This is one of the important regulations mentioned in Decree 93/2015/ND-CP on the organization, management, and operation of defense and security enterprises.
Illustrative image (source: internet)
Decree 93/2015/ND-CP stipulates that defense and security enterprises shall be exempted from or shall receive reductions in land rent, land levy, and land use tax for the land area allocated for defense and security tasks, in accordance with the Land Law and the guiding documents. Additionally, defense and security enterprises are entitled to the following operational mechanisms:
- Certain specific costs can be accounted for as business production expenses (in cases where state budget support is unavailable or insufficient), including: Salary payments, social insurance contributions for employees approaching retirement; costs for uniforms for officers, professional soldiers, defense workers, non-commissioned officers, police workers; payments for demobilization, release from service, voluntary separation as per current policies; expenses for defense and security tasks, and military-civilian relations activities;
- The state provides financial support for maintaining, repairing, and operating defense and security production lines in cases of temporary production suspension when expenses cannot be self-compensated;
- The state supports the establishment of reward and welfare funds with the equivalent of 02 months of actual salary, in cases where such funds are insufficient;
- The state supports preschool and educational expenses in areas lacking public system schools; healthcare expenses in areas where maintaining infirmaries is required due to specific conditions;
- Defense and security enterprises performing tasks and activities in strategically important areas receive particular policies, preferential treatments, and other support according to the decisions of the Prime Minister of the Government of Vietnam.
More details can be found in: Decree 93/2015/ND-CP, which came into effect on December 1, 2015.
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