| Land Incentives | Land Incentives | Land Incentives | | 1 | Legal Basis | -Pursuant to Land Law in 2013; - Pursuant to Decree No. 46/2014 / ND receiver-CP on land rent, water surface rent. | | 2 | Exemption from land rent and water surface rent for the whole period of the lease in the following cases: | a) Investment projects in the fields of special investment incentives invested in economic areas – particularly difficul in social-economic. b) Using land Projects for construction of housing for workers in industrial zone under projects approved by competent authorities, the investors can not count the cost of rent on the rental price. c) Land use construction project for student dormitory with money from state budget, units assigned to manage the use of students are not counted cost of rent to the rental price. d) Agricultural land for ethnic minorities; implementing protective forests and planting encroaching land. đ) Land for construction career public service organizations; Land for construction of scientific research of the scientific enterprise and technology if they meet the relevant conditions (if any) include: Land for construction of laboratories, land for construction technology incubators and business incubators, science and technology, building land empirical basis, land for construction of pilot production. e) Land for local construction, aviation services construction except for land local constructon, construction for works in service of aviation business services. g) Agricultural cooperatives use ground-based construction cooperative, drying, storage; building service facilities directly serving agricultural production, forestry, aquaculture and salt. h) Land for building maintenance stations, repair, parking (including ticketing area, the executive management, public service) activities serve the public passenger transport as prescribed by law law on road transport. i) Land for construction of water supply facilities including mining works, water treatment, pipeline and construction on the water supply pipe network construction and management support, operation of water supply systems (administrative buildings, managers, executives, factory, warehouse supplies and equipment). k) Land for the construction of infrastructure for common use in industrial zones, industrial clusters and export processing zones planned to be approved by the competent authority provided for in Paragraph 2 of Article 149 in Land Law. | | 3 | Exemption from land rent and water surface rent after time of exemption from land rent and water surface rent of basic construction time stipulated in paragraph 2 of this article, as follows: | a) Three (3) years for projects on the list of incentive sector investment; to new business production facilities of economic organizations implementing as planned relocation, relocation due to environmental pollution. b) Seven (7) years for investment project in economic- socio difficulties areas c) Eleven (11) years for investment projects in areas with economic conditions - especially social difficulties; investment projects on the list of areas of special investment incentives; projects on the list of investment incentive sectors are investing in areas with difficult socio - economic difficulties. d) Fifteen (15) years for projects on the list of investment incentive sectors are invested in areas with economic conditions - especially social difficulties; projects on the list of areas of special investment incentives invested in areas with difficult socio - economic difficulties. The list of investment incentives sectors, special investment incentives areas, areas with difficult socio - economic difficulties, particularly economic- social condition difficulties comply with regulations investment law. List of areas with preferential land rent applies only to areas with specific administrative boundaries. - The land rent exemption in economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech zones. - The land rent exemption for projects using land for construction of public works for business purposes (socialization) in the fields of education, vocational training, health, culture, sports, environment implementation as regulated by the Government on policies to encourage socialization for activities in the fields of education, vocational training, health, culture, sports, environment. - The land rent exemption for investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas. | | 4 | Reduction of land rent or water surface in the following cases: | a) Cooperative leasing Land for use as a production and business premises are allowed to reduce 50% of land rent. b) Leasing land or water surface for the purposes of agriculture, forestry, aquaculture or salt affected by natural disasters, fires because damage below 40% of the rent will be reduced according to the rent; the loss is 40% or more will be free of rent for the year of loss. c) Leasing land or water for use in production and business purposes but not for agricultural production, forestry, aquaculture or salt or not the cases provided in paragraph 2 of this article in case of disaster, fires, majeure, reducing 50% of land rents and water surface when stop doing business - The reduction of land rents in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech zones. - The reduction of land rent for the investment projects in agriculture and rural areas shall comply with the provisions of the Government on investment incentives in agriculture and rural areas. |
Source: http://en.investinlongan.vn | 07/10/2017 5:00 SA | Đã ban hành | | Navigation lines of investment incentives | Navigation lines of investment incentives | Legal basis | Pursuant to the Investment Law in 2014; - Pursuant to Decree No. 118/2015 / ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of some articles of the Law on Investment.
The list of lines of investment incentives 2.1 Lines of special investment incentives 2.1.1 High-tech, information technology, industrial support - High-tech Applications on the list of high-tech investment and development priorities as decided by the Prime Minister.
- Production on the list of high-tech products are encouraged to develop as decided by the Prime Minister.
- Production of industrial products supported by decisions of the Prime Minister.
- High-tech incubation, incubation of high-tech enterprises; venture capital for high-tech development; applications, research and development of high technology as stipulated by the law on high technology; production of biotechnology products.
- Production of software, content information product number, key information technology product, software services, service troubleshooting information security, information security protection as prescribed the law on information technology.
- Production of renewable energy, clean energy, energy from waste incineration.
- Production of composite materials, construction materials, light, rare materials.
2.1.2 Agriculture - Planting, caring, nurturing, protection and development of forests.
- Growing, processing and storage of agricultural, forestry and fisheries.
- Production, personnel and plant breeding, livestock breeding, forestry seedlings, fingerlings.
- Manufacturing, mining and refining of salt.
- Fishing offshore applications combined methods advanced fishing gear; fisheries logistics services; shipbuilding base construction and shipbuilding individual fish.
- Sea rescue services.
2.1.3 To protect the environment, build infrastructure - Gathering, processing, recycling and reuse of waste concentration.
- Develop business infrastructure Industrial parks, export processing zones, high-tech zones, functional areas in economic zones.
- Investment in development of water plants, power plants, water supply and drainage systems; bridges, roads and railways; airports, seaports, river ports; airports, railway stations and infrastructure projects especially important due to the Prime Minister for decision.
- Development of public passenger transport in urban areas.
- Investment in the construction and management business in rural markets.
2.1.4 Cultural, social, sports, health - Construction of social housing, resettlement housing.
- Business investment facility hygiene and disease prevention.
- Scientific research on pharmacy technology, biotechnology to produce new drugs.
- Production of medicinal materials and medicines essential, essential drugs, drug prevention and social diseases, vaccines, biological medical products, Herbal medicines, traditional medicines; expiring drug patents or proprietary concerned; application of advanced technologies, biotechnology for the production of medicaments for the international GMP; packaging manufacturer directly exposed to the drug.
- Investment in production facilities methadone.
- Investment and trading center for training, coaching and high performance sports training centers, sports training for people with disabilities; construction of sports facilities, training facilities and competition organizations meet the requirements of international tournaments; training facility, fitness competitions, professional sports.
- Business investment geriatric centers, psychiatric, treatment of patients exposed to Agent Orange; care centers, elderly, the disabled, orphans, street children and helpless.
- Investment and trading center for Treatment - Education - Social Labor; drug rehabilitation facility, smoking cessation; treatment facilities for HIV / AIDS.
- Business investment national museum, the national culture; choir, dance, folk music; theaters, studios, film production facilities, film printing; Exhibitors art - photography; manufacturing, fabrication, repair musical instruments; maintenance and conservation of the museum, the national culture and the arts and culture fields; facility, introduction villages and develop traditional industries.
2.2 Lines of investment incentives 2.2.1Science and technology, electronics, mechanical engineering, materials manufacturing, information technology - Production on the list of key mechanical products as decided by the Prime Minister.
- Investment in research and development (R & D).
- Production of billets from iron ore, high-grade steel, alloys.
- Manufacture of coke, activated carbon.
- Production of energy-saving products.
- Production of petrochemical, pharmaceutical, basic chemicals, plastics - technical rubber.
- Production of products with added value of 30% or more (under the guidance of the Ministry of Planning and Investment).
- Production of automobiles, auto parts, shipbuilding.
- Production of accessories, electronic components, electronic assemblies of components not included in List A of this Annex.
- Manufacture of machine tools, machinery, equipment, parts and machines for production of agriculture, forestry, fisheries, salt production, food processing machines, irrigation equipment are not included in List A of this Annex.
- Production of alternative materials Asbestos materials.
2.2.2 Agriculture - Raising, planting, harvesting and processing medicinal herbs; protection, conservation of genetic resources and rare medicinal species, endemic.
- Production and refining of animal feed, poultry and seafood.
- Scientific Services, cultivation techniques, animal husbandry, fisheries, protect crops and livestock.
- Construction, renovation and upgrading of slaughterhouses; preservation and processing of poultry, livestock and industrial concentration.
- Construction and development of material areas to focus on serving the processing industry.
- Seafood harvesting.
2.2.3 To protect the environment, build infrastructure - Construction and development of industrial infrastructure.
- Construction of apartments for workers in Industrial parks, export processing zones, high-tech zones and economic zones; construction of student dormitories and building houses for social policy beneficiaries; the construction of functional urban areas (including kindergartens, schools, hospitals) to serve workers.
- Dealing with the oil spill, troubleshoot mountain landslides, erosion dikes, river, sea, dams, reservoirs and other environmental issues; apply technology to reduce emissions of greenhouse gases, destroying the ozone layer.
- Business Investment Expo Center goods, logistics centers, warehouses, supermarkets, trade centers.
2.2.4 Education, culture, society, sports, health - Business investment in infrastructure of educational institutions and training; investment in the development of educational institutions, non-public education at all levels: preschool education, general education, vocational education.
- Production of medical equipment, construction pharmaceutical storage facilities, storage for medicaments for the prevention of natural disasters, catastrophes, dangerous diseases.
- Production of raw materials for medicine and plant protection products, pesticides; prevention and treatment for animals and aquaculture.
- Investment biological testing facility, assess the bioavailability of the drug; pharmaceutical establishments standards of good practice in the production, storage, testing, clinical trial drugs.
- Invest in research to prove the scientific basis of medicine, traditional medicine and testing standards development prescriptions medicine, traditional medicine.
- Business investment fitness, sport, home exercise, fitness club, sports, stadium, swimming pool; production facilities, manufacturing and repair of equipment, facilities and sports training.
- Business investment public libraries, cinemas.
- Investments to build the cemetery, cremation service establishments, crematory.
2.2.5 Other lines of business - The operation of people's credit funds and financial institutions
| 23/01/2017 8:00 SA | Đã ban hành | | Geographical areas of investment incentives | Geographical areas of investment incentives | 1. Legal basis | - Pursuant to the Investment Law in 2014;
- Pursuant to Decree No. 118/2015 / ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of some articles of the Law on Investment.
2. Areas of investment incentives Areas with difficult socio - economic difficulties in areas with economic conditions - especially social difficulties;Industrial parks, export processing zones, high-tech zones and economic zones. LONG AN (according to the list of areas of investment incentives issued with Decree No. 118/2015 / ND-CP dated November 12, 2015 of the Government) - Areas with social and economic conditions difficult: Kien Tuong town; Tan Thanh district, DucHoa district, ThanhHoa province.
Areas with social and economic conditions particularly difficult: The Duc Hue, MocHoa, Vinh Hung, Tan Hung Source: http://dpi.longan.gov.vn | 23/01/2017 12:00 CH | Đã ban hành | | Objects of investment incentives | Objects of investment incentives | Legal basis | Pursuant to the Investment Law in 2014; - Pursuant to Decree No. 118/2015 / ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of some articles of the Law on Investment.
Subject to the investment incentives a) The investment project on the list of lines of investment incentives (issued with Decree No. 118/2015 / ND-CP - ANNEX I); b) Investment projects in the areas of investment incentives (issued with Decree No. 118/2015 / ND-CP - ANNEX II); Source: http://dpi.longan.gov.vn | 23/01/2017 10:00 SA | Đã ban hành | | Land incentives | Land incentives | I. Legal Basis | - Pursuant to the Land Law in 2013;
- Pursuant to Decree No. 46/2014 / ND-CP on collection of land rents and water surface rents.
II.Content 1. Exemption from land rent and water surface rent for the whole period of the lease in the following cases: a)Investment projects in the fields of special investment incentives invested in economic areas - especially social difficulties. b)Projects using land for construction of housing for workers in Industrial parks under projects approved by competent authorities, the investors do not count the cost of rent on the rental price. c)Land use project build student dormitories with money from the state budget, units assigned to manage the use of students are not counted in the cost of rent on the rental price. d) Agricultural land for ethnic minorities; implementation of the project land to plant protective forests and plantations encroaching. đ)Land construction career public service organizations; Land for construction of scientific research of the scientific enterprise and technology if they meet the relevant conditions (if any) include: Land for construction of laboratories, land for construction technology incubators and business incubators, science and technology, building land empirical basis, land for construction of pilot production. e) Land for construction of works provides aviation services other than land for construction of works in service of business aviation services. g) The cooperative agricultural use as ground-based construction cooperative, drying, storage; building service facilities directly serving agricultural production, forestry, aquaculture and salt. h)Land to build the station maintenance, repairs, parking (including ticketing area, the management and administration, public service areas) serving for the operation of public passenger transport as prescribed the law on road transport. i)Land for construction of water supply projects including mining works, water treatment, pipeline and construction on the water supply pipe network and works to support the management and operation of water supply systems (home administrative, management, administration, factories, warehouses of supplies and equipment). k)Land for construction of infrastructure for common use in Industrial parks, Industrial parks and export processing zones planned to be approved by the competent authority provided for in Clause 2 of Article 149 of the Land Law. 2. Exemption from land rent and water surface rent exemption period after land rent and water surface rent of construction time as stipulated in Clause 2 of this article, as follows: a) Three (3) years for projects on the list of sectors in which investment incentives; production facilities for the new business of economic organizations implement planned relocation, relocation due to environmental pollution. b) Seven (7) years for investment projects in areas with difficult socio - economic difficulties. c) Eleven (11) years for investment projects in areas with economic conditions - especially social difficulties; investment projects on the list of areas of special investment incentives; projects on the list of investment incentive sectors are investing in areas with difficult socio - economic difficulties. d) Fifteen (15) years for projects on the list of investment incentive sectors are investing in areas with economic conditions - especially social difficulties; projects on the list of areas of special investment incentives invested in areas with difficult socio - economic difficulties. The list of sectors of investment incentives, areas of special investment incentives, areas with difficult socio - economic difficulties in areas with economic conditions - particularly difficult social comply with regulations investment law. List of regions preferential land rent applies only to areas with specific administrative boundaries.
- The exemption from land rent in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech parks.
- The exemption of land rent for the land use project for construction of public works for business purposes (socialization) in the fields of education, vocational training, health, culture, sports, environment, real comply with the provisions of the Government on policies to encourage socialization of activities in the fields of education, vocational training, health, culture, sports, environment.
- The land rent exemption for investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas.
Reduction of land rent and water surface rent in the following cases: a) Cooperative Land leased for use as a production and business premises 50% reduction of land rent. b) Lease of land and water surface rent for use for the purposes of agriculture, forestry, aquaculture or salt affected by natural disasters, fires cause damage below 40% of the rent to be reduced relative rotten; the loss is 40% or more will be free of rent for the year of loss. c) Lease land and surface water for use in production and business purposes and not for agricultural production, forestry, aquaculture or salt or not the cases provided for in Clause 2 of this Article when natural disasters, fires, accidents majeure, the 50% reduction of land rents and water surface in time to stop the production and business.
- The reduction of land rents in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech parks.
- The reduction of land rent for the investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas.
Source: http://dpi.longan.gov.vn | 23/01/2017 9:00 SA | Đã ban hành | | Income tax Incentives | Income tax Incentives | Income tax Incentives | | 1 | Legal Basis | - Pursuant to Income Tax Act issued in June 3rd, 2008 and amending Law supplementing some articles of the Law on Income Tax in June 19th, 2013; - Pursuant to Law amending and supplementing some articles issued in November 26th, 2014; - Pursuant to Decree no 12/2015/ ND-CP issued in February 12th, 2015 by Gorvernment regulating details in implementing some articles in Law amendment and supplementation of Tax Law and amending and supplementing some articles of Tax Decree - Pursuant to circular no 95/2015/TT-BTC instructing corporate income tax in Decree no 12/2015/NĐ-CP issued in February, 12th, 2015 by the Government regulating details in enforcing some articles in Law amendment and supplementation, amending and supplementing some articles of Tax Decree, amending and supplementing some articles of circular no 78/2014.TT-BTC in June 18th, 2014, circular no 151/2014/TT-BTC in June 18th, 2014, circular no 119/2014/TT-BTC in August 25th, 2014, circular no 119/2014/TT-BTC in August 25th, 2014, circular no 151/2014/TT-BTC in October 10th, 2014 issued by Department of Finance . | | | | LONG AN ( according to category of Geographical areas of Income tax Incentives issued along with decree no 218/2013/NĐ-CP in December 26th, 2013 by Government) - Geographical areas with particular socio- economic difficulties: Kien Tuong town, Duc Hue, Moc Hoa, Tan Thanh, Duc Hoa, Vinh Hung, Tan Hung.
| | 2 | Tax Incentives Tax incentives 10% in 15 years applying to: | a) The income of the enterprise from implementing new investment projects in: areas with particularly economic- social difficulties mentioned in provisions in the Appendix issued together with Decree No. 218/2013 / ND-CP Economic Zone, high-tech zone including the focused information technology area established by decision of the Prime Minister. b) Enterprise Income from implementation of new investment projects in the following fields: scientific research and technological development; high-tech applications in the list of high-tech investment and development priorities in accordance with the Law on High Technology; High-technology incubators, business incubators, high-tech; venture capital for high-tech development in the list of high-tech development priorities in accordance with the law on high technology; construction investment - business incubators high technology business incubators tech; investment in the development of water plants, power plants, water supply and drainage systems; bridges, roads and railways; airports, seaports, river ports; airports, railway stations and other especially important infrastructure projects decided by the Prime Minister; manufacturing software products; producing composite materials, construction materials, light, rare materials; producing renewable energy, clean energy, energy from waste disposal; biotechnology development. c) Enterprise Income from implementation of new investment projects in the fields of environment protection, including: equipment production, environment pollution treatment, monitoring equipment and environmental analysis; pollution treatment and environmental protection; collection and treatment of waste water, waste gas and solid waste; recycling and reuse wastes. d) High-tech enterprises, agricultural enterprises high-tech applications in accordance with the Law on high technology. đ) Enterprise Income from implementation of new investment projects in the manufacturing sector (excluding excising tax commodity production projects, mining projects) that meets one of two criteria: - The project has a first minimum registered investment capital is of 6 (six) trillion, disburse no more than 3 years from the time of initial investment permitted under the investment law and A total minimum turnover of 10 (ten) trillion / year at the latest after 3 years from the year the revenue from investment projects (From the 4thyear is the last year that enterprise have to reach total sales minimum fee of 10 (ten) trillion / year). - The project has a first minimum registered investment capital of 6 (six) trillion, disburse no more than 3 years from the time of initial investment permitted under the investment law and frequent use of over 3,000 employees at the latest after 3 years from the year with revenue from investment projects (From the 4th year is the last year that enterprise have to achieve conditions of use regularly average number of employees 3,000 labors/year ). e) Enterprise income from investment project implementation in the field of production, excluding production projects with special consume tax goods and mining projects, capitalized at a minimum investment of 12 (ten two) trillion, use of technology must be evaluated in accordance with the Law on high technology, science and technology law, shall disburse the total registered capital not exceeding 5 years from the date allowed investment in accordance with the law on investment. g) The income of the enterprise from implementing new investment projects producing products on the list of industrial products support development priorities have to meet one of the following criteria: - Industrial products supporting high technology as stipulated by the Law on high technology; - Industrial products supporting product manufacturing industries: textile - apparel; Leather - Footwear; electronics and information technology; automotive production and assembly; mechanical engineering that these products as of 01 May 01 2015, the products can not be produced inland or produced but not yet meet the technical standards of the European Union (EU) or equivalent. | | 3 | Tax Incentives Preferential tax rate of 10% during the operation applies to: | a) Business income part from socialization activities in the field of education - education, vocational training, health, culture, sports and the environment, judicial assessment (hereinafter referred to as socialize sectors ). 15% tax rate on corporate income from farming, livestock producing and processing in the field of agriculture and fishing in sectors other than areas with socio-economic difficulties or areas with particular socio-economic difficuties b) Incomes of publishing activities of the Publisher under the provisions of the Law on Publication. c) Income from newspapers printing (including advertising in print) by press agency under the provisions of the Press Law. c) Business income part from project investing- social housing business to sell, leasing or lease-purchasing for the objects regulated in Article 53 of the Housing Law. c) Enterprise income from forest planting, caring and protection; income from crops, livestock, aquaculture, agro-processing, fisheries in areas of socio-economic difficulties; Forestry farming in areas with difficulties in socio-economic conditions; Producing, mutipling and planting breeding animals; Manufacturing, mining and refining salt exept for salt specified in Clause 1, Article 4 of Decree No. 218/2013 / ND-CP; Investing in preservation of agricultural products after harvesting, preservation of agricultural, fisheries and food, including direct investment to preserve investment for rental or storage of agricultural products, fisheries and food. " f) Incomes of the cooperative activities in the field of agriculture, forestry, fisheries and salt that not belongs to the areas of economic - social condition difficulties or particularly difficulties in social- economic conditions. | | 4 | Tax Incentives Preferential tax rate of 20% in ten years time (10 years) applies to: | a) Enterprise Income from new investment implementation in geographical areas with difficulties in socio - economic conditions is regulated in Appendix issued together with Decree No. 218/2013 / ND-CP by the Government. b) Income of the enterprise from implementing new investment projects: producing high- quality steel; producing energy-saving products; manufacturing machinery and equipment for production of agriculture, forestry, fishery and salt; manufacturing irrigation equipment; producing and refining animal feed, poultry and seafood; developing traditional industries (including construction and development of traditional industries in producing handicrafts, processed agricultural products and foodstuffs, cultural products). Applying tax rate of 17% from January 01st, 2016 for enterprises implementing new investment projects in this tax incentives areas. 1.4 Preferential tax rate of 20% during operation (from January 01st, 2016 applying the tax rate of 17%) to be applied to people's credit funds, cooperative banks and macro financial institutions. For the People's Credit Fund, cooperative banks and micro finance institutions established in areas with particularly difficulties in economic conditions regulated in Appendix issued together with Decree No. 218/2013 / ND-CP of the Government stated that after expiring tax rate of 10% specified in Provision a Article 1, move to apply the tax rate of 20%; from January 01st, 2016 apply the tax rate of 17%. | | 5 | Incentives in time of exempting from or cutting tax Tax exemption for four years, 50% of the tax payable in the next nine years to: | a) Income of enterprise from implementing investment project specified in Clause 1 of Article 19 of Circular No. 78/2014 / TT-BTC (as amended and supplemented in Paragraph 1, Article 11 of Circular No. 96/2015 / TT BTC) ". b) Enterprise Income of Enterprise from implementing new investment projects in the field of socialization performed in areas with socio - economic difficulties or exceptional difficulties specified in Appendix issued with Decree No. 218/2013 / ND-CP. | | 6 | Incentives in time of exempting from or cutting tax Tax exemption for four years, 50% of the tax payable in the next five years to: | Tax exemption for four years, reducing 50% of the tax payable in next five years (5 years) to the income of the business from the implementation of new investment projects in the field of social mobilization carried out in areas not on the list geographical areas with socio - economic difficulties or exceptional difficulties specified in Appendix issued together with Decree No. 218/2013 / ND-CP of the Government. | | 7 | Incentives in time of exempting from or cutting tax Tax exemption for four years, 50% of the tax payable in the next four years to: | Tax exemption for two years and 50% of the tax payable in four years (4 years) followed for income from implementation of new investment projects provided in Paragraph 4 of Article 19 of Circular No. 96/2015 / TT-BTC and corporate earnings from the implementation of new investment projects in industrial zones (except industrial zone located in the urban districts of special grade, grade I under the central and industrial zones located in the municipality under provincial grade I). | | 8 | Other types of reducing tax | - Business activities in the manufacturing sector, construction, transport who use from 10 to 100 women workers, including women workers account for more than 50% of the 150 regular employees or frequent use over 100 female workers that female workers accounted for over 30% of their regular employees of the enterprise are allowed to reduce income tax corresponding payable now with the actual amount spent more for female workers under the guidance of Item clause 2.9 paragraph 2 of Article 6 of Circular No. 96/2015 / TT-BTC if separately accounted. - Business with employers are ethnic minorities are allowed to reduce enterprise income tax payable corresponds to the atual amount spent more workers from ethnic minorities stated in Item b, Point 2.9, Clause 2, Article 6 views Circular No. 96/2015 / TT-BTC if separately accounted. - Enterprises implementing technology transfer under the priority areas transferred to organizations and individuals in areas with socio - economic difficulties are allowed to reduce 50% corporate income tax payable calculated on the income from technology transfer. |
Source: http://en.investinlongan.vn/ | 08/10/2017 5:00 SA | Đã ban hành | | Policies to encourage enterprises to invest in agriculture and rural area | Policies to encourage enterprises to invest in agriculture and rural area | Policies to encourage enterprises to invest in agriculture and rural area | BUSINESS PROMOTION POLICY IN ENCOURAGING INVESTMENT IN AGRICULTURE, RURAL AREAS | | | | 1 | Legal Basis | - Pursuant to Decree No. 210/2013 / ND-CP on policies encouraging enterprises to invest in agriculture and rural area | | 2 | Exempting from or cutting land using | 1. If investors with special investment incentives in agricultural project are allocated land by the State, they will be exempt from land use fees for such investment projects. 2. If investors with investment incentives algricultural project are allocated land by the State, they will be reduced 70% of land use fees to the state budget for investment projects there. 3. An investor with an agricultural project that can encourage investment if allocated land by the State will be reduced 50% of land use fees to the state budget for investment projects there. | | 3 | Exemption and reduction of land rent and water surface rent from State: | 1. An investor with investment incentives in agricultural project, agricultural projects encouraged investors to lease land or water surface of the State will be applied for the lowest price of the corresponding type of soil in the land price regulated by people's Committee and Central Cities 2. An investor with special investment incentives in agricultural project are exempt from land rent and water surface rent from the date of project completion and go into operation. 3. An investor with special investment incentives in agricultural project are exempt from land rent and water surface rent in the first 15 years from the date of project completion and go into operation. 4. An investor with encouraging investment in agricultural project are exempt from land rent and water surface rent for 11 years from the date of project completion and go into operation. 5. An investor with special investment incentives, preferential agricultural project investment in agricultural project, agricultural projects encouraging investment are exempt from land rent for the land using to build house for workers,land for growing trees and land for public welfare. | | 4 | Supporting in renting land, water surface from households, individuals | 1. An investor with an agricultural project special investment incentives if leasing land or water surface by households and individuals to implement investment projects will be supported by the State 20% land and water rent under the provisions of Paragraph 1 of Article 6 of Decree No. 210/2013 / ND-CP for the first 5 years after completion of construction. 2. Encouraging investors with investment incentives in special agricultural project, preferential agricultural project investment, and agricultural projects to encourage investment in land consolidation area forming material via households, personal capital contribution by land use rights for projects outside the case the State recovers land. | | 5 | Exempting from, cutting land use fee when changing land usepurposes: | 1. An investor with special investment incentives in agricultural project in the planning of state bodies competent for approval are exempt from land use fees when changing land use purposes to implement the project as regulated in Decree No.210/2013 / ND-CP. 2. An investor with investment incentives in agricultural project in the planning of State agencies competent to approve are allowed to reduce 50% land use fees when changing land use purposes to implement the project as specified in Decree No. 210/2013 / ND-CP. /. |
Source: http://en.investinlongan.vn | 08/10/2017 5:00 SA | Đã ban hành | | The Socio-Economic Development Master Plan of Long An Province up to 2020 and Vision Toward 2030 | The Socio-Economic Development Master Plan of Long An Province up to 2020 and Vision Toward 2030 | The Socio-economic Development Master Plan of Long An Province up to 2020 and Vision Toward 2030 has been approved by the Prime Minister in Decision No. 143 /QD-TTg dated 03/10/2012. | (The Socio-economic Development Master Plan of Long An Province up to 2020 and Vision Toward 2030) Social Economic master plan of Long An.en.pdf The Socio-economic Development Master Plan of Long An Province up to 2020 and Vision Toward 2030 has been approved by the Prime Minister in Decision No. 143 /QD-TTg dated 03/10/2012. Economic objectives of planning to achieve: - Economic growth rate per period 2012 - 2030 reached 12.5%/year, of which the period 2012 to 2020 increased by 13%/year. - By 2015, GDP per capita reached 50 million VND/person/year (about 2,400 USD); the share of agriculture, industry and services in GDP respectively 28%, 41%, 31%; Provincial budget revenue in the province accounted for 10% of GDP; ability to raise capital from the state budget revenues accounted for 28.5%. - By 2020, GDP per capita reached 80 million VND/person/year (about 3,800 USD); the share of agriculture, industry and services in GDP, respectively accounting for 15%, 45%, 40%; Provincial budget revenue in the province accounted for 10.8% of GDP; ability to raise capital from the state budget revenues accounted for 29.6%. - Vision 2030: GDP per capita reached 172 million VND/person/year (about 8,000 USD); the share of agriculture, industry and services in GDP respectively 7%, 48%, 45%; Provincial budget revenue in the province accounted for 10.8% of GDP; ability to raise capital from the state budget revenues accounted for 29.6%. Proposed Zoning; the province can be broadly classified into three zones. Generally, the Vam Co Dong and Vam Co Tay rivers can be considered as boundaries of these three zones: - Zone 1 (Agricultural, Eco-Tourism and Border Gate Economic Zone): This zone including the districts of Vinh Hung, Tan Hung, Moc Hoa, Tan Thanh, Thanh Hoa, Chau Thanh and part of Thu Thua is primarily resourced and maintained for intensive agriculture activities to ensure food security of the country and to serve as a competitive agriculture production areas of the province together with development of agricultural services, residential areas as well as development of services and industries in border economic zone. Zone1 is also important to enhance rural landscape of the province to attract tourists and visitors. Therefore development orientation is not only directed for AFA sector but also improvement of rural life of the people and exploration of eco-tourism opportunities. Preservation of rural and cultural resources is also an important element. Moc Hoa town serves as the center of Zone1 and promote exchange of trade and services between DTM region and Tan An area. In order farther to enhance the orientation for Zone 1, it is important to strengthen coordinated planning and actions with neighboring provinces including those of Cambodia. - Zone 2 (Ecological Zone or Buffer Zone): This zone is mainly located between the two ecological corridors of Vam Co Dong and Vam Co Tay rivers. Main purpose and importance of the Zone 2 are (i) to protect Zone 1 from inadequate and excessive urban and industrial development of Zone 3, (ii) to develop agriculture with comparative advantage, (iii) to spare land for eco-friendly development including industries, eco-tourism towns/villages, provincial logistic centers, (iv) to create a new type of land-use and unique landscape with a mixture of urban and rural nature, (v) to protect Vam Co Dong and Vam Co Tay rivers from pollution due to development which may become more active in the future, and (vi)to preserve rich space for future development, say after 2020 or 2030 which can be decided by next generation based on the conditions then. Thu Thua town will be the centre of Zone2 which provides Zone2 with regional transportation (road and water) links and connection between provincial economic zones, border gates and seaports. In general, developments in Zone2 will be undertaken in strictly controlled manner and permitted only in designated areas along the roads and other specified areas. - Zone 3 (Focal Economic Region or Urban and Industrial Zone): This zone covers Vam Co Dong River and the FER districts of Duc Hoa, Ben Luc, Can Giuoc, and Can Duoc, as well as part of Tan Tru in Ha, Tan An City, and part of Thu Thua district. Urban and industrial development will be concentrated in this zone where infrastructure will be well provided, demand for urban areas and development demand is high and market exists. This zone intends to promote farther competitive urban and industrial development and establish Tan An – Ben Luc urban corridor and special urban and industrial centers in Duc Hoa, Can Giuoc and Can Duoc. Orientation concentrated urban development and general industrial, forming corridors for urban development center in Ben Luc - Tan An urban and industrial characteristics in Duc Hoa, Can Giuoc, Can Duoc...  Three zones map Planning approved the basis and important orientation focus province calling for investment, economic development. On the basis of the plan, the province of Long An ongoing planning, roadmaps, projects and specific projects to implement the plan in the future. Long An is committed to creating favorable conditions for the enterprises and economic sectors to understand and invest in the province. 
Source: Long An Economic Zone Authority (LAEZA) | 08/10/2017 5:00 SA | Đã ban hành | | Navigation lines of investment incentives | Navigation lines of investment incentives | Legal basis | - Pursuant to the Investment Law in 2014;
- Pursuant to Decree No. 118/2015 / ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of some articles of the Law on Investment.
The list of lines of investment incentives 2.1 Lines of special investment incentives 2.1.1 High-tech, information technology, industrial support - High-tech Applications on the list of high-tech investment and development priorities as decided by the Prime Minister.
- Production on the list of high-tech products are encouraged to develop as decided by the Prime Minister.
- Production of industrial products supported by decisions of the Prime Minister.
- High-tech incubation, incubation of high-tech enterprises; venture capital for high-tech development; applications, research and development of high technology as stipulated by the law on high technology; production of biotechnology products.
- Production of software, content information product number, key information technology product, software services, service troubleshooting information security, information security protection as prescribed the law on information technology.
- Production of renewable energy, clean energy, energy from waste incineration.
- Production of composite materials, construction materials, light, rare materials.
2.1.2 Agriculture - Planting, caring, nurturing, protection and development of forests.
- Growing, processing and storage of agricultural, forestry and fisheries.
- Production, personnel and plant breeding, livestock breeding, forestry seedlings, fingerlings.
- Manufacturing, mining and refining of salt.
- Fishing offshore applications combined methods advanced fishing gear; fisheries logistics services; shipbuilding base construction and shipbuilding individual fish.
- Sea rescue services.
2.1.3 To protect the environment, build infrastructure - Gathering, processing, recycling and reuse of waste concentration.
- Develop business infrastructure Industrial parks, export processing zones, high-tech zones, functional areas in economic zones.
- Investment in development of water plants, power plants, water supply and drainage systems; bridges, roads and railways; airports, seaports, river ports; airports, railway stations and infrastructure projects especially important due to the Prime Minister for decision.
- Development of public passenger transport in urban areas.
- Investment in the construction and management business in rural markets.
2.1.4 Cultural, social, sports, health - Construction of social housing, resettlement housing.
- Business investment facility hygiene and disease prevention.
- Scientific research on pharmacy technology, biotechnology to produce new drugs.
- Production of medicinal materials and medicines essential, essential drugs, drug prevention and social diseases, vaccines, biological medical products, Herbal medicines, traditional medicines; expiring drug patents or proprietary concerned; application of advanced technologies, biotechnology for the production of medicaments for the international GMP; packaging manufacturer directly exposed to the drug.
- Investment in production facilities methadone.
- Investment and trading center for training, coaching and high performance sports training centers, sports training for people with disabilities; construction of sports facilities, training facilities and competition organizations meet the requirements of international tournaments; training facility, fitness competitions, professional sports.
- Business investment geriatric centers, psychiatric, treatment of patients exposed to Agent Orange; care centers, elderly, the disabled, orphans, street children and helpless.
- Investment and trading center for Treatment - Education - Social Labor; drug rehabilitation facility, smoking cessation; treatment facilities for HIV / AIDS.
- Business investment national museum, the national culture; choir, dance, folk music; theaters, studios, film production facilities, film printing; Exhibitors art - photography; manufacturing, fabrication, repair musical instruments; maintenance and conservation of the museum, the national culture and the arts and culture fields; facility, introduction villages and develop traditional industries.
2.2 Lines of investment incentives 2.2.1Science and technology, electronics, mechanical engineering, materials manufacturing, information technology - Production on the list of key mechanical products as decided by the Prime Minister.
- Investment in research and development (R & D).
- Production of billets from iron ore, high-grade steel, alloys.
- Manufacture of coke, activated carbon.
- Production of energy-saving products.
- Production of petrochemical, pharmaceutical, basic chemicals, plastics - technical rubber.
- Production of products with added value of 30% or more (under the guidance of the Ministry of Planning and Investment).
- Production of automobiles, auto parts, shipbuilding.
- Production of accessories, electronic components, electronic assemblies of components not included in List A of this Annex.
- Manufacture of machine tools, machinery, equipment, parts and machines for production of agriculture, forestry, fisheries, salt production, food processing machines, irrigation equipment are not included in List A of this Annex.
- Production of alternative materials Asbestos materials.
2.2.2 Agriculture - Raising, planting, harvesting and processing medicinal herbs; protection, conservation of genetic resources and rare medicinal species, endemic.
- Production and refining of animal feed, poultry and seafood.
- Scientific Services, cultivation techniques, animal husbandry, fisheries, protect crops and livestock.
- Construction, renovation and upgrading of slaughterhouses; preservation and processing of poultry, livestock and industrial concentration.
- Construction and development of material areas to focus on serving the processing industry.
- Seafood harvesting.
2.2.3 To protect the environment, build infrastructure - Construction and development of industrial infrastructure.
- Construction of apartments for workers in Industrial parks, export processing zones, high-tech zones and economic zones; construction of student dormitories and building houses for social policy beneficiaries; the construction of functional urban areas (including kindergartens, schools, hospitals) to serve workers.
- Dealing with the oil spill, troubleshoot mountain landslides, erosion dikes, river, sea, dams, reservoirs and other environmental issues; apply technology to reduce emissions of greenhouse gases, destroying the ozone layer.
- Business Investment Expo Center goods, logistics centers, warehouses, supermarkets, trade centers.
2.2.4 Education, culture, society, sports, health - Business investment in infrastructure of educational institutions and training; investment in the development of educational institutions, non-public education at all levels: preschool education, general education, vocational education.
- Production of medical equipment, construction pharmaceutical storage facilities, storage for medicaments for the prevention of natural disasters, catastrophes, dangerous diseases.
- Production of raw materials for medicine and plant protection products, pesticides; prevention and treatment for animals and aquaculture.
- Investment biological testing facility, assess the bioavailability of the drug; pharmaceutical establishments standards of good practice in the production, storage, testing, clinical trial drugs.
- Invest in research to prove the scientific basis of medicine, traditional medicine and testing standards development prescriptions medicine, traditional medicine.
- Business investment fitness, sport, home exercise, fitness club, sports, stadium, swimming pool; production facilities, manufacturing and repair of equipment, facilities and sports training.
- Business investment public libraries, cinemas.
- Investments to build the cemetery, cremation service establishments, crematory.
2.2.5 Other lines of business - The operation of people's credit funds and financial institutions
- Source: http://dpi.longan.gov.vn
| 23/01/2017 11:00 SA | Đã ban hành | | Land Incentives | Land Incentives | Land Incentives | | 1 | Legal Basis | -Pursuant to Land Law in 2013; - Pursuant to Decree No. 46/2014 / ND receiver-CP on land rent, water surface rent. | | 2 | Exemption from land rent and water surface rent for the whole period of the lease in the following cases: | a) Investment projects in the fields of special investment incentives invested in economic areas – particularly difficul in social-economic. b) Using land Projects for construction of housing for workers in industrial zone under projects approved by competent authorities, the investors can not count the cost of rent on the rental price. c) Land use construction project for student dormitory with money from state budget, units assigned to manage the use of students are not counted cost of rent to the rental price. d) Agricultural land for ethnic minorities; implementing protective forests and planting encroaching land. đ) Land for construction career public service organizations; Land for construction of scientific research of the scientific enterprise and technology if they meet the relevant conditions (if any) include: Land for construction of laboratories, land for construction technology incubators and business incubators, science and technology, building land empirical basis, land for construction of pilot production. e) Land for local construction, aviation services construction except for land local constructon, construction for works in service of aviation business services. g) Agricultural cooperatives use ground-based construction cooperative, drying, storage; building service facilities directly serving agricultural production, forestry, aquaculture and salt. h) Land for building maintenance stations, repair, parking (including ticketing area, the executive management, public service) activities serve the public passenger transport as prescribed by law law on road transport. i) Land for construction of water supply facilities including mining works, water treatment, pipeline and construction on the water supply pipe network construction and management support, operation of water supply systems (administrative buildings, managers, executives, factory, warehouse supplies and equipment). k) Land for the construction of infrastructure for common use in industrial zones, industrial clusters and export processing zones planned to be approved by the competent authority provided for in Paragraph 2 of Article 149 in Land Law. | | 3 | Exemption from land rent and water surface rent after time of exemption from land rent and water surface rent of basic construction time stipulated in paragraph 2 of this article, as follows: | a) Three (3) years for projects on the list of incentive sector investment; to new business production facilities of economic organizations implementing as planned relocation, relocation due to environmental pollution. b) Seven (7) years for investment project in economic- socio difficulties areas c) Eleven (11) years for investment projects in areas with economic conditions - especially social difficulties; investment projects on the list of areas of special investment incentives; projects on the list of investment incentive sectors are investing in areas with difficult socio - economic difficulties. d) Fifteen (15) years for projects on the list of investment incentive sectors are invested in areas with economic conditions - especially social difficulties; projects on the list of areas of special investment incentives invested in areas with difficult socio - economic difficulties. The list of investment incentives sectors, special investment incentives areas, areas with difficult socio - economic difficulties, particularly economic- social condition difficulties comply with regulations investment law. List of areas with preferential land rent applies only to areas with specific administrative boundaries. - The land rent exemption in economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech zones. - The land rent exemption for projects using land for construction of public works for business purposes (socialization) in the fields of education, vocational training, health, culture, sports, environment implementation as regulated by the Government on policies to encourage socialization for activities in the fields of education, vocational training, health, culture, sports, environment. - The land rent exemption for investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas. | | 4 | Reduction of land rent or water surface in the following cases: | a) Cooperative leasing Land for use as a production and business premises are allowed to reduce 50% of land rent. b) Leasing land or water surface for the purposes of agriculture, forestry, aquaculture or salt affected by natural disasters, fires because damage below 40% of the rent will be reduced according to the rent; the loss is 40% or more will be free of rent for the year of loss. c) Leasing land or water for use in production and business purposes but not for agricultural production, forestry, aquaculture or salt or not the cases provided in paragraph 2 of this article in case of disaster, fires, majeure, reducing 50% of land rents and water surface when stop doing business - The reduction of land rents in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech zones. - The reduction of land rent for the investment projects in agriculture and rural areas shall comply with the provisions of the Government on investment incentives in agriculture and rural areas. |
Source: http://en.investinlongan.vn | 08/10/2017 5:00 SA | Đã ban hành | | Land incentives | Land incentives | I. Legal Basis | Pursuant to the Land Law in 2013; - Pursuant to Decree No. 46/2014 / ND-CP on collection of land rents and water surface rents.
II.Content 1. Exemption from land rent and water surface rent for the whole period of the lease in the following cases: a)Investment projects in the fields of special investment incentives invested in economic areas - especially social difficulties. b)Projects using land for construction of housing for workers in Industrial parks under projects approved by competent authorities, the investors do not count the cost of rent on the rental price. c)Land use project build student dormitories with money from the state budget, units assigned to manage the use of students are not counted in the cost of rent on the rental price. d) Agricultural land for ethnic minorities; implementation of the project land to plant protective forests and plantations encroaching. đ)Land construction career public service organizations; Land for construction of scientific research of the scientific enterprise and technology if they meet the relevant conditions (if any) include: Land for construction of laboratories, land for construction technology incubators and business incubators, science and technology, building land empirical basis, land for construction of pilot production. e) Land for construction of works provides aviation services other than land for construction of works in service of business aviation services. g) The cooperative agricultural use as ground-based construction cooperative, drying, storage; building service facilities directly serving agricultural production, forestry, aquaculture and salt. h)Land to build the station maintenance, repairs, parking (including ticketing area, the management and administration, public service areas) serving for the operation of public passenger transport as prescribed the law on road transport. i)Land for construction of water supply projects including mining works, water treatment, pipeline and construction on the water supply pipe network and works to support the management and operation of water supply systems (home administrative, management, administration, factories, warehouses of supplies and equipment). k)Land for construction of infrastructure for common use in Industrial parks, Industrial parks and export processing zones planned to be approved by the competent authority provided for in Clause 2 of Article 149 of the Land Law. 2. Exemption from land rent and water surface rent exemption period after land rent and water surface rent of construction time as stipulated in Clause 2 of this article, as follows: a) Three (3) years for projects on the list of sectors in which investment incentives; production facilities for the new business of economic organizations implement planned relocation, relocation due to environmental pollution. b) Seven (7) years for investment projects in areas with difficult socio - economic difficulties. c) Eleven (11) years for investment projects in areas with economic conditions - especially social difficulties; investment projects on the list of areas of special investment incentives; projects on the list of investment incentive sectors are investing in areas with difficult socio - economic difficulties. d) Fifteen (15) years for projects on the list of investment incentive sectors are investing in areas with economic conditions - especially social difficulties; projects on the list of areas of special investment incentives invested in areas with difficult socio - economic difficulties. The list of sectors of investment incentives, areas of special investment incentives, areas with difficult socio - economic difficulties in areas with economic conditions - particularly difficult social comply with regulations investment law. List of regions preferential land rent applies only to areas with specific administrative boundaries.
- The exemption from land rent in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech parks.
- The exemption of land rent for the land use project for construction of public works for business purposes (socialization) in the fields of education, vocational training, health, culture, sports, environment, real comply with the provisions of the Government on policies to encourage socialization of activities in the fields of education, vocational training, health, culture, sports, environment.
- The land rent exemption for investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas.
Reduction of land rent and water surface rent in the following cases: a) Cooperative Land leased for use as a production and business premises 50% reduction of land rent. b) Lease of land and water surface rent for use for the purposes of agriculture, forestry, aquaculture or salt affected by natural disasters, fires cause damage below 40% of the rent to be reduced relative rotten; the loss is 40% or more will be free of rent for the year of loss. c) Lease land and surface water for use in production and business purposes and not for agricultural production, forestry, aquaculture or salt or not the cases provided for in Clause 2 of this Article when natural disasters, fires, accidents majeure, the 50% reduction of land rents and water surface in time to stop the production and business. - The reduction of land rents in the economic zones, high-tech zone comply with the provisions of the Government or the Prime Minister on investment incentives for economic zones, hi-tech parks.
- The reduction of land rent for the investment projects in agriculture and rural areas comply with the provisions of the Government on investment incentives in agriculture and rural areas.
- Source: http://dpi.longan.gov.vn
| 23/01/2017 5:00 SA | Đã ban hành | | Investment in Industrial zones established under decisions of the Prime Minister | Investment in Industrial zones established under decisions of the Prime Minister | 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
| 20/08/2014 6:00 CH | Đã ban hành | | Investment outside industrial zones established under decisions of the Prime Minister | Investment outside industrial zones established under decisions of the Prime Minister | 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
| 20/08/2014 6:00 CH | Đã ban hành | | List of investment incentive sectors | List of investment incentive sectors | A. LIST OF DOMAINS ENTITLED TO SPECIAL INVESTMENT PREFERENCES I. Manufacture of new materials and production of new energy; manufacture of high-tech products; bio-technologies; information technology; mechanical manufacturing.
| 1. Manufacture of composite materials, light construction materials, precious and rare materials. 2. Manufacture of high-quality steel, alloys, special metal, porous iron and steel billet. 3. Investment in the construction of establishments using solar energy, wind energy, biogas, geothermic and tidal energy. 4.
Production of medical equipment for analytical and extractive
technology in the medical sector; orthopaedic equipment, specialized
vehicles and equipment for the disabled. 5.
Application of advanced technology, bio-technology for production of
medicines for human use up to international GMP standard; production of
antibiotic materials. 6. Production of computers, telecommunication and communication and Internet equipment and key information technology products. 7.
Production of semi-conductors and hi-tech electronic components;
production of software products, items of digital information; provision
of services on software, research into information technology and
training of human resources for information technology. 8.
Investment in the production and manufacture of precision mechanical
engineering equipment; equipment and machines for examination and
control of industrial manufacturing safety; industrial robots. II.
Breeding, rearing, growing and processing agricultural, forestry and
aquaculture products; production of salt; production of artificial
strains, creation of new plant and animal varieties 9. Afforestation, tending of forests. 10. Breeding, rearing and growing agricultural, forest and aquaculture products on uncultivated land, unexploited waters. 11. Fishery in offshore sea waters. 12. Production of artificial strains, new plant varieties and livestock breeds of high economic value. 13. Production, mining and refining of salt. III.
Use of high technology and advanced techniques; protection of the
ecological environment; research, development and nursery of
high-technology 14. Application of high technology or new technology which has not yet been used in Vietnam; application of bio-technology. 15.
Treatment of pollution and protection of environment; production of
equipment for pollution treatment and equipment for observation and
analysis of the environment. 16. Collection and treatment of wastewater, gas emission and solid waste; recycling or reuse of waste. 17. Research, development and nursery of high technology. IV. Labor intensive industries 18. Projects employing 5,000 or more employees on a regular basis. V. Construction and development of infrastructure facilities and important industrial projects 19.
Investment in the construction and commercial operation of
infrastructures of industrial parks, export processing zones, hi-tech
parks and economic zones or important projects falling within the
deciding competence of the Prime Minister. VI. Professional development of education, physical training, health, sports 20. Investment in the construction of facilities for treatment of tobacco or drug addiction. 21. Investment in the establishment of facilities for epidemic prevention and control. 22. Investment in the establishment of geriatric centers or centers for relief and care of the disabled and orphans. 23.
Investment in the construction of centers of training for
high-achievement sports, sport training for the disabled; the
construction of sport facilities with training and competition equipment
satisfying requirements for organization of international tournaments. VII. Other manufacturing and service sectors 24. Investment in research and development (R & D) accounting for 25% or more of the revenue. 25. Salvage operations at sea. 26.
Investment in the construction of apartment buildings for workers
working in industrial parks, export processing zones, hi-tech parks and
economic zones; investment in the construction of dormitories for
students and of residential houses for social policy beneficiaries. B. LIST OF DOMAINS ENTITLED TO INVESTMENT PREFERENCES: I. Manufacture
of new materials and production of new energy; manufacture of high-tech
products; bio-technologies; information technology; mechanical
manufacturing 1.
Production of soundproof, electricity insulated or high heat-insulated
materials; synthetic materials used as a substitute for wood; fire-proof
materials; construction plastics; glass fiber; special-use cement. 2. Production of non-ferrous metals and refining of cast iron. 3. Production of molds and prototypes for metal and non-metal products. 4. Investment in the construction of new power plants, in power distribution and transmission. 5.
Production of medical supplies and equipment, construction of
warehouses for preservation of pharmaceutical products, reserves of
medicines for human use in case of natural disasters and dangerous
epidemics. 6. Production of equipment used for testing toxic substances in foodstuffs. 7. Development of the petrochemical industry. 8. Production of coke and active coal. 9.
Production of plant protection drugs, pesticides, preventive and
curative drugs for animals and aquatic creatures; veterinary drugs. 10.
Materials for production of medicines or medicines for prevention or
treatment of social diseases; vaccines; biological products; medicines
produced from pharmaceutical materials; eastern medicines. 11.
Investment in the construction of facilities for biological experiment,
assessment of the availability of medicines; pharmaceutical
establishments satisfying GMP standards in producing, preserving,
testing, and carrying out clinical tests of medicines, planting, rearing
or harvesting and processing of pharmaceutical materials. 12.
Development of sources of pharmaceutical materials and production of
medicines from pharmaceutical materials; projects for research or
substantiation of scientific grounds for prescriptions for eastern
medicines and formulation of standards for testing of prescriptions for
eastern medicines; survey and statistics of types of pharmaceutical
materials used for production of medicines; collection, inheritance and
application of prescriptions for eastern medicines, finding,
exploitation and use of new pharmaceutical materials. 13. Production of electronic appliances. 14.
Production of machines, equipment and detail assemblies for the
following sectors: oil and gas exploitation, mining, energy and cement;
production of large-sized lifting equipment; production of machine tools
for metal processing and metallurgy equipment. 15. Investment in the manufacture of high and medium voltage electric devices or generators of large capacity. 16.
Investment in the production of diesel engines; investment in the
repair or building of ships; equipment and spare parts for
transportation ships and fishing ships; production of dynamic and
hydraulic machinery and spare parts and compressing machines. 17.
Production of equipment, vehicles and machinery for construction;
technical equipment for the transportation sector; locomotives and
carriages. 18.
Investment in the manufacture of machine tools, machinery, equipment
and components for agricultural and forest production; machinery for
food processing; irrigation equipment. 19. Investment in the production of equipment, machinery for textiles, garments and leather industries. II. Breeding,
rearing, growing and processing agricultural, forestry and aquaculture
products; production of salt; production of artificial strains, creation
of new plant and animal varieties 20. Growing of plants for pharmaceutical purposes. 21.
Investment in post-harvest preservation of agricultural products,
preservation of agricultural and aquaculture products and foodstuffs. 22. Production of bottled or canned fruit juices. 23. Production and refining of feed for cattle, poultry and aquatic resources. 24. Technical services for planting industrial and forest trees, husbandry, aquaculture, protection of plants and livestock. 25. Production, multiplication or crossbreeding for new plant varieties or livestock breeds. III. Use
of high technology and advanced techniques; protection of the
ecological environment; research, development and nursery of
high-technology 26. Manufacture of equipment for responding to and dealing with oil spills. 27. Manufacture of equipment for waste treatment. 28.
Investment in the construction of technical facilities and works:
laboratories and experimental stations to apply new technology to
production; investment in the establishment of research institutes. IV. Labor intensive industries 29. Projects regularly employing between 500 and 5,000 employees. V. Construction and development of infrastructure facilities 30. Construction of infrastructures serving production and business of cooperatives and life of communities in rural areas. 31.
Investment in and commercial operation of infrastructures and
investment in the production in industrial complexes, industrial spots,
complexes of rural trade villages. 32.
Construction of water plants and water supply systems for civil and
industrial use; investment in the construction of water drainage systems. 33.
Construction and upgrading of bridges, roads, terminals, airports,
seaports, railway stations, bus stations and parking lots; establishment
of new railway routes. 34.
Construction of technical infrastructures of concentrated population
areas in the geographical areas in Appendix II to this Decree. VI. Professional development of education, training, health, sports, physical education and Vietnamese culture 35.
Investment in the construction of infrastructures for education and
training establishments; investment in the construction of
people-founded and private schools and education and training
establishments at the levels of pre-school education; general education,
vocational high-school education and tertiary education. 36. Establishment of people-founded and private hospitals. 37.
Construction: physical training or sport centers, training facilities
and physical training and sports clubs; establishments for production,
manufacture and repair of equipment, supplies and equipment for physical
training and sports. 38.
Establishment of national cultural houses; national dance, music and
song troupes; theaters, film studios, cinemas; establishments for
production, manufacture and repair of national musical instruments;
maintenance and preservation of museums, national cultural houses and
culture and arts schools. 39.
Investment in the construction of national tourist sites, ecological
tourist sites and cultural parks for sports, entertainment and
recreation activities. VII. Development of traditional crafts and industries 40.
Building up and development of traditional trades and occupations for
production of fine-art and handicraft goods, processing of agricultural
products and foodstuffs and cultural products. VIII. Other manufacturing and service sectors 41.
Provision of Internet connection, access and application services and
points for accessing public telephones in areas in Appendix II to this
Decree. 42.
Development of mass transit including: transportation by ships,
aircraft; railway transportation; road transportation of passengers by
cars with 24 seats or more; transportation of passengers by modern and
high-speed vehicles by inland waterway; container transportation. 43. Investment in the relocation of production establishments to non-urban areas. 44. Investment in the construction of class-I marketplaces and exhibition centers. 45. Production of children’s toys. 46. Activities in mobilizing capital and lending capital of people’s credit funds. 47. Legal consultancy, services of consultancy on intellectual property and technology transfer. 48. Production of various types of materials for production of pesticides. 49. Production of base chemicals, purified chemicals, special-use chemicals and dyes. 50. Production of materials for production of detergents and additives for the chemical industry. 51. Production of paper, cartons, artificial planks from domestic agricultural and forest materials; production of pulp. 52. Weaving and fashioning of textile products; production of silk and fibers of all types; tanning and processing of leather. 53. Investment projects on production activities in industrial parks established under decisions of the Prime Minister.
| 20/08/2014 6:00 CH | Đã ban hành | | Business promotion policy investing in agriculture, rural areas | Business promotion policy investing in agriculture, rural areas | I. Legal Basis | Pursuant to Decree No. 210/2013 / ND-CP on policies to encourage enterprises to invest in agriculture and rural areas. II.Content Exemption and reduction of land use: 1. An investor with an agricultural project special investment incentives if the land allocated by the State shall be exempt from land use fees for such investment projects. 2. An investor with an agricultural project investment incentives if the land allocated by the State shall be reduced to 70% of land use fees to the state budget for investment projects there. 3. An investor with an agricultural project to encourage investment if allocation of land by the State shall be reduced to 50% of land use fees to the state budget for investment projects there. Exemption and reduction of land rent and water surface rent State: 1. An investor with an agricultural project investment incentives, agricultural projects encouraged investors to lease land or water surface of the State shall be applied for the lowest price of the corresponding type of soil in land price by people's Committees of provinces and cities directly under the Central Government. 2. An investor with an agricultural project special investment incentives are exempt from land rent and water surface rent from the date of completed projects into operation. 3. An investor with an agricultural project investment incentives are exempt from land rent and water surface rent for 15 years from the date of completed projects into operation. 4. An investor with an agricultural project to encourage investment are exempt from land rent and water surface rent for 11 years from the date of completed projects into operation. 5. An investor with an agricultural project special investment incentives, preferential agricultural project investment, agriculture projects to encourage investment in land rent exemption for land for housing construction workers, the growth of trees and land for public welfare. Support lease land or water surface by households and individuals: 1. An investor with an agricultural project special investment incentives if lease land or water surface by households and individuals to implement investment projects that are being supported by the State 20% rent, water surface lease as prescribed in Clause 1, Article 6 of Decree No. 210/2013 / ND-CP for the first 5 years after completion of construction. 2. Encourage investors special agricultural project investment incentives, preferential agricultural project investment, agricultural projects to encourage investment in land accumulation material forming the household form Home, personal capital contribution with land use rights for the project of the State in cases other than land acquisition. Exemption and reduction of land use conversion of land use purposes: 1. An investor with an agricultural project special investment incentives in the planning of state bodies competent for approval are exempt from land use fees when changing land use purposes to implement the project under stipulated in Decree No. 210/2013 / ND-CP. 2. An investor with an agricultural project investment incentives in the planning of the state agency authorized to approve a 50% reduction of land use fees when changing land use purposes to implement the project in accordance with Decree No. Source: http://dpi.longan.gov.vn | 23/01/2017 8:00 SA | Đã ban hành | | Corporate income tax incentives | Corporate income tax incentives | I. Legal Basis | Pursuant to the Law on Corporate Income Tax dated June 3, 2008 and the Law amending and supplementing some articles of the Law on Corporate Income Tax dated June 19, 2013; - Pursuant to the Law amending and supplementing some articles of the Law on tax dated November 26, 2014;
- Pursuant to Decree No. 12/2015 / ND-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing some articles of the Law on tax and amending and supplementing some articles of the Decree on taxes;
- Pursuant to Circular No. 96/2015 / TT-BTC guiding the corporate income tax in Decree No. 12/2015 / ND-CP of the Government dated 12/02/2015 detailing the implementation of the Law on Amendments and supplementing some articles of the Law on taxes and amendments to some articles of the Decree on tax and amending and supplementing some articles of Circular No. 78/2014 / TT-BTC dated 18/6 / 2014, Circular No. 119/2014 / TT-BTC dated 25/08/2014 of Circular No. 151/2014 / TT-BTC dated 10/10/2014 of the Ministry of Finance.
II.Content LONG AN (according to the list of regions preferential Corporate Income Tax issued with Decree No. 218/2013 / ND-CP dated December 26, 2013 of the Government) - Areas with difficult social and economic conditions: Kien Tuong town; Duc Hue, Moc Hoa, Tan Thanh, Duc Hoa, Vinh Hung, Tan Hung.
1. Preferential tax rates The preferential rate of 10% for a period of fifteen years (15 years) applies to: a) Income from implementation of enterprise projects new investments in: a region with economic conditions - particularly difficult social provisions in the Annex issued with Decree No. 218/2013 / ND-CP economic zones, high-tech parks including the information technology area focus was established by decision of the Prime Minister. b)The income of the business from the implementation of new investment projects in the following fields: scientific research and technological development; high-tech applications in the list of high-tech investment and development priorities in accordance with the Law on High Technology; High-technology incubators, business incubators, high-tech; venture capital for high-tech development in the list of high-tech development priorities in accordance with the law on high technology; construction investment - business incubators high technology business incubators tech; investment in the development of water plants, power plants, water supply and drainage systems; bridges, roads and railways; airports, seaports, river ports; airports, railway stations and infrastructure projects especially important due to the Prime Minister for decision; manufacturing software products; producing composite materials, construction materials, light, rare materials; producing renewable energy, clean energy, energy from waste disposal; biotechnology development. c)Income from implementation of business projects in the fields of new environmental protection, including equipment manufacturing environmental pollution treatment, monitoring equipment and environmental analysis; pollution treatment and environmental protection; collection and treatment of waste water, waste gas and solid waste; recycling and reuse of wastes. d) High-tech enterprises, agricultural enterprises high-tech applications in accordance with the Law on high technology. đ)Income from implementation of business projects of new investment in the manufacturing sector (excluding projects produced goods subject to excise tax, mining projects) meets one of two criteria: - The project has an investment capital registered for the first time a minimum of 6 (six) trillion dongs, disburse no more than 3 years from the time of initial investment permitted under the investment law and A total minimum turnover of 10 (ten) trillion dongs /year at the latest after 3 years from the year the revenue from investment projects (4th slowest year since revenues have now reached total sales minimum fee of 10 (ten) trillion dongs /year).
- The project has an investment capital registered for the first time a minimum of 6 (six) trillion, disburse no more than 3 years from the time of initial investment permitted under the investment law and frequent use of over 3,000 employees at the latest after 3 years from the year the revenue from investment projects (4th slowest year since business revenue to achieve conditions of use regularly average number of employees 3,000 per year on labor).
e)Income from implementation of business projects in the manufacturing sector, excluding commodity production projects excise tax and mining projects, capitalized at a minimum investment of 12 (twelve) trillion, use of technology must be evaluated in accordance with the Law on high technology, science and technology law, shall disburse the total registered capital not exceeding 5 years from the date are permitted to invest in accordance with the law on investment. g) Income from implementation of enterprise projects new investment product manufacturer on the list of products supporting industry development priorities to meet one of the following criteria: - Industrial products supporting high technology as stipulated by the Law on high technology;
- Industrial products supporting product manufacturing industries: textile - apparel; Leather - Footwear; electronics and information technology; automotive production and assembly; mechanical engineering that these products as of 01 May 01, 2015 which cannot be manufactured or produced but must meet the technical standards of the European Union (EU) or equivalent.
The preferential rate of 10% during the operation applies to: a) Income from the operation of the business socializing in the field of education - education, vocational training, health, culture, sports and the environment, judicial assessment (hereinafter referred to as the field socialize). b) 15% tax rate on corporate income from farming, livestock production and processing in the field of agriculture and fisheries in regions other than areas with socio-economic conditions or areas with difficult conditions special socio-economic difficulties." c) The income of the publishing activities of the Publisher under the provisions of the Law on Publication. d) Income from print activities (including advertising in print) of the press agency under the provisions of the Press Law. e) The income of the business from implementing investment projects - social housing business to sell, lease or lease-purchase for the objects defined in Article 53 of the Housing Law. f) Income from business: planting, care and protection; income from crops, livestock, aquaculture, agro-processing, fisheries in areas of socio-economic difficulties; Forestry farming conditions in areas with difficult socio-economic; Production, human and plant breeding animals; Manufacturing, mining and production of refined salt unless specified in Clause 1, Article 4 of Decree No. 218/2013 / ND-CP; Investment preservation of agricultural products after harvesting, preservation of agricultural, fisheries and food, including direct investment to preserve investment for rental or storage of agricultural products, fisheries and food. " g) The income of the cooperative activities in the field of agriculture, forestry, fisheries and salt not in the economic - social problems and economic areas - especially social difficulties. The preferential rate of 20% in ten years (10 years) applies to: a) The income of the enterprise from the project implementation of new investment in a region with economic conditions - social difficulties specified in Annex issued with Decree No. 218/2013 / ND-CP . b) The income of the business from the implementation of new investment projects: the production of high quality steel; producing energy-saving products; manufacturing machinery and equipment for production of agriculture, forestry, fishery and salt; irrigation equipment manufacturing; production and refining of animal feed, poultry and seafood; development of traditional industries (including construction and development of traditional industries in producing handicrafts, processed agricultural products and foodstuffs, cultural products). Enterprises to implement new investment projects in the field of geographical tax incentives provided for in this Clause from January 01, 2016 the tax rate of 17%. The preferential rate of 20% during operation (from 01/01/2016 to apply the tax rate of 17%) to be applied to people's credit funds, banks and cooperative financial Organizations microfinance. . For the People's Credit Fund, cooperative banks and micro finance institutions established in areas with new economic conditions - particularly difficult social provisions in Annex issued with Decree No. 218/2013 / ND-CP of the Government after the expiration of the tax rate of 10% specified in Clause 1 of this Article, to apply the tax rate of 20%; from 01/01/2016 to apply the tax rate of 17%. 2. Incentives for tax holidays and tax reduction Tax exemption for four years, 50% of the tax payable in the next nine years to: a) Income from implementation of business projects prescribed in Clause 1 of Article 19 of Circular No. 78/2014 / TT-BTC (as amended and supplemented in Clause 1, Article 11 of Circular No. 96/2015 / TT-BTC) ". b) The income of the business from the implementation of new investment projects in the field of social mobilization carried out in areas with difficult socio - economic difficulties or exceptional difficulties specified in the Annex attached to Decree No. 218/2013 / ND-CP. 2.2 Tax exemption for four years, 50% of the tax payable in the next five years for the income of the business from the implementation of new investment projects in the field of social mobilization carried out in areas not in the list of areas economic conditions - social difficult or extremely difficult specified in Annex issued with Decree No. 218/2013 / ND-CP of the Government. 2.3 Tax exemption for two years and 50% of the tax payable in the next four years on income from investment projects implemented new provisions in Clause 4 of Article 19 of Circular No. 96/2015 / TT-BTC and income of the business from the implementation of new investment projects in Industrial parks (except industrial park located in the urban districts of special grade, grade I under the central and industrial park located in desk municipalities provincially type I). 3. The case of other tax breaks - Business activity in the manufacturing sector, construction, transport use from 10 to 100 women workers, including women workers of more than 50% of the 150 employees a regular or frequent use over 100 female workers that some female workers accounted for over 30% of their regular employees of the Corporate Income Tax reduction corresponding payable now with the amount actually spent more for female workers under the guidance of Item clause 2.9 Clause 2 of Article 6 of Circular No. 96/2015 / TT-BTC if separately accounted.
- Business Employers are ethnic minorities are reduced Corporate Income Tax payable corresponds to the amount actually spent more workers from ethnic minorities guidance at Item b, Point 2.9, Clause 2, Article 6 Circular No. 96/2015 / TT-BTC if separately accounted.
- Enterprises to implement technology transfer under the priority areas transferred to organizations and individuals in areas with difficult socio - economic difficulties 50% reduction of corporate income tax payable on the income from technology transfer.
- Source: http://dpi.longan.gov.vn
| 23/01/2017 4:00 SA | Đã ban hành | | Long Hau Industrial Park | Long Hau Industrial Park | Hamlet 3, Long Hau Commune, Can Giuoc District, Long An Province (the border area between Hiep Phuoc – Nha Be – Ho Chi Minh City) | Location
Hamlet
3, Long Hau Commune, Can Giuoc District, Long An Province (the border
area between Hiep Phuoc – Nha Be – Ho Chi Minh City) Tel: (08) 3781 8929 Fax: (08) 3781 8940 Website: www.longhau.com.vn
- Area: 141.85 ha.
Area of land lease: 90.70 ha. Project scale: Total site area 324ha Industrial land: Phase 1: 141ha Phase 2: 145ha Residential land: 37ha (Included: Villas, Town-house, apartment, facilities for 8,500 residents) Dormitory for workers and officers: 5.3ha (for 7,200 residents)
- Infrastructure: - Traffic: + Connecting roads with Long Hau - Hiep Phuoc + 11 km away from Nguyen Van Linh Boulevard (district 7-HCM city) and 15 km away from the center of district 1 (HCM City). + Waterway: Saigon-Nha Be-Soai Rap- empty to The East Sea. - Electricity supply: use the national grid. - Water
supply: complete water supply system with clean water source from Long
Hau water supply scheme, 3 km away from industrial zone. - Communications: Modern communications system with telephone, ADSL, DDN data transmission, specific canals services, ... - Waste water treatment: The centralized waste water treatment system of industrial zone with capacity of 5.400 m3/ day. - Industries with investment attraction:
- Food processing industries: fruits and vegetables processing, products processing from milk, cattle and poutry,.... - Plastic
industry, household aluminum, industrial items manufacturing, textile,
garment, leather, imitation leather, manufacturing paper, cover,
packing, toy, - Mechanical
industries: equipment and machinery manufacturing for agricultural
production and devices, small parts, spare parts; assembling
special-purpose machines, agricultural and fishing mechanics, motorbike. - Electronic industries: assembling and manufacturing electronic products. - Building materials industries: all kinds of civil and industrial building materials, and traffic. Why us? Strategical location – Save cost Road system: 3km from Sai Gon Premier Container Terminal (SPCT) and Sai Gon – Hiep Phuoc Port. 12km from Phu My Hung and 19km from Ho Chi Minh City downtown. National roads system: Sai Gon – Trung Luong and Sai Gon – Long Thanh – Dau Giay highway. Waterway system: forwarding to East Sea by the Soai Rap River system via Kinh River. Completed infrastructure, quickly administrative procedures – Save time Completed infrastructure with power supply, water supplying system, waste water treatment system and telecommunication system. Supporting investors to complete the legal procedure and receive the certificate of land – using right promptly. Environment agent – Sustainable development Beautiful and environment friendly landscaping. ISO 14001:2004 certificated by TUV. LHC
education encouraging fund: support equipments and scholarship for the
poor and good results pupils by “Partners to the dream” program. The vocational training program for youth in Can Giuoc – Long An: 1 billion VND. Social activities: help disables, handicapped and poor family.
The activities to develop entrepreneurs and labor community in area. Supportive services Virtual office service: provide comprehensive and professional services through the process of investment procedures such as: Property Reservation Agreement, Administrative
Procedures, Application for Investment certificate, BOD & BOM
registration, company seal, bank account, tax code registration,
import-export plan registration, training and recruiting for investors… Banking service: bank office available in Long Hau Industrial Park. Medical station: first aid, sanitary in food usage… Firefighter team: professional equipment and well trained staffs. Security team: 24/7 Entertainment and recreation services: Ao Sen restaurant Investing statement: (to 11/2009) Phase 1: 44 firms with total invested capital of 2,100 billion VND and 75 millon VND, occupied 90% space. Phase 1: 10 firms with total invested capital 10.000 billion VND, occupied 15% space. The high ranking investors Puma, Lotte-Sea Loigistic, Simone, Swire Cold Storage Vietnam, Quanon, Dyechem Alliance, Agrex Sai Gon, Vinasino … Attractive fields for investment: Logistic, food processing, forwarding, manufacturing industry of FMCG for local and exporting, environment friendly industries …
- Investor:
Long Hau Joint stock company Address:644, Sư Vạn Hạnh, ward 12, district 10, Ho Chi Minh City Telephone:(84-8) 8620158, 8620159. Fax: (84-8) 8634910. Email: lhc@longhau.com.vn Website: www.longhau.com.vn
Developer: Long Hau Corporation Hamlet 3, Long Hau Commune, Can Giuoc District, Long An Province Phone: 84-8-3781 8929 Fax: 84-8-3781 8940 Email: lhc@longhau.com.vn Website: www.longhau.com.vn | 20/08/2014 6:00 CH | Đã hủy ban hành |
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