Decision 72/2013/qd-Ttg Dated: Mechanism, Regulation Of Financial Policy For Gate Economic Zones

Original Language Title: Quyết định 72/2013/QĐ-TTg: Quy định cơ chế, chính sách tài chính đối với khu kinh tế cửa khẩu

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Numbers: 72/2013/QĐ-TTg
Hanoi, November 26, 2013


Mechanism regulation, financial policy towards the door economy. U


The T-Law Base. socket Ch. I'm The government on December 25, 2001;

Base of Protocol 1 08 /2006/NĐ-CP September 22, 2006 of the Government Regulation details and guide th i Some of the provisions of the Law of Investment;

Base of Decree Stain. 29 /2008/NĐ-CP March 14, 2008 Government of Regulation v Okay. Industrial, industrial and area. i It's not

At the suggestion of Minister of Finance I'm - ()

The Prime Minister issued the decision to rule the mechanism, financial policy. Stain. i with the The store economy,

Chapter I


What? 1. The adjustment range

This decision rules the mechanism, financial policy towards the store economy.

What? 2. Subject applies

The applicable subject of this Decision includes: the state governing body, the organization, the individual with regard to the th operation. Yeah. Trade, investment, manufacturing and other business activities in the business district of the kh ... Move. Okay.

What? 3. Explain words

In this Decision, the words below are understood as follows:

1. The store economy is the economic zone that was formed in the land border area with an international door or main store, bilateral store and was established by the Prime Minister 's Decision, including the region' s economic zone. What? -special trade Lao Bao, Quảo Province and the region t What? The international store, the suspension bridge, the Henan Province.

2. The non-tariff zone in the store economy is a geographical area that has a defined boundary, separated from outside territory by hard fences (unless c). U economics-special trade Lao Bao, the province of Guangzhou and the international store economic zone - I have the gates and the gates and gates to ensure the control of the Customs and the authorities. Hey. An official, Customs-monitoring, cargo and vehicle inspection.

The non-tariff zone in the economic zone includes: in particular commercial economic zones, industrial trade zones, free trade zones and other names established by the Prime Minister ' s Decision, which has a trade-exchange relationship between the two countries. So, the service between this area with the outside is export, import.

Chapter II


M All right 1


What? 4. The capital investment capital of the state budget

1. The investment project building the technical infrastructure and social infrastructure of the store economy is deployed from the capital's capital investment capital. Okay. n ' s a local budget.

2. The central budget supports the project investment projects that infrastructure the store economy by regulation at the No. 1 Decision No. 1. 60 /2010/QĐ-TTg September 30, 2010 Prime Minister. In the 2013-2015 period, support for a minimum of 70% of the total capital from the central budget in annual planning And The development of the infrastructure systems infrastructure is chosen to focus on the investment. Okay. It was approved by the Prime Minister.

3. The management, use, funding of the state budget of support, investment building infrastructure infrastructure implementation follows the rule of law on basic building investment management, State Budget Law, and other provisions of law that can be implemented in the United States. All right.

What? 5.

1. The investment project in the store economy is raised capital by the release of the bonds under the rule of law:

a) For corporate bonds bail by the Government: Implemons by regulation at the Digital Protocol. 01 /2011/NĐ-CP January 05, 2011 The government on the release of Government bonds, bonds are guaranteed by the Government and local government bonds; the business must ensure the travel. Okay. suit and execution by regulation at the Public Debt Management Law and the d-oriented texts. There. n execs.

b) Opponent Yes. Local government bonds: In accordance with the regulation at the S Protocol Stain. 01 /2011/NĐ-CP 05 January 2011 Government v. Okay. Pilot left. What? Government, Earth. What? The government is protected by the government and local government bonds.

c) For business bonds: Implemons in the Nhh. Shit. Number 90 /2011/ND-CP October 14, 2011 The government issue of the corporation's bond issue.

d) The entire proceeds from the release of the bond are governed, used by the rule of law.

2. Organizations, foreign individuals, Vietnamese settlers abroad are directly invested in the kh of the country. U The economy of the store, including the application of the form of building-transfer-transfer (BOT), build-transfer (BT), build-transform the business (BTO) and investment in the form of public-private partnerships.

3. The investment projects build up engineering infrastructure, social infrastructure and utility service construction projects, the necessary public sector of the region, and the construction of the area. What? The door Move. u was included in the project list calling for v. Stain. n I have It's a Okay. n Official n (ODA) by law l -Yeah.

4. Investment projects in the retail-funded store economic zone are funded by credit organizations. d touch, branch of foreign banks and capital mobiles from organizations, domestic and foreign individuals by law.

What? 6. Capital of Economic Zone Fund

The People ' s Committee of the provinces used land-based revenues, land deposits at the store economy to invest in building the structure of engineering infrastructure and social infrastructure, service works, utilities, and the need for joint service. to The economy of the store economy or the source of the free-release capital for the investment of the development of the store's economic zones by law.

What? 7. state credit capital

The investment project in the store economy is entitled to the investment credit and export credit policy in accordance with the regulation at the International Protocol. 75 /2011/NĐ-CP August 30, 2011 by the Government on Investment Credit and the export credit of the State and the N g Number of digits 54 /2013/NĐ-CP May 22, 2013 of the Government on the addition of the Digital Protocol 75 /2011/NĐ-CP August 30, 2011.

M All right 2



What? 8. Business income tax income

Yes. Corporate income tax on the business of operations in the economic zone is done by the regulation of the corporate income tax law and execs of the execs.

What? 9. Personal income tax incentives

1. Vietnamese and foreigners directly working, producing business in the store economy, which has income from employment, business production in the store-owned retail sector is subject to a regulation in the Personal Income Tax Act. It ' s reduced by 50 percent.

2. The procedure of registration, prescribation, tax filing, decision-making, personal income tax fulfiler made by law.

What? 10. Value tax incentives

1. Goods, services from the non-tariff zone of the export-export economy export to foreign countries are not subject to increased value tax.

2. Cargo, d The production and consumption of the non-tariff-under-tax sector is not subject to increased value.

3. Goods, services imported from abroad and consumed in the non-income zone. What? No, no, no, no, no, no, no.

4. Goods, services from other functional areas in the store and store economy, Vietnam's domestic service exports to the non-tariff zone of the store economy are imposed on an increase of 0%, except for the following cases:

a) Goods, services are not imposed on a 0% increase in value by regulation at paragraph 1. Okay. 8 Value Value Tax Laws and d-oriented texts There. n execs.

b) The goods do not perform customs procedures when exporting from other functions in the store economic zone and from the interior of Vietnam into the non-income zone. What? The view is not separated from the territory. socket outside with a hard fence.

The Ministry of Finance issued a cargo portfolio that did not perform customs procedures and catalogue of inventory checks before the price tax refund. to The increase applies to goods, the service stipulated at this one on the basis of its proposal. Proxy The people in the province have a market economy.

5. Goods, services from the non-tariff zone of the store's economic zone put into consumption in other functional areas in the store economy or put into domestic consumption in Vietnam are subject to an increase in the value of the law.

What? 11. On special consumption tax

Goods, tax-borne services particularly imported from foreign countries into the non-tariff zone of the store economy, from other functions in the store economy and from the interior of Vietnam exports to the non-tariff zone of the store economy, from the non-tariff district of the import-store economic zone into the Vietnamese homeland and other functions in the area of the mouth. Move. U, from the non-tariff district of the export-foreign export-export economy, is implemented by the provisions of the Special Consumption Tax Law and the enacrogates.

What? 12. incentives for export taxes, import taxes

1. Imported goods to create fixed assets of investment projects in the store economy (except the non-tariff zone) are exempt from import duties, including:

a) Equipment, machines.

b) The dedicated transport in the domestic technology line is not yet produced; the transportation for workers consists of cars from 24-seat vehicles and facilities;

c) Components, details, left parts, spare parts, stoves, patterns, accessories to be assembled to assemble synchrony v. Yes. appliances, machines, dedicated transport vehicles at point a and point b this paragraph;

d) Raw materials, supplies in the unproduced water used to make equipment, machines are in the technology chain or in the process. Okay. manufacturing components, details, left parts, spare parts, subsets, patterns, accessories to assemble synchrony with equipment, machinery specified at this point;

There is no construction supplies in the country.

Import of import tax on goods chemo The prescribed import at this paragraph is applied to both the project scale expansion, substitution. What? technology, technology innovation.

2. Goods from the offshore non-tariff zone exported abroad or imported from abroad into the non-tariff zone of the store and only use in the non-tariff zone, goods brought from this non-tariff zone to the non-tax zone. other important subject to non-taxable tax exports, import taxes.

3. Manufactured goods, macho, recycling, assembly in the non-tariff zone of the store economy when exporting abroad is exempt from export taxes.

4. Goods are building materials from the interior of Vietnam or from other functional areas in the retail sector that put into the non-tariff zone part of the store economy to build, repair and preserve the structural infrastructure, the general social infrastructure in the area. The non-tariff is exempt from the export tax. For goods, the service comes from domestic Vietnam exports and is used only in the economic zone-the specialty trade Lao Lao said, the province of Guangzhou and the international store economic zone. - Hang on, you're free of tax.

5. Raw materials, supplies, unproduced domestic components are imported for the production of investment projects in the store economy (excluding projects that produce special consumption tax products, electronic products, refrigeration and other items according to the value of their products). decision by the Prime Minister) is exempt from the import tax on the term of 05 (year) year, since the start of production.

The identification of raw materials, supplies, domestic components, unproduced water is made as a tax-free base in the category. d o K What? book and Investment Board .

6. Manufactured goods, machuses, recycling, assembly in the non-tariff zone using raw materials, foreign imports from foreign countries when imported into the interior of Vietnam are exempt from import duties; the case has raw materials, imported components from the country. In addition, when imports into the interior of Vietnam only have to file an import tax on the part of the material, the components of imports are made in that commodity (excluding manufactured goods, machinization, recycling, assembly of investment projects, which has a total investment of over 20 billion dollars). The international gateway economic zone bridge, the province of Hanoi, and the economic zone-the special trade, the Lao province, has the use of ingredients, the spirit. Imports from abroad, when imported into Vietnam, are exempt from import duties for five years since the start of production. The identification of the import tax must submit to the raw material, li n The import of foreign imports from foreign countries into the interior of Vietnam is as follows:

a) In case of organization, the individual who produced business in the non-import tariff zone imported into the interior was registered with the customs agency on the catalog of imports. Move. u ' s use as a raw material, a coin. All Entry to c. Move. In the interior and the level of raw materials, the components used to produce imported goods before they entered the interior of Vietnam. Shit. Import taxes must be filed against the Stain. quantity, revenue What? the item of the item imported to Vietnam and the tax value on the stupid part. y Whether, the conditions imported from foreign countries constitute in the goods imported into the interior of Vietnam;

b) The undetermined case is given the prescribed tax value at Okay. This one, the customs agency. All n What? Fuck. Stain. With ph And n raw materials, All In the face of entry. Move. u enter the Vietnamese homeland according to the rules of law. Okay. collection management What? And the customs of customs.

7. Imports to the non-tariff zone of the store economy when it is sold into the domestic Vietnamese state under the provisions of the relevant law, are required to file a statutory import tax.

8. For manufacturing goods, machinization, recycling, assembly in the non-tariff zone located in the store economy zone if eligible for applicable preferable import tax rates or special preferable import tax is imposed on that import tax rate in accordance with the rules. Export tax law, import tax.

What? 13. Incentives for land rent, water lease

1. The investment project in the store economy is exempt from land lease, water lease by regulation at the Digital Protocol. 142 /2005/NĐ-CP November 14, 2005 by the Government on the collection of land rent, lease of water and digital decree 121 /2010/NĐ-CP December 30, 2010 Government about amended, add some of the provisions of the Digital Protocol 142 /2005/NĐ-CP November 14, 2005, namely:

a) Free of rent, water lease on the investment project of the special sector encouraging investment.

b) Exempt from land rent, a 15-year water lease since the day of construction is complete and put into use on investment projects in the field of encouraging incentives. And A quarter.

c) Exempt from land rent, an 11-year water lease since the date of the completion of the completed construction and put into use for non-regulated investment projects at point a, point b 1 Article Oh. y.

d) The special portfolio encourages investment and the sector to encourage investment by law on investment.

2. Domestic and foreign investors invest in the Lao Cai International Gateway Economic Zone (Lao Cai Province), International Gateway Economic Zone. Oh! Hung (Hà Cong Province), Economic Zone-Special Trade Lao Bao (Quải Province), An Jiangsu Regional Economic Zone (Anjiang Province), House Economic Zone Move. Yu Huan (Kon Tum Province), Kon Tum Provincial Economic Zone (Kon Tum Province), Co-Post-Sơn Sơn (Sơn Sơn Province), Nail Gate Economic Zone (Quảng Ninh Province) and City Watch Economic Zone (Tower of the Tower) on lease of land, rent The country, in addition to its provisions, is down 70% of the land rent, the lease of the water, according to the land lease, the water lease applied in the district, the lowest level of land lease, the lowest water lease in the province. of the People's Committee of the Province of the Province from the five investors who are out of time.

What? 14. Preference to the collection of land

The investor has a need for land use in the store economy as a business-making side that chooses land-based land-based goods that have been used by the State of the land; exempt, reducing land use by regulation. Number Protocol 198 /2004/ND-CP December 03, 2004, Decree Stain. 44 /2008/NĐ-CP April 9, 2008 by the Government on the collection of land use and digital decree 120 /2010/NĐ-CP December 30, 2010 by the Government on the amendment, adds a Stain. The article of the Decree 198 /2004/ND-CP December 03, 2004, namely:

1. As long as the use of land on the project is in the field of special investment incentives.

2. A 50% reduction in land use must pay a state budget to the project of investment incentives.

3. A 30% decrease in land use must file a state budget on non-regulated investment projects at 1 and 2 This.

4. A special portfolio of investment incentives and investment favours by law on investment.

What? 15. Cost of fees, fees

1. The management of the store economy is authorized to collect a number of charges, the fees associated with the state management activities of the prescribed department, including:

a) Investment appraisal fees and business registration fee fees, which provide information on business registration for investment projects under jurisdiction.

b) The fee, the fee associated with the grant, resupply, modification, addition and extension of the license to the representative office of t socket Foreign merchants and merchants are based in the store economy; issuing business licenses to sales of goods and activities directly related to the sale of goods to businesses with foreign investment and foreign investors. I mean, the first time I was invested in the grocery store.

c) Fee, fee l On the level, level, extension, recovery of employment permits to foreigners, Vietnamese residing abroad working in the store economy; the employment level for Vietnamese workers working in the store economy.

d) Ph. Well, The fee is related to the level of certificates of goods that receive the export of goods produced in the store economy and other types of permits, certificates, other certification, in the store economy.

Fees, fees associated with confirmation p, v. What? n ' s about real estate in the region. What? The window All right u socket It's relevant.

2. The management of the store economy is building the toll, l The fee applies in the economic zone of the agency to the authority issued by the law of the law, the fee.

3. The fees, the fees issued by the Board of Economic Zone, directly acquired the state budget in part to offset the cost of the procurement organization and the additional costs of operating the costs of the law.

What? 16. The mining policy, using the shop economy infrastructure

1. The investor has a manufacturing investment project, business in the store economy that uses technical infrastructure and social infrastructure in the area to pay for infrastructure use.

2. Business investment business infrastructure business-the social sector in the store economy is organized:

a) Manage, exploit and collect the infrastructure use of investors in the economic and retail-store economic zone. Stain. i with the work done by m There. The investment is set by law.

b) The toll uses infrastructure structures (obtained by means of departure, on arrival), other public services and utilities in the store-based business district, according to the law of fees, fees, in which:

- The fees from the buildings, the utility of the State of Investment are the revenues of the state budget;

- Fees from the buildings, utilities, are not due to the state budget.

The Provincial People ' s Council has a specific decision-to-store economic zone and the management, which uses the funds to use the works, the utility stipulated at this b point at the direction of the Ministry of Finance.

3. For technical infrastructure work-general society in the non-object store economic zone is regulated at paragraph 2 This, the Board of Management Economic Zone is available in the United States. to The defense of management, exploitation, maintenance, maintenance, and income. Okay. n use lower t And It's the houses. And The private sector is regulated by the Provincial People's Committee to invest in the maintenance, maintenance, maintenance of these infrastructure works and carrying out regulatory management.

Chapter III


What? 17. The responsibility of the Board of the Store Economic Zone

The Board of Economic Zone Management has jurisdiction and responsibility of state management to the activities of the economic zone under regulation at this Decision and other relevant legislation.

What? 18. The responsibility of the Provincial People ' s Commission has the store economy.

1. Direct only and approve of the detailed planning of building the store economy, the functional areas. to The area of the store economy; only the appraisal and approval of the basis design of the development investment project that infrastructure the functions of the functions of the store in accordance with the provisions of the relevant law.

2. The direction of carrying out the recovery of land, water, compensation, free discharge, resettlement, resettlement and implementation of the lease or delivery procedures. All t in the region. What? The door Move. According to the laws of land and law related.

3. The presiding officer planned and reported the Provincial Council decided to use a local budget capital. Please. g to invest in the system Stain. The social infrastructure and social infrastructure of the store economy are regulated by law on investment, state budgets, and other laws concerned.

4. The Provincial People's Council decides how to collect and manage, use television. Okay. The cost of use of works, utilities.

5. Conditional regulation (scale of capital investment, land area uses tax-free sales) and directed the management of tax-free sales business for visitors to travel. The non-tariff zone is consistent with local real conditions, meeting the needs of the province's tourism development and ensuring tight management, avoiding the use of policy for smuggling, commercial fraud.

6. Carrying out the duties, the authority to govern the state is different from the economic zone on the provisions of the law.

What? 19. Ministry of Service, Industry

1. KTK What? Planning and Investment, Ministry of Finance, Ministry of Commerce has responsibility for management and local guidance with the gateway economic zone, in fact. Don't n policy stipulated at this decision.

2. Ministries, the other sector within its functional range are responsible for d. There. There is a local area where the local economy is located in this decision.

What? 20. Terms of execution

1. This decision has been in effect since 15 January 2014.

2. This decision repel:

a) Number Decision 33 /2009/QĐ-TTg The Prime Minister's March 02, 2009, by the Prime Minister of the Government of the Government of the Government of the Government of the Government of the United States.

b) Number Decision 93 /2009/QĐ-TTg July 10, 2009 by the Prime Minister amended, adding a paragraph 4 Article 21 Decision No. 33 /2009/QĐ-TTg The Prime Minister's March 02, 2009, by the Prime Minister of the Government of the Government of the Government of the Government of the Government of the United States.

c) The regulations on the mechanism, financial policy at the operating rules of the store economy, the non-tariff on the appendix issued with the decision.

3. The case of texts cited at this Decision is amended, the appointment added. U Whether or not to replace it is in accordance with the regulation in the revised, complementary or substitution text.

4. Projects. U Having been granted an Investment License, the Certificate of Investment is in favour of a higher preferable policy than stipulated at this decision, and if it is eligible for preferable treatment, it will continue to be granted a preference in the license. And Private, the Certificate of Investment for the rest of the time. The preferable case in the Investment License, the Certificate of Investment, is lower than the regulatory level at the decision, and the provisions of this decision apply to the remainder of the decision.

5. V Tax-free sales policy for non-tariff tourism visitors in the store economy:

a) Tax preferable tax on non-tariff tourist tourist attractions in the store economy according to the Prime Minister's decisions on the operational rules of each of the store economy are carried out with a value of no more than 1,000,000 (one million). One person per day.

b) Merchants are only allowed to sell their own i Tax on non-tariff tourists when there's a store. Yes. m in the detailed planning of the construction of approved functions, there is a license to operate a duty-free sales business provided by the competent authorities under the provisions of the Provincial People's Committee.

c) The Ministry of Finance chaired, in coordination with the relevant ministries, the Provincial People ' s Committee had the store economy:

- The provision of a non-tax-free item portfolio for non-tariff tourism visitors includes special consumption tax goods, management goods under tariff quotas;

- The tax of the taxable item is immediately upon imports from foreign countries into the non-tariff zone of the site. Move. u;

- Construction of management, prevention, prevention, handling of tax incentives to collect, smuggle goods into the domestic, illegal business.

6. Ministers, peer-to-peer agencies, government ministers of the government, the chairman of the People's Committee of the provinces of the department of the department store and the organizations, the individual involved are responsible for the decision.

Prime Minister


Dao Dung