The DECREE about the incentives, support environmental protection activities _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on environmental protection on November 29, 2005;
Considering the recommendation of the Minister of natural resources and the environment, the DECREE: chapter I GENERAL PROVISIONS article 1. Scope 1. This Decree regulates incentives, support on land, capital; the tax reduction, exemption, fee for environmental protection activities; subsidies, support to consume products from the environmental protection activities and the incentives, other support for the activities and products from the environmental protection activities.
2. The incentives, support not specified in this Decree shall follow the provisions of other relevant laws.
3. This Decree shall not apply to environmental protection activities is the obligation of the owner under the provisions of the law; environmental protection activities are carried out by the funds derived from the State budget.
Article 2. Application object 1. State administration of resources and the environment; State administration of areas related to incentives, support environmental protection activities.
2. organizations and individuals have new investment projects; project to expand the scale, capacity enhancement, entrepreneurship, technological innovation in the implementation of environmental protection activities; projects of scientific research, transfer and application of technology of processing, recycling of waste, environmentally friendly technologies and causing serious environmental pollution to relocate (hereinafter referred to as project environmental protection activities).
3. where the international treaties to which the Socialist Republic of Vietnam is a member have other regulations with the provisions of this Decree shall apply to the provisions of international treaties.
Article 3. Explanation of terms In this Decree, the terms below are interpreted as follows: 1. Waste management is the process of using the technology, technical solutions reduce, eliminate, destroy the harmful ingredients or not helpful in the waste; recovery, recycling, reuse of the components is useful in waste.
2. The production of clean energy, renewable energy is the energy produced from the use of wind power, solar lighting, geothermal, tidal.
3. environmentally friendly products are products that are in the process of the raw material extraction, production, use, and survival after disposing of less harmful for the environment than the products of the same type and grantee organization's eco-labels are recognized by the State.
4. replacement products natural ingredients are good for the environment is the product created by humans have the ability to substitute for the natural materials that are in the process of existence, use or after disposing of less harmful for the environment than alternative products.
5. environmentally-friendly technology is the technology is applied in the production, business and consumer research, which is in the process of operation, using less harmful for the environment than the same technology and products are created from technology that is environmentally friendly products.
6. The basis of serious environmental polluters to relocate the base list serious environmental polluters to relocate following a decision of the authority.
7. waste disposal facility is the campus facilities including land, buildings, technology, equipment and auxiliary buildings used for waste treatment activities be dispersed layout at the appropriate location.
8. The basis for solid waste treatment activities that focus is a combination of solid waste treatment or waste treatment facilities complete and solid ancillary items are arranged in a location according to the master plan.
9. waste water treatment system concentration is the combination of one or more of the categories of waste water treatment facilities has reached design capacity from 2,500 m3 waste water back up in a day or waste water for 5,000 families over for urban areas or scale wastewater concentration to a point residents for rural areas.
10. The system of infrastructure of environmental protection industrial cluster, the village consisted of gathering, the waste water treatment, solid waste gathered districts often, hazardous waste.
11. cooperative enterprises in environmental protection activities are enterprises, cooperatives, made environmental protection activities specified in section A and section B of the list of activities, products from the environmental protection activities are incentives, support attached to this Decree.
Article 4. The principle of incentives, support 1. Individual organizations perform many activities to protect the environment are incentives, support, the perks, the corresponding support for the activities under the provisions of this Decree.
2. Prioritize active attraction of environmental pollution, recycling, reuse, and reduce waste pollutes the environment.
3. The extent and scope of incentives, support environmental protection activities are adjusted ensure consistent with environmental protection policies in each period.
Article 5. Environmental protection activities and products be incentives, support 1. Environmental protection activities are incentives, support includes: a) The environmental protection activities and products from the environmental protection activities specified in Active Directory, products from the environmental protection activities are incentives, support attached to this Protocol (hereinafter referred to as the category);
b) relocate the base cause serious environmental pollution.
2. Ministry of environmental resources and the actual situation the base prime decided to adjust the category after the opinion of the Ministry of finance, the Ministry of planning and investment.
Article 6. Conditions, the scope and the level of incentives, support 1. Conditions are entitled to incentives, support: a) the environmental protection act, the product defined in the catalog and the base relocation activities cause serious environmental pollution new perks, support the provisions in this Decree.
b) environmental activities defined in the catalog and the base relocation activities pollute the environment seriously just enjoy incentives, support the provisions in this Decree, when done in the form of active investment projects for environmental protection;
c) machinery, equipment, vehicles, tools, materials that are imported to serve directly for the implementation of the investment project of environmental protection provisions in the new category enjoy preferential import tariffs prescribed in this Decree.
2. The scope and the level of incentives, support: a) the environmental protection activities are incentives, including support for environmental protection activities are special incentives, support and environmental protection activities are incentives, support;
b) works to protect the environment are particularly incentives, support the provisions in section A listing attached to this Decree;
c) environmental protection activities are incentives, support the provisions in part B of the list attached to this Decree;
d) products from the environmental protection activities are incentives, support the provisions in part C of the list attached to this Decree.
Article 7. The prohibited acts 1. Dishonest Declaration to enjoy the incentives, support.
2. Use the incentives, not properly support the purpose.
3. Noise interference, obstruction, making it difficult for organizations, individuals in the incentives, support.
4. Taking advantage of a position of authority to let the audience enjoy the incentives, support is not properly regulated.
Chapter II the INCENTIVES, support category 1 incentives, in SUPPORT of LAND and INFRASTRUCTURE article 8. Support on the construction of infrastructure works 1. The investor of the construction project environmental protection provisions in clause 1, 2 section I section A of the list enjoy support on investment in infrastructure works as follows: a) State support for investment in the construction of public works projects, technical infrastructure (roads , electricity, water supply and drainage) in addition to the scope of projects connected with the technical infrastructure of the area;
b) in the case of State yet balanced up capital to support the projects defined in art. 1 of this article according to the progress of the project, the owner used the legal capital to invest in order to put the project into operation on schedule. This amount will be deducted from the amount of use of land or land lease and other items that the owner must submit the prescribed budget.
2. The Ministry of finance, in cooperation with the Ministry of planning and investment to guide the implementation of the provisions of paragraph 1 of this article.
Article 9. Support on the clearance and compensation construction owner protects the environment specified in section I of part A and part B of section I of the list of supported clearance as follows: 1. the people's committees of provinces and cities under central Government (hereinafter referred to as the provincial people's Committee) based on planning land use plan has been approved is responsible for the layout of land fund has completed the compensation, clearance for projects of environmental protection activities in the area.
2. Cases of land to build the technical infrastructure, environmental protection services are people who use the State Agency has the authority to revoke the person's land is land use, clearance compensation under the provisions of the law of the land to return for the investor.
Article 10. Preferential land use money land lease 1. An area of land used for operational construction environmental protection was especially endowed, support the provisions in section I of part A of the list are free to use the land, the land lease.
2. Land used for operational construction environmental protection be incentives, support the provisions in section I of part B of the list be reduced 50% of land use, land lease and be slowly paid land use, land lease but slow time paid land use land rents must not exceed five years from the date of delivery of the land.
Article 11. The financial incentives of the land base for serious environmental polluters to relocate.

1. Causing serious environmental pollution to relocate if the State doesn't collect money using the land land land use charge or receive a transfer of land use rights legally from other people that the land use money already paid to the State or the money was paid to the assignee is derived from the State budget shall be the following incentives : a) are arranged by manufacturer, business in the industrial area, area of production, trading for other focus, consistent with the land use plan was the State Agency has the authority to continue the review of business;
The land area is delivered with an area of land where the old manufacturing facility to relocate. Cases due to production development needs that need greater land area than the area where the old production facility, the cooperative business to set up investment projects, the State Agency has the authority to review the decision;
b) State land where the old manufacturing facility to relocate to favor using public purposes or be auctioned for use on the purpose of the social-economic development;
c) causing serious environmental pollution have to relocate as SOE used money auctioning land use (after subtracting the cost of the auction Organizer) and recorded on the State budget to pay land use, land lease , innovation and upgrading technology at the new manufacturing facility. The case of land in the old manufacturing facility to be recovered and used for public purposes shall be granted State business to pay for land use, land lease, to improve, renovate, upgrade technology at new production facilities corresponding to the value of land use right of the land that was calculated according to the market price at the time of withdrawal.
2. Causing serious environmental pollution to relocate if the State assigns land use charge or receive a transfer of land use rights legally from other people that the land use money already paid to the State or the money was paid to the assignee does not originate from the State budget shall be addressed as follows : a) Are State priorities arranged production business in the industrial area, area of production, trading for other focus, consistent with the land use plan was the State Agency has the authority to review continues manufacture business but have to pay land use according to the capacity of infrastructure investment;
The local case layout is not production business in the industrial area, area of production, business focus, business, cooperatives are choosing new locations consistent with the land use planning has been the competent State bodies and State aid clearance compensation (for land are other people use) or 50% reduction of land use money (for land the State has not yet delivered, to rent in the geographical socio-economic conditions of difficulty) or 100% of the reduction of land use (for land the State has not yet delivered, to rent in the area there are social-economic conditions particularly hard).
Cases due to production development needs that need greater land area than the area where the old production facility, the cooperative business to set up projects to competent State agencies land consider a disposition; cooperative enterprises have to pay compensation for site clearance or the funds used for the land that disparity.
b) was converted for the use of the land where the old basis but must conform to land use planning, detailed planning of urban construction planning, construction of rural residential point has been the competent State bodies. Business case, needs no cooperative land use shall be the land use right transfer for another person under the provisions of the law of the land.
3. The basis of serious environmental polluters to relocate the State rent land lease was filed with the State do not originate from the State budget shall be resolved as follows: a) for business, cooperative land rent was paid once for the whole period or have paid land rental for many years ago on Land Law in 2003 has effect shall be the first priority of land leasing arrangement in the production zone, industrial park, business focused, in line with other land use planning has been the competent State agencies continue to review production; cooperative enterprises have to pay land lease for the entire land rent in the move to place;
b) Was repaid in land lease that cooperative businesses have filed for the State.
4. The basis of public interest activities which cause serious environmental pollution to relocate the State land does not collect money using the land to move location, the land is resolved as follows: a) the preferred layout consistent with the land use plan details were competent State agencies review; construction of infrastructure engineering, works serve public activity in the area is expected to move to under investment projects by the competent State agencies;
b) State land at the old location to relocate to favor using other public purposes or be auctioned for use on the purpose of the social-economic development;
c) used money auctioning land use (after subtracting the cost of the auction Organizer) and recorded on the State budget to pay compensation of clearance (for land are other people use); investment in technical infrastructure, public buildings service, public interest in geographical activities scheduled to move to. The case of land in the old facility was used for public purposes, the basis of State funding to pay compensation of clearance (for land are other people use); investment in technical infrastructure, public buildings service, public interest in geographical activities scheduled to move to.
Section 2 incentives, CAPITAL ASSISTANCE, tax, charges article 12. Incentives to mobilize investment capital 1. Solid waste disposal facility concentration prescribed in clause 1 section I of part A of the list applies the rate of processing technology of waste to landfill after the processors under 10% and waste water treatment systems concentration prescribed in clause 2 section I section A of the list of State support 50% of capital construction , of which 40% from the central budget and 10% from the local budget; 50% of the rest are preferential loans from the Development Bank of Vietnam or the Vietnam environmental protection Fund.
2. Construction work prescribed in clause 3, 4, 5 and 6 in section I of part A and part B of section I in the list of priority support following interest rates investment the Vietnam Development Bank under current rules or priority for loans and review support following interest rates investing investment credit guarantee or by the rules of the Conservation Fund Vietnam schools; are guaranteed preferential credit loans sources by the mortgage the property is formed from the loan.
3. Capital equipment patent application deployment environment protection prescribed in clause 9 section II section A of the list of State support 30%; 70% of the rest are loans from the Development Bank of Vietnam or the Vietnam environmental protection Fund.
4. enterprises, cooperative work prescribed in clause 6, 7, 8 section II part A and paragraph 5 section II part B of the list enjoy preferential policies on investment credit of the Vietnam Development Bank, the Fund for science and technology in developing countries, Vietnam environment protection Fund and other funds under the provisions of the law to implement the project investing in the production, business.
5. Programs, investment projects, implementation of environmental protection activities are stipulated in the category, if the State's key projects are priority review to use official development assistance capital.
6. The Ministry of finance, in cooperation with the Ministry of planning and investment guide investment support provided for in paragraph 1 and paragraph 3 of this article; in coordination with the State Bank of Vietnam guide the loan and the interest rate support after the investment, the investment credit guarantee for the loan project of the Vietnam Development Bank.
Article 13. The preferential enterprise income tax business, active cooperative environmental protection provisions in section II of part A and part B section II of the list enjoy preferential corporate income tax under the provisions of the law on enterprise income tax.
Article 14. Tax incentives for export, import tax of 1. Machinery, equipment, vehicles, tools, imported materials specified in paragraph 10 section II of part A of the list are exempt from import tax.
The tax free imports for machinery, equipment, vehicles, tools, materials specified in paragraph 1 of this article applies to both the case expansion project, alternative, technology innovation.
2. Machinery, equipment, spare parts, materials, vehicles, technology, materials, books, newspapers, scientific journals and electronic information resources about science and technology provisions in clause 11 section II part A of the list of tax incentives under the provisions of the law about export tax , import tax.
3. products specified in part C of the list if the exports are duty-free exports.
Article 15. Value added tax incentives to enterprises, cooperatives enjoy preference value added tax according to the provisions of the law on value added tax.
Article 16. Business costs incentives, cooperative project for environmental protection activities are particularly incentives, support the provisions in the clause from clause 1 to clause 5 section II part A and be incentives, support the provisions in section II of part B of the listing are free of environmental protection.
Article 17. Depreciation of fixed assets 1. The fixed assets of enterprises, cooperative environmental protection activities are particularly incentives, support the provisions in the clause from clause 1 to clause 9 section II part A of the list of depreciation the depreciation rates twice as fast as the current mode.
2. Fixed assets of enterprises, cooperative environmental protection activities are incentives, support the provisions in section II of part B of the list are 1.5 times faster depreciation depreciation levels according to the current mode.
Category 3 ASSISTANCE and SUPPORT PRODUCT CONSUMPTION Article 18. Support the input costs

1. operational projects of environmental protection provisions in section II paragraph 1 section A of the list of State support: a) 50% of the cost of shipping the waste from the emission sources to the waste disposal facility;
b) 50% of the electricity produced directly served.
2. The Ministry of Finance shall guide the procedures, mechanisms to support implementation of the input costs specified in paragraph 1 of this article.
Article 19. Support and assistance on the product price 1. The State encourages State agencies use the products specified in paragraph 1 and paragraph 2 of part C of the list if the standard and in the shopping area of State authority.
2. products from the environmental protection activities stipulated in item 2, 3, 4 part C of the list was the State support of the price according to the following principles: a) ensure public interest enough compensate;
b) time subsidies for products to be determined based on the time of the project products and the ability to recoup production costs of product subsidies.
3. Funding support price is taken from the Vietnam environmental protection Fund.
4. The Ministry of finance, in collaboration with the Ministry of natural resources and environment of specific guidelines on the conditions, the level of subsidies subsidies and price support time for products from the environmental protection activities specified in clause 2 of this Thing.
Section 4, OTHER SUPPORT INCENTIVES article 20. Awards for environmental protection 1. Every two years, the Ministry of natural resources and the environment, in collaboration with the Ministry of science and technology, Vietnam Chamber of Commerce and industry, the Vietnam television station organized vote, awarded and honored the Organization, individuals with outstanding achievements in environmental protection activities.
2. Ministry of environmental resources and specific rules, prize structure and standard procedures for considering donating the prize; in collaboration with the Ministry of finance to specific spending provisions for environmental protection awards.
3. The funding for the Organization and award are the genus from funding environmental career, Vietnam environment protection Fund and the funding of organizations and individuals.
Article 21. Support to promote products, trash sorting at the source.
1. the State encourages individuals, organizations, businesses, the cooperative made the following activities: a) promote products from the environmental protection activities;
b) build scientific films about environmental protection to improve people's awareness of protecting the environment, the use of environmental-friendly products;
c) provides free tools for people to make garbage sorting at the source.
2. The cost of implementing the activities specified in paragraph 1 of this article are accounted into the cost of production of individual organizations, cooperative enterprises.
3. The Ministry of finance, in collaboration with the Ministry of natural resources and the environment implementation policy guidelines encourage the provisions in paragraph 1, item 2 of this Article.
Chapter III PROCEDURE for IMPLEMENTING incentives, support, INCENTIVES, support REVOCATION Article 22. Procedures for implementing incentives, support 1. For investment projects in an not registered investments and projects in an investment registration prescribed in article 45 of the law on investment, the investor based on incentives, support environmental protection activities regulated in this Decree and other relevant laws determine the form and the level of incentives support to the procedure entitled to investment incentives in the competent State bodies.
2. in case the investor has requested confirmation of incentives, support then do registration incentives, support to agency governance record investment incentives, support to investment certificates.
3. for projects in an investment undertaking as defined in Article 47 of the law on investment to meet this condition are entitled to incentives, support the provisions in this Decree, the State agency managing the record investment incentives, support to investment certificates.
4. for projects with foreign investment capital to meet this condition are entitled to incentives, support the provisions in this Decree, the State agency managing the record investment incentives to invest in investment certificates.
Article 23. Recovery of incentives, support 1. Incentives, support withdrawn in the following cases: a) cooperative enterprises declared not to be entitled to the incentive, support would then be withdrawn, that support incentives; If dishonest declarations to be entitled to the whole of the incentives, support the entire revoked the incentives, support;
b) cooperative business use incentives, improper purpose support for forms of incentives, support would be a recovery of incentives, support for the form; If using whole incentive, support the wrong purpose then revoked all of the incentives, support;
c) cooperative enterprises to use land are preferences, not properly support the purpose then revoked all of the incentives, support.
2. In addition to the revoked the incentives, support the provisions in clause 1 of this article, the business, the cooperative must submit the State budget the following account: a) interest in respect of which aid is recovered by the interest rate for the loan of the Vietnam Development Bank at the time of revocation;
b) land rents charged by the land is recovered, time use and land rental at the time of revocation.
3. provincial people's Committee where the cooperative business made environmental protection activities are incentives, support is responsible for checking, inspection and decided to revoke the incentives, in support of cooperative enterprises in violation of the provisions in paragraph 1 of this article.
Chapter IV the TERMS OF IMPLEMENTATION of article 24. The responsibilities of the ministries 1. Ministry of natural resources and the environment, in collaboration with ministries, provincial people's Committee concerned implementation guide and check the implementation of this Decree; promptly proposed the amendments, additional preferential policies, support for environmental protection activities, the Government reviewed the decision.
2. Ministry of planning and investment, Ministry of finance, Ministry of construction, Ministry of industry and trade, the State Bank of Vietnam and the ministries involved in the scope of his duties, function is responsible for directing, guiding the implementation of preferential policies, support environmental protection activities specified in this Decree.
Article 25. The responsibility of the provincial people's Committee 1. Directs the function body directly under the people's Committee and the levels in the planning, land use plans, layout plans invested in construction of the technical infrastructure, social infrastructure related to the environmental protection work be incentives, local support.
2. Implementation under the authority of policy incentives, support environmental protection activities regulated in this Decree; directs the implementation of compensation, clearance to build environmental protection works are incentives, support.
3. Inspection, checking the implementation of investment projects in the environmental protection activities of the Organization, individuals are entitled to incentives, assistance under the provisions of this Decree, a ensuring the implementation of incentives, support true purpose, the right audience, the right level of incentives.
Article 26. The liability of the Organization, individuals are entitled to incentives, support 1. Make the right investment environment protection activities are entitled to incentives, assistance under the provisions of this Decree.
2. Every year before 31 December, reported results of operations for the provincial people's Committee, where the implementation of investment projects for environmental protection, the Ministry of natural resources and environment, Ministry of planning and investment, the Ministry of finance to coordinate management, inspections and tests according to the regulations; responsible for the accuracy, integrity of data, information report.
3. In addition to implementing the reporting regime prescribed in paragraph 2 of this article, must make unscheduled reports on the implementation of the investment project of environmental protection activities as requested by the governing body of the competent State.
4. Report Form prescribed in clause 2 of this Thing done under the guidance of the Ministry of natural resources and the environment.
Article 27. Effect 1. This Decree takes effect after 45 days from the date of signing.
2. environmental protection activities as defined in section A, section B and products specified in part C of the list was made before the date of effect of this Decree shall be entitled to the incentive, support under the provisions of this Decree for operating time remaining.
The State does not pay taxes and other contributions that businesses, cooperatives must make before the decree to this effect.
3. Case law, the new policy was enacted preferential rules, support higher than incentives, support that investors have enjoyed under the provisions of this Decree, the investors enjoy the incentives, support under the new regulations, from the date of the law, that policy is in effect. In the case of the incentives that support lower then continue to enjoy under the provisions of this Decree.
4. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and organizations, individuals are responsible for the implementation of this Decree.