Decision No. 16/2010/QD-TTg of the Government amends and repeals certain provisions on tax incentives and state management at border economic zones. The Decision takes effect from May 1, 2010.
适用范围
Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities; enterprises having production and business establishments in border economic zones.
要点
- Enterprises having production and business establishments in the Lao Bao Border Economic-Trade Zone are exempted from value-added tax and import duty on passenger cars with less than 24 seats until December 31, 2012.
- Repeal the provisions on corporate income tax incentives at border economic zones such as the International Border Economic Zone at Cau Treo, Adot, Mo Bai, Dong Thap, An Giang, and the Special Border Economic-Trade Zone at Lao Bao.
- Repeal the provisions on state management of border economic zones as set out in the Operation Regulations of border economic zones such as the Lao Cai Border Economic Zone, Dong Dang - Lang Son, International Border Economic Zone at Cau Treo, Adot, Mo Bai, An Giang Province, and the Special Border Economic-Trade Zone at Lao Bao.
- Goods and services produced and consumed within border economic zones are not subject to value-added tax. Passenger cars with less than 24 seats imported by enterprises having production and business establishments in the International Border Economic Zone at Cau Treo into the International Border Economic Zone at Cau Treo are exempted from value-added tax until December 31, 2012.
- Goods and services originating from domestic Vietnam and imported from abroad into the International Border Economic Zone at Cau Treo are exempted from export tax and import duty. Passenger cars with less than 24 seats imported by enterprises having production and business establishments in the International Border Economic Zone at Cau Treo into the International Border Economic Zone at Cau Treo are exempted from import duty until December 31, 2012.
🌐 本文件的社会影响
- Enterprises in border economic zones such as the Lao Bao Border Economic-Trade Zone will lose some tax incentives, affecting profits and investment capacity.
- Repealing the provisions on state management of border economic zones may create ambiguity in law enforcement, causing difficulties for enterprises.
- Enterprises in border economic zones such as the International Border Economic Zone at Cau Treo will lose value-added tax and import duty exemptions on passenger cars with less than 24 seats, affecting operating costs.
- This Decision creates uneven policies among border economic zones, potentially disadvantaging enterprises operating in border economic zones where tax incentives have been repealed.
- Enterprises need to adjust their investment and operation plans to comply with the new regulations.
❓ 常见问题
When does this Decision take effect?
The Decision takes effect from May 1, 2010.
What tax exemptions do enterprises in the Lao Bao Border Economic-Trade Zone still enjoy?
Until December 31, 2012, enterprises in the Lao Bao Border Economic-Trade Zone are still exempted from value-added tax and import duty on passenger cars with less than 24 seats.
What impact does the repeal of the state management provisions for border economic zones have?
Repealing these provisions creates ambiguity in law enforcement, causing difficulties for enterprises and creating uneven policies among border economic zones.
What tax exemptions do enterprises in the International Border Economic Zone at Cau Treo still enjoy?
Until December 31, 2012, enterprises in the International Border Economic Zone at Cau Treo are still exempted from value-added tax and import duty on passenger cars with less than 24 seats.
Which areas does this Decision revoke corporate income tax incentives for?
The Decision revokes corporate income tax incentives at border economic zones such as the International Border Economic Zone at Cau Treo, Adot, Mo Bai, Dong Thap, An Giang, and the Special Border Economic-Trade Zone at Lao Bao.
全文
Article 1. Repeal certain provisions on corporate income tax incentives in the Operating Regulations of Border Economic Zones as follows:
1. Repeal Clause 2, Article 18 of the Operating Regulation of the International Border Economic Zone at Cau Treo, Ha Tinh Province issued together with Decision No. 162/2007/QĐ-TTg dated October 19, 2007 of the Government Prime Minister.
2. Repeal Clause 3, Article 10 of the Operating Regulation of the Border Economic Zone at Adot, Thua Thien Hue Province issued together with Decision No. 64/2008/QĐ-TTg dated May 22, 2008 of the Government Prime Minister.
3. Repeal Clause 2, Article 15 of the Operating Regulation of the Border Economic Zone at Mo Cay, Tay Ninh Province issued together with Decision No. 140/2007/QĐ-TTg dated August 24, 2007 of the Government Prime Minister.
4. Repeal Clause 3, Article 7 of the Operating Regulation of the Border Economic Zone of Dong Thap Province issued together with Decision No. 166/2008/QĐ-TTg dated December 11, 2008 of the Government Prime Minister.
5. Repeal Clause 3, Article 10 of the Operating Regulation of the Border Economic Zone of An Giang Province issued together with Decision No. 65/2007/QĐ-TTg dated May 11, 2007 of the Government Prime Minister.
6. Repeal Article 13 of the Organizational and Operational Regulation of the International Border Economic Zone at Bo Y, Kon Tum Province issued together with Decision No. 217/2005/QĐ-TTg dated September 5, 2005 of the Government Prime Minister.
7. Repeal Article 20 of the Special Border Economic and Trade Zone Regulation at Lao Bao, Quang Tri Province issued together with Decision No. 11/2005/QĐ-TTg dated January 12, 2005 of the Government Prime Minister.
Article 2. Amend and supplement certain provisions on import tax and value-added tax incentives for passenger cars under 24 seats of enterprises having production and business establishments in border economic zones as follows:
1. Article 17 of the Special Border Economic and Trade Zone Regulation at Lao Bao, Quang Tri Province issued together with Decision No. 11/2005/QĐ-TTg dated January 12, 2005 of the Government Prime Minister shall be amended as follows:
"Article 17. Registration of Road Motor Vehicles in the Lao Bao Special Border Economic and Trade Zone
1. Road motor vehicles of organizations and individuals engaged in investment and business activities with their registered headquarters located in the Lao Bao Special Border Economic and Trade Zone shall be registered with special license plates of the Lao Bao Special Border Economic and Trade Zone;
The Ministry of Public Security shall provide guidance on registration, issuance of license plates, and management of road motor vehicles in accordance with this provision.
2. In cases where road motor vehicles registered with Lao Bao Special Border Economic and Trade Zone license plates need to operate outside the Lao Bao Special Border Economic and Trade Zone, they must be subject to management by competent public security authorities as foreign vehicles transiting Vietnam. Any unauthorized operation of vehicles bearing such license plates outside the Lao Bao Special Border Economic and Trade Zone will be dealt with according to the law;
3. Road motor vehicles registered with Lao Bao license plates, if sold domestically, must comply with current regulations on importing goods into Vietnam and pay all taxes as prescribed by law;
4. Allow right-hand drive road motor vehicles to enter and exit the Lao Bao Special Border Economic and Trade Zone for transporting goods and passengers between the Lao Bao Special Border Economic and Trade Zone and Laos and neighboring countries; these vehicles entering the domestic territory of Vietnam must comply with international agreements signed or joined by Vietnam;
5. The provisions of Clauses 1, 2, and 3 of this Article shall be implemented until December 31, 2012."
2. Clause 1, Article 20 of the Operating Regulation of the International Border Economic Zone at Cau Treo, Ha Tinh Province issued together with Decision No. 162/2007/QĐ-TTg dated October 19, 2007 of the Government Prime Minister shall be amended as follows:
"1. Goods and services produced and consumed within the International Border Economic Zone at Cau Treo and goods and services imported from abroad into the International Border Economic Zone at Cau Treo are exempt from value-added tax. However, passenger cars under 24 seats imported by enterprises with production and business establishments in the International Border Economic Zone at Cau Treo into the International Border Economic Zone at Cau Treo are exempt from value-added tax until December 31, 2012."
3. Clause 1, Article 21 of the Operating Regulation of the International Border Economic Zone at Cau Treo, Ha Tinh Province issued together with Decision No. 162/2007/QĐ-TTg dated October 19, 2007 of the Government Prime Minister shall be amended as follows:
"1. Goods and services originating from the domestic territory of Vietnam and goods and services imported from abroad into the International Border Economic Zone at Cau Treo are exempt from export tax and import tax. However, passenger cars under 24 seats imported by enterprises with production and business establishments in the International Border Economic Zone at Cau Treo into the International Border Economic Zone at Cau Treo are exempt from import tax until December 31, 2012."
Article 3. Repeal the provisions on state management of border economic zones as follows:
1. Repeal Chapter IV of the Operating Regulations of the Lào Cai Border Economic Zone, Lào Cai Province issued together with Decision No. 44/2008/QĐ-TTg dated March 26, 2008 of the Prime Minister.
2. Repeal Chapter III of the Operating Regulations of the Đồng Đăng - Lạng Sơn Border Economic Zone, Lạng Sơn Province issued together with Decision No. 138/2008/QĐ-TTg dated October 14, 2008 of the Prime Minister.
3. Repeal Chapter VI of the Operating Regulations of the International Border Economic Zone at Cầu Treo, Hà Tĩnh Province issued together with Decision No. 162/2007/QĐ-TTg dated October 19, 2007 of the Prime Minister.
4. Repeal Chapter VI of the Special Border Economic and Trade Zone Operating Regulations at Lao Bảo, Quảng Trị Province issued together with Decision No. 11/2005/QĐ-TTg dated January 12, 2005 of the Prime Minister.
5. Repeal Chapter IV of the Operating Regulations of the A Đớt Border Economic Zone, Thừa Thiên Huế Province issued together with Decision No. 64/2008/QĐ-TTg dated May 22, 2008 of the Prime Minister.
6. Repeal Chapter IV of the Operating Regulations of the Mộc Bài Border Economic Zone, Tây Ninh Province issued together with Decision No. 140/2007/QĐ-TTg dated August 24, 2007 of the Prime Minister.
7. Repeal Chapter IV of the Operating Regulations of the An Giang Border Economic Zone issued together with Decision No. 65/2007/QĐ-TTg dated May 11, 2007 of the Prime Minister.
8. The provisions on state management of border economic zones shall be uniformly implemented according to Chapter IV of Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial zones, export processing zones, and economic zones, and other related legal documents.
Article 4. Implementation provisions
1. This Decision takes effect from May 1, 2010.
2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of the People's Committees of provinces and centrally governed cities are responsible for enforcing this Decision.
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