QUY ĐỊNH VỀ ƯU ĐÃI CHO CHỦ ĐẦU TƯ DỰ ÁN ĐẦU TƯ XÂY DỰNG NHÀ Ở XÃ HỘI

Abstract

While the Law on Housing 2014 and its guidelines include provisions offering incentives to social housing investors who do not utilize national budget capital, these preferential regulations have not effectively attracted investors to launch social housing projects, despite Vietnam's rising demand. This article examines three types of investor incentives stipulated in legal regulations: (i) incentives related to levies and/or land rents for land allocated or leased for social housing construction; (ii) preferential loans for social housing construction projects; and (iii) tax exemptions and/or reductions. Based on this analysis, the article proposes recommendations to enhance Vietnamese regulations.