On the morning of June 9, the National Assembly Standing Committee gave its opinion on the reception, explanation, and revision of the draft Law on Digital Technology Industry (DIT).
Presenting the report, Chairman of the National Assembly's Committee on Science, Technology and Environment Le Quang Huy informed about the content related to tax, financial laws and investment incentives for a number of large-scale projects.
In response to the opinions of National Assembly deputies, the draft Law has been reviewed and changed the content of regulations related to corporate income tax incentives and investment incentives in the draft Law on CNCNS on regulations in the draft Law on Corporate Income Tax, the draft Law amending and supplementing 7 laws.
The draft Law on CNCNS only stipulates referral to ensure the consistency of the legal system.
Regarding regulations related to the Law on Personal Income Tax, currently, the draft Law on CNCNS is stipulating a policy of personal income tax exemption for high-quality CNCNS human resources.
These are policies to attract high-quality and talented human resources to institutionalize Resolution No. 57-NQ/TW. According to the plan, the draft Law on Personal Income Tax (amended) will be submitted to the 15th National Assembly for consideration, comments and approval at the 10th Session.
Therefore, to ensure timely institutionalization of policies to attract talent in the fields of CNCNS according to the policies of the Party and State; at the same time, the Government has no other opinions on the content of regulations on personal income tax incentives in the draft Law on CNCNS (Document No. 460/CP-KSTT dated June 2, 2025).
Therefore, the Standing Committee of the Committee for Science, Technology and Environment agreed with the drafting agency to keep this regulation in Articles 19 and 6 and 50 of the draft law.
Regarding the addition of preferential regulations for some special investment projects, Resolution No. 29-NQ/TW and Resolution No. 57-NQ/TW have identified CNCNS as a foundation industry, requiring special, outstanding incentive mechanisms on taxes, land, ... to promote development; especially mechanisms to attract strategic digital technology projects such as semiconductors and large-scale artificial intelligence.
Therefore, to institutionalize the Party's policies and absorb the Government's opinions, on the basis of agreement with the Standing Committee of the Economic and Financial Committee, the draft Law on CNCNS has supplemented this provision and expressed it as in Clause 3, Article 29.
Regarding the mechanism for monitoring and controlling artificial intelligence, the Standing Committee of the Committee for Science, Technology and Environment agreed with the drafting agency to keep the provisions in Article 42 of the draft Law on risk control throughout the life cycle of the artificial intelligence system.
The requirements for supervision and inspection of high-risk, high-impact artificial intelligence systems are stipulated in Clause 3, Article 46; at the same time, the Government is assigned to specify in detail to implement this content.
Regarding human resource training for the deployment and use of artificial intelligence systems; on labeling with artificial intelligence systems, accepting delegate opinions, the draft law has reviewed and revised regulations to promote human resource training in digital technology; supplemented regulations on identification signs for artificial intelligence systems.
