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越南投資小知識
Vietnam Investment Key Facts
	
		
			| 最低薪資Minimum Wage
 | USD 193(NTD 5,954)
 | 
		
			| 員工社保金(雇主)繳Social Security (Co.)
 | 22% | 
		
			| 企業所得稅Corporate Income Tax
 | 20% | 
		
			| 最高個人所得稅(Max) Personal Income Tax
 | 35% | 
		
			| 增值稅VAT/GST
 | 10% | 
		
			| 暫扣繳稅Withholding Tax
 | 0%* | 
	
*越南暫扣繳稅稅率,股利0%、利息5%、權利金10%
Withholding tax in Vietnam: Dividend 0%, Interest 5%, Royalty 10%.