Chapter IV
INCENTIVES TO INVESTMENT
Article 11. Tax incentives
1. Projects launched in the hi-tech park shall have the greatest incentives in accordance with regulations of the Law on Investment and Law on Tax.
2. New investment projects in the hi-tech park which have at least 4000 billion VND capital shall apply the enterprise income tax rate of 10% in a period of 30 years.
3. The projects which received investment license grant from people’s committee of a province before the Prime Minister approves the adjusted general planning for constructing the hi-tech park (May 23rd, 2008) and are running in the hi-tech park shall be given tax incentives as mentioned in the certificate of investment/investment license/certificate of investment incentive.
Article 12. Policies on building houses provided for employees working in the hi-tech park.
1. Hanoi people’s committee shall allocate sufficient land for building houses provided for employees working in the hi-tech park. The State encourages and enables organizations and individuals to invest in housing development (including technical infrastructure, social infrastructure and housing constructions).
2. Measures to assist housing development.
a) Entities running projects on constructing houses provided for employees working in the hi-tech park shall be given incentives in terms of taxes, land rents and land levies in accordance with regulations of applicable law and this Decree.
b) Organizations and individuals running projects on housing shall not include the sums invested by the state, financial incentives in terms of taxes, land rents and land levies in house price and house rent price.
3. The management board shall issue regulations on managing and using houses provided for employees working in the hi-tech park.
4. The Ministry of Science and Technology shall submit to the Prime Minister additional incentives for houses provided for employees working in the hi-tech park suitable for each period and stage of the hi-tech park’s development for decision.
Article 13. Foreign employee exit, entry and management
1. Investors, experts and employees who are overseas Vietnamese or foreigners and their family members (including fathers, mothers, wives or husbands, offspring and adopted children under 18 years old) shall be considered to be granted exit and entry visas which are valid for multiple times and whose duration is consistent with their presenting work time in the high-tech park.
2. The head of the management board shall consider to allow Vietnamese businesspeople who are working in the enterprises established in accordance with the Law on Enterprises and the Law on Investment in the hi-tech park to use APEC business cards.
3. The management board shall grant work permits in accordance with the simplified procedure to overseas Vietnamese and foreign experts working in the hi-tech park as authorized by the Ministry of Labor, Invalids and Social Affairs.
4. The head of the management board shall decide to approve the plan for employment of foreign employees of the enterprises running in the hi-tech park and decide to allow the contractors in the hi-tech park to recruit foreign employees to occupy the positions that are unable to be held by Vietnamese employees, as authorized by the chairman of the Hanoi people’s committee.
Article 14. Other incentives
1. In addition to the policies on investment support specified in this Decree, individuals and organizations specified in Clause 1 Article 2 of this Decree are also eligible for other incentives in accordance with regulations of law when meeting certain conditions as prescribed.
2. The Ministry of Science and Technology shall submit requests for additional incentives for projects in the hi-tech park in which investment is particularly encouraged to the Government or the Prime Minister for decision.
Tìm kiếm
Nghị định 74/2017/NĐ-CP (Bản Word)
Nghị định 74/2017/NĐ-CP (Bản Pdf)