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Building - Urban planning

Building - Urban planning
Thứ 4, Ngày 20/08/2014, 18:00
Investment outside industrial zones established under decisions of the Prime Minister
20/08/2014
Land rent per year is 0,25% of land price in terms of land use purpose in respect of projects on the list of investment incentive sectors as stipulated in annex A promulgated with Decree No. 108/2006/NĐ-CP dated 22/09/2006 or in geographical areas of investment incentives (Duc Hoa, Duc Hue, Moc Hoa, Tan Thanh, Vinh Hung, Tan Hung).

1- Land rent, water surface fees and exemption from and reduction of land rent, water surface fees :

1.1- Land rent:

- Land rent per year is 0,25% of land price in terms of land use purpose in respect of projects on the list of investment incentive sectors as stipulated in annex A promulgated with Decree No. 108/2006/NĐ-CP dated 22/09/2006 or in geographical areas of investment incentives (Duc Hoa, Duc Hue, Moc Hoa, Tan Thanh, Vinh Hung, Tan Hung).

- Land rent per year is 2% of land price in terms of land use purpose in respect of projects not included in geographical areas of investment incentives (Duc Hoa, Duc Hue, Moc Hoa, Tan Thanh, Vinh Hung, Tan Hung) but executed in wards of Tan An town and township of districts.

- Land rent per year is 0,5% of land price in terms of land use purpose in respect of investment projects in the remaining areas.

- The compensation and resettlement which have been made will be deducted from land rent payable.

1.2- Water surface fee:

- Projects which use fixed water surface: from 10.000.000 dong to 100.000.000 dong/km2/year.

- Projects which use unfixed water surface: from 50.000.000 dong to 250.000.000 dong/km2/year.

1.3- Exemption from and reduction of land rent, water surface fees:

The exemption from and reduction of land rent, water surface are not applicable for holding an auction of land use rights to lease land, water surface.

The exemption from land rent, water surface fee is applied in the following cases:

- Projects using land to build apartment buildings for workers of industrial zones under projects approved by the competent authority including the selling price or house rent, in the system of the selling price or house rent without the cost of land rent; projects using land to build dormitory with money originating from the State budget, units with assignment to manage and use for students’ living are allowed to collect fees just enough to cover the service fees, expenses for electricity and water, management fees and other relevant expenses, but not to calculate land rent and depreciation of house; projects using land to build public works with business purposes (socialization) belong to the education, health, culture, sports, science and technology sectors.

- During the course of temporary postponement of construction, and operation in line with confirmation of licensing or business registering bodies due to the project has dealt with difficulties and temporary postponement of construction, operation.

- Upon the project completion and bringing the project into operation, as follows:

+ Enjoy tax exemption for 3 years in respect of projects on sectors in which investment is encouraged (List A); in new production and business establishment of economic organization which relocates in accordance with planning or as a result of environmental pollution.

+ Enjoy tax exemption for 07 years in respect of investment projects in Duc Hoa, Duc Hue, Moc Hoa, Tan Thanh, Vinh Hung, Tan Hung; projects in the list of Incentive investment sectors

+ Enjoy tax exemption for 11 years in respect of projects in The list of investment incentive sectors in Duc Hoa, Duc Hue, Moc Hoa, Tan Thanh, Vinh Hung, Tan Hung.

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 in lines of business and sectors under the list of Incentive investment sectors or executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Duc Hoa 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 in lines of business and sectors under the list of Incentive investment sectors or executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Duc 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:

- Production establishments which have newly established from an investment project and business establishments which relocate from urban areas in accordance with approved planning shall be exempted from corporate income tax for 02 years from when taxable income arises and shall be entitled to a 50% reduction of the amount of corporate income tax payable for two subsequent years.

- Business establishments newly established from an investment project in lines of business and sectors under the list of investment incentive sectors shall be exempted from corporate income tax for 02 years from when taxable income arises and shall be entitled to a 50% reduction of the amount of corporate income tax payable for 3 subsequent years.

- Business establishments newly established from an investment project executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Duc Hoa and business establishments which relocate to Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Duc Hoa shall be exempted from corporate income tax for 02 years from when taxable income arises and shall be entitled to a 50% reduction of the amount of corporate income tax payable for 06 subsequent years.

- Business establishments newly established from an investment project in lines of business and sectors under the list of investment incentive sectors and executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Duc Hoa shall be exempted from corporate income tax for 03 years from when taxable income arises and shall be entitled to a 50% reduction of the amount of corporate income tax payable for 07 subsequent years.

- Business establishments newly established from an investment project in lines of business and sectors under the list of investment incentive sectors shall be exempted from corporate income tax for 04 years from when taxable income arises and shall be entitled to a 50% reduction of the amount of corporate income tax payable for 09 subsequent years.

3- Import duties:

3.1- Enterprises shall be exempted from import duties for the imported goods for the purpose of forming fixed assets of project in the list of investment incentive sectors as stipulated in annex A promulgated with Decree No. 108/2006/NĐ-CP dated 22/09/2006 or executed in Duc Hue, Tan Hung, Vinh Hung, Moc Hoa, Tan Thanh, Duc Hoa, 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 annex A promulgated 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