Chapter II
INCENTIVE POLICIES FOR SOCIALIZATION
Article 5.- Lease, building of material foundations
1. Provincial-level People's Committees may use their existing housing and infrastructure funds or build housing and infrastructure for long-term lease to establishments in question at a preferential charge. The highest preferential level of prices does not include land rents, site clearance compensations and profits earned by housing and infrastructure enterprises.
2. Provincial-level People's Committees shall create conditions favorable for establishments in question to build schools, hospitals, recreational centers, sports centers, museums, libraries, culture centers, theaters, cinemas, etc., in conformity with the planning already approved by a competent authority.
Article 6.- Land allotment and lease
1. Establishments in question may receive or lease land with completed site clearance from the State for the construction of works in one of the following forms:
a/ Land allotment free of land use levy;
b/ Rent-exempt land lease:
c/ Land use levy-exempt allotment of land subject to land use levy.
For urban and residential land, provincial-level People's Committees may, depending on local realities, prescribe land allotment with land use levy payment and rent-based land lease as well as exemption from and reduction of land use levies and rents according to law.
If an investor has advanced funds for compensations and relocation supports under a scheme already approved by a competent authority (from the date this Decree takes effect), the investor will receive refunds from the state budget with respect to land areas used for socialization purposes.
2. When an establishment in question receiving land use levy-exempt land wishes to receive land with land use levy payment or lease, land with one-time payment of land rent for the-lifetime of a project (without any reduction of or exemption from land use levy), it may do so according to current regulations and have its advanced amounts for land compensation and support (if any) deducted from the payable land use levy and rents.
In this case, the establishment may account the value of its land use rights into the investment project's assets and have the same rights and obligations as an economic organization which is allotted land with land use levy payment by the State according to the current land law.
3. When two or more investors register for a socialization project site, a bid shall be opened to select the bidder that best satisfies standards on size, quality and efficiency.
The Ministry of Planning and Investment shall assume the prime responsibility for. And coordinate with the Ministry of Natural Resources and Environment ana other concerned ministries and branches in. providing specific guidance on the bidding in this case .
4. Establishments in question lawfully using land shall be granted land use right certificates and protected by the State in terms of lawful rights to land use and house and asset ownership according to law. The order of and procedures for allotting land leasing land, and granting land use right certificates comply with the current land law.
5. Establishments in question must use land for proper purposes in accordance with planning and the land law. Upon the expiration of the land allotment or lease term, if the establishment in question does not extend its land use, is dissolved or moves to another place, it must return the land to the State; when land is used for improper purposes or inefficiently, the State will recover it.
6. When receiving land with land use levy exemption or leasing land with land rent exemption, establishments in question may not account the value of land in use into the investment project's assets and use land as collateral for loans.
7. Establishments in question may not transfer the land allotted by the State for socialization projects. If transferred under a decision of a competent state agency, the land use purpose must not be changed. In this case, provincial-level People's Committees shall recover the land from the old investor for allotment or lease to a new one according to the current land law.
8. For land legally transferred from other individuals and organizations, establishments in question may account the value of land use rights into the investment project's assets and make investment capital depreciation according to law.
Article 7.- Registration fee value-added tax import-export duties
1. An establishment in question is exempt from registration fees charged for the use of land and ownership of assets attached to land. Provincial-level People's Committees may consider and decide on reduction of and exemption from infrastructure use fees for establishments in question according to law.
2. An establishment in question is entitled to preferential treatment regarding value-added tax and import-export duties under the Law on the Value-Added Tax. the Import Tax and Export Tax Law and other current regulations.
Article 8.- Imposition of enterprise income tax
An establishment in question is entitled to a 10% enterprise income tax rate for the whole operation period.
If established on and after the date this Decree takes effect, the establishment in question is exempt from enterprise income tax for 4 years counting from the time of generating taxable incomes and enjoys a 50% reduction in the subsequent 5 years.
If established on and after the date this Decree takes effect in areas entitled to investment incentives specified in Appendix B to the Government's Decree No. 108/2006/ND-CP of September 22, 2006 the establishment in question is exempt from enterprise income tax for 4 years counting from the time of generating taxable incomes and enjoys a 50% reduction in the subsequent 9 years and a 10% tax rate for the remainder of its operation period.
If established before the the effective date of this Decree, the establishment in question is treated as follows: If the enjoyment of preferential enterprise income tax treatment under previous regulations has expired, the 10% rate applies from the date this Decree takes effect. If not, the tax incentive policies of this Decree still apply after subtracting the time of enjoying incentive policies under previous regulations. The Ministry of Finance shall provide specific guidance on these cases.
If the establishment in question operates in multiple businesses, it must separately account incomes from activities of socialization to enjoy enterprise income tax incentive policies under this Decree. The establishment in question shall pay tax for incomes from other activities according to law.
Article 9.- Credit incentive policies
Establishments in question specified in Articles 1 and 2 of this Decree may take investment credit loans or receive post-investment support according to the State's investment credit regulations.
Article 10.- Capital raising
An establishment in question may raise capital in the form of share, capital contributions from staff and other lawful channels through cooperation and association with enterprises, economic and financial institutions, and domestic and overseas individuals for building material foundations.
Article 11.- Social and health insurance
Employees of establishments in question may benefit from social and health insurance policies according to the State's current regulations.
Article 12.- Commendation
1. Collectives and employees of establishments in question with outstanding services will be commended by the State according to law.
2. Individuals and collectives contributing to socialization activities will be recognized, encouraged and commended by the State according to law.
3. Ministries, branches and localities shall guide the order of and procedures for considering and commending individuals and organizations contributing to activities of socialization and establishments in question under their management according to law.
Article 13.- Asset disposal upon transformation of operation
1. For land: State or semi-state establishments divested under decisions of competent authorities into non-state establishments or enterprises are allotted land by the State for continued operation. The land unused or used for improper purposes must be returned to the State.
2. For assets on land: The assets invested with or originated from the state budget must be inventoried and reevaluated for lease or re-sale to non-state establishments.
The agency competent to decide on the transformation of state or semi-state establishments into non-state ones shall decide on the sale or lease of the State's share of property to non-state establishments according to current regulations on asset management.
The Minister of Finance is assigned to decide on the disposal of state assets of establishments which are established under the Prime Minister's decisions and now transformed into non-state ones or enterprises.
3. When a semi-state unit of a state establishment is decided by a competent authority to become a state one. its assets must be inventoried and valued according to law for monitoring and management under the current regime on asset management.
Semi-state units assets formed from the raising of non-state capital for procurement and building are handled as follows:
a/ Assets shall be returned to shareholders if they want to take them back:
b/ If the state establishment agrees to take over the assets for use. a valuation council shall evaluate the assets to provide the basis for payment to shareholders;
c/ If both the state establishment and shareholders do not want the assets, those assets shall be sold to the public for payment to shareholders.
4. When a private establishment owned by a collective is transformed into the one owned by-individuals, the collective's assets accumulated from the establishment's performance shall be identified and transferred to the individual-owned establishment for use on the principles of preserving, developing and not dividing among individuals the assets. The assets are entitled to state protection according to law.
Tìm kiếm
Nghị định 69/2008/NĐ-CP (Bản Word)