|
|
| . |
MECHANISM,
POLICIES ENCOURAGING AND SUPPORTING
INVESTMENT INTO EXPORT PROCESSING ZONES (EPZs),
INDUSTRIAL ZONES (IZs).
|
TAX |
Content
|
EPZs |
| Export
tax |
Products,
commodities |
Exemption |
| Inport
tariffs |
Machinery,
equipment, specialised trasportation means making fixed assets |
Exemption |
| . |
Materials,
fuel |
Exemption |
| Corparate
income tax |
*
Manufacturing companies |
10% |
| . |
4
years since profitable year |
Exemption |
| . |
Next
4 years |
reduction
50% |
| . |
*
Service companies |
15% |
| . |
2
years since profitable year |
exemption |
| . |
*
Manufacturing company |
. |
| . |
Exports
80-100% of products |
. |
| . |
4
years since profitable year |
. |
| . |
Next
4 years |
. |
| . |
Exports
50-<80% of its products |
. |
| . |
2
years since profitable year |
. |
| . |
Next
2 years |
. |
| . |
Exports
< 50% of its products |
. |
| . |
2
years since profitable year |
. |
| . |
*
Service company |
. |
| . |
1
year since profitable year |
. |
| Value-added
tax (VAT) |
. |
exemption |
| Tax
on profit transferring |
5% |
. |
|
TOTAL INVESTMENT CAPITAL IN EPZs & IZs of
HCMC (To the end of 2000)
|
|
EPZs - IZs
|
SQUARE (ha)
|
Foreign
Investment capital
(USD million)
|
Project
|
Domestic
Investment capital
(VND Billion)
|
Project
|
|
TAN
THUAN
|
300
|
582.86
|
112
|
|
|
|
LINH
TRUNG
|
124
|
180.24
|
31
|
|
|
|
TAY
BAC CU CHI
|
215
|
99.85
|
8
|
163.57
|
6
|
|
BINH
CHIEU
|
28
|
70.93
|
14
|
39.99
|
5
|
|
TAN
TAO
|
262
|
53.47
|
17
|
1,329.72
|
69
|
|
HIEP
PHUOC
|
332
|
31.40
|
2
|
26.60
|
1
|
|
LE
MINH XUAN
|
100
|
17.34
|
20
|
302.38
|
65
|
|
VINH
LOC
|
200
|
15.22
|
12
|
426.21
|
13
|
|
TAN
BINH
|
142
|
11.22
|
14
|
458.59
|
39
|
|
TAN
THOI HIEP
|
215
|
4.47
|
4
|
137.83
|
7
|
|
Total
|
1,918
|
1,067.00
|
234
|
2,884.89
|
205
|
|
TOTAL INVESTMENT
CAPITAL IN EPZs & IZs of HCMC (In the year of 2000)
|
|
EPZs - IZs
|
SQUARE (ha)
|
Foreign
Investment capital
(USD million)
|
Project
|
Domestic
Investment capital (VND Billion)
|
Project
|
|
TAN
THUAN
|
300
|
20.18
|
7
|
|
|
|
LINH
TRUNG
|
124
|
16.30
|
6
|
|
|
|
TAY
BAC CU CHI
|
215
|
1.75
|
2
|
109.35
|
5
|
|
BINH
CHIEU
|
28
|
|
|
11.87
|
2
|
|
TAN
TAO
|
262
|
5.42
|
8
|
524.01
|
31
|
|
HIEP
PHUOC
|
332
|
|
|
26.60
|
1
|
|
LE
MINH XUAN
|
100
|
3.00
|
4
|
197.13
|
35
|
|
VINH
LOC
|
200
|
5.95
|
7
|
307.01
|
6
|
|
TAN
BINH
|
142
|
5.52
|
7
|
358.11
|
32
|
|
TAN
THOI HIEP
|
215
|
1.40
|
1
|
105.27
|
5
|
|
Total
|
1,918
|
59.52
|
42
|
1,639.35
|
117
|
l top
l
|
MAJOR INDUSTRIES
IN EPZs - IZs
|
|
By Sectors
|
TAN THUAN
EPZ (%)
|
LINH TRUNG
EPZ (%)
|
INDUSTRIAL
ZONES (%)
|
|
Electricity,
Electronic
|
30
|
16
|
|
|
Garment,
Textile
|
18
|
15
|
20
|
|
Engineering
|
13
|
|
7
|
|
Plastic,
Rubber
|
11
|
|
25
|
|
Shoes
leather
|
|
38
|
|
|
Wood
processing
|
|
9
|
11
|
|
Chemical,
Pharmaceutical
|
|
|
23
|
|
Food-stuff
|
|
|
14
|
|
Packing
|
11
|
|
12
|
l top
l
|
10
MAJOR INVESTORS IN EPZs, IZs OF HCMC
|
|
Country,
Territory
|
Project
|
%
|
Investment
capital (USD million)
|
%
|
|
Japan
|
51
|
24.29
|
365.32
|
35.84
|
|
Taiwan
|
87
|
41.43
|
231.57
|
22.72
|
|
Hong
Kong
|
16
|
7.62
|
121.68
|
11.94
|
|
Holland
|
4
|
1.90
|
93.10
|
9.13
|
|
Singapore
|
12
|
5.71
|
61.82
|
6.07
|
|
USA
|
8
|
3.81
|
56.19
|
5.51
|
|
Korea
|
15
|
7.14
|
32.71
|
3.21
|
|
British
Virgin Island
|
9
|
4.29
|
26.25
|
2.58
|
|
France
|
6
|
2.86
|
23.05
|
2.26
|
|
Phillipines
|
2
|
0.95
|
7.48
|
0.73
|
|
|
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