Proposing many special incentive policies for science and technology enterprises

Illustration photo.

The draft clearly stipulates many preferential policies and support for science and technology enterprises across many fields, from tax, land, credit to support for commercialization of research results.

General incentives and tax policies

According to the draft, projects to produce and trade science and technology products of science and technology enterprises are identified as projects in the field of special investment incentives, and are entitled to enjoy preferential policies and support of the law for projects in the field of special investment incentives.

Regarding corporate income tax, science and technology enterprises enjoy preferential tax rates and preferential periods of corporate income tax exemption and reduction for income from production and trading of science and technology products. For products that are services created from computer programs, these services need to be recognized as new services to enjoy preferential tax rates and periods of tax exemption and reduction.

Notably, enterprises with new products that are added to the Certificate of Science and Technology Enterprise will continue to enjoy the same level and period of corporate income tax exemption as the first time of new issuance, calculated from the time the product is added to the list.

In addition, income from salaries and wages from performing scientific, technological and innovation tasks of researchers at science and technology enterprises is considered income not subject to personal income tax.

Land and fee incentives

Science and technology enterprises enjoy many incentives on land use:

Projects for production and trading of products of science and technology enterprises are exempted from land rent according to the provisions of the law on land, at the rate applicable to projects in the field of special investment incentives.

Land used to build laboratories, technology incubators and science and technology business incubators, experimental facilities, trial production facilities, along with land for building shared facilities and infrastructure to support scientific research, technology development and innovation, are exempt from land rent during the entire lease term.

Science and technology enterprises are also exempted from registration fees when registering land use rights and home ownership rights according to the provisions of law on registration fees.

Credit offers and financial assistance

Science and technology enterprises enjoy credit incentives to carry out scientific research, technology development, technological innovation and production and business activities.

Investment projects in manufacturing products of science and technology enterprises will be able to borrow investment credit capital from the State according to current law provisions.

In particular, science and technology enterprises that carry out scientific and technological tasks and innovation, technology application, production and trading of products will be funded and supported with loan interest rates by the National Technology Innovation Fund and the Science and Technology Development Funds of ministries, ministerial-level agencies, government agencies, provinces and centrally run cities.

Support research and commercialization of results

The State supports science and technology enterprises in research activities and commercialization of scientific and technological results through many measures:

Science and technology enterprises are exempt from import tax to carry out scientific research, technology development, technology incubation, technology innovation and production of science and technology products.

When participating in bidding, science and technology enterprises as contractors will enjoy incentives in contractor selection according to the provisions of the law on bidding.

Science and technology enterprises are given priority and are not charged service fees when using machinery and equipment at national key laboratories, technology incubators, higher education institutions, innovation centers, and State science and technology research facilities to conduct R&D, technology incubation and trial production.

Ministries and ministerial-level agencies are given priority in developing national technical regulations for products created from technology and scientific and technological results of science and technology enterprises, especially in cases where products belong to the list of group 2 products and do not have corresponding technical regulations.

Competent authorities give priority to science and technology enterprises in establishing intellectual property rights, recognizing and registering the circulation of products created from scientific and technological results to develop new products.

Currently, the Ministry of Science and Technology is soliciting comments on this important draft Decree on the Ministry's Electronic Information Portal.

Hien Thao

Source: https://doanhnghiepvn.vn/cong-nghe/de-xuat-nhieu-chinh-sach-uu-dai-dac-biet-cho-doanh-nghiep-khoa-hoc-va-cong-nghe/20250924100240831