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Building - Urban planning

Building - Urban planning
Thứ 4, Ngày 20/08/2014, 18:00
Investment in Industrial zones established under decisions of the Prime Minister
20/08/2014
Depending on area of land lease of the project, land rent and infrastructure using fees will be based on agreement with infrastructure development companies. ​

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
 
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Content Type: Tin Tức Mở Rộng
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LONG AN PORTAL
Line Agency: People's Committee of Long An Province
Standing agency: The National Assembly Delegation, the Provincial People's Council and People's Committee Office​
Direct instruction: Mr. Nguyen Thanh Vung - Chief of Staff of the National Assembly Delegation, the provincial People's Council and People's Committee​​
Address: 61 Nguyen Hue, Ward 1, Tan An City, Long An Province
Phone: (0272). 3552489​
Email: vpubnd@longan.gov.vn; webmaster@longan.gov.vn
License No. 01 / GP-TTDT-STTTT dated March 3, 2015 - Department of Information and Communications