Chapter IV
MEASURES TO ENSURE SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT
Article 34.- Training personnel, fostering talents for science and technology
1. Annually, the State reserves a budget amount for scientific and technological personnel training and retraining at home and abroad, paying attention to the training and fostering of talents, people with high professional qualifications and skilled technicians.
2. Organizations and individuals shall be given conditions for self-training and participation in scientific and technological personnel training and talent fostering, shall send or grant scholarships to Vietnamese citizens for study at home or abroad to raise their professional qualifications under the Government’s stipulations.
Article 35.- Employment of scientific and technological personnel
1. The State shall well treat talents and give them all favorable conditions for creation and devotion; work out policies and measures to attract talents to performance of the State’s priority and key scientific and technological tasks; adopt incentive policies for the training and employment of female laborers in scientific and technological activities; build strong scientific and technological collectives up to regional and international standards; apply the regime of treatment commensurate with the contributions of and the regime of special preferential treatment for, individuals who have particularly excellent scientific and technological works and have made great contributions to the country.
2. Organizations and individuals employing scientific and technological personnel shall have to arrange and employ them according to their capabilities and fortes and create favorable conditions for them to promote their professional capacities for the performance of scientific and technological tasks.
3. The State shall work out appropriate policies on wages, working and housing conditions for individuals involved in scientific and technological activities.
4. The Government and the People’s Committees at all levels shall have to work out and implement policies of preference for individuals involved in scientific and technological activities at the grassroots level, paying attention to geographical areas meeting with difficult and exceptionally difficult socio-economic conditions.
Article 36.- Scientific posts
1. The scientific posts shall be effected uniformly throughout the country, including assistant researcher, researcher, principal researcher and senior researcher. Individuals involved in scientific and technological activities and taking part in graduate or post-graduate teaching or training shall be considered for the award of the professor or associate professor title according to the provisions of the Education Law.
2. People holding the doctor degree or having outstanding scientific and technological research projects or winning high scientific and technological prizes shall be considered with priority for appointment to high scientific posts.
The Government shall specify criteria and procedures for consideration and appointment to scientific posts.
Article 37.- Scientific and technological development investment
1. Investment in science and technology is the development investment. The State gives top priority to the arrangement of budget for science and technology, ensuring that the State budget proportion for science and technology increase gradually according to the requirements of the scientific and technological development cause.
2. The finance agencies shall have to fully and promptly allocate science and technology funding in accordance with the scientific and technological plan tempo. The agencies which exercise the State management over science and technology shall have to manage and efficiently use the State budget invested in science and technology.
3. The State budget invested in science and technology shall be used for the following purposes:
a/ Performing priority and key scientific and technological tasks as well as scientific and technological tasks in service of the common interests of the society;
b/ Conducting orientated basic research in various scientific fields;
c/ Maintaining and developing scientific and technological potentials;
d/ Being allocated to the State’s scientific and technological development funds according to the provisions of Articles 39 and 40 of this Law;
e/ Building material and technical bases for the State’s research and development institutions;
f/ Supporting enterprises in conducting applied research and technological development in priority and key fields.
4. The State encourages organizations and individuals to invest in science and technology.
Article 38.- Enterprises investing in scientific and technological development
1. Enterprises are entitled to reserve part of their capital for investment in scientific and technological development, aimed at renewing technologies and raising the products’ competitiveness. The enterprises’ scientific and technological development investment capital shall be accounted in their production costs.
2. Enterprises may set up scientific and technological development funds to take initiative in scientific and technological development investment.
3. Enterprises that make investment in scientific and technological research in the State’s priority and key fields shall be considered for partial financial support for such research.
Article 39.- The national scientific and technological development fund
1. The Government shall set up the national scientific and technological development fund to be used for the following purposes:
a/ Financially supporting the basic research;
b/ Financially supporting the urgent or newly-arising scientific and technological tasks of important scientific and practical significance; as well as scientific and technological tasks with good prospect but also risks;
c/ Providing low-interest or non-interest loans for application of scientific research and technological development results to production and life.
2. The national scientific and technological development fund shall be created from the following sources:
a/ Capital initially allocated in lump-sum and capital supplemented annually from the State budget reserved for scientific and technological development;
b/ Voluntary contributions, donations and presents of organizations and/or individuals;
c/ Other sources.
3. The organization and operation charter of the national scientific and technological development fund shall be stipulated by the Government.
Article 40.- Scientific and technological development funds of the ministries, provinces or centrally-run cities
1. The ministries, ministerial-level agencies, agencies attached to the Government and People’s Committees of the provinces and centrally-run cities shall set up scientific and technological development funds to meet their scientific and technological development requirements.
2. The scientific and technological development funds prescribed in Clause 1 of this Article shall be created from the following sources:
a/ Capital initially allocated in lump-sum from the State budget reserved for scientific and technological development of the ministries, ministerial-level agencies, agencies attached to the Government and provinces and centrally-run cities; capital supplemented annually from the results of scientific and technological activities;
b/ Voluntary contributions, donations and presents of organizations and/or individuals;
c/ Other sources.
3. The promulgation of the organization and operation charters of the funds prescribed in Clause 1 of this Article shall be stipulated by the Government.
Article 41.- Scientific and technological development funds of organizations or individuals
1. The State encourages organizations and individuals to set up scientific and technological development funds under the provisions of law. The scientific and technological development funds are non-profitable organizations that provide non-refundable or refundable aids, low-interest or non-interest loans in order to support organizations and individuals involved in scientific and technological activities.
2. The scientific and technological development funds of organizations or individuals shall be created from the following sources:
a/ Capital contributed by founding organizations or individuals, which is not originated from the State budget;
b/ Voluntary contributions, donations and presents of organizations and/or individuals;
c/ Other sources.
3. The organization and operation charters of the funds prescribed in Clause 1 of this Article shall be decided by the founding organizations or individuals and must be registered at the competent State management authorities.
Article 42.- Tax policies for scientific and techno-logical activities
1. The incomes from the performance of scientific research and technological development contracts shall not be subject to the enterprise income tax.
2. Machinery, equipment, spare parts, supplies and transport means, which cannot be produced in the country; technologies which cannot be created in the country; documents, books and newspapers imported for direct use in scientific research and technological development shall not be subject to import tax and value added tax.
3. Products being in the period of trial production; products made by new technologies applied for the first time in Vietnam; scientific and technological consultancy activities; technology transfer, imported hi-tech equipment; and the technology export shall enjoy tax preferences prescribed by law.
4. Enterprises renewing technologies or raising the technological standards shall enjoy tax preferences prescribed by law.
Article 43.- Credit policy for scientific and technological activities
1. Organizations and individuals borrowing medium- or long-term capital to conduct scientific and technological activities shall enjoy preferential interest rates and terms.
2. Scientific and technological programs, subjects or projects demanding large capital amounts shall be given priority in consideration for the use of the official development assistance (ODA).
The Government shall specify credit preferences for scientific and technological activities.
Article 44.- Material-technical bases for scientific and technological development
The Government shall work out plans to mobilize capital sources for investment in the construction of material and technical bases of important scientific and technological organizations; encourage organizations and individuals to invest in building material and technical bases in service of scientific research and technological development; make investment in building a number of key laboratories up to regional and international standards in the priority and key scientific and technological fields; and issue the Regulation on the use of key laboratories to attract scientists to work therein.
Article 45.- Scientific and technological information
The Government shall invest in building a modern national system of scientific and technological information, ensuring full, accurate and timely information on important scientific and technological achievements at home and in the world; issue the Regulation on management of scientific and technological information; and annually announce the list and results of implementation of domestic scientific and technological tasks.
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