Currently, there are many experts in artificial intelligence, biotechnology, automation, and new materials who are Vietnamese working for many foreign corporations, including many scientists from "big tech" such as Google, Amazon, Apple. For this group, to invite them to work in Vietnam, there must be appropriate incentive policies.
Not only Vietnamese people, but also many overseas Vietnamese scientists and foreign experts can choose Vietnam as their homeland. For large corporations and companies, "build nests" for "eagles", but for talented people, how to " build good land for birds to nest".
There are many ways to "ai len the red carpet" to welcome talent, including a very practical way, which is to exempt or reduce personal income tax. However, the current Law on Personal Income Tax does not have any provisions on exemptions and reductions applicable to individuals who are high-tech human resources, this is a bottleneck that needs to be removed.
The law is set out to regulate relationships in social life. If it is necessary to change it to better suit reality, it is necessary to boldly supplement and amend it. The Ministry of Finance proposes a plan to reduce personal income tax on income from salaries and wages of individuals who are high-tech human resources, this proposal needs to be studied to legalize by specific regulations.
Experts, scientists, and managers all support the plan to exempt and reduce personal income tax for high-tech human resources, but to effectively implement this policy, there needs to be criteria for publicity, transparency, and scientific basis to determine an individual as a high-tech human resource.
Without clear criteria, people with real capacity and dedication may not enjoy the personal income tax exemption and reduction policy. On the contrary, many people, even if not high-tech human resources, take advantage of the policy to be tax-free. This situation can lead to loss of State budget revenue and cause social injustice.
Therefore, to implement the plan to exempt and reduce personal income tax for high-tech human resources, there needs to be a clear definition of "high-tech human resources".
Developing and promulgating legal provisions must ensure convenient, fair and effective application in life.
