The Decree 95/2014/nd-Cp: Regulations On The Investment And Financing Mechanism For Scientific And Technological Activities

Original Language Title: Nghị định 95/2014/NĐ-CP: Quy định về đầu tư và cơ chế tài chính đối với hoạt động khoa học và công nghệ

Read the untranslated law here: http://vbpl.vn/tw/Pages/vbpq-toanvan.aspx?ItemID=37216&Keyword=

Decree on the investment and financing mechanism for scientific and technological activity _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law of 25 December 2001;
Pursuant to the law on Science and technology on June 18, 2013;
According to the recommendation of the Minister of science and technology, the Government issued a decree on the investment and financing mechanism for scientific and technological activities.
Chapter I GENERAL PROVISIONS article 1. Scope of this Decree, detailing and guiding the implementation of articles 52, 53, 54, 58 and 63 of the law on Science and technology on investment, financial mechanisms and some content needed about State budget estimation, the content for the activity of science and technology and the State administration of the Fund for science and technology development.
Article 2. The object of this Decree apply applicable to State agencies, organizations, individuals active in science and technology and the Organization, other relevant individuals.
Article 3. Explanation of terms In this Decree, the terms below are interpreted as follows: 1. The stock is delivered financial autonomy for the individual, the organization chaired the Mission of science and technology in the use of the funding has been approved by the competent authority, with responsibility for the results of the assignment target , asked.
2. Cost savings is an expense the difference between the total cost of the Mission's science and technology approved compared to the total actual expenditure after the science and technology tasks have completed, be assessed trials "in the management of scientific and technological mission from" Reaching "upwards.
3. The end product was the product of scientific and technological mission is the competent agency to manage science and technology mission approved and specified in the contract to perform the tasks of science and technology.
Chapter II INVESTMENT for SCIENCE and TECHNOLOGY Item 1 of article 4 STATE INVESTMENT. The content of the State budget for science and technology 1. Investment spending for science and technology development Expenditure development potential in science and technology, investment and construction support facilities-techniques for the scientific and technological organizations irrespective of the economic sectors according to the following: a) the new construction, upgrades, increase the capacity of research institutions of science and technology including : Laboratory, experimental workshops, experimental station; the Center for analysis, testing, calibration, inspection and conformity assessment; the basis of design, fabrication, testing, special purpose; the basis of the application and transfer of technology, standard-measurement-quality; the organisation of the market in science and technology;
b) in the construction of research and development for high-technology areas;
c) build information infrastructure, national databases and statistics on Science and technology;
d) other investment activities serve the scientific and technological development.
2. Spend a career in science and technology, including the following: a) the genus performs the tasks of science and technology, including direct spending for the science and technology mission and spend management activities of the competent bodies for science and technology mission , the Organization reviews after the trials for the science and technology mission;
b) Genus often and frequent tasks according to the function of the scientific and technological organizations accredited under the provisions of law on the mechanism of autonomy, the responsibility of the institutions of science and technology;
c) capital and capital-level complement to the National Fund of the State in the field of science and technology;
d) refresher training and advanced qualification, career service for staff management and research personnel in science and technology in the country and abroad;
DD) Buy the results of scientific research and technological development; buy the technology under the provisions of the law on transfer of technology; support transfer and import technology;
e) hiring professionals, consulting organization in the country and abroad;
g) promote the application of scientific and technological progress;
h) support the commercialization of the results of scientific research and technological development, incubation and technological innovation;
I) advocacy, dissemination of knowledge, communication and information activities, statistics on Science and technology; organizing conferences, scientific seminars in the country;
k) support the registration and protection of intellectual property rights, standard operations-measurable-quality, publication of results of scientific research; Awards, awards for science and technology;
l) support the activities of the international integration of science and technology: join the Conference, the International Conference; survey seeking information on Science and technology, technology sourcing abroad; participation in activities, events, Forum on Science and technology; annuity to join international organizations on Science and technology; capital for the international project on Science and technology; secure operation of the network of science and technology of representation abroad;
m) maintenance expenses, maintenance and repair of the infrastructure-engineering and equipment service of scientific and technological activities;
n) other related expenditures.
Article 5. About the planning, estimating, and allocation of State budget for science and technology 1. Proposed planning and budgeting for science and technology a) Ministry of science and technology is responsible for proposed spending structure, between investment and science and technology careers; rate between the central budget and local budgets;
b) based on the instructions to build the State budget estimation, the Ministry of science and technology to lead the Ministry, ministerial-level agencies, government agencies, provincial people's Committee, the central city construction plan and State budget estimates for science and technology of the next plan year;
c) based on the likely response of the State budget, needs and practices the result using the budget was allocated to the adjacent to the previous year's Ministry, ministerial-level agencies, government agencies, provincial people's Committee, the central cities, the Ministry of science and technology in the proposed planning and budgeting for science and technology activities submitted to the Ministry of planning and investment, finance, Bosnia;
d) based on the instructions of the Ministry of science and technology, Department of science and technology is responsible for recommending to the provincial people's Committee, the city of centrally planned building instructions and budgeting for science and technology of the local; handle, the General People's Committee, the central cities.
2. Estimating the State budget for science and technology a) Ministry of planning and investment and Government expenditure estimation process of the development of science and technology under the proposed estimation of the Ministry of science and technology. In case there is a change compared to the proposed estimation of the Ministry of science and technology, the Ministry of planning and investment is responsible for notifying the Ministry of science and technology;
b) Ministry of finance and the Government estimated spend a career in science and technology under the proposed estimation of the Ministry of science and technology. In case there is a change compared to the proposed estimation of the Ministry of science and technology, the Ministry of finance is responsible for notifying the Ministry of science and technology;
c) The province, central cities basing funding from budget resources devoted to science and technology are delivered annually plans arranged funding for investment in development and science and technology career does not lower the level of Central Government Affairs.
The Department of planning and investment and the provincial people's Committee, the central city in the estimation of investment expenditure for science and technology development as proposed by the Department of science and technology. In case of changes compared to the proposal of the Department of science and technology, the Department of planning and investment is responsible for notifying the Department of science and technology before the provincial people's Committee, the central cities.
The Department of finance and the people's committees of provinces and cities under central estimates spending for science and technology careers as proposed by the Department of science and technology. In case of changes compared to the proposal of the Department of science and technology, the Department of finance is responsible to inform the Department of science and technology before the provincial people's Committee, the central cities.
3. Allocation of budget estimation for the science and technology after the total estimate budget was passed by Congress, the budget for science and technology allocated as follows: a) the cost of investment in development of science and technology, funding, funding often genera in funding science and technology career is allocated according to the provisions of the Banking Law State policy;
b) funding for the implementation of the science and technology task was allocated as follows: funding to perform the tasks of science and national technology was added to the Development Fund of science and technology in the country.
Funding to implement the tasks of the science and Technology Ministry of the province was transferred to the Development Fund of the Ministry of science and technology, ministerial-level agencies, government agencies, provinces and cities under central. For Ministry, ministerial-level agencies, government agencies, provinces and cities under central or non Foundation for science and technology development, the funds are transferred directly into the unit-level estimation I of ministries, ministerial agencies, government agencies and the Department of science and technology of the , central cities;
c) after signing a science and technology funding, scientific missions and technology levels are granted on account of the unit chaired the Mission of science and technology in the State Treasury.
4. Prime principle of prescriptions, the criteria for allocation of funds for scientific and technological activities.
Article 6. Special investment mechanism and implementation modalities for the science and Technology Mission in particular 1. The Mission of science and technology, especially the tasks specified in article 54 of law science and technology.
2. special investment mechanism

a) secured State funding focus enough to perform the tasks of science and technology in particular. Funding was mobilized from the State budget and other sources of legitimacy;
b) funding to carry out the tasks of science and technology special approved detailing each specific source in the total cost of implementing each of the Mission's science and technology in particular;
c) Minister of science and technology is responsible for the Prime Minister on Science and Technology Mission in particular in which the total investment, the cost to perform the task of science and technology in particular. The Prime Minister decides according to the jurisdiction or the Congress to review the decision of investment undertakings.
3. The method of performing a) science and technology missions especially was given directly to the organization performs after being approved by the authority. For the tasks of science and technology in particular must make urgent, the Agency chaired the timely deployment of responsible mission at the request of the competent State agencies, advance funds to implement, while estimating the total cost of the authority as specified in point c of Paragraph 2 of this Article;
b) Organization of scientific missions and special technologies are used for own account to receive and disburse the funds serve the Mission of science and technology in particular has been approved;
c) case need additional funding, the organization performs the tasks of science and technology special reports the Ministry of science and technology of the authority as specified in point c of Paragraph 2 of this decision;
d) Organization of scientific missions and special technology to periodically or irregularly report the competent State agencies on the implementation of the tasks of science and technology in particular;
DD) the competent State authorities have a responsibility to respond promptly to requests, suggestions to mobilize social resources to perform the tasks of science and Tecnology of the organization chaired the task.
4. Science and technology missions especially is considered complete after the competent State Agency of science and technology have written confirmation from test results satisfactory levels back up.
5. The Ministry of science and technology, coordinated with the ministries concerned, the test organization guide, reviews the implementation of the tasks of science and technology in particular.
Article 7. The Foundation for science and technology development of ministries, ministerial agencies, government agencies, provinces and cities under central 1. The Foundation for science and technology development of ministries, ministerial agencies, government agencies, provinces and cities under central Government is established when there is enough of the following conditions: a) manpower, material-technical base ensures the operation of the Fund; Payroll career moderated within the scope of existing career staffing;
b) ensures the structure of resources from the State budget and other sources;
c) does not increase management costs from the State budget.
2. The Fund for science and technology development of ministries, ministerial agencies, government agencies are business units by the Minister, the Ministerial agency heads, the Government established bodies.
The Foundation for science and technology development in central cities, is business units by the provincial people's Committee Chairman, a city centrally established.
3. The Fund is used on purpose as specified in paragraph 1 Article 60 of law science and technology.
4. The Fund is formed from the following sources: a) first capital from the State budget for the development of the science and Technology Ministry, ministerial-level agencies, government agencies, provinces and cities under central;
b) additional Capital annually from the State budget allocation for science and Technology Ministry of the province;
c) The revenues from the Fund's activity results;
d) funds be moved voluntarily or receive authorization from the Foundation for science and technology development of enterprises;
DD) Received from the Trust Fund for science and technology development of ministries, ministerial agencies, government agencies, provinces and cities under central;
e) voluntary contribution, donation, donate and receive a mandate of the Organization, business, personal and other legal sources.
5. The Charter of the Fund for science and technology development of ministries, ministerial agencies, government agencies, provinces and cities under central are built according to the model regulations by the Minister of science and technology issued by the Minister, and the heads of ministerial agencies, government agencies and the provincial people's Committee Chairman , the city approved centrally.
6. Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee, central cities have the responsibility to report the Ministry of science and technology on the establishment and operation of the Fund for science and technology development agency, to the Ministry of science and technology-synthesis of reports from the Prime Minister.
7. Prime specific provisions paragraph 1 of this Article.
Section 2 of article 8 BUSINESS INVESTMENT. Business investment for science and technology 1. The Foundation for science and technology development of the business.
2. The legal capital of the business.
Article 9. Extract Development Foundation for science and technology of business 1. Annual State business are taken from 3% to 10% of the calculated income business income tax to fund science and technology development of the business.
2. non-State businesses are right to tax income from business income a reasonable rate, a maximum of 10% of the funds to develop science and technology of the enterprise.
3. The Prime Minister promulgated regulations encouraging businesses cite growing Foundation of science and technology to strengthen the investment potential in science and technology for business and industry, business sector, improve efficiency and competitiveness.
Article 10. The content of Science Development Fund spending and the technology of business 1. Perform the tasks of science and technology in the national level, the Ministry of the province.
2. Implementation of the science and Technology Mission of the business enterprise to build the proposed regulation, define tasks, implementation and evaluation of the science and Technology Mission of the business regulation and spending, use of funds for science and technology development of business send tax authorities where the business tax registration for control. Legal representative of the enterprise is responsible for the proper implementation of the regulation.
The building regulation to ensure the principles of publicity, transparency, internal business.
3. Support the development of science and technology of the enterprise a) equipped with the facilities for technical-scientific and technological activity of the enterprise: build the research and development organization, Centre for analysis, testing, testing, testing, calibration, product testing; information infrastructure, enterprise databases and statistics on Science and technology; maintenance expenses, maintenance and repair of the infrastructure-engineering and equipment service of scientific and technological activities; others serve the scientific and technological development; the quality management system of the enterprise;
b) Buy the rights of use, ownership: the secret technology; technical knowledge about the technology to be transferred in the form of alternative technology, process technology, engineering design, technical solutions, formulas, specifications, drawings, technical diagrams, computer programs, data information; solutions to rationalise production, technological innovation; by patent, utility solutions, plant varieties, industrial designs; the initiative; the materials, research results, relevant products within the country and abroad to serve the scientific and technological activities of the business;
c) purchase of machinery, equipment includes the technology transfer object as defined in article 7 of law technology transfer to replace part or all of the technology has been used by other more advanced technologies to enhance productivity, product quality or improve new product development of the business;
d) payroll, hiring professionals or contract with science and technology institutions in the country and abroad to perform scientific and technological activity of the enterprise;
DD) spent on training human resources for science and technology of the enterprise according to the provisions of the law on Science and technology;
e) spent on the initiative activities under the provisions of the law on the initiative;
g) spent on cooperation in science and technology between institutions, individuals and businesses within the country and abroad: survey activities, partner search, technology needs in the country and abroad; the cost of the common research cooperation mission according to the fields of science and technology was the State encourage, favor;
h) for evaluation, testing, calibration, promote, commercialize new products, new technology; registration of intellectual property rights.
4. The genus article moved to fund the development of science and technology as stipulated in paragraph 2 article 11 of this Decree, except for businesses that have foreign investment (FDI) has the parent company abroad.
5. The genus filed of Science Development Fund and technology of the State as defined in point a of Paragraph 5 article 11 of this Decree.
6. the Fund Manager Chi scientific and technological development of the business.
7. expenses from the Fund of development of science and technology of the enterprise must have a certificate from the provisions of regulation spending, use of the Fund. The case of the year, businesses have the need to use science and technology to exceed the amount available in the Fund are selected excerpts before the Foundation of the next year to make up on missing or charged to costs unless defined computes income business income tax in the tax period.
Article 11. Management of scientific and technological development of enterprises

1. Enterprise annual reporting, the use of the Fund, sent to the tax authority where the registered business enterprise income tax, Department of science and technology and the Department of finance. The time limit for filing at the same time filing reports business income tax.
2. enterprises can switch between sources of funds for science and technology development under the following forms: a) Between the Corporation with the corporate members and vice versa;
b) Between the parent company with subsidiaries and vice versa.
3. The transfer and the transfer rate between the sources of funds for science and Technology Development Corporation, the parent company to fund science and technology development of member businesses, subsidiaries and vice versa by the Chair of the Board, the Chairman of the Board of directors or General Manager , Director (legal representative of the enterprise) decided on the basis of the rate quoted the Fund as stipulated in the Charter the Organization and operation of the Fund, the investment needs for science and technology in enterprises and member needs, the development plan of science and technology of the entire system.
4. The enterprise has the source switch between funds in the forms specified in item 2 of this report the situation to get things moving and using the money to fund be transferred to the tax authorities directly managed unit, Department of finance and Department of science and technology where business registration.
5. the business case have not had the need to use or not use most of the Science Development Fund and technology: a) State enterprises must submit on Science Development Fund and the technology development fund or the national science and technology of the Ministry, province, and city.
The remaining business is entitled to contribute to the Fund for science and technology development of the province, the city where the business tax registration;
b) case does not contribute to the funds of the State within five years, since the year next year CITES, if Science Development Fund and the technology of business outside the State are not used, or use of improper use or purpose of the businesses must submit State budget business calculate income tax on earnings was quoted up funds that do not use or improper use of the purpose and the interest rate arising from corporate income tax.
6. The business has contributed to the Fund for science and technology development in art. 5 this when there's science and technology mission should use funds have the right to ask for support from the Fund for science and technology development.
The Foundation for science and technology development where got things moving responsibility supported by transfer of priority support and more in the Fund's ability to meet according to the estimation of the science and technology mission.
7. The Ministry of science and technology, in cooperation with the Ministry of finance detailed guide article 10 and article 11 of this Decree.
Section 3 of the INVESTMENT organization, INDIVIDUAL article 12. Mobilization of resources outside the State budget investment for science and technology 1. The State encourages organizations and individuals to invest in science and technology in Vietnam under the form: direct investment, joint ventures, associated with the institutions of science and technology, Vietnam's business or investment trusts. In this case the projects enjoying preferential forms according to the legal provisions.
2. organizations and individuals funding for science and technology in Vietnam can perform under different forms: with money, material, intellectual property. Donors are right to ask for funding purposes and specify individual organization in Vietnam receive funding consistent with the provisions of the current law.
3. the State encourages the organisation of individual mobility, the non-refundable grants from organizations and individuals in and outside the country to serve the scientific and technological activities.
4. Prime the provisions on the management and use of funding for science and technology.
Article 13. The Foundation for science and technology development of individual organizations 1. The Foundation for science and technology development by individual organizations established is held not for the sake of profits to non-refundable grants, low-interest loans or not taking the interest rate, loan guarantees, serve the needs of development of science and technology. The procedure of establishing and operating loans, loan guarantees by the funds must comply with the provisions of the law.
2. The Fund for science and technology development of the Organization, the individual is formed from which contributions of the founding organization of the individual, not derived from the State budget; the Voluntary Fund, donate, donate; other legal sources.
3. The Fund for science and technology development of the Organization, individuals must register at the Department of finance, where the headquarters of the Fund simultaneously announced the creation of the Foundation for science and technology of the same level.
4. The Fund for science and technology development by individual organizations established to be priority in the land lease to build the headquarters and branches of the Fund.
Chapter III FINANCIAL MECHANISMS for SCIENCE and TECHNOLOGY ACTIVITIES article 14. Cost of management tasks in science and technology using the State budget 1. Identifying and approving the scientific and technological tasks are performed regularly, continuously during the year on the basis of estimate approved State budget sources and the balance to other funding sources for the implementation of scientific and technological tasks in the plan year and the following years correspond to the duration of the scientific and technological tasks are approved.
2. The provision of funds for science missions and technology using the State budget is conducted through the system development foundation for science and technology the level or the estimation units level II, level III. Director of the Fund and the heads of the estimation units level II, level III is responsible for funding the task of science and technology has approved on account of the Agency chaired at the State Treasury according to the schedule specified in the contract signed by the competent authority with the Organization , personally chaired the task.
Case the Fund for science and technology development, the heads of competent State agencies are responsible for contracting tasks in science and technology with the Organization, the individual presiding over the mission. Estimation units level I of the ministries, ministerial agencies, government agencies, the Department of science and technology, central cities are responsible for delivery of the estimation performed the tasks of science and technology has approved into account estimation of level II estimation units , level III in the State Treasury to carry out the task.
3. With regard to the scientific and technological mission to the national level, the Ministry of science and technology in cooperation with the governing body check, supervise and urge the Organization, individuals chaired the task of science and technology made the right commitment in the contract.
For the science and technology task order, provincial governing body inspecting, monitoring, urging the implementation of true commitment in the contract.
Article 15. Genus stock to the end product for the science and technology task using the State budget 1. The science and technology task using the State budget made the final product to the genus securities when the time to meet the following criteria: a) the Mission of science and technology has the final product have identified a specific product name, clear quality criteria of products , unit of measure, quality level or scientific requirements needed to achieve, the number or scale of products created, address application; the Council of science and technology selection, reviews delivered directly to equity method genus to the final product; was the Chairman of the task and the Agency chaired accept;
b) estimation of scientific and technological missions were true, enough of the expense of performing tasks on the basis of the technical-economic norms according to the current regulations; case technical-economic norms, the State Agency has the authority to approve the expenditure estimates presentation and made the task of the science and technology decision-making and responsible;
c) Be competent State agencies approved presentation and estimation of funding.
2. Processes and procedures of the stocks to final product, spending for the science and technology task using the State budget consists of the following steps: a) the heads of the Organization, the individual presiding over the Mission of science and technology has pledged in writing to accept the equity method the genus;
b) holds, personally delivered chaired the task complete presentation and estimation of funding of scientific and technological mission sent to competent State agencies;
c) competent State agencies review, presentation and approval of estimate funding of scientific and technological tasks, including the task of regulating securities genus to the final product; Contracting tasks in science and technology with the Organization, individuals are assigned presided; the contract to perform the tasks of science and technology in the national level, the Ministry is done according to the provisions in clause 2 article 27 law of science and technology;
d) The science and technology mission made the stock the last product to be spending the funds for science and technology development of the corresponding level or the State Agency has the authority to grant funding to follow the requirements of the Organization, in accordance with the content, objectives, requirements and the progress of science and technology contract;
DD) science and technology mission was the final product to the genus securities are considered complete after the competent State Agency of science and technology have written confirmation from test results satisfactory level;
e) contract to perform scientific and technological missions are liquidated after the confirmation in writing the results of competent State Agency on Science and technology and the certificate of registration of the results of scientific and technological mission of the State competent agency about registration and store the results of the science and technology mission.

3. where scientific and technological tasks using the State budget was spent on stock to the end product has stopped perform or unsatisfactory rating then the competent State agencies responsible for check, determine the cause of the stop to perform or unsatisfactory rating , the decision process.
a) Who directly approve scientific and technological missions lack of responsibility causing losses, wasting resources and State budget must be responsible before the law about the loss, waste for resource and budget implementation tasks of science and technology and have to be dealt with in accordance with the law;
b) holds, personally chaired the task of science and technology have the responsibility to: pay to reimburse the entire State budget funding of scientific and technological missions has been granted but not yet used.
Cases due to objective reasons shall not reimburse the expense of the State budget was used.
The case of the subjective causes of the refund of 40% of the minimum level of funding the State budget was used.
4. The settlement of funds is done after the science and technology task was complete and the parties proceed to liquidate the science and technology contracts, according to the method of the entire settlement.
For the science and technology task done in many years, the Organization, the individual presiding over the Mission of science and technology is responsible for the annual synthesis report according to an annual budget for the number of real and actual funding. Article 16. Genus stock parts for science and technology tasks using State budget 1. The science and technology task using the State budget was spent on each stock is part of the scientific and technological tasks are high risk, could not identify the specific criteria of the final product, it should meet the following criteria: a) Have each section of work verified the content , objectives, requirements, results, cost of implementation; the Council of science and technology selection, reviews delivered directly determine the follow method of partially spent on stock; was the Chairman of the task and the Agency chaired accept;
b) the estimation of share of work is part of the Mission of science and technology have been calculated correctly, the computer enough total funding to carry out the task on the basis of the technical-economic norms according to the current regulations; case technical-economic norms, the State Agency has the authority to approve the expenditure estimates presentation and made the task of the science and technology decision-making and responsible;
c) Be competent State agencies approved presentation and estimation of funding.
2. Processes and procedures of securities for each genus, the task of the science and technology used the State budget consists of the following steps: a) the Organization, individuals are assigned chaired the task complete presentation and estimation of funding of scientific and technological mission sent to competent State agencies;
b) heads of State had the authority to review, approve the presentation and estimation of funding of scientific and technological tasks, including regulated part of the work, the expenditure was spent on stock; the contract to perform the tasks of science and technology in the national level, the Ministry is done according to the provisions in clause 2 article 27 law of science and technology;
c) funds science and technology development of the corresponding level or the State Agency has the authority to grant funding to follow the contents, objectives, requirements and the progress of science and technology contract;
d) scientific and technological tasks using the State budget was spent on stock parts are considered complete after the competent State Agency of science and technology have written confirmation from test results satisfactory level;
DD) contract to perform scientific and technological missions are liquidated after the confirmation in writing the results of competent State Agency on Science and technology and the certificate of registration of the results of scientific and technological mission of the State competent agency about registration and store the results of the science and technology mission.
3. where scientific and technological tasks using the State budget was spent on stock parts stopped performing or unsatisfactory rating then the competent State agencies responsible for check, determine the cause of the stop to perform or unsatisfactory rating , the decision process.
a) Who directly approve scientific and technological missions lack of responsibility causing losses, wasting resources and State budget must be responsible before the law about the loss, waste for resource and budget implementation tasks of science and technology and have to be dealt with in accordance with the law;
b) holds, personally chaired the task of science and technology must have the responsibility to: pay to reimburse the entire State budget funding of scientific and technological missions has been granted but not yet used.
Cases due to objective reasons shall not reimburse the expense of the State budget was used.
The case of the subjective causes of the 30% minimum repayment levels of funding the State budget was used.
4. The settlement of funds is done after the science and technology task was complete and the parties proceed to liquidate the science and technology contracts, according to the method of settlement of stock content and content are not securities. With regard to the science and technology mission accomplished for many years individual organizations, chaired the task of science and technology is responsible for the annual synthesis report according to an annual budget for the number of real and actual funding. Article 17. Use of funds the task of science and technology from State budget 1. The Organization, the individual presiding over the Mission of science and technology from the State budget to be spent to the last product on the stock or securities spend each section, are actively using funding allocated stock in a reasonable manner to complete research tasks such as the following: a) has the right to change the category spending the content and decide on costs in the total funding levels be securities genus;
b) for cost savings from the expenditure portion was stock, personal organizer, chairing the task is used according to the regulations of the Agency's internal spending.
2. securities funds are used properly, there is evidence from under actual, ensure the transparency in the internal organization performing the task.
3. organizations and individuals, chaired the task of science and technology from the State budget was spent on stock parts management and spending for the funding are not securities according to the provisions of the current law.
4. The Ministry of science and technology hosted in collaboration with the Ministry of finance detailed guide article 15, article 16, article 17 of this Decree and the disposal of assets are formed through the implementation of scientific and technological tasks from the State budget.
Article 18. Buy the results of scientific research and technological development 1. The purchase of the results of scientific research and technological development is made when the following conditions are met: a) the results of scientific research and technology development need to purchase worth serving for socio-economic development, ensure the security-defence, determine clear criteria , transparent and quantified;
b) organized, committed individual applications, use the results of scientific research and technological development;
c) Organization, individuals get made in scientific research and technological development assessment process acceptable content and funding under the current rules of the State bodies are competent, committed themselves to mobilize funding to perform the tasks of science and technology.
2. State bodies have the authority to sign contracts with individual organizations specify conditions on execution time, products of science and technology, the cost of the purchase, a form of payment after receiving the results of scientific research and technological development of the Organization, the individual at the same time is responsible for the establishment of the Council of science and technology to assess the results.
3. on the basis of the report reviews the results of the Council of science and technology from reaching the levels back up, the competent State agencies are responsible for paying 100% of the contract value to order the results of scientific research and technological development of individual organizations. The case of the results of scientific research and technological development not satisfactory or incomplete time specified by the contract, the competent State bodies have the right to refuse payment and liquidation procedure.
4. The Heads of State bodies have the authority to order the results of scientific research and technology development by State budget resources is responsible for the purchase and the efficiency of the use of results of scientific research and technological development.
Article 19. Stock spent for scientific and technological tasks, buy the results of scientific research and technological development using funds outside the State budget businesses, organizations and individuals performing tasks of science and technology and buy the results of scientific research and technological development funding beyond the use of the State budget is the right to apply article 15 16, 17, 18, of this Decree.
Article 20. Preferential policy for enterprise of science and technology science and technology enterprises enjoy the following incentives: 1. State bodies have the authority to consider, over the use or ownership of the results of science and technology of the State-owned.
2. Enjoy the long mode, reducing the corporate income tax as business investments in high-tech zones in accordance with the law on corporate income tax and other relevant laws.
3. The reasonable costs to be deducted when calculating the taxable income for the activity of scientific research and technology development, production, sales, services and other activities carried out under the provisions of the law.
4. stamp fees exemption when the registration of land use rights, ownership of the House.

5. Enjoy the preferential policy of investment credit of the Vietnam Development Bank, the Fund for science and technology development and other funds under the provisions of the law to implement investment projects in manufacturing, business.
6. Priority in the use of research equipment serves for the scientific research and technological development in the national key Labs, incubator facility, business incubator, the base of scientific research and technology of the State.
7. Supported the counselling services, training of grassroots incubator, incubator business by State agencies.
8. Are management of industrial zones, export processing zones, economic zones, high-tech zones and the local people's Committee priorities for land rental, with infrastructure at the lowest price.
9. exemption, reduction of land lease under the regulations.
Chapter IV IMPLEMENTATION article 21. Effect 1. This Decree is effective from December 1, 2014.
2. Annuls decision No 117/2005/QD-TTg dated May 27, 2005 by the Prime Minister on promulgation of the Charter form the Organization and operation of the Development Fund of the Ministry of science and technology, ministerial-level agencies, government agencies, provinces and cities under central.
Article 22. Responsibility Minister of science and technology is responsible for organizing, guiding the implementation of this Decree.
The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, and heads of the relevant organizations agencies responsible for the implementation of this Decree.