Chương II Luật công nghệ cao 2008 số 21/2008/QH12: Ứng dụng, nghiên cứu và phát triển công nghệ cao

Chapter II

HI-TECH APPLICATION, RESEARCH AND DEVELOPMENT

Article 9. Hi-tech application

1. The Stale encourages hi-tech application activities in compliance with state policies provided for in this Law and other relevant laws.

2. The application of high technologies on the list of those prioritized for development investment is eligible for incentives or supports in the following cases:

a/ Use of hi-tech research results for technology renewal, product renewal or increase of the added value of products;

b/ Trial production;

c/ Mastering and adaptation of imported high technologies to Vietnam’s practical conditions.

Article 10. Measures to promote hi-tech application

1. Organizations and individuals conducting hi-tech application activities specified in Clause 2, Article 9 of this Law are entitled to the following incentives and supports:

a/ The highest incentives under the laws on land, enterprise income tax, value-added tax, import duty and export duty;

b/ Financial supports from the national hi-tech development program and other state budget funds;

c/ Other incentives as provided for by law.

2. The Ministry of Science and Technology shall assume the prime responsibility for, and collaborate with concerned ministries and ministerial-level agencies in, submitting to the Prime Minister for promulgation specific regulations on the competence and procedures for certification of hi-tech application organizations and individuals to be entitled to incentives or supports specified in Clause 1 of this Article.

Article 11. Hi-tech research and development

1. The State encourages hi-tech research and development activities for socio-economic development, defense and security maintenance and environmental protection.

2. The research and development of high technologies on the list of those prioritized for development investment are eligible for incentives and supports in the following cases:

a/ Hi-tech research and application;

b/ Research for creating high technologies to substitute imported technologies;

c/ Research for creating new high technologies.

Article 12. Measures to promote hi-tech research and development

1. Organizations and individuals conducting hi-tech research and development activities specified in Clause 2, Article 11 of this Law are entitled to the following incentives and supports:

a/ The highest incentives under the laws on enterprise income tax, value-added tax, import duty and export duty;

b/ Partial or whole funds from the national hi-tech development program, in case their hi-tech research and development application results bring about socio-economic, defense, security or environmental benefits;

c/ Financial supports and assistance from other funds reserved for hi-tech research and development, training of hi-tech human resources or hi-tech transfer.

2. Investors of projects to build hi-tech research, development and application facilities may be allocated land without having to pay lane use levy or with land-use tax exemption or reduction under the land law.

3. Laboratories or research institutions formed as a result of association between organizations and individuals for the research and development of high technologies on the list of those prioritized for development investment may be partially allocated funds from the national hi-tech development program for research and operation equipment procurement.

4. The Ministry of Science and Technology shall:

a/ Prioritize the allocation of annual state budget funds reserved for scientific and technological activities for the research and development of high technologies on the list of those prioritized for development investment and hi-tech products on the list of those encouraged for development;

b/ Assume the prime responsibility for, and collaborate with concerned ministries and ministerial-level agencies in, submitting to the Prime Minister for promulgation specific regulations on the competence, order and procedures for certification of hi-tech research and development organizations and individuals eligible for incentives and supports specified in Clauses 1, 2 and 3 of this Article.

Article 13. Encouragement of hi-tech transfer

1. Organizations and individuals that transfer high technologies for hi-tech research and development or hi-tech product manufacture and trading are entitled to the highest incentive level under the law on technology transfer and other relevant laws.

2.The State earmarks funds for the import of high technologies and hi-tech machinery and equipment which cannot yet be manufactured at home for the implementation of important socio-economic, defense and security projects.

Article 14. Development of the hi-tech market, information and services to support hi-tech activities

1. The State encourages organizations and individuals to join in developing the hi-tech market and provide hi-tech brokerage, consultancy, assessment, appraisal and inspection services; and creates favorable conditions for organizations and individuals to provide technical consultancy, investment, legal, financial, insurance, intellectual property rights protection and other services with a view to promoting hi-tech activities and sale and use of hi-tech products.

2. The Ministry of Science and Technology shall assume the prime responsibility for, and collaborate with other ministries and ministerial-level agencies in, establishing hi-tech databases and information infrastructure; and create favorable conditions for organizations and individuals to access, use and exchange hi-tech information, and to organize and participate in national and international hi-tech markets, fairs and exhibitions.

3. Ministries, ministerial-level agencies and provincial-level People’s Committees shall take measures to support and facilitate domestic and foreign organizations and individuals to organize and participate in hi-tech markets, fairs and exhibitions.