The National Assembly voted to pass a Resolution of the National Assembly to pilot a number of mechanisms and policies to remove obstacles in science, technology, innovation and national digital transformation activities.
This Resolution stipulates piloting a number of special mechanisms and policies to create breakthroughs in the development of science, technology, innovation and national digital transformation; applicable to domestic organizations and individuals and foreign organizations and individuals participating in science, technology, innovation and national digital transformation activities in Vietnam; other relevant organizations and individuals.
The Resolution clearly states the acceptance of risks in scientific research and technological development. Accordingly, organizations and individuals engaged in scientific research and technological development are exempted from civil liability when causing damage to the State in the process of performing scientific and technological tasks using the State budget when they have fully implemented relevant procedures and regulations in the process of implementing scientific research and technological development activities.
The organization in charge of implementing a scientific and technological task using the state budget during the implementation process has fully implemented the regulations on management of scientific and technological tasks, the research process and content have been explained but did not achieve the expected results, it does not have to refund the funds used.
Expenditure allocation in scientific research and technological development, according to the Resolution, state budget funds for performing scientific and technological tasks are allocated, except for expenses for purchasing assets equipped to carry out scientific and technological tasks, hiring outsourced services and delegations on business trips abroad.
Scientific and technological tasks are carried out under the method of lump sum expenditures up to the final product when the organization in charge of carrying out the scientific and technological task has a commitment to the product of the task with the main quality criteria that need to be achieved.
Based on the budget estimate in the task description prepared by the organization in charge of performing the task, the competent authority shall appraise and decide on the state budget for the task and determine the lump sum budget for the lump sum expenditure contents.
The organization in charge of implementing the task is autonomous and responsible for deciding on the use of lump sum funds; adjusting expenditure contents; deciding on the use of funds from labor to hire domestic and foreign experts according to the agreed budget level. The organization in charge of implementing the task is responsible for ensuring the use of funds for the right purposes, effectively and economically; ensuring full receipts and documents and being responsible for explaining when requested by competent authorities.
Regarding tax incentives for enterprises and individuals engaged in science and technology activities, the Resolution clearly states: Enterprise funding for scientific research, technological development and innovation, and expenses for scientific research, technological development and innovation in enterprises are included in deductible expenses when determining income subject to corporate income tax.
Income from salaries and wages from performing scientific and technological tasks using the state budget is income not subject to personal income tax.
Regarding the content of using the central budget to deploy shared digital platforms and designate bids for digital transformation projects, the Resolution stipulates that the central budget is used to invest, purchase, lease, maintain, operate, and maintain digital platforms and information systems at national and regional scales for central and local agencies and organizations to use and exploit together to serve socio-economic development, ensuring efficiency and avoiding waste.
Processes and procedures for arranging funding for investment, procurement, lease, maintenance, operation, and upkeep of digital platforms and information systems at national and regional scales for common use by agencies and organizations in accordance with the provisions of law.
The Resolution assigns the Government the responsibility to detail and guide the implementation of this Resolution; annually report to the National Assembly at the year-end session on the implementation of the Resolution.
The Government, ministries, ministerial-level agencies, other agencies at the central and local levels shall promote responsibility, especially the responsibility of leaders in leading, directing the implementation, inspection and examination of the implementation of the provisions of this Resolution, ensuring publicity, transparency, efficiency and feasibility; preventing policy exploitation, loss and waste.
Heads of agencies and units; cadres, civil servants and public employees participating in the development and promulgation of mechanisms and policies stipulated in this Resolution shall be considered for exclusion, exemption or reduction of responsibility according to Party regulations and laws.
The National Assembly, the National Assembly Standing Committee, the Nationalities Council, the National Assembly Committees, the National Assembly delegations and National Assembly deputies, People's Councils at all levels, the Central Committee of the Vietnam Fatherland Front and the Front's member organizations, within the scope of their tasks and powers, shall supervise the implementation of the Resolution.
This Resolution shall take effect from the date of its adoption by the National Assembly. In case there are different provisions on the same issue between this Resolution and other laws or resolutions of the National Assembly, the provisions of this Resolution shall apply. In case other legal documents provide for preferential or more favorable mechanisms and policies than this Resolution, the beneficiaries shall be entitled to choose to apply the most favorable preferential level.
Source: https://mst.gov.vn/co-che-dac-biet-tao-dot-pha-phat-trien-khoa-hoc-cong-nghe-doi-moi-sang-tao-va-chuyen-doi-so-quoc-gia-197250228090029677.htm
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