Chapter V
RIGHTS AND OBLIGATIONS OF ENTERPRISES IN VOCATIONAL TRAINING ACTIVITIES
Article 55.- Rights of enterprises in vocational training activities
1. To set up vocational training centers, professional secondary schools and vocational training colleges for training human resources directly engaged in their production and business activities and human resources for the society.
2. To organize vocational training for laborers they will employ; to be supported by the State when they admit disabled people for vocational training and employ them.
3. To enter into joint venture or association with vocational training institutions in organizing vocational training for laborers; organizing research, production, application and transfer of technologies under the provisions of this Law and other relevant laws.
4. To be invited by state management agencies in charge of vocational training or by vocational training institutions to participate in vocational training program- and syllabus-appraising councils; to instruct and guide professional apprentice and evaluate the study results of trainees; to participate in formulating national standards on professional skills and assessment of professional skills with regard to vocations related to production and business activities of enterprises.
5. To exclude the following expenses for the purpose of calculation of taxable incomes according to law:
a/ Investment amounts and reasonable expenses of enterprises for maintenance of operation of vocational training institutions in direct service of their production and business activities;
b/ Vocational training expenses for laborers recruited to work for enterprises.
Article 56.- Obligations of enterprises in vocational training activities
1. To supply information on their training disciplines, training and employment demands to vocational training state management agencies.
2. To receive trainees who come to enterprises for visits, professional skill practice under contracts signed with vocational training institutions.
3. To pay remuneration to trainees who directly turn out or participate in turning out products for enterprises. Remuneration levels shall be agreed upon by two parties.
Article 57.- Obligations of enterprises providing skills training and fostering and retraining for their laborers
1. To formulate and implement training and fostering plans to raise their laborers' professional skills in order to meet their human resource demands and renew production and business technologies.
2. To create conditions for their laborers to take on-the-job training courses in order to raise their professional skills.
3. To provide vocational re-training for their laborers when they are transferred to perform other jobs in the enterprises. Training expenses, wages and remuneration for laborers during their vocational training shall be paid by enterprises.