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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The DECISION to prescribe financial policies, mechanisms for border gate economic zones _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to Decree No. 106/2006/ND-CP of September 22, 2006 the Government detailing and guiding the implementation of some articles of the law on investment;
Pursuant to Decree No. 29/2008/ND-CP dated 14 March 2008 the Government's regulations on industrial zones, export processing zones and economic zones;
According to the recommendation of the Minister of finance;
The Prime Minister issued a decision regulating mechanism, financial policy for gate economic zones, chapter I GENERAL PROVISIONS article 1. Scope this regulation decision mechanism, financial policy for gate economic zones.
Article 2. The object to apply the applicable object of this decision include: State management agencies, organizations, individuals are related to trade, investment, production and other business activities in border gate economic zones.
Article 3. Explanation of terms In this decision, the terms below are interpreted as follows: 1. gate Economic Zones as economic zones are formed in land border areas have international or main gate, gate bilaterally and are established according to the decision of the Prime Minister , including the special trade-economic Lao Bao, Quang Tri province and international border gate economic zone of suspension bridge, Ha Tinh Province. 2. Tax-free zones in gate economic zones are geographic areas have defined boundaries, are separated by fences outside the territory (excluding trade-economic area in particular Lao Bao, Quang Tri province and international border gate economic zone of suspension bridge, Ha Tinh Province), there is the gate and doors ensure the conditions for the control of the customs authority and the relevant authorities are concerned, there are customs, commodity inspection monitoring and media into the zone.
Tax-free zones in the border gate economic zone include: special trade economic zone, commercial zone, free trade zone and the zone names are established by decision of the Prime Minister, buying and selling goods, services between this area with the outside is export relations import.
Chapter II SPECIFIC PROVISIONS category 1 CREDIT and INVESTMENT POLICY article 4. Infrastructure investment funds of the State budget of 1. Investment projects of infrastructure construction, technical and social infrastructure of the border gate economic zones deployed capital from investment capital for development of local budgets.
2. the central budget to support the projects of infrastructure invested gate economic zones as defined in decision No. 60/2009/QD-TTg on September 30, 2010 of the Prime Minister. Separately in the period 2013-2015, supporting a minimum of 70% of the total funding from the central budget in the annual plan for investment in development of infrastructure system the gate economic zones are chosen to focus development investment under the scheme was approved by the Prime Minister.
3. The management, use, capital budget support, investment and infrastructure construction gate economic zones follow the provisions of the law on the management of basic construction investment, State budget Law and the provisions of relevant laws.
Article 5. Capital 1. Investment in the economy of the gate are financed by the issuance of bonds under the provisions of the law: a) for corporate bonds guaranteed by the Government: follow the provisions of Decree No. 01/2010/ND-CP on 05 January 2011 by the Government on the release of government bonds , bonds are Government-guaranteed and local government bonds; the enterprise must ensure the conditions and according to the provisions of the law on public debt management and enforcement guidance documents.
b) for local government bonds: implementation as stipulated in Decree No. 01/2010/ND-CP on 05 January 2011 by the Government on the release of government bonds, Government-guaranteed bonds and bonds of local government.
c) for corporate bonds: follow the provisions of Decree No. 90/2010/ND-CP dated 14 December 2010 of the Government about the release of bonds of enterprises.
d) all of the proceeds from the bond issuance is managed, used in accordance with the law.
2. The institutions, foreign individuals, Vietnam people settled in foreign direct investment in the economic zone, including the application of construction-business forms-transfer (BOT), build-transfer (BT), build-transfer-business (BTO) and the investment in the form of public-private partnership.
3. The project to build technical infrastructure, social infrastructure and construction projects, utilities, public services needed by the gate economic zones are included in the list of projects calling for which official development assistance (ODA) according to the provisions of the law.
4. investment projects in gate economic zones are the loans of credit organizations, foreign bank branch and mobilize capital from the organizations and individuals in the country and abroad in accordance with the law.
Article 6. Capital from the Economic Committee of the Land Fund provincial used the revenues land use money land lease at the border gate economic zone in order to invest in the construction of infrastructure works and social infrastructure engineering, construction services, essential utilities serving the border gate economic zone in general or to create clearance for capital investment in the development of border gate economic zone in accordance with the law.
Article 7. Credit the State capital investment projects in the border gate economic zone are entitled to credit for investment policy and export credit under the provisions of Decree No. 75/2010/ND-CP on August 30, 2010 by the Government on credit investments and export credit of State and Decree No. 54/2013/ND-CP on May 22, 2013 of the Government on additional Conference No. 75/2010/ND-CP on August 30, 2011.
Section 2 of the TAX POLICY, fees and OTHER FINANCIAL POLICIES of things 8. The preferential enterprise income tax preferential enterprise income tax for enterprises operating in border gate economic zones follow the provisions of the corporate income tax laws and the documents guiding the implementation.
Article 9. Incentives on personal income tax 1. Vietnam people and foreigners directly to work, production and business in the economic area, have an income from employment, business at the border gate economic zones subject to personal income tax under the provisions of law on personal income tax was reduced 50% tax.
2. Registration, Declaration, filing taxes, settlement, individual income tax refund made under the provisions of the law.
Article 10. Tax incentives of value 1. Goods and services from the tax-free Department of the border gate economic zones exported abroad subject to not subject to value added tax.
2. Goods or services produced and consumed within the tax-free in gate economic zones subject to not subject to value added tax.
3. Goods and services imported from overseas and are consumed in the tax-free zone border gate economic subject not subject to value added tax.
4. Goods and services from other functional areas in the economy of the gate and merchandise, service from Vietnam domestic exports into the tax-free border gate economic zone applies a tariff value added tax is 0%, except in the following cases: a) commodities , the service does not apply to value added tax 0% as defined in article 8 paragraph 1 value added tax laws and the documents guiding the implementation.
b) commodities not implemented customs procedures when exporting from other functional areas in the economy of the gate and from Vietnam inland into the tax-free not separated by fences outside the territory hard.
The Ministry of Finance issued the list of goods not made customs and commodity inspection list before completing the value added tax applied to goods and services provided for in this paragraph on the basis of the Commission's proposal of having gate economic zones.
5. Goods and services from the tax-free border gate economic zone put in consumption in other functional areas in the border gate economic zone or put into domestic consumption in Vietnam is subject to value added tax in accordance with the law.
Article 11. The special consumption tax on goods and services subject to special consumption tax on imported from foreign countries into the tax-free border gate economic zone, from other functional areas in the economy and from exports of Vietnam inland into the tax-free border gate economic zone , from the tax-free Department of the border gate economic zone imported into Vietnam from the domestic and other functional areas in the economic zone, from the tax-free Department of the border gate economic zone offshore exports made under the provisions of the special consumption tax Law and guidance documents.
Article 12. Tax incentives for export, import tax of 1. Goods imported to create the fixed asset investment project at the border gate economic zone (excluding tax-free zone) are exempt from import tax, include: a) the equipment, machines;
b) means of transport in the technological lines in the country have not produced; transport workers including cars from 24 seats and the media cards;
c) components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble in sync with the equipment, machinery, means of transport specified in point a and point b of this paragraph;
d) raw materials, materials in water has not been used for the production of construction equipment and machinery located in the technology or to manufacture components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble in sync with the device, machinery specified in point a of this paragraph;
DD) construction materials in the country have not produced.

The exemption from import duties for goods specified in this paragraph is applicable to both cases expansion project, alternative technology, technological innovation.
2. The cargo from the tax-free Department of the border gate economic zones exported abroad or imported from abroad into the tax-free border gate economic zone and is only used in the tax-free goods taken from the tax-free to other tax-free zones subject to not subject to export tax , import tax.
3. Goods producing, processing, recycling, assembled at the tax-free Department of the border gate economic zone when exported to a foreign tax exemption for export.
4. The goods are building materials from Vietnam domestic or from other functional areas in the economy of the gateway into the tax-free Department of the border gate economic zones for the construction, repair and maintenance of the technical infrastructure, public social infrastructure in the tax-free export tax exemption. For goods or services originating from Vietnam to export and domestic use only in special trade-economic Lao Bao, Quang Tri province and international border gate economic zone of suspension bridge, Ha Tinh Province are tax free export.
5. materials, supplies, components and accessories in the country not yet produce was imported for the manufacture of the investment projects in the border gate economic zone (excluding the project produced the products subject to special consumption tax, electronic products, electronics and other items as determined by the Prime Minister) are exempt from import tax within 5 (five) years from the date of starting production.
The identification of raw materials, supplies, components and accessories in the country have not produced the tax bases do follow list by the Ministry of planning and investment.
6. Goods producing, processing, recycling, assembled in the tax-free zone does not use raw materials, component parts imported from overseas when imported into Vietnam from the domestic tax exemption; the case of the use of raw materials, component parts imported from overseas, when imported into Vietnam's Interior only to pay the import tax charged on the portion of raw material, imported components constitutes in that goods (other than goods producing, processing, recycling, Assembly of the investment project has a total investment of over 20 billion in international border gate economic zone of suspension bridge , Ha Tinh Province and special trade-economic Lao Bao, Quang Tri province has used imported materials and components from abroad, when imported into Vietnam from the domestic duty-free import shall be 5 years from the start of production). The determination of the import duties to be paid for the raw materials, import components from abroad constitutes in goods in inland Vietnam as follows: a) the case of organizations, individual business in tax-free imports into the hinterland had registered with the customs of the category of goods imported using as raw materials production components, imported into the hinterland and the level of raw materials, components and accessories used for the production of imported goods before entering into the Interior of Vietnam shall determine the import duty to be paid based on the number of tax rates, imports into Vietnam and domestic tax value calculated on the raw material component , imported components from abroad constitutes in goods imported into Vietnam's interior;
b) case does not determine the value of the tax calculation as defined in point a of this paragraph, the Customs authorities determine the tax for the raw materials, components and component in the imported into Vietnam in accordance with the domestic law on tax administration and customs value.
7. Imports into the tax-free border gate economic zone when it was sold to Vietnam under the provisions of the domestic law of the relevant import duties to be paid according to the rules.
8. for manufactured goods, processing, recycling, assembled in the tax-free zone is located in the economic zone gate if eligible tax preferential import tariffs or import duties special then applied import tax that according to regulations of the export tax law , import tax.
Article 13. Preferential land lease, rent water 1. Investment in the economy of the gate be free, rent the water as stipulated in Decree No. 142/2005/ND-CP on November 14, 2005 by the Government on currency land lease, rent water and Decree 118/2010/ND-CP on December 30, 2010 by the Government on amendments supplement some articles of Decree No. 142/2005/ND-CP on November 14, 2005, in particular as follows: a) free, surface rental for investment projects in the field of investment promotion.
b) free, rent water 15 years from the date the completed construction and put into use for investment projects in the field of investment incentives.
c) free, rent water 11 years from the date the completed construction and put into use for investment projects not subject to the provisions in point a, point b of paragraph 1 of this article.
d) directory of special areas to encourage investment and encouraged investment areas according to the provisions of the law on investment.
2. domestic investors and foreign investments into the economy of the Lao Cai international border gate (Lào Cai), international border gate economic zone of suspension bridge (province), the special trade-economic Lao Bao (province), An Giang border gate economic zone (An Giang Province), the MOC Bai border gate economic zone (Tay Ninh province) Gate economic zones Seaboard international Y (province of Kon Tum), Dong Dang border gate economic zone-lang son (Lang Son province), Mong Cai border gate economic zone (Quang Ninh province) and gate economic zone in Dong Thap (Đồng Tháp province) when land rental, rent water, in addition to enjoying the privileges specified in paragraph 1 of this article also be reduced 70% land rental water, hire the calculated unit cost of land rental, rent water applied at the district level land rental, rent the lowest water in the province under the provisions of the provincial people's Committee, since most of the time investors enjoy preference stated in paragraph 1 of this article.
Article 14. Preferential currency money investors are land use land use needs in gate economic zones do production business that choice land forms there collect money using the land shall be State land charge land use; be waived, reduced use of land under the provisions of Decree No. 198/2004/ND-CP dated 9 December 2004, Decree No. 44/2008/ND-CP dated 9 April 2008 the Government collect money using the land and Decree No. 120/2010/ND-CP on December 30, 2010 by the Government on amendments supplement some articles of Decree No. 198/2004/ND-CP on December 3, 2004, as follows: 1. Waiver of land use money for projects in the field of special investment incentives.
2.50% reduced deposit payable land use State budget for projects in the field of investment incentives.
3.30% discount money payable land use State budget for investment projects not subject to the provisions in clause 1 and clause 2 of this Thing.
4. list of special field of investment incentives and preferential investment sector under the provisions of the law on investment.
Article 15. Policies on charges and fees 1. Management of gate economic zones are authorized to collect certain types of fees related to the operations of the State management according to the regulations, including: a) investment appraisal Fees and fees for business registration certificates, the charge to provide information about business registration for investment projects in the authority.
b) of fees related to grants, grant, modify, Supplement and extension of the licence established representative offices of foreign merchants and organizations based in gate economic zones; the business license for the purchase and sale of goods and the activities directly related to the sale of goods for enterprises invested abroad and foreign investors for the first time to invest gate economic zones.
c) of fees related to grants, grant, renewal, revocation of work permits for foreigners, Vietnam people settled abroad working in border gate economic zones; Labor book supply for laborers working in Vietnam border gate economic zones.
d) of fees related to the certificates of origin of goods produced in the economic area and the types of licenses, certificates, other certificates in the relevant gate economic zones.
DD) of fees related to the confirmation of the contract, written about real estate in gate economic zones for the organization concerned.
2. Management of construction gate economic zones the level of costs, fees apply at the border gate economic zone the competent authority issued under the provisions of the law of fees.
3. The charges and fees by border gate economic zones directly obtained the State budget again in part to offset the costs of organization and additional expenditure of funds operating under the rule of law.
Article 16. Mining policy, use of infrastructure works gate economic zones 1. Investors have investment projects in manufacturing, business in the economic zone gate have used the technical infrastructure works and social infrastructure in the zone have to pay to use the infrastructure.
2. business investment business of infrastructure in social engineering-gate economic zones are organized: a) the management, exploitation and collect money using the infrastructure of the investors in the economy of the gate for his works construction according to the provisions of the law.
b) charge a fee to use the infrastructure works (for the media, on the gate), the service works and other public utilities in the gate economic zones in accordance with the law on fees, including:-cost of currency from the works, investment by the State utility's revenues in the State budget;
-Cost of currency from the works, not by the State utility's investment account currency is not in the State budget.
The provincial councils have gate economic zones specific salary decisions and the management, usage charges using the Add-ons specified in point b of this clause under the guidance of the Ministry of finance.

3. for technical infrastructure works in general socio-economy of the gate are not subject to the provisions in paragraph 2 of this article, the economic zone management gateways are responsible for governing, exploitation, maintenance, maintenance and infrastructure using money of the investors in the zone rates by the provincial people's Committee rules to the top investment for the maintenance, servicing, maintaining the conditions of service of the infrastructure works and perform the management according to the provisions of the law.
Chapter III IMPLEMENTATION article 17. Responsibility of the management of the economic zone management gate gate economic zones have the authority and responsibility for the governance of the activities of the border gate economic zones as specified in this decision and other relevant laws.
Article 18. The responsibility of the provincial people's Committee has the gate economic zones 1. Directs the establishment and approval of construction detailed planning of economic zones, the functional areas in the border gate economic zones; directs the evaluation and approval of the design of investment projects in infrastructure development the functional areas in the gate economic zones in accordance with the relevant legislation.
2. Directs the implementation of the recovery of the land, the water, compensation, clearance, resettlement, resettlement and perform the procedures in the land rental or gate economic zones according to the provisions of the law of the land and the laws concerned.
3. Host construction plan and report the people's Council decided to use the budget to invest in local infrastructure systems engineering and social infrastructure of the border gate economic zone in accordance with the law on investment, on the State budget and the provisions of other relevant laws.
4. The provincial people's Council to decide the level of currency and the management, usage fee to use the utility.
5. Prescribing conditions (capital investment, land use business sales tax free) and direct the management of the business of selling tax free for visiting travel tax-free zone consistent with local conditions, meeting the needs of the province's tourism development while ensuring strict management , avoid using policy to smuggling, commercial fraud.
6. Perform the duties, other governance powers for border gate economic zone in accordance with the law.
Article 19. The responsibilities of the ministries 1. The Ministry of planning and investment, Ministry of finance, the Ministry of industry and trade is responsible for the management and local guides have gate economic zones, a policy defined in this decision.
2. The other ministries in the scope of their functions responsibly guide the local gate economic zones made provisions in this decision.
Article 20. Terms of implementation 1. This decision has the effect since July 15, 2014.
2. This decision repealed: a) decision No. 33/2009/QD-TTg dated 2 March 2009 of the Prime issue, the financial policy for the gate economic zones;
b) decision No. 93/2009/QD-TTg dated 10 July 2009 Prime Minister's amended article 21 paragraph 4 supplements the decision No. 33/2009/QD-TTg dated 2 March 2009 of the Prime issue, the financial policy for the gate economic zones;
c) regulations on financial policy mechanisms in the regulation of economic activity, tax-free zones specified in the appendix attached to this decision.
3. in case the text is quoted in this decision be modified, supplemented or replaced shall follow the provisions in the text modified, supplemented or replaced.
4. investment projects have been licensed to invest, the investment certificates are enjoying higher incentives policy compared with the provisions of this decision, if the eligible response on the incentives are perks in the investment license, certificate of investment for the remaining time. The case of incentives included in the investment licences, investment certificates is lower than the level of incentives provided for in this decision shall be entitled to preferential rates under the provisions of this decision apply to the rest.
5. sales tax exemption policy for visitors traveling in the tax-free zone gate economic zones: a) the provisions for tax incentives for visitors traveling in the tax-free zone gate economic zones according to the decision of the Prime Minister on the regulation of the activity of each gate economic zones are made with a value of not more than 1,000,000 (one million) Dong/1 person/1 day.
b) traders are only allowed sales tax free for tourists tax-free zone when the shop is located in the detailed planning of building functional areas are licensed, the business activity tax free sales by competent authority granted under the provisions of the provincial people's Committee.
c) Ministry of finance, in cooperation with the relevant Ministries, the provincial people's Committee has the gate economic zones:-regulations list items do not sell tax free for visiting the tourist zone tax-free including goods subject to special consumption tax, of the goods according to the tariff quota management;
-Regulated category of taxable items when imported from foreign countries into the tax-free border gate economic zone;
-Building management measures, prevention, handling of the acts taking advantage of preferential policies on taxation to collecting, smuggling goods into the Interior, illegal business.
6. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the economic area and the Organization, individuals responsible for the implementation of this decision.

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