Regarding the scope of the resolution: Regulations on preferential land rent exemption for projects using land for production and business purposes in Quang Nam province in the investment incentive sector or in the investment incentive area that meet one of two conditions: being on the list of types, scale criteria, and socialization standards decided by the Prime Minister or non-profit projects according to the law.

The subjects of application are organizations and individuals who are leased land by the State and are exempted from land rent according to the provisions of this resolution; state agencies related to the process, procedures, management of investment projects, land lease and exemption from land rent according to the provisions of this resolution.

Conditions for enjoying land rent exemption: Projects using land for production and business purposes in Quang Nam province in the investment incentive sector (investment incentive sectors and occupations) or in investment incentive areas as prescribed in Point a, Clause 1, Article 157 of the Land Law that meet one of two conditions: being on the list of types, scale criteria, and socialization standards decided by the Prime Minister or non-profit projects as prescribed by law. The project must ensure compliance with legal regulations on planning, investment, land, bidding and other relevant legal regulations. The project must ensure implementation on schedule, objectives, and investment scale according to the approval and certification documents of competent authorities; implementation for the right purpose and effectively.

Land rent exemption incentives: Exemption of land rent for the entire land lease period for project implementation (up to 50 years) for projects that meet the prescribed conditions. In each project, land rent is only exempted for the land area used for the right socialized, non-profit purpose. The land area used for the wrong purpose is not exempted from land rent. Land rent exemption does not apply to the following cases: commercial and service land use; land leased by the State through land use rights auction. Land users are not allowed to calculate the exempted land rent into the cost of products and services provided to society.