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Income from the production and trading of goods and services is equal to the turnover from the production and trading of goods and services minus deductible expenses of the production and trading of such goods and services. If an enterprise has many production and business activities that apply different tax rates, the enterprise must calculate the income of each activity separately multiplied by the corresponding tax rate.xaydungnhadephcm Income from real estate transfer, investment project transfer, right to participate in investment projects, transfer of right to explore, exploit and process minerals in accordance with law must be accounted for. separately to declare and pay corporate income tax at the tax rate of 22% (from January 1, 2016 the tax rate of 20% will apply), not enjoy corporate income tax incentives (except for the income of the enterprise). Enterprises implementing investment projects in social housing business for sale, lease, or lease-purchase may apply the CIT rate of 10% as prescribed at Point d, Clause 3, Article 19 of Circular No. 78/2014/TT- BTC). Enterprises in the tax period that carry out activities of real estate transfer, investment project transfer, right to participate in the implementation of investment projects (except for mineral exploration and mining projects), if they suffer a loss, This loss is offset against the profit of production and business activities (including other incomes specified in Article 7 of Circular No. 78/2014/TT-BTC). carried forward to the following years within the prescribed loss transfer period. For losses from real estate transfer, investment project transfer, right to participate in the implementation of investment projects (except for mineral exploration and mining projects) of 2013 and earlier During the loss transfer period, the enterprise must transfer into income from the transfer of real estate, investment projects or the right to participate in the implementation of investment projects. in income from production and business activities (including other incomes) from 2014 onwards." State-owned enterprises, joint-stock companies, limited liability companies, private enterprises, enterprises operating under the Law on Foreign Investment in Vietnam, foreign organizations and individuals doing business in Vietnam not according to the Law on Foreign Investment in Vietnam, economic organizations of political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed forces units, other organizations, non-business units and other independent economic accounting business organizations;