Chương IV Luật chuyển giao công nghệ: Các biện pháp khuyến khích, thúc đẩy chuyển giao công nghệ

Chapter IV

INCENTIVES FOR ENCOURAGING AND PROMOTING TECHNOLOGY TRANSFER

Article 34. Development of the technology market

1. The State encourages entities to participate in development of the technology market in the following forms:

(a) By investing in construction of infrastructure for the technology market comprising technology markets, technology fairs and exhibitions, technology transaction centres, establishments fostering technology, establishments fostering technological enterprises and other forms;

(b) By announcing, disseminating, presenting and introducing technologies and by participating in domestic and overseas technology markets, technology fairs and exhibitions.

2. The Ministry of Science and Technology shall co-ordinate with ministries, ministerial equivalent bodies, Government bodies and people's committees of provinces and cities under central authority (hereinafter referred to as provincial people's committees) to take measures to encourage and create favourable conditions for domestic and foreign entities to invest in holding technology markets, technology fairs and exhibitions, and to invest in other forms of technology transfer; and shall take measures to attract all economic sectors to participate in development of the technology market.

Article 35. Encouraged technology transfer to rural areas, mountainous areas, areas with difficult socio- economic conditions and areas with specially difficult socio-economic conditions:

1. Technologies in the fields of protection and development of gene sources; cross breeding, and improving and raising the economic value of plant varieties and animal varieties.

2. Technologies for the production, preservation and processing of agricultural, forestry and aquaculture products.

3. Technologies for prevention and treatment of natural disasters and epidemics, and for community health care.

4. Technologies for prevention and treatment of epidemics affecting plant varieties and animal varieties.

5. Technologies using recycled energy.

6. Technologies supplying fresh water and protecting the environment.

7. Technologies for improvement of output, quality and effectiveness of traditional products of craft villages.

Article 36. Responsibilities of entities during technology transfer activities in rural areas, mountainous areas, areas with difficult socio-economic conditions and areas with specially difficult socio- economic conditions

1. Programs and projects on dissemination of plant varieties and animal varieties or technologies for the production, preservation and processing of agricultural, forestry and aquaculture products must contain items of technology transfer.

2. Any entity which disseminates or transfers technology for production, preservation and processing of agricultural, forestry and aquaculture products must report to the State administrative body for science and technology in the locality in which such entity commences implementation of the technology transfer.

3. Any entity which provides plant varieties and animal varieties or which transfers technology for the production, preservation or processing of agricultural, forestry and aquaculture products shall be responsible to provide guidelines on such technology for the users and must pay compensation for loss and damage arising from the provision of such plant variety or animal variety or from transfer of such technology.

Article 37. Responsibilities of State bodies during technology transfer activities in rural areas, mountainous areas, areas with difficult socio-economic conditions and areas with specially difficult socio-economic conditions

1. Local State administrative bodies for science and technology shall be responsible to provide guidelines and to facilitate activities of dissemination and transfer of plant varieties and animal varieties or technologies for the production, preservation and processing of agricultural, forestry and aquaculture products; and to promote technology transfer activities within their localities, and to inspect, detect and promptly prevent the dissemination or supply of plant varieties and animal varieties or of other technologies which cause loss and damage to users.

2. On an annual basis, the Ministry of Science and Technology shall preside over co-ordination with relevant ministries, ministerial equivalent bodies and Government bodies to conduct appraisals of technology transfer activities in rural areas, mountainous areas, areas with difficult socio-economic conditions and areas with specially difficult socio-economic conditions.

Article 38. Program for national technological renovation

1. The program for national technological renovation shall be aimed at achieving the following objectives:

(a) Improvement of the national technological capacity and of the effectiveness of technology transfer activities;

(b) Servicing major national economic programs;

(c) Facilitating small and medium-sized enterprises to replace outdated technologies, to apply progressive technology and to master technology which is transferred from overseas to Vietnam;

(d) Strengthening technological resources in rural areas, mountainous areas, areas with difficult socio-economic conditions and areas with specially difficult socio-economic conditions.

2. Based on the tasks for socio-economic development in any one period, the Ministry of Science and Technology shall preside over co-ordination with relevant ministries, ministerial equivalent bodies and Government bodies to formulate the program for national technological renovation and shall submit such program to the Government for approval.

3. Ministries, ministerial equivalent bodies, Government bodies and provincial people's committees shall, within the scope of their respective functions and powers, be responsible to organize implementation of the program for national technological renovation.

Article 39. National Technological Renovation Fund

1. The National Technological Renovation Fund shall be established, aimed at achieving the following objectives:

(a) Supporting small and medium-sized enterprises to conduct the transfer, renovation and perfection of technologies the transfer of which is encouraged as stipulated in article 9 of this Law;

(b) Promoting the transfer of technologies which service the development of agriculture, forestry and aquaculture in rural areas, mountainous areas, areas with difficult socio-economic conditions and areas with specially difficult socio-economic conditions;

(c) Supporting the fostering of technology and technological enterprises;

(d) Supporting the training of scientific and technological manpower to service the transfer, renovation and perfection of technologies.

2. The National Technological Renovation Fund shall support the transfer, renovation and perfection of technologies in the following ways:

(a) By making preferential loans;

(b) By providing support for loan interest rates;

(c) By providing loan guarantees;

(d) By providing capital assistance.

3. The National Technological Renovation Fund shall be formed from the following sources:

(a) From voluntary contributions by domestic and foreign entities;

(b) From loan interest;

(c) From State budget funds reserved for scientific and technological development;

(d) From other sources.

4. The Government shall issue specific regulations on the establishment, administration and use of the National Technological Renovation Fund.

Article 40. Transfer of results of State funded scientific and technological development research

1. The State shall allocate ownership of technology from results of State funded scientific and technological development research to the organization which presided over such research, unless a provision of law provides otherwise.

2. The owner of the results of State funded scientific and technological development research shall be obliged to use and transfer such technology to satisfy the requirements for socio-economic development, for national defence and security, and for the prevention and treatment of disease or for other essential requirements of society.

3. If the owner fails to implement the provisions in clause 2 of this article, then the competent State administrative body for science and technology shall transfer the right to use such results of scientific and technological development research to another organization.

Article 41 Mortgages of State owned assets in order to implement technology transfer activities

State owned science and technology organizations shall be permitted to mortgage State owned assets which have been assigned to such organizations in order to borrow loans for implementation of technology transfer activities in accordance with law.

Article 42 Distribution of revenue from State funded technology transfer activities

Revenue from State funded technology transfer activities shall be distributed as follows:

1. The author of an invention, industrial design or layout design of a semi-conductor integrated circuit for which a protection title has been issued shall be entitled to receive remuneration in accordance with the provisions of the Law on Intellectual Property.

2. If a collective or individual creates a technology not within the category stipulated in clause 1 of this article, the organization presiding over scientific and technological development research and which was allocated ownership of the technology created with State funding must provide specific regulations on ratios of distribution of benefits, and publicly announce the regime for such ratios in accordance with the following principles:

(a) Any collective or individual creating a technology shall be entitled to a percentage of the selling price of products created from such technology for a minimum period of ten (10) years if the organization presiding over the scientific and technological developmental research uses such technology for production;

(b) Any collective or individual creating a technology shall be entitled to from twenty (20) to thirty- five (35) per cent of the monetary proceeds generated by the technology transfer contract.

3. The owner of a technology shall, after paying remuneration to the collective or individual which created the technology, use fifty (50) per cent of the remaining revenue to invest in scientific and technological development research and fifty (50) per cent for the welfare and reward fund.

4. Where technology is created by using a number of funding sources including State funding, then distribution of revenue generated from the portion of State funding shall be implemented in accordance with clauses 2 and 3 of this article.

Article 43. Capital contribution by way of technology to investment projects

Any entity with the right to transfer technology as stipulated in article 8 of this Law shall have the right to contribute capital by technology to investment projects. The value of such capital contribution shall be the price of the technology agreed in the technology transfer contract.

Article 44 Tax policies in order to promote technology transfer activities:

1. Income tax exemption for any entity contributing capital by an invention patent licence [and/or]

technology licence.

2. Import duty exemption on goods imported for direct use in scientific and technological development research or in renovation of technology, such goods to comprise machinery, equipment, accessories, materials and transportation facilities not yet able to be produced domestically; technologies not yet able to be created domestically; and scientific data and textbooks.

3. Specialized use machinery, equipment and transportation facilities in the category not yet able to be produced domestically which service performance of a technology transfer contract shall not be subject to value added tax.

4. Production and business establishments investing in the construction of new production lines, expansion of scale, renewal of technology, improvement of the ecological environment or increase of production capacity shall be exempted from corporate income tax in respect of any increase in income for four years and shall be granted a fifty (50) per cent reduction of income tax payable for the seven subsequent years.

5. Enterprises investing in renovation of technology which receive a technology on the list of technologies the transfer of which is encouraged shall be exempted from [corporate] income tax for four years on condition that the total value of the exempted tax does not exceed fifty (50) per cent of the total funding of the investment in renovation of technology.

6. Enterprises in an area with difficult socio-economic conditions or in an area with specially difficult socio-economic conditions which receive technology when implementing an investment project shall be entitled to the following incentives:

(a) Exemption from corporate income tax for four years from the time when taxable income arises and a fifty (50) per cent reduction of tax payable in the nine (9) subsequent years on condition that the total value of the exempted tax does not exceed fifty (50) per cent of the total funding of the investment in renovation of technology;

(b) Import duty exemption on goods servicing the replacement or renovation of technology and on raw materials, materials and electronic components used for production for five (5) years from the time of commencement of production with the new technology.

7. Entities which transfer technology in the sector of priority transfer to rural areas, mountainous areas, areas with difficult socio-economic conditions and areas with specially difficult socio-economic conditions shall be granted a fifty (50) per cent reduction of income tax payable on income generated from the technology transfer [and/or] from the provision of plant varieties or animal varieties.

8. Establishments fostering technology [or] fostering technological enterprises shall be exempted from [corporate] income tax for four years and shall be granted a fifty (50) per cent reduction of [corporate] income tax payable for the nine (9) subsequent years and shall be exempted from land use rent.

Article 45 Encouraging enterprises to apply and to renovate technology

Enterprises shall be permitted to deduct a portion of their annual pre-tax profit to establish a science and technology development fund in order to conduct scientific and technological development research and in order to renovate technology. If the fund is not used or if it is used for incorrect purposes during a period of five (5) years, then the enterprise must pay to the State budget corporate income tax on the portion of pre- tax profit which the State allowed the enterprise to deduct plus interest arising on such pre-tax profit portion.

The Government shall make a submission to the National Assembly to issue a decision on the level of deduction of pre-tax profit stipulated in this article.

Article 46. Encouraging foreigners and Vietnamese residing overseas to transfer technology to Vietnam

Foreigners and Vietnamese residing overseas who participate in transfer of a technology on the list of technologies the transfer of which is encouraged or who transfer a technology in an area with difficult socio-economic conditions or in an area with specially difficult socio-economic conditions shall be entitled to the following incentives:

1. The incentives stipulated in article 44 of this Law.

2. Individuals and their family members shall be issued with a multiple entry/exit visa for a term consistent with the duration for implementation of the technology transfer contract.

3. Favourable conditions for residence and travel.

4. Other incentives as stipulated by law.

Article 47. Encouraging development of technology transfer services organizations

The State encourages and shall facilitate domestic and foreign entities to set up establishments fostering technological enterprises, technology trading floors, technology markets, technology fairs and other technology transfer services organizations; and to organize establishments presenting, introducing, applying and transferring technology in rural areas and mountainous areas in order to promote technology transfer activities.

Article 48 Responsibilities of overseas Vietnamese representative diplomatic bodies regarding technology transfer activities

Overseas Vietnamese representative diplomatic bodies shall be responsible to support and promote technology transfer activities, and to facilitate entities to conduct promotional activities for the transfer of technology from overseas to Vietnam and from Vietnam to overseas.

The Government shall provide specific regulations on the responsibilities of overseas Vietnamese representative diplomatic bodies regarding technology transfer activities.

Article 49. Announcement, presentation and introduction of technology

1. The competent State administrative body for science and technology shall have the following responsibilities for the announcement, presentation and introduction of technology:

(a) To annually announce a list of technologies created with State budget funding, except where a provision of law provides otherwise;

(b) To encourage and assist entities to announce new technologies created by such entities.

2. The State shall have measures to support entities with new technology created domestically to undertake the announcement, presentation and introduction of such technologies and to participate in technology markets and technology fairs both within Vietnam and overseas.

Article 50. Statistics on technology transfer

1. Statistics on technology transfer comprise statistics on technological data which has been transferred, on new technologies, and on technologies which have been renovated; and such statistics shall comprise one of the items in the annual statistical report of the State administrative body for statistics.

Statistics on technology transfer shall be implemented in accordance with the law on statistics.

2. Enterprises, scientific research and technological development organizations, universities, colleges and other training establishments shall be responsible to annually provide their own statistics on technological transfer to the State administrative body for science and technology.

3. The Central Statistics Body shall preside over co-ordination with the Ministry of Science and Technology to provide specific regulations on the regime for reporting statistics on technology transfer.