I need advise on open a software development research in HCM?

Software is an area of technology the Vietnamese have excelled in. In fact, they have proven to be so good that Japanese companies have hired whole classes of graduates to work in Japan. Recently they have got smarter, hiring the graduates but employing them in VietNam, in such places as the South SaiGon Technical Park (aka various similar names).

Two models of employment seem popular: group working in office environments or group working on-line from home. Of course, the overhead of the work-at-home is lower but control/administration is more difficult.

User Interface language will require monitoring as grammar is often a challenge with VNese.

Your corporate setup costs seem to be on the low side; if you need a Work Permit it will be additional. The US Government also wants it's cut of your income over USD$90,000, although this is easy to meet by 'expenses'. Most developed countries have tax treaties/agreements with VietNam which can introduce complications.

Regardless of your income, you will have minimum tax level set by the provincial government. The registration of companies also requires Foreigners to rent premises - no working from your accommodation. You may be required to get a VAT number, too..

Vietnamese company with IT field, in first 4 years, you don't have to pay tax for goverment.
Is this still right, Jaitch? And if it's still right, it also applies for foreign company?

I try avoiding paying taxes, Ngattt, except to VietNam.

We don't know the OP citizenship status, so cannot give definitive answer. The tax department comes up with an arbitrary number for Foreigners which you can pay or discuss.

My employer leaves all the company tax to a retired tax department official who seems to be very successful in minimising tax donations - on which he earns a commission.