THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 53/2006/ND-CP
Hanoi, May 25, 2006
DECREE
ON POLICIES TO ENCOURAGE THE DEVELOPMENT OF NON-PUBLIC SERVICE ESTABLISHMENTS
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the Government's Resolution No. 05/2005/ND-CP of April 18, 2005, on stepping up socialization in the educational, healthcare, cultural, physical training and sport activities;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Governing subjects
1. This Decree applies to non-public establishments operating in the domains of education and training; healthcare; culture; physical training and sports; science and technology; environment; and social affairs, population, family and child protection and care.
2. Enterprises set up by organizations or individuals and operating in the domains stated in Clause 1 of this Article under the Enterprise Law shall not be governed by this Decree.
Article 2.- Non-public establishments
1. Non-public establishments are establishments which are set up by social organizations, socio-professional organizations, economic organizations, individuals, groups of individuals or communities and operate according to the provisions of law. Their material foundations are built and their operation funds are ensured with non-state budget capital.
2. Non-public establishments shall be set up under the State's plannings and plans aiming to develop the cause of education and training, healthcare, culture, physical training and sports, science and technology, environment, social affairs, population, family and child protection and care.
3. Non-public establishments set up under the provisions of law shall have the legal person status, conduct independent cost accounting and have their own seals and accounts. While consolidating public establishments, the State encourages the development of non-public establishments and, at the same time, creates favorable conditions for organizations and individuals to invest in, and mobilize resources from the people and organizations of all economic sectors for, setting up, building and developing non-public establishments in line with development orientations set by the State.
Article 3.- Operation principles
1. The State and society shall appreciate and treat equally the products and services provided by non-public establishments and those provided by public establishments.
2. The State shall apply preferential enterprise income tax rates to non-public establishment so as to encourage them to increase investment in improving their material foundations and raise their service quality.
3. The State shall support policy beneficiaries when they use services provided by non-public establishments; the modes of support shall be decided by the Prime Minister.
4. Non-public establishments may provide public services financed and ordered by the State and participate in bidding for contracts or projects funded with domestic and foreign capital sources in accordance with their functions and tasks provided for by law.
Non-public medical establishments meeting all conditions for providing medical examination and treatment prescribed by state management agencies in charge of healthcare shall be allowed to provide medical examination and treatment to health insurance card holders, who shall be entitled to select medical examination and treatment establishments.
5. Non-public establishments may enter into joint ventures or partnerships with domestic and foreign organizations within the ambit of their functions and tasks in order to mobilize capital, human resources and technology and raise service quality.
6. Properties, which are donated, presented or given as non-refundable aids to non-public establishments during their operation, shall not be distributed to any individuals and shall be used only for the common interests of the establishments and the community.
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