Proposing tax incentives to encourage businesses to train vocational skills

Phương Anh |

Contributing opinions to the draft Decree on professional skills development, many proposals clarify funding sources and supplement tax incentives for businesses participating in vocational training.

The Ministry of Education and Training (MOET) publishes a summary, explanation, reception, and comments of agencies, organizations, and individuals on the draft Decree of the Government detailing a number of articles of the Employment Law on professional skills development for comments.

In which, the Draft Decree stipulates that the State has priority policies to mobilize resources to develop vocational skills as follows:

a) Preferential credit policies and training orders to develop vocational skills for key national industries and occupations, priority areas, and areas with particularly difficult socio-economic conditions according to the provisions of law;

b) Policies to attract learners and workers to participate in training, fostering, and improving professional skills; attracting teachers, experts, artisans, and high-level workers to participate in teaching and training professional skills to improve human quality;

c) Prioritize investing in facilities and equipment for organizations to perform professional skills assessment for occupations and jobs under the List of occupations and jobs that must have national professional skills certificates; encourage the development of digital platforms and online software to serve the registration, evaluation, and recognition of professional skills;

Contributing opinions on the financial mechanism and resources for implementation, Quang Ninh Department of Education and Training proposed: The Ministry needs to clearly stipulate the source of funding for professional skills development activities, especially:

- The Central budget targeted support for localities with low proportion of trained workers or specialized occupations;

- Encourage socialization, mobilize resources from businesses to support workers to participate in assessing and issuing vocational skills certificates.

According to the Quang Ninh Department of Education and Training, in fact in Quang Ninh, many workers in the fields of coal, minerals, construction, tourism... have a need to assess professional skills but face cost difficulties. Financial support policies will help expand access, improve labor quality and productivity.

Regarding the financial resources of enterprises (training costs, training funds), Da Lat College believes that the regulations do not include specific financial incentive mechanisms.

Accordingly, Da Lat College proposed to supplement the corporate income tax (CIT) incentive policy for businesses:

- Training, fostering and salary increase costs based on national vocational skills certificates are calculated as reasonable additional costs (e.g., 150% of actual costs) when calculating corporate income tax.

- Applying a certain corporate income incentive level to enterprises using at least one percentage of employees with national professional skills certificates at a high level (Grades 4, 5). Assigning the Ministry of Finance to provide detailed guidance on this deduction mechanism.

Da Lat College proposes: Create clear economic motivation for businesses to accept and use certificates. (Refer to the tax incentive mechanism for industry development in Singapore).

Son La College also believes that the Decree does not have specific regulations on mechanisms to encourage businesses to participate in national vocational skills training and fostering.

Accordingly, the school proposed that the Decree should stipulate specific mechanisms to encourage businesses to participate in vocational skills training and fostering through tax policies, ordering, and on-the-spot training support.

The summary, explanation, receipt, and comments of agencies, organizations, and individuals on the draft Decree of the Government detailing a number of articles of the Employment Law on professional skills development will be consulted until the end of January 26, 2026.

Phương Anh
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