Number: 105 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, June 25, 2012
IT ' S SMART
Modified, Digital Supplements 15 /2011/TT-BTC 09/02/2011 of the Ministry of Finance for the Establishment,
organization, activities, management and use of the scientific and technological development fund of the enterprise.
Corporate Income Tax Law Base 14 /2008/QH12 June 3, 2008, and the execs.
Article 45 of the Digital Transfer Laws 80 /2006/QH11 November 29, 2006, and directions.
The Digital Science Law School. 21 /2000/QH10 June 28, 2000;
The National Enterprise Law Base 60 /2005/QH11 November 29, 2005;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
Revised Guide Finance Ministry, Supplements Digital Information 15 /2011/TT-BTC 09/02/2011 of the Ministry of Finance directed the establishment, organization, operation, management and use of the Scientific Development Fund and the technology of the business as follows:
What? 1. Modified, add 2 Articles 2 Digital News 15 /2011/TT-BTC as follows:
" 2. The authority to create
The need for investment needs and financial capabilities for the scientific and technological activities of the enterprise, the highest authority of the established business, established the mission, the authority, the foundation's organiser. The highest authority level of the business includes:
a) The great shareholder assembly (for the holding company);
b) A member council or company owner (for a limited liability company, the company that is listed);
c) A private business owner (for private enterprise) or general manager, director (for business without a board of directors) of the business ".
What? 2. Modified, add up to 1.2 paragraph 1 Article 5 Digital 15 /2011/TT-BTC as follows:
" 1.2 Support of the scientific and technological development of the business in Vietnam:
a) Trang facilities-engineering for the scientific and technological activities of the enterprise (building laboratory, testing facility, machine-equipped machinery for research and development).
b) Buy machines, equipment to innovate the technology directly used to the production of the product of the business.
Machines, devices to innovate technology must ensure a partial or complete replacement of the technology, which is using the more advanced, more efficient technology, and is validated by the state governing body.
c) Buy the rights to technology, rights to use, patent rights, useful solutions, industrial styles, scientific information and technology, materials, relevant products to serve the scientific and technological activities of the business according to the regulations. of the technology transfer law.
For fixed assets in the case a, b, c point 1.2 paragraph 1 This Article, the business records the corresponding Fund and does not have to extract depreciation of the fixed asset wear.
d) Pay, expert or contract costs with the scientific and technological organization to carry out the scientific and technological activities of the business.
The cost for training of scientific and technological manpower of the business according to the regulation of the law of science and technology.
e) Chi for initiatives to improve engineering, streamline production.
The technical improvement initiatives, the rationalization of production are recognized by the agency, the organization by regulation at the Digital Protocol. 13 /2012/NĐ-CP February 2, 2012 of the Government on the Board of the Initiative Charter and the provisions of the relevant legislation.
The business case uses the funding from the Enterprise Development Foundation and the technology of the business to pay the initiative to follow specific regulatory rules on the initiative of the initiative (under the contract of labor, the collective labor agreement or by the Charter). organization and operation of the highest authority of the business to decide).
f) Cost the activities of collaborative research, deployment of science and technology with organizations, businesses in the country.
-Research cooperation activities, scientific and technological deployties in the field of scientific and technological categories licensed by the authority to enact or allow research, deployment (such as the first prioritiled technology portfolio developed by the United States). deployed, the High-tech product category encouraged development to be issued with the Digital Decision No. 1. 49 /2010/QĐ-TTg July 19, 2010, Prime Minister of the Prime Minister, ...).
-organizations, businesses in the country are organizations, businesses established by law and have the right task functions specialized in the need for collaborative research. "
1. This message has been in effect since August 13, 2012.
2. Regulations at Decision No. 36 /2007/QĐ-BTC In contrast to the Digital Information 15 /2011/TT-BTC We ' re going to do the same digital 15 /2011/TT-BTC Since the announcement, 15 /2011/TT-BTC In effect. Regulations at Decision No. 36 /2007/QĐ-BTC without regulation at the Digital Information 15 /2011/TT-BTC If you don't mind, you continue.
In the course of execution, if the birth is entangled, suggest the organization, the individual reflects in time to the Ministry of Finance to study, resolve ./.