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

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THE GOVERNMENT.
Number: 95 /2014/ND-CP
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 17, 2014

DECREE

Regulation of investment and financial mechanisms for the

Science and technology.

________________

Government Law Base December 25, 2001;

The Science and Technology Law base on June 18, 2013;

At the suggestion of the Minister of Science and Technology,

Government The planning of planning on investment and financial institutions for scientific and technological activities.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This decree specifies the details and guidelines of the implementation of Articles 52, 53, 54, 58 and 63 of the Law of Science and Technology on Investment, Financial mechanisms and some of the necessary content on the state budget bill, which details the scientific and technological activities and processes. state management of science and technology development funds.

What? 2. Subject applies

This decree applies to state agencies, organizations, individuals who operate science and technology and organizations, other related individuals.

What? 3. Explain words

In this decree, the words below are understood as follows:

1. Khoa chi is the financial autonomy for the organization, the individual presiding over the scientific and technological mission in the use of funding that has been approved by the authority, tied to responsibility for the results of the mission to be delivered on target, required.

2. The savings budget is the arbitrate gap between the total cost of the cost of science and technology approved compared to the total total cost of food after the mission of science and technology has completed, which is evaluated at the task management level. Science and technology from the "Reach" level.

3. The final product is the product of the scientific and technological mission with the authority to manage the scientific and technological mission of approval and be prescribed in the contract to carry out scientific and technological tasks.

Chapter II

INVESTMENT FOR SCIENTIFIC AND TECHNOLOGICAL ACTIVITY

Item 1

STATE INVESTMENT

What? 4. State budget content for science and technology

1. Cost of development of science and technology

The genus develops scientific and technological potential, investment and support for the construction of facilities-engineering for scientific and technological institutions that do not distinguish the economic component in the following content:

a) New construction, upgrading, strengthening the research competability of scientific and technological institutions including: Laboratory, experimental workshop, experimental station; analysis center, testing, testing, calibration, and fitness assessment; facilities, and other facilities. design, fabrication, dedicated testing; application facilities and technology transfer, standard-measurement-quality; the intermediation organization of the science and technology market;

b) Building the research and development area for high-tech areas;

c) Building information infrastructure, national databases and statistics on science and technology; and the development of information technology;

d) Other investment activities serve scientific and technological development.

2. The scientific and technological career, including the following:

a) The genus performs scientific and technological tasks, including direct spending on scientific and technological tasks and the genus for the management activities of the competent body for scientific and technological tasks, the organization of the evaluation after the acceptance of the scientific and technological tasks. with scientific and technological missions;

b) Chi regularly and regular tasks according to the function of scientific organization and public technology under the rule of law on the basis of autonomy, self-responsibility of scientific institutions and public technology;

c) The regulatory capital and additional capital for the state funds of the State in the field of science and technology;

d) Training and fostering professional qualifications, a career for the team of management and cadres of research in science and technology in the country and abroad;

) Buy the results of scientific research and technological development; purchasing technology under the rule of law on technology transfer; support for transfer and import of technology;

e) Hiring Professionals, consulting organizations in the country and abroad;

g) Promotion of scientific and technological advances;

h) Support commercialization of scientific research and development of technology, incubation and technological innovation;

i) Proclamation, disseminology of knowledge, communication, information activities and scientific and technological statistics; conference organization, domestic and international scientific seminars;

l) Support for registration and protection of intellectual property rights, standard operating-measurement-quality, publication of scientific research results; reward, scientific and technological awards; and research;

l) Supporting international integration activities in science and technology: Participation in international conferences, international seminars; survey searches for information on science and technology, foreign technology sources; participation in activities, events, forums on the science of science and technology. Education and technology international organizations; age participation in scientific and technological institutions; the international projects of science and technology; the activities of the network of scientific and technological representation networks abroad;

m) Chi for maintenance, maintenance, facilities repair-engineering and equipment serving scientific and technological operations;

n) Other relevant expenses.

What? 5. In terms of plans, planning and allocation of state budgets for science and technology.

1. Proposal for planning and budget projections for science and technology

a) the Ministry of Science and Technology is responsible for the proposed structure of the genus between development and scientific and technological careers; the ratio of the central budget and the local budget;

b) The base in the direction of building the state budget forecast, the Ministry of Science and Technology Guide ministries, peer agencies, Government agencies, Provincial People's Committees, the central city-building city, and the state budget bill. the science and technology of the next five plans;

c) Based on the responsiability of the state budget, practical needs and results using the allocated budget of the previous year adjacent to ministries, peer agencies, Government agencies, Provincial People's Committees, Central City, Ministry of Foreign Affairs, Ministry of Government Science and Technology proposes a plan and budget bill for scientific and technological activity sent to the Ministry of Planning and Investment, the Financial Boer;

d) Based on the guidance of the Ministry of Science and Technology, the Department of Science and Technology is responsible for proposals with the Provincial People ' s Committee, the central city of the centre guiding the planning and budget projections for the local science and technology. I handle it. It's the Central Committee of the People's Committee, the city's central city.

2. Building a state budget bill for science and technology

a) Ministry of Planning and Investment and the Government of the Government envisage the investment expenditure of scientific and technological development under the proposed proposal of the Ministry of Science and Technology. In the event of a change in comparison to the proposed bill of the Ministry of Science and Technology the Ministry of Planning and Investment is responsible for informing the Ministry of Science and Technology;

b) the Ministry of Finance and the Government presented the cost of scientific and technological ventures under the proposed proposal of the Ministry of Science and Technology. In the event of a change in comparison to the proposed bill of the Ministry of Science and Technology the Ministry of Finance is responsible for informing the Ministry of Science and Technology;

c) The provinces, the central city-central city from the budget source for science and technology are delivered annually, setting up funding for investment in development and career of science and technology that is no less than the level of the Middle East.

The Department of Planning and Investment and the Provincial Committee of the Provincial People's Committee, the central city of central to the investment in development of scientific and technological development under the proposal of the Department of Science and Technology. In the event of a change in comparison to the proposal of the Department of Science and Technology the Department of Planning and Investment is responsible for informing the Department of Science and Technology before the Provincial People's Committee, the central city.

The Department of Public Finance and the Provincial Committee of the Provincial People's Committee, the central city of the Central Committee of the Department of Science and Technology, is proposed by the Department of Science and Technology. In the event of a change from the proposal of the Department of Science and Technology, the Finance Department was responsible for informing the Department of Science and Technology before the Provincial People's Committee, the central city.

3. The appropriation of budget costs for science and technology

After the sum of the budget is approved by the National Assembly, the budget for science and technology is allocated as follows:

a) Investment funding development of science and technology, regular spending funding, prevarable funding in the funding of a career of science and technology is allocated under the regulation of the State Budget Law;

b) The funding for the implementation of the scientific tasks and technology is allocated as follows:

The funding of national science and technology missions is transferred to the National Science and Science Development Foundation.

The funding for scientific and technological tasks, the provincial level was transferred to the department's scientific and technological development fund, the peer-to-peer agency, the government agency, the province, the central city. For the ministry, the peer-to-government agency, the government agency, the province, the central-central city or not to establish a scientific and technological development fund, this funding is directly transferred to the Grade I Reserve unit of ministries, peer agencies, and infrastructure. of the Government and the Department of Science and Technology of the provinces, the central city of the central city;

c) After contracting the scientific and technological contracts, the funding of scientific and technological tasks is granted to the deposit account of the unit of scientific and technological mission at the State Treasury.

4. The Prime Minister rules the principle, the criteria for allocation of funding for scientific and technological activity.

What? 6. The special investment mechanism and the implementation method for special scientific and technological tasks are the most important.

1. Scientific and technological mission in particular is the mandate to be regulated at Article 54 Scientific and Technology Law.

2. Special Investment Mechans

a) The state guarantees centring enough funds to carry out special scientific and technological tasks. The funding is mobilized from the state budget source and other legal sources;

b) The cost to carry out special scientific and technological tasks is approved in detail by specific sources in the total cost of each scientific and technological mission.

c) The Minister of Science and Technology is responsible for the Prime Minister's mission on scientific and technological tasks in which there is total investment, the funding structure for the implementation of special scientific and technological tasks. The Prime Minister decides to follow the authority or the Congress to consider the decision to take the investment.

3. The method of execution

a) The special scientific and technological mission is delivered directly to the host organization implemented after being granted the authority to approve. For scientific and technological tasks specifically to implement the urgency, the presiding agency is responsible for deploying timely duty at the request of the authority of the state authority, which is given a budget to be granted funding to implement, while simultaneously building a total business plan. The license fee has jurisdiction in accordance with Article 2 Article 2 This is approved;

b) The organization of the host implementation of scientific and special tasks is open to its own account for the receiving and solving of the funds for the task of science and technology specifically approved;

c) The case to supplement the funding is to host the implementation of the special scientific and technological mission reporting the Ministry of Science and Technology to be competent in accordance with the regulation at Point 2 This is decided;

d) The organization presided over the task of scientific and special special technology or groundbreaking state agency reports authoritated on the implementation of special scientific and technological tasks;

The state agency has the authority responsible for meeting the requirements, proposing to mobilize social resources to carry out the scientific and special technology of the host to carry out the task.

4. Scientific and special technology tasks are considered to be completed after state agencies have the authority on science and technology that confirms the results of the results from the required level of return.

5. The Ministry of Science and Technology is coordinating with ministries, guidelines, inspection organizations, evaluating the implementation of special scientific and technological tasks.

What? 7. The scientific and technological development fund of ministries, peer agencies, government agencies, provinces, central cities in the central part of the country.

1. The scientific and technological development fund of the ministry, the peer-to-peer agency, the government agency, the province, the central direct city was established when there are enough of the following conditions:

a) Human resources, facilities-engineering ensures the operation of the Fund; the career of the career is moderated within the scope of the total career of career;

b) Ensure that the capital structure from the state budget and other sources;

c) Do not increase management costs from the state budget.

2. The Foundation for the Development of Science and the technology of ministries, peer agencies, the government agency is a career unit chaired by the Minister, the Prime Minister of China, and the Government of the Government.

The province's scientific and technological development fund, the central city is a career unit led by the Chairman of the Provincial People's Committee, the city's central city.

3. The Fund is used on the prescribed purpose at Clause 1 Article 60 Science and Technology Law.

4. The Fund is formed from the following sources:

a) Capital is first granted from the state budget devoted to the development of science and technology of the ministry, the peer-to-peer agency, the government agency, the province, the central city of the country;

b) The annual additional capital from the allocation of the state budget for scientific and technological mission, provincial level;

c) The revenues from the fund ' s operating results;

d) The cost of being transferred voluntarily or receiving the mandate from the scientific and technological development fund of the business;

) Receiving the trust from the scientific and technological development funds of ministries, peer agencies, government agencies, provinces, cities of Central China;

e) A voluntary donation, donation, donation, and trustee of the organization, business, personal and other legal sources.

5. The charter of the scientific and technological development funds of ministries, peer agencies, government agencies, provinces, central city cities built under the template charter issued by the Minister of Science and Technology and chaired by the Minister, Prime Minister, Minister of Science and Technology. Peer-to-peer agency, government agency and Chairman of the Provincial People's Committee, the central city of approval.

6. The minister, the head of the peer-to-peer agencies, the Government of the Government, the Chairman of the Provincial People ' s Committee, the central-central city is responsible for reporting the Ministry of Science and Technology on the establishment and operation of the scientific and technological development fund. of its agency, so that the Ministry of Science and Technology aggregate the Prime Minister.

7. The Prime Minister rules out this One Article.

Item 2

BUSINESS INVESTMENT

What? 8. The investment source of the business for science and technology

1. The scientific and technological development fund of the business.

2. Legal capital of the business.

What? 9. Extract the scientific and technological development fund of the business

1. The annual state business has to extract from 3% to 10% of the revenue income tax income to set up the science and technology development fund of the business.

2. State-owned businesses are entitled to extract from the income tax income a reasonable rate, a maximum of 10% to set up the scientific and technological development fund of the business.

3. The Prime Minister issued the regulation of encouraging the business to extract the scientific and technological development fund to invest enhancing technological science potential for the business and for the industry, the sector of business production, which contributes to the efficiency of efficiency and efficiency. It ' s competitive.

What? 10. The contents of the fund ' s scientific and technological development fund

1. Implemonation of scientific and technological missions, ministerial level, provincial level.

2. Performing the scientific and technological tasks of the business.

The business must build the proposed statute, define the mission, organize the implementation and evaluate the collection of scientific and technological tasks of the business and the spending of spending, using the scientific development fund and the technology of the business to send the agency. the tax where the business registers taxes for control. The law enforcement agent is responsible for carrying out the right process.

The construction of the statute must ensure the principle of public, transparency within the business.

3. Support the scientific and technological development of the business

a) Equipment of the physical basis-engineering for the scientific and technological activities of the enterprise: Building development research organizations, analysis centers, testing, testing, testing, calibration, calibration, product testing; information infrastructure, database The business and statistics of scientific and technological activity; the genus for maintenance, maintenance, facilities repair-engineering and equipment that serve scientific and technological operations; others serve scientific and technological development; and other areas of the world and the world. the quality management system of the business;

b) Buy the right to use, ownership: Technical Decisions; technical knowledge of technology transferred in the form of technological methods, technological processes, engineering design, technical solutions, forma, technical specifications, drawings, engineering schemes, etc. The computer program, data information; the solution streamline production, technological innovation; patents of patents, useful solutions, crop varieties, industrial styles; initiatives; materials, research results, relevant products in the country. and foreign to serve for the scientific and technological activity of the business;

c) Buy a machine, the device is accompanied by the prescribed technology transfer subjects at Article 7 The technology transfer law to replace a part or an entire technology already, is using the more advanced technology to enhance productivity, quality, and efficiency. product or improvement of the new product development of the business;

d) Pay, expert or contract costs with the scientific and domestic technology organization in the country and abroad for the implementation of the scientific and technological activities of the business;

) Chi for training of the scientific and technological manpower of the business as defined by the law of science and technology;

e) Chi for the initiative activities under the rule of law on the initiative;

g) Chi for the collaborative activities of science and technology between organizations, individuals and businesses in the country and abroad: Survey activities, partner searches, domestic and foreign technology needs; costs for research cooperation tasks, research and research, and research activities. according to the fields of science and technology encouraged by the state, priority;

h) Chi for evaluation, testing, testing, promotion, new product commercialization, new technology; registration of intellectual property rights.

4. Cost of the development of scientific and technological development in accordance with Regulation 2 Article 11 This Protocol, except for the case for foreign capital investment (FDI) businesses have a foreign parent company.

5. Contribute to the state ' s scientific and technological development fund by regulation at Point 5 Article 11 This Protocol.

6. The management of the fund ' s development of science and technology.

7. The expenditures from the enterprise ' s scientific and technological development fund must have evidence from the regulation of the spending process, using the Fund. In the case of the year, the business has the need to use for scientific and technological activity beyond the existing funds at the Fund, which is selected to be pre-selected by the Foundation of the next year to offset the missing or calculated costs unless determined income. The tax income tax in the tax period.

What? 11. Managing the development of the science and technology of the business

1. Hundreds of years of businesses have to report quotation, use of the Fund, send to the tax agency where businesses register to pay corporate income tax, the Department of Science and Technology and the Department of Finance. The filing deadline at the same time the filing of the corporate income tax decision.

2. The business can navigate the source between the scientific and technological development funds in the following forms:

a) Between the total company with its member businesses and vice versa;

b) Between the parent company with your company and vice versa.

3. The transfer and the transfer rate between the scientific and technological development funds of the total company, the parent company with the scientific and technological development funds of the member enterprises, the subsidiary and the reverse led by the chairman of the board of directors. The chairman of the board of members or general manager, director (representative under the law of the business) decided on the basis of the proportional quotation rate at the provision of the foundation and operation of the Fund, the need for investment for scientific and industrial activity. artist at member and demand businesses, the scientific and technological development plans of the entire system.

4. Businesses with a transfer of the source between the Fund in accordance with the provisions stipulated at paragraph 2 This must report a transfer of the transfer and use the amount of funds transferred with the direct tax authority governing the unit, the Finance Department and the Department of Science They ' re learning and technology in business regionship.

5. The business case has not yet had the need to use or use no more scientific and technological development funds:

a) The state-owned enterprise must submit to the National Science and Science Development Fund or the scientific and technological development fund of the landowners, the province, the city.

The remaining businesses are entitled to contribute to the scientific and technological development funds of the province, the city where businesses register to pay taxes;

b) The case does not contribute to state funds then in the five-year period, since the next five years of succession, if the scientific and technological development fund of the overseas business is not used, or the use is not done or used is not correct. The business of the purpose is that the business must file the tax revenue of the income tax state on the income that has cited the fund without using or using the right purpose and the interest that arise from that business income tax.

6. Businesses have contributed to the scientific and technological development fund at Point 5 This Article when there is a scientific and technological mission to use funding that has the right to require support from the scientific and technological development fund.

The scientific and technological development fund has received the responsibility for facilitalation of the number of funds that have been transferred and priorititiated further support in the fund's ability to respond to the mission of science and technology.

7. Ministry of Science and Technology chaired, in collaboration with the Ministry of Finance guiding Article 10 and Article 11 of this Decree.

Section 3

INVESTMENT OF THE ORGANIZATION, THE INDIVIDUAL

What? 12. Head of funding outside the investment state budget for science and technology.

1. The State encourages organization, individual investment for science and technology in Vietnam under the forms: Direct investment, joint venture, association with scientific and technological institutions, Vietnam ' s business or investment trust. In this case the investment project is entitled to the forms of preferable preferable forms of law.

2. Organizations and individuals who fund science and technology in Vietnam can perform in different forms: Money, artifacts, intellectual property. The sponsor is entitled to provide the purpose of funding and to specify the organization, the individual in Vietnam to receive funding in accordance with the provisions of the existing law.

3. The State encourages the organization, individuals to lobby non-reimbursable grants from organizations, individuals in and out of the country serving scientific and technological activities.

4. The Prime Minister provides for the management and use of funding to operate science and technology.

What? 13. Science and technology development fund of the organization, individual

1. The scientific and technological development fund organized by the organization, the established individual is the organization that operates not for profit purposes for non-reimbursable funding, lending to low interest rates or not taking interest, bail of equity, serving the need for scientific and public development needs. Yeah, The procedure is established and the lending practices of these funds must comply with the provisions of the law.

2. The scientific and technological development fund of organizations, individuals formed from the contributions of organizations, the founder of which is not derived from the state budget; voluntary contributions, donations, donations; other legal sources.

3. The organization's scientific and technological development fund, the individual must register the operation at the Finance Department where the fund's headquarters are simultaneously announcing the establishment of the fund for the Department of Science and Technology on the same level.

4. Scientific and technological development fund organised by the organization, individuals established a priority in the leasing of land construction and the branches of the fund.

Chapter III

FINANCIAL MECHANISMS FOR ACTIVITY

SCIENCE AND TECHNOLOGY

What? 14. The funding management mechanism performs scientific and technological tasks using the state budget of the country.

1. The identification and approval of scientific and technological tasks are carried out regularly, continuously for the year on the basis of the approved state budget of the state budget and other funding balances for the implementation of the scientific and technological mission in the country. five plans and subsequent years corresponding to the time of scientific and technological mission approval.

2. The granting of the funding of scientific and technological tasks using the state budget is conducted through the scientific development fund system and the level II-level technology, level III. The director of funds and the head of the II-level reserve units, level III is responsible for the cost of carrying out the scientific task and technology that has been approved into the deposit account of the presiding agency at the State Treasury under definite progress in the contract. due to the authority of the authority to sign with the organization, the individual presiding over the task.

In the absence of a scientific and technological development fund, the head of state authority has the authority to sign the contract for scientific and technological tasks with the organization, the individual presiding over the mission. The Grade I Reserve unit of ministries, peer agencies, government agencies, Department of Science and Provincial Technology, the central city of the central city is responsible for the delivery of the scientific mission implementation of the mission of science and technology that has been approved into its project account. Unit II, Level III at the State Treasury to carry out the mission.

3. For the national science and technology missions, the Ministry of Science and Technology in coordination with the governing body of testing, oversight and the management of organizations, the individual presiding over the task of science and technology perform the right commitments in the contract. Yeah.

For scientific and technological tasks, the provincial level, the governing body of the organization's inspection, oversight, and the execution of the commitments in the contract.

What? 15. The last product to the product of science and technology uses the state budget.

1. Scientific and technological mission using state budgets is taken to the bottom product when it meets the following criteria:

a) The scientific and technological mission with the final product determined the specific product name, only the principal quality of the product, the unit measured, the quality level or the scientific requirement needed to be achieved, the number or scale of the product generated, the application address. to be selected by the scientific and technological council, directly to determine the response of the stock to the final product; to be accepted by the task force and the presiding authority;

b) The mission of the scientific and technological mission has been calculated, calculating the total cost of the task on the basis of technical economic norms under the current regulation; the case has not yet defined the level of economic economics, the state agency has the authority to approve. It is a scientific and technological mission that performs scientific and technological tasks and is responsible for it.

c) The state authority has the authority to approve the theory and budget bills.

2. The process and the stock of the stock comes to the final product, for scientific and technological tasks that use the state budget of the following steps:

a) The leader of the organization, the individual who chairs the implementation of the scientific mission and the technology committed by writing acceptance of the stock method;

b) The organization, personally assigned to the task of completing the mission to complete the theory and the funding of the funding of the scientific mission and the technology sent to the state agency with jurisdiction;

c) The state agency has the authority to review, approve the theory and envisage the funding of the scientific and technological mission, including the provision of the securities mission to the final product; sign the contract to perform scientific and technological duty with the organization, the individual. to be assigned to the host; the signing of the implementation of scientific missions and national technology, ministerial level, provincial level is implemented in accordance with Article 2 Article 27 of the Law of Science and Technology;

d) The scientific and technological tasks that implement the stock to the final product are funded by the scientific and technological development funds of the respective grade or the state authority with the authority to grant funds to the organization of the presiding organization, in line with the interior. it, the goal, the requirements and the progress of the scientific and technological contract;

The scientific and technological mission to the product to the final product is considered to be completed after the state agency has the authority on science and technology that confirms the results of the results from the required level of return;

e) Contract implementation of the scientific and technological mandate after having the text confirmed the results of the state agency with the authority on science and technology and the certification of the results of the implementation of the scientific and technological mission of the state agency. has the authority on the registration and retention of the results of the implementation of scientific and technological tasks.

3. The case of scientific and technological duty using a state budget that is to be held to the final product being stopped or evaluated without the requirement the state agency has the authority to take charge of the test, determine the cause of the results. Stop making or evaluate unrequested, decision-making decision.

a) The person directly approx the scientific task and the technology lacks responsibility for the failure, wasting resources and state budgets accountable to the law of the losses, the waste to the resources and the state budget. the scientific and technological mission and must be dealt with by the rule of law;

b) Organization, individuals who perform the task of scientific and technological tasks are responsible:

Payment of the state budget of the entire budget of scientific and technological tasks was granted but not used.

In the case of the objective cause it is not reimbursable by the state budget.

In the case of the cause, the total reimbursable sum of 40% of the state budget budget was used.

4. The funding of the funding is made after the scientific and technological mission is completed and the parties conduct the liquorology of science and technology contracts, according to the whole method of decision-making.

For scientific and technological tasks undertaken for many years, the organization, the individual presiding over the scientific and technological mission annually, is responsible for aggregation of the report by the budget date for the number of real and practical costs.

What? 16. Khoa spent part of the scientific and technological tasks using the state budget.

1. Scientific and technological tasks that use the state-owned state budget are part of a highly risky scientific and technological mission, which cannot determine the specific criteria of the final product, which needs to meet the following criteria:

a) There is part of the work that defines the content, objectives, requirements, results, the work of execution; being selected by the board of science and technology, the direct review determines the implementation of the partial securities method; the task holder and the body. the presiding officer;

b) The partial payment of the securities of the scientific mission and technology has been calculated correctly, calculating the total funding of the task on the basis of technical economic norms under the current regulation; the case has not yet defined the level of economic economics, the agency said. State officials have the authority to approve the theory and cost the funding of scientific and decision-making tasks and are responsible;

c) The state authority has the authority to approve the theory and budget bills.

2. Process and equity securities that are partial to scientific and technological tasks that use the state budget include the following steps:

a) The organization, personally assigned to the task of completing the mission to complete the theory and the funding of the funding of the scientific mission and the technology sent to the state agency with jurisdiction;

b) The head of state authority has the authority to review, approve the theory and cost the funding of the scientific and technological mission, which has a clear regulation of the work, the funding of the funds; the signing of the co-implementation of scientific and public tasks. National, ministerial level, provincial level is implemented in accordance with Article 2 Article 27 of the Law of Science and Technology;

c) The scientific and technological development funds of the respective grade or the state agency have the competent authority to grant the implementation of the content, objectives, requirements, and progress of the scientific and technological contract;

d) A scientific and technological task using a state budget was held in part to be completed after the state agency had the authority on science and technology that confirmed the results of the results obtained from the required level of return;

The contract for scientific and technological duty is liquorated after the document confirms the results of the state agency with the authority on science and technology and the certification of registration results on the scientific and technological mission of the state agency. has the authority on the registration and retention of the results of the implementation of scientific and technological tasks.

3. The case of scientific and technological duty using a state budget that is held in part by a halt or an unintended assessment, the state agency has the authority to take responsibility of the test, which determines the cause leading to a halt. It ' s an unintended assessment or a trial decision.

a) The person directly approx the scientific task and the technology lacks responsibility for the failure, wasting resources and state budgets accountable to the law of the losses, the waste to the resources and the state budget. the scientific and technological mission and must be dealt with by the rule of law;

b) Organization, individuals who perform the task of science and technology must be responsible:

Payment of the state budget of the entire budget of scientific and technological tasks was granted but not used.

In the case of the objective cause it is not reimbursable by the state budget.

In the case of the cause, the total reimbursable sum of 30% of the state budget budget was used.

4. The funding of the funding is made after the scientific and technological mission is completed and the parties conduct the liquorology of science and technology contracts, in accordance with the methodology of aggregation of the contents of the stocks and the unincorporated content. What?

For scientific and technological tasks undertaken for many years, the organization, the individual presiding over the scientific and technological mission annually, is responsible for aggregation of the report by the budget date for the number of real and practical costs.

What? 17. Using the funding of scientific and technological tasks from the state budget.

1. The organization, the individual who chairs the scientific and technological mission from the state budget of the state budget to the final product or the partial stock, is actively used by the use of the funds to fulfill the research mission. After:

a) There is the right to change the items, the genus content and decide how much the cost of the cost of the cost is;

b) For savings funding from the portion of the cost of the stockholder, the organization, the individual presiding over the task is used by the internal spending process of the presiding agency.

2. The stock exchange is used on the right purpose, which can be taken from a real, very public, transparent, and transparent, internal-based holding of the task.

3. Organization, individuals who perform scientific and technological tasks from the state budget are held in part to the management and spend part on the portion of the budget that is not in the securities of the existing law.

4. The Ministry of Science and Technology is coordinating with the Ministry of Finance guiding Article 15, Article 16, Article 17 This Protocol and the handling of the assets formed through the implementation of scientific and technological mission implementation from the state budget.

What? 18. Buy the results of scientific research and technological development

1. The acquisition of the results of scientific research and development of the technology is done when responding to the following conditions:

a) The results of scientific research and technological development need to buy valuable economic-social development, security-defense, clear criteria, transparency and quantitative;

b) There is an organization, the individual committed to the application, using the results of scientific research and technological development;

c) The organization, the individual who receives scientific research and technological development acceptance of the process of content appraisal and funding under the current regulatory regulation of the competent state agency, is committed to self-mobiling funds to carry out scientific and scientific tasks. technology.

2. The state agency has the authority to sign with the organization, the individual specifies the conditions on the time of execution, scientific products and technology, the purchasing funding, the form of payment after receiving the results of scientific research and technological development in the country. of the organization, individuals, and at the same time responsible for the establishment of the Council of Science and the technology to evaluate the results.

3. On the basis of the assessment of the results of the Scientific Council and the technology from the rising level, the state agency has the authority responsible for the payment of 100% of the contract value to purchase the results of scientific research and the technological development of the organization, the individual. Where the results of the results of scientific research and technological development are not required or failed to complete the regulatory deadline of the contract, the state authority has the authority to refuse payment and conduct contract liquoration procedures.

4. The head of state authority has the authority to decide to order the results of scientific research and development of technology by state budget sources that must be responsible for the purchase and effectiveness of the results of the results of scientific research and development. Technology is ordered.

What? 19. Khován spent on scientific and technological mission, acquiring the results of scientific research and technological development using the offshore budget of the state budget.

Businesses, organizations and individuals perform scientific and technological tasks and purchase the results of scientific research and technological development using the state budget that is entitled to apply Articles 15, 16, 17, 18.

What? 20. Policy of incentives for science and technology business

The science and technology business enjoyed the following incentives:

1. The state agency has the authority to review, the use of use or the ownership of the scientific and technological results owned by the state.

2. Enjoy the exemption, lowering the corporate income tax as the investment business into the high-tech sector by the rule of law on corporate income tax and relevant legal texts.

3. The reasonable costs are unless the taxable income is subject to scientific research and development of technology, manufacturing operations, business, service, and other activities, as defined by law.

4. Be exempt from the pre-order fee when registering the right to use the land, home ownership.

5. Enjoy the investment credit policies of the Development Bank of Vietnam, the Scientific Development Fund and the technology and other funds by law to implement the investment of manufacturing, business.

6. Priority in the use of the research equipment site for scientific research and technological development at the National Center for Arbitration Laboratories, technology incubation facility, enterprise creation, scientific research facility, and technology. of the state.

7. Be supported by consulting services, training of the facilities that create technology, entrepreneenship created by state agencies.

8. Organisable by the management of industrial zones, manufacturing zones, economic zones, high tech sectors, and the local People's Committee for land rental, infrastructure with the lowest price per regulation.

9. Free, reduced land rent by regulation.

Chapter IV

THE ORGANIZATION.

What? 21.

1. This decree has been in effect since 1 December 2014.

2. Repeal Decision No. 117 /2005/QĐ-TTg May 27, 2005, of the Prime Minister's Office on the Board of Organizational Charter and the activities of the Ministry of Science and technology development of the Ministry, peer agency, government agency, province, Central City.

What? 22.

The Minister of Science and Technology is responsible for the implementation of this decree.

Ministers, the Prime Minister of the Ministry of the Government, the Head of the Government of the Government, Chairman of the People's Committee of the Provinces, the Central City of the Central Committee and the Head of the relevant organizational bodies are responsible for the implementation of this decree.

TM. THE GOVERNMENT.

Prime Minister

(signed)

Dao Dung