These are some notable new points in the Resolution on piloting a number of mechanisms and policies to remove obstacles in science, technology, innovation and national digital transformation activities.
This Resolution was passed by the National Assembly on February 19.
Income from performing scientific and technological tasks is not subject to personal income tax
According to the Resolution, scientific and technological tasks are carried out by the method of controlling expenditure until final product when the organization takes the lead in implementing scientific and technological tasks with a commitment to the products of the tasks with the main quality indicators to be achieved.
The organization in charge is responsible for organizing the exploitation of assets formed from scientific and technological tasks using the state budget, continuing to invest to ensure efficiency in commercialization.
According to the resolution, business sponsorships for scientific research, technology development and innovation, and expenditures for scientific research, technology development and innovation in enterprises are included in the expenditures deducted from the determination of income subject to corporate income tax.
Income from salaries and wages from performing scientific and technological tasks using the State budget is income not subject to personal income tax.
Appointed for bidding for IT service rental, digital transformation
Ministers, Heads of ministerial-level agencies, and Chairmen of Provincial People's Committees are allowed to apply the form of bidding designation according to the provisions of law on bidding for bidding packages with a time to select contractors in the period of 2025-2026 under the tasks, projects, and activities of hiring information technology services, digital transformation to implement and develop the following contents:
National comprehensive database, national database, shared database of ministries, branches, and localities;
National-scale digital platforms and information systems, regional-scale models specified in Clause 1 of this Article;
Information system for handling administrative procedures at the ministerial and provincial levels;
Smart monitoring and control center;
National Public Service Portal;
Project to develop applications of population data, identification and electronic authentication to serve national digital transformation in the period of 2022-2025, with a vision to 2030;
Other information technology and digital transformation projects as required in the Government's resolution and the Prime Minister's decision.
Spending contracts in scientific research and technology development
According to the Resolution, state budget funds for performing science and technology tasks are spent on a contract basis, except for expenses for purchasing assets equipped to perform science and technology tasks, hiring out-of-house services and working groups abroad.
Science and technology tasks are carried out by contracting to final products when the organization in charge of the implementation of science and technology tasks has a commitment to the task's products with the main quality indicators to be achieved.
The organization in charge of performing the task is autonomous, self-responsible for deciding on the use of contract funding; is allowed to adjust spending contents; is allowed to decide on the use of funding from labor to hire domestic and foreign experts according to the agreed funding level. The organization shall preside over the implementation of the task of being responsible for ensuring the use of funds for the right purposes, effectively and economically; ensuring full invoices, documents and being responsible for explaining when requested by the competent authority...
Prof. Dr. Hoang Van Cuong (Hanoi National Assembly Delegation) highly appreciated the spending contract mechanism in the Resolution. He said that this helps reduce the administrative burden on scientists. Because currently, many researchers have to spend too much time on paperwork instead of focusing on research. Spending contracts are a big step forward to solve this problem.
