Circular 96/2009/tt-Btc: Financial Policy Guidelines Prescribed In Decision 12/2011/qd-Ttg On Industry Development Policy Support

Original Language Title: Thông tư 96/2011/TT-BTC: Hướng dẫn chính sách tài chính quy định tại Quyết định 12/2011/QĐ-TTg về chính sách phát triển ngành công nghiệp hỗ trợ

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Export Tax base, import tax of 45/2005/QH11 on 14/6/2005 and Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax;

The base value added tax Act No. 13/2008/QH12 on 03/6/2008 and Decree 118/2008/ND-CP on 8/12/2008 the Government detailing and guiding the implementation of some articles of the law on value added Tax;

Pursuant to the law on Enterprise Income Tax of 14/2008/QH12 on 3/6/2008 and Decree No. 124/2008/ND-CP on 11/12/2008 the Government detailing and guiding the implementation of some articles of the law on Enterprise Income Tax;

Pursuant to the law non-agricultural land use Tax number 48/2010/QH12 on 17/6/2010;

Pursuant to Decree No. 198/2004/ND-CP dated 03/12/2004 and Decree No. 42/2008/ND-CP on 9/4/2008 of the Government revising, supplementing a number of articles of Decree No. 198/2004/ND-CP dated 03/12/2004 by the Government on land use charge;

Pursuant to Decree No. 120/2010/ND-CP on 30/12/2010 of the Government about amending and supplementing a number of articles of Decree No. 198/2004/ND-CP dated 03/12/2004 by the Government on land use charge;

Pursuant to Decree No. 142/2005/ND-CP on November 14, 2005 and Decree 118/2010/ND-CP on 30/12/2010 of the Government about amending and supplementing a number of articles of Decree No. 142/2005/ND-CP on November 14, 2005 by the Government on currency land lease, rent water;

Pursuant to decision No. 12/2009/QD-TTg on 24/02/2011 by the Prime Minister on the development of a number of industry support;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

The Ministry of Finance shall guide financial policy stipulated in decision No. 12/2011/QĐ-TTg dated 24/2/2011 by the Prime Minister on the development of a number of industry support (decision No. 12/2009/QD-TTg) as follows: article 1. Scope: this circular guide financial policy promotes industrial development support for the sector: mechanic-electronic, information technology, manufacturing and Assembly of automobiles, textiles-apparel, leather-shoe and industrial support for high technology development as stipulated in decision No. 12/2009/QD-TTg.

Article 2. Application object 1. State management agencies, organizations and individuals related to industry support.

2. The projects of production of industrial products. In particular, industrial product support is determined according to the provisions in paragraph 2 of article 3 of decision No. 12/2009/QD-TTg or named in the category of industrial products support the priorities due to the Prime Minister issued under the provisions of article 5 paragraph 1 point a decision No. 12/2009/QD-TTg.

Article 3. Tax incentives for export, import tax of 1. As for the projects in the list of fields to be imported tax incentives in Appendix I attached to Decree No. 87/2010/ND-CP on 13/8/2010 of the Government detailing the implementation of a number of articles of the law on the export Tax, import tax (Decree No. 87/2010/ND-CP) or investing in areas that are of import tax incentives as stipulated in clause 18 Articles 12 of Decree 87/2010/ND-CP shall enjoy tax incentives for export, import tax according to the provisions of article 12 of Decree 87/2010/ND-CP, specifically: 1.1. Be imported tax free for: 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.

1.2. The import tax exemption for imported goods prescribed in clause 1.1 this is applicable to both cases expansion project, alternative technology, technological innovation.

1.3. materials, supplies, components and accessories in the country not yet produce was imported for the manufacture of the investment projects in the field of investment promotion provisions in Appendix I attached to Decree No. 87/2010/ND-CP or geographical socio-economic conditions particularly difficult (except the manufacturing project car , motorcycle, electric heating, air conditioner, fridge, washing machine, electric fan, dishwashing machine, DVD, sound system, electric irons, electric kettle, hair dryer, drying the hands and other items as determined by the Prime Minister) are exempt from import tax within 5 (five) years from the date of starting production.

2. Exempt from import duty for raw materials, supplies and served directly to the production of software products that are not produced in the country.

3. Exemption from import duties for goods imported for use directly in the work of scientific research and technological development, including: machinery, equipment, spare parts, supplies and transportation in the country have not produced, domestic technology not yet created; documents, books, newspapers, scientific journals and electronic information resources about science and technology.

4. Goods producing, processing, recycling, assembled in the tax-free zone does not use raw materials, component parts imported from overseas while imports into the domestic market are exempt from import tax; the case of the use of raw materials, component parts imported from overseas, when imports into the domestic market only had to pay import tax on raw materials, imported components constitutes in commodities.

5. Goods imported to produce goods for export or exporting into tax-free if already paid import tax is tax refund corresponding to the actual product rate of exports and not export tax for goods eligible for export is made from whole raw materials imported.

6. duty free import procedures, non-tax revenue tax refund for export and follow the instructions in circular No. 194/2009/TT-BTC on December 6, 2010 Ministry of Finance's Guide on customs procedures, auditing, customs supervision; the export tax, import tax and tax administration for export and import goods (circular No. 194/2009/TT-BTC).

Article 4. Credit loans of State investment and development projects of the industrial product manufacturing support are considered part of the loan of capital investment credit of State development of government regulations on credit investments and export credit of the State and the writing guidelines.

Article 5. Financial aid policy according to the rules on aid for small and medium enterprise development project owner produced industrial products to support small and medium enterprises are entitled to financial aid policies as stipulated in Decree No. 56/2009/ND-CP dated 30/6/2009 the Government help small and medium enterprises development and the writing direction Guide No. 56/2009/ND-CP, as follows: 1. Decision No. 17/2011/QĐ-TTg dated 10/1/2011 of the Prime Minister issued the guarantee regulation for small and medium business loans at commercial banks.

2. Circular No. 05/2011/TTLT-BKHĐT-BTC dated 31/3/2010 of the Ministry of finance plans to help guide investment and training, fostering human resources for small and medium businesses.

3. Decision No. 17/2011/QĐ-TTg dated 6/4/2011 by the Prime Minister on the extension of the corporate income tax of the small and medium enterprises in order to remove difficulties and contribute to promoting the economic growth in 2011; Circular No. 52/2009/TT-BTC dated 22/4/2011 the Ministry of Finance shall guide the implementation of decision No 21/2011/QĐ-TTg dated 6/4/2011 by the Prime Minister on the extension of the corporate income tax of the small and medium enterprises in order to remove difficulties and contribute to promoting the economic development in 2011.

Article 6. Tax incentives for projects of industrial product manufacturing support for high-tech industry development projects and industrial products manufacturing support for developing high-tech industries enjoy tax policy under the provisions of the law on high technology, specifically the following : 1. On the export tax, import tax: a) the case of the project to produce industrial products support high-technology industrial development in the list of fields to be imported tax incentives in Appendix I attached to Decree No. 87/2010/ND-CP or investing in the area be imported tax incentives as stipulated in clause 18 article 12 of Decree 87/ 2010/ND-CP then enjoy preferential import tariffs according to the instructions in paragraph 1 of article 3 of this circular.

b) project produced industrial products support for developing high-tech industries enjoy tax incentives for export, import tax according to the instructions in paragraph 2, paragraph 3, clause 4 and clause 5 of article 3 of this circular if the guarantee conditions specified respectively in each account.

c) implementation procedures for tax incentives to export, import tax follow the guidance in circular No. 194/2009/TT-BTC.

2. the enterprise income tax: a) the case of the project to produce industrial products support for high technology industry development in new business from the investment projects in the fields of high technology, scientific research and technological development, software product or production is a new established businesses from investing in the project areas have economic conditions- social difficulties, geographical socio-economic conditions particularly difficult ..., are tax preferences, provided the enterprise income tax reduction, as defined in Chapter III of the Law on Enterprise Income Tax.


b) based implementation of tax preferences, provided the enterprise income tax reduction made under the provisions of Decree No. 124/2008/ND-CP on 11/12/2008 the Government detailing and guiding the implementation of some articles of the law on Enterprise Income Tax and circular No. 130/2008/TT-BTC dated 26/12/2008 of the Ministry of Finance shall guide the implementation of some articles of the tax law the business income of 14/2008/QH12 and guiding the implementation of Decree No. 124/2008/ND-CP on 11/12/2008 detailing the Government's implementation of some articles of the law on Enterprise Income Tax and circular No. 18/2009/TT-BTC on 10/02/2011 the Ministry of Finance shall guide modify Supplement circular 130/2008/TT-BTC.

Article 7. Instructions for tax incentive policies and other income 1. Value added tax: a) enterprises, the project produced industrial products support service value added tax according to the provisions of the value added tax Act and Decree No. 123/2008/ND-CP on 8/12/2008 the Government detailing and guiding the implementation of some articles of the law on value added Tax.

b) enterprises, the project produced industrial products support the renewal procedure applied tax and value added tax refund for equipment, machinery, means of transportation lies in technology and construction materials in the country have not produced the need to create a fixed asset of the business if the conditions specified in circular No. 92/2010/TT-BTC dated 17/6/2010 of the Ministry of Finance shall guide the renewal procedure tax and value added tax refund for equipment, machinery, means of transportation in the technology and construction materials in the country have not produced the need to create a fixed asset of the business.

2. About the money the land use, land lease, rent water and non-agricultural land use tax: manufacturing investment projects of industrial product support in the field of investment incentives, special field of investment incentives or investments in geographical socio-economic difficulties geographical, economic and social conditions especially hard to enjoy the following incentives: a) Long, reduce the amount of land use under the provisions of Decree No. 198/2004/ND-CP dated 3/12/2004 by the Government on land use charge; Decree No. 45/2008/ND-CP on 9/4/2008 of the Government revising, supplementing a number of articles of Decree No. 198/2004/ND-CP dated 3/12/2004 by the Government on land use charge; Decree No. 120/2010/ND-CP on December 30, 2010 by the Government on amendments and supplements to some articles of Decree 198/2004/ND-CP and the writing guidelines.

b) Long, reduce land rents, hire the water as stipulated in Decree No. 142/2005/ND-CP on November 14, 2005 by the Government on currency land lease, rent water; Decree No. 121/2010/ND-CP on 30/12/2010 of the Government about amending and supplementing a number of articles of Decree No. 142/2005/ND-CP on November 14, 2005 by the Government on currency land lease, rent water and the writing guidelines.

c) Long, reduce non-agricultural land use tax under the provisions of the law of non-agricultural land use Tax and the writing guidelines.

Article 8. Effect 1. This circular effect since January 18, 2011;

2. In the process of implementation, if the related reference documents this circular was modified, supplemented or replaced, then follow the new text to be modified, supplemented or replaced.