Decision No. 12/2015/QD-TTg stipulates mechanisms and policies to attract socialized investment and operation of passenger bus terminals nationwide. The Decision applies to organizations and individuals involved in the investment and operation of passenger bus terminals through socialization. Notably, it includes support for loan interest rates, exemption from land rental fees, and preferential corporate income tax.
适用范围
Organizations and individuals involved in the investment and operation of passenger bus terminals through socialization.
要点
- Investors participating in implementing projects for investment and operation of passenger bus terminals (hereinafter referred to as investors) through socialization shall be supported with a minimum of 20% interest rate on loans from credit institutions for projects investing in, upgrading, and expanding passenger bus terminals.
- Passenger bus terminals located in poor districts shall be exempted from land rental fees for the entire area of the passenger bus terminal and for the area of mandatory service facilities.
- Income generated by investors from new investment projects for passenger bus terminals in areas with particularly difficult socio-economic conditions shall be subject to a preferential corporate income tax rate of 10% for a period of 15 years.
- Investors must ensure conditions regarding business registration, investment location according to planning, and construction permits.
- Minimum socialized investment capital must be 70% of the total investment capital for constructing passenger bus terminals (excluding land clearance costs).
🌐 本文件的社会影响
- Positive impact: Supporting investors through financial, tax, and land incentives helps promote the development of the transportation industry.
- Negative impact: Exemptions granted to investors may increase the financial burden on local budgets. Additionally, specific requirements for socialized investment capital may limit the number of investors participating.
❓ 常见问题
What minimum interest rate support do investors receive?
Investors shall be supported with a minimum of 20% interest rate on loans from credit institutions for projects investing in, upgrading, and expanding passenger bus terminals.
How much land rental fee exemption do passenger bus terminals in poor districts receive?
Passenger bus terminals located in poor districts, as defined by the Government, shall be exempted from land rental fees for the entire area of the passenger bus terminal.
What preferential tax rate can income from new investment projects for passenger bus terminals enjoy?
Income generated from new investment projects for passenger bus terminals in areas with particularly difficult socio-economic conditions shall be subject to a preferential corporate income tax rate of 10% for a period of 15 years.
What is the minimum amount of socialized investment capital?
Minimum socialized investment capital must be 70% of the total investment capital for constructing passenger bus terminals (excluding land clearance costs).
What conditions must investors meet to enjoy incentives?
Investors must ensure conditions regarding business registration, investment location according to planning, and construction permits.
全文
Pursuant to …;
On mechanisms and policies to attract socialized investment and operation of passenger bus terminals
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Pursuant to the Law on Organization of the Government dated December 25, 2001;
On the basis of Decree No. 86/2012/NĐ-CP dated October 19, 2012, issued by the Government detailing and guiding implementation of certain provisions of the Metrology Law;
According to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;
At the proposal of the Minister of Transport,
The Prime Minister issues this Decision on mechanisms and policies to attract socialized investment and operation of passenger bus terminals.
Article 1. Scope of Regulation
This Decision stipulates mechanisms and policies to attract socialized investment and operation of passenger bus terminals throughout the country.
Article 2. Applicability
This Decision applies to agencies, organizations, and individuals related to activities of investing in and operating passenger bus terminals through socialization.
Article 3. Explanation of Terms
In this Decision, the following terms shall be understood as follows:
1. Passenger bus terminal is a construction project belonging to the road transport infrastructure serving buses to pick up and drop off passengers and supporting transportation services; it is invested in and constructed in accordance with approved planning schemes while meeting National Technical Regulations for Passenger Bus Terminals.
2. Socialized passenger bus terminal is a passenger bus terminal where part or all of the investment and operation capital comes from non-state budget sources.
3. Access roads to and from the passenger bus terminal are connecting roads from the passenger bus terminal to the main road network, branch roads, and collector roads.
4. Internal roads are roads within the passenger bus terminal area for people and vehicles to circulate.
An investor participating in implementing the investment and operation project of passenger bus terminals (hereinafter referred to as the investor) through socialization is a business entity or cooperative that mobilizes capital to invest in constructing, upgrading types of bus terminals, expanding, operating, and managing passenger bus terminals.
Article 4. Planning of passenger bus terminals
1. Provincial People's Committees under the Central Government are responsible for building, announcing, and directing the implementation of the network planning of passenger bus terminals in their localities; actively calling for socialized investment and operation of passenger bus terminals or balancing the local budget to implement them; ensuring the stable location planning of passenger bus terminals for at least 10 years. In cases where relocation is mandatory, investors will be given priority to invest in and operate new passenger bus terminals within the approved planning scheme and will enjoy compensation and support according to regulations.
2. The planning system of passenger bus terminals serves as the basis for developing the fixed inter-provincial road passenger transport route network planning.
3. Passenger bus terminals invested in through socialization shall be connected to the road transport system in accordance with the Road Traffic Law, and must comply with traffic safety regulations.
Article 5. Mechanisms and policies on investment in constructing passenger bus terminals
1. Based on the resources of each locality, it is allowed to provide a minimum interest subsidy of 20% on loans from credit institutions for projects investing in, upgrading, and expanding passenger bus terminals through socialization.
2. In poor districts as defined by the Government, if socialized construction of passenger bus terminals cannot be called for, provincial People's Committees under the Central Government shall allocate funds to construct basic compulsory components of passenger bus terminals, including: parking areas for picking up and dropping off passengers, sanitary facilities, ticket offices, waiting rooms for passengers, office space, internal roads, and basic equipment to organize passenger bus terminal operations.
Article 6. Preferential policies for socialized exploitation of passenger bus terminals
1. Exemption from land rental fees:
a) For passenger bus terminals located in poor districts as defined by the Government, the entire area of the passenger bus terminal shall be exempted from land rental fees.
b) For passenger bus terminals not falling under the category specified in point a Clause 1 of this Article, the exemption from land rental fees shall apply to the portion of the area dedicated to mandatory service facilities, including: passenger pick-up and drop-off zones, parking areas for buses waiting to pick up passengers, waiting rooms for passengers, management office areas, ticket sales areas, sanitary facilities, access roads, internal roads within the passenger bus terminal, green space areas, and flower gardens.
2. Income generated by investors from new investment projects for passenger bus terminals in areas with particularly difficult socio-economic conditions as stipulated in point a Clause 1 of Article 15 of Decree No. 218/2013/NĐ-CP dated December 26, 2013 of the Government shall be subject to a preferential corporate income tax rate of 10% for a period of 15 years.
Article 7. Transitional Provisions
1. Passenger bus terminals that have been put into operation before the effective date of this Decision and meet all the conditions set forth in Article 8 of this Decision shall enjoy the preferential policies stipulated in Articles 4 and 6 of this Decision; the application period for the preferential policies stipulated in Article 6 shall be calculated from the effective date of this Decision.
2. In cases where existing passenger bus terminals undergo expansion or relocation to new sites before the effective date of this Decision, the preferential policies stipulated in Article 5 of this Decision shall apply.
Article 8. Conditions for Enjoying Mechanisms and Policies
Organizations and individuals participating in the investment and exploitation of passenger bus terminals through socialization must satisfy the following conditions to benefit from the preferential policies stipulated in this Decision:
1. Compliance with current business registration requirements.
2. The location for constructing passenger bus terminals must conform to the bus terminal planning scheme and be approved in writing by the provincial People's Committee or the municipal People's Committee directly under the Central Government.
3. Investment activities must comply with construction permits issued and approved by the competent authority.
4. Investors participating in the socialized investment of passenger bus terminals must ensure:
a) At least 70% of the total investment capital for constructing the passenger bus terminal (excluding land clearance costs) comes from socialized investment.
b) At least 15% of the investment capital belongs to the investor to implement the project and there must be a plan to allocate the remaining investment capital.
Article 9. Effective Date
This Decision shall take effect from June 1, 2015.
Article 10. Responsibility for Implementation
THE MINISTERS, HEADS OF GOVERNMENT-LEVEL MINISTRIES, HEADS OF GOVERNMENT-LEVEL AGENCIES, AND CHAIRMEN OF PROVINCE AND CITY PEOPLE'S COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL BE RESPONSIBLE FOR ENFORCING THIS DECISION./.
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