|
MINISTRY OF
FINANCE
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
---------------
|
|
No.:
32/2018/TT-BTC
|
Hanoi, March 30,
2018
|
CIRCULAR
GUIDELINES
FOR THE GOVERNMENT’S DECREE NO. 74/2017/ND-CP DATED JUNE 20, 2017 ON SPECIFIC
POLICIES FOR HOA LAC HI-TECH PARK
Pursuant to the Law on non-agricultural land use
levy in 2010;
Pursuant to the Law on corporate income tax in
2008, 2013 and 2014;
Pursuant to the Law on land in 2013;
Pursuant to the Law on investment in 2014;
Pursuant to the Law on import and export duties
in 2016;
Pursuant to the Government’s Decree No.
80/2014/ND-CP dated August 06, 2014 on drainage and treatment of wastewater;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to the Government's Decree No.
74/2017/ND-CP dated June 20, 2017 on specific policies for Hoa Lac Hi-Tech
Park;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of Ministry of Finance;
At the request of the Director of the Department
of Public Asset Management and the Director of the Tax Policy Department,
Minister of Finance promulgates a Circular
providing guidelines for the Government's Decree No. 74/2017/ND-CP dated June
20, 2017 on specific policies for Hoa Lac Hi-Tech Park.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Circular provides guidelines on Clause 4,
Clause 5 Article 4; Clause 3, Clause 4 Article 7; Article 8; Point c Clause 1
and Clause 4 Article 10; Article 11; Article 17; Article 18 and Article 19 of
the Government's Decree No. 74/2017/ND-CP dated June 20, 2017 on specific
policies for Hoa Lac Hi-Tech Park (hereinafter referred to as the “Decree No.
74/2017/ND-CP”).
Article 2. Regulated entities
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. The Management Board of Hoa
Lac Hi-Tech Park (hereinafter referred to as “HHTP Management Board”).
3. Regulatory agencies and
relevant specialized agencies.
Chapter II
SPECIFIC PROVISIONS
Article 3. Site clearance and
relocation
The site clearance and relocation shall be
performed under the provisions of Clause 4 and Clause 5 Article 4 of the Decree
No. 74/2017/ND-CP and elaborated as follows:
1. The HHTP Management Board
shall receive adequate funding for performing the site clearance works from the
central-government state budget as prescribed in the medium-term investment
plan during the 2016 – 2020 period, from the source of funding prescribed in
Clause 2 hereof and other legal sources of funding so as to ensure the
completion of site clearance works and construction of infrastructure
facilities of HHTP according to the progress laid down in Clause 6 Article 3 of
the Decree No. 74/2017/ND-CP.
2. Land levies paid by
households that are allocated land in relocation areas and service land plots
funded by the central-government state budget as prescribed in Clause 4 Article
4 of the Decree No. 74/2017/ND-CP shall be fully paid to the city-government
state budget. Every year, the People's Committee of Hanoi City shall provide an
amount of funding, equal to the total amount of land levies collected, to cover
the site clearance expenses of HHTP on the basis of land levy figures
aggregated and provided by the District-level People's Committee with the
purpose of completing the site clearance for HHTP according to the project
approved by the competent authority.
3. Statements of compensation,
support and relocation projects implemented to serve the site clearance works
of HHTP shall be carried out under the provisions of the Circular No.
09/2016/TT-BTC dated January 18, 2018 by the Ministry of Finance providing
regulation on finalization of completed projects funded with State capital.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The management and operation of technical
infrastructure facilities shall be performed under the provisions of Clause 3
and Clause 4 Article 7 of the Decree No. 74/2017/ND-CP and elaborated as
follows:
1. Infrastructure facilities user
fees:
a) Fees charged for using state-funded technical
infrastructure facilities are collected under the provisions of Point a Clause
3 Article 7 of the Decree No. 74/2017/ND-CP.
The average fee for using infrastructure facilities
of HHTP shall be determined by adopting the following formula:
Average
infrastructure facilities user fee
(VND/m2/year)
=
Total estimated
operation cost per year
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total estimated
maintenance cost per year
Total land area
planned for leasing
Where:
- Total estimated operation
cost shall be determined by estimation provided that all infrastructure
facilities under the planning have been completed and are put into official
operation.
- Total estimated maintenance cost shall be
determined by according to the annual maintenance plan under the provisions of
Clause 2 Article 5 of the Circular No. 03/2017/TT-BXD dated March 16, 2017 by
the Ministry of Construction providing guideline for determination of costs of
maintenance of construction works (hereinafter referred to as the “Circular No.
03/2017/TT-BXD”).
- Total land area planned for
leasing excludes the land area planned for construction of traffic and
technical infrastructure systems, land area dedicated to green space, water
surface land area, and shared park area which are exempted from payment of land
rents under the provisions of Point a Clause 3 Article 8 of the Decree No.
74/2017/ND-CP and Point a Clause 2 Article 14 of the Government’s Decree No.
35/2017/ND-CP dated April 03, 2017 prescribing the collection of land use levy,
land rent and water surface rent in economic zones and hi-tech zones
(hereinafter referred to as the “Decree No. 35/2017/ND-CP”).
b) Based on the average fee for using
infrastructure facilities of HHTP prescribed in Point a hereof, the status of
infrastructure facilities and the actual ability to attract investments, the
HHTP Management Board shall annually decide rates of fees for using
infrastructure facilities of each functional area.
c) Total amount of fees paid for using infrastructure
facilities by users equals the fee rate specified in Point b hereof multiplied
by the land area.
2. Wastewater treatment
service fees:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) If contents of pollutants contained in the wastewater
meet HHTP internal standards promulgated by HHTP Management Board, the rate of
wastewater treatment service fee shall be determined by adopting the following
formula:
The wastewater
treatment service fee rate (VND/m3)
=
Total estimated
cost of operation of the wastewater treatment system according to its design
capacity per year
+
Total estimated
maintenance cost per year
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Where:
- Total estimated cost of operation of the
wastewater treatment system according to its design capacity shall be
determined by estimation.
- Total estimated maintenance
cost shall be determined by according to the annual maintenance plan under the
provisions of Clause 2 Article 5 of the Circular No. 03/2017/TT-BXD.
- Total design capacity of the
wastewater treatment system equals its design capacity (m3/day)
multiplied by 365 days.
c) If contents of pollutants contained in the wastewater
do not meet HHTP internal standards, the wastewater treatment service fee rate
shall be the fee rate prescribed in Point b hereof plus a surcharge decided by
the HHTP Management Board.
d) Total amount of fees paid by an entity for
treatment of wastewater discharged to the wastewater treatment system equals
the wastewater treatment service fee rate prescribed in Point b or Point c
hereof multiplied by the volume of wastewater discharged.
3. Infrastructure facilities
user fees and compensation for costs of site leveling of infrastructure
facilities funded by investors as prescribed in Point c Clause 1 and Clause 4
Article 10 of the Decree No. 74/2017/ND-CP, except investment funded by state
budget, shall be managed and used by infrastructure investors in compliance
with management regulations promulgated by the HHTP Management Board under the
provisions of Clause 2 Article 15 of the Decree No. 74/2017/ND-CP.
4. Funding for covering the
costs of operation and maintenance of technical infrastructure facilities and
wastewater treatment systems invested by state budget shall be subject to the
provisions of Clause 4 Article 7 of the Decree No. 74/2017/ND-CP. Subsidy
granted by state budget to make up deficit shall be determined as follows:
a) The HHTP Management Board shall at the time of
making the annual state budget estimate make the estimate of costs of operation
and maintenance of state-invested technical infrastructure facilities and
wastewater treatment systems, the statement of total revenue from infrastructure
facilities user fees and wastewater treatment service fees paid by
organizations and individuals operating in the HHTP according to the fee rates
prescribed by the HHTP Management Board, and the budget deficit specified in
the estimate of state budget expenditures of the HHTP Management Board, and
then submit them to the Ministry of Finance for consolidation and reporting to
competent authorities in conformity with the Law on state budget.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Subsidy granted by state budget to make up any
deficit shall be included in the recurrent expenditure based on the state
budget’s annual capacity.
5. The entities assigned by
the HHTP Management Board to collect infrastructure facilities user fees and
wastewater treatment service fees shall issue invoices thereof to payers and
fulfill other tax liabilities as prescribed by law. Invoices for payments for
using infrastructure facilities and wastewater treatment services shall be
subject to law regulations on invoices.
Article 5. Determination of
land rents, compensation for site clearance and incentives given to users of
land in the HHTP
Determination of land rents, compensations for site
clearance and incentives given to users of land in the HHTP shall be carried
out under the provisions of Article 8 of the Decree No. 74/2017/ND-CP and
elaborated as follows:
1. Specific land price for
calculation of rents of land in the HHTP shall be determined by according to
the land price adjustment coefficient and decided by the HHTP Management Board
under the provisions of Clause 2 Article 8 of the Decree No. 74/2017/ND-CP. To
be specific: The land price shall be the one determined according to the lease
purpose as specified in the Table of prices of land types in the HHTP
multiplied by the land price adjustment coefficient. Where:
a) The Table of prices of land types in the HHTP is
promulgated by the People’s Committee of Hanoi City on the basis of the
approved planning and actual technical infrastructure status as laid down in
Clause 1 Article 8 of the Decree No. 74/2017/ND-CP.
b) The land price adjustment coefficient shall be
annually promulgated and publicly announced by the HHTP Management Board for
each land area, route and location corresponding to the land use purpose
according to the approved planning and the consent of the People’s Committee of
Hanoi City, provided that it shall not be lower than 1.0, and applied from
January 01 every year.
2. Determination of land rent paid annually:
a) The land rent paid annually = the land rent per
m² x the land area subject to land rent. Where:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ The percentage (%) of the land used for
implementing projects on sectors with special investment incentives as
prescribed by law is between 0.5% and 1%;
+ The percentage (%) of the land used for
commercial and service providing purposes is between 1% and 3%.
- The area subject to land rent payment is the area
of land leased with collecting land rent specified in the land lease decision.
b) In cases where the land rent is exempted in
accordance with regulations in Clause 3 Article 8 of the Decree No. 74/2017/ND-CP
or there are deductions from total land rent payable according to the method of
conversion into the period of fulfillment of financial obligation to pay the
land rent, the land rent payable shall be determined according to the land
policy and price effective at the time of starting payment of land rent. Where:
- Deductions from total land rent payable includes
compensations, relocation financial support and expenses for performing
compensation and site clearance works (hereinafter referred to as the “compensation
and site clearance expenses”) which have been paid or voluntarily advanced by
the land lessee.
- Land rent shall be calculated and paid as
regulated by law upon the end of the period of enjoying exemption from the land
rent payment and the period for which the financial obligation to pay the land
rent is determined to be fully fulfilled because of deductions from the land
rent payable in accordance with law. The land rent per m² may not be adjusted
while enjoying exemption from land rent and during the period for which the
financial obligation to pay land rent is determined to be fully fulfilled;
- If the sum of the period of enjoying exemption
from land rent as regulated by law and the period for which the financial
obligation to pay the land rent is determined to be fully fulfilled because of
deductions from the land rent payable is shorter than the length of time of the
first stabilization cycle of land rent per m²s, the land rent per m² determined
at the time of issuing Decision on land lease shall be applied to the
calculation of land rent for the remaining length of time of that cycle;
- After deducting the period of enjoying exemption
from land rent as regulated by law and the period for which the financial
obligation to pay the land rent is determined to be fully fulfilled because of
deductions from the land rent payable, if the remainder of the land lease is
under 05 years and the lessee wishes to fully pay the land rent for that
remaining lease period, this case shall be subject to the consideration and
decision of the HHTP Management Board. In such case, the land price for
calculation of land rent shall be determined according to the land policy and
price at the time when the HHTP Management Board gives approval for the land
lessee’s request for full payment of land rent for remaining land lease period.
The land lessee shall have all land-related rights and obligations as leasing
land with annual land rent payment.
c) In case of lease of land with annual rent
payment but the first leasing year or the final leasing year is not enough 12
months, the land rent shall be calculated and paid according to actual number
of leasing months. If the first leasing month or the final leasing month shall
be considered as a full leasing month if total leasing days in that month are
15 days or more. The land rent must not be paid if total leasing days in that
month are less than 15 days;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Determination of the land rent paid at one time
for the entire lease period:
a) The land rent paid at one time for the entire
lease period = the land rent per m² x the land area subject to land rent
payment. Where:
- In case the land lease period is equal to the
period of the land category prescribed in the land price table, the land rent
collected one-off for the entire land lease period equals the land price in the
land price table multiplied by the land price adjustment coefficient.
- In case the land lease period is shorter than the
period of the land category prescribed in the land price table:
Land rent
collected one-off for the entire land lease period
=
Land price in the
Table of land prices
x
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Land price
adjustment coefficient
x
Land lease period
Period of the land
category prescribed in the Table of land prices
- In case of exemption from land rent, the land
rent collected one-off for the entire land lease period shall be determined by
adopting the following formula:
Land rent collected
one-off for the entire land lease period
=
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
x
Land price
adjustment coefficient
x
Period for which
land rent is payable
Period of the land
category prescribed in the Table of land prices
Where: The period for which land rent is payable
equals the land lease period specified in the land lease decision minus the
period for which the land rent is exempted as regulated in Point a, Point c
Clause 3 Article 8 of the Decree No. 74/2017/ND-CP.
- The area subject to land rent payment is the area
of land leased with collecting land rent specified in the land lease decision.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- If the compensation and site clearance amounts
are not deducted: The land rent payable equals the land rent per m² for leasing
land with one-off rent payment as prescribed in Point a hereof multiplied by
the land area subject to land rent payment;
- If the compensation and site clearance amounts
are deducted: The land rent payable shall be determined by subtracting the
compensation and site clearance expenses as regulated by law from the product
of the land rent per m² for leasing land with one-off rent payment and the area
subject to land rent payment.
4. If other regulations on determination of land
rent, water surface rent and settlement of compensation and site clearance
amounts, and land rent exemption and reduction for land area in the hi-tech
park are not provided for in the Decree No. 74/2017/ND-CP and this Circular,
regulations of the Decree No. 35/2017/ND-CP and the Circular No. 89/2017/TT-BTC
dated August 23, 2017 by the Ministry of Finance guiding the implementation of
the Decree No. 35/2017/ND-CP.
Article 6. Land management in
functional areas infrastructure facilities of which are constructed and used
for commercial purposes by investors
Land management in functional areas infrastructure
facilities of which are constructed and used for commercial purposes by
investors shall be performed under the provisions of Clause 1 and Clause 4
Article 10 of the Decree No. 74/2017/ND-CP and elaborated as follows:
1. The HHTP Management Board
shall directly deliver leasing land to infrastructure investors as prescribed
in Point b Clause 1 Article 10 of the Decree No. 74/2017/ND-CP. Investors shall
pay site leveling expenses and other costs to the infrastructure investor under
the provisions of the Decree No. 74/2017/ND-CP, guidelines herein and relevant
law regulations.
2. The HHTP Management Board
shall consider giving approval for the infrastructure facilities user fees,
payments for site leveling expenses and the unit price of land to be sublet by
the infrastructure investor under the provisions of Clause 3 Article 10 of the
Decree No. 74/2017/ND-CP at the request of the infrastructure investor as laid
down in Clause 4 Article 10 of the Decree No. 74/2017/ND-CP, guidelines herein
and relevant law regulations.
3. The HHTP Management Board
shall, based on the infrastructure facilities user fees determined under the
provisions of Article 7 of the Decree No. 74/2017/ND-CP and guidelines in
Article 4 herein, the site leveling expenses specified in the cost statement
approved as regulated by law and the land rent per m² determined under the
provisions of Article 8 of the Decree No. 74/2017/ND-CP and guidelines in
Article 5 herein, consider giving approval for the infrastructure facilities
user fees, payments for site leveling expenses and the unit price of land to be
sublet under the provisions of Article 10 of the Decree No. 74/2017/ND-CP.
Article 7. Tax incentives
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Corporate income tax (CIT):
b) An enterprise that has income generated from the
development of a new investment project which has total investment of at least
VND 4,000 billion in the HHTP is liable to the tax rate of 10% within 30 years,
qualifies for a tax exemption within a maximum period of 04 years and gets 50%
reduction in the amount of tax payable within 09 successive years from the
first year in which it generates taxable income.
c) Periods for applying preferential tax rate,
enjoying tax exemption and tax reduction, and eligibility requirements thereof
as prescribed in the Law on corporate income tax and relevant laws.
2. Import duties, personal
income tax and non-agricultural land use tax shall comply with applicable
regulations of law on taxes.
Article 8. Collection, transfer
and use of land rents, payments for compensation and site clearance expenses,
infrastructure user fees, wastewater treatment service fees, and deposits paid
for securing the project implementation
Collection, transfer and use of land rents,
payments for compensation and site clearance expenses, infrastructure user
fees, wastewater treatment service fees, and deposits paid for securing the
project implementation shall be performed under the provisions of Article 17 of
the Decree No. 74/2017/ND-CP and elaborated as follows:
1. The HHTP Management Board
opens an account at the State Treasury’s Operations Center to receive payments
for compensation and site clearance expenses paid under the provisions of Point
a Clause 1 Article 17 of the Decree No. 74/2017/ND-CP, deposits paid for
securing the project implementation under the provisions of Clause 2 Article 9
of the Decree No. 74/2017/ND-CP, and quarterly pay total amount received to the
central-government state budget. Before making an annual state budget estimate,
the HHTP Management Board shall, based on the sum of money collected and paid
to state budget every year, submit report thereof to the Ministry of Planning
and Investment and the Ministry of Finance for requesting the Prime Minister to
make decision on the plan for using such sum of money to cover site clearance
expenses and make re-investments in HHTP.
2. The HHTP Management Board
shall determine and give written notification of amounts of money payable to
land users using the notification form enclosed with the Circular No.
77/2014/TT-BTC dated June 16, 2014 by the Ministry of Finance providing guidance
on the Government's Decree No. 46/2014/ND-CP dated May 15, 2014 on land rents
and water surface rents.
3. The HHTP Management Board
and the People’s Committee of Hanoi City shall establish the mechanism for
cooperation in monitoring and managing the fulfillment of financial liabilities
and land-related administrative procedures by land users in the HHTP.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
IMPLEMENTATION
PROVISIONS
Article 9. Transitional
regulations on fulfillment of land-related financial liabilities by land users
who receive land before the date of entry into force of the Decree No.
74/2017/ND-CP but do not yet pay land rents
Transitional regulations on fulfillment of
land-related financial liabilities by land users who receive land before the
date of entry into force of the Decree No. 74/2017/ND-CP but do not yet pay
land rents shall comply with the provisions of Article 18 of the Decree No.
74/2017/ND-CP and elaborated as follows:
1. If an investor has used
land before the date of entry into force of the Decree No. 74/2017/ND-CP but
does not receive the land lease decision and pay land rent under the provisions
of Clause 1 Article 18 of the Decree No. 74/2017/ND-CP:
a) The HHTP Management Board shall determine the
land rent, exemption and reduction thereof according to the land policy and
price effective at the time of issuance of the land lease decision. Land rent
exemption or reduction shall be enjoyed from the time when the investor
receives land handover.
b) The investor that is eligible for enjoying land
rent exemption and reduction but refuses to enjoy such incentives shall pay
land rents as regulated.
2. If an infrastructure
investor has land leased by the HHTP Management Board before the date of entry
into force of the Decree No. 74/2017/ND-CP, has received a land use right
certificate but does not yet pay land rent:
a) The HHTP Management Board shall determine the
amount of land rent to be exempted or reduced according to the annual land rent
per m² announced at the Official Document No. 2703/UBND-KT dated June 20, 2006
by the People's Committee of Ha Tay Province.
b) The late payment interest shall be calculated
from the time of subleasing land to the time on which land rent is paid to
state budget under the law regulations applicable in each period.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Transitional regulations on projects which use land
in the expansion areas of the HHTP as regulated in the Decision No. 621/QD-TTg
dated May 23, 2008 of the Prime Minister (southern part of Thang Long avenue
and Eastern part of the HHTP in Ha Bang commune, Thach That District, Hanoi
City) shall follow the provisions of Article 19 of the Decree No. 74/2017/ND-CP
and elaborated as follows:
1. Investors of investment
projects that are operating at the HHTP under the approval given by the
People’s Committee of Ha Tay Province before the date on which the Prime
Minister gives approval for adjustments to the HHTP’s general construction
planning (i.e. May 23, 2008) shall continue enjoying incentives for the
remaining period provided that such incentives specified in the investment
certificate/ investment license/ certificate of investment incentives are
conformable with law regulations applicable at the time of issuance of such
documents.
2. If investors of investment
projects (other than the ones specified in Clause 1 hereof) operating in the
HHTP are enjoying investment incentives more favorable than the ones granted
under the provisions of the Decree No. 74/2017/ND-CP, they are entitled to
enjoying such incentives for the remaining period. If such incentives are less
favorable than the ones granted under the provisions of the Decree No.
74/2017/ND-CP, they are entitled to enjoy incentives under the provisions of
the Decree No. 74/2017/ND-CP for the remaining period from the date of entry
into force of this Decree.
3. With regard to land areas
which have been sub-leased by an infrastructure investor before the date of
merging Bac Phu Cat Industrial Park into the HHTP and for which land rents are
not paid by such infrastructure investor:
a) The HHTP Management Board shall determine the
amounts of land rent to be exempted or reduced according to the annual land
rent per m² announced at the Decision No. 896/QD-TC dated December 08, 2006 by
the Financial Department of Ha Tay Province.
b) The late payment interest shall be calculated
for the period from the time of subleasing land to the time on which land rent
is paid to state budget under the law regulations applicable in each period.
4. With regard to land areas leased
by the People’s Committee of Ha Tay Province before the date on which the Prime
Minister gives approval for adjustments to the general construction planning of
the HHTP (i.e. May 23, 2008):
a) Determination of land rents for the land use
period from the date of land handover to the end of 2016:
The People’s Committee of Hanoi City shall request
tax agencies to determine land rent amounts payable and the ones to be exempted
or reduced on the basis of law regulations applicable in each period and the land
lease decision/ investment certificate/ investment license/ certificate of
investment incentives.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The People’s Committee of Hanoi City shall instruct
the financial agency to determine the compensation and site clearance amounts
to be deducted and give notifications to investors and the HHTP Management
Board of the land rent amounts payable (in case of lease of land with one-off
payment of land rent for the entire lease period), or time of starting
calculation of land rents (in case of lease of land with annual payment of land
rent).
b) Determination of land rents for the land use
period from January 01, 2017 onwards:
The HHTP Management Board shall determine and give
notifications of land rents to land users based on the land price table, land
price adjustment coefficient and percentage (%), and also send such
notifications to tax agency and Hanoi City land registration office for
monitoring and managing payment of land-related financial liabilities and
fulfillment of administrative procedures thereof.
Article 11. Entry into force
1. This Circular comes into
force from May 15, 2018.
2. The issues that arise on
and after the date of entry into force of the Decree No. 74/2017/ND-CP shall be
settled in accordance with regulations of the Decree No. 74/2017/ND-CP and
guidelines herein. If legislative documents on relevant amendments provide
regulations contrary to the Decree No. 74/2014/ND-CP and this Circular, such
regulations shall prevail.
3. Difficulties that arise
during the implementation of this Circular should be promptly reported to the
Ministry of Finance for consideration./.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66