Chương 1 Nghị định 210/2013/NĐ-CP: Quy định chung

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides a number of incentives and additional investment supports of the State for enterprises which invest in agriculture and rural areas.

Article 2. Subjects of application

1. This Decree applies to investors receiving incentives and supports that are enterprises established and registered their activities according to legal provisions of Vietnam.

2. State agencies, organizations or individuals related to implementation of policies on incentives and supports according to provisions under this Decree.

Article 3. Interpretation of terms

1. A rural area is an administratively delimited area, not including wards, districts under towns and cities.

2. The agricultural sector eligible for special investment incentives include branches, trades defined in the Appendix attached to this Decree and other branches or trades as decided by the Prime Minister in each period.

3. The agricultural projects eligible for special investment incentives are projects in the agricultural sector eligible for special investment incentives implemented in a geographical area on the list of geographical areas with extremely-difficult economic-social conditions under the legal provisions on investment.

4. The agricultural projects eligible for investment incentives are projects in the agricultural sector eligible for special investment incentives implemented in a geographical area on the list of geographical areas with difficult economic-social conditions under the legal provisions on investment.

5. The agricultural projects eligible for investment promotion are investment projects in the agricultural sector eligible for special investment incentives implemented in rural areas.

Article 4. Principles of application of investment incentives and supports

1. Investors when building areas for materials that have stable contracts of association in the production of materials with inhabitants shall be prioritized to be considered in advance for getting incentives and investment supports.

2. In the same time, if an enterprise has investment projects enjoying many different preferential rates, investment supports, it is entitled to choose to apply the most preferential rate and investment support.

3. Projects used preferential credit, credit guarantee funds of the State are not under the subjects using support funds from the State Budget as prescribed in this Decree.