1- Land rent, water surface fee and infrastructure using fees:
Depending on
area of land lease of the project, land rent and infrastructure using
fees will be based on agreement with infrastructure development
companies.
2-Corporate income tax:
- Corporate income tax rates applied is of 28%.
2.1-Preferential corporate income tax rates:
- The tax rate
of 20% applicable to business establishments newly established from
investment projects for 10 years starting from the commencement of
production or business.
- The tax rate
of 15% applicable to business establishments newly established from
investment projects executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa,
Tan Thanh, Dua Hoa for 12 years starting from the commencement of
production or business.
- The tax rate
of 10% applicable to business establishments newly established from
investment projects in lines of business and sectors under the list of Incentive investment sectors for 15 years starting from the commencement of production or business.
2.2 Duration of exemption from and reduction of corporate income tax:
- Enjoy tax
exemption for 2 years as from the date their taxable incomes are
generated and the 50% reduction of payable tax amounts for 03 subsequent
years for service establishments newly set up under investment
projects.
- Enjoy tax
exemption for 3 years as from the date their taxable incomes are
generated and the 50% reduction of payable tax amounts for 7 subsequent
years for service establishments newly set up under investment projects
executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Dua Hoa.
- Enjoy tax
exemption for 4 years as from the date their taxable incomes are
generated and the 50% reduction of payable tax amounts for 09 subsequent
years for the business establishment newly established from investment
projects with lines of business and sectors under the list of Incentive
investment sectors.
3-Import duties:
3.1-Enterprises shall be exempted from import duties for the imported goods for the purpose of forming fixed assets, including:
a. Equipment, machinery;
b. Specialized means of transportation included in a technological process defined by the Ministry of Science and Technology; means of transportation used to transport workers including vehicles with 24 or more seats, and watercraft;
c. Components, small parts, accessories, spare parts, attachment, moulds, kits accompanying for installing or using synchronously with equipment, machinery, specialized means of transportation referred to point a and b of this article.
d. Raw materials and supplies for manufacturing equipment, machinery included in a technological process or for manufacturing components, small parts, accessories, spare parts, attachment, moulds, kits accompanying for installing or using synchronously with equipment, machinery as stipulated in point a of this article.
đ. Domestic construction materials which cannot be manufactured.
3.2-Enterprises shall be exempted from import duties for 05 (five) years
starting from the commencement of production for imported raw
materials, supplies, components for production of projects in the list of Incentive investment sectors as stipulated in the list of Incentive investment sectors issued together with Decree No. 108/2006/NĐ-CP dated 22/09/2006 or in the domains of producing mechanical, electric and electronic accessories, components
