Vietnam’s business confidence index (BCI) in the first quarter of the year increased by 31 points against the final quarter of last year, showing business optimism for the country’s economic growth in 2013.
According to a survey conducted by WVB Vietnam from late March to mid-April, most of the 129 participating enterprises agreed that Vietnam’s economy is in a better state than 12 months ago.
Seventy-one percent of the surveyed enterprises believe the country’s economy will do even better in the next 12 months, while only 9 percent said they are worried about the future of the economy. As a result, 60 percent of the enterprises believe their revenue and profits will be higher than in the previous quarter.
Government Resolution No. 13 on measures to ease difficulties in business and production, and Decree No. 08/2013/ND-CP on administrative sanctions for the production and trade of counterfeit goods were attributable to the improved confidence among enterprises, according to WVB.
289] - Allowance for defense and security benefits for the armed forces ;
- Allowance toxic , dangerous to the lines or work in the workplace have toxic elements , danger ;
- Allowance for attraction , area allowance ;
- Subsidies unexpected difficulties , grants a labor accident or an occupational disease , once allowance childbirth or adoption , subsidized by the declining ability to labor , pension once , money monthly allowance , severance allowance , allowance jobs, unemployment benefits and other benefits under the provisions of the Labour Code and the Law on social Insurance ;
- Subsidies for objects of social protection in accordance with law ; - Service allowances for senior leaders ;
- Subsidies to individuals once when transferred to areas with socio-economic conditions particularly difficult one for support staff , civil servants working in the islands sovereignty under the provisions of law . Once roaming allowance for foreigners residing in Vietnam , the Vietnam working abroad;
- Allowance for medical staff hamlet - special allowance trades , allowances , subsidies not included in taxable income provisions of this clause must be state agencies competent regulations.
c ) Fees received in forms such as brokerage commissions , money participating subjects , projects , royalties and commissions , other compensation ;
d ) Cash received from participating business associations , board , supervisory board , management board , associations , professional societies , and other organizations ;
e) benefits in cash or by money outside the salary or wages by employers who pay that taxpayers are entitled to any form :
- Cost of housing, electricity , water and ancillary services ( if any) ;
- The amount of charge accumulated purchase of life insurance , other insurance is not mandatory , the money accumulated retirement contributions voluntarily , by employers who purchase or contribution for employees . Before paying insurance , personal pension , insurance business , management company voluntary pension
e ) The cash bonus or cash in any form , including stock bonus , except the following bonuses :
- Bonus accompanied by the title conferred by the State , including bonuses together with the title of emulation and commendation forms prescribed by law for emulation ;
- Bonus Prize together with national , international awards are recognized by Vietnam State ;
- Rewards for technical innovations , patents , inventions government agencies have recognized competence ;
- Rewards for the detection , report violations of law to state agencies having jurisdiction.
g ) Not included in the taxable income for the following items
- The support of employers for health care insurance for themselves poor workers and their relatives ( father , mother , wife / husband , children ) of employees;
- Funds received under the regime relating to vehicles used in government agencies , public non-business units , party organizations and unions ;
- Funds received under the regime of duty in accordance with law ;
- Amounts received outside of salaries and wages due to participation in service activities parties , unions , Congress or the construction of legal documents of the State ;
- The amount of shift meal by the employer to the employee expenses do not exceed limits prescribed by the Ministry of Labour
- Invalids and Social Affairs .
- The amount of return air ticket by household employers pay ( or pay ) for employees who are foreigners , the Vietnam laborers working abroad on leave once a year ;
- The amount of the tuition for the children to learn foreign workers in Vietnam, the Vietnam of workers working abroad in foreign countries by level of education , from pre- school to high school by user paid household labor . "
According to Decree No. 34/2008/ND-CP on recruitment policy and management of foreigners working in Vietnam are :
" Article 9 . Labor Licensing
1 . Foreigners working in Vietnam must have a work permit , except for the following cases :
a) Foreigners working in Vietnam for less than 03 ( three ) months ;
b ) Foreigners who are members of a limited liability company with two members or more;
c ) Foreigners who are owners of limited liability company member ;
d ) Foreigners who are members of the Board of Directors of the joint-stock company ;
e ) Foreigners entering Vietnam to offer services performed ;
e ) Foreigners working in Vietnam to handle emergencies such as incidents , technical situations , complex technologies arise that affect or threaten to affect production and business Vietnam but experts and foreign experts currently in Vietnam can not be processed on time 03 ( three ) months, all 03 ( three ) months of employment in Vietnam , foreigners have procedures registration granted a work permit under the provisions of this Decree ;
g ) A foreign lawyer Ministry of Justice has been licensed to practice law in Vietnam as stipulated by law .
2 . Department of Labour - Invalids and Social Affairs of provinces and cities directly under the Central Government for granting work permits to foreigners working in Vietnam under the form prescribed by the