Chương 5 Nghị định 154/2013/NĐ-CP: Chính sách ưu đãi đối với khu công nghệ thông tin tập trung

Chapter 5.

INCENTIVE POLICIES FOR THE CONCENTRATED INFORMATION TECHNOLOGY PARKS

Article 21. Support and preferences for investment in construction of the concentrated information technology parks

Investors in construction of the concentrated information technology parks shall be enjoyed the following supports and preferences:

1. To be supported by State for investment in supplying the technical infrastructure system in and outside of the park (roads, electricity, clean water, drainage and other infrastructures), organization of public traffic system to transport passengers to the concentrated information technology parks;

2. To be supported by State for the work of ground clearance for construction of the concentrated information technology parks;

3. To be facilitated in performing procedures for land assignment, land rent;

4. To be reduced 50% of land levy, ground rent that must be paid to state budget, depending on form of selection of land assignment or land rent;

5. To be entitled to decide on price of leasing land, subleasing land which has build the technical infrastructure; to be entitled to transfer the right to use land, to lease land, sublease land which has build technical infrastructure in the concentrated information technology parks for other investors in accordance with legislations on land and legislations on real estate business;

6. To be enjoyed preferences of State about use of electricity, water and telecommunication as prescribed by law;

7. To be enjoyed incentive policies regarding investment credit of State as prescribed by law;

8. To be entitled to mobilize funding under form of project bond as prescribed by law;

9. To be entitled to mobilize funding from land fund as prescribed by law on land for performing projects on investment in development of technical infrastructure and social infrastructure used for general serve in the concentrated information technology parks;

10. To be entitled to mobilize funding through form in which investors (except for subjects specified in point d Clause 4 Article 3 of Law on investment) with financial ability and experiences in calling investment are leased partly or all land area that not yet be leased for investment and land sublease in order to perform projects on investment in infrastructure construction and business of functional subdivisions in the concentrated information technology parks;

11. To be exempted from land levy for land area used for construction of technical and social infrastructural constructions without business as prescribed by law;

12. To be entitled to include the cost for investment in construction, operation of the social infrastructure works in serve of the concentrated information technology parks in the rationale cost to calculate the taxable income of enterprises;

13. To be enjoyed other incentive policies of State applicable to operation of investment in construction of hi-tech parks.

Article 22. Support and preferences for organizations and enterprises operating in the concentrated information technology parks

Organizations and enterprises performing new investment projects in the information technology field at the concentrated information technology parks are enjoyed the following supports and preferences

1. To be entitled to select form of land assignment with collection of land levies, renting ground or subleasing land which has been built the infrastructure as prescribed by law;

2. To be applied the tax rates of enterprise income tax of 10% for 15 years, exempted tax 04 year, reduced 50% of the payable tax for 09 next years for enterprise incomes from implementation of new investment projects at the concentrated information technology park. For enterprises established newly from investment projects in the information technology field with big scale, and need special investment attraction, duration applied the preferential tax rates may be prolonged but total duration applied tax rate of 10% does not exceed 30 years. The Prime Minister shall decide the expansion of duration applied the preferential tax rate of 10% as prescribed at this Clause at request of Minister of Finance;

3. To be exempted import tax for goods imported to create fixed assets and serve for production of information technology products and services of enterprises, including:

a) Equipment and machinery;

b) The special-use means of transport in the technological chain that cannot be produced domestically; means of transport for workers including automobiles of 24 seats or more, and means of waterway transport;

c) Components, details, separate parts, spare parts, fittings, molds and accessories enclosed to assemble synchronously with special-use equipment, machinery, and means of transport specified at point a and point b this Clause;

d) Raw materials, supplies that cannot be produced domestically, used for manufacture of equipment, machinery placed in technological chains or for manufacture of components, details, separate parts, spare parts, fittings, molds and accessories enclosed to assemble synchronously with equipment, machinery specified at point a of this Clause;

dd) Construction supplies that cannot be produced domestically.

4. To be enjoyed preferences of export tax for information technology products and services as prescribed by law;

5. To be facilitated for customs procedures in course of export and import of machinery, equipment and information technology products and services;

6. To be enjoyed preferences on investment credit and export credit of State, the national fund for science and technology development and other credit institutions as prescribed by law;

7. To be enjoyed other incentive policies of State applicable to enterprises operating in the hi-tech parks. If an enterprise is subject to be enjoyed many preferential levels as prescribed by law, it will be applied the highest preferential level.

Article 23. Customs clearance spots in the concentrated information technology parks

1. The concentrated information technology parks are permitted to open customs clearance spot in the IT Park as prescribed by law;

2. The Ministry of Finance shall detail procedures and conditions for establishment of customs clearance spot in the concentrated information technology parks.

Article 24. Management of planning and construction of technical infrastructure

1. Construction of technical infrastructure and works in the concentrated information technology parks must conform to the planning already been approved by competent authorities. Organizations managing the concentrated information technology parks shall manage dossier of planning, technical designs and written acceptance of technical infrastructure construction works in the concentrated information technology parks.

2. For the technical infrastructure works that are invested with state capital source, organizations managing the concentrated information technology parks shall implement in accordance with legislations.

3. For the technical infrastructure works that are invested with capital source outside state budget, organizations managing the concentrated information technology parks shall guide and supervise investors in building under planning and legislations.

4. The traffic, power supply, water supply, communication infrastructure works that are outside of boundaries of the concentrated information technology parks and are performed by enterprises at the request of organizations managing the concentrated information technology parks must be conformable with planning and schedule of construction of the concentrated information technology parks.

Article 25. Capital for investment in construction of the concentrated information technology parks

1. For the concentrated information technology parks invested with state capital source, state capital is allocated for the following tasks:

a) To make detailed planning, work of preparing investment;

b) Ground clearance, bomb, mine and explosives clearance, leveling, resettlement;

c) To build the general technical infrastructure of the concentrated information technology park includes: Traffic, communication, electricity, water, environment treatment infrastructures,

d) To build head offices of organizations managing the concentrated information technology parks;

dd) To build technical infrastructure of training subdivision, research and development subdivision in information technology;

d) Other costs in serve of the work of managing investment in construction of organizations managing the concentrated information technology parks;

2. The technical infrastructure construction of the remaining areas may be performed by budget capital source and other capital sources, in which prioritize to mobilize other capital sources for implementation.

3. For the concentrated information technology parks invested with capital sources outside of state budget, depending on actual conditions of each divisions, the State may consider to prioritize in supporting partly funding for contents from point a thru point c Clause 1 of this Article.