Scientific research organizations and individuals are exempt from civil liability when causing damage to the State.

On February 19, with a majority of votes in favor, the National Assembly passed 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.

The Resolution stipulates: Public scientific and technological organizations and public higher education institutions are allowed to establish or participate in establishing enterprises, contribute capital to enterprises to commercialize scientific research and technological development results owned or assigned to manage and use by such organizations.

Officials and managers working at public science and technology organizations and public higher education institutions are allowed to contribute capital, participate in the management and operation of enterprises, work at enterprises established by such organizations or participate in the establishment to commercialize research results created by such organizations with the consent of the head of the organization. In case the management official is the head of a public science and technology organization or public higher education institution, the consent of the direct superior is required.

Regarding risk acceptance in scientific research and technological development, according to this Resolution, 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 the relevant procedures and regulations in the process of implementing scientific research and technological development activities. Organizations in charge of implementing scientific and technological tasks using the State budget have fully implemented the regulations on management of scientific and technological tasks, the research process and content have been explained but do not achieve the expected results, they do not have to refund the funds used.

National Assembly deputies vote to pass the draft Resolution (Photo: Quang Vinh)

Regarding the commercialization of results from scientific research and technological development, the Resolution also stipulates that assets that are the result of implementing scientific and technological tasks using the state budget and that the organization assigned to manage and use is an agency, organization or unit specified in Point a, Clause 1, Article 7 of this Resolution shall be implemented as follows: Separately monitor assets, do not include them in the organization's assets, do not have to determine the original price, remaining value, depreciation, and wear and tear of assets; Autonomy, self-determination and self-responsibility for using assets without valuation in leasing, transferring the right to use, service business, joint ventures, and associations without forming a new legal entity. When implementing the content specified in this point, there is no need to prepare a project or report to a competent authority according to the provisions of law on management and use of public assets;

In addition, selling and transferring assets; contributing capital in the form of assets to form joint ventures and associations to form new legal entities shall comply with the provisions of law on management and use of public assets.

For assets that are the result of implementing scientific and technological tasks using the state budget, of which the host organization is an agency, organization or unit at Point b, Clause 1, Article 7, with ownership rights as prescribed in Clause 3, Article 7 of this Resolution, the host organization is allowed to use the assets in accordance with the legal provisions applicable to the type of organization.

The host organization is responsible for organizing the exploitation of assets formed from scientific and technological tasks using the state budget, continuing to invest in commercialization to ensure efficiency.

At the same time, the competent authority of the organization in charge of performing the tasks specified in Point a, Clause 1, Article 7 of this Resolution is responsible for inspecting and supervising the organization in charge of using secured assets economically and effectively, preventing loss, waste and negativity.

Regarding tax incentives for enterprises and individuals engaged in science and technology activities, this Resolution also resolves that 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.

Source: https://daidoanket.vn/to-chuc-ca-nhan-nghien-cuu-khoa-hoc-duoc-mien-trach-nhiem-dan-su-khi-giay-ra-thiet-hai-cho-nha-nuoc-10300169.html