Decision No. 15-TTg stipulates policies for production and business establishments of war invalids and disabled persons, including protection, encouragement for development, establishment conditions, capital sources, tax incentives, reduced tuition fees, and responsibilities of ministries and sectors to facilitate production and business activities.
Scope of application
War invalids and disabled persons
Key points
- Production and business establishments established by war invalids and disabled persons are protected and encouraged by the State, provided that at least 51% of the workforce consists of war invalids and disabled persons.
- Capital for production and business establishments comes from legitimate sources such as personal contributions, assistance from the State, social organizations, and loans within the framework of the law. State and social organization assistance is common property not subject to division.
- The State refunds 100% of corporate income tax, capital tax, and 50% of turnover tax and special consumption tax for production and business establishments of war invalids and disabled persons.
- War invalids, disabled persons, and other members working at economic establishments are exempted from tuition fees when learning trades at schools and vocational training centers managed by the State.
- Ministries, sectors, and localities have the responsibility to create favorable conditions for organizing labor production and business activities, assigning goods suitable to health conditions, and investing in technical and technological improvements.
🌐 Social impact of this document
- Creating opportunities for war invalids and disabled persons to participate in production and business activities to improve their living standards.
- Reducing financial burdens through tax incentives and reduced tuition fees.
- Dependency on State support may arise if capital and common property are not well-managed.
❓ Frequently asked questions
What conditions must war invalids and disabled persons meet to establish production and business establishments?
Production and business establishments must be directly managed by war invalids and disabled persons, with at least 51% of the workforce consisting of war invalids and disabled persons.
What percentage of taxes does the State refund to production and business establishments of war invalids and disabled persons?
The State refunds 100% of corporate income tax, capital tax, and 50% of turnover tax and special consumption tax.
From where can production and business establishments obtain capital?
Capital from member contributions, assistance from the State, social organizations, and loans within the framework of the law.
What activities allow war invalids and disabled persons to be exempted from tuition fees?
They are exempted from tuition fees when learning trades at schools and vocational training centers managed by the State.
What responsibilities do ministries, sectors, and localities have in supporting production and business establishments of war invalids and disabled persons?
Creating favorable conditions for organizing labor production and business activities, assigning goods suitable to health conditions, and investing in technical and technological improvements.
Full text
Pursuant to …;
||| ON POLICIES FOR PRODUCTION AND BUSINESS ESTABLISHMENTS OF WAR INVALIDS AND DISABLED PERSONS
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PRIME MINISTER
Pursuant to the Law on the Organization of the Government dated September 30, 1992;
Pursuant to Resolution No. 120/HDBT dated April 11, 1992 on the policy, direction, and measures for job creation in the coming years;
At the proposal of the Minister of Labor, Invalids, and Social Affairs,
DECISION:
Article 1. Production and business establishments set up by war invalids and disabled persons to improve their living conditions and comprehensively recover their functions, in accordance with the current legal policies, shall be protected and encouraged by the State.
Article 2. The production and business establishments referred to in this Decision must be directly managed by war invalids and disabled persons, and at least 51% of the workforce must consist of war invalids and disabled persons; the remaining workforce mainly consists of their spouses and children, relatives of martyrs, demobilized military personnel, and those who contribute capital shares.
Article 3. The capital of production and business establishments of war invalids and disabled persons shall be formed from the following legitimate sources:
- Contributions from each member;
- Assistance provided by the State from the National Employment Fund, with subsidized interest rates;
- Sponsorship and support from social organizations, charities, and benevolent individuals both domestically and internationally;
- Capital contributions from various strata of the people and other socio-economic units;
- Loans within the framework of the law.
Capital sources assisted by the State and other social organizations are common assets of the collective, used for expanding production and business operations, creating jobs for the collective, and not distributed to members when they leave the production and business establishment.
Article 4. Production and business establishments of war invalids and disabled persons have the responsibility to fulfill financial obligations as prescribed by law, like other production and business establishments, and are entitled to the following State benefits:
- Refund of 100% of corporate income tax and capital tax.
- Refund of 50% of turnover tax and special consumption tax.
This refunded portion of State-assisted capital must be recorded as increased assets of the enterprise and must comply with the current regulations on disbursement and financial control.
Article 5. War invalids, disabled persons, and other members working at economic establishments of war invalids and disabled persons, if they study to enhance their skills or retrain at vocational schools and centers managed by the State, shall be exempted from tuition fees and eligible for scholarships according to State regulations.
Article 6. Ministries, sectors, and localities are responsible for creating favorable conditions for organizing labor production and business operations, establishing production and business locations, allocating goods suitable to health conditions, investing in technology and other benefits within the framework of current laws and policies for production and business establishments of war invalids and disabled persons.
Article 7. The Ministry of Labor, Invalids and Social Affairs is responsible, together with the Ministry of Finance, the State Planning Commission, and the State Bank, to develop plans for funds and their usage, obtain credit with subsidized interest rates, submit these plans to the Prime Minister for approval, and guide the implementation of this Decision...
Article 8. This Decision takes effect from the date of signature. Previous provisions contrary to this Decision are abolished.
Article 9. Ministers, Heads of agencies equivalent to ministries, and heads of government agencies, Chairmen of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision.
VICE-PRESIDENT OF THE GOVERNMENT
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