Some provisions of the mechanism, financial policies for border-gate economic zone has been Prime Minister for signing.


Accordingly , a series of identity as personal income tax , VAT , excise , import and export ... of organizations and individuals active in the border-gate economic zones will be government incentives to attract investment for this important area .

Specifically , the Government decided to preferential enterprise income tax for businesses operating in border-gate economic zone shall comply with the provisions of the Income Tax Act and the regulations now in force.

The Vietnam and foreign direct work , business at border-gate economic zones , income from employment, business at border-gate economic zones subject to personal income tax in accordance with to the Law on Personal Income tax 50% reduction of the payable tax .

Notably , some are not subject to value added tax including : goods and services from non-tariff zones of border-gate economic zone export abroad ; goods and services produced and consumed in non-tariff areas of border-gate economic zones ; goods and services imported from abroad and consumed in non-tariff areas of border-gate economic zones .

Besides, goods and services from other functional areas in border economic zones and goods and services from local Vietnam exports to non-tariff areas of border-gate economic zones applied tariffs value-added tax rate is 0 % , except for those cases where goods or services are not applicable value added tax of 0% as prescribed

In addition to tax incentives, personal income , value added tax , border-gate economic zones of preferential export tax , import tax .

Specifically , goods imported to create fixed assets of investment projects in border-gate economic zones , excluding non-tariff zones are exempt from import duties , including equipment , machinery , means of transport used in technological lines which can not be produced vehicles transporting workers , materials and supplies which can not be used to produce manufacturing equipment , production lines and machinery in technology or to manufacture of components , details , parts , spare parts ...

The exemption of import duties on imported goods above provisions shall apply to cases of expansion projects , alternative technologies , innovation technology .

In addition, goods from non-tariff zones of border-gate economic zone export abroad or imported from abroad into non-tariff zones of border economic zones and only used in non-tariff areas , goods taken from non-tariff areas to other non-tariff areas not subject to export tax , import tax .

Goods production , processing , recycling or assembled in non-tariff areas of border economic zones for export abroad are exempt from export duties . Some goods , raw materials for the construction of economic zones and duty-free import and export according to specific categories .

In particular , the corporate investor in border-gate economic zones will receive special incentives on land or water surface , which is completely free of rent for the projects on the list , sector investment is particularly encouraged . Some projects , other areas are exempt for a period of 11-15 years .

For some border-gate economic zones as Lao Bao and Cau Treo , Lao Cai , Moc Bai ... apart from enjoying the preferential policies , enterprises , investors are still down 70 % rent , calculated from investors in incentives expired .

For investors wishing to receive land will be exempt from the land use from 30-50 % depending on project and portfolio investment sectors .