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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
80/2007/ND-CP
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Hanoi
, May 19, 2007
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DECREE
ON SCIENCE AND TECHNOLOGY ENTERPRISES
THE GOVERNMENT
Pursuant to the December 25, 2001
Law on Organization of the Government;
Pursuant to the June 9, 2000 Law on Science and Technology;
Pursuant to the November 29, 2005 Law on Enterprises;
At the proposal of the Minister of Science and Technology,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.-
Governing scope and subjects of application
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This Decree provides for the
establishment of science and technology enterprises and the State's support and
preferential policies towards science and technology enterprises.
2. Subjects of application
This Decree applies to
Vietnamese and foreign organizations and individuals that have the lawful right
to own or use scientific research and technological development results and
wish to establish science and technology enterprises.
Of the above subjects, public
scientific research and technological development organizations and scientific
and technological service organizations which are reorganized into science and
technology enterprises are collectively referred to as public science and
technology organizations.
Article 2.-
Science and technology enterprises
Science and technology
enterprises specified in this Decree are enterprises established by subjects
defined in Clause 2, Article 1 of this Decree and managed and operating under
the Enterprise Law and the Science and Technology Law.
Major activities of science and
technology enterprises are to produce and deal in products and goods turned out
from scientific research and technological development results and from the
performance of scientific and technological tasks. Apart from these activities,
science and technology enterprises may produce and deal in other products and
goods and provide other services in accordance with law.
Article 3.-
Scientific research and technological development results
1. Scientific research and
technological development results (referred to as scientific and technological
results for short) serve as a basis for consideration and grant of science and
technology enterprise certificates.
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Scientific and technological
results mean the outcomes of performance of scientific and technological tasks
(scientific research and technological development programs, subjects, schemes
and projects), technology incubation results, which are performed by subjects
defined in Clause 2, Article 1, or are transferred from other individuals or
organizations; use of state budget capital or capital of other sources; or
competent state management agencies' certification of the right to use or own
those results, etc.
The Ministry of Science and
Technology shall guide in detail elements for determination of scientific and
technological results.
Article 4.-
Purposes of establishment of science and technology enterprises
To create favorable conditions
for organizations and individuals to apply scientific and technological results
to production and business; to step up commercialization of products and goods
being results of scientific and technological activities; and to develop the
technology market, contributing to national socio-economic development.
Chapter II
ESTABLISHMENT OF SCIENCE
AND TECHNOLOGY ENTERPRISES
Article 5.-
Order of establishing a science and technology enterprise
1. The subjects defined in
Clause 2, Article 1 of this Decree (except public scientific and technological
organizations) shall establish a science and technology enterprise in the
following order:
a/ Compiling a business
registration dossier as specified in the Enterprise Law for enterprise establishment
and making the business registration at a competent business registry;
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2. Public scientific and
technological organization shall establish a science and technology enterprise
in the following order:
a/ Formulating a scheme on its
reorganization into a science and technology enterprise and submit it to a
competent state management agency for approval;
b/ Compiling a business
registration dossier as specified in the Enterprise Law for enterprise
establishment and making the business registration at a competent business
registry;
c/ After its establishment, the
enterprise shall compile a dossier of registration for science and technology
enterprise certification and submit it to the Science and Technology Service of
the province or centrally run city where the enterprise is headquartered for
consideration and grant of the science and technology enterprise certificate.
Article 6.-
Formulation and approval of reorganization schemes
1. Formulation of a scheme
a/ A public science and
technology organization shall formulate a scheme on its reorganization into a
science and technology enterprise in the form of limited liability company with
two or more members or a joint-stock company;
b/ Such a scheme should clearly
indicate the state-owned capital amount in money and assets (working offices,
workshops, research equipment, working facilities, assigned land area with use
right, scientific and technological results, etc.) to be allocated to the
public science and technology organization for contribution to the science and
technology enterprise; the plan on re-arrangement of officials and employees,
and other contents under the guidance of the Ministry of Science and
Technology.
2. Approval of a scheme
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The Ministry of Science and
Technology shall specify contents of schemes on reorganization of public
science and technology organizations, guide the formulation and approval of
schemes and define state management agencies with the scheme-approving
competence.
Article 7.- Dossiers
of registration for certification of science and technology enterprises
1. A dossier of registration for
certification of a science and technology enterprise, submitted by subjects
defined in Clause 2, Article 1 of this Decree (except public science and
technology organizations), comprises:
a/ A written application for
certification of the science and technology enterprise;
b/ The business registration
certificate;
c/ The production and business
project.
The production and business
project should clearly state to-be-produced and -dealt-in products and goods
turned out from scientific and technological results, and production and
business assurance conditions, enclosed with written certifications of the
lawful right to use or own scientific and technological results.
2. A dossier of registration for
certification of a science and technology enterprise, submitted by a public
science and technology organization, comprises, apart from the documents
specified in Clause 1 of this Article, the competent state management agency's
decision approving the reorganization scheme.
The Ministry of Science and
Technology shall specify contents of dossiers of registration for certification
of science and technology enterprises, guide the evaluation thereof, and grant
and revoke science and technology enterprise certificates.
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1. Science and Technology
Services of provinces or centrally run cities where science and technology
enterprises are headquartered have the competence to consider, grant and revoke
science and technology enterprise certificates and inspect and handle
violations.
2. Within 30 working days after
receiving a valid dossier, the provincial/municipal Science and Technology
Service shall consider and evaluate the registration dossier and grant the
science and technology enterprise certificate. If refusing to grant such a
certificate, it shall, within the above time limit, give a written reply,
clearly stating the reasons therefor.
3. Enterprises are not required
to pay the registration fee for grant of science and technology enterprise
certificates.
4. Science and technology
enterprise certificates concurrently serve as scientific and technological
activity registration certificates.
Article 9.-
Validity of science and technology enterprise certificates
1. Science and technology
enterprise certificates serve as a basis for consideration and implementation
of support and preferential policies towards science and technology enterprises.
2. A science and technology
enterprise certificate is valid from the date of its grant to the end of the
enterprise income tax exemption or reduction duration specified in Clause 2,
Article 10 of this Decree.
Chapter
III
SUPPORT AND PREFERENTIAL
POLICIES
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Article
10.- General provisions
1. To be considered and assigned
by competent state management agencies the right to use or own state-owned
scientific and technological results.
2. To be entitled to enterprise
income tax exemption or reduction like enterprises investing in hi-tech parks
in accordance with law after taxable incomes are generated provided that
turnover from the production of, and dealing in, products and goods created
from scientific and technological results accounts for at least 30% in the
first year, at least 50% in the second year, and at least 70% from the third
year on, of the total turnover of a science and technology enterprise.
Science and technology
enterprises are not entitled to the above preferences in the fiscal year in
which the prescribed conditions are not met.
3. Reasonable expenses to be subtracted
upon calculation of taxable incomes from scientific research and technological
development, production, business, service and other activities must comply
with the provisions of law.
4. To be entitled to the
registration fee exemption upon registration of land use rights or house
ownership rights.
5. To be entitled to credit and
investment preferences of the Bank for Investment and Development of Vietnam,
the Scientific and Technological Development Fund and other funds for execution
of production and business investment projects in accordance with law.
6. To be given priority in the
use of research equipment for scientific research and technological development
activities in national key laboratories, technology incubators, business
incubators and scientific and technological research establishments of the
State.
7. To enjoy free-of-charge
consultancy and training services provided by technology incubators and
business incubators set up by state agencies.
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Article
11.- Regulations applicable to science and technology enterprises joined by
public science and technology organizations
1. Public science and technology
organizations are allocated state-owned capital and assets by competent state
management agencies for contribution to science and technology enterprises. The
value of such capital and assets constitutes a portion of state capital
invested in those science and technology enterprises. Science and technology
enterprises may purchase or hire state-owned assets not assigned to them
according to law.
2. After being granted the science
and technology enterprise certificate, a public science and technology
organization shall be assigned by a competent state management agency regular
funds in a lump sum corresponding to the reorganization duration ahead of the
set deadline (December 2009) for contribution to the science and technology
enterprise.
3. Public science and technology
organizations' officials and employees who have signed indefinite labor
contracts may continue signing such contracts when working in science and
technology enterprises and their salaries shall be ranked according to the
enterprises' salary tables at the salary coefficient equal to or immediately
higher than the coefficient applicable before they move to science and
technology enterprises.
4. Public science and technology
organization-managing agencies shall implement regimes and policies towards
redundant officials and employees who do not participate in science and
technology enterprises' activities according to the policy of streamlining
payrolls in public non-business units or arrange other jobs for those officials
and employees. Funds for implementation of payroll streamlining regimes and
policies shall be included in annual expenditure estimates of ministries,
branches and localities according to regulations.
5. Science and technology
enterprises may apply the provisions of the Government's Decree No.
115/2005/ND-CP of September 5, 2005, providing for autonomy and accountability
mechanisms applicable to public science and technology organizations, which are
not contrary to the Enterprise Law and this Decree.
Chapter IV
RESPONSIBILITIES OF
STATE MANAGEMENT AGENCIES
Article
12.- Responsibilities of the Ministry of Science and Technology
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2. To assume the prime
responsibility for, and coordinate with concerned agencies in, formulating and
executing propaganda programs on the development of science and technology
enterprises; national technology incubation programs; schemes on the
establishment of technology incubators and business incubators; schemes on the
development of consultancy, brokerage and technology transfer organizations and
financial investment organizations with a view to supporting the formation and
development of science and technology enterprises.
3. To bear responsibility before
the Government and the Prime Minister for urging and inspecting the implementation
of this Decree; to act as a major body in settling problems arising in the
course of implementation of this Decree and report problems falling beyond its
competence to the Prime Minister for solution; and annually review, draw
experience from, and report on the implementation of this Decree to the Prime
Minister.
Article
13.- Responsibilities of the Ministry of Finance
1. To assume the prime
responsibility for, and coordinate with the Ministry of Science and Technology
in, guiding the allocation of capital, assets, or the right to use or own
state-owned scientific and technological results to public science and
technology organizations which contribute capital to science and technology
enterprises; specify levels of deduction from science and technology
enterprises' profits in the use of or ownership to state budget-originating
scientific and technological results for remittance into the state budget.
2. To guide local tax offices to
coordinate with provincial/municipal Science and Technology Services in
implementing the provisions of Clause 2, Article 10 of this Decree.
Article
14.- Responsibilities of the Ministry of Home Affairs
To issue documents guiding the
arrangement of jobs or the implementation of regimes and policies for public
science and technology organizations' officials and employees who do not
participate in science and technology enterprises' activities.
Article
15.- Responsibilities of ministries, ministerial-level agencies,
government-attached agencies and provincial/municipal People's Committees
1. To issue documents guiding
the implementation of this Decree's provisions related to their functions and
tasks.
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3. To direct the inspection,
examination, and settlement of complaints and denunciations related to
activities of science and technology enterprises under their management in
accordance with law; decide on additional investment, or propose competent
state management agencies to give supports or make additional investment;
decide on the recovery of state capital and assets in case science and
technology enterprises fail to produce or deal in the products indicated in
dossiers of registration for certification of science and technology
enterprises, inefficiently operate or violate law.
Chapter V
IMPLEMENTATION PROVISIONS
Article
16.- Handling of violations
Organizations and individuals
that violate the provisions of this Decree shall, depending on the nature and
severity of their violations and the consequences caused by them, be handled
according to law.
Article
17.- Implementation effect
This Decree takes effect 15 days
after its publication in "CONG BAO." To annul previous regulations
which are contrary to this Decree.
Article
18.- Implementation responsibilities
1. The Minister of Defense, the
Minister of Public Security and heads of political organizations and socio-political
organizations shall, based on the characteristics, nature and domains of
activities of their attached science and technology organizations, decide on
the application of this Decree's provisions.
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ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung