CIRCULAR guide about the content and management of scientific and technological development of the business _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of enterprise income tax law No. 14/2008/QH12 June 3, 2008, the law on amendments and supplements to some articles of the law on corporate income Tax No. 32/2013/QH13 on June 19, 2013;
Pursuant to the law on Science and technology, no. 29/2013/QH13 on June 18, 2013;
Pursuant to Decree No. 95/2014/ND-CP on October 17, 2014 of government regulations on investment and financing mechanism for scientific and technological activities;
Pursuant to Decree 218/2013/ND-CP on December 26, 2013 the Government detailing and guiding the implementation of some articles of the law on enterprise income tax;
Pursuant to Decree No. 20/2013/NĐ-CP on April 2 in 2013 of the Government functions, tasks, powers and organizational structure of the Ministry of science and technology;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
The Minister of science and technology and the Minister of Finance issued a circular guide about the content and management of scientific and technological development of the business.
 
Chapter I GENERAL PROVISIONS article 1. Scope and objects 1. Scope: this circular guides about the content and management of scientific and technological development of enterprises (hereinafter referred to as the Fund).
2. the applicable object: enterprises established under the provisions of the law (hereinafter referred to as business), State agencies, organizations and individuals concerned.
Article 2. Explanation of terms In this circular, the terms below are interpreted as follows: 1. "scientific and technological regulation of business" is regulation by the construction business including the content mostly as: defining the mission, organization, implementation and evaluation of the science and technology task due to the business done. Scientific and technological regulation of business is guided in the form of 1 of the appendix attached to this circular.
2. "organizations, domestic and foreign business cooperation research" is the Organization, enterprise was established under the provisions of the law and there are function, mission, research capacity, producing specialized suits needed research collaboration.
3. "domestic and foreign individuals perform collaborative research" is the individual who has the qualifications and abilities of scientific research, or with qualifications and competences in the field of technology, or financial capacity.
Article 3. The Organization form of the Fund 1. The Fund may hold under either of the following forms: a) founded the Organization has no legal personality and affiliated businesses.
b) Not established organizing funds and by officers of the Chief business done the operation.
2. Form of the Organization of the Fund due to the authority of the business decisions.
3. When the enterprises established by a Foundation in two forms prescribed in paragraph 1 of this article, send business decided to establish the Fund for science and technology of the central cities, where enterprises headquartered within 30 days from the date of the decision to establish the Fund.
Businesses send scientific and technological regulation of business regulation, spending, use of funds for tax authorities where the business headquartered along the time of the submission of the report, use the Funds in the first excerpt.
Article 4. Sources of formation of the Fund the Fund is formed from the following sources: 1. The income tax business income in the tax period, specifically: a) From 3% to 10% of taxable income business income in the States to set up the Fund for State enterprises. The rate quote based on the specific needs and possibilities of use of resources for science and technology activities of State enterprises;
b) decide the level of specific excerpts but must not exceed 10% of the calculated income business income tax in the period for enterprises not subject to in art. 1 of this article;
c) tax income business income is determined by the provisions of the corporate income tax laws and the documents guiding the implementation.
2. Transfer from the Fund for science and Technology Development Corporation, the parent company down scientific and Development Fund technology of the subsidiary or business members; Transfer from the Fund for science and technology development of the subsidiaries, business members of the Foundation for science and Technology Development Corporation, the parent company.
The transfer and the transfer rate between the sources of Funds for science and Technology Development Corporation, the parent company to fund science and technology development of the subsidiaries, business members and vice versa by the Chair of the Board, the Chairman of the Board of directors or General Manager , Director (legal representative of the enterprise) decided on the basis of the rate quoted Fund, investment needs for scientific and technological activities in the subsidiaries, members and business needs, the development plan of science and technology of the entire system.
The transfer of Funds to the provisions in this paragraph apply only in respect of the subsidiary or business members whose parent company owns 100% of the capital.
The transfer of Funds to the provisions in this paragraph do not apply to the following cases:-businesses invested abroad transfer to parent companies abroad;

The parent company in Vietnam to transfer subsidiaries abroad.
Article 5. The responsibility and authority of the Organization, the individual fund managers 1. Use the Fund established by enterprises, companies, member companies contribute in accordance with prescribed and effective.
2. construction and the authority of the approved business plan annual financial incomes and expenses of the Fund, the plan for science and technology activities of the business (including science and technology activities of member companies, subsidiaries in case is the Foundation of the Corporation , the parent company) and fund management activities.
3. Management and use of funds to implement the science and technology activities of the business (including science and technology activities of member companies, subsidiaries in case is that of the Corporation, the parent company) under the action plan for science and technology has approved.
4. check, the Organization reviews the implementation of the activities of science and technology in the use of funds of funds.
5. construction and the authority of the enterprise the decision to transfer the source between the funds as specified in clause 2 4 of this circular.
6. building and the highest authority of the business decisions the trustee or trustees of the Fund for scientific and technological development of other businesses to perform the tasks of science and technology in line with scientific and technological activities of the business.
7. construction and the authority of the content business activities in support of science and technology in the development of the business.
8. In cooperation with the State administration in the inspection, check the establishment, organization and management, use of Funds under the provisions of the law.
9. report on implementation of CITES, move and use funds, send the tax agency and the Department of science and technology where the closed business headquarters.
Article 6. The Council of science and technology of business 1. Based on the nature and scale of the science and Technology Mission of the business are regulated in the regulation of science and technology of the enterprise, the Chairman of the Board, the Chairman of the Board of directors or the General Manager, Director (the legal representative of the enterprise) decided to establish the Council of science and technology of the enterprise to evaluation appraising the content and funding of the science and technology mission.
2. members of the Council of science and technology of the enterprise is the people who have experience in business management, finance and expertise related to the field of science and technology that the science and technology mission proposed the resolution.
The composition of the Council of science and technology of the enterprise to evaluation or testing tasks in science and technology must ensure that at least 50% of the number of members is not present in the host agency missions, including at least 2 members are reputable professionals level, appropriate expertise, deep understanding of scientific and technological disciplines assigned counsel, the remaining members are the managers of the business.
In the case of members of the Council of science and technology of incompetent business, businesses can hire experts to participate in reviews.
The number of members of the Council of science and technology are decided according to the scale, the degree of complexity of the science and technology mission, but a minimum of 5 members.
3. Each Board of science and technology of the enterprise can advise one or several tasks in science and technology (in the case of the science and Technology Mission of the same field).
4. The principle of work of the Council of science and technology of business transparency, independent, objective. The comments of the members of the Board and the Board's recommendations must be made in writing. The members of the Board are responsible for the comments of his advice.
5. process of evaluation, evaluation of content, funding and evaluation of the experience of the scientific and technological tasks are specified in the regulation of science and technology of the enterprise.
6. The results of the science and Technology Mission of the Business Council of science and technology of the enterprise organize reviews trials "as prescribed in the regulations of the science and technology of the enterprise.
 
Chapter II CONTENT of the GENUS of the FUND article 7. Perform the tasks of science and technology in the capital of the Fund is used to perform the tasks of science and technology: 1. Perform the tasks of science and technology in the national level, the Ministry of the province.
The Fund made reciprocal funding arrangement according to the progress of science and technology mission to the national level, the Ministry on a contract basis in scientific research and technological development has been signed and captions approved tasks.
2. implementation of scientific and technological mission of the business.
a) The scientific and technological mission of the business is done according to the regulations of the science and technology of the enterprise.

The task of the science and technology underlying the factors affecting national interests, defense, security, the environment, life, human health, prior to the application for production and life are made according to the provisions of circular No. 02/2015/TT-BKHCN March 2015 of the Minister of science and technology of regulating the assessment and evaluation of results Mission science and technology does not use the State budget;
b) funding to carry out the task of science and technology for the content was scientific and technological Council of the business appraisal and as defined in regulation spending, use of Funds;
c) costs for the science and Technology Mission of the business due to the authority of the construction business, decisions issued and responsible before the law;
d) Securities the genus to the end product or securities for each genus the scientific and technological tasks are specified in the regulation of science and technology of the enterprise and is entitled to apply under the provisions of circular No. 27/2015/TTLT/BKHCN-BTC on December 30 the year 2015 of the Ministry of science and technology and the Ministry of Finance regulates securities spend performing tasks Science and technology in the use of the State budget.
Article 8. Support the development of science and technology of business 1. Equipped facilities-techniques for scientific and technological activity of the enterprise: build the research and development organization, Centre for analysis, testing, testing, testing, calibration, product testing; information infrastructure, enterprise databases and statistics on Science and technology; maintenance expenses, maintenance and repair of the infrastructure-engineering and equipment service of scientific and technological activities; others serve the scientific and technological development; the quality management system of the enterprise.
The investment in building the institutions of research and development, Center for analysis, testing, testing, testing, calibration, product testing; information infrastructure, enterprise databases and statistics on Science and technology activities are performed according to the processes and procedures of the investment projects and business authority for approval under the rules.
2. Purchase, ownership rights: the secret technology; technical knowledge about the technology to be transferred in the form of alternative technology, process technology, engineering design, technical solutions, formulas, specifications, drawings, technical diagrams, computer programs, data information; solutions to rationalise production, technological innovation; by patent, utility solutions; plant breeding; industrial designs; the initiative; the materials, research results, relevant products within the country and abroad to serve the scientific and technological activities of the business;
The technology in the category of limited technology transfer is made only after the State Agency has the authority to license the technology transfer.
The purchase of use rights, ownership made based on one of two campuses: a) the presentation of the scientific and technological mission to the Council of science and technology of the enterprise selection, evaluation of content and funding under the science and technology of the enterprise;
b) purchase contract or contract to transfer rights of use, ownership between businesses and individuals, organizations have the right to use, rights of ownership.
3. Purchase machinery, equipment with technology transfer objects under the provisions of the law on technology transfer (except for the technology in the category of limited technology transfer is made only after the State Agency has the authority to license the technology transfer) to replace a portion or all of the technology has , are used by other more advanced technologies to enhance productivity, product quality or improve new product development of the business.
The investment in machinery and equipment purchases are accompanied by technology transfer objects are made according to the processes and procedures of the investment projects and business authority for approval under the rules.
4. pay the wages, hiring professionals or contract with science and technology institutions to implement the science and technology activities of the business.
5. Spending for activities initiative.
a) initiatives by the Agency, the organisation recognised under the provisions of Decree No. 13/2012/NĐ-CP dated August 3, 2012 of the Government issued the Charter initiative and according to the provisions of the relevant laws.
b) in the case of business using funds from the Fund, based on the scientific and technological regulation of business, the labour contract or collective labor agreements, the authority of the business decision to pay levels for initiative activities be recognized according to the regulations.
c) content for active initiative taken under the provisions of article 16 of Decree 13/2012/ND-CP DATED August 3, 2012 of the Government issued the Charter initiative.
6. For reviews, testing, calibration; the cost of the promotion, commercialization of new products, new technology; registration of intellectual property rights.

7. The costs of research projects, research and development of new products, but new products are not sold or projects are not implemented and the Council of science and technology of the enterprise identified because of objective reasons.
Article 9. Training of human resources of science and technology of business 1. Training of human resources of science and technology of the enterprise made under the contents and forms of training, fostering are as follows: a) training qualification in higher education institutions;
b) team training;
c) training experts in the fields of science and technology priorities, key, the field of science and technology;
d) postgraduate studies;
DD) advanced training, professional qualification, knowledge, management skills, science and technology.
2. The training, fostering made through the form of short, long term stay in the country and abroad; internships, work in the scientific and technological organizations in the country and abroad; participate in implementing the tasks of science and technology.
3. Businesses have a responsibility to build human resources training plan of science and technology and financing for the training of human resources in science and technology every year and are authorized by the approved business.
4. content for the training of human resources in science and technology to be specified in regulation spending, use of the Fund.
5. the costs for the training of human resources in science and technology are applied to the current rules of the State about the costs for training. With regard to the content of the genus yet to be assessed by the competent State agencies issued, the level of construction business and issuing costs applies to business to make.
Article 10. Cooperation in science and technology 1. The activities of cooperation in science and technology with organizations, individuals and businesses within the country and abroad: survey activities, partner search, technology needs in the country and abroad; the task of the common research cooperation according to the fields of science and technology was encouraged, priority.
2. Forms of cooperation in science and technology a) depending on the areas of cooperation in science and technology, enterprise cooperation on Science and technology with organizations, individuals and businesses in and outside the country are made according to the forms as follows: – order of scientific research for the research and development organization in the form of research contracts study and development of technology;
-Technology transfer contract technology transfer;
-Training in order to improve their capability of science and technology according to the training contract;
-Hire advice on technology innovation under consultancy;
-Cooperation in scientific and technological research in order to solve the problems of science and technology, or according to the fields of science and technology in the industry cluster, the production chain for products that bring competitive advantage for enterprises;
b) with respect to the forms of cooperation in science and technology outlined in point a of Paragraph 2 of this article, the business is responsible for building the presentation of science and technology mission. The science and technology mission to make a selection process, evaluation of content and funding, evaluation trials in accordance with the regulations of the science and technology of the enterprise.
3. The cooperation on Science and technology was the State encourage, favor the deployment, research activities on Science and technology under the categories in the fields of science and technology was encouraged, priority as high technology Category are investment priority development and high technology product Categories are encouraged to develop by decision the number 66/2014/QD-TTg on November 25, 2014 of the Prime Minister.
Implementation of business activity survey, partner search, needs foreign technology to prioritize according to the provisions of decision No. 1069/QD-TTg dated 4 July 2014 of the Prime Minister approving the search program and technology transfer abroad by 2020 will be the State support as a rule;
The business made the task of the common research cooperation with foreign priority and State support as defined in decision No 538/QD-TTg dated 16 April 2014 of the Prime Minister approving the programme of cooperation bilateral and multilateral studies on Science and technology.
Article 11. Fund management activities 1. Genus content serving fund management activities include: a) the salaries and Spending, social security, unemployment insurance, medical insurance and the contributions as prescribed;
b) Spending allowance for part-time staff;
c) spent on rent Office (if available);
d) Spend shopping, Office supplies, repair the property serves the operation of the Fund;
DD) Genus paid public services serve the activities of the Fund;
e) spent on the activities of the Council of science and technology of the enterprise;
g) cost of hiring experts to the Council of science and technology of the enterprise;
h) forbidden work expenses go to the Foundation's mission;
I) other expenses related to the operation of the Fund.
2. Costs and Fund management activity rate for funds management activities by the authority of the business decisions.
 
Chapter III MANAGEMENT article 12. The financial management of the Fund

1. Authority of the business issued the regulations on the management and use of assets, financing, the costs of the Fund; the approval rate for active fund management, financial planning and medical reports about excerpts, Articles and the use of the Fund.
2. The Fund is used only for investment in science and technology of the enterprise according to the content of the provisions of article 7, article 8, article 9, article 10, article 11 of this circular. Businesses are not used to fund capital investments for other activities not associated with the development of science and technology of the enterprise or duplication for the funding of the science and technology mission was financed by the other funds.
3. During operation, the case of the Corporation, the parent company need to use funds of the subsidiaries, subsidiaries and vice versa, the Corporation, the parent company can decide What to transfer funds to meet the requirements of resources for science and technology activities of the whole system. The decision must specify the year excerpt of source Funds are transferred.
4. Expenditures from the Fund must have the full Bill, according the documents.
5. expenses has been secured from sources of Funds for science and technology development of enterprises is not in accounting costs are deducted in determining taxable income in the tax period.
6. where in any year, enterprises wishing to use for scientific technology activity exceed the balance available in the Fund, then the difference between the real numbers and the number of selected Funds aside or taken from the extract of the Foundation next year to make up on missing or charged to expenses are deducted in determining taxable income currency Enter the business in the tax period.
Article 13. Asset Management Fund formed from 1. As for the fixed assets referred to in paragraph 1, paragraph 2 and paragraph 3 article 8 of this circular, enterprises must establish a fixed asset records to track the management according to the regulations of the Ministry of finance and are not fixed assets depreciation. The other assets, enterprises must track management organization as defined, make sure to use the correct purpose.
2. The fixed assets were invested from capital of the Fund, if the business has made the repair, upgrade, continue to use the source of scientific and technological development fund of the enterprise to pay.
3. where the fixed assets were invested from the Foundation's funds and yet wear, if delivered to the business activity of the business then the remaining value of fixed assets to other income accounting and the remaining value of the fixed assets that are depreciation , calculated in the cost when determining the income subject to corporate income tax.
4. where fixed assets are formed from the results of the Mission's science and technological development of the business in item 2 article 7 of this circular serves to transfer the business activity of the business, then determine the value of fixed assets to other income accounting and the value of the assets that are depreciation , calculated in the cost when determining the income subject to corporate income tax.
5. where the fixed assets referred to in paragraph 1, paragraph 2 and paragraph 3 article 8 was moved to source as defined in Clause 2 4 of this circular, the enterprise must determine the remaining value to adjust the increase, reducing the funding of science and technology when transferring property.
6. The case of liquidated assets in service for scientific and technological activity of the enterprise made under current rules.
Article 14. Fund processing when not in use, business use and not use improperly the purpose 1. The amount of the Fund is determined by the total amount of the settlement, the money was deposited and are full of vouchers but not yet eligible to make the settlement fund according to the content of the provisions of article 7, article 8, article 9, article 10, article 11 of this circular and the money has been moved out of the capital of the Fund regulation in Item 2 article 4 of this circular.
2. extract the Level and use of the Fund is calculated according to the principle amount quoted before the Fund use.
3. within 5 years, since the quote, the total amount used and the amount of money lodged on Science Development Fund and the Technology Development Fund or the national science and technology of the Ministry, the province, the city where the business tax registration not out 70% of the funds set aside even get Things moving (if any), the business must submit the State budget corporate income taxes charged on the amount of remaining Funds and the interest rate arising from corporate income tax.
Corporate income tax tax rate used to calculate the recovery tax is the tax rate applicable to business deductions during the establishment of the Fund.
Interest interest rate for the recovery of tax on the portion of funds not used up is kind of Treasury bond interest rate term of one year (or the interest rate on Treasury bills a year term type) apply at the time of withdrawal and interest period is two years.

4. In time, extract business using improper purpose Fund, the business must submit the State budget tax business income calculated on earnings was quoted up funds that use improper purpose and the interest rate arising from corporate income tax.
Corporate income tax tax rate used to calculate the recovery tax is the tax rate applicable to business deductions during the establishment of the Fund.
Interest rates for amounts recovered on the incorrect use of Funds section the purpose of the charge late tax according to the provisions of the law on tax administration and enforcement guidance documents. Interest period is the period of time from the date the violation occurred to date paid into the State budget.
5. The business do not count except on taxable income business income for the amount of the interest rate arising from corporate income tax payable.
6. In time excerpts, enterprises are liable to be tax incentives (tax incentives, tax exemption, tax breaks), the amount of tax recovered by the Fund are not used, use not out 70% or improper use of purposes is determined on the number of income tax preferences was applied at the time of quoting and interest funds according to regulations.
7. Depending on the type of business, the amount extracted funds when businesses do not use, do not use off 70% within 5 years from the year quoted created or improper use of purposes will be treated as follows: a) for State enterprises-State enterprises quoted the Fund as defined in art. 1 article 4 this circular If Funds are not used, use not out 70% of the Funds set aside even get Things moving (if any), they must submit the unused Funds or part used does not run out of Funds for science and technology in developing countries or the Foundation for science and technology development of the Ministry , the province, the city where the business tax registration.
The amount of money lodged on Science Development Fund and national technology development Fund or the science and technology of the Ministry, the province, the city identified a minimum of 20% of the Funds set aside were not used, use not out 70% of the Funds set aside even get Things moving (if available).
-The total amount used and the amount of money lodged on Science Development Fund and the Technology Development Fund or the national science and technology of the Ministry, the province, the city where the business tax registration not out 70% of the Funds set aside even get Things moving (if any), the business must submit the State budget tax business income calculated on the amount of Funds rest and the interest rate arising from corporate income tax.
-After the funds filed as specified above, the amount of remaining funds extract entrepreneur is made according to the regulations.
* Example 1: X Corporation (State enterprises), in a report quoted and used to fund science and technology development in 1998 has the following data: 2016 X Corporation, quoting science and technology foundation of business 10% of 20 billion. By the year 2021, Corporation X new funds for scientific and technological activity is 10 billion (accounting for 50% of the Funds set aside). Of the Fund business using not out 70% of the Fund is 10 billion (20 billion-10 billion) and must pay a part of the Foundation for science and technology in developing countries or to fund science and technology development of the Ministry, the province, the city where the business tax registration.
+ Suppose X company filed on Science Development Fund and 40% of national technology Funds have not yet used up is 4 billion (40% x 10 billion). Thus, the total amount of Corporation X has used and filed of Science Development Fund and national technology: 14 billion (10 billion + 4 billion) accounted for 70% of the Fund was set up to extract the extracted amount of remaining funds 6 billion (20 billion-15 billion) business enterprise income tax and are used according to regulations.
+ Suppose X company filed about the scientific and technological development of countries 20% of the Fund has not yet used up is 2 billion (20% x 10 billion). Thus, the total amount of Corporation X has used and filed of Science Development Fund and national technology: 12 billion (10 billion + 2 female) constitute 60% of the Funds set aside (