Vietnam Laws - Amending investment incentive policies in Vietnam
On August 29, 2013, the Government issues the Resolution No. 103/NQ-CP on the orientation in increasing the efficiency in attracting, using and managing Foreign Direct Investment in the next time.
Within that, one of solutions that the Government wants to focus on is to amend investment incentive policies to ensure the systematic characteristic from tax preference (Law on Enterprise Income Tax, Law on Export Tax and Import Tax), financial preferences to non-financial preferences; unify between tax policy and investment policy aiming to contribute in increasing the competition with other countries in region regarding FDI attraction; to adjust objects enjoyed tax preferences according to direction of attaching the preferences based on the prioritized sectors and fields with preferences based on various territories in order to promote division of labor between localities; to perform the selective investment preference conforming to new orientation for FDI attraction; research, supplement preferences for investment projects in industrial parks.
At the same time, to step up land auction and bidding; to review and classify all projects using land; resolutely recover areas of land, water surface assigned to enterprises, including enterprises with FDI capital but not be used or used ineffectively for auction, bidding or assigning to potential investors to carry out investment, using more effectively; and to research, amend and supplement some provisions in Law on business in real estate in direction of increasing the rate of equity capital of investors; to expand scope of business in real estate for foreign investors; to supplement provisions on form of contributing capital by right to develop the project,…Besides, to define more clearly characteristics of investment procedures and conditions for foreign investors in order to facilitate more for investors through the transparency of procedures; and ensure efficiency of state management on investment.
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