Decision No. 65/2011/QD-TTg amends and supplements policies to support post-harvest loss reduction for agricultural and aquatic products. It provides detailed regulations on loans, interest rate subsidies, exemption from land rental fees, and corporate income tax for projects to construct storage warehouses and manufacture machinery and equipment.
Đối tượng áp dụng
Organizations and individuals with legal residential addresses, enterprises, state-owned commercial banks, and state management agencies.
Các điểm cốt lõi
- Households, individuals are eligible to borrow funds and receive interest rate subsidies up to 100% of the value of goods to purchase domestic production machinery and equipment to reduce post-harvest losses.
- The state budget will subsidize 100% of the interest rate for the first two years, and 50% of the interest rate from the third year onwards.
- Newly established enterprises are exempted from corporate income tax for two years and have their corporate income tax reduced by 50% for the next four years in areas with difficult socio-economic conditions, and are exempted from corporate income tax for four years and have their corporate income tax reduced by 50% for the next nine years in particularly difficult areas.
- Organizations and individuals investing in constructing storage warehouses are exempted from land rental fees and supported with costs for land clearance and completion of technical infrastructure outside the fence.
- Announce a list of machinery and equipment aimed at reducing post-harvest losses with a domestic production value ratio exceeding 60%.
🌐 Tác động xã hội từ văn bản này
- Create favorable conditions for enterprises and individuals to invest in agriculture and aquaculture sectors, helping to reduce post-harvest losses.
- Reduce financial burdens for newly established enterprises through extended exemptions from corporate income tax.
❓ Câu hỏi thường gặp
Which organizations are eligible to borrow funds and receive interest rate subsidies?
Cooperatives, business associations, households, individuals with legal residential addresses, and enterprises that enter into contracts with farmers for the consumption of agricultural products and mechanized agricultural production services.
What is the maximum loan amount?
Up to 100% of the value of goods to purchase domestic production machinery and equipment.
How does the state budget subsidize interest rates?
Subsidizes 100% of the interest rate for the first two years, and 50% of the interest rate from the third year onwards.
For how long are newly established enterprises exempted from taxes?
Exempted from corporate income tax for two years and have their corporate income tax reduced by 50% for the next four years in areas with difficult socio-economic conditions, and are exempted from corporate income tax for four years and have their corporate income tax reduced by 50% for the next nine years in particularly difficult areas.
How are investment projects for constructing storage warehouses supported?
Exempted from land rental fees, supported with 20% of the cost for land clearance and 30% of the cost for completing technical infrastructure outside the fence.
Toàn văn
Pursuant to …;
Regarding amendments and supplements to certain articles of Decision No. 63/2010/QĐ-TTg dated October 15, 2010 of the Prime Minister on policies to support post-harvest loss reduction for agricultural and aquatic products
On September 23, 2009, the Government issued Resolution No. 48/NQ-CP on mechanisms and policies to reduce post-harvest losses for agricultural and aquatic products;
The Ministry of Agriculture and Rural Development has submitted its opinions,
__________________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Article 1. Amendments and supplements to certain articles of Decision No. 63/2010/QĐ-TTg dated October 15, 2010 of the Prime Minister on policies to support post-harvest loss reduction for agricultural and aquatic products:
2. Circular No. 07/2012/TT-BYT dated May 14, 2012, issued by the Minister of Health, stipulating the list of pathogenic microorganisms causing infectious diseases according to risk groups and appropriate biosafety levels for testing technology shall cease to be effective from the date this Circular takes effect. "Article 1. Interest rate subsidies for long-term and medium-term loans denominated in Vietnamese dong for organizations and individuals purchasing domestic production machinery and equipment to reduce post-harvest losses shall be regulated as follows:
DECISION:
1. Organizations, households, and individuals eligible for loans and interest rate subsidies include:
1. Amend and supplement Article 1 as follows:
a) Cooperatives, joint ventures, households, and individuals with legal residential addresses confirmed by the People's Committee of the commune as directly engaged in production and serving production activities;
b) Enterprises that have signed and implemented contracts for the consumption of agricultural products and mechanized agricultural production services with farmers.
2. Loans and interest rate subsidies shall be provided for the following types of machinery and equipment:
a) Machinery for land preparation, planting, care, harvesting of rice, corn, coffee, tea, sugar cane; drying machines, basic materials for drying yards (rice, corn, coffee, cashew nuts, black pepper) up to an area of 1,000 square meters;
b) Machinery and equipment for aquaculture seed production; aquaculture construction and improvement materials; equipment and means for aquaculture, harvesting, and transportation of aquatic products;
c) Refrigeration equipment, freezing equipment, ice-making equipment on fishing vessels, cold storage facilities serving long-term sea operations.
3. The machinery and equipment specified in Clause 2 of this Article must meet the following conditions:
a) Produced by organizations and individuals with more than 60% value added domestically;
b) Comply with product labeling regulations under the law on product labeling.
4. The maximum loan amount for purchasing domestic production machinery and equipment as stipulated in Clause 2 of this Article shall be 100% of the value of the goods.
5. The state budget will subsidize 100% of the interest rate for the first two years, and 50% of the interest rate from the third year onwards.
6. State-owned commercial banks shall implement lending according to the provisions of this Article; the state budget shall cover the subsidized interest rate portion."
Article 2. Amend Clause 2 of Article 2 as follows:
"2. For projects to construct warehouses with a capacity of 4 million tons of rice and corn, cold storage facilities for preserving aquatic products (including cold storage facilities on fishing vessels), vegetables and fruits, temporary storage facilities for coffee, and projects to manufacture agricultural machinery to reduce post-harvest losses."
1. Organizations and individuals investing in constructing warehouses with a capacity of 4 million tons of rice and corn, cold storage facilities for preserving vegetables and aquatic products, and temporary storage facilities for coffee according to planning, shall be exempt from land rental fees under Decision No. 57/2010/QĐ-TTg dated September 17, 2010 of the Prime Minister, and the state will support 20% of the cost of land clearance and 30% of the cost of completing infrastructure outside the fence.
3. Amend and supplement Article 3 as follows:
"Article 3.
2. New enterprises established to implement projects to construct warehouses with a capacity of 4 million tons of rice, cold storage facilities for preserving vegetables and aquatic products, and temporary storage facilities for coffee according to planning, located in areas with difficult economic and social conditions (as listed in the directory of preferential corporate income tax areas attached to Decree No. 124/2008/NĐ-CP dated December 11, 2008 of the Government) shall apply a tax rate of 20% for 10 years, exempt from corporate income tax for 2 years, and reduce corporate income tax by 50% for the next 4 years; for projects implemented in areas with particularly difficult economic and social conditions, a tax rate of 10% for 15 years, exempt from corporate income tax for 4 years, and reduce corporate income tax by 50% for the next 9 years."
Article 4. Amend and supplement Point c of Clause 1 of Article 6 as follows:
"c) Announce the list of machinery and equipment aimed at reducing post-harvest losses with more than 60% domestic value added and the production bases of such machinery and equipment, serving as a basis for banks to provide loans; coordinate with relevant ministries and agencies to assess the technical conditions of projects to manufacture machinery and equipment as stipulated in Clause 2 of Article 1 of this Decision."
This Decision takes effect from January 20, 2012.
Article 2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of Provincial People's Committees, Chairmen of Councils of Management, General Directors of state-owned commercial banks are responsible for implementing this Decision.
Article 3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under the central government, Chairpersons of boards of directors, and General Directors of state-owned commercial banks shall be responsible for implementing this Decision.
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