Circular No. 105/2012/TT-BTC amends and supplements Circular No. 15/2011/TT-BTC of the Ministry of Finance on the establishment and operation of the Science and Technology Development Fund of enterprises. This Circular clearly stipulates the authority to establish the fund, support for research and development activities, as well as the method of managing funds from the fund.
적용 범위
Joint-stock companies, limited liability companies, partnerships, and private enterprises that engage in science and technology activities.
핵심 사항
- The highest authority of the enterprise (General Meeting of Shareholders, Board of Directors, or company owner, or individual business owner) decides to establish the Science and Technology Development Fund.
- Enterprises are supported in equipping material and technical infrastructure, purchasing machinery and equipment for technological innovation, purchasing technology copyrights, paying experts' salaries, training human resources, and research collaboration costs.
- Funds from the Science and Technology Development Fund do not need to be depreciated for fixed assets.
- Enterprises may reward initiatives according to specific regulations decided by the highest authority.
- Research and development cooperation activities with domestic organizations and enterprises are carried out according to the list issued or approved by the competent authority.
🌐 이 문서의 사회적 영향
- Positive: Creating favorable conditions for enterprises to invest in research and development, enhancing competitiveness.
- Negative: It may impose financial burdens on enterprises if the Science and Technology Development Fund is not managed properly.
❓ 자주 묻는 질문
Who has the authority to establish the Science and Technology Development Fund?
The highest authority of the enterprise, including the General Meeting of Shareholders (for joint-stock companies), Board of Directors or company owner (for limited liability companies and partnerships), and individual business owner (for private enterprises).
What types of support can enterprises receive from the Science and Technology Development Fund?
Enterprises can use funds from the Fund to equip material and technical infrastructure, purchase machinery and equipment for technological innovation, purchase technology copyrights, pay experts' salaries, train human resources, and research collaboration costs.
Do funds from the Science and Technology Development Fund need to be depreciated for fixed assets?
No, funds from the Fund do not need to be depreciated for fixed assets.
How can enterprises reward initiatives from the Science and Technology Development Fund?
For rewarding initiatives, enterprises must follow specific regulations (according to Labor Contracts, Collective Labor Agreements, or the Charter of the Fund's Organization and Operation decided by the highest authority).
How are research and development cooperation activities with domestic organizations and enterprises carried out?
Research and development cooperation activities must comply with the list issued or approved by the competent authority.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 105/2012/TT-BTC |
Hanoi, June 25, 2012 |
CIRCULAR
Amending and supplementing Circular No. 15/2011/TT-BTC dated February 9, 2011 of the Ministry of Finance guiding the establishment, organization, operation, management, and use of science and technology development funds of enterprises Pursuant to the Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008 and related guiding documents;Pursuant to Article 45 of the Law on Technology Transfer No. 80/2006/QH11 dated November 29, 2006 and related guiding documents;
Pursuant to the Law on Science and Technology No. 21/2000/QH10 dated June 28, 2000;
The Ministry of Finance hereby guides the amendment and supplementation of Circular No. 15/2011/TT-BTC dated February 9, 2011 of the Ministry of Finance guiding the establishment, organization, operation, management, and use of science and technology development funds of enterprises as follows:
Article 1. Amending and supplementing Clause 2, Article 2 of Circular No. 15/2011/TT-BTC as follows:
Pursuant to the Enterprise Law No. 60/2005/QH11 dated November 29, 2005;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
"2. Authority to establish
Based on the needs and financial capacity for investment in scientific and technological activities of the enterprise, the highest authority of the enterprise decides on the establishment, defines tasks, powers, organizational structure of the Fund. The highest authority of the enterprise includes:
a) The Shareholders' Meeting (for joint-stock companies);
b) The Board of Members or the owner of the company (for limited liability companies, partnerships);
c) The individual business owner (for individual businesses) or the general manager, director (for enterprises without a board of directors)."
Article 2. Amending and supplementing Point 1.2, Clause 1, Article 5 of Circular No. 15/2011/TT-BTC as follows:
"1.2 Supporting the development of science and technology of enterprises in Vietnam:
a) Equipping material and technical infrastructure for the scientific and technological activities of enterprises (building laboratories, testing facilities, machinery and equipment for research and development).
b) Purchasing machinery and equipment for direct technological innovation used in the production of products by the enterprise.
Machinery and equipment for technological innovation must ensure the replacement of part or all of the existing technology with more advanced and efficient technology, which has been confirmed by the competent state management agency.
c) Purchasing technology licenses, usage rights, ownership of patents, utility models, industrial designs, scientific and technological information, and related materials and products to serve the scientific and technological activities of the enterprise according to the provisions of the Law on Technology Transfer.
For fixed assets mentioned in subclauses a, b, c of Point 1.2, Clause 1 of this Article, the enterprise shall record a reduction in the Fund accordingly and shall not be subject to depreciation tracking of fixed asset wear and tear.
d) Paying salaries, hiring experts, or contracting with scientific and technological organizations to carry out scientific and technological activities of the enterprise.
đ) Costs for training scientific and technological human resources of the enterprise according to the laws on science and technology.
e) Costs for innovative technical initiatives and production rationalization activities.
Innovative technical initiatives and production rationalization activities recognized by agencies and organizations according to Decree No. 13/2012/NĐ-CP dated March 2, 2012 of the Government on the issuance of the Charter for Initiatives and according to relevant laws.
In cases where enterprises use funds from the science and technology development fund of the enterprise to pay for initiative awards, they must follow specific regulations on award payments (according to Labor Contracts, Collective Labor Agreements, or the Charter of the Fund decided by the highest authority of the enterprise).
f) Costs for cooperative research and implementation activities in science and technology with domestic organizations and enterprises.
- Cooperative research and implementation activities in science and technology according to categories within the field of science and technology issued or permitted for research and implementation by competent authorities (such as the List of Priority Technologies for Investment and Development, the List of Encouraged High-Tech Products issued together with Decision No. 49/2010/QĐ-TTg dated July 19, 2010 of the Prime Minister, etc.).
- Domestic organizations and enterprises are those established in accordance with the law and have functions and tasks in the relevant specialized fields."
1. This Circular takes effect from August 13, 2012.
2. Provisions in Decision No. 36/2007/QĐ-BTC that conflict with Circular No. 15/2011/TT-BTC shall be implemented according to Circular No. 15/2011/TT-BTC from the date Circular No. 15/2011/TT-BTC takes effect. Provisions in Decision No. 36/2007/QĐ-BTC that are not covered by Circular No. 15/2011/TT-BTC shall continue to be implemented.
Article 3. Implementation Organization
During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report to the Ministry of Finance for study and resolution./.
2. Provisions set forth in Decision No. 36/2007/QD-BTC that conflict with Circular No. 15/2011/TT-BTC shall be implemented according to Circular No. 15/2011/TT-BTC from the date Circular No. 15/2011/TT-BTC takes effect. Provisions in Decision No. 36/2007/QD-BTC not covered by Circular No. 15/2011/TT-BTC shall continue to be implemented.
During implementation, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.
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DEPUTY MINISTER |
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