Chapter III
HI-TECH DEVELOPMENT IN ECONO-TECHNICAL SECTORS
Article 15. Development of hi-tech industries
1. Hi-tech development in industry will focus on the following principal tasks:
a/ Manufacture of hi-tech products and provision of hi-tech services;
b/ Development of hi-tech enterprises;
c/ Training of human resources for hi-tech industries;
d/ Building of allied industries for the development of hi-tech industries.
2. Based on the list of high technologies prioritized for development investment and the list of hi-tech products encouraged for development specified in Articles 5 and 6 of this Law. the Ministry of Industry and Trade shall assume the prime responsibility for, and collaborate with the Ministry of Science and Technology and concerned ministries and ministerial-level agencies in. submitting to the Prime Minister for approval plans to develop a number of hi-tech industries and their allied industries, and organizing the implementation of the approved plans.
3. Ministries, ministerial-level agencies and provincial-level People’s Committees shall organize the implementation of the Prime Minister-approved plans to develop hi-tech industries and their allied industries in domains or localities under their management.
Article 16. Hi-tech development in agriculture
1. Hi-tech development in agriculture will focus on the following principal tasks:
a/ Selection, creation and propagation of plant varieties and animal breeds of high yield and quality;
b/ Epidemic prevention and control;
c/ High-yield cultivation and animal raising;
d/ Manufacture of farm supplies, machinery and equipment;
e/ Preservation and processing of agriculture products;
f/ Development of hi-tech application agricultural enterprises;
g/ Development of hi-tech agricultural services.
2. The Ministry of Agriculture and Rural Development shall assume the prime responsibility for, and collaborate with the Ministry of Science and Technology and concerned ministries and ministerial-level agencies in, submitting to the Prime Minister for approval plans on hi-tech development in agriculture.
3. Ministries, ministerial-level agencies and provincial-level People’s Committees shall organize the implementation of the Prime Minister-approved plans on hi-tech development in agriculture.
Article 17. Manufacture of hi-tech products
1. Newly established enterprises under investment projects on the manufacture of products on the list of hi-tech products encouraged for development are entitled to the highest incentives under the laws on land and import duty; if satisfying all the conditions specified in Clause 1, Article 18 of this Law. they are entitled to the highest incentives under tin- laws on enterprise income tax, value-added tax and export duty.
2. Vietnam-based enterprises which manufacture products on the list of hi-tech products encouraged for development are prioritized in the selection of those to participate in state budget-funded projects.
3. 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 approval plans to develop the manufacture of hi-tech products on the list of those encouraged for development; and for promulgation regulations on the competence, order and procedures for certification of enterprises eligible for incentives or supports specified in Clause 1 of this Article.
Article 18. Hi-tech enterprises
1. A hi-tech enterprise must satisfy all the following conditions:
a/ It manufactures hi-tech products on the list of those encouraged for development under Article 6 of this Law;
b/ Its average total expenditure for research and development activities carried out in Vietnam for 3 consecutive years equals at least 1% of its total annual turnover, and over 1% of its total turnover from the fourth year;
c/ Its average turnover from hi-tech products for 3 consecutive years equals at least 60% of its total annual turnover, and at least 70% of its total turnover from the fourth year;
d/ The number of its laborers with a university or higher degree personally involved in research and development activities accounts for at least 5% of its total workforce;
e/ It applies environmentally friendly and energy-saving solutions to production and product quality management up to Vietnam’s standards or technical regulations; in case Vietnam’s standards or technical regulations are unavailable yet. it must apply standards of international specialized organizations.
2. Hi-tech enterprises which satisfy all the conditions specified in Clause 1 of this Article are entitled to the following incentives and supports:
a/ The highest incentive level 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 for training, research and development or trial production.
3. Organizations and individuals are encouraged to establish hi-tech enterprises.
4. 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 regulations on the competence and procedures for recognition of hi-tech enterprises for a specified period.
Article 19. Hi-tech application agricultural enterprises
1. A hi-tech application agricultural enterprise must satisfy all the following conditions:
a/ It applies high technologies on the list of those prioritized for development investment under Article 5 of this Law to agricultural production;
b/ It conducts hi-tech research and application testing activities for agricultural production;
c/ It turns out agricultural products of high quality, yield, value and benefits;
d/ It applies environmentally friendly and energy-saving measures to agricultural production and agricultural product quality management up to Vietnam’s standards or technical regulations. In case Vietnam’s standards or technical regulations are unavailable, it shall apply standards of international specialized organizations.
2. Hi-tech application agricultural enterprises which satisfy all the conditions specified in Clause 1 of this Article 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 for research, testing, training or technology transfer.
3. Organizations and individuals are encouraged to establish hi-tech application agricultural enterprises.
4. The Ministry of Agriculture and Rural Development shall assume the prime responsibility for, and collaborate with the Ministry of Science and Technology and concerned ministries and ministerial-level agencies in, submitting to the Prime Minister for promulgation regulations on the competence and procedures for recognition of hi-tech application agricultural enterprises for a specified period.
Article 20. Encouragement of the establishment of hi-tech enterprises
1. Science and technology organizations, lecturers, researchers and students may themselves establish or cooperate with other organizations or individuals in establishing hi-tech enterprises.
2. Science and technology organizations which themselves establish or cooperate with other organizations or individuals in establishing hi-tech enterprises are entitled to the following incentives and supports:
a/ Assignment of the right to use or own scientific and technological research results under state ownership for the establishment of hi-tech enterprises;
b/ Public science and technology organizations may contribute part of state assets under their management for the establishment of hi-tech enterprises;
c/ Incentives for hi-tech enterprises.
3. State management agencies and science and technology organizations shall create favorable conditions for lecturers, researchers and students to establish or join in establishing hi-tech enterprises in accordance with this Law and other relevant laws.
Article 21. Hi-tech nurseries or hi-tech enterprise nurseries
1. Hi-tech nurseries or hi-tech enterprise nurseries have the function to provide favorable conditions in necessary technical infrastructure, resources and services for organizations and individuals to improve high technologies and form and develop hi-tech enterprises in the incubation period.
2. A hi-tech nursery or hi-tech enterprise nursery must satisfy all the following conditions:
a/ Having technical infrastructure and professional managerial staff that meet the hi-tech incubation or hi-tech enterprise incubation requirements;
b/ Having technological, intellectual property, legal, financial and business administration consultants;
c/ Being capable of cooperating with production, research and training institutions in hi-tech incubation or hi-tech enterprise incubation activities.
3. The Ministry of Science and Technology shall specify conditions on hi-tech nurseries oi hi-tech enterprise nurseries.
Article 22. Measures to promote hi-tech incubation or hi-tech enterprise incubation
1. Investors that build and operate hi-tech nurseries or hi-tech enterprise nurseries are entitled to the following incentives and supports:
a/ Allocation of land free of land use levy or with land use tax exemption, for land used for building hi-tech nurseries or hi-tech enterprise nurseries;
b/ The highest incentives under the laws on enterprise income tax, value-added tax, import duty and export duty;
c/ Partial funds from the national hi-tech development program and other state budget funds for hi-tech incubation or hi-tech enterprise incubation activities.
2. Organizations or individuals that implement hi-tech incubation or hi-tech enterprise incubation projects in nurseries 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 funds from the national hi-tech development program and other state budget funds for their operation.
3. The State will invest or join in investing in building a number of important hi-tech nurseries or hi-tech enterprise nurseries.
Article 23. The national hi-tech development program
1. The national hi-tech development program aims to promote hi-tech research and application for creating high technologies and hi-tech products at home and forming and developing hi-tech industries.
2. The national hi-tech development program will concentrate hi-tech development investment resources in a number of key technological domains suitable to the country’s practical conditions; and attract domestic and foreign scientists, technologists and entrepreneurs to work for it.
3. The national hi-tech development program has the following major tasks:
a/ To determine roadmaps and measures to apply and develop high technologies on the list of those prioritized for development investment and hi-tech products on the list of those encouraged for development;
b/ To select subjects, projects and schemes for the performance of the tasks specified at Point a of this Clause;
c/ To develop hi-tech human resources;
d/ To support organizations and individuals in conducting hi-tech activities according to its objectives and tasks;
e/ To perform other tasks defined by the Prime Minister.
4. Financial sources for implementation of the national hi-tech development program include:
a/ State budget funds reserved for the program, which are not included in annual state budget expenditures for scientific and technological activities;
b/ State budget and non-state budget funds;
c/ Contributions and financial supports from Vietnamese organizations and individuals, overseas Vietnamese and foreign organizations and individuals.
5. The implementation of the national hi-tech development program is specified as follows:
a/ The Prime Minister shall direct the organization, examination and evaluation of the program implementation;
b/ The Ministry of Science and Technology shall assume the prime responsibility for. and collaborate with concerned ministries and ministerial-level agencies in, formulating contents and tasks of, and managerial and financial mechanisms applicable to, the program, and submitting them to the Prime Minister for approval;
c/ Based on the approved national hi-tech development program, ministers, heads of ministerial-level agencies and provincial-level People’s Committee presidents shall perform their assigned or decentralized tasks.
6. In the course of implementation of the national hi-tech development program, to attain the objective set forth in Clause 1 of this Article and implement state policies towards hi-tech activities, the Government shall, when appropriate, submit to the National Assembly for consideration and decision special policies and mechanisms, applicable to the program.
Article 24. Venture investment in hi-tech development
1. Venture investment in hi-tech development means investment in hi-tech research and development, formation and development of enterprises applying high technologies, manufacturing hi-tech products and providing hi-tech services, in the form of capital contribution and provision of consultancy to organizations and individuals receiving investments.
2. The State encourages and creates conditions for domestic organizations and individuals, overseas Vietnamese, foreign organizations and individuals and international organizations to join in venture investment in hi-tech development and establish a hi-tech venture investment fund in Vietnam.
3. Organizations and individuals making venture investments in developing high technologies on the list of those prioritized for development investment are entitled to the highest enterprise income tax incentives under tax laws.
Article 25. The national hi-tech venture investment fund
The national hi-tech venture investment fund is a state financial institution which allocates capital and provides consultancy services for organizations and individuals to establish and develop enterprises applying high technologies, manufacturing hi-tech products or providing hi-tech services.
2. Financial sources constituting the national hi-tech venture investment fund include:
a/ The fund’s charter capital allocated from the state budget, which will be added with stale budget funds in the course of operation;
b/ Financial supports and contributed capital of domestic and foreign organizations and individuals;
c/ Revenues from the fund’s activities;
d/ Lawfully raised capital.
3. Eligible for investment from the national hi-tech venture investment fund are organizations and individuals having hi-tech ideas and trading in high technologies, having hi-tech creation research results or having high technologies which need improvements; and medium- and small-sized enterprises having projects on hi-tech application, manufacture of hi-tech products or provision of hi-tech services.
4. The Ministry of Science and Technology shall assume the prime responsibility for, and collaborate with the Ministry of Finance in, submitting to the Prime Minister to decide to set up, and promulgate a Regulation on organization and operation of, the national hi-tech venture investment fund.
Tìm kiếm
Luật công nghệ cao 2008 số 21/2008/QH12 (Bản Word)