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Investment Incentive Policies

Ngày 00:00:00 08-06-2020 - Lượt xem: 2776

1.    Exemption and reduction of land rent, water surface rent and land use fee:

1.1  Exemption of land and water surface rent

Projects which are exempted from land and water surface rent with fixed- term counting from the day the building is finished and is being for use are as follows:

a. Projects which invest in profession and field in list of preferential investment are exempted from tax in 03 years; business is removed due to the plan and the environmental pollution.

b. Projects which invest in Vi Thanh city are exempted from tax in 07 years; 

c. Projects which invest in districts and towns are exempted from tax in 11 years; projects investment is in list of preferential investment in Vi Thanh city

d. Projects which invest in field in list of preferential investment in districts are exempted from tax in 15 years.

1.2 Reduction of land and water surface rent

Rent of land and water surface is reduced in the following cases:

a. Leased land which is used for business premises of co-operative is exempted from 50% land rent.

b. Leased and water surface that are used for production of agriculture, forestry and aquaculture suffer from natural calamity or fire of which the damage is under 40% output is considered for reduction of equivalent rent; in case damage is over 40%, they are exempted from land rent in the damaged year.

c. Leased and water surface that are not used for production of agriculture, forestry and aquaculture suffer from natural calamity or fire or force majeure accident are reduced 50% of land and water surface rent during the time the business production is ceased.

1.3 Land use fee exemption and reduction

The investment projects on the list of investment incentives and investment incentives special list in the in areas that has difficult socio - economic conditions (Vi Thanh city) and areas with particularly difficult socio-economic conditions (all districts and towns) will be exempted or reduced the land use fees

1.4.  Land use fee exemption and reduction in agriculture (Decree No. 61/2010/ND-CP June 4, 2010 by the Government on incentive policies for enterprise investing in agriculture and rural areas):

a. An investor with an agricultural project eligible for special investment incentives using land allocated by the State is entitled to exemption from land use levy for this project.

b. An investor with an agricultural project eligible for investment incentives is entitled to a 70% reduction of land use levy payable into the state budget for this investment project.

c. An investor with an agricultural project eligible for investment promotion using land allocated by the State is entitled to a 50% reduction of land use levy payable into the state budget for this investment project.

1.5. Land and water surface rent exemption and reduction (Decree No. 61/2010/ND-CP June 4, 2010 by the Government on incentive policies for enterprise investing in agriculture and rural areas):

a. An investor with an agricultural project eligible for investment incentives or investment promotion leasing land and water surface of the State is entitled to the lowest rent rate within the land rent bracket prescribed by the provincial-level People's Committee.

b. An investor with an agricultural project eligible for special investment incentives is entitled to exemption from land and water surface rents from the date of completion and commissioning of this project.

c. An investor with an agricultural project eligible for investment incentives is entitled to exemption from land and water surface rents for the first 15 years from the date of completion and commissioning of this project.

d. An investor with an agricultural project eligible for investment promotion is entitled to exemption from land and water surface rents for the first 11 years from the date of completion and commissioning of this project.

e. An investor with an agricultural project eligible for special investment incentives, investment incentives or investment promotion is entitled to exemption from land rents for land areas for the construction of workers' condominiums, the growth of trees and public welfare purposes.

1.6. Land and water surface rent supports for households and individuals (Decree No. 61/2010/ND-CP June 4, 2010 by the Government on incentive policies for enterprise investing in agriculture and rural areas):

a. An investor with an agricultural project eligible for special investment incentives renting land and water surface of households or individuals for this project is entitled to state supports equal to 20% of land and water surface rents according to the local land and water surface rent bracket for the first 5 years from the time of completion of capital construction.

b. Enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are encouraged to accumulate land to form material zones through the form of contribution as capital of land use rights by households and individuals to projects without land recovery.

1.7 Land use exemption and reduction upon change of land use purposes (Decree No. 61/2010/ND-CP June 4, 2010 by the Government on incentive policies for enterprise investing in agriculture and rural areas):

a. An investor with an agricultural project eligible for special investment incentives included in a master plan approved by a competent state agency is entitled to exemption from payable land use levy when changing the land use purpose.

b.. An investor with an agricultural project eligible for investment incentives included in a master plan approved by a competent state agency is entitled to a 50% reduction of payable land use levy when changing the land use purpose

2. Land rent payment exemption:
 1. Organizations that assigned the land use without collection of land use fee:                                       

- Doing projects researching, experiments in agriculture, forestry and aquaculture.

`- Agricultural cooperatives using land for building offices, storage and orther service office for agricultural, forestry, aquaculture andsalt prodution
            2. Organizations and individuals using land for nfrastructure construction in the industrial zones that approved by government.
            3. Organizations and individuals licensed for exploration, mining without using soil surface or affecting the use of topsoil will not pay the rent for the unused area on the ground.
            3. Preferential duties and the duaration to apply preferential enterprise income tax incentives:
            
1. Income tax rate 20% is applied for 10 years counting from the business operation start for co-operative established in Vi Thanh city.
            2. Income tax rate of 15% is applied in 12 years counting from the business operation start for:
            a. Cooperatives established in the geographical areas in Vi Thanh city.
            b. Businesses is newly set up from the investment projects on the list of preferential investment in Vi Thanh city.
            3. Income tax rate of 10% is applied for 15 years counting from the business operation start for:
            a. Cooperatives and businesses newly set up from the investment projects implemented in areas of all districts and towns.
            b. Businesses is newly set up from investment projects in special investment incentives list.
            4. Land use preferences

a. The land use term of an investment project shall not exceed 50 years; for projects with large investment capital but low speed of capital recovery, projects of investment in areas facing difficult or extremely difficult socio-economic conditions, which need longer land-use term, the land-assignment or lease term shall not exceed 70 years.

Upon the expiration of the land use term, if investors strictly observe the land law and wish to continue using the land, they shall be considered by competent state agencies for extension of such term in accordance with the approved land-use planning.

b. Investors making investment in the domains or geographical areas eligible for investment preferences shall enjoy reduction or exemption of land rents, land use levies or land use taxes in accordance with the provisions of land law and tax law.
            5. Duty exemption, consideration of duty exemtion, duty reduction and duty refund (Decree No. 87/2010/ND-CP on August 13, 2010 of the Governemnt about detaling a number of articles of the law on import duty and export duty)

5.1 Duty exemption

Imports or exports are exempt from import duty or export duty in the following cases:

1. Goods temporarily imported for re-export or temporarily exported for re-import for participation in trade fairs, exhibitions or display; machinery, equipment and professional instruments temporarily imported for re-export or temporarily exported for re-import to perform work within a certain period of time.

After the end of trade fairs, exhibitions or displays or after the completion of work according to law. temporarily exported goods must be re-imported into Vietnam and temporarily imported goods must be re-exported.

2. Movable assets brought into or out of Vietnam by Vietnamese or foreign organizations or individuals within allowable quotas, including:

a/ Movable assets brought into Vietnam by-organizations or individuals that are permitted to reside or work in Vietnam or brought abroad upon the expiration of their residence or working duration in Vietnam:

b/ Movable assets brought to foreign countries by Vietnamese organizations and individuals for business and working purposes and re-imported into Vietnam upon the expiration of their business or working duration;

c/ Movable assets brought into Vietnam by overseas Vietnamese families or individuals that are permitted to settle in Vietnam or brought abroad by Vietnamese families or individuals that are permitted to settle abroad; movable assets brought into Vietnam by foreigners who are permitted to settle in Vietnam or brought abroad when they are permitted to settle abroad.

3. Imported goods and exported goods of foreign organizations or individuals entitled to diplomatic privileges or immunities in Vietnam;

4. Goods imported for processing for foreign parties are exempt from import duty (including those allowed to be destroyed in Vietnam under law after liquidation of processing contracts) and processed products exported back to foreign parties are exempt from export duty. Goods exported to foreign countries for processing for Vietnamese parties arc exempt from export duty and when processed products are re-imported, they are exempt from import duty on the value of goods exported to foreign countries for processing under contracts.

5. Imported goods and exported goods within duty-free luggage quotas of persons on entry or exit; postal matters and parcels sent by express delivery services which have the minimum dutiable value prescribed by the Prime Minister.

6. Goods imported to create fixed assets of investment projects in domains entitled to import duty preferences listed in Appendix I to this Decree or in geographical areas entitled to import duty incentives, and investment projects funded with official development assistance (ODA) which are exempted from import duty, including:

a/ Equipment and machinery;

b/ Special-use means of transport included in technological lines which cannot be domestically manufactured yet; worker-transporting vehicles including cars of 24 seats or more and waterway crafts;

c/ Components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying machinery, equipment and special-use means of transport stated at Points a and b of this Clause for assembly into complete units;

d/ Raw materials and supplies which cannot be domestically produced yet. to be used for manufacturing equipment and machinery included in technological lines or for manufacturing components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying equipment and machinery stated at Point a of this Clause for assembly into complete units;

e/ Building materials which cannot be domestically produced yet.

7. Plant varieties and animal breeds permitted to be imported for the execution of investment projects in the sectors of agriculture, forestry and fishery.

8. Exemption from import duty for imports specified in Clauses 6 and 7 of this Article also applies to cases of project scale expansion and technology replacement or renewal.

9. Equipment and devices listed in Appendix II to this Decree which are imported for the first time to create fixed assets of projects entitled to import duty incentives and investment projects funded with official development assistance (ODA) capital on hotels, office buildings, apartments for lease, housing, trade and technical service centers, department stores, golf courses, tourist resorts, sports facilities, recreation and entertainment centers, medical examination and treatment, training, cultural, financial, banking, insurance, audit, and consultancy service establishments.

Projects with goods enjoying import duty exemption upon first-time importation specified in this Clause are not entitled to duty exemption provided in other clauses of this Article.

10. Goods imported in service of petroleum activities, including:

a/ Equipment and machinery; special-use means of transport necessary for petroleum activities; worker-transporting vehicles, including cars of 24 or more seats and waterway crafts, including components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying the aforesaid equipment, machinery, special-use means of transport or worker-transporting vehicles for assembly into complete units or for use:

b/ Supplies necessary for petroleum activities which cannot be domestically produced yet;

c/ Medical equipment and devices and first-aid medicines for use on drilling platforms and floating works, which are certified by the Ministry of Health;

d/ Office equipment and facilities for petroleum activities;

e/ Other goods temporarily imported for re-export for petroleum activities.

11. Shipbuilding establishments are exempt from export duty on exported seagoing vessels, and from import duty on machinery and equipment imported to create their fixed assets; means of transport included in technological lines imported to create fixed assets; and raw materials, supplies and semi-finished products lo serve shipbuilding activities, which cannot be domestically produced yet.

12. Raw materials and supplies imported to directly serve the production of software products, which cannot be domestically produced yet, are exempt from import duty.

13. Goods imported for direct use in scientific research and technological development, including machinery, equipment, spare parts, supplies and means of transport which cannot be domestically produced yet, technologies which cannot be domestically produced yet; scientific documents, books and newspapers and journals and electronic scientific and technological information sources are exempt from import duty.

Raw materials, supplies and accessories which cannot be domestically produced yet and are imported for production activities of investment projects in domains in which investment is specially encouraged in Appendix I to this Decree or in geographical areas with extremely difficult socio-economic conditions (excluding projects to manufacture and assemble automobiles, motorcycles, air conditions, electric heaters, refrigerators, washing machines, electric fans, dish washers, disc players, audio systems, electric irons, water kettles, hair dryers, hand dryers and other articles as decided by the Prime Minister) are exempt from import duty for 5 (five) years after the date of commencement of manufacture.

Goods produced, processed, re-processed or assembled in non-tariff zones without the use of raw materials and accessories imported from abroad, when imported into the domestic market, are exempt from import duty; in case of using raw materials and accessories imported from abroad, when imported into the domestic market, only imported raw materials and supplies constituting these goods are liable to import duty.

16. Machinery, equipment and means of transport (excluding under 24-seat cars and cars designed for passenger-cum-cargo transport equivalent to under 24-seat cars) temporarily imported for re-export by foreign contractors for the execution of ODA-funded projects in Vietnam are exempt from import duty upon their temporary import and exempt from export duty upon their re-export.

17. Goods imported for sale at duty-free shops under decisions of the Prime Minister.

18. Geographical areas eligible for import duty preferences mentioned in Clauses 6, 9 and 14 of this Article are those on the list of geographical areas eligible for enterprise income tax preferences (promulgated together with the Government's Decree No. 124/2008/ND-CP of December 11. 2008, detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax) and Decree No. 53/2010/ND-CP of May 19. 2010. stipulating geographical areas eligible for investment incentives and enterprise income tax incentives for administrative units newly established from the Government's adjustment of administrative boundaries.

19. Organizations and individuals importing or exporting goods specified in Clauses 6 thru 17 of this Article shall, when registering customs declarations, determine by themselves and take responsibility before law for the accuracy and truthfulness of goods items eligible for duty exemption.

20. For duty payers meeting with objective difficulties and other cases, the Ministry of Finance shall submit these cases to the Prime Minister for consideration and decision on import duty or export duly exemption on a case-by-case basis.

5.2. Consideration for duty exemption

Imported goods or exported goods in the following cases may be considered for duty exemption:

1. Special-use goods imported to directly serve national defense, security, education and training, or scientific research (except for the case stated in Clause 13. Article 12 of this Decree) may be considered for import duty exemption.

2. Gifts, presents or sample products given by foreign organizations or individuals to Vietnamese organizations or individuals or vice versa may be considered for duty exemption within allowable quotas.

            5.3 Consideration for duty reduction

Imported goods or exported goods which are damaged or lost in the course of customs supervision, which is certified by competent assessment agencies or organizations, may be considered for duty reduction in proportion to their actual loss or damage. Customs offices shall consider duty reduction on the basis of the assessed and certified quantity of lost goods and the actual damage rate of goods.

            5.4 Import duty or export duty shall be refunded in the following cases:

1. Imported goods currently stored in border-gate warehouses or storing yards and under customs supervision, for which import duty has been paid, are re-exported.

2. Goods for import or export, for which import duty or export duty has been paid, are not imported or exported.

3. Goods for which import duty or export duty-has been paid arc actually imported or exported in a smaller quantity;

4. For goods imported for export production or export into non-tariff zones, if import duty has been paid, duly amounts corresponding to their percentages in actually exported products shall be refunded, and they are not liable to export duty when they are exported and meet all conditions for determining that they are wholly processed from imported materials.

5. Goods for which import duty has been paid arc exported in the following cases:

a/ Goods imported and then delivered or sold to foreign parties through Vietnam-based agents;

b/ Goods imported and then sold to vehicles of foreign carriers operating on international routes via Vietnam's ports, and Vietnam's vehicles operating on international routes according to the Government's regulations.

6. Goods temporarily imported for re-export or temporarily exported for re-import, goods imported under consignment for foreign parties then re-exported, for which import duty or export duty has been paid, including imported goods re-exported into non-tariff zones (except for cases specified in Clause 1, Article 12 of this Decree).

7. Exported goods which must be re-imported into Vietnam may be considered for the refund of paid export duty amounts and exemption from import duty.

8. Imported goods which must be re-exported back to their foreign owners or to a third country may be considered for the refund of import duty amounts already paid for the actually re-exported quantity of goods and exemption from export duty.

For machinery, equipment, tools and means of transport of organizations or individuals which are permitted to be temporarily imported for re-export (excluding leased ones) for the execution of investment projects, and construction and installation of works to serve production activities, for which import duty has been paid, import duty shall be refunded upon re-export from Vietnam or export to non-tariff zones. To-be-refunded import duty amounts shall be determined on the basis of the residual use value of the goods upon re-export calculated according to the duration in which such goods are used and kept in Vietnam. In case such goods arc no longer usable, the paid duty amounts shall not be refunded.

10. For goods imported or exported through international postal services or express delivery services, for which duty has been paid by service providers on behalf of goods owners but which cannot be delivered to recipients and must be re-imported or re-exported, or which are confiscated or destroyed according to law, the paid duty amounts shall be refunded.

11. Imported goods and exported goods for which import duty or export duty has been paid, but are later exempt from duty under decisions of competent state agencies.
            6. Credit policies:
            6.1. For Commercial Banks:
            - The State Bank -branch in Hau Giang province will take the capital priority for projects on the list of Law on Investment.
            - The Commercial Banks play a main role for cooperation and guidance to help the enterprises to approach the loans.
            - The companies in the industrial zones and other sectors can be borrow the loan in midium or long-term for production,  new teachnology investment and development of  markets according to The People's Committee plan
            - The Cooperatives invested in the  small handicraft area can be bowow the loan not maximum the total asssets

6.2. The Branch of Vietnam Development Bank:

- The companies can be borrow in medium or long-term loans for projects investment in the small industrial zone with low interest rates and credit guarantees following the government law.

- Export credits: include export loans (for exporters and importers to borrow), export credit guarantees, bid guarantees and contract performance guarantees.
            6.3. National Fund for job creation:
            - Priority for efficient projects, cooperatives, cooperative groups, small industries, investment and development of markets.
            -  Investors investing for markets construction and industry development in the small industrial zones, can be use the land-use right and the buildings in the projects area for mortgage.

            7.  Infrastructure investment policies
            For the projects that invested in industrial parks, industrial clusters, markets development in districts and towns. Hau Giang Authorities are responsible for construction the electricity, water supply and telecommunication system to the companies fence
            Policies for investors to invested in industrial zones infrastructure and wholesale markets.
            a. Policies for individuals and enterprises invested in industrial zones infrastructure and markets widen as follow:

- In case of investors capital will be invested in infrastructure construction, the province will repay within 2 years after project operation.
            - The preferential policies.
            - The long-term loans from commercial banks.
8. Human resource training supports

a. A mini enterprise with an agricultural project eligible for special investment incentives, investment incentives or investment promotion is entitled to state budget supports equal to 100% of domestic vocational training expenses not exceeding levels under current regulations.

b. A Small-sized enterprise with an agricultural project eligible for special investment incentives, investment incentives or investment promotion* is entitled to state budget supports equal to:10% of domestic vocational training expenses not exceeding levels under current regulation

c. A .medium-sized enterprise with an agricultural project eligible for special investment incentives investment incentives or investment promotion is entitled to state budget supports equal to 50% of domestic vocational training expenses not exceeding levels under current regulations.

d. Each laborer shall be trained only once a year and the duration of training eligible for supports must not exceed 6 months.

State budget supports shall be allocated in cash either to provincial vocational training institutions for providing training for enterprises mentioned in this Article that have training needs or to enterprises that directly provide on-site training.

9. Market development supports

a. Mini enterprises and small-sized enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to state budget supports equal to 70% of expenses for business and product advertisement in the mass media of provinces and cities in which they make investment.

b. Medium-sized enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to state budget supports equal to 50% of expenses for business and product advertisement in the mass media of provinces and cities in which they make investment.

c. Mini enterprises and small-sized enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to state budget supports equal to 70% of expenses for domestic exhibitions and fairs and exempt from charges for accessing market and price information provided by trade promotion state agencies.

d. Medium-sized enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to state budget supports equal to 50% of expenses for domestic exhibitions and fairs and a 50% reduction of payable charges for accessing market and price information provided by trade promotion state agencies.

10. Consultancy service supports

a. Mini enterprises and small-sized enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to state budget supports equal to 50% of actual expenses for hiring consultants on investment, administration, market research, law, intellectual property, scientific research, technology transfer and application of advanced quality management systems to production not exceeding levels under current regulations.

b. Medium-sized enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to state budget supports equal to 30% of actual expenses for hiring consultants on investment, administration, market research, law, intellectual property, scientific research, technology transfer and application of advanced quality management systems to production not exceeding levels under current regulations

11. Science and technology application supports

Enterprises with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are entitled to supports from the Scientific and Technological Development Support Fund equal to 50% of expenses for carrying out researches initiated by the enterprises themselves to create new technologies for executing those projects; and equal to 30% of total new investments for carrying out trial production projects approved by competent authorities (existing equipment and workshops must be excluded from total investment level).

12. Freight supports
a.    Investors with agricultural projects eligible for special investment incentives are entitled to state budget supports equal to part of freights for the transportation of output products of these projects for domestic sale from place of production to place of sale, provided the distance between these places is 100 km or longer.

b. State budget supports are equal to 50% of actual freights but must not exceed VND 500.000,000/enterprise/year and may be allocated only for investment projects with adequate valid documents and bills of lading.

II. The incentives of Hau Giang province:

1. Project implementation supporting for investors:
            1.1. In case of the government recover land: The People's Committee to directed the agencies and organizations to clear the ground and allot for investor on time.

1.2.In case of investors who deal with land users (the State does not recover the land), The local People's Committee (districts and communes) has responsible for:
            a. To provide for investor the documents, policies, legislation, land records that related to the land area.
            b. To orgranize the meeting between investors and land users (if needed)

c. To guide for investor doing the document in transfering, land lease and capital contribution…
            2. Advertising costs supporting:

            Advertising costs for new products on Hau Giang newspaper and  Hau Giang  radio - television by the local budget as follow:
            - To reduced 30% advertising costs from the day project operation in the first year.

           - To reduced 20% advertising costs in the next three years.

           - The number for advertising is not more than 03 times a week.
            - The length for advertising is not more than 30 second for one on Hau Giang radio - television.
            - Not exceed ½ page for advertising on Hau Giang newspaper.
            3. Reward for investment brokers:
            3.1. Conditions for bonus:
            - Organizations and individuals can only get bonus of the projects in encouraged investment list  of Hau Giang province

            - When the projet operation, the broker can be receive the bonus (the document for bonus receiving wil be guided and evaluated by the Department of Planning and Investment and Department of Finance)
            3.2. Bonus norms:
            The bonus accounting for 0.1% per the total investment capital in the projects that has total fixed investment (construction and equipment, workshop and market) from 10 billion to 20 billion VND.
            The bonus in 30 million VND with the project that has total fixed investment (construction and equipment, workshop and market) from 20 billion to 50 billion VND. 

            The bonus in 40 million VND with the project that has total fixed investment (construction and equipment, workshop and market) from 50 billion to 80 billion VND.

The bonus in 50 million VND with the project that has total fixed investment (construction and equipment, workshop and market) over 80 billion VND                     
            These above provisions will be reviewed, adjusted and supplemented from time to time.


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