Decision No. 96/2009/QD-TTg amends some articles of previous decisions regarding value-added tax and corporate income tax for investment and business activities related to student housing, industrial zone workers, and low-income individuals. The incentives apply from the date of effectiveness until December 31, 2009.
适用范围
Enterprises investing in and operating housing for students, industrial zone workers, and low-income individuals.
要点
- Enterprises are entitled to a 50% reduction in value-added tax from the date this decision takes effect until December 31, 2009, for investment and business activities related to student housing, industrial zone workers, and low-income individuals.
- Enterprises are exempted from corporate income tax in 2009 on income derived from investment and business activities related to renting, selling, or leasing with purchase options for student housing, industrial zone workers, and low-income individuals.
- The incentives apply to enterprises from the date this decision takes effect until December 31, 2009.
- Enterprises are entitled to a 50% reduction in value-added tax for investment and business activities related to renting, selling, or leasing with purchase options for low-income individuals.
- Enterprises are exempted from corporate income tax in 2009 on income derived from investment and business activities related to renting, selling, or leasing with purchase options for low-income individuals.
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burdens for enterprises in investing in and operating housing, thereby increasing the supply of housing for students, industrial zone workers, and low-income individuals.
- Negative impact: May alter the budget revenue structure of the state in 2009.
❓ 常见问题
What percentage of value-added tax is reduced for enterprises?
A 50% reduction in the value-added tax rate from the date this decision takes effect until December 31, 2009.
For how many years are enterprises exempted from corporate income tax?
In 2009 on income from investment and business activities related to renting, selling, or leasing with purchase options for student housing, industrial zone workers, and low-income individuals.
When are the incentives applicable?
From the date this decision takes effect until December 31, 2009.
Which activities are eligible for the value-added tax incentive for enterprises?
Investment and business activities related to renting, selling, or leasing with purchase options for student housing, industrial zone workers, and low-income individuals.
On which income are enterprises exempted from corporate income tax?
From income derived from investment and business activities related to renting, selling, or leasing with purchase options for student housing, industrial zone workers, and low-income individuals.
全文
Pursuant to …;
Amending certain provisions of Decision No. 65/2009/QĐ-TTg, Decision No. 66/2009/QĐ-TTg, and
Decision No. 67/2009/QĐ-TTg dated April 24, 2009 of the Government
_________________________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to Resolution No. 21/2008/QH12 dated November 8, 2008 of the National Assembly on the state budget for 2009;
Considering the proposal of the Minister of Finance,
DECISION:
Article 1. Amending Clause 1, Article 3 of Decision No. 65/2009/QĐ-TTg dated April 24, 2009 of the Prime Minister promulgating certain mechanisms and policies for developing housing for students at universities, colleges, and vocational schools for rent as follows:
"1. Reducing the value-added tax rate by 50% from the date this Decision takes effect until December 31, 2009, for activities related to investment and business in housing for rent to students at universities, colleges, and vocational schools. Exempting corporate income tax payable in 2009 on income derived from investment and business in housing for rent to students at universities, colleges, and vocational schools."
Article 2. Amending Points b and c of Clause 2, Article 5 of Decision No. 66/2009/QĐ-TTg dated April 24, 2009 of the Prime Minister promulgating certain mechanisms and policies for developing housing for workers in industrial zones for rent as follows:
"b) Reducing the value-added tax rate by 50% from the date this Decision takes effect until December 31, 2009, for activities related to investment and business in housing for rent to workers in industrial zones.
c) Exempting corporate income tax payable in 2009 on income derived from investment and business in housing for rent to workers in industrial zones."
Article 3. Amending Points b and c of Clause 2, Article 5 of Decision No. 67/2009/QĐ-TTg dated April 24, 2009 of the Prime Minister promulgating certain mechanisms and policies for developing housing for low-income individuals in urban areas as follows:
"b) Reducing the value-added tax rate by 50% from the date this Decision takes effect until December 31, 2009, for activities related to investment and business in housing for sale, rent, and lease-purchase for low-income individuals facing housing difficulties.
c) Exempting corporate income tax payable in 2009 on income derived from investment and business in housing for sale, rent, and lease-purchase for low-income individuals facing housing difficulties."
Article 4. Effectiveness
This Decision shall take effect from the date of signing.
Article 5. Implementation
1. The Ministry of Finance shall provide guidance on the implementation of this Decision.
2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities shall be responsible for enforcing this Decision.
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