What are the policies applied to enterprises serving both business and national defence, security functions, and their employees in Vietnam?
- What is an enterprise serving both business and national defence and security functions in Vietnam?
- What are the policies applied to enterprises serving both business and national defence, security functions, and their employees in Vietnam?
- Who has the competence to grant recognition of enterprises serving both business and national defence, security functions in Vietnam?
What is an enterprise serving both business and national defence and security functions in Vietnam?
Pursuant to Article 4 of Decree No. 16/2023/ND-CP, an enterprise serving both business and national defence and security functions is an enterprise that meets certain conditions. To be specific:
Enterprises serving both business and national defence and security functions
To qualify as an enterprise serving both business and national defence and security functions, an enterprise must satisfy all of the conditions mentioned hereunder:
1. It is an enterprise with a half of its charter capital owned by the State, or its total voting share held by the Ministry of National Defence or the Ministry of Public Security that acts as the representative of state ownership interest in the enterprise.
2. It is assigned directly by the Ministry of National Defence or the Ministry of Public Security, or by the competent body or the managing body under the Ministry of National Defence or the Ministry of Public Security, to produce and supply national defence and security products and services; to perform national defence and security tasks with the objective of meeting regular or irregular national defence or security tasks; to execute investment projects associated with national defence secrets, important national defence missions, or investment projects located in areas of a crucial national defence and security value.
Thus, to qualify as an enterprise serving both business and national defence and security functions, an enterprise must satisfy all of the conditions mentioned hereunder:
- It is an enterprise with a half of its charter capital owned by the State, or its total voting share held by the Ministry of National Defence or the Ministry of Public Security that acts as the representative of state ownership interest in the enterprise.
- It is assigned directly by the Ministry of National Defence or the Ministry of Public Security, or by the competent body or the managing body under the Ministry of National Defence or the Ministry of Public Security, to produce and supply national defence and security products and services;
To perform national defence and security tasks with the objective of meeting regular or irregular national defence or security tasks; to execute investment projects associated with national defence secrets, important national defence missions, or investment projects located in areas of a crucial national defence and security value.
What are the policies applied to enterprises serving both business and national defence, security functions, and their employees in Vietnam?
What are the policies applied to enterprises serving both business and national defence, security functions, and their employees in Vietnam?
Pursuant to Article 8 of Decree No. 16/2023/ND-CP as follows:
Policies applied to enterprises serving both business and national defence, security functions, and their employees
1. Receiving incentives related to land rents, land use fees and levies imposed on plots that they are authorized to manage and use for national defence and security tasks in accordance with laws on land, taxes and other relevant laws.
2. Receiving the State funding and other resources to meet the prescribed normed expenditures, including annual expenditures on military equipment; expenditures on demobilization or discharge from military service, and termination of work according to the current policies applied to officers and professional soldiers, defence workers, defence officers, non-commissioned officers, public security workers, cipher personnel; expenditures on payment of wages, salaries, social insurance premiums before retirement according to the current pension policies applied to officers, professional soldiers, defence workers, defence officers, public security workers, public security workers, and cipher personnel.
Enterprises may count their operating expenses, and expenditures set as support for military, national defence and security activities, and military-civilian relations according to plans and tasks assigned directly by the Ministry of National defence or the Ministry of Public Security, or by specialized agencies or managing bodies immediately under the Ministry of National defence or the Ministry of Public Security, as the deductibles from the income subject to the corporate income tax according to the regulatory provisions of the Law on Corporate Income Tax, and instructional documents thereof.
3. Wages and salaries of employees who are officers, professional soldiers, defence workers, defence officers, non-commissioned officers, public security workers, and cipher personnel shall be calculated in accordance with regulations on compensation policies for officers, professional soldiers, defence workers, defence officers, non-commissioned officers, public security workers, cipher workers, and based on labor productivity and annual business results of each enterprise.
4. With regard to an employee that is injured or dies on duty, if he/she fully meets the prescribed conditions and standards of revolutionary contributors, he/she shall be considered and certified as a revolutionary contributor in accordance with the regulatory provisions of laws on preferential treatment for revolutionary contributors; if an employee suffers an occupational accident, he/she may be considered to be eligible for occupational accident benefits according to the regulatory provisions of labor law.
Thus, according to regulations, enterprises serving both business and national defence, security functions, and their employees are entitled to the above policies.
Who has the competence to grant recognition of enterprises serving both business and national defence, security functions in Vietnam?
Pursuant to the provisions of Clause 1, Article 10 of Decree No. 16/2023/ND-CP as follows:
Grant or re-grant of recognition of enterprises serving both business and national defence, security functions
1. Minister of National Defence or Minister of Public Security shall decide to grant or re-grant recognition of enterprises serving both business and national defence, security functions in consultation with the Ministry of Finance or the Ministry of Planning and Investment on a five-yearly basis.
Thus, the competence to grant recognition of enterprises serving both business and national defence, security functions belongs to the Minister of National defence or Minister of Public Security.
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