The DECREE detailing implementation of some articles of the law on Science and technology _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law on Science and technology on June 9, 2000;
According to the recommendation of the Minister of science and technology, the DECREE: chapter I GENERAL PROVISIONS article 1. Scope of this Decree detailing implementation of some articles of the law on Science and technology on Science and technology institutions; individual science and technology; implementation science and technology mission; the application of scientific research results and technological development; a number of measures to ensure the development of science and technology; international cooperation in science and technology; governance of science and technology.
Article 2. Application object 1. This decree applies to organizations, individual Vietnam science and technology activities in the areas of natural sciences, the social sciences and Humanities, science, engineering and technology.
2. This Decree shall apply to foreign individuals, institutions, Vietnam who settled in foreign science and technology activities on the territory of the Socialist Republic of Vietnam. In the case of international treaties to which the Socialist Republic of Vietnam signed or joined other provisions with the provisions of this Decree shall apply to the provisions of international treaties.
Chapter II ORGANIZATION of SCIENCE and technology, SCIENTIFIC ACTIVITY and PERSONAL TECHNOLOGY section 1. The ORGANIZATION of SCIENCE and TECHNOLOGY article 3. Planning the organization system of science and technology 1. The Ministry of science and technology based on the task of socio-economic development, ensuring security, defense and development plan of science and technology of each period, construction planning system development and research organization in the country to the Government decision.
2. research and development organization was established under the provisions of article 10 and article 11 of the law on Science and technology, was chosen the name, but make sure the names match the form of the Organization, functions and activities of the organization. The Ministry of science and technology specific regulations about the name of each type of research and development.
3. organizations and individuals established the Organization of scientific and technological services as defined in article 13 of the law on Science and technology in the form of public service organization or business services science and technology under the enterprise law.
Article 4. Conditions established research and development organization, organization science and technology research and development organization, the Organization of scientific and technological services was established when the following conditions: 1. There aims, directions of activities consistent with the provisions of the law;
2. Charter of organization and operation;
3. There is full, the level of human resources in science and technology, including part-time staff; Headquarters, technical-material base capable of implementing scientific and technological activities in accordance with the Charter of the organization.
The Ministry of science and technology specific regulations the conditions established for each type of research and development, the Organization of scientific and technological services.
Article 5. The authority established, merging, splitting, dissolution of the organisation of research and development 1. The Government established a research and Development Organization of the national level.
2. The Prime Minister decides or authorizes the Minister, Chairman of the provincial people's Committee, the central cities decided to establish research and Development Ministry.
3. The establishment of a research and development organization in the system of the Parliament, the Supreme People's Court, the Supreme People's Procuratorate made by Act of Parliament, the law on organization of people's courts, the law on organization of people's Procuracy.
4. Political Organization, social-political organizations at central decided to set up research and development in accordance with the Charter of the organization.
5. Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee, the central cities decided to establish research organizations and grassroots development.
6. The head of the research and development level, provincial level, research and development of political organizations, socio-political organizations at Central; businesses, universities, hospitals, the State decided to establish research organizations and grassroots development after having the approval of senior management directly.
7. Political Organization, social-political organizations not subject to the provisions of paragraph 4 of this Article, social organization, social-professional organizations, institutions and individuals established the Organization of research and development grant facility under the provisions of this Decree.
8. Who has the authority to establish research and development organizations have the right to decide on the merger, separation, dissolution of the organisation of research and development.
Article 6. Registered activity of research and development, the Organization of scientific and technological services

1. research and development organization, the Organization of scientific and technological services to register works and are only conducted the activities of science and technology after it has been registered. After 12 months from the date of registration, if the organization is not active, expired registration. In the course of operation, if there is a change in the active field to additional registration procedures.
2. The registration activities of the research and development organization, organization science and technology services are defined as follows: a) The research and development of the provisions in clause 1, 2, 3 and 4 of article 5 of this Decree and the organisation of research and development of foreign capital registration at the Ministry of science and technology;
b) research and development not specified in point a of this paragraph with registration at the Department of science and technology, where the headquarters of that organization;
c) service organization of science and technology of the foreign capital registration at the Ministry of science and technology; service organization of science and technology to register at Department of science and technology, where the headquarters of that organization.
Article 7. Registry records the activity of research and development, the Organization of scientific and technological service registration activities of research and development, the Organization of scientific and technological services include: 1. The application of scientific and technological activities;
2. Decides to establish the personal self, except for cases established the Organization of science and technology;
3. The Charter of organization and operation;
4. the curriculum vitae of the directors; conditions of human resources in science and technology, material-technical basis; the Organization's headquarters.
Article 8. Registration grants for research and development, the Organization of scientific and technological service within 15 working days of receipt of a valid application, the competent authority responsible for the evaluation of records, registration level for the Organization of research and development , service organization of science and technology. In case of failure to agree to grant registration, must reply in writing stating the reason. Organizations and individuals please register activities for research and development, the Organization of scientific and technological service is responsible before the law about the content declared in the profile according to the provisions of article 4 and article 7 of this Decree.
Article 9. Autonomy of research and development The research and development of the State have the right to autonomy and self responsible of the activities of his organization as stipulated in Decree No. 11/2002/ND-CP dated 16 January 2002 of the fiscal regime applied to business units have currency and the other provisions of the current law.
Article 10. Link, venture funded 1. Science and technology organization are: a) in cooperation with organizations and individuals in the country and abroad to conduct scientific and technological activities according to the provisions of the law;
b) affiliate, venture, signed the contract of business cooperation; capital contribution with individual organizations within the country and abroad to conduct business-production in accordance with the law;
c) Organization of production-products business is the result of research and development or the science and technology services associated with the functions, duties and his expertise. The case established businesses must comply with the provisions of the law.
2. the scientific and technological organizations received funding from the Organization, individuals, organizations, foreign individuals, international organizations and to conduct scientific and technological activities in the field of science and technology but not be prejudicial to the security, defence, violate the provisions of article 8 of the law on Science and technology and the other provisions of the the law.
Section 2. INDIVIDUAL SCIENCE and TECHNOLOGY article 11. Individuals established the Organization of science and technology 1. Individuals are established scientific and technological organizations as defined in article 4 of this Decree and the operation does not violate the provisions of article 8 of the law on Science and technology.
2. The Ministry of science and technology, in cooperation with relevant agencies to identify the specific areas in which these individuals established the Organization of science and technology, the Prime Minister's decision.
Article 12. Individuals receive funding to scientific and technological activities 1. Individuals are receiving funding from the Organization, individuals, organizations, foreign individuals, international organizations and to conduct scientific and technological activities but did not breach the provisions on security, defense and the provisions of article 8 of the law on Science and technology.
2. Individuals are active in the science and technology organization receive funding through the science and technology organization.
Individuals that are active in an organization of science and technology has the subject or be foreign hired made the task of the science and technology is not in the scope of the Organization's management of science and technology, then sign up to receive funding at the Department of science and technology or through an organization of science and appropriate technology.

Individuals not belonging to the Organization of science and technology would, when held, foreign individuals to accept funding for scientific and technological activities, to register the receipt of funding to the Department of science and technology or through a scientific and technological organizations to receive funding. The use of grants made under an agreement in writing between the parties receive funding and funding parties.
Article 13. The personal opinion of the proposed Science and technology proposals of individual scientific and technological activities specified in clause 5 article 17 of the law on Science and technology was the competent body to receive, study and reply.
Chapter III IMPLEMENTATION OF SCIENTIFIC and TECHNOLOGICAL MISSION article 14. The science and technology task 1. The Mission of science and technology is the science and technology issues need to be addressed, to be made in the form of theses, projects, science and technology program.
2. The subject of science and technology with content primarily to research on a topic in science and technology. The subject can independently or in project, program of science and technology.
3. Science and technology project with content primarily conducting scientific research activities, technological development, technology application; apply, test solutions, methods, models of socio-economic governance. Can projects independently or in science and technology program.
4. Science and technology program consists of a group of topics, science and technology projects, are set according to a definite purpose in order to make the development of science and technology or applications in practice.
5. The Ministry of science and technology in particular the rules governing the operation of the program, topics, science and technology projects.
Article 15. Identify the mission science and technology 1. The Ministry of science and technology organizations to identify and process strategic decisions, the Government plans to develop science and technology; the science and technology priorities; the task of the science and technology of the State of the same options that allocate resources and implement the tasks of science and technology.
2. The Prime Minister decided to implement the science and technology mission served directly for the direction, administration and other urgent requirements.
3. The ministries, ministerial agencies, government agencies, provincial people's Committee, central cities and other agencies of the State pursuant to the direction of science and technology priorities, the science and Technology Mission of the State and based on the needs of socio-economic development of the , local branches, of the base, the business to determine the duties of the Ministry of science and technology, local branches.
4. The organization of science and technology based on the priority directions of scientific and technological development of the State, social needs, functions and activities of science and technology to identify the scientific and technological tasks.
5. The business based on the priority directions of development of social-economic country, production planning, the business of business is to define the tasks of science and technology.
6. Heads, heads of agencies, the organization specified in the paragraph 1 and 3 of this Article: a) established the Council of science and technology under the provisions in article 22 of this Protocol to advise in the identification of scientific and technological tasks and decide on target content, programs, themes, projects of science and technology;
b) decided to organize the task of science and technology according to the method of selection or direct delivery as defined in articles 16 and 17 of this Decree.
Article 16. Scientific and technological tasks are assigned according to the method of selection 1. Scientific and technological tasks are more organized, collective, individuals have the ability to join must be delivered according to the method of selection in order to achieve the highest efficiency.
2. State administration of science and technology authority levels are published in mass media about the science and technology mission scheduled to make in the next financial year, condition, procedure to any organisation or individual registered to participate in a selection over a period of 60 days from the date of publication.
3. The head of the State Agency of science and technology levels determine the outcome of selection organization, individuals performing tasks of science and technology on the basis of the Advisory opinion of the selection board established under the provisions of article 23 of this Decree.
4. The selection of the Organization, individuals performing tasks in science and technology must openly, fairly, and impartially. Results of selection must be notified on the mass media.
Article 17. The Mission of science and technology in the direct delivery of 1. Science and technology missions assigned directly is the task of science and technology in national secrets, particularities of security, defense, some of the tasks of science and technology and the pressing task of the science and technology that only a scientific and technological organisations or individuals are qualified professionals , equipment to make science and technology mission.

2. State administration of science and technology selected the Organization, individuals are qualified to perform the tasks of science and technology. The Organization, individuals are assigned to science and technology to establish the outline and defend before the Council of science and technology established by the governing body.
3. Science and technology organization directly scientific and technological tasks can organizations make the task according to the method of selection or direct delivery to the collective, the individual in the organization. If the Organization made according to the method of selection, the selection board must establish under the provisions in article 23 of this Decree. The case made by the direct delivery method to establish the scientific and technological Council review of outline of mission science and technology.
Article 18. The task of the science and technology development fund science and technology ensure All financial organizations, individuals active in science and technology all have the right to propose the task of science and technology with the Development Fund of science and technology of the State to receive funding or loans according to government rules about scientific development fund and national technology.
Article 19. Mission science and technology does not use State budget State encourages all organizations, individuals, or organizations to join yourself the task of science and technology in all forms.
Article 20. Testing, reviews in the process of implementing the science and technology of the State Agency for science and technology issued by the authority should conduct periodic inspections and reviews the implementation of the science and technology mission has used the State budget on the science content progress, and the use of funds. In case of need can adjust research content to suit the required practices, or termination of the mission.
Article 21. Reviews test results of scientific and technological mission 1. Scientific and technological tasks done by the State budget, the end must be scientific and technological Council, established under the provisions of article 24 of this Decree, reviews experience objectively, exactly. The State Agency for science and technology levels, according to the Authority decided to acknowledge and publicize the results of scientific and technological tasks.
2. scientific and technological tasks are not done by the State budget but results have wide application scope in the country, a local branches or affect national interests, defense, security, the environment, the health and life of the people, they must be the State Agency for science and technology held by the authorized appraisal before application.
Article 22. The Council identified science and technology mission 1. The Council identified science and technology mission led by the head of the Agency, the organization established by the authority to counsel in defining the tasks of science and technology. The Mission of the Council is analysis, reviews, recommendations on objectives, requirements and the expected results of the program, the subject, the project. the comments of the members of the Board and the Board's recommendations must be made in writing.
2. The Board consists of the President, two members are trustees and other members. The members include: a) 1/2 is the representative for the State administration, organization of production-business, other related organizations;
b) 1/2 is the science and technology activities in the field of science and technology related.
Members of the Council must be reputable experts, objectively, have suitable qualifications and deep knowledge in the field of science and technology determine the assigned mission.
Article 23. The selection board held personal made missions, science and technology 1. The selection board held personal made missions, science and technology by the head of the Agency, the organization established by the authority to advise on the selection of the Organization, the individual presiding over the Mission of science and technology.
2. The Board consists of the President, two members are trustees and other members. The members include: a) 1/3 is represented in State administration, organization of production-business use of the results of science and technology, other relevant organizations;
b) 2/3 is the science and technology activities in the field of science and technology related.
Board members are reputable professionals, objectively, have appropriate expertise and deep knowledge of the field of science and technology that the Council was given the recruitment consultant.
3. In case of need the State Agency of science and technology under the jurisdiction indicated 2 experts do not review State.
Article 24. The Council reviews testing results of scientific and technological mission 1. The head of the Agency, held under the authority of the Council established to evaluate test results of scientific and technological missions have used the State budget at the end of the mission.

2. The Council reviews testing results of scientific and technological missions conduct reviews of trials according to the purpose, requirements, content, results, the progress recorded in the contract has been signed and is responsible to the State Agency for science and technology authority in evaluating test results of scientific and technological tasks.
3. The Board is composed of Chairman, two members are trustees and other members. The members include: a) 1/3 represents the State management bodies and the representative organization of production-business, other related organizations;
b) 2/3 is the science and technology activities in the field of science and technology was given the reviews.
Board members are reputable professionals, objectively, have suitable qualifications and deep knowledge in the field of science and technology that the Board reviews.
4. In case of need the State Agency for science and technology the level according to the specified authority 2 expert review is not stated.
Article 25. The principle activities of the Council of science and technology 1. The science and Technology Council, the provisions of articles 22, 23 and 24 of this Decree to work according to democratic principles. The Board members openly discussed on consulting assignments. The members of the Board have the comments received in writing and must bear responsibility for its advisory opinion.
2. The Council for points according to the criteria and scale or rating specified by the Minister of science and technology.
3. Funding for the activities of the Council of science and technology provisions in articles 23 and 24 of this Decree was a private in the estimation of the total cost of the program, the subject, the project. This budget allocated to program administration, the subject, the project manager. Funding for the Council identified science and technology tasks prescribed in article 22 of the decree came from the career of Science funding. Members of the Council of science and technology provisions in articles 22, 23 and 24 of this Decree shall be paid remuneration for the performance of tasks of the Board from funds stipulated in this clause.
4. where necessary, the State Agency for science and technology levels might formed the Council of science and technology to advise on specific issues.
Article 26. Principles, the science and technology 1. Science and technology contracts include: contract scientific research and technological development; contracts of technology transfer; service contract science and technology.
2. Science and technology contract is done on a voluntary basis, the agreement, legal equality.
3. Science and technology contract must be made in writing.
Article 27. The content of science and technology contract 1. Contracts on scientific research and technological development must have the following principal contents: a) the name, address, account of the parties to the contract;
b) scientific mission and Name the technology, research methods, mainly content and results are reached;
c) location, duration, method of performing the contract;
d) regulating the use of research results and share the benefits of using results;
DD) methodology, results;
e) intellectual property rights;
g) implementation costs, the method of payment;
h) liability due to breach of contract and dispute resolution;
I) other agreements.
2. The content of technology transfer contract, contract of service science and technology are made according to the rules of civil law.
Article 28. Rights, obligations of the ordering party 1. The ordering party's science and technology contract have the right to: a) own the results of science and technology, if not agreed otherwise in the contract;
b) transfer of scientific and technological results to others.
2. the ordering Party science and technology contract is obliged to: a) provide the information necessary for the implementation of the contract;
b) full payment costs matter for the parties to get the ordering as agreed in the contract.
Article 29. Rights, obligations of the receiving party order fulfillment of contract 1. The party received the order made science and technology contract have the right to: a) Enjoy the right to scientific research results and technology as agreed in the contract;
b) requires that the ordering party provided information and other conditions as agreed in the contract to perform the contract;
c) Received funding of the party to perform the contract.
2. the party receiving order made science and technology contract is obliged to: a) deliver products as prescribed in the contract;
b) not to transfer the results of science and technology without the agreement of the ordering party.
Article 30. Contract dispute resolution 1. Breach of contract-party science and technology must compensate the damage caused by his fault and penalized the violation in accordance with the contract or prescribed by law.
2. Contractual dispute of science and technology be addressed firstly the principle of reconciliation, the agreement between the parties; the parties do not resolve, the resolve in the courts, if there is no agreement on arbitration.
Chapter IV APPLICATION of the RESULTS of SCIENTIFIC RESEARCH and TECHNOLOGICAL DEVELOPMENT article 31. Use, transfer the results of scientific research and technology

On the basis of the results of reviews of trials of the Scientific Council, the heads of State administration to the level of science and technology decided to test results and the publication, use, transfer of results. The results of scientific and technological research by the State public service investment must be widely publicized to the Organization, the individual application in production and life. Project, and project implementers, project topics are responsible to implement the transfer of research results to production and life according to the rule of law.
Article 32. Encourage initiative, technical improvement, rationalize production 1. The State Agency for science and technology the level must take measures to promote initiatives, technical improvement, rationalize production; developing scientific and technological services; strengthen the common knowledge of science and technology to enhance recreation on Science and technology.
2. Every year the Ministry of science and technology in collaboration with Central Communist Youth Union Ho Chi Minh, Vietnam General Confederation of labor, the Union of scientific-technical Association of Vietnam and the social organization of the profession, Enterprise creative contest organization, initiative, technical improvements , rationalize production and taking the scientific career to budget support for the popular, widely used the results of this competition in production and life.
3. exam organization business initiatives, technical improvements, streamlining production, the funding for this activity to be counted as investment for science and technology activities prescribed in article 40 of the law on Science and technology.
4. the State encourages all organizations and individuals organize themselves or funding for the Organization of the contest creation, initiatives, technical improvement, rationalization of production.
Article 33. Encourage the application of scientific research results and technological development 1. The Organization, the individual application of results of scientific research and technological development to management innovation, technology innovation, enhancing the competitiveness of products enjoying preferential tax credit, as defined in articles 42 and 43 of this Decree.
2. organizations and individuals active in science and technology when the transfer, transferring the results of research and development to production and life, are facilitating the advertising, introduction, results of research and development; participated in exhibitions, fairs.
3. The profit obtained when transfer, transferring the results of research and Development Division for the scientist to create results, for the owner, for the results of scientific and technological organization of scientists and for the broker. The rate of Division was agreed upon in the agreement on Science and technology between the parties. In the case of the technology was created by using the State budget, the author received the maximum 30% of the price paid for technology transfer; author and collective organization successfully applied the results of science and technology is the result of science and technology reward worth up to 30% extra income after tax within a period of 3 years.
4. The broker for the application of the results of science and technology was created by the State budget are entitled to a maximum of 10% of the price paid for technology transfer, the specific level and responsible for payment of this funding by the parties to the agreement.
Article 34. The application of scientific research results and technological development to innovation policy and management mechanisms of social-economic state agency on Science and technology to the level of implementation of the following measures to promote the application of scientific research results and technological development in the construction of models and solutions for chemical industry modernization; innovation and improve the socio-economic governance; construction of advanced cultures, peoples, new human Vietnam: 1. Reviews, recognizing the scientific connotations and practices of science and technology work of the field;
2. support funding, the Organization implemented the pilot model, application replication, dissemination of results of research and development;
3. proper Rewards for organizations and individuals who made the research and application development in life.
Article 35. Application of the results of scientific research and technological development in enterprises 1. Business technology applications are created in the country, is the State Agency of science and technology confirmed in terms of technology to enjoy the preferential credit loans at the Bank.
2. Business technology applications are created in countries where the State is the owner shall be exempt from payment of the transfer of technology for the State, but must pay for the author as specified in paragraph 3 to article 33 of this Decree.
Article 36. Application of the results of scientific research and technological development in agriculture and rural development 1. The Government established and encourage individual organizations formed the basis of the transfer and application of technology; expand the network of organized agriculture, forestry, fisheries, scientific and technological services in order to provide local service to suit the requirements of farmers; strengthen the investment project of science and technology, build a pilot model of the application of science and technology in the rural areas with socio-economic difficulties and social-economic conditions extremely difficult.

2. the people's committees of the levels have a responsibility to create conditions for the organizations, individuals, experts in science and technology in the country and abroad held widely application of achievements in science and technology in local; create conditions for housing and land, vehicles, equipment, facilities, work for the scientific and technological personnel working in local.
The people's Committee of the central cities, funding or subsidies for farmers in part the application of new technologies in production and life.
3. The Ministry of the Interior, in coordination with the Ministry of labor, invalids and Social Affairs, the Ministry of science and technology specific guidelines regime and other regimes with regard to scientific and technological cadres work in the geographical socio-economic constraints and geographical socio-economic conditions extremely difficult.
Article 37. Investment projects, the program of social-economic development 1. The investment project of type A, B, the program of social-economic development be set up categories for research and development to serve for the construction of the science base for the project, program, the investment preparation stage and make investments and solve scientific and technological problems arising in the process of implementation of the program , project.
2. investment projects, programs of socio-economic development must be the State Agency for science and technology evaluation of the basis of science and technology evaluation in the construction phase of the project, the program. Level would manage the program, project, the level of which is responsible for organizing the Council of science and technology to the evaluation.
3. The technology put into application in the stage of implementation of the investment project, the program must be appraised. Based on the scale, the nature of the project, program, the decentralized technological appraisal consistent with the evaluation divisions as for construction projects.
4. The Ministry of science and technology specific guidelines order and procedure of evaluation of the basis of science and technology evaluation of investment projects, the program of social-economic development.
Chapter V MEASURES TO ENSURE the DEVELOPMENT of SCIENCE and TECHNOLOGY Article 38. Human resources training, the fostering of talents in science and technology 1. The Ministry of education and training, in collaboration with the Ministry of science and technology and the Ministry of planning and investment in public construction plan on training human resources in science and technology, the Government decided.
2. The scientific and technological programs of the State in the direction of priority, key must have the category, fostering manpower training talents in science and technology. Results of the training is one of the criteria for evaluation at the end of the mission on Science and technology.
3. Organizations and individuals have sufficient capacity, condition as defined by the State are equally involved in the training of human resources, fostering of talents in many forms including the provision of scholarships to citizens of Vietnam to go study, raise the professional level in the country and abroad. The cost for the training of human resources of science and technology of the enterprise is calculated on cost when determining taxable income.
Article 39. Use of scientific and technological human resources 1. The scientific and technological organization of State responsibility in the building of strong science collective; support in terms of organization, the base material to the provisional scientific collective of individuals scientific and technological activities gathered from many science and technology institutions have different conditions are joined and made the task of the science and technology of the State.
2. Each year the State administration of science and technology, organization science and technology review, awarded for his work on Science and technology; and there is a special mode of working and living conditions for scientists and technology have more talent and dedication in scientific and technological activities.
3. research and development institutions of the State to publicly announce the criteria and selection organization of scientific and technological personnel to ensure to choose the people who actually have the capacity for research. When considering to appoint, employ, rewards are based on the results of scientific and technological activities of the individual.
4. Individuals in science and technology institutions are working in part-time mode at scientific organizations and other technology under labor contracts. The Ministry of science and technology specific provisions on part-time work in the science and technology organization.
Article 40. Scientific position 1. The position of science include: Research Assistant, research fellow, research fellow, senior research fellow.
2. Grounds for review appointed science include: a) talent, training, dedication and time science and technology;
b) Who has a scientific research and technology excellence or high award on Science and technology are priority review to the higher science, does not depend on the position of holding and operating time of science and technology.
3. The Ministry of the Interior, in coordination with the Ministry of science and technology in the standard regulations for each scientific positions, review procedures, appointed as service science.
Article 41. Business investment in development of science and technology

1. The enterprise is calculated the expenses of developing science and technology on reasonable cost when determining taxable income, including expenditures for scientific research and technological development, purchase of materials, information technology, industrial property and costs for initiative activities , technical improvements, streamlining production. The technology investments into fixed assets be distributed except for fade into the cost of production.
2. Business Development Foundation of science and technology to actively invest in the science and technology according to the requirements of enterprise development. The Fund's capital is formed from profit before tax of enterprises and other sources, if any.
3. Enterprises investing in research the issues of science and technology in the priority sectors, the State's key is the State Agency for science and technology the Authority considers grants from the budget for science and technology career or Science Development Fund and technology sponsored review under the provisions of the Fund activity. The Ministry of science and technology specified conditions and procedures, consider donating to this object.
4. In addition to the incentives provided for in paragraph 1, paragraph 2 and paragraph 3 of this Article, the business investment and development of science and technology also enjoy the incentives under the current law regulations.
Article 42. Tax policies for science and technology activities 1. The income from the performance of contracts on scientific research and technological development are not subject to corporate income tax. The determination of taxable income not follow regulations on corporate income tax.
2. Funding the Organization of science and technology received from the signing of the contract to implement the program, topics, projects using the State budget and the project by the Foundation for science and technology development grants are not subject to value added tax.
3. Machinery, equipment, spare parts, supplies and transportation in the country have not produced or produced but do not meet the requirements; technology priorities; documents, books, electronic information science and technology, high-tech equipment imported for use directly in research and development activities are not subject to import tax and value added tax.
4. The product is in trial production period, not corporate income tax and value added tax.
5. enterprises made the investment in technological innovation, improve technology, produce products from new technologies first used in Vietnam to be exempt from enterprise income tax for the income increase due to the number of activities on offer. The specific case shall be as follows: a) domestic enterprises made under the provisions of the law on encouragement of investments in the country;
b) business for foreign capital and foreign parties in business cooperation contracts made under the provisions of the law on foreign investment in Vietnam.
6. Taxes for the consulting activities of science and technology, technology transfer and technology exports are defined as follows: a) Not collect taxes added value with regard to technology transfer activities. Consulting activities in science and technology applicable value added tax rates at the lowest level of taxable bracket;
b) advisory activities in science and technology, technology transfer, technology exports enjoy preferential corporate income tax.
7. other information service activities in science and technology are entitled to the highest incentives of corporate income tax and the lowest tax rates of value added tax.
8. The Ministry of science and technology, in cooperation with the Ministry of finance and the authorities specified for tax incentives for scientific and technological activity is regulated in this; The Ministry of planning and investment to host, in cooperation with the Ministry of science and technology determine the machinery, the devices in the country have not produced or produced but not yet satisfactory, the priority technologies in the country have not produced to make determining the tax incentives provided for in this Article.
43 things. Credit policy for science and technology activities 1. The Organization, individual works of science and technology in the medium and long term loans to conduct scientific and technological activities, enjoy preferential interest rates when the loans in the Fund for science and technology in developing countries, the other Fund.
2. Incentives for credit institutions, personal loans to invest in the science and technology activities are performed according to the regulations of the Fund, where loans.
3. in case of loans at commercial banks to invest in scientific and technological activities, organizations, individuals are considering development assistance fund to support interest rate after the credit guarantee investment or investment by the Fund's Charter.
4. The program, topics, science and technology project serving directly the social-economic programs of the State and development of scientific and technological potential in countries with large capital requirements, are priority review for capital use official development assistance (ODA) according to the method : a) non-refundable grants or concessional loans for the research and development activities;

b) loans for investment projects to build scientific and technological potentials or recovery lending for projects in the application of scientific and technological results.
5. The Ministry of science and technology, in cooperation with the Ministry of planning and investment, Ministry of finance, the State Bank of Vietnam, the ministries, ministerial agencies concerned specified credit incentives for scientific and technological activities specified in this article.
Article 44. Incentives for the construction of infrastructure-engineering 1. The Organization, individuals investing in the construction of infrastructure engineering to science and technology activities, the costs are considered more affordable and unless defined corporate income tax.
2. the scientific and technological organizations to rent the land to build the infrastructure-engineering for science and technology activities enjoy the incentives at the highest level about the land lease and the lowest level of land use tax according to the tax law provisions.
3. The Ministry of science and technology, in cooperation with the Ministry of planning and investment, Ministry of finance and the relevant Ministry issued the regulation on management and operation of national key laboratories, in order to ensure effective operation of the facility.
Article 45. Reviews of scientific and technological activities 1. The Ministry of science and technology in the specified criteria, the method, the sequence and the Organization reviews the scientific and technological activities.
2. the State Agency for science and technology issued by the authority to conduct checks, reviews of scientific and technological activities in the field of management.
Chapter VI INTERNATIONAL COOPERATION of SCIENCE and TECHNOLOGY Article 46. Policies to attract intellectuals was the Vietnam settled abroad, the experts of the world 1. The intelligentsia was the Vietnam settled abroad, the experts of the world are encouraged to participate in scientific and technological activities in Vietnam under different forms.
2. Intellectuals was the Vietnam settled abroad, skilled professionals are foreigners working in Vietnam during the right, obligation and enjoy the following incentives: a) Are entitled to the rights and perform obligations as individual works of science and technology of Vietnam stipulates in article 17 and article 18 of the law on Science and technology;
b) Have the right, under a contract of service in science and technology or the agreement signed with the Organization and individuals, Vietnam;
c) was appointed to hold the Office of science and technology, the provisions of article 36 of the law on Science and technology;
d) Are other incentives as stipulated by law.
3. Knowledge is the Vietnam settled abroad and the foreign experts have great contributions for the development of science and technology of Vietnam, is Vietnam's State Awards, awarded the prize of science and technology of Vietnam.
Article 47. Rights, obligations of organizations and individuals in Vietnam international cooperation in science and technology 1. Organize personal Vietnam, received funding from the Organization, foreign individuals, the International Organization for science and technology in the field of science and technology to ensure these activities are not prejudicial to the defense, security, environment, ethics, customs of the peoples of Vietnam and does not violate the provisions of article 8 of the Law Faculty learning and technology.
2. organizations and individuals, Vietnam science and technology activities are involved in science and technology, science and technology; active participants in research, training, consulting, scientific and technological Conference of international organizations, institutions and individuals; join the collaborative activities undertaken the task of science and technology of Vietnam. The joining of the Organization, the individual is not in violation of the provisions of article 8 of law science and technology.
3. organizations and individuals active Vietnam science and technology made the task of the science and technology of Vietnam abroad; been carried out abroad, the document object model related experiments for research activities in accordance with the law.
4. The organization of science and technology of Vietnam established representative offices, branches in foreign countries to conduct cooperation in science and technology.
Article 48. Science and technology organizations have foreign capital 1. Vietnam who settled in foreign countries, international organizations, institutions, foreign individuals established the Organization of science and technology in Vietnam under the forms of cooperation, links between organizations, individuals with foreign organizations and individuals, Vietnam, 100% foreign capital (scientific and technological organizations have foreign capital).
2. scientific and technological activities of the scientific and technological organizations have foreign capital cannot be prejudicial to the security, defence, environment, ethics, Maple plain, United States of America of the Vietnam peoples and do not violate the provisions of article 8 of law science and technology.
3. The organization of science and technology of foreign capital was established under the enterprise law, law on foreign investment in Vietnam, the law encourages domestic investment and must comply with the provisions on establishment conditions, rights and obligations, procedures, license application, the recommended mode , incentives are provided in the text of the corresponding legal and the law on Science and technology.

4. Research and development of foreign capital was established as non-profit purposes must comply with the provisions on establishment conditions, rights and obligations, the procedure, the application for registration, the Charter organization and operation, are entitled to the incentive regimes and incentives such as regulations for the Organization of science and technology of the Organization personal, Vietnam.
Chapter VII the GOVERNANCE of SCIENCE and TECHNOLOGY Article 49. Duties and powers of the Ministry of science and technology of the Ministry of science and technology in the Government responsible to implement state management for science and technology within the country, there are duties and powers prescribed by the Government.
Article 50. Duties and powers of the ministries, ministerial-level agencies in the management of the science and technology ministries, ministerial agencies implement the governance of science and technology and is responsible for the scientific and technological activities in the field, the field is assigned in charge; responsible for identifying, organizing scientific and technological tasks in the areas of assigned responsibility; ensure management and effective use of the resources of science and technology of the industry; There are organizations dedicated to the management of science and technology to help the Ministers, heads of ministerial agencies implement the governance of science and technology as stipulated by the Government.
Article 51. Duties and powers of the people's Committee in the management of science and technology 1. The people's Committee of the central cities, made the governance of science and technology in local, responsible for science and technology; have the responsibility to identify, organize, perform the tasks of science and technology of the province; the organization applies the results of science and technology on production and local life; ensure management and effective use of the resources of science and technology of the local.
Department of science and technology, responsible to the provincial people's Committee, the central cities made the governance of science and technology in local.
2. the people's Committee of the district, the County, towns and cities in the implementation of the governance of science and technology at the local level by provincial people's Committee, the central cities. Based on the specific conditions of each locality, Chairman of people's Committee decides the form and appropriate method of management of science and technology in the framework of the decentralization of Government on the Organization of the district, County, town, city in the province.
Chapter VIII TERMS of ENFORCEMENT of Article 52. Effective enforcement of this Decree takes effect after 15 days from the date of signing.
The previous provisions contrary to this Decree are repealed.
Article 53. Guidance and responsibility 1. The Secretary of the Ministry of science and technology, planning and investment, finance, education and training, labour, invalids and Social Affairs according to function, duty, their powers are responsible for guiding the implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities are responsible for the implementation of this Decree.