Chương 2 Nghị định 210/2013/NĐ-CP: Ưu đãi về đất đai

Chapter 2.

LAND INCENTIVES

Article 5. Exemption or reduction of land use levy

1. Investor with an agricultural project eligible for special investment incentives using land allocated by the State shall be exempted from land use levy for such project.

2. Investor with an agricultural project eligible for investment incentives using land allocated by the State shall be entitled to a reduction of 70 per cent of land use levy payable into the state budget for such project.

3. Investor with an agricultural project eligible for investment promotion using land allocated by the State shall be entitled to a reduction of 50 per cent of land use levy payable into the state budget for such project.

Article 6. Exemption or reduction of land and water surface rents of the State

1. Investor with an agricultural project eligible for investment incentives or investment promotion, leasing land or water surface of the State shall be entitled to the lowest rent rate of respective land type within the land rent bracket prescribed by the provincial-level People's Committee.

2. Investors with agricultural projects eligible for special investment incentives shall be entitled to exemption of land or water surface rent from the date of completion and commissioning of this project.

3. Investors with agricultural projects eligible for investment incentives shall be entitled to exemption of land or water surface rent within first 15 years from the date of completion and commissioning of this project.

4. Investors with agricultural projects eligible for investment promotion shall be entitled to exemption of land or water surface rent within first 11 years from the date of completion and commissioning of this project.

5. Investors with agricultural projects eligible for special investment incentives, agricultural projects eligible for investment incentives or agricultural projects eligible for investment promotion shall be exempt with land rent for land areas which are used to build workers' condominiums, planting trees and lands serving public welfare.

Article 7. Support of land rent, water surface rent of households and individuals

1. Investors with agricultural projects eligible for special investment incentives leasing land or leasing water surface of households or individuals for implementation of such projects shall be supported with 20 per cent of land rent or water surface rent by the State according to Clause 1, Article 6 of this Decree within the first five (05) years from the date of completion of basic construction.

2. Investors with agricultural projects eligible for special investment incentives, investment incentives or investment promotion are encouraged to accumulate land to form material zones through the form of contribution as capital of land use rights by households and individuals to projects without land recovery by State.

Article 8. Exemption, reduction of land use levy when change of land use purpose

1. Investors with agricultural projects eligible for special investment incentives in the planning approved by competent state agencies shall be exempt from land use levy when changing land use purpose to execute such projects as prescribed in this Decree.

2. Investors with agricultural projects eligible for investment incentives in the planning approved by competent state agencies shall be reduced 50% of land use levy when changing land use purpose to execute such projects as prescribed in this Decree.