This Decree, consisting of 20 articles divided into four Chapters and one Appendix, provides a number of additional investment incentives and supports of the State for enterprises investing in agriculture and rural areas. It applies to enterprises established and registering operation in accordance with Vietnamese legislation, as well as to agencies, organizations and persons involved in the implementation of incentives and supports. The Decree specifies the incentives which investors are eligible for and include: land use levy exemption and reduction; land and water surface rent exemption and deduction; and land and water surface rent support for households and individuals. Investment supports include: human resource training supports; market development supports; consultancy service supports; and science and technology supports. The Decree is divided as follows: General provisions (Chap. I); Land Incentives (Chap. II); Investment Supports (Chap. III); Organization of implementation (Chap. IV).The Appendix contains a List of Agricultural Sub-Sectors eligible for Special Investment Incentives.
Implemented by: Circular No. 05/2014/TT-BKHDT guiding the implementation of the Government’s Decree No. 210/2013/ND-CP of December 19, 2013, on incentive policies for enterprises investing in agriculture and rural areas. (2014-09-30)
Repeals: Decree No. 61/2010/ND-CP on incentive policies for enterprises investing in agriculture and rural areas. (2010-06-04)
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