在工业化和现代化的时代，许多工业园区因带来的明显经济利益而成立。 工业园区被理解为具有明确地理边界的区域，专门生产工业产品并为工业生产提供服务。 国家为了鼓励企业在工业区投资经营，对投资激励政策有很多规定。 那么，具体来说，在工业园区经营会享受哪些优惠呢？
在本文章的范围内，阿普啦法 将向客户提供与企业在工业园区运营时将享受的激励措施相关的信息。
工业园区是否根据投资法享有投资优惠？
根据 《越南2014 年投资法》第 16 条第 2 款关于享受投资优惠的地区的规定，工业园区是享受投资优惠的地区。
商业投资激励措施包括：
－在一定期限内或整个投资项目期间适用低于正常税率的企业所得税率； 减免企业所得税；
－为创造固定资产而进口的商品免征进口税； 用于实施投资项目的原材料、供应品和部件；
－免征地租、土地使用税、土地使用税。
企业在工业园区经营时将享受的具体激励措施
一，税收优惠
根据第91/2014/ND-CP 号议定第 1 条第 6 款的规定，企业在工业园区实施新投资项目的收入（位于具有良好社会经济条件地区的工业园区除外）将免税两年，并在未来四年减少50%的应纳税额。 免税期从投资项目有应课税收入的第一年开始计算。
工业区内的企业有下列情形之一的，还可享受企业所得税10%的优惠税率，为期15年：
－实施新投资项目的企业收入。
－高新技术企业和高新技术农业企业依照高新技术法规定取得的收入。
－企业在生产领域实施新的投资项目（生产需缴纳消费税的商品项目、采矿项目除外）完全符合法律规定标准的收入。
－企业实施新的投资项目，生产完全符合法律规定条件的优先发展技术支撑产品目录中的产品的收入。
－企业在生产领域实施投资项目取得的收入，不包括应税货物生产项目和采矿项目，投资资本至少为 12 万亿越盾，使用技术必须按照《高科技法》、《科学技术法》，根据投资法的规定，在获得投资许可之日起五年内支付注册投资总额。
除企业所得税特惠外，工业区内的企业还享有越南政府87/2010/ND-CP 号议定第 12 条规定的进出口税收特惠。
二，土地特惠：各地由省、市人民委员会或工业园区管委会根据发展情况，作出工业园区土地奖励决定。
例如：昆图省和平工业园区的一个投资项目是根据与工业园区基础设施使用相关的土地租赁单价计算的（在单价中的时间已减免）。
对配套工业区基础设施建设投资项目，包括配套工业区，根据土地法和土地租赁法及 82/2018/ND-CP 号议定第 35 条的规定，免征或减免地租，期限不超过70年。
以上是阿普啦法律有限公司关于《工业区经营所享受的企业特惠》的咨询文章。 如果您对以上问题仍有疑问需要解答，请联系热线寻求建议和支持。
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