Circular 30/2015/tt-Btc: Guide The Estimating, Billing And Settlement Business Support Under The Terms Of Decree No. 210/2013/nd-Cp Dated 19 December 2013 Councilmember Rasmussen That The Policy Of The Government On ...

Original Language Title: Thông tư 30/2015/TT-BTC: Hướng dẫn việc lập dự toán, thanh toán và quyết toán các khoản hỗ trợ doanh nghiệp theo Nghị định số 210/2013/NĐ-CP ngày 19 tháng 12 năm 2013 của Chính phủ về chính sách khuyế...

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CIRCULAR guiding the establishment of estimation, payment and settlement business support under the terms of Decree No. 210/2013/ND-CP dated 19 December 2013 on the Government's policy of encouraging enterprises to invest in agriculture, rural _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law of the land in 2013;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 210/2013/ND-CP dated 19 December 2013 on the Government's policy of encouraging enterprises to invest in agriculture, rural;
Pursuant to Decree No. 46/2014/ND-CP on May 15, 2014 the Government collect money land lease, rent water.
According to the proposal of the Director General corporate finance, the Minister of Finance issued a circular guiding the establishment of estimation, payment and settlement business support under the terms of Decree No. 210/2013/ND-CP dated 19 December 2013 on the Government's policy of encouraging enterprises to invest in agriculture , rural: chapter I GENERAL PROVISIONS article 1. Scope this circular guiding the establishment of estimation, payment and settlement business support under the terms of Decree No. 210/2013/ND-CP dated 19 December 2013 on the Government's policy of encouraging enterprises to invest in agriculture, rural (Decree No. 210/2013/ND-CP).
Article 2. Application object 1. Corporate investors were formed and registered under the law on business activities are to receive incentives, investment aid under the provisions of Decree No. 210/2013/NĐ-CP dated. 2. The agencies, organizations and individuals involved in implementing policies to encourage businesses to invest in agriculture, countryside.
Article 3. The principle of the payment of the expense of the State budget to support 1. Investors paid support from the State budget when full records according to the rules and be responsible for the accuracy, honesty about the content of the records provided. The budget support in budget estimation were delivered annually.
2. The State budget the following investment support, when investments, tenders of project completion, advance payment 70% level of support under the category, package; After the completion of the investment project and are collecting the paid 30% of the remaining capital levels.
3. where the project has only 1 investments are supported, the State budget will pay once when the project completed investment.
4. for account support manpower training, the development of the market was an advance of 70% of the maximum level of capital to support business immediately after signing the contract and transfer the money to the party performing the contract; After the trials will pay 30% of the remaining capital levels or recovery of advance (if available).
5. in case the investor has investment projects enjoy preferential rates, support different investment provisions in the text of other laws in the same time, the choice to apply preferential rates, support the most beneficial investment.
Chapter II SPECIFIC PROVISIONS section 1 article 4 LAND PREFERENCES. Long, reduce land rents, hire of water 1. Investors have investment projects in agriculture, the rural areas are exempt, reduce land rents, hire of water according to each particular case are the provisions of article 6 and article 8 of Decree 210/2013/ND-CP of the Government.
2. The provisions of the preferential land and sequence, procedure, the Authority decided to exempt, reduce land rents, the rent of the water of the State done in accordance with circular No. 77/2014/TT-BTC on June 16 in 2014 of the Finance Ministry to guide a number of articles of Decree 47/2013/ND-CP on May 15, 2014 by government regulation on land rent income water, hire.
3. The exemption, reduction of land rents, rent water be made directly with the object to be State land and rental properties on the land lease, the rent must submit.
4. Investors enjoy free incentives, reduce land rents, hire the water after performing the procedure to be waived, reduced according to regulations.
5. in case of medium sized investors in the audience are free, rent water just to reduce land rents, rent water, after enjoying free incentives, rent water continues to be reducing land rental, rental of water according to the provisions for leasing next time (if any); the case was much reduced levels of land rent, rent water different then enjoy the highest reduction levels.
6. in case the State rents paid once for the whole period and be free of the entire land lease but in time to hire applicants paid land use, land lease, the implementation of financial obligations on land and there rights, obligations on land as for cases not be free.
7. With regard to the case are competent State agencies for permission to transfer the land use purpose to implement investment projects on agriculture, the countryside and must move to the land lease as prescribed in the law on land 2013 the land lease is exempt, falling under the same level as the case is State land rental stipulated in article 6 of Decree 210/2013/ND-CP.
8. in case the object is exempt, reduce land rents under the provisions in article 6 of Decree 63/2010/ND-CP, article 6 of Decree 210/2013/ND-CP to present new procedures to be waived, reduced land lease then enjoy preferential long, reduce land rents for the remaining time.
9. Land area to build dormitories for workers, land and land to serve the public welfare is determined free according to the provisions in clause 5 article 6 of Decree 210/2013/ND-CP is an area of provincial people's Committee approval for each project. When taken give workers housing, investors are not determined land rent costs have been waived on the price for the rental.
10. Investors whose investment projects that meet the conditions specified in article 3 of Decree 210/2013/NĐ-CP dated if had implemented the project before the Decree has effect and yet enjoy preferential land lease, rent water under the provisions of Decree No. 61/2010/ND-CP, the land lease incentives water, hire is processed as follows: a) the case for investors is the State of land rental, rent water tax agencies, reported revenues land lease, rent water, has paid land rental, rent water on the State budget under the preferential land under the provisions of the law before the Decree 210/2013/ND-CP effective shall continue that provision.
b) Investor case is State land rental, rental of water but as of the time of the Decree No. 210/2013/ND-CP effective enforcement of tax bodies have yet to be counted and reported revenues land lease, rent water then enjoy preferential treatment on land for the time remaining under the provisions of chapter II of Decree 210/2013/ND-CP and is determined in the direction in this circular.
c) where an investor is State land rental, rent water paid annually to the project that are free incentives, reduce land rents, the higher the water rental stipulated in Decree No. 210/2013/ND-CP shall continue to enjoy preferential rates for the remainder; incentive levels lower than the cases stipulated in Decree No. 210/2013/ND-CP shall be entitled under the provisions of this Decree, for the remaining period. The State does not repay the sums already paid to the investor of the project.
Article 5. Support payments the State budget on the land rental, rental of water household, individual 1. Investors have special agricultural projects investment incentives are State budget support land lease, rent of the water as specified in clause 1 article 7 of Decree 210/2013/ND-CP) support budget Levels: investors have special agricultural projects investment incentives and land rent water, hire of households and individuals to implement investment projects were funded to support 20% land rental, rent the water for the first five years since completion of construction.
b) land rental, rent water to computer support: the price of land to pay for the support of the State budget is the lowest price of land types in their respective land prices due to the people's committees of provinces and cities centrally prescribed at the time of signing the lease of land.
2. The records suggest that support land lease, rent water include: a) The text of recommendation supporting land rental, rent water (annex No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural due to the provincial people's Committee approval (a copy);
c) land lease, rent water between investors with individual household to conduct the project investment outlined above-is the confirmation of the people's Committee of social level where land rental contracts (authenticated copies);
d) business registration certificate consistent with approved projects (a copy);
DD) minutes of testing the volume of investments in basic construction completion put into use (original).
Section 2 SUPPORT HUMAN RESOURCES TRAINING, MARKET DEVELOPMENT and APPLICATION of SCIENCE and TECHNOLOGY article 6. The payment of funds to support the training of human resources 1. Investors have investment projects in agriculture, rural State budget funding for human resource training as specified in point a, paragraph 1 and paragraph 2 article 9 of Decree 210/2013/ND-CP of the Government.
2. The records suggest the advance include: a) The writer suggested the advance funding incentives, investment support (Appendix No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural due to the provincial people's Committee approval (a copy);
c) training contracts between enterprises and training establishments (certified copies);
d) certificate from payment (payment voucher copy part or all of the training contract value).
3. payment record funding support include: a) The writer suggest that support human resources training (Appendix No. 1);
b) business registration certificate (copy);
c) decision support, investment incentives for business to invest in agriculture, rural people by the Committee for approval (a copy);

d) contract signed with training facilities; Report on the liquidation of the contract; Remittance. Onsite training cases must have a specific list of names, addresses, ID numbers and signatures of employees trained (a copy);
DD) for recruiting investors for long-term labor not yet through vocational training, are living in the forest of special purpose to train and use to forest protection, special purpose the business is direct training support once in business for each labor is 3 million/3 months. The billing records support funding as specified at points a, b, c, d of this and authenticated copies of contract labour and permanent residence address matching, special-purpose forests.
Article 7. The payment of funds to support the market development 1. Investors have investment projects in agriculture, rural development funding supported the market as prescribed in point b, paragraph 1 and paragraph 2 article 9 of Decree 210/2013/ND-CP of the Government and ensure conformity with the provisions in point 2, article 6, paragraph 2.21 circular No. 78/2014/TT-BTC dated 18 June 2014 Finance Ministry's guidelines for implementing Conference No. 218/2013/ND-CP on December 26, 2013 of government regulations and guidelines for implementing the enterprise income tax law.
2. The records suggest the advance include: a) The writer suggested the advance funding incentives, investment support (Appendix No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural due to the provincial people's Committee approval (a copy);
c) contract to perform services market development between enterprises and units perform services (certified copy);
d) certificate from payment (payment voucher copy of part or the entire value of the contract to perform services market development).
3. payment record funding support include: a) The text of the proposal supports the cost of advertising and business products on the mass media; cost of participation in the aid Conference Exhibition; free access to market information and service fees from trade promotion agencies of the State (annex No. 1);
b) business registration certificate (copy);
c) decided to support investment, incentives for business investment in rural agriculture, due to the provincial people's Committee approval (a copy);
d) contract signed between the business service unit with the development of the market (including the advertising service, the society sponsors exhibitions, access to market information, trade); The minutes of trials, liquidation of the contract (a copy of the voucher, invoice, remittance of investors for the unit to perform services market development).
Article 8. The payment of funds to support applied science technology 1. The payment of funds to support applied science technology is done according to the specific regulations of the Funds for science and technology in developing countries, national technology innovation Fund and the Fund for science and technology development of the ministries, local. Depending on the nature and scale of the project, the business register and conduct the procedures suggested support and only one of the above Fund made payments.
2. Fund Management Agency science and technology development to the country, the national technology innovation Fund and the Fund for science and technology development of the ministries, the local implementation of the payment procedure, the Department of Finance shall guide and supervise the terms of this support.
3. For projects under the responsibility of the Development Fund expenditure on Science and technology of the local, but not yet established, the local budget funding and guarantee payment. The maximum advance projects 70% funding support, after the completion of the project is the payment of the remaining expenses.
3.1. the suggested profile advance include: a) The text of the proposal supports the application of science and technology (annex No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural due to the provincial people's Committee approval (a copy);
c) contract signed between the enterprise with scientific research units, technology (certified copies);
d) payment voucher (copy certificate from payment of a part or the whole of the contract value with the scientific research unit).
3.2. payment record funding support include: a) The text of the proposal supports the application of science and technology (annex No. 1);
b) business registration certificate (copy);
c) decided to support investment, incentives for business investment in rural agriculture, due to the provincial people's Committee approval (a copy);
d) contract signed between the enterprise with scientific research units, technology; The minutes of trials, liquidation of the contract (a copy of the voucher, invoice, remittance of investors for the unit to perform services of scientific research, technology).
Section 3 FINANCIAL SUPPORT the BUILDING of BUSINESS ESTABLISHMENTS and OTHER ASSISTANCE article 9. Paid support basic building items 1. Investors have investment projects in the fields of agriculture, rural subject enjoys the support of the State budget from Article 10 and article 16 of Decree 210/2013/ND-CP and was provincial people's Committee allocated capital plan.
2. Profile of the advance funding support: a) dispatch of advance business proposal (annex No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural due to the provincial people's Committee approval (a copy);
c) the minutes of trials completed items, packages of the project according to the rules (original).
3. payment record funding support: a) The text of recommendation in support of business (Appendix No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural people by the Committee for approval (a copy);
c) minutes of testing the finished project as defined in (A).
Article 10. Support payment shipping costs 1. Investors have investment projects in the field of agriculture, the rural areas to support the cost of shipping the product as specified in point b of article 15 and paragraph 1 Point c paragraph 1 article 16 of Decree 210/2013 issued. After completion of the plant are paid a minimum of 70% of the total funding support; the cost of shipping the product as specified in point c of paragraph 1 article 16 of Decree 210/2013/ND-CP be paid after completion of the plant.
The cost of shipping the product as specified in point b of paragraph 1 article 15 of Decree 210/2013/ND-CP be paid in 3 installments.
2. payment record funding to support phase 1: a) dispatch of advance business proposal (annex No. 1);
b) decision support, investment incentives for business to invest in agriculture, rural people by the Committee for approval (a copy);
c) contract of carriage of the product (original);
d) minutes of collecting complete plants under the rules (original).
3. payment record funding to support phase 2: a) dispatch of business payment proposal (annex No. 1);
b) minutes of testing the volume of shipping to 2nd payment time (original).
4. payment record funding supports batch 3: a) dispatch of business payment proposal (annex No. 1);
c) contract of carriage (a copy);
d) report on the liquidation of the contract of transportation products (copy).
Item 4 FUNDING SOURCES ESTIMATING the STATE'S SUPPORT article 11. Estimation of funding support 1. Every year at the time of estimating incomes and expenses budget. Based on the policy, the policy of economic and social development in the area, production planning, business and business investment, business support projects of the State plan submitted to the Department of planning and investment, at the same time send to the Department of finance. The Department of planning and investment to host, in cooperation with the Department of general financial planning funding in support of business people's Committee report, the central cities.
2. the people's committees of provinces and cities under central and sent the local plans of the Ministry of planning and investment, the Ministry of finance to General, evaluators reported authority decision.
3. content estimation of funding by the provincial people's Committee, the central city in the proposal include the company name, project name, project duration, the recommended amount of support, including detailed resources integrating the project programme, the central budget, local budget , has a demonstration of synthetic estimation and estimation under Annex number 2 attached.
4. Delivery and distribution estimation: base of funding has been passed by Congress, the decision of the Prime Minister Government budgeting, the Ministry of planning and investment, the announcement of funding for the local support.
Article 12. Funding source 1. Funds spent on development investment from the State budget to implement support businesses to invest in agriculture, rural according to Decree No. 210/2013/ND-CP on central budget sources include support for targeted local budget; due to local budget funding guarantees; integrating equity from the project programme.
2. Funding support applied science technology specified in point c, paragraph 1 article 9 of Decree 210/2013/ND-CP is supported from the Fund for science and technology in developing countries, national technology innovation Fund and the Fund of development of science and technology of the Ministry, provinces and cities under central.
The case of the Fund for science and technology development of the Ministry, the central cities, not yet established, the local budget funding guarantee.
Section 5-PAYMENT and SETTLEMENT SUPPORT FUNDING article 13. The payment of funds to support 1. Business investment project to support under the provisions of Decree No. 210/2013/ND-CP submitted a (01) record directly (or by mail) to the Department of finance. Within 15 working days from the date of receipt of a valid application (according to mark), the Department of finance evaluation of records, in collaboration with the State Treasury payment execution support for the object are supported.
2. Finance Department estimating base budgets are approved, control of records of each voucher costs, ensure the conditions of payment to pay the prescribed budget; pay to send the State Treasury to pay for the business.
Article 14. The settlement funding support

1. The settlement business support funding made under the provisions of the law on the State budget and the writing guide.
2. The budget leftovers (if any) must refund the State budget, the case needs to use to report the Finance Ministry considers processed according to the rules.
Chapter III IMPLEMENTATION article 15. Implementation 1. The provincial people's Committee has the responsibility for directing the Department of finance and the specialized agencies to monitor the implementation of the project in the deployment, check the management and use of the support account under the provisions of the law.
The detection of cases of wrong assistance regulations, establish the minutes of a decision to revoke and handled according to the current rules.
2. Every year, the provincial people's Committee report made the account funding support under Decree No. 210/2013/ND-CP sent the Ministry of finance, the Ministry of planning and investment, Ministry of agriculture and rural development to General Government report at the latest before 31 March.
Article 16. Effect 1. This circular effect since Apr. 27, 2015 and replacing circular No. 84/2009/TT-BTC on June 16, 2012 of the Ministry of Finance shall guide financial policies to encourage businesses to invest in agriculture, rural according to Decree No. 61/2010/ND-CP on 04 June 2010 about the Government's policy of encouraging enterprises to invest Agriculture, countryside.
2. In the process of implementing if there difficult obstacles suggest that the ministries, the people's committees of provinces and cities in Central, the business reflected on the Finance Ministry to study the amended and supplemented accordingly./.