Decree No. 210/2013/ND-CP on incentive policies for enterprises investing in agriculture and rural areas

DECREE on incentive policies for enterprises investing in agriculture and rural areas (*) Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the November 29, 2005 Investment Law; Pursuant to the November 26, 2003 Land Law; At the proposal of the Minister of Planning and Investment, The Government promulgates the Decree on incentive policies for enterprises investing in agriculture and rural areas. Chapter I Article 1. Scope of regulation the State for enterprises investing in agriculture and rural areas. Article 2 enterprises established and registering operation in accordance with Vietnamese law. Article 3. Interpretation of terms urban districts of a town or city. THE GOVERNMENT THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, December 19, 2013 (*) Công Báo Nos 05-06 (02/01/2014) c 36 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0 conditions prescribed by the investment law. prescribed by the investment law. rural area. Article 4. Principles of application of investment incentives and supports incentives and supports. incentives and supports at a time may choose to apply the highest levels of investment incentives and supports. Chapter II Article 5 using land allocated by the State is entitled to exemption from land use levy for that Issue nos 05-06/January 2014 37OFFICIAL GAZETTE c0 Article 6 investment promotion leasing land or water surface from the State is entitled to the lowest rental rate applicable to the corresponding type of land within the land price table prescribed is entitled to exemption from land or water surface rental from the date of completion and investment incentives or investment promotion is entitled to exemption from land rental for land areas used for building workers’ housing and growing trees and for public welfare purposes. Article 7 investment incentives or investment promotion are encouraged to accumulate land to form Article 8 included in a master plan approved by a competent state agency is entitled to exemption c 38 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0 Chapter III Article 9. Supports for human resource training, market development and science and technology application investment incentives or investment promotion is entitled to state budget supports as receive training support once with the duration of training eligible for support not exceeding training at the enterprise. these supports directly from the state budget may have these supports accounted into its production expenses when making settlement with competent state agencies. be taken from the national fund for science and technology development, the national fund for technology renovation, funds for science and technology development of ministries, Article 10. Supports for investment in cattle and poultry slaughterhouses Issue nos 05-06/January 2014 39OFFICIAL GAZETTE c0 and environmental protection in accordance with the laws on animal health, food safety workers. Article 11. Investment supports for cattle raising establishments c 40 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0 and environmental protection in accordance with the laws on animal health, food safety workers. Article 12. Support for plantation of medicinal plants and macadamia must be within the planning approved by a competent state agency or its investment Article 13. Investment supports for aquaculture at sea of rearing cages, for aquaculture in a sea of rearing cages, for aquaculture in inshore areas. Issue nos 05-06/January 2014 41OFFICIAL GAZETTE c0 workers. Article 14 infrastructure and workshops, treating waste and purchasing equipment, for wet processing of coffee. Article 15. Investment support for processing of particular timber of planted forests for northwestern provinces and provinces with poor districts under the Government’s c 42 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0 m , for building transport, electricity and water infrastructure and workshops and treating environmental protection. Article 16. Investment support for establishments producing, preserving and processing agricultural, forest and aquatic products Issue nos 05-06/January 2014 43OFFICIAL GAZETTE c0 products or manufacturing mechanical equipment for preserving or processing agricultural, electricity and water infrastructure and workshops, and for purchasing equipment within intensive mills processing agricultural, forest or aquatic products, which have great way by car from the site of the preserving or processing mill or establishment to the center of materials. Article 17 c 44 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0 annual development investment funds and targeted supports for local budgets, and report to competent authorities for implementation of this policy. procedures for enterprises with foreign direct investment and enterprises with wholly fund and be guaranteed by the State when the enterprise borrows loans from commercial Issue nos 05-06/January 2014 45OFFICIAL GAZETTE c0 Chapter IV Article 18. Responsibilities of ministries and central sectors Article 19 c 46 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0 investing in agriculture and rural areas in their localities. budgets after they are appraised by related agencies. after they are appraised by competent agencies. reporting to the Government. Article 20. Effect On behalf of the Government Issue nos 05-06/January 2014 47OFFICIAL GAZETTE c0 Appendix LIST OF AGRICULTURAL SUB-SECTORS ELIGIBLE FOR SPECIAL INVESTMENT INCENTIVES (To the Government’s Decree No. 210/2013/ND-CP of December 19, 2013) varieties and aquatic animal breeds. 5. Application of biotechnology and high technology to agricultural, forest and aquatic production. preparations. medicinal plants. agricultural and forest materials. products for treating and improving the environment in animal breeding and aquaculture. and cattle slaughtering, preservation and processing establishments. wastewater, exhaust gas and solid waste. c 48 Issue nos 05-06/January 2014OFFICIAL GAZETTE 0