Continue to Focus on Leading, Directing, and Creating Favorable Conditions for Capable Investors to Implement Large-Scale Tourism Infrastructure Projects

promptly reach out to investors, tourists and people to promptly adjust the planning if it is not consistent with the local provincial planning.

- The province continues to implement and call for investment in tourist areas and destinations in Thanh Hoa province through approved plans such as: Hai Hoa (Tinh Gia district), Tu Thuc Cave (Nga Son district), Elephant Waterfall (Thach Thanh), Co Luong Cave (Quan Hoa district), Tien Son Cave (Vinh Loc district) ... to realize the established plans.

- Improve the quality and feasibility of sustainable tourism development plans by focusing on social criticism of planning. It is necessary to widely consult scientists, businesses and people on established plans, in order to improve the quality and feasibility of planning implementation, ensure the harmony of interests between investors - the state - people, thereby promoting sustainable tourism development in Thanh Hoa province.

- The province needs to research and develop an agricultural development plan that must be closely linked with tourism planning to ensure the orientation of tourism development associated with rural areas and increase mutual support.

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3.4.2. Continue to focus on leadership, direction, and creating favorable conditions for capable investors to implement large-scale tourism infrastructure projects.

For sustainable tourism development, in the coming time, Thanh Hoa province needs to focus on leadership, direction, and creating favorable conditions for investors to invest in tourism infrastructure projects in the following directions:

- It is necessary to direct all levels, sectors, units and localities to enhance their sense of responsibility, be proactive and proactive in guiding and accompanying investors. Proactively resolve within their authority and advise competent authorities to remove difficulties for investors in the process of implementing investment procedures, administrative procedures, site clearance, etc., especially for large projects of Vingroup, Sungroup, FLC, BRG, etc., creating all favorable conditions to support businesses in implementing investment projects and tourism business in the fastest time possible.

- It is necessary to urgently review coastal tourism infrastructure projects to focus on directing the settlement of procedures and documents for investors. On the government side: Clarify responsibilities

Responsibilities of provincial and district level agencies for slow-moving projects; on the part of enterprises: Affirm to investors that if the project is not implemented, is implemented behind schedule or violates current legal regulations, the project will be revoked according to regulations; do not let the situation happen where enterprises occupy land, do not implement investment and then seek to extend the project many times.

- Continue to promote administrative procedure reform, creating maximum favorable conditions for businesses and people to participate in tourism development. Proactively and actively mobilize and attract investment resources for tourism development; carry out targeted investment promotion. Focus on leadership and direction to implement on schedule infrastructure projects in tourist areas and destinations; invest in completing essential infrastructure systems (public toilet systems, parking lots, reception areas, etc.) in key tourist areas and destinations of the province. Furthermore, the Provincial People's Committee needs to publicize works and projects that are in the process of participating in bidding, planning locations where businesses can lease land, invest in projects at the one-stop department of the Provincial, District, Town, and City People's Committees. It is necessary to limit the time that investing businesses spend on transactions and unofficial costs to obtain information about project planning, etc.

- Continue to focus on directing all levels, sectors, units and localities to enhance initiative, responsibility, determination and effectiveness in implementing the tourism development program, including integrating programs to mobilize resources to effectively carry out assigned tasks. At the same time, regularly monitor, urge the implementation and completion of tasks of departments, branches and localities in the province on tourism development tasks.

3.4.3. Strengthening state management of tourism environment, creating breakthroughs in improving tourism environment

To have a safe tourism environment, social order, and create a breakthrough in the tourism environment for sustainable tourism development, the Thanh Hoa provincial government needs to implement state management in the following directions:

- Improve the coordination capacity and operational efficiency of the Thanh Hoa Provincial Tourism Development Steering Committee.

- Strengthen the management of tourism investment activities, especially in coastal tourist areas. Review, inspect and handle violations in investment activities in the areas.

tourist areas and spots in the province, resolutely revoke investment certificates and reclaim land for projects that violate regulations.

- Focus on guiding, monitoring, inspecting and handling the implementation of regulations to improve the quality of tourism services such as: Ranking and classifying tourist accommodation establishments; correcting the hanging of signs of incorrect recognized categories; continuing to develop and strictly implement regulations and plans on fire prevention and fighting, ensuring security and order, social safety, and sea rescue safety; food safety and hygiene; posting prices and selling at the correct listed prices, managing and protecting the environment; establishing and maintaining hotlines at tourist areas and spots to receive, answer questions and promptly support tourists; strictly punishing violations.

- Deploy synchronous and extensive propaganda, implement a pilot model of the Code of Civilized Conduct in Tourism in key tourist areas; determined to build a safe, civilized, friendly and attractive tourism environment.

3.4.4. Building a tourism linkage chain to develop sustainable Thanh Hoa tourism

In the context of integration, tourism linkage is an inevitable issue for each locality to exploit the potential advantages of each locality. In the context of increasingly fierce competitive pressure as today, if there is no tourism linkage, each locality will develop its own strengths, and will not be able to create tourism products that are competitive with ASEAN countries. Without a tourism linkage strategy, resources will be exploited to the point of desolation and tourism products will be less attractive. Regional linkage is one of the economical but effective tourism development solutions when tourism borders between localities are no longer effective, instead there is a common unified destination with product diversity based on the distinct advantages of each region. Each region has strengths in terms of geographical location, development resources, and tourism potential. Therefore, it is necessary to connect value chains to create attractive tourism products according to each type of group provided to tourists. In recent years, Thanh Hoa has linked up with Ninh Binh and Nghe An provinces to develop tourism. The linkage between localities in tourism promotion contributes to promoting the tourism potential of each province, while linking many tourism products of localities together to form a new, unique and increasingly attractive tourism product chain. In the coming time, Thanh Hoa province needs to link up with places such as Hanoi, Ho Chi Minh City, Da Nang... and the provinces in the North.

The Central region in promoting and introducing tourism products as well as forming cross-Vietnam tours. On the other hand, linking tourism businesses, forming networks and tourism business associations to build a culture of healthy competition, exchange and share experiences in tourism business. It is necessary to organize research, surveys, exchanges and learning experiences on models, methods of organizing management and tourism development in famous tourist areas and spots to create many new attractive tourism products to attract more tourists, promoting tourism development in Thanh Hoa province to become more and more sustainable.

3.4.5. Restructuring the tourism industry to meet the requirements of developing into a spearhead economic sector

Restructuring the tourism industry in Thanh Hoa province to meet development requirements and become a key economic sector is an important orientation of the whole country, creating a driving force for the development of other economic sectors. Because tourism is a comprehensive service economic sector, inter-sectoral, inter-regional, focused, effective, branded and highly competitive. Therefore, it is necessary to restructure the tourism industry in the direction of investing in infrastructure of other areas and points with potential for tourism product development; the proportion of revenue from sea, island, cultural, ecological, community, and craft village tourism products... needs to be clearly defined; The structure of high-quality human resources, meeting the requirements of foreign language skills needs to be improved... in order to exploit the maximum advantages of tourism resources, social resources, improve economic, social and environmental efficiency, truly become a spearhead economic sector, contributing to improving people's lives, promoting the image of the country and people of Vietnam, spreading the good cultural values of the nation. Striving to be a country in the group of countries with the leading tourism industry in Southeast Asia.

3.4.6. Increase attraction of other investment sources

It can be seen that the demand for capital for economic sectors in general and tourism in particular in the direction of sustainable development in the locality is very large. Therefore, in order to achieve the goal of sustainable tourism development, gradually becoming a key economic sector, Thanh Hoa province needs to focus on effectively attracting investment capital for tourism development. Therefore, it is necessary to synchronously apply macro-level solutions of the Government and specific solutions of the locality to improve the efficiency of capital attraction activities for tourism development in the direction of sustainable development.

Firstly , to attract maximum capital from outside, it is necessary to build a safe and effective investment environment and create favorable conditions for investors: maintain political and socio-economic stability; ensure security for tourists and investors, tourism businesses... It is necessary to review, amend and supplement mechanisms and policies on improving the investment and business environment. In addition, focus on attracting investment in priority areas such as: entertainment areas, shopping and entertainment, tourist attractions... Adjust and supplement mechanisms and policies to encourage and attract investment in key tourist areas in the province.

Second , perfecting mechanisms and policies to attract investment by enhancing preferential regimes, simplifying investment licensing procedures, granting land use rights, and quickly resolving post-licensing procedures to promote the progress of implementing licensed tourism projects. Moving towards a mechanism of equality in incentives between domestic investment and foreign direct investment.

Third , research, select, assess and attract strategic investors along with large projects to contribute to positioning the image, high-quality and classy tourism products, creating a brand for Thanh Hoa province tourism.

It can be seen that the tourism business system in the area is still facing many difficulties during the recent epidemic. Therefore, to support tourism businesses, the province needs to have policies to reduce land use tax and rent for accommodation establishments and tourist areas that use a lot of area for landscape space.

Fourth , perfecting the socialization mechanism and policy in tourism business . In order for tourism to develop in a sustainable direction, it is necessary to increase the participation of economic sectors and social communities widely, so it is necessary to build mechanisms and policies to attract capital from outside to develop tourism. Perfecting socialization policies in tourism business to mobilize social resources to invest in building and developing infrastructure, entertainment services. Creating conditions for people and economic sectors to participate in tourism development, with preferential policies, creating an open environment to mobilize resources in society; paying attention to calling on local communities to participate in planning for tourism in the direction of sustainable development. The province continues to implement and call for investment in tourist areas and spots in Thanh Hoa province through approved plans such as: Hai Hoa (Tinh Gia district), Tu Thuc Cave (Nga Son district), Elephant Waterfall (Thach Thanh), Co Luong Cave (Quang district).

Hoa), Tien Son Cave (Vinh Loc district)... to realize the established plans.

Fifth , research and supplement some attractive policies to attract foreign investment capital into PTDL. There should be mechanisms and policies to call for foreign investment capital from official development assistance (ODA) sources, donors such as the World Development Bank (WB); Asian Development Bank (ADB); funding from the Japanese and Korean governments to invest in tourism infrastructure, in the restoration of historical tourist sites. Especially the national highway system and tourist routes in the province, main traffic axes, road systems, electricity, water to tourist sites, waste treatment systems, etc.

3.5. SOME RECOMMENDATIONS

3.5.1. Recommendations to the National Assembly

Firstly , it is proposed that the National Assembly should study, amend and apply a number of specific tax incentive policies, suitable to actual conditions based on the policies issued by the State.

According to the analysis in the above contents, the financial incentives for tourism infrastructure projects in Thanh Hoa province are basically no different from the central government's policies. Specifically, there is no policy with higher incentives for localities than the general policy of the whole country. Starting from the condition that Thanh Hoa province is a large province with the 3rd largest population, 5th largest area and 8th largest economy in the country. The growth rate of domestic product in the period of 2016 - 2020 reached 12.5% (higher than the national average growth rate of 6.8%). On the other hand, Thanh Hoa is a province with an important strategic position and role in the whole country. Therefore, the Thanh Hoa provincial government needs to quickly propose a special incentive mechanism for a large province with the economy of many mountainous districts still facing many difficulties. Accordingly, Thanh Hoa province needs to develop, propose and apply more specific incentive policies, in the direction of creating more favorable conditions for investors who want to invest in tourism infrastructure projects. Only then will investors clearly see the incentives that the province offers them, so that investors have a basis for comparison and choosing better investment opportunities.

Second , regarding corporate income tax: Based on reality, the province needs to quickly propose to the National Assembly to amend it to suit the actual conditions of localities, including Thanh Hoa. The proposed amendments need to focus on time.

Tax exemption, tax reduction period and corporate income tax rate for enterprises investing in tourism infrastructure projects in Thanh Hoa province as well as the whole country. Specifically, it is proposed that the National Assembly allow the amendment and application of tax policies implemented from 2022 in Thanh Hoa province and the whole country according to the following contents:

- Apply 8% corporate income tax for 15 years to new investment projects in the fields of investment in construction of water plants, power plants, water supply and drainage systems, bridges, roads, railways, airports, seaports, river ports, airports, stations and other particularly important infrastructure works decided by the Prime Minister. Enterprises investing in implementing new investment projects in the field of environmental protection, including: pollution treatment and environmental protection, collection and treatment of wastewater, exhaust gas, solid waste, recycling and reuse of waste, income from production and business activities is exempted from corporate income tax in the initial stage of operation.

- Tax exemption period from 4 years to 6 years, 50% reduction of payable tax for the next 10 years for enterprises investing in the development of water plants, hydroelectric plants, drainage systems, road bridges, railways, airports, seaports, river ports, airports, stations and especially important infrastructure works as decided by the Prime Minister.

Third , regarding import and export taxes: Propose to the National Assembly to allow import tax exemption for a period of 05 years to 07 years, from the start of production for domestically unproduced raw materials, supplies and components imported for production of investment projects in the list of industries and professions with special investment incentives or areas with particularly difficult socio-economic conditions according to the provisions of law on investment, high-tech enterprises, science and technology enterprises, and science and technology organizations.

Fourth , propose that the National Assembly study and issue stable legal documents to create conditions for investors to confidently invest in developing tourism infrastructure in Thanh Hoa province and other provinces with long-term tourism development potential.

Fifth , propose the National Assembly to study and adjust some tax incentives specifically for the tourism sector and localities with advantages in tourism development. Vietnam's tourism industry has a low starting point and has recently contributed an increasing amount of revenue to the state budget. Therefore, there needs to be a mechanism specifically for the tourism sector, creating

driving force to promote rapid and sustainable tourism development, thereby increasing state budget revenue and promoting economic restructuring.

3.5.2. Recommendations to the Government and relevant ministries and branches

Firstly , the Government needs to continue to improve macroeconomic solutions on tourism incentives. To ensure the implementation of tourism financial solutions, it is necessary to increase capital support from the central budget, combined with local budgets for synchronous investment and modernization of the tourism infrastructure system. In particular, investment capital to upgrade Tho Xuan Airport and the national tourist relic site of Ho Dynasty Citadel; Am Tien Temple and Lam Kinh Historical Relic Site... In addition, the Government needs to issue preferential policies to encourage investment in tourism projects, especially tourism infrastructure projects in economic zones and industrial parks. In particular, to cope with the epidemic, overcome the damage and impact of the epidemic, recover and develop the socio-economy, the Government needs to propose and promptly implement many different timely fiscal and monetary solution packages to support tourism businesses to recover the economy during and after the pandemic.

Propose that the Government and ministries and branches direct the effective implementation of the National Assembly's resolution on reducing VAT from 10% to 8% on goods and transportation services to effectively support people and businesses affected by the Covid-19 pandemic in the coming time.

It is recommended that the Government should promptly support the implementation of tourism activities that ensure safety criteria; reduce fees and charges; stimulate tourism demand for tourism businesses - the core force of the industry in the direction of safe adaptation; support businesses to accelerate the recovery process, and restructure tourism businesses as soon as possible. Ensure safety against the epidemic in tourism activities; strengthen communication to restore market confidence in safe and attractive domestic tourism. Organize the reactivation of safe and flexible inter-provincial and inter-regional domestic tourism; connect destinations, tourism associations, businesses and airlines to develop quality, preferential package tourism programs to stimulate tourism demand. Build new tourism products in response to changing needs of tourists such as eco-tourism products, green tourism, resort products combined with health care, etc.; provide smart tourism services, enhance experiences by using advanced technologies.

Promote digital transformation of the entire tourism industry, apply digital technology in tourism marketing; manage and develop smart tourism destinations; develop a digital information system for the tourism industry; support businesses and the startup community

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