CIRCULAR guide financial regime and customs procedures applied at the foot of the economic Clouds-lang co, Thua Thien-Hue province _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law on State budget;
Pursuant to the law, Ordinance on taxes, charges and fees;
Pursuant to decision No. 04/2006/QD-TTg on 04/01/2006 by the Prime Minister on the establishment and promulgation of regulations on Economic Zone Chan-lang co, Thua Thien-Hue;
The Ministry of Finance shall guide financial regime and customs procedures applied at the foot of the economic Clouds-lang co as follows: i. GENERAL PROVISIONS 1. Scope: financial regime and customs procedures specified in this circular (hereinafter referred to as the financial mode) to be applied in the Economic Zone Chan-lang co, Thua Thien-Hue province (hereafter abbreviated as EZS Chan-lang co).
Financial regulation mode in this circular apply only to business activities are conducted in EZS Chan-lang co. The case of organizations, individual business operations EZS on both Legs of the clouds-lang co and in inland Vietnam must separate accounting and business operations EZS table Rattan Foot-lang co do the determining financial modes are applied.
Businesses that have invested overseas and foreign parties involved in business cooperation contracts have been granted investment licenses; business establishments in the country have been granted investment preference certificates in EZS Chan-lang co prior to decision 04/2006/QD-TTg on 04/01/2006 of Prime (hereinafter referred to as the decision 04/2006/QD-TTg) in effect that has not enjoyed enough incentives shall be entitled to the preferential policies in accordance with the provisions of this circular for the time remaining Project case, have a higher preference level preference level of the provisions of this circular shall continue to perform license investment incentives for the remainder of the project.
2. the applicable object: the object that applies to this circular are: a) domestic investors in the economic sectors of activity according to the provisions of the law on State enterprises, business law, cooperative Law, individual business households and independent practitioners.
b) organizations, foreign individuals including business for foreign investment, foreign investors to join the business cooperation contract, the Vietnam settled in foreign operations according to the form prescribed in the law on foreign investment in Vietnam and foreign investors not trading under the law on foreign investment in Vietnam.
3. Explanation of terms: in this circular, the terms below are interpreted as follows:-tax-free: as to geographical areas are separated by the fence hard with other functional areas of the EZS Chan-lang co under the provisions of articles 7, 8, 9 of decision No 4/2006/QD-TTg dated.-functional areas : includes industrial, port and port logistics, tourist and recreational services, residential and administrative districts in EZS Chan-lang co (not including export processing zones) are defined in the General plan EZS Chan-lang co by the Prime Minister for approval.
-Vietnam: inland include functional areas in EZS Chan-lang co and the rest of Vietnam territory (except the same tax-free Zone zone defined in paragraph 1, article 5 export taxes, import tax (Amendment) 2005 and export processing zones).
-Customs control Port: tax-free has 2 ports: Port customs control the customs controls at the borders between the port of tax-free with foreign customs and ports, referred to as A port; Customs control at the port between the port of tax-free with the hinterland, referred to as the Gate B.-list of goods originating from the tax-free goods catalogue: is by Chan-EZS lang co (Management Board) issued under each period (referred to as category goods made in tax-free Zones) includes the production of goods , recycling, machining, assembling at the tax-free does not use raw materials, imported components from abroad.
4. conditions applied financial regime relating to tax-free Zones: The financial mechanism defined for tax-free Zones in EZS Chan-lang co is only applied when the guaranteed tax-free Zones at the same time the following conditions:-Have secured hard barrier segregating operated tax-free with the other functional areas in EZS Chan-lang co;
-In the tax-free with no settlement, no residence populations often or staying (including foreigners);
-Have the customs monitoring, checking people, goods and vehicles on and off in tax-free Zones.
5. A number of General provisions on customs tax-free Zone: a) individual organizations operated tax-free export abroad and imported from abroad all the goods and services that the law does not prohibit Vietnam. Policy on exports, imports made in accordance with the Prime Minister on the management of export-import goods according to time and text tutorials made by the ministries concerned. The export and import of goods in the list of goods for export, import, goods trading restrictions made under the guidance of the Ministry of Commerce.
b) six month, tax-free Zone enterprises are responsible for sending the customs report supplies, raw materials, goods in, import export and import reports-inventory products. Customs Agency checked and sent the tax authorities to check determines the taxes to be paid.
c) luggage, goods export, import, transit; means of transport, entry, transit in tax-free Zones in kind would then apply the customs procedures regulations for that type.
d) export, import, transit; means of transport, entry, transit through the tax-free to just be going through the port A and port B.) domestic goods from the export of tax-free Zones and on the contrary, the goods from abroad go through Gate B to the tax-free customs clearance at the port B; Goods from abroad into the tax-free goods and from the tax-free offshore through A port in the port's customs procedures a. e) exports of domestic goods from abroad via A portal or the goods from overseas through A portal into the inland Customs procedures under current rules at A port or at the Customs Bureau outside the gate. If the procedures in the Customs Bureau in addition to the Customs gate made according to the regulations on goods moving gate.
f) in addition to the provisions on customs procedures mentioned above, the parties concerned must perform other obligations stipulated in the customs law, the law on the export tax, import tax and other documents related to export and import activities.
6. principles of investment incentives: investment projects in EZS Chan-lang co is entitled to the maximum incentives for investment projects in geographical socio-economic conditions particularly difficult under the provisions of the law on foreign investment in Vietnam on November 12, 1996 The revised Law, supplementing a number of articles of the law on foreign investment in Vietnam on June 9, 2000, the law on investment incentives in the country (modified) on 20 May 1998, the enterprise income tax law, the law on value added Tax and other incentives under international treaties, bilateral trade agreements and multilateralism that Vietnam signed or joined.
The case of the legal text has defined the different incentive levels about the same problem then apply preferential rates provided for in the text of higher legal force.
The case of the legal texts provisions on the same issue by the same agency that issued that have different rules shall apply the provisions of the text to be issued after.
II. SPECIFIC PROVISIONS
1. tax policy for EZS Chan-lang co: 1.1. Corporate income tax: a) The projects of organizations and individuals in the country and abroad to form new business production in EZS Chan-lang co is entitled to a tariff of 10% corporate income tax for 15 years, since the project began operations; corporate income tax exemption in 10 years, since the taxable income; 50% reduction of the payable tax for 10 years.
b) investment projects of organizations and individuals in the country and abroad in EZS Chan-lang co in the field of high technology meets the provisions in clause 2 article 5 of Decree 99/2003/ND-CP dated April 8, 2003 by the Government on issuing high-tech zones regulations; The investment project and construction of infrastructure business tax-free port and Chan enjoy corporate income tax of 10% for the duration of the project.
c) investment projects of organizations and individuals in the country and abroad in EZS Chan-lang co has a large scale and has important implications for the development of the sector, field or social-economic development of the region enjoy corporate income tax of 10% for the duration of the project after it is approved by the Prime Minister.
d) production base construction of new production lines, expansion, technological innovation, improve the ecological environment, raise production capacity made under the provisions of the current law.
taxable income) for active transfer of land use right or land rent payable income taxes according to the instructions in section C circular No. 128/2003/TT-BTC dated 22/12/2003 by the Ministry of Finance shall guide the implementation of Decree No. 164/2003/ND-CP dated December 22, 2003 detailing the Government's enforcement of the law on Enterprise Income Tax.
e) To implement the preferential enterprise income tax, individual organizations have investment projects in EZS Chan-the mausoleum She must submit a copy of the business registration certificate (for domestic enterprises), the investment license (for companies with foreign capital investment) to the tax authorities where the business tax declaration. The preferential enterprise income tax only applies to production and business establishments to fulfill accounting regime, invoices, vouchers have registered and pay tax according to the Declaration.
f) in the course of the operation, after the settlement with the tax agency that suffered losses, the business was moved to the years following losses to except on taxable income. The time switch holes no more than 5 years.
g) businesses have a responsibility to inform the tax authorities where the business tax declaration about the duration of the exemption and reduction of corporate income tax referred to in this paragraph.
1.2. Income tax on high income earners: workers (including Vietnam and foreigners) working in EZS Chan-lang co is 50% reduction of the payable income tax on income earned working in EZS Chan-lang co, including regular income and not often.
The Declaration, tax filing, tax follow the writing guide of the current law on personal income tax for high income earners.
1.3. export Tax, import tax: a) the importing, exporting goods in the following cases are not subject to import tax, export tax:-goods from the tax-free export abroad; Foreign goods imported into tax-free and use only in tax-free zones;
-Goods from the tax-free move to or sold to other tax-free zones (tax-free zone is stipulated in clause 1, article 5 export taxes, import tax (Amendment) 2005), for processing and exporting enterprises, bonded, and vice versa.
-The goods are not subject to tax exports of domestic origin Vietnam brought in tax-free Zones.
b) goods subject to export tax of domestic origin put into tax-free zone in Vietnam to export tax and export procedures under the current rules.
c) goods from the tax-free import into Vietnam's Interior must file tariffs in accordance to the following:-the goods originating from a foreign import tax under current rules.
-The goods are produced, recycling, machining, assembling at the tax-free applied tariff preferential import tariffs CEPT if eligible under current rules.
-The goods belonging to the category of origin put into tax-free Area inland is not filed tariffs.
-Goods manufacturing, processing, recycling, assembled at the tax-free in EZS Chan-lang co have used raw materials, components and accessories imported directly from overseas (excluding goods imported from Vietnam have used domestic raw materials, component parts imported from overseas), when imported into Vietnam's Interior only to pay the import tax for the fuel , imported components from abroad constitute in such goods.
The base to determine the import duties to be paid for the raw materials, import components from abroad constitutes in the goods enter into the Interior of Vietnam is: tax Price determined according to the current regulations; the number of imported goods into the Interior of Vietnam; the import tax for each type of raw material, components and accessories. Tax rates and tax rates applicable at the time of open declarations imported into the hinterland. Organization, production and business individuals have the duty to register with the customs of the category of goods imported as raw materials for the production of imported goods and domestic norms on raw materials, components and accessories used for the production of imported goods before entering into the Interior of Vietnam.
The value of raw materials, imported components constitutes in every unit of the goods imported into the Interior is determined according to the regulations on price tariffs for imported goods at the time of import into the Interior of Vietnam.
d) investment projects in manufacturing Rattan Foot EZS-lang co of organizations and individuals in the country and abroad are exempt from import duty for raw materials, materials, components and products that are not produced in the country in 12 years, since production started.
Procedures, tax records, Declaration and import tax for this case is done according to circular No. 113/2005/TT-BTC on December 15, 2005 of the Ministry of Finance on guidelines for implementing export tax, import tax.
DD) Organization, individual foreign and domestic manufacturing operations, business in tax-free import production materials, supplies and goods from abroad but not handled and the product also has commercial value are allowed to sell in Vietnam inland after the completion of customs import duties payable under current rules.
1.4. special consumption tax: a) the goods or services subject to special consumption tax are produced, consumed in the tax-free Zones or are imported from foreign countries into the tax-free and vice versa are not subject to special consumption tax. Private cars under 24 seats made of special consumption tax under the current common rules.
b) goods or services subject to special consumption tax from Vietnam domestic exports into Africa tariff are not subject to special consumption tax. Private cars under 24 seats made of special consumption tax under the current common rules.
c) goods or services subject to special consumption tax from the tax-free move to or sold to the export processing zones and vice versa are not subject to special consumption tax.
d) goods subject to special consumption tax from the tax-free import into Vietnam domestic taxed consumption particularly for imports under current rules.
1.5. value added Tax: enterprises EZS Chan-lang co is using the invoice value according to the current rules, perform registration, Declaration, the value added tax for implementation of value added tax under the provisions of this circular. For these cases the goods do not have to pay tax, the value added in the value added tax invoice, value-added tax line be crossed (x). Specifically the following: a) the goods or services produced and consumed within the tax-free and import from abroad into the tax-free and vice versa are not subject to value added tax.
b) goods, services from the tax-free move to or sold to the export processing zones and vice versa are not subject to value added tax.
c) goods, services from Vietnam domestic exports in tax-free Zones enjoy value-added tax is 0%.
d) goods, services from the tax-free imported into Vietnam from the domestic value-added taxes for imported goods with the tax rate according to the current rules.
1.6. About the prices, fees and charges and other taxes: a) the land rental, land lease price for the land has built the technical infrastructure, the money using the works of infrastructure engineering, construction services and public utilities in EZS Chan-lang co because of the business infrastructure, determined after agreement with the Management Board EZS Chan-Lang Co.
b) taxes, fees and charges are made according to the current provisions in the tax law, the law on investment incentives in the country (modified), the law on foreign investment in Vietnam, the Ordinance on fees and charges and other legal documents guiding the implementation.
2. Customs procedures for goods out into the tax-free: 2.1. For goods imported from abroad to the tax-free Zone: a) imported into the portal through A tax-free Zone:-organizations, individual business responsible for import customs declaration, customs filing in accordance with the current rules for each type of import goods as defined in paragraph 5 Section I of this circular.
-The customs ports A make solving the procedures required under the current rules for each type of goods.
b) imported into the tax-free through the Gate B: follow the current regulations on imported goods transshipped 2.2. For goods imported from abroad to Vietnam through A portal on the domestic and export domestic goods from abroad through the port A: follow the current rules.
2.3. for the goods from inland into the tax-free export: a) the case of organizations, individual business within the territory of registration procedures for customs at the Customs Gate B must then be responsible for customs declarations, customs filing prescribed for each type of export. The case of internal goods transport between businesses with branches in and outside Africa, the tariff is replaced by purchase contract document repository. The Customs port B is responsible to fulfill the export procedures for the Organization, the individual production inland as prescribed for each type of export.
b) where individual organizations of business within the territory of registration of the export declaration at the Customs Bureau gate internal: customs procedures follow the current regulations for exports moved the gate. The Customs Port B performing tasks of customs gate export for export move the gate (except the real confirmation).
2.4. for the goods from the tax-free export abroad: a) via serial port B: follow the current regulations for exports moved the gate.
b) Through A Portal: implementation of registration procedures at the Customs port a. Customs conducted A port customs according to the current rules for export.
2.5. for the goods from the tax-free put into internal: a) for goods in the category goods made tax-free Zones that are free of customs procedures but must declare the number of goods with the Customs and subject to the supervision of the Customs authorities.
b) with respect to other goods must make full customs procedures, in particular as follows:-organizations, individual business in tax-free (the seller) has the responsibility to provide personal, organization of business within the territory (the buyer) full of vouchers, invoices and other documents prescribed by the Customs to customs declaration domestic business the view, the filing of customs as prescribed for each type of import customs at port B.-Customs port B is responsible for customs procedures for goods imported by the domestic business in accordance with the regulations. The case had been put on foreign goods tax-free zone to continue to import into the hinterland of the same category of goods is located in the zone origin goods tax-free by EZS Chan-lang co reported, but no business clearing customs , then the Customs port B required to present documents of proof of origin of the shipment; breaking and processing the import procedures for shipment as prescribed by law; at the same time, inform the Management Board of the Chan EZS-lang co to take measures to manage or exclude from the index origin goods tax-free zones.
2.6. for goods processing: customs procedures for goods that the Organization, individuals produce business in tax-free zones for processing foreign traders or individual organizations hire business in domestic work and vice versa is done according to the current rules.
2.7. the temporary export goods re-entering; temporary import-re-export; transfer; transit and shipping: export, import, transit, transportation, entry, exit and transit transport through the tax-free to just be going through the portal to have customs checkpoints. Customs procedures for temporary export goods re-entering; temporary import-re-export; transfer; transit and transport in Africa tariff made under current rules.
2.8. In addition to the instructions in this circular, the enterprise must perform the obligations stipulated in the customs law, export taxes, import duties and other guidance documents about customs.
3. the bonus mode for people in mobilizing domestic and foreign investment of 3.1. Based on the ability to budget and effectively call capital, Chairman of the people's Committee of Thua Thien-Hue province decided to reward organizations and individuals who have known no capital investment in the State budget to invest in the socio-economic structures in EZS Chan-lang co after the opinion and agreement of the Ministry of Finance according to the principle of reward levels for with a form of non-refundable capital call is higher than other forms of capital calls. Reward payments made after the project goes into operation, has a circulation of products on the market and investors had to contribute at least 50% of the capital commitment.
3.2. The funds used to reward for organizations, individuals have a known return on investment (not including capital from State budget sources) to invest in the economic and social structures in EZS Chan-lang co is quoted from the source bonus of local budget and accounting on your bonus.
4. Preferential 4.1 infrastructure development. Investment support from the State budget to build the infrastructure: a) range, the object of investment from the State budget (GOVERNMENT EXCESSIVE)
-State budget supports investment construction works technical-infrastructure and social services and public utilities serving important for EZS Chan-lang co under the aim program are arranged according to be approved by the authority. GOVERNMENT EXCESSIVE just to support construction for the public infrastructure works of the whole EZS Chan-lang co, not including infrastructure dedicated to each of the functional areas in EZS Chan-lang co, except for the investment support in construction of sewage treatment facilities, waste focus of functional areas and support compensation , the clearance in functional areas and resettlement for the family recovered ground.
-Investment support from GOVERNMENT EXCESSIVE to build infrastructure in EZS Chan-lang co is made according to the project consistent with the master plan is approved by the authority.
-Management of EZS Chan-lang co is the focal point of local plans are private balance of capital construction from GOVERNMENT EXCESSIVE resources to build infrastructure in EZS Chan-lang co; is the investor directly managing the project to build the infrastructure to be built by the GOVERNMENT EXCESSIVE capital investment within the EZS Chan-lang co under the provisions on the management of the current construction of the State.
b) investment support from GOVERNMENT EXCESSIVE to build infrastructure-each year, the investment project base infrastructure, socio-economics has been the approval authority level, the progress of the project, the provisions of the law on the State budget and State budget income estimation in EZS Chan-lang co the central budget, targeted supplements for Thua Thien-Hue budget to invest in the construction of infrastructure of Chan EZS-lang co.
-The central budget support is the target for the budget-hue to invest in the construction of infrastructure of Chan EZS-lang co be assigned clearly in GOVERNMENT EXCESSIVE estimation given in Thua Thien-Hue. Along with the sources of the central budget support, every year the Thua Thien-Hue province arranged local budget estimates infrastructure investments of EZS Chan-lang co prescribed in detail a this point.
c) the revenues generated on the area to be filed to the State budget. The hierarchy of revenues between the central budget and local budget according to the provisions of the current law.
d) the management, use of capital due to the State budget to support investments to build infrastructure in EZS Chan-lang co: State budget support investments to build infrastructure in EZS Chan-lang co is managed, used according to the regulations on the management of basic construction investment The law on the State budget, and the current text. In particular, every year at the time the State budget estimating, management Chan EZS-lang co coordinating with relevant agencies estimating the basic construction investment spending annually match the portfolio of investment projects are approved by the authority, the people's Committee of Thua Thien-Hue province to send the Ministry of planning and investment The Ministry of finance general government reports to the Congress decision.
4.2. Using the foundation soil to create infrastructure development: capital management is the clue was given the annual plan targets and direct management of investment projects using capital from the Land Fund in EZS Chan-lang co; hold a tender to select units have enough financial capacity, experience and prestige to the progress of the projects of infrastructure invested by venture capital from the Land Fund in EZS Chan-lang co.
Management Committee established the list of investment projects in construction of infrastructure used to create the land fund capital and land area used to create the project capital sent the Department of finance, Department of planning and investment in General under the provisions of the law on State budget for submission to the people's Committee of Thua Thien-Hue provincial people Council processes or decisions According to the authority.
Land use planning base is local, the ability to collect money using the land, land lease auction, proceeds from land use, land rental, not through auctions and the need for compensatory spending, support for people who have recovered ground and demand investment in infrastructure works in the investment object from the State budget according to the provisions law of the people's Committee, the province of Thua Thien-Hue province Finance Agency Director General the task of collecting, estimating the annual budget process of the people's Council decided at the same level.
Based budgeting in the people's Council to decide the people's Affairs Committee, financial institutions in collaboration with the relevant unit implementation of incomes and expenses from the amount of land rent, land use and settlement on the State budget according to the prescribed regimes.
The case held, personal funding to advance implementation of compensatory support, who have recovered to land investment in infrastructure works in the investment object of State budget, then make money auctions of land use, the land, the land use revenues , land rental to reimburse the Organization, individuals must make a full accounting of incomes and expenses in the State budget according to the provisions of the current law.
The use of the Land Fund created which builds infrastructure, EZS Chan-lang co made according to Decree No. 185/2004/ND-CP on 29/10/2004 by the Government on the implementation of the Land Law, Decree No. 17/2006/ND-CP on January 27, 2006 by the Government on amendments and supplements to some articles of the Decree guiding the implementation of the law of the land , Decision No. 216/2005/QD-TTg dated August 31, 2005 by the Prime Minister on the regulation of land use rights auction to collect land use land or land rental and other related provisions of the current law.
4.3. Financing by issuing construction bonds Thua Thien-Hue was issued works in countries to mobilize capital to build the infrastructure in EZS Chan-lang co in accordance with current legislation.
4.4. investment in infrastructure from ODA and other sources of capital: infrastructure works, social engineering, works of public utility services needed by EZS Chan-lang co and other technical assistance to be put into a category called ODA and other forms of raising capital as defined in article 19 of regulation EZS Chan-lang co attached to decision No. 04/2006/QĐ-TTg. 5. Preferential regime: domestic enterprises in the economic sectors have investment projects in manufacturing, business in EZS Chan-lang co is considering for the State's credit loans according to the current rules of the Government on credit investments grow.
6. the fiscal regime applied to management EZS Chan-lang co: 6.1. The Management Board is the local budget estimation. Funding of activities due to local budget guarantees. All revenues as defined by the Board of management are made payable to the State budget according to the regulations.
6.2. The Management Board is allowed to collect the fees, the fees corresponding to the tasks of the State management agency authorized under current rules. When is the competent State bodies authorized to carry out the task, the Management Board is responsible for the notification and registration with the tax authority where the Headquarters Management Committee to do the procedure on filing the number of fees earned by performing the authorized duties.
III. IMPLEMENTATION 1. Thua Thien-Hue province has the responsibility to ensure the implementation of the conditions specified in paragraph 4, section I to tax-free Zones are applied to financial regulation mode in this circular. The case is not yet sufficiently specified conditions shall not apply.
2. The General Department of Customs has responsibility: based on the provisions on customs procedures in this circular to draft detailed provisions on procedures, customs procedures applied in tax-free Zones.
3. the Customs authorities of the province of hue is responsible for:-Organization of the work of fighting against smuggling, trade fraud, prevent the illegal import of goods from the tax-free into Vietnam domestic and in other regions in the area of customs activities.
-In cooperation with the Management Board and related agencies EZS (taxation, public security, border) to perform against smuggling, trade fraud, prevent unauthorized goods imports from tax-free Zones in the Interior of Vietnam.
-Check, monitoring of goods, means of transport, the prevention of smuggling, illegal transport of goods across the border; implementation of tax legislation for goods export and import; the Organization of customs stations according to the regulations, consistent with the geographic features tax-free Zone to perform tasks assigned.
4. Tax-hue is responsible for guiding the business done more g, point 1.1, section II, of this circular.
5. This circular have effect after 15 days from the date The report. All obstacles in the process of implementing the proposal reflects on the Finance Ministry to study, additional instructions./.