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tablish the legal framework for the open-door policy and to comply with the integration requirements of international agreements, of which the most important laws include:

the Civil Code (2005);

the Labor Code (1994, as amended in 2002 and 2006);

the Commercial Law (2005)

the Law on Enterprises (2005)

the Law on Investment (2005)

the Law on Credit Institutions (1997, as amended in 2004)

the Land Law (2004)

the Law on Accounting (2004)

Law on Real Estate (2006)

Law on Tax Administration (2006)

Law on Social Insurance (2006)

Law on Personal Income Tax (2007, effective as 1 January 2009)

Law on Corporate Income Tax (2009)

Law on Value Added Tax (2009

2.6.1 Main legislation for FDI

The main legislation governing foreign direct investment (FDI) activities are the Law on Investment and the Law on Enterprises in Vietnam.

With a view towards creating a comprehensive legal framework for FDI activities in accordance with international standards, Vietnam has signed and acceded to various bilateral and multilateral arrangements on investment, such as agreements for the promotion and protection of investment with 46 countries and territories, Framework Agreement on the ASEAN Investment Area (AIA), etc. The international agreements contain provisions inconsistent with the provisions of the legal instruments on FDI, the provisions of the international agreements shall be applied.

2.6.2 Court System

Vietnam has a two tier court system, including courts of first instances and courts of appeal. The judgments are then susceptible to further reviews under special circumstances. The court system consists of the Supreme Court, the provincial People’s Courts and the district People’s Courts. There are specialised courts at the Supreme Court and at the provincial level. These include the Criminal Court, Civil Court, Economic Court, Administrative Court and Labour Court.

The Chief Justice of the Supreme Court is elected by the National Assembly, has the term corresponding to the term of the National Assembly and can be re-elected. Other Justices of the Supreme Court are appointed and removable by the President and have the term of 5 years. The Chief Justice of the Supreme Court appoints and removes judges of the inferior courts.

Under the law, Vietnamese courts render their judgments independently. However, there are still many concerns on the independence of the courts.

The tribunal panels at the first instance are composed of both judges and people’s jurors (usually one judge and two people’s jurors). People’s jurors at each level are lay people elected by the People’s Council of the same level at the recommendation of the Vietnam Fatherland  Front and could be re-elected. The participation of these jurors who are not qualified legal expert and who are elected by the local government raises questions on their capacity and on the influence of the local government on the court’s activities.

The law in 2002 centralized the appointment of the judges by the Chief Justice of the Supreme Court instead of appointment by the local People’s Council. The budgeting of the local courts, previously decided by the provincial Departments of Justi本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。