- Law on enterprise income tax No. 14/2008/QH12 of the National Assembly
+ Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government: Detailing and guiding the implementation of a number of articles of the law on enterprise income tax
+ Decree No. 122/2011/ND-CP of December 27, 2008 of the Government amending and supplementing some articles of Decree no.124/2008/ND-CP of December 11, 2008 of the Government detailing the implementation of some articles of enterprise income tax law
+ Circular No. 123/2012/TT-BTC dated June 27, 2012 of the Ministry of Finance: guidance on the implementation of a number of articles of law on enterprise income tax no.14/2008/QH12 and guidelines on implementation of decree no.124/2008/ND-CP dated december 11, 2008, decree no.122/2011/ND-CP dated december 27, 2011 of the government detailing the implementation of a number of articles of law on enterprise income tax
A. Conditions for application of tax incentives
- Article 18 - Law on enterprise income tax: Conditions for application of tax incentives
- Article 19 - Decree No. 124:
- Clause 12 - Article 1 - Decree No. 122: To amend and supplement some Articles of Decree No.124/2008/ND-CP of December 11, 2008 of the Government
- Clause 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 - Article 18 - Circular No. 123 - Conditions and principles for application of tax incentives
B. Enterprise Income Tax Incentives
B.1 Tax rate incentives
- Article 13 - Law on enterprise income tax: Tax rate incentives
- Article 15 - Decree No. 124: Tax rate incentives
- Clause 11 – Article 1 - Decree 1 No. 22: To amend and supplement Clause 3, Clause 5 Article 15
- Point c – Clause 1, Clause 2, Clause 3, Clause 6, Clause 7 – Article 19 - Circular No. 123: Tax rate incentives
B2. Tax exemption and reduction duration incentives
- Article 14 - Law on enterprise income tax: Tax exemption and reduction duration incentives
- Article 16 - Decree No. 124: Tax exemption and reduction
- Article 20 - Circular No. 123: Preferential tax exemption and reduction period (Point c, Clause 1, Clause 2, Clause 4, Clause 5)
B3. Other cases eligible for tax reduction
- Article 15 - Law on enterprise income tax: Other cases eligible for tax reduction
- Article 17 - Decree No. 124: Tax reduction in other cases
- Article 21 - Circular No. 123: Other cases of tax reduction (Clause 1 – Article 21 + paragraph a, Point 2.9 – Clause 2 – Article 6, Clause 2 + paragraph b, Point 2.9 Clasue 2 – Article 6)
II. LAND USE LEVY INCENTIVES
- Decree No. 198/2004/ND-CP dated December 03, 2004 of the Government on collection of land use levies
- Circular No. 117/2004/TT-BTC dated December 07, 2004 of the Ministry of Finance guiding the implementation of the Decree No. 198/2004/ND-CP dated December 3, 2004 on land use levy collection
- Decree No. 44/2008/NĐ-CP dated April 09, 2008 of the Government amending and supplementing a number of articles of the government's Decree No. 198/2004/ND-CP of December 03, 2004, on the collection of land use levies
- Decree No. 120/2010/NĐ-CP dated December 30, 2010 of the Government amending and supplementing a number of articles of the government's Decree No. 198/2004/ND-CP of December 03, 2004, on the collection of land use levies
- Circular No. 93/2011/TT-BTC dated June 29, 2011 of the Ministry of Finance amending and supplementing Circular No. 117/2004/TT-BTC of December 7, 2004, guiding the implementation of the Government’s Decree No. 198/2004/ND-CP of December 3, 2004, on land use levy collection
A. Principles for land use levy exemption, reduction
- Article 11 - Decree No. 198: Principles for land use levy exemption, reduction
- Section I, Part C - Circular No. 117: Principles for land use levy exemption, reduction
- Clause 1 - Article 1 - Decree No. 44: To amend and supplement Clause 3 of, and add Clause 6 to, Article 11 of Decree 198
- Clause 5 - Article 2 - Decree No. 120: To amend Clause 5 of, and add Clause 7 to, Article 11 of Decree 198
- Article 5 - Circular No. 93: To amend and supplement Point 4, Section I, Part C (guiding Clause 5, Article 11 of Decree No. 198/2004/ND-CP amended under Clause 5, Article 2 of Decree No. 120/2010/ND-CP)
B. Land rents and Land use levy incentives
B1. Land use levy exemption
- Article 12 - Decree No. 198
- Section II, Part C - Circular No. 117
- Clause 2 - Article 1 - Decree No. 44
- Clause 6 - Article 2 - Decree No. 120
- Article 6 - Circular No. 93: To add Point 5 to Section II, Part C (guiding Clause 6, Article 2 of Decree No. 120/2010/ND-CP)
B2. Land use levy reduction
- Clause 1, 3, 5, Article 13 - Decree No. 198
- Point 1, Section III, Part C - Circular No. 117
- Clause 3, Article 1 - Decree No. 44
III. LAND RENT AND WATER SURFACE RENT INCENTIVES
- Decree No. 142/2005/ND-CP dated November 14, 2005 of the Government on collection of land rents and water surface rents
- Circular No. 120/2005/TT-BTC dated December 30, 2005 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 142/2005/ND-CP of November 14, 2005, on collection of land rents and water surface rents
- Decree No. 121/2010/ND-CP dated December 12, 2010 of the Government amending and supplementing a number of articles of the Government's Decree No. 142/ 2004/ND-CP of November 14,2005, on the collection of land rents and water surface rents
A. Principles for land rent, water surface rent exemption or reduction
- Article 13 - Decree No. 142
- Section I, Part C - Circular No. 120
- Clause 10 - Article 2 - Decree No. 121
B. Land rent and water surface rent incentives
B1. Land rent or water surface rent exemption
- Article 14 - Decree No. 142
- Section II, Part C - Circular No. 120
- Clause 10, Article 2 - Decree No. 121
B2. Land rent, water surface rent reduction
- Clause 2, Clause 3, Clause 5 - Article13 - Decree No. 142
- Point 2, Section III, Part C - Circular No. 120
IV. INCENTIVES AND SUPPORTS FOR ENVIRONMENTAL PROTECTION ACTIVITIES
- Decree No. 04/2009/ND-CP dated January 14, 2009 of the Government providing for incentives and supports for environmental protection activities
- Circular No. 230/2009/TT-BTC dated December 08, 2009 of the Ministry of Finance guiding tax incentives for environmental protection activities prescribed in the Government's Decree No. 04/2009/ND-CP of January 14, 2009, on incentives and supports for environmental protection activities
A. Principles for enjoyment of incentives and supports
- Article 4 - Decree No. 04
B. Environmental protection activities and products eligible for incentives and supports
- Article 5 - Decree No. 04
C. Incentive and support conditions, scope and levels
- Article 6 - Decree No. 04
D. Incentives and Supports
D1. Incentives And Supports In Terms Of Infrastructure And Land
D1.1 Supports for investment in building infrastructure works
- Article 8 - Decree No. 04
D1.2 Supports for ground clearance and payment of compensations therefor
- Article 9 - Decree No. 04
D1.3 Supports in terms of land use levy and land rent
- Article 10 - Decree No. 04
D1.4 Land-related financial incentive for seriously polluting establishments which must be relocated
- Article 11 - Decree No. 04
D2. Capital, Tax And Charge Incentives And Supports
D2.1 Incentives for investment capital raising
- Article 12 - Decree No. 04
D2.2 Enterprise income tax incentives
- Article 13 - Decree No. 04
- Article 12 – Circular No. 230
D2.3 Import duty and export duty incentives
- Article 14 - Decree No. 04
D2.4 Value-added tax incentives
- Article 15 - Decree No. 04
- Article 2 – Circular No. 230
D2.5 Charge incentives
- Article 16 - Decree No. 04
D2.6 Depreciation of fixed assets
- Article 17 - Decree No. 04
D3. Price Subsidies And Supports For Product Sale
D3.1 Supports for covering input expenses
- Article 18 - Decree No. 04
D3.2 Supports for product sale and product price subsidies
- Article 19 - Decree No. 04
D4. Other Incentives And Supports
D4.1 Environmental protection awards
- Article 20 - Decree No. 04
D4.2 Supports for product advertisement and sorting of garbage at source
- Article 21 - Decree No. 04
- Article 3 - Circular No. 230
V. STATE INVESTMENT CREDIT AND EXPORT CREDIT INCENTIVES
- Decree No. 75/2011/ND-CP dated August 30, 2011 of the Government on state investment credit and export credit
- Circular No. 35/2012/TT-BTC dated March 02, 2012 of the Ministry of Finance guiding a number of articles of the Government’s Decree No. 75/2011/ND-CP, of August 30, 2011 on investment and export credit of the state.
A. State Investment Credit
A.1 Eligible borrowers
- Article 5 - Decree No. 75
A.2 Lending conditions
- Article 6 - Decree No. 75
A.3 Loan amounts
- Article 7 - Decree No. 75
A.4 Loan term
- Article 8 - Decree No. 75
A.5 Loan currency
- Article 9 - Decree No. 75
A.6 Loan interest rate
- Article 10 - Decree No. 75
A.7 Provision of loans for projects implemented under government agreements and offshore investment projects under the Prime Minister’s decisions
- Article 11 - Decree No. 75
A.8 Note
- Clause 2 – Article 4 - Circular No. 35
B. Post-Investment support
B.1 Eligible recipients of post-investment support
- Article 12 - Decree No. 75
B.2 List of projects eligible not for post-investment support
- Clause c – Article 5 - Circular No. 35
B.3 Conditions for post-investment support
- Article 13 - Decree No. 75
- Point b, Clause 1, Article 5 - Circular No. 35
B.4 Identification principles and providing post-investment support
- Clause 2 - Article 5 - Decree No. 75
B.5 Post-investment support levels
- Article 14 - Decree No. 75
- Clause 3 – Article 5 - Circular No. 35
C. Export Credit
C.1 Forms of export loans
- Article 15 - Decree No. 75
C.2 Borrowers
- Article 16 - Decree No. 75
C.3 Lending conditions
- Article 17 - Decree No. 75
C.4 Loan amounts
- Article 18 - Decree No. 75
C.5 Loan term
- Article 19 - Decree No. 75
C.6 Loan currency
- Article 20 - Decree No. 75
C.7 Loan interest rate
- Article 21 - Decree No. 75
VI. CREDIT POLICIES FOR AGRICULTURAL AND RURAL DEVELOPMENT
- Decree No. 41/2010/ND-CP dated April 12th, 2010 of the Government on credit policies for agricultural and rural development
- Circular No. 14/2010/TT-NHNN dated June 14th, 2010 of the State Bank of Vietnam detailing the Decree No.41/2010/ND-CP dated April 12th, 2010 of the Government on credit policies serving agricultural and rural development
A. Scope and Subjects of application
- Article 2 - Decree No. 41
- Article 1 - Circular No. 14
B. Lending principles
- Article 5 - Decree No. 41
C. The State’s support policies
- Article 6 - Decree No. 41
D. Credit policies
D.1 Lending capital sources
- Article 7 - Decree No. 41
- Article 2 - Circular No. 14
D.2 Loan security mechanism
- Article 8 - Decree No. 41
- Article 3 - Circular No. 14
D.3 Lending terms and interest rates
- Article 9, Article 11 - Decree No. 41
- Article 4 - Circular No. 14
D.4 Rescheduling of debts and provision of new loans
- Article 10 - Decree No. 41
- Article 6 - Circular No. 14
D.5 Agricultural insurance
- Article 14 - Decree No. 41
- Article 9 - Circular No. 14
VII. INDUSTRIAL ENCOURAGEMENT
- Pursuant to the Decree No. 45/2012/ND-CP dated May 21, 2012 of the Government on industrial encouragement
- Circular No. 46/2012/TT-BCT dated December 28, 2012 of the Ministry of Industry and Trade detailing the Decree No. 45/2012/ND-CP dated May 21, 2012 of the Government on industrial encouragement
A. Scope and Subjects
- Article 1 - Decree No. 45
- Article 1 - Circular No. 46
- Article 3 - Circular No. 46
B. Industrial encouragement policies
B.1 Industrial encouragement activities
- Article 4 - Decree No. 45
- Article 4 - Circular No. 46
B.2 List of industries and professions eligible for industrial encouragement policies
- Point a, b, c , d, đ, g, Clause 1 and Clause 2, Article 5 - Decree No. 45
- Clause 1 - Article 5 - Circular No. 46
B.3 Priority Principles
- Article 6 - Decree No. 45
- Article 6 - Circular No. 46
C. Industrial encouragement budget
C.1 Budget for industrial encouragement activities
- Article 11 - Decree No. 45
C.2 National industrial encouragement budget
- Article 12 - Decree No. 45
C.3 Local industrial en couragement budget
- Article 13 - Decree No. 45
VIII. SUPPORT FOR LABOUR
- Article 9 – Decision No. 06/2012/QD-UBND dated April 17, 2012 of The People’s Committee of Quang Nam province promulgated Regulation on management and investment incentives in Industrial Clusters in Quang Nam province.
IX. SUPPORT FOR ADVANCED SCIENCES AND TECHNOLOGIES APPLICATION
- Article 10 - Decision No. 06/2012/QD-UBND dated April 17, 2012 of The People’s Committee of Quang Nam province promulgated Regulation on management and investment incentives in Industrial Clusters in Quang Nam province.
X. SUPPORT AND INVESTMENT ENCOURAGEMENT IN SUPPORT AND INVESTMENT ENCOURAGEMENT IN THE TEXTILE, LEATHER, BAMBOO INDUSTRY IN RURAL AND MOUNTAINOUS AREAS OF QUANG NAM PROVINCE IN PERIOD 2013 - 2016
Pursuant to the Decision No. 07/2013/QD-UBND dated May 07, 2013 of The People’s Committee of Quang Nam province promulgated Regulation on support and investment encouragement in the textile, leather, bamboo industry in rural and mountainous areas of Quang Nam province in period 2013-2016.
A. Governing scope
- Article 1
B. Applicable Entities
- Article 2
C. Conditions of incentives / preferences
- Article 3
D. Regualation of support for and encouragement of investment
- Article 5: Ground
- Article 6: Support for labour training
- Article 7: Support for trade promotion
- Article 8: Support for investment credit
* Decree No. 108/2006/ND-CP dated September 22, 2006 of the Government: Detailing and guiding the implementation of a number of articles of the Investment law
Article 22. Sectors and geographical areas of investment incentives
Article 24. Applicable entities for investment incentives