Regulation policies on incentives, incentives and Supports investment in Binh Phuoc province (Chapter II)

(BP Portal) - Issued together with Binh Phuoc Provincial People's Council Resolution 01/2022/NQ-HDND of March 31, 2022.
 

 

Article 6. Deduction of the compensation or ground clearance, the money on assignment of the land use right into the land use levy and land rent

1. Deduction of the money received from the land use right transfer, compensation or clearance into the land rent payable:

a) In cases where an investor receives the land use right transfer in cases.

Where an economic organization is illegally transferred the land use right of an organization or an individual is transferred in order to carry out the first project in conformity with the planning or planning on land use, which has to transfer the land use purposes after receiving the assignment, and in fulfilling the financial obligation to pay land rent as provided for in Article 57 and 73 of the Land Law, the land is treated as follows:

- Where the lawful transfer of the agricultural land use right of the family or individual is received; Non-agricultural land which is non-residential land originating from the land use levy and the land use levy paid has not originated from the State budget, the money which the economic organizations have paid for the assignment of the land use right can be deducted into land rent but must not exceed the land rent to be paid;

- Where the transferred land is originally assigned land by the State without the collection of land use levy but not agricultural land or the transfer of land property associated with the land rent associated with the land rent for transfer of the land use purposes and the land leased by the competent State agency shall have to pay the land rent as prescribed;

- In cases where the transfer of the land use right under long-term stable use duration (not agricultural land) has been granted the land use right certificates as provided for by law before the land Law became effective for use for non-agricultural production and business purposes, the land rent must not be paid.

 b) In case of land clearance.

Basing itself on the Land use plan which has broken up the year, the provincial People's Committee shall decide the level of state budget capital allocated to the land development fund when it is set up, the level of supplementing the land development fund in a specific annual amount in accordance with the actual conditions of the province. The land development fund is used to allocate capital to the land fund development organization and other organizations for the compensation, ground clearance and the creation of the land fund according to the planning and land use plan already approved by the competent agency.

- For cases where the land development fund is reclaiming capital to the organizations engaged in the task of granting compensation or clearance of the ground to create clean land fund for lease, the compensation or clearance of the ground shall be treated as follows:

+ Where the investor is not exempt or reduced the land rent, he shall have to pay the land rent into the State budget as prescribed by law;

+ In cases where the land rent is exempted from the whole land rent during the land rent, the compensation or ground clearance according to the plans approved by the competent State agency into the State budget and calculated into the investment capital of the project;

+ Where part of the land rent is exempted or reduced, the compensation and ground clearance according to the plan approved by the competent State agency into the State budget and deduced from the land rent to be paid. The remaining amount, if any, is calculated into the investment capital of the project.

- For cases where the land renting figure is exchanged without the form of auction and the investor shall advance the compensation or ground clearance according to the plan approved by the competent State agency, deduct the advance amount into the land rent according to the approved plan; The subtraction level does not exceed the land rent payable. For the amount of compensation or ground clearance which has not yet been deducted from the land rent payable, the amount shall be calculated into the investment capital of the project.

2. Minus the money on land use right transfer, compensation or clearance into the land use levy must be paid.

a) In case the investor receives the assignment of land use right:

- Where economic organizations receive the transfer of the land use right to carry out investment projects, but have to convert the land use of residential land, land cemetery or graveland, they shall pay the land use levy according to the prices prescribed in Point B, Article 3, Article 45/2014 / ND-CP of May 15, 2014 of the Government on the collection of land use levy and land use purposes after the transfer of the land use purposes;

- Money paid by economic organizations for the transfer of the land use right shall be deducted from the land use levy amount payable on the transfer of purposes. The money shall be determined according to the land price of the land use of the transferred land at the time the competent State agency permits the transfer of the land use purposes but does not exceed the amount of compensation and support corresponding to if the State recovers the land as prescribed by law.

The determination of the amount paid by the economic organization to receive the land use right transfer shall comply with the provisions of the Land Law and the guiding document on the implementation.

 b) In case of land clearance:

- For cases where the land development Fund shall deploy capital to the organization performing the task of granting compensation or clearance of clean land fund for the assignment of land, the person whose land is assigned by the State with collection of land use levy through the form of auction or non-auction shall have to pay land use levy and handle the compensation or ground clearance money as follows:

+ In cases where land use levy is not exempted or reduced, the land user shall be assigned by the State to pay the land use levy into the State budget according to the provisions of law. The reimbursement of compensation and ground clearance to the land development fund shall be carried out by the State budget according to the provisions of the legislation on the State budget;

+ Where the land use levy is exempted or land assigned without the collection of land use levy, the land recipients who are assigned the land by the State shall have to pay the whole amount of compensation or clearance according to the plan approved by the competent State agency into the State budget and the money shall be refined into the investment capital of the project; With regard to investment projects in the construction of infrastructure and other state construction projects, the decisions of the competent authorities shall comply with those decisions

+ In case the land use levy is reduced, the person who is assigned land by the State shall have to reimburse the compensation and ground clearance according to the plan approved by the competent State agency into the State budget and deduced from the land use levy amount to be paid. The remaining amount of money that has not been deducted is calculated as investment capital for the project.

-Where those subject to land assigned by the State not through the advance payment of compensation or clearance according to the plan approved by the competent State agency, they shall deduct the advance amount made into the land use levy according to the approved plan; The deduction level shall not exceed the land use levy amount to be paid. For the amount of compensation or ground clearance that has not yet been deducted from the land use levy paid, it shall be calculated into the investment capital of the project;

- The compensation and ground clearance prescribed above include the compensation, support, resettlement and organizing funds for the compensation and ground clearance.

Article 7. Preferences for land rent, water surface rent, land use levy

Depending on the line of business and geographical investment stipulated in Appendix I, II and III attached to this Resolution, the investor shall be exempt or reduced the land rent, water surface rent and land use levy as provided for in Annex IV attached to this Resolution.

Article 8. Land allocation and lease from the State's public land fund shall not be through the auction of the land use right

Provincial People's Committees shall organize the implementation in accordance with current provisions of law.

Article 9. Preferential tax rates, exemption and reduction of enterprise income tax

Depending on the location of the investment stipulated in Appendix III attached to this Resolution, the investor is entitled to the preferential tax rates and exemption of the enterprise income tax as provided for in Annex V attached to this Resolution.

The conditions for the application of preferential enterprise income tax shall comply with the provisions of Clause 12, Article 1 of the Law amending and Supplementing a number of articles of the Law on Enterprise Income Tax.

 Article 10. Import and Export taxes

Investors are entitled to preferences on export tax and import tax as provided for by law.

Article 11. Other support

In addition to the incentives provided under the above provisions, investors are entitled to the following support:

 1. Support for Advertising

a). Within 3 years from the time the investment project on the list of trades calls and attracts provincial investment in the operations, domestic and foreign enterprises investing in the provinces with support expenditures in advertising products under the Law on Advertising in the provincial mass media (radio - Television and Binh Phuoc news), the level of support shall not exceed VND 02 million/time and no more than 06 times/year;

b) Free of charge for advertising, photo promotion of the enterprise, product promotion Website of the provincial People's Committee, department of Planning and Investment, Department of Promotion of Trade and Tourism.

 2. Support for the provision of information and consultancy on investment and business procedures

 a) Information freely provided on the investment environment; - Information on the planning of the lines and trades and lines of investment; Access to the land fund;

 b) To be given free advice and support on the procedures for establishing enterprises, establishment of commercial and foreign tourism offices, administrative procedures for preparation of investment (decisions on approving the investment policies and construction permits. - The land use right certificate, the environmental impact assessment and fire protection certificates;

 c) Providing free legal aid and resolution of entanglements during operation.

3.  Support for promotion of investment and trade: Enterprises with investment projects of the branches and trades providing special investment preferences when conducting trade promotion activities to develop trademarks and expanding entitlement policies as provided for in Circular No. 171/2014 / TT - BTC of November 14, 2014 of the Ministry of Finance guiding the financial mechanism of support from the State budget to implement the National Trade promotion program.

4.  Support for Labor training: The provincial People's Committee supports primary vocational training and regular vocational training for less than three months to meet the production needs of each enterprise. The level of support prescribed for the provision of rural apprenticeship laborers.

 

Translator: Ms.Thao