IT ' S SMART

Guide to the planning of accounting, payment, and decision of enterprise support

According to the Digital Protocol 210 /2013/NĐ-CP December 19, 2013 Government of Policy Recommend Policy

Business investment in agriculture, agriculture.

______________________

Land Law Base in 2013;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Base of Protocol 210 /2013/NĐ-CP December 19, 2013 by the Government on Policy encouraging the business to invest in agriculture, rural; and

Base of Protocol 46 /2014/ND-CP May 15, 2014 of the Government on the collection of land rent, lease of water.

On the recommendation of the Director of Corporate Finance,

The Minister of Finance issued the Information Guidance for the planning of accounting, payment and the decision of corporate support under the Digital Protocol. 210 /2013/NĐ-CP December 19, 2013 by the Government on Policy encouraging the business to invest in agriculture, rural:

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information guides the accounting, payment, and decision of business support by the Digital Agenda. 210 /2013/NĐ-CP December 19, 2013 Government of Policy Incentives to invest the investment business into agriculture, rural (abbreviated as Protocol No. 1). 210 /2013/NĐ-CP).

What? 2. Subject applies

1. The investor is the established and registered Enterprise operating under the Consultated Enterprise Law, which supports the investment under the regulation at the Digital Protocol. 210 /2013/NĐ-CP.

2. The agencies, organizations and individuals involved in the implementation of the policy of encouraging the business to invest in agriculture, rural.

What? 3. The State budget budget payment principle supports

1. The investor is paid for support from the state budget when there is full of prescribed records and is responsible for the accuracy, honesty of the supply of supply records. The funds provided for the budget are delivered annually.

2. The state budget performs post-investment support, when the investment category, the project ' s bid of completion, payments 70% in terms of class support, the bid; after the project completion of the investment and the recused is paid 30% of the remaining capital. Again.

3. The project case only 1 class of investment categories is supported, the State budget will pay once when the project completes investment.

4. For human resource training support, market development is given a maximum of 70% of the support capital immediately after the business contracting and transfer money to the side of the contract; after being recorded will pay 30% of the remaining capital or market cap. Response (if available).

5. The investor case with an investment project is entitled to a variety of incentives, different investment support stipulated in other legal texts during the same period of time that the choice applies, the most beneficial investment support.

Chapter II

SPECIFIC REGULATIONS

Item 1

LAND PRIVILEGES

What? 4. As long as reducing land rent, water lease of the State

1. The investor has a project to invest in agriculture, rural being exempt, reducing land rent, state leasing of the state according to each specific case stipulated at Article 6 and Article 8 of the Digital Protocol. 210 /2013/NĐ-CP of the Government.

2. Preferable rules on land and sequence, procedure, decision-making authority, reduce land lease, water lease of the State implemented by regulation at the No. 77 /2014/TT-BTC June 16, 2014 by the Ministry of Finance instructs several quantitative provisions. 46 /2013/ND-CP May 15, 2014 of the Government rules on the collection of land rent, lease of water.

3. Free, lowering of rent, water lease is made directly with the object leased by the State for land lease and counts on the amount of land rent, the water lease must submit.

4. The investor is only enjoying the exemption, reducing land rent, renting the water on the ground after making procedures to be exempt, reduced by regulation.

5. The case of a newly-owned, land-rent-free investor, which has been subject to a reduced lease of land rent, water rent, after the benefit of the lease, the water lease, the lease on the ground, and the lease on the ground. The water is prescribed for the next lease period (if any); the case is enjoyed by a large amount of land rent, different water deposits, and the highest level of loss.

6. The case of people being paid by the State paid off once for both the lease period and was exempt from the land rent but in the time of the lease willing to pay for land use, land rent is carrying out financial obligations on land and possible. Rights, the obligation of land as for the unexempt from the rent.

7. For the case where the state agency is competent to allow the purpose of transferring land use to implement the investment project into agriculture, rural and having to switch to land under regulation at the Land Law of 2013 the amount of land rent is exempt, decreased. According to the same level as the State for the lease of the land at Article 6 of the number. 210 /2013/NĐ-CP.

8. The object case is exempt, reducing land rent by regulation at Article 6 of the number 61 /2010/NĐ-CP, Article 6 Decree 210 /2013/NĐ-CP So far, it's time to do the procedure to be exempt, reducing land rent benefits for free, reducing land rent for the rest of your time.

9. Land-building land area for workers, green crops and land-serve land is determined as long as the land lease is defined by regulation at paragraph 5 Article 6 of the number. 210 /2013/NĐ-CP It was approved by the People's Committee of the Provincial Committee for each project. When performing for housing tenants, the investor is not determined the cost of rent land has been exempt from the rental price order.

10. The investor has an investment project that meets regulatory conditions at Article 3 of the Digital Protocol. 210 /2013/NĐ-CP if it has been deployed to implement the project before this decree has the effect of enforcement and has not yet enjoyed the land lease, the water lease is specified at the Digital Decree. 61 /2010/NĐ-CP then the rent of the land rent, and the lease of the water, is processed as follows:

a) The case of an investor in the state for the lease of the land, a water lease that has been taken by the tax authority, announced that the lease of the land, leased the water, paid the lease of the land, leased the water to the state budget according to the law of the land, as prescribed by law. before the Protocol 210 /2013/NĐ-CP In effect, it continues to do so.

b) The case of the investor is leased by the State, leased the water but as of the time of the Protocol 210 /2013/NĐ-CP There ' s an enforced effect that has not been given a tax authority, and the announcement of the lease, the water lease, is entitled to the land for the rest of the time that the rest of the favor is at the UN Protocol II. 210 /2013/NĐ-CP and be identified as a guide to this message.

c) The investor case is leased by the State for the lease of the land, leased the face annually to implement the project that is preferable in terms of exemption, lowering land rent, higher water lease regulation at the Digital Protocol 210 /2013/NĐ-CP then continue to enjoy that level of incentives for the rest of the time; the lower case of incentives stipulated at the Digital Decree. 210 /2013/NĐ-CP shall be entitled to the provisions of this decree for the remainder of the offer. The state did not reimbursate the investment funds that had submitted to the implementation of the previous project.

What? 5. Pay support of the state budget on land rent, home lease of household, individual and business.

1. The investor has a special agricultural project that is particularly preferable to the state budget that supports land rent, leasing the water by regulation at 1 Article 7 digital decree. 210 /2013/NĐ-CP.

a) A supportive budget level: The investor has a special agricultural project that favors land lease investment, lease of the household ' s water, the individual to implement a state budget investment project that supports 20 percent of land rent, lease water for the first five years since the completion of the project. It ' s a basic building.

b) The land lease, lease of the water to support: The land price to pay the state budget 's support money is the lowest price of the land corresponding in the land price table issued by the Provincial People' s Committee, the Central City-defined Central City at the time of signing. The lease of the land.

2. The profile offer support for land rent, water lease includes:

a) The Convention offers to support land lease, water lease (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) The land lease, the lease of the water between the investor with the household, the individual to conduct the implementation of the above-stated investment project-has the confirmation of the Committee on the Social People's Committee, which has contracted the lease of the land (the copy of the authenticated copy);

d) The business registration certificate is consistent with the approved project (Copy);

(In Japanese) Annals of the basic building volume of the completed basic building completed into use (Main).

Item 2

SUPPORT FOR HUMAN RESOURCE TRAINING, MARKET DEVELOPMENT AND THE APPLICATION OF TECHNOLOGICAL SCIENCE

What? 6. Pay the funding for human resource training

1. The investor has a project to invest in agriculture, rural-state budgets that support the funding of human resources training under regulation at point a, paragraph 1 and paragraph 2 Article 9 digital decree. 210 /2013/NĐ-CP of the Government.

2. The preliminary offer filing includes:

a) The work offers preferable funding, investment support (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) The training contract between the business and the training facility (The Copy is attinable);

d) Evidence from payment (A copy of a partial payment or an entire training contract value).

3. Payment billing records include:

a) The Convention offers to support the funding of human resource training (Annex 01);

b) Enterprise registration certification (Copy);

c) The decision to treat, to support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

d) Contract contracts with training facilities; Contract liquoration; Money transfer. The training case at the site must have a specific list of names, addresses, population ID numbers and the signature of the trained worker (Copy);

For the case of a long-term labor recruitment investor, living in the woods, which is used for training and use to protect the forest, the business is directly trained once in a business for every worker. Three million, three months. The cost payment profile pursues the regulation at points a, b, c, d of this and the copy of the permanent co-worker and passport contract consistent with the specific forest address.

What? 7. Cost of market development support

1. The investor has an investment project on agriculture, rural that is supported by market development funding under regulation at point b, paragraph 1 and paragraph 2 Article 9 digital decree. 210 /2013/NĐ-CP of the Government and ensure consistent with regulation at point 2.21, paragraph 2, Article 6 Digital News 78 /2014/TT-BTC June 18, 2014 of the Ministry of Finance directed the digital decree. 218 /2013/NĐ-CP December 26, 2013 of the Government Regulation and guidelines for the implementation of the Corporate Income Tax Law.

2. The preliminary offer filing includes:

a) The work offers preferable funding, investment support (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) The contract implementation of the market development service between the business and the unit implementation of the service (Copy certificate);

d) Evidence from payment (A copy of the partial payment or whole contract value implementation of the market development service).

3. Payment billing records include:

a) The project offers to support the cost of corporate advertising and products on popular media; funding participation in domestic conference exhibitions; market information access fees and service fees from the state ' s commercial promotion of commerce. (Appendix 01);

b) Enterprise registration certification (Copy);

c) The decision to treat, to support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

d) Contract contracting between the business with the unit as a market development service (including advertising services, exhibition integration, market information access, commercial promotion); Receivatuation, contract liquation (Copy of testimonies, chemotherapy, etc.) single, the investor's money pass for the market development implementation unit.

What? 8. Cost of funding to apply the application of technology science

1. Cost of funding the application of technology science is done in accordance with the specific regulations of the National Science and Science Development Foundation, the National Innovation Foundation and the Science Development Foundation and the technology of ministries, industry, local. Depending on the nature and size of the project, the business registers and conducts offers of support and is only one of the funds listed on the implementation of the payment.

2. The National Institute of Science and technology Development Authority, the National Innovation Foundation and the Science and Science Development Foundation of ministries, industry, the local implementation of payment procedures, the Finance Department instructs and oversees the support of the Ministry of Science and Industry. Hey.

3. For the project in charge of the Scientific Development Fund and the technology of ministries, localities but has not yet established, the local budget ensures funding and payment. The project is a maximum of 70% support funding, after completion of the project's payment of the remaining funds.

3.1. The file recommended for the advance include:

a) The project offers support for the application of technology science (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) Contract of contracting between the business with the unit of scientific research, technology (Copy of evidence);

d) Evidence from the payment (Ban the evidence from partial payment or whole of the value of the contract with the scientific research unit).

3.2. Support billing records include:

a) The project offers support for the application of technology science (Annex 01);

b) Enterprise registration certification (Copy);

c) The decision to treat, to support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

d) Contract contracts with units of scientific research, technology; Record Receivations, Contract liquations (Copy of testimonies, invoicing, investor funds for the unit's implementation of scientific research, technology).

Section 3

FINANCIAL SUPPORT OF THE BUILDING CATEGORIES OF THE BUSINESS BASE AND OTHER SUPPORT.

What? 9. Payment support for basic building category

1. The investor has an investment project in the agricultural sector, the subject of the subject that enjoys the support of the State budget from Article 10 to Article 16 of the number. 210 /2013/NĐ-CP And it's been funded by the People's Committee.

2. Cost-free filing:

a) the business ' s response to the business (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) The record completes the completion of the categories, the tender package of the project under the prescribed (Primary).

3. Cost payment filing:

a) Business offering support of the business (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) The completion of the project collection is completed by regulation (Primary).

What? 10. Pay support for shipping expenses

1. The investor has an investment project in the agricultural sector, the object of the subject is supported by the cost of transporting products by regulation at point b 1 Article 15 and point c 1 Article 16 digital decree. 210 /2013/NĐ-CP.

After the completion of the plant is paid at a minimum of 70% of total support funding; the cost of transporting products by regulation at Point 1 Article 16 Protocol No. 210 /2013/NĐ-CP It was paid one time after finishing the factory.

The cost of transporting products by regulation at Point b 1 Article 15 Digital Protocol 210 /2013/NĐ-CP Three times.

2. Cost of payment for 1:

a) the business ' s response to the business (Annex 01);

b) The decision to invest, support investment for investment business in agriculture, rural, approved by the Provincial People ' s Commission (Copy);

c) Product transport contract (Main);

d) The record completed the completion of the specified factory (Main).

3. Cost of payment for 2:

a) the payment of the payment of the business (Annex 01);

b) The volume of the volume of transport volume transfers to the time of the second payment (Primary).

4. Cost of payment for 3:

a) the payment of the payment of the business (Annex 01);

c) Transportation Contract (Copy);

d) The liquoration of the product transport contract (Copy).

Section 4

ESTABLISH STATE SUPPORT FUNDING

What? 11. Cost of Support

1. Every year at the time of the earnings setting, the budget costs. Based on the opening, social economic development policy on the site, production plans, business and investment of the business, the Enterprise has a plan to support the state ' s funding plan to send to the Department of Planning and Investment, while also sending to the Treasury Department. Yeah, The Department of Planning and Investment, in collaboration with the Finance Department, plans to fund businesses that report the Provincial People's Committee, the Central City of Central.

2. The Provincial People's Committee, the Central Committee of the Central Committee, and sends a local plan to the Ministry of Planning and Investment, the Ministry of Finance to sum up, the appraisal of the decision-granting authority.

3. The funding content funded by the Provincial People ' s Committee, the Central Committee of the Central Committee, proposed to include the business name, project name, project implementation time, the amount of offer of support, which details the source of the capital to the project program, the capital. The central budget, the source of the local budget, has a theory of accounting and the sum of the bill by Annex 02.

4. Delivery and allocation of the bill: The cost base has been passed by the National Assembly, the Prime Minister ' s decision to deliver the budget bill, the Ministry of Planning and Investment announced the amount of funding that support the localities.

What? 12.

1. The cost of capital expenditure develops from the state budget to implement enterprise investment in agriculture, rural under the Digital Agenda. 210 /2013/NĐ-CP including a central budget source that supports a target for the local budget; the budget is guaranteed by the local budget; the capital funds from the project programs.

2. The funding supports the application of regulatory technology at point c, paragraph 1 Article 9 digital decree 210 /2013/NĐ-CP is supported by the foundation of the National Science and Science Development Foundation, the National Institute for the Innovation of Science and the Science and Science Development Foundation of the ministries, provinces and cities of Central China.

In the case of the Scientific Development Foundation and the technology of the ministries, the province, the Central City of the Central, the local budget guarantees funding.

Section 5

PAYMENT AND ACCOUNTING FOR SUPPORT

What? 13. Pay the funds to support

1. The business has an investment project belonging to the object supported by regulation at the Digital Protocol 210 /2013/NĐ-CP send a (01) direct file (or via post) to the Finance Department. For a 15-day period of work, since the date of receiving a valid profile (in accordance with the sign of the document), the Treasury Department of the Treasury is set up, in coordination with the State Treasury to carry out the payment of support to the supported object.

2. The financial department of the budget bill is approved, which controls the certificates of each of the expenses, ensuring the payment conditions pay the budget by regulation; ordering the money to deposit the State Treasury to pay for the business.

What? 14. The expense of the funds to support

1. The funding of the funding of the business support is done by the regulation of the State Budget Law and the manual text.

2. The remaining funds (if any) must return to the state budget, the case with the need to use the Ministry of Finance to report a regulatory review under the regulation.

Chapter III

THE ORGANIZATION.

What? 15. Organization to execute

1. The Provincial People ' s Committee is responsible for directing the Department of Finance and specialized agencies overseeing the implementation of the deployment of projects in the province, examining the management, using the statutory support of the law.

The case of the detection of false support, the receipt of the decision to recall and process by existing regulations.

2. Every year, the People 's Committee of the Provincial People' s Provincial Committee reports the implementation of the National Protocol. 210 /2013/NĐ-CP to the Ministry of Finance, Ministry of Planning and Investment, Ministry of Agriculture and Rural Development to aggregate the slog Government report before March 31.

What? 16.

1. This message has the enforcement effect since April 27, 2015 and replaces the Digital Information Digital. 84 /2011/TT-BTC June 16, 2011 by the Ministry of Finance instructs a number of financial policies that encourage business to invest in agriculture, rural in accordance with the Digital Protocol. 61 /2010/NĐ-CP June 4, 2010 The government's policy of encouraging business to invest in agriculture, rural, and agriculture.

2. In the course of execution if there is difficulty in the matter, offering ministries, the industry, the People ' s Committee of the Provinces, the central city, the businesses reflect on the Ministry of Finance for the study of the amendment, the addition of the ./.