越南对在越投资的外商，开征的税种主要有6个，均属于财政部税署管理。它们是：利润税、汇出税、营业税及特别消费税、进出口关税、资源税及个人所得税。一、利润税所有外商投资局合作企业都需分别按下列三种税率缴纳利润税：标准税率为25％优惠税率为15％，特别重要项目税率为 Vietnam has mainly six types of taxes levied on foreign investors who invest in Vietnam, all of which are under the management of the Ministry of Finance and the Tax Administration. They are: profit tax, export tax, sales tax and special consumption tax, import and export tariffs, resource tax and personal income tax. First, the profits tax All foreign-invested enterprises are required to cooperate in accordance with the following three kinds of corporate tax profits tax: standard tax rate of 25% preferential tax rate of 15%, particularly important project tax rate