迄

25% 10% 19% 3% 5% 14% 4% 2% 19% 37% 25% 39% 17% 8% 17% 5% 1% 6% 12% 4% 3% 1% 6% 5% 15% 37% 17% 46%

21% 12% 12% 7% 4% 3% 2% 2% 2% 35% 18% 14% 10% 9% 6% 3% 3% 3% 3% 31%

18% 16% 8% 5% 4% 4% 3% 3% 2% 37% 28% 22% 8% 6% 5% 4% 3% 2% 2% 20%

2009 GDP6% ODA 4 TT() 9 MT 2009 100 2017 9 10 EC

400 350 300 IT 12% 10% 250 8% 200 6% 150 4% 100 50 2% 0 1989 1994 1999 2004 2009 2014 2019 0% GDP (10 USD) ( ) GDP (%)

8.0 7.5 7.0 20186.5 6.7 2014 2015 2016 2017 2018 6.5 6.0 5.5 5.0 4.5 1 3 1 6 1 9 1 12

18 16 14 12 4.0 3.5 100 55 54 54 10 53 8 53 6 4 2 3.0 52 52 0 2016 2017 2018 2.5 2013 2014 2015 2016 2017 2018 51

1 0 50 100 150 200 250 2006 2009 2012 2015 2018

45 40 35 30 25 20 15 10 5 0 5 10 2017 2018 60 50 40 30 20 10 0 10 20 2017 2018

12 2016 1

4 3 2 1 0 1 1960 1970 1980 1990 2000 2010 2020 2030 2040 2050 100 80 60 40 20 2 0 8 42 50 62 83

70 0 5 10 15 20 60 50 40 30 20 10 0 0 5 10 15 20

GDP 70 65 60 55 50 45 40 35 56.3 54.9 44.6 43.2 GDP 50.8 39.4 54.5 42.6 58.0 46.4 61.0 49.2 63.6 52.6 65 55 10 0 20 40 60 80 400 100 30 2010 2011 2012 2013 2014 2015 2016

10 40 35 2% 2% 1% 4% 30 25 20 15 10 3% 3% 4% 6% 8% 44% 5 0 2010 2012 2014 2016 23%

3,500 3,177 3,000 2,500 2,238 2,050 2,000 1,734 1,749 1,805 1,495 1,500 1,130 1,000 562 531 636 500 2% 3% 0% 35% 0% 0% 1% 26% 5% 9% 3% 12% 65% 9% 0 500 2007 2010 2013 2016 2% 4% 9% 3% 8% 1%

2017 10 1,8001,000 2017 2000 1800 1600 1400 1200 1000 800 600 400 200 730 820 950 948 1687 1816 1578 1452 1211 1309 1118 981 1081 1012 949 866 782 716 619 570 411 462 495 527 586 629 675 698 50 80 153 98 231 801 0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 118 128 157 2017 3 1,637 652109876 JETRO

ASEAN

..... 25

15 Work Permit 30 4 6 /CEO / 3WTO 2 2017 10 2 20 1 20 / 2 4 15 6 30 JETRO 26

3 1236 1 12 12 1 848 1 10 48 30200 300 1 12 12 12 51 12 1 JETRO 27

4,682 2,205 1,845 3,878 3,453 2.322 1,538 4,454 1,540 1,096 1,712 1,210 1,058 927 970 829 825 772 ( 3,433 996 928 2,633 2,294 1,409 699 2,971 784 2,674 560 518 1,992 1,879 1,112 378 1,630 356 1,728 887 827 1,548 2,445 941 354 1162 486 2,616 1,142 982 2,274 2,426 1,273 737 2,422 888 4,498 2,273 1,845 4,090 3,959 2,444 1,674 4,269 1,948 907 574 534 1,691 1,779 698 354 977 447 8.47 355/ 329/ 4.41/ 1,479/ 748/ 9.33/9.64-251/ 4.42 1.94 1.71 1.64 3.57 3.49 2.86 2.18 2.08 14.41 14.51% 17.5% 13.6 22.5% 5% ( 3 ) 8.47% 12.45% 5% 20% 11.7% 14.94 15.14% 40% 20.09 34.84% 1,500HKD ( 3) 9.57 37.57% 3.51% 5% 17% 13.95 14.95% 0.80% 9.5% 11.5% 4.0% 3.3% 2.39% 1.03% 3.1% 5.55%( ) (2017) (2016) (2015) (2017) (2015) (2017/1-10 ) (2017) (2016) 5.44%() (2017) 387 706 633 494 420 440 351 374 279 237 423 262 324 204 238 170 121 135 292.39 315.17 437 578 363 631 261 373 n.a. 198 242 120 180 159 183 111 489 637 691 465 542 198 242 387 365 350 1,234 1,751 2,056 1,176 1,294 1,251 1,005 806 1,027 292.39 315.17 373 477 331 695 209 261 n.a. 185 191 120 220 98 122 66.5 73.9 9.43 10.17/ 211/ () 147/ () 232/ () 139/ () 255/ ( ) 132/ ( ) 272/ 178/ 169/ 170/ 109/ 2.66/ 2.08 1.51 1.48 1.90 1.60 1.47 0.82 1.08 1.23 4.88%+100PHP 8.62%+100PHP 12% 13.15% 12% 13.15% 4% 10.24 11.74% 4.28 2.63% 10% 10.7% 8.3% (2017) (2016) (2016) (2017) 10.5% 21.5% n.a. 10.5% 22% n.a. 0% 3.4% 9.3% (2017) 6% (450) 7%(60 ) 27 (450 ) 7.5%(61 ) n.a. n.a. 28

3 5 10 3 10 50 100 / 200 30 204 234 3,439 4,042 420 440 7,056 7,830 927 970 15,755 15,859 542 524 8,744 8,385 1,294 1,251 21,678 19,242 2017 122018 1 1USD 22,401VND JETRO 29

Vinh Phuc 3 Ha Noi Hung Yen A Bac Ninh Hai Duong Quang Ninh Ha Nam Thai Binh ( Hai Phong SOLTEC TRADING CO., LTD. Invest Asia 30

Ho Chi Minh Binh Duong Dong Nai Ba Ria - Vung Tau Long An Tay Ninh SOLTEC TRADING CO., LTD. Invest Asia 31

2016 1 1 20% 100%50% 34 20% * 20% 4 10% 15 10% 15 10% 10% 15 17% 10 4 32

20% 12 183 * 15% 20 90 500 VND 5% 500 VND 1,000 VND 10% 1,000 VND 1,800 VND 15% 1,800 VND 3,200 VND 20% 3,200 VND 5,200 VND 25% 5,200 VND 8,000 VND 30% 8,000 VND 35% 900 VND 1360 VND 33

2018 10 15 143/2018/ND-CP 2018 12 1 17% 8% 2018 1 1 2016 1 1 3% 1.5% 3 1% 1% 12 10 34

2004 1 1. 2. 3. 4. 5. 7 35

(Foreign Contractor Tax: FCT) (FIT) = (CIT) (PIT) + (VAT) + (PE) VAT CIT VAT CIT - 1% 2% 2% 5% 5% - 0.1% 5% 10% - 2% / 5% 2% - 5% 3% 2% - 10% 5% 2% JETRO Q&A 2017 7 36

..... 37

BOT BTO BT M&A WTO 68/2014/QH13 38

(68/2014/QH13) 2015 7 5 12 4 1 1 2 50 3 or or 2/3 65 50 51 33 65 51 * 3/4 75 65 68/2014/QH13 39

IRC ERC IC IRC ERC 3 1 IRC or IRC 15 15 ERC 3 ERC 40

IRC ERC 1 ERC ERC 30 1. 2. 1 41

1 1 1-1 5 1 ERC 90 42

1 1 2016 4 15 IRC ERC FATCA / 4 101 397 498ATM 2,3002017 2011 9 30 15% 43

..... 44

2015 7 2017 1 1 2017 1 1 7 1. 1 2. 2 3. 1 3 4. 5. 6. 7. 2017 1 1 243 WTO 100% 51% 2002015 7 67/2014/QH13 66/2014/QH13 45

3 161 1. 2. 30 3. 4. 5. 6. [1][2] [3] [4] [5]( 7. 8. [1] [2] 9. 10. [1][2] [3] 11. [1] [2] 12. [1] [2] 13. 67/2014/QH13 46

2014 162 1. 2. 2015 11 122014 118/2015/ND-CP 15 218/2013/ND-CP15 dd 636 2 3 10 33,000 12 67/2014/QH13 47

VND)VND 3 VND EPE VND ex. Reuter 48

CD/DVD) HS84 85 10 2017/12/21 NNA 10 2323 2015 TT-BKHCN 20 JBAH JETRO NNA 49

: (65/2014/QH13) 2015 7 165/2014/QH13 50 1 30 1 250 1 30% 1 250 65/2014/QH13, 99/2015/ND-CP NNA 50

: (66/2014/QH13) 2015 7 1 66/2014/QH13 200= 1 4 2016/8/2 NNA 21 1 2015 7 XUAN HOA 2110 56 66/2014/QH13 76/2015/ND-CP NNA 51

: 2 50 70 2 1 52

..... 53

54

55

56

2018 57