(TN&MT) - One of the mechanisms of the Resolution on piloting a number of special mechanisms and policies to create breakthroughs in science, technology, innovation and national digital transformation, which has just been approved by the National Assembly, is that enterprises investing in building the first semiconductor chip factory can receive support of up to 30% of the total investment from the central budget, with the total support not exceeding 10,000 billion VND.
On the morning of February 19, at the closing session of the 9th Extraordinary Session, under the direction of Vice Chairman of the National Assembly Nguyen Duc Hai, the National Assembly voted to pass the Resolution on piloting a number of special mechanisms and policies to create breakthroughs in science, technology, innovation and national digital transformation. With 454/458 National Assembly deputies participating in the vote in favor, the approval rate reached 99.12% (equal to 94.98% of the total number of National Assembly deputies), the Resolution received strong support from the deputies.
This Resolution is designed to promote the strong development of science, technology and digital transformation, while creating favorable conditions for businesses and scientific research organizations to quickly transfer research results into production practices, thereby contributing to the country's economic development. The Resolution consists of 4 chapters and 17 articles, stipulating special mechanisms and policies in the development of science, technology, innovation and digital transformation, with highlights on encouraging research and application of new technologies.
Encourage science and technology enterprises and innovation
One of the notable points in the Resolution is the regulation of support mechanisms for public science and technology organizations and public higher education institutions to participate in the process of establishing, managing and operating enterprises to commercialize the results of scientific research and technology development. Accordingly, these organizations can contribute capital, establish enterprises, and participate in managing and operating enterprises to develop products from scientific research.
In addition, officials and managers working at public science and technology organizations or public higher education institutions are also allowed to participate in contributing capital and managing enterprises established or participated in establishing by these organizations. However, this participation must be approved by the head of the organization, and in the case of a manager who is the head of the organization, the approval of the direct superior is required.
Exemption from civil liability and non-refund of funds in case of failure to achieve expected results
A new point in the Resolution is the provision on exemption from civil liability for organizations and individuals who cause damage to the State in the process of implementing scientific and technological tasks using the State budget, if they have fully implemented the relevant procedures and regulations during the research implementation process. This helps reduce risks and encourages organizations and individuals to boldly invest in scientific research projects.
In addition, if a scientific and technological task using the state budget does not achieve the expected results, the organization in charge of implementing that task does not have to refund the funds used, as long as they have fully implemented the relevant procedures and regulations. This provision creates peace of mind for scientific organizations when implementing research projects without fear of financial pressure if the results do not meet expectations.
Clearly define ownership and management of assets from scientific research
Regarding the ownership, management and use of assets from scientific research results, the Resolution also clearly stipulates. Specifically, for scientific and technological tasks carried out by state agencies, people's armed forces units, public service units, agencies of the Communist Party of Vietnam, and socio-political organizations, assets and equipment used to carry out scientific and technological tasks will become state property as soon as the purpose of use is completed. These agencies have the right to manage and use assets without having to carry out procedures for assigning the right to use and handing over assets.
In the case of scientific research organizations that are not state agencies, assets from scientific and technological tasks after completion will be identified as assets of the organization in charge of the research, without having to carry out ownership transfer procedures.
The Resolution also stipulates cases where the State needs to withdraw scientific and technological research results to serve the community, prevent diseases, protect people's health or serve other urgent needs of society. After three years from the end of the research task, if the organization in charge does not apply the results, the competent authority will withdraw the research results and transfer them to another organization in need for further development and application.
Financial support up to 10,000 billion VND for businesses researching and manufacturing semiconductor chips
One of the special features of the Resolution is the provision of tax incentives for enterprises and individuals participating in scientific research, technology development and innovation. Specifically, corporate sponsorships for scientific and technological research, as well as expenses for these research activities, will be included in deductible expenses when determining income subject to corporate income tax.
The resolution also provides a special mechanism to support Vietnamese enterprises investing in semiconductor chip production. Enterprises investing in the construction of the first semiconductor chip factory can receive support of up to 30% of the total investment from the central budget, with the total support not exceeding VND10,000 billion. In addition, enterprises are also allowed to set aside a science and technology development fund from their taxable income, with a higher deduction rate than that of normal enterprises.
These semiconductor research and production projects will be allocated land without auctioning land use rights, and the Prime Minister will decide on the selection of enterprises to implement the projects with specific support levels. These policies are effective until December 31, 2030.
In particular, the Resolution also stipulates an important point: if there is a difference between the preferential policies of this Resolution and the provisions of other legal documents, the subjects of preferential treatment have the right to choose to apply the policy that is most beneficial to them. This helps ensure that businesses and individuals operating in the fields of science, technology and innovation can take advantage of the best support opportunities for development.
The National Assembly's approval of the Resolution on piloting a number of special mechanisms and policies to create breakthroughs in science, technology development and national digital transformation is an important step in promoting the digital economy and improving the scientific and technological research environment in Vietnam. These policies not only support the development of businesses and scientific organizations but also contribute to improving national competitiveness in the context of the 4.0 industrial revolution.
Source: https://baotainguyenmoitruong.vn/ho-tro-tai-chinh-toi-10-000-ty-dong-cho-doanh-nghiep-nghien-cuu-san-xuat-chip-ban-dan-386770.html
Comment (0)