Khu công nghiệp (KCN), khu chế xuất (KCX) được hình thành và phát triển gắn liền với công cuộc đổi mới, mở cửa nền kinh tế đất nước. Việc thành lập các khu công nghiệp, khu chế xuất đã huy động được lượng vốn đầu tư lớn của các thành phần kinh tế trong và ngoài nước, đóng góp không nhỏ vào tăng trưởng ngành sản xuất công nghiệp, nâng cao giá trị xuất khẩu và sức cạnh tranh của nền kinh tế. Tại Việt Nam, Nhà nước luôn tạo ra các chính sách, quy định tạo ưu đãi và lợi thế nhằm khuyến khích đầu tư và thúc đẩy sự phát triển những khu vực này. Vậy những khu vực này chịu sự điều chỉnh của những quy định pháp luật như thế nào, bài viết dưới đây sẽ đưa đến bạn đọc đặc điểm pháp lý của khu công nghiệp và khu chế xuất tại Việt Nam.
Khái quát
– Khu công nghiệp là khu vực có ranh giới địa lý xác định, chuyên sản xuất hàng công nghiệp và thực hiện dịch vụ cho sản xuất công nghiệp (Khoản 11 Điều 3 Luật Đầu tư (LĐT) 2014). KCN với nhiều loại hình khác nhau, bao gồm: khu chế xuất, KCN hỗ trợ, KCN sinh thái có những đặc điểm nổi bật sau:
Về chức năng hoạt động: tập trung các doanh nghiệp sản xuất, doanh nghiệp cung cấp dịch vụ phục vụ sản xuất công nghiệp.
Về không gian: khu vực ranh giới địa lý xác định, phân biệt với các vùng lãnh thổ khác và thường không có dân cư sinh sống (Khoản 1 Điều 29 Nghị định 82/2018/NĐ-CP).
Về thành lập: KCN được thành lập theo quy định của Chính phủ, trên cơ sở quy hoạch đã được phê duyệt (Điều 23 Nghị định 82/2018/NĐ-CP). KCN còn là nơi được chính hỗ trợ đầu tư với hệ thống hạ tầng kỹ thuật (Điều 20 LĐT 2014) và hoạt động quy chế pháp lý riêng nhiều ưu đãi theo quy định pháp luật hiện hành.
– Khu chế xuất là KCN chuyên sản xuất hàng xuất khẩu, thực hiện dịch vụ cho sản xuất hàng xuất khẩu và hoạt động xuất khẩu (Khoản 10 Điều 3 LĐT 2014).
Khu KCX có đầy đủ đặc điểm của một KCN kể trên, KCX còn có những đặc điểm riêng về sản xuất hàng hoá, kinh doanh dịch vụ phục vụ xuất khẩu. Bên cạnh đó ranh giới địa lý phân biệt trong khu chế xuất không chỉ đơn thuần là mốc giới mà đó còn được coi là biên giới thuế quan của Việt Nam (điểm a Khoản 1 Điều 2 Nghị định 82/2018/NĐ-CP).
Đặc điểm pháp lý nổi bật
Về chính sách ưu đãi:
– Ưu đãi về thành lập doanh nghiệp: Nhà đầu tư, doanh nghiệp có dự án đầu tư vào KCN được cơ quan có thẩm quyền hỗ trợ thực hiện các thủ tục hành chính về đầu tư, doanh nghiệp, đất đai, xây dựng, môi trường, lao động, thương mại theo cơ chế “một cửa, tại chỗ”, hỗ trợ về tuyển dụng lao động và các vấn đề liên quan khác trong triển khai thực hiện dự án (Khoản 5 Điều 24 Nghị định 82/2018/NĐ-CP);
– Ưu đãi về cơ sở, kết cấu hạ tầng: Chi phí đầu tư xây dựng, vận hành hoặc thuê nhà chung cư và các công trình kết cấu hạ tầng xã hội phục vụ cho công nhân làm việc tại KCN, khu kinh tế là chi phí hợp lý được khấu trừ để tính thu nhập chịu thuế của doanh nghiệp có dự án đầu tư trong KCN, khu kinh tế (Khoản 4 Điều 24 Nghị định 82/2018/NĐ-CP). Bên cạnh đó, dự án đầu tư phát triển kết cấu hạ tầng KCN tại địa bàn có điều kiện kinh tế – xã hội khó khăn hoặc địa bàn có điều kiện kinh tế – xã hội đặc biệt khó khăn được hỗ trợ vốn từ ngân sách trung ương theo phê duyệt của cấp có thẩm quyền và cân đối nguồn ngân sách của UBND cấp tỉnh (Điều 25 Nghị định 82/2018/NĐ-CP);
– Ưu đãi về thuế: Miễn thuế 2 năm và giảm 50% số thuế phải nộp trong 4 năm tiếp theo đối với thu nhập từ thu nhập của doanh nghiệp từ thực hiện dự án đầu tư mới tại KCN theo quy định tại Khoản 6 Điều 1 Nghị định 91/2014/NĐ-CP (trừ KCN nằm trên địa bàn có điều kiện – kinh tế xã hội thuận lợi, tức các quận nội thành của đô thị loại đặc biệt, đô thị loại I trực thuộc trung ương và các đô thị loại I trực thuộc tỉnh);
– Ưu đãi về thuế dành riêng cho KCX: theo quy định tại điều 30 Nghị định 82/2018/NĐ-CP, KCX và doanh nghiệp chế xuất được áp dụng quy định đối với khu vực hải quan riêng, khu phi thuế quan trừ các quy định riêng áp dụng đối với khu phi thuế quan thuộc khu kinh tế cửa khẩu; Quan hệ trao đổi hàng hóa giữa các khu chế xuất, doanh nghiệp chế xuất với các khu vực khác trên lãnh thổ Việt Nam, không phải khu phi thuế quan, là quan hệ xuất khẩu, nhập khẩu trừ các trường hợp quy định tại khoản 3 Điều này và các trường hợp không làm thủ tục hải quan do Bộ Tài chính quy định tại Khoản 50 Điều 1 Thông tư 39/2018/TT-BTC và Điều 74 Thông tư 38/2015/TT-BTC.
Về việc thành lập doanh nghiệp: đối với KCN nói chung và KCX nói riêng là địa bàn ưu đãi đầu tư, được hưởng chính sách ưu đãi áp dụng đối với địa bàn thuộc Danh mục địa bàn có điều kiện kinh tế – xã hội khó khăn theo pháp luật về đầu tư (Điều 24 Nghị định 82/2018/NĐ-CP), doanh nghiệp khi muốn thành lập ở đây sẽ phải đảm bảo được các quy trình đăng ký theo pháp luật doanh nghiệp và pháp luật đầu tư. Theo quy định tại Khoản 1 Điều 33 LĐT 2014, khác với đăng ký thành lập doanh nghiệp bên ngoài, doanh nghiệp khi muốn thành lập trong KCN phải chuẩn bị hồ sơ đăng ký gồm những giấy tờ như:
– Văn bản đề nghị thực hiện dự án đầu tư;
– Đề xuất dự án đầu tư bao gồm nội dung: nhà đầu tư thực hiện dự án, mục tiêu đầu tư, quy mô đầu tư, vốn đầu tư và phương án huy động vốn, địa điểm, thời hạn, tiến độ đầu tư, nhu cầu về lao động, đề xuất hưởng ưu đãi đầu tư, đánh giá tác động, hiệu quả kinh
tế – xã hội của dự án;…
Sau khi có giấy chứng nhận đầu tư, bạn tiếp tục chuẩn bị hồ sơ thành lập doanh nghiệp theo quy định của pháp luật doanh nghiệp và pháp luật đầu tư để ban quản lý xem xét và trả kết quả. Bởi tính chất đặc biệt của KCN, vì vậy thủ tục đăng ký thành lập doanh nghiệp tại địa điểm này sẽ trải qua quá trình thẩm định khác và khó khăn hơn nhiều so với thủ tục thành lập doanh nghiệp bên ngoài.
Ví dụ: KCN Thạch Thất – Quốc Oai – Hà Nội, doanh nghiệp khi hoạt động tại đây sẽ được hưởng thuế thu nhập doanh nghiệp với thuế suất ưu đãi 10% trong thời hạn 15 năm, miễn thuế 4 năm, giảm 50% số thuế phải nộp trong 9 năm tiếp theo với doanh nghiệp có thu nhập từ dự án đầu tư thuộc lĩnh vực: Nghiên cứu khoa học và phát triển công nghệ; sản xuất thiết bị xử lý ô nhiễm môi trường; dự án có quy mô vốn đầu tư tối thiểu sáu nghìn tỉ đồng, thực hiện giải ngân không quá 3 năm kể từ thời điểm được phép đầu tư
lần đầu,… Bên cạnh đó, KCN này còn được hưởng ưu đãi về thuế xuất, nhập khẩu đối với hàng hoá để tạo tài sản cố định như: máy móc, thiết bị, linh kiện, chi tiết, bộ phận rời, phương tiện vận chuyển dùng trong dây chuyền công nghệ; vật tư xây dựng trong nước chưa sản xuất được,…
Trên đây là bài viết tư vấn về “Đặc điểm pháp lý của khu công nghiệp, khu chế xuất” của Công ty Luật TNHH Apra. Quý khách còn thắc mắc về các vấn đề nêu trên và cần được giải đáp, vui lòng liên hệ số hotline được tư vấn và hỗ trợ.
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Mọi thông tin yêu cầu tư vấn xin vui lòng liên hệ :
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