The science and
technology enterprises (S&T Enterprises) means an enterprise implementing
production and business science and technology service to make a goods or
product from results of science research and technology development. The S&T
Enterprise’s operation is based on the successful application and exploitation
of research process in itself or the results of scientific and technological
research from the scientists, organizations or research results transferred
from abroad that they have the lawful ownership use rights. The Government
issued the Decree No. 13/2019/ND-CP dated on February 01st, 2019 on science and technology enterprises.
The setting up of S&T
Enterprises in Vietnam is only acceptable when meeting the
following conditions for granting Certificates of science and technology
enterprise, which is acting as operation license as well as basis for
implementing the incentives and support policy for investment and takes effect
nationwide: i) Established and operated under the Law on Enterprises; ii) Being
able to create or apply scientific and technological results which are
evaluated, appraised and recognized by competent authorities; iii) Obtaining
turnover form the production of, and dealing in, products and goods created
from scientific and technological results for at least 30% of the total
turnover. This condition shall apply in case the enterprises is established to
or more 5 years.
Certificate of science and technology enterprise is issued by
the Department of Science and Technology or National Agency for Technology
Entrepreneurship and Commercialization Development (NATECH) belonging to the
Ministry of Science and Technology depending on each specific case.
One of the important provisions related to the S&T
Enterprises of Decision No. 844/QD-TTg of the Prime Minister dated on May 18th,
2016 on approval for “Assistance policies on national innovative startup
ecosystem to 2025” stipulates for continuing to implement the Project of
Vietnamese Silicon Valley. This Project have been creating the most favourable
conditions for development of the S&T Enterprises and encouraging S&T
Enterprises to research, improve their goods or product to meet the demands of
market.
With the application of scientific research results and
technological development into production and business activities, S&T
Enterprises not only bring new high quality products which are able to compete
with imported goods, but also encourage science and technology research and
application into production and business. S&T Enterprises are entitled to
enjoy preferential on enterprise income tax exemption and reduction; exemption
and reduction of land and water surface rent; credit incentives;… and
especially supporting research activities and commercialization of new
scientific and technological results supplemented by Decree No. 13/2019/ND-CP.
The promotion of commercialization of science and technology
results contributes actively to the development of the science and technology
market, facilitates the application of research results to real life. Every
year, Vietnam has thousands of research results and inventions from
universities, research institutes, research centers, domestic research groups
and foreign organizations and individuals registered in Vietnam. But very few
research results are applied to production or commercial products on the
market. In order to resolve this situation, the Vietnamese Government supports
the S&T Enterprises through policies on enjoying import and export tax; use
of research equipment in national key laboratories, technology incubators,… of
the State; investment preferences of the Scientific and Technological
Development Fund and other funds; priority to participate in projects to
support the commercialization of the results of science and technology,
intellectual property of the State;… as stipulated in Decree No. 13/2019/ND-CP
and relevant legal documents.
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