Legal Document
Circular No. 214/2015/TT-BTC provides instructions on incentive mechanisms and policies on state subsidies, taxes and development investment credits to develop Vietnam - Korea Technology Incubation in Can Tho City of the Mekong delta.
According to this Circular, enterprises and organizations established under the laws of Vietnam and other relevant individuals involved in incubation projects and applying manufacturing technology in incubators can access the incentives.
Regarding credit incentives, projects investing in incubators and projects applying manufacturing technology in incubators shall be eligible for acquiring loans from the Vietnam Development Bank.
In terms of tax incentives, machinery and equipment, spare parts, supplies, transport vehicles and technologies that cannot be manufactured in the country, and imported scientific documents, books and electronic resources on science and technology directly serving the activities of the incubator shall be exempted from import tax.
Income of the projects investing in incubators and the projects applying manufacturing technology in incubators shall enjoy preferential tax rate of 10% for 15 years, four years of tax exemption, and a 50% reduction for the next nine years.
Furthermore, the Circular also specifies land rental incentives, subsidies on scientific research, technological development and human resource training, and sources for expenditures on implementation.
This Circular becomes effective from February 14, 2016 to December 31, 2020.
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