INVESTMENT INCENTIVES IN VIETNAM (PART 2)

Incentives on Land Rental

Những bảng bên dưới summar được cấp đầu trên Rental land:

Projects

Exemption

In danh sách rãnh ghi encouragement new business development bases

3 yrs

Invest in areas of difficult socio-economic conditions

7 yrs

Invest in areas of special difficult socio-economic conditions; Special print investment encouragement sectors; projects trong danh sách của investment encouragement of investment sectors difficult socio-economic areas

11 yrs

Projects in the list of special investment encouragement rãnh ghi rãnh ghi trong các trường difficult socio-economic conditions or project danh sách các số nguyên đã xác định investing in the areas of special difficult social economic conditions

15 yrs

Sectoral investment incentives

BOT projects

Incentives offered to BOT projects is regulated in the Decree 108 / 2009 / ND-CP dated 27 November 2012 of the Government on investment under BOT / BTO / BT projects and Decree 2009 / 24 / ND-CP dated April 30, 2008 on the amendment of Decree 2011 / 5 / ND-CP.

Encourages Government để thực hiện các việc làm việc tạo, thao tác và quản lý mới cơ sở dữ liệu cơ sở hay để improve, Expand, Modernize, thao tác và quản lý đã có trong các cơ sở dữ liệu này:

i) Roads, road bridges, road tunnels and ferry landings;

ii) Railways, railway bridges and railway tunnels;

iii) Airports, seaports and river ports;

iv) Clean water supply systems; water drainage systems; and wastewater and waste collection and treatment systems;

v) Plants and power transmission lines;

vi) Works in health care, education and training, sport facilities, working offices

vii) Other infrastructure facilities as decided by the Prime Minister.

Hiệu lực đầu đã đưa ra để tiến trình BOT trong các trường trên chứa các following:

i) Reduced Corporate Income Tax (CIT) rates of 10% or 20% relative to the statutory rate of 25%

ii) Tax holiday for 4 năm từ đầu tiên của việc làm việc và một 50% xác định trong chế độ áp dụng cho sau sau năm năm

iii) Exemption from certain import and export duties; and iv) Exemption from paying land use fee

Projects located in economics zones

Corporate Income Tax (CIT)

Loại của việc Corporate Income Tax Remittance Tax
Tax rate Tax holiday
Projects inside Ezs 10% within the first 15 years since the commencement of production 25% afterwards Tax holiday within 04 years since earning profits

50% reduction within 9 years afterwards

none
High-tech projects inside Ezs 10% within maximum of 30 years
Socialized projects inside Ezs 10% applied to the whole duration of a project

Other taxes

Import tax Value Added Tax (VAT) and Excise Tax Personal Income Tax
Raw dữ liệu và các dữ liệu - không phải domestically đã tạo cho việc tạo IPs and EPZs Commodities to form fixed assets for all projects in IPs, EPZs and EZs Goods imported into EPZs, processing enterprises Means of public transportation including bus and electric tramcars in IPs and EPZs Hàng hàng đã được tạo trong cơ sở dữ liệu không phải là tiền thời trong EZs Số trường Experts and employees print EZs
Tax holiday within 5 years Tax holiday for the whole duration of the project VAT 0% VAT 0% Exemption from Excise Tax and VAT VAT Repay 50% reduction

Government supports in IPs, EPZs, and EZs infrastructure development

i) Compensation and site clearance for IP infrastructure development printing selected regions of difficult socio-economic conditions

ii) Providing technical infrastructure "out of the fence" of IPs

iii) Providing technical infrastructure "to the fence" of functional zones of EZs.

iv) Compensation and site clearance for functional quarters of Ezs và Establishment withdrawn by the Government

v) Employees in Ezs shall rent houses (with land use right) inside the EZs

en) One rental fee applied to both foreign and domestic investors

Government được hỗ trợ trong nhà tạo cho IP làm việc

i) Exemption from land rental fees

ii) Enjoy corporate income tax, import tax, and other special investment incentives applied to List of special investment incentive sectors

iii) Preferential or soft loans.

Government supports in waste treatment of construction plant

i) Exemption from land rental fees

ii) Incentives of corporate income tax and export tax applied to special investment incentive sectors

iii) State budget for plant construction water in selected difficult areas of socio-economic conditions

iv) Preferential or soft loans

vi) State budget for construction construction in functional zones of EZs.

Incentives for projects in high - technologies (Law on High technology)

(Danh sách các các cao cao và hi-tech products prioritized for Development Prime Minister's Decision No. 49 / 2010 / QD-TTg dated July 19, 2010)

i) Hi-tech enterprises are called to the highest incentive level under laws on Land, Corporate income tax, Value-added tax, Import duty and export duty;

ii) The State supported building of information, transport, electricity and water infrastructure, executive offices and waste treatment systems in hi-tech parks or hi-tech application agricultural parks.

iii) Provincial-level People's Committees shall be within within the ambit of their powers and tasks, conduct land clearance and create favorable conditions for organization and nhân thành việc làm việc trong hi-tech parks or hi-tech application agricultural parks.

iii) Eligible for fundings by the National Master plan on high technologies Development

iv) Eligible for financial aids by Funds for science and technology Mạng trình phát triển và các khác để cho việc in R&D, human resources training and technology transfers.

Incentives for projects in supporting industries (Prime Minister's decision No. 12 / 2011 / QD-TTg dated February 28, 2012, on the basis of development of a number of supporting industries)

Các công nghiệp

i) Market development support: Advertisement of their projects are posted on the website official of Ministry of Industry and Trade free of charge; hỗ trợ financial is offered for trade and investment promotional expenses; được hỗ trợ được cung cấp cho chúng đã kết nối trong giá trị và dịch vụ chuỗi.

ii) Infrastructure support: They are prioritized in terms of allocation land; hourave access to infrastructures, public and other services in industrial clusters and industrial zones; và lấy hỗ trợ trong việc làm việc làm việc và training; They should enjoy incentives for land for production for SMEs (print Follow with Decree 56 / 2009 / ND-CP) and incentives on land under the laws on high technology.

iii) Science & Technology and labor training support: They are considered for Getting financial aid for part of the expenses transfer technology, purchasing design copyright, softwares, hiring foreign experts, and human resources training

iv) Financial support: They are considered for obtaining part of the State's credit for investment development; called to tax incentives in SET with provisions of the Law on High Technology.

v) Supporting industries development: Projects with products on the List of Industry được hỗ trợ của thiết bị với development priority sẽ được đưa ra relevant incentives and support. Đầu tư nên tạo chương trình này ứng dụng của tùy chọn trong thời gian hiện thời và chế độ, trong các chúng cần thiết cho tùy chọn các incentives, đó submit để ứng dụng Board của các cơ sở dữ liệu hỗ trợ cho appraisal và xác thực để cập nhật đến phiên bản chính quy cho đồng thời của tiến trình để xác thực vàapproval

Incentives for enterprises in agriculture and rural areas
(Decree Decree no 61 / 2010 / ND-CP dated June 4, 2010)

Incentive on land lease:

Projects Incentive
Encouraged Agriculture projects Đang xác định để đặt giá trị lần thời gian trong một Rent land bracket is by the Provincial People's Committee

Exemption from land and water surface rents for the first 11 years.

Agriculture projects eligible for investment incentives Đang xác định để đặt giá trị lần thời gian trong một Rent land bracket được theo sự tỉnh-cấp People's Committee

Exemption from land and water surface rents for the first 15 years.

Agriculture projects eligible for special investment incentives Exemption from land and water surface rents

Investment Support:

i) Human resources training

ii) Market development

iii) Consultation services

iv) Science technology application

v) Transportation freight