Chapter II
LAND INCENTIVES
Article 5. Land use levy exemption and reduction
1. An investor with an agricultural project eligible for special investment incentives using land allocated by the State is entitled to exemption from land use levy for this project.
2. An investor with an agricultural project eligible for investment incentives is entitled to a 70% reduction of land use levy payable into the state budget for this investment project.
3. An investor with an agricultural project eligible for investment promotion using land allocated by the State is entitled to a 50% reduction of land use levy payable into the state budget for this investment project.
Article 6. Land and water surface rent exemption and reduction
1. An investor with an agricultural project eligible for investment incentives or investment promotion leasing land and water surface of the State is entitled to the lowest rent rate within the land rent bracket prescribed by the provincial-level People's Committee.
2. An investor with an agricultural project eligible for special investment incentives is entitled to exemption from land and water surface rents from the date of completion and commissioning of this project.
3. An investor with an agricultural project eligible for investment incentives is entitled to exemption from land and water surface rents for the first 15 years from the date of completion and commissioning of this project.
4. An investor with an agricultural project eligible for investment promotion is entitled to exemption from land and water surface rents for the first 11 years from the date of completion and commissioning of this project.
5. An investor with an agricultural project eligible for special investment incentives, investment incentives or investment promotion is entitled to exemption from land rents for land areas for the construction of workers' condominiums, the growth of trees and public welfare purposes.
Article 7. Land and water surface rent supports for households and individuals
1. An investor with an agricultural project eligible for special investment incentives renting land and water surface of households or individuals for this project is entitled to state supports equal to 20% of land and water surface rents according to the local land and water surface rent bracket for the first 5 years from the time of completion of capital construction.
2. Enterprises 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.
Article 8. Land use levy exemption and reduction upon change of land use purposes
1. An investor with an agricultural project eligible for special investment incentives included in a master plan approved by a competent state agency is entitled to exemption from payable land use levy when changing the land use purpose.
2. An investor with an agricultural project eligible for investment incentives included in a master plan approved by a competent state agency is entitled to a 50% reduction of payable land use levy when changing the land use purpose.
Tìm kiếm
Nghị định 61/2010/NĐ-CP (Bản Word)