JOINT CIRCULAR No. 892/TT-LB GUIDING THE IMPLEMENTATION OF FINANCIAL AND REWARD ISSUES AS PROVIDED IN THE REGULATIONS ON TECHNICAL RATIONALIZATION IDEAS AND INVENTIONS ISSUED TOGETHER WITH DECREE No. 31-CP dated January 23, 1981 OF THE STATE COUNCIL

CIRCULAR

JOINT MINISTRY OF FINANCE - STATE SCIENCE AND TECHNOLOGY COUNCIL DECREE NO. 892/TT-LB ON AUGUST 4, 1982 GUIDING THE IMPLEMENTATION OF ISSUES REGARDING FINANCIAL MANAGEMENT AND REWARDS AS PROVIDED FOR IN THE REGULATIONS ON TECHNICAL INNOVATIONS AND RATIONALIZATION OF PRODUCTION AND PATENTS ISSUED TOGETHER WITH GOVERNMENT DECREE NO. 31-CP ON JANUARY 23, 1981
OF THE GOVERNMENT COUNCIL

Pursuant to Articles 56 and 57 of the Regulations on technical innovations and rationalization of production and patents issued together with Government Decree No. 31-CP dated January 23, 1981 of the Government Council (hereinafter referred to as the Regulations), the Ministry of Finance and the State Science and Technology Council stipulate and guide the preparation of budgets, accounting, and settlement of expenditures for organizing trials and applying technical innovations and patents, rewarding authors, supporters of authors, and first-time implementers of technical innovations and patents, and implementing measures to promote innovation activities as follows. Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).y The State Science and Technology Council shall stipulate and guide the preparation of budgets, accounting, and final settlement for expenses related to organizing trials and applying inventions and innovations, rewarding authors, supporters of authors, and first-time organizers of applying innovations and inventions, as well as implementing measures to develop innovation and invention activities as follows.

I. REGARDING THE ORGANIZATION OF TRIALS AND EXPERIMENTAL APPLICATIONS
OF TECHNICAL INNOVATIONS AND PATENTS

1. Contents of expenditures:

Expenditures for organizing trials and experimental applications of technical innovations and patents (hereinafter referred to as trials) include:

a) Wages and allowances or contractual fees for those directly involved in trials and other allowances according to regulations such as overtime pay, travel expenses:

b) Expenditures for raw materials, fuels, materials, and energy;

c) Expenditures for purchasing machinery, equipment, or tools; depreciation of fixed assets;

d) Expenditures for renovation or construction of small works (if any);

e) Expenditures for technical preparation, design, and technology work.

2. Source of funds:

The sources of funds to cover the costs of organizing trials and experimental applications of technical innovations and patents mentioned above are:

a) For production and business units, they are drawn from the fund for encouraging the development of production (point 1, section II, Circular No. 3-TC/CNXD dated March 28, 1978 of the Ministry of Finance).

In addition to the aforementioned capital, production and business units may also be supported with additional funds from the research science fund and progressive technology application fund of the superior management agency or from credit funds for technological improvement and production rationalization according to the credit regulations of the State Bank.

b) For administrative and service units, they are taken from the unit's research science fund. Additionally, the unit may also be supported with additional funds from the research science fund and progressive technology application fund of the superior management agency.

3. Budget Preparation:

The preparation of expenditure and revenue budgets (if any) for organizing trials of technical innovations and patents is carried out annually according to financial plans and current regulations regarding the use of various sources of capital and the issuance of capital for scientific research and the application of progressive technology.

4. Accounting and Settlement:

All expenditures arising during the trial process, regardless of the source of funding, must be fully and accurately recorded, clearly distinguishing each expenditure according to its source of funding as the basis for settlement until the completion of the work.

For results obtained (assets, materials - capital) during the trial process, enterprises must increase their assets and capital according to current regulations:

a) If it is fixed assets such as newly manufactured equipment, newly constructed buildings, or the remaining value of purchased tools and equipment, then it should be recorded as an increase in fixed assets and capital.

b) If it is trial products, raw materials, or materials resold internally or to another unit, then it should be recorded as an increase in current assets and working capital.

Upon completion of the trial, units must prepare a comprehensive settlement of all revenues and expenditures related to the trial and actual expenditures after deducting recovered funds according to the current settlement regulations for each source of funding.

II. REGARDING THE APPLICATION OF TECHNICAL INNOVATIONS AND PATENTS

1. Contents of expenditures: Expenditures for applying technical innovations and patents to production and related work include:

a) Investment expenditures for basic construction directly serving the application of technical innovations and patents, such as investment in renovation or construction of works; improvement or new manufacture of equipment and machinery, initial purchase of equipment, etc...

b) Production costs directly related to those directly involved in applying technical innovations and patents.

- Costs for raw materials, materials, and energy.

- Depreciation of fixed assets.

- Management costs.

2. Source of funds: The costs related to the application of technical innovations and patents mentioned above are funded from the following sources:

a) For production and business units:

- Expenditures aimed at increasing the quantity or value of fixed assets are funded from the production encouragement fund or the basic construction investment fund of the unit or through bank credit.

- Expenditures aimed at reducing repair costs for equipment and machinery or improving the value of equipment and machinery, which are defined as major repairs, are funded from the unit's major repair fund.

- Expenditures that fall under working capital such as raw materials, materials, energy, wages, etc., are funded from the unit's working capital.

b) For administrative and service units:

- Expenditures aimed at increasing the quantity or value of fixed assets are funded from the unit's basic construction investment fund.

- Other expenditures directly related to the application of technical innovations and patents are funded from the unit's administrative or service funds.

3. Budget Preparation:

The application of technical innovations and patents in units must comply with the provisions in Section I, Chapter III of Circular No. 361-SCPM dated March 31, 1981 of Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).the State Science and Technology Council and be planned according to the current system of planning for the application of progressive technology.

Based on determining the content, key economic and technical indicators, scope, scale, and conditions for applying technical innovations and patents, units must prepare a comprehensive budget of all costs as well as the results obtained from applying technical innovations and patents; ensure the sources of funds for costs related to the application of technical innovations and patents as provided in point 2.

4. Accounting and Settlement:

Expenditures for applying technical innovations and patents from any source of funding must be accounted for and settled separately according to each source of funding according to current regulations (basic construction investment funds, major repair funds, credit funds, and working capital).

a) Expenditures funded by working capital shall be recorded as production costs or circulation fees.

b) Expenditures that increase the quantity and value of fixed assets shall be recorded as increases in fixed capital and gradually depreciated over time, to be included in production costs or circulation fees. The depreciation amount shall be used for applying innovations or inventions (if applicable) or submitted to the state budget according to the prescribed regulations (depending on the source of the fixed assets).

c) Profit and loss from applying innovations or inventions shall continue to be calculated under the current system.

III. REGARDING THE AWARD OF REWARDS FOR INNOVATIONS AND INVENTIONS

A. GENERAL ISSUES

1. Recipients of rewards:

a) Authors of innovations who have been granted innovation certificates and authors of inventions who have been granted invention certificates, as well as those who support the authors and those who participate in organizing the first application of innovations or inventions, as stipulated in Chapter IV, Section c, Article 48, Points 1, 2, and 3 of the Charter, shall be eligible for rewards when their innovations or inventions are applied.

b) Authors of inventions whose benefits can be quantified in monetary terms shall receive rewards for the first two years of application, while authors of inventions whose benefits cannot be quantified in monetary terms shall only receive rewards for the first year of application.

Rewards for the above recipients shall be extracted from the profits generated by the application of innovations or inventions.

2. Responsibility for calculating benefits, determining reward levels, and issuing rewards.

a) The first implementing agency and directly benefiting agency shall be responsible for calculating benefits, determining reward levels, and issuing rewards to the aforementioned recipients.

b) In cases where the application of innovations or inventions does not generate direct benefits for the first implementing agency, the first implementing agency shall be responsible for calculating benefits, determining reward levels, and immediately transferring relevant documentation to the benefiting agency to promptly issue rewards to the authors according to Article 44, Point 2 of the Charter.

c) In cases where the benefits obtained belong to society or the benefiting agency cannot be identified (for example, consumers...), the first implementing agency shall be responsible for calculating benefits, determining reward levels, and issuing rewards.

3. General principles for calculating benefits and determining reward levels.

a) Direct benefits obtained from the application of innovations or inventions serve as the basis for determining reward levels. Direct benefits obtained and rewards shall be calculated in Vietnamese currency.

If direct benefits are obtained in foreign currency, they shall be converted into Vietnamese currency based on the internal settlement rate prescribed by the State.

If direct benefits cannot be quantified in monetary terms, other reward levels shall be immediately calculated in Vietnamese currency based on the assessment of effectiveness and other values of the innovation or invention.

b) Benefits shall be calculated based on comparing economic and technical conditions (indicators, standards...) after the application of innovations or inventions with those before the application.

- For innovations or inventions without a baseline of economic and technical conditions prior to application at the first implementing agency, comparisons shall be made with general similar conditions existing in other agencies or with average economic and technical conditions abroad for comparable products.

If an innovation or invention has been tested under production or operational conditions before formal application, the basis for comparison shall be the indicators and standards of the pre-testing phase.

- For inventions, when calculating benefits in the second year of application, the basis for comparison remains the indicators and standards of the pre-application phase.

c) In technical tasks involving multiple innovations or inventions where individual benefits cannot be separately determined, the impact of each innovation or invention on the technical task shall be assessed as a percentage of total benefits, and rewards shall be determined accordingly.

d) When calculating overall benefits to determine reward levels, it must be based on the final accounts of the unit to deduct additional expenses or losses due to reduced economic and technical indicators resulting from the application of innovations or inventions, such as saving one item but increasing costs elsewhere, or saving in one department but increasing costs in another.

e) When calculating benefits, in addition to accounting for costs in the cost price and circulation fees during the period of applying innovations or inventions to production, initial costs for equipment, materials, raw materials, fuel, and supplies for the application of innovations or inventions must also be deducted. If initial costs involve investment in fixed assets, they shall be deducted according to annual depreciation rates.

Costs incurred during the testing phase of innovations or inventions mentioned in Point 1, Chapter I above shall not be deducted from benefits.

B. AWARDING REWARDS TO AUTHORS AT THE FIRST IMPLEMENTING AGENCY

1. Method for calculating benefits and determining reward levels for innovations or inventions with quantifiable benefits.

a) Scope of application:

- Innovations or inventions that reduce labor costs, raw material costs, fuel costs, material costs, energy costs, machinery and equipment costs, capital costs... or costs according to estimates;

- Innovations or inventions that utilize waste materials, substandard materials... or improve the utilization efficiency of existing fixed assets;

- Innovations or inventions that enhance the functionality or quality of products that are subsequently priced higher.

b) Method for calculating benefits:

- The benefits obtained (in this case, profit) may be expressed in one or more forms of benefit. In cases where an innovation or invention yields multiple forms of benefit, the total benefit is the sum of all forms of benefit.

d.1. Amount of taxable income in Vietnam:₁ = T_{T1 + ... + T} + T_Tn - General formula for calculating each form of benefit._{The profit generated by applying an innovation or invention (T) is calculated as follows: multiply the value of profit per unit of work, per unit of labor, or per unit of product (t) by the total number of units produced (P) in one year of application across departments within the agency.}

T = t' x P

The profit from applying an innovation or invention (T_{The profit generated by applying an innovation or invention (T) is calculated as follows: multiply the value of profit per unit of work, per unit of labor, or per unit of product (t) by the total number of units produced (P) in one year of application across departments within the agency.}) shall be calculated as follows: multiply the value of profit from one unit of work, labor, or product (t) by the total number of products (P) applied in one year within departments of the agency or unit.

d.1. Amount of taxable income in Vietnam:_{The profit generated by applying an innovation or invention (T) is calculated as follows: multiply the value of profit per unit of work, per unit of labor, or per unit of product (t) by the total number of units produced (P) in one year of application across departments within the agency.} = t' x P

The value of benefit of a unit product (t) is the difference between the standard cost (both main and auxiliary) or the price difference of the product before and after applying the invention, calculated in monetary terms according to the state-guided price at that time.

The method for calculating the value of benefit of a new product produced domestically for the first time without a state-guided price is as follows:

If the utility and quality of the new product produced domestically for the first time are equivalent to imported products, then the value of benefit is the difference between the wholesale price of imported goods and the industrial wholesale price of the new product.

The wholesale price of imported goods is determined based on the general principle of adding the import cost (in domestic currency) to the foreign trade surplus.

The industrial wholesale price is determined based on the average production cost per unit in the first year of applying the invention to production.

If the utility and quality of the new product are inferior to imported products, the value of benefit must be reduced by an appropriate percentage. The total number of units of product (P) applied in the agency or unit in the application year is the total number of units of product calculated during the actual application period of the invention or patent.

The actual application period of the invention or patent to calculate the total number of units of product is determined as follows:

For the actual application of the invention or patent to calculate the total number of units of product, it is determined as follows:

For inventions or patents applied continuously and regularly, the first application year is 12 months from the official date of application. The second application year for patents is the 12 months following the first application year.

For inventions or patents applied seasonally, the application year is determined by seasons.

When the time to produce one unit of product exceeds 12 months, the completion time of each unit of product is considered as the first application year.

For patents, the completion time of the second unit of product is considered as the second application year.

For inventions or patents applied in limited quantities (small batches) or applied once (single production or repair), if the application period of the invention or patent is less than 12 months, only the actual application period of the invention or patent is counted (in this case, for patents, only one reward is counted). If the application period of the patent is less than 24 months, the first application year is 12 months, and the actual application period after the 12th month is counted as the second application year.

c) Method for determining the reward level:

The calculated profit will be compared with Appendices 1 and 2A (Article 41, Point 2 of the Regulations) to determine the reward level for the author, for example:

- Determining the reward for the author of an invention:

The profit generated from applying the invention in the first application year is 3946 dong, the author is rewarded according to Level 5 of Appendix 2, thus the reward amount for the author is:

10

3496 dong x + 81 dong = 430.60 dong

100

- Determining the reward for the author of a patent:

The profit generated from applying the patent in the first application year is 78253 dong. The author is rewarded according to Level 7 of Appendix 2A, thus the reward amount for the author in the first year is:

3

78253 dong x + 2100 dong = 4447.59 dong

100

The profit generated from applying the patent in the second application year is 103170 dong, the author is rewarded according to Level 8 of Appendix 2A. Thus, the reward amount for the author in the second year is:

2

103170 dong x + 31000 dong = 5163.40 dong

100

2. Method for determining benefits and reward levels for inventions and patents whose benefits cannot be quantified in money.

a) Scope of application:

- Inventions and patents directly related to health, improving working conditions, labor safety, environmental protection, traffic safety...

- Inventions and patents beneficial to national security, strengthening defense, protecting social property.

b) Method for determining benefits:

Non-monetary benefits are evaluated based on the following criteria:

- Remedial effect or technical effect:

The remedial effect reflects the benefits obtained in the form of health protection, improved working conditions, labor safety, environmental protection, traffic safety... to the extent of limiting or eliminating losses or dangers to human health and life due to the application of the invention or patent.

The technical effect reflects non-monetary benefits not mentioned above and is demonstrated at the level of technical achievement when applying the invention or patent, such as improving key technical indicators; creating new key technical indicators of a product or a technological process producing a new product or a new technological process with more advanced key technical indicators compared to similar products or technological processes.

The remedial effect or technical effect is represented by factor H1 in Appendix 1 attached.

- Quantity and scope of application of the invention or patent:

For types of benefits that are remedial effects, the quantity and scope of application of the invention or patent are the number of people affected by the invention or patent within the agency or unit applying it first and the potential for expansion to other agencies or units within two years for inventions and five years for patents (called the near term).

For types of benefits that are technical effects, the quantity and scope of application of the invention or patent are the scale of production at the agency or factory applying it first and the potential for expansion to other agencies or factories within the near term.

The quantity and scope of application are represented by factor H2 in Appendix 2 attached.

- Complexity of the technical task.

The complexity of the technical task solved by the invention or patent is classified from low to high, such as from designing, manufacturing details, assemblies, tools, complex machinery or from building complex technological processes, or from changing individual components of a formula to establishing a complex formula.

The complexity is represented by factor H3 in Appendix 3 attached.

- Scientific and technical value:

For inventions, scientific and technical value is not considered.

The scientific and technological value of an invention is reflected in its novelty level and evaluated by the ratio between known basic characteristics and the total number of basic characteristics in the invention formula.

The scientific and technological value is represented by coefficient H4 in Appendix 4 attached hereto.

c) Method for determining bonus:

Determining the bonus is carried out according to the method of evaluating four aspects of benefit expressed by four coefficients and calculated according to the following formula:

Bonus for an innovation (Tsk):

Tsk = 30.H₁.H₂.H₃ (VND)

Bonus for an invention (Tsc):

Tsc = 60.H₁.H₂.H₃.H₄ (VND).

3. Increase the award level for innovations and inventions where the profit does not fully reflect the value of the innovation or invention.

a) Innovations and inventions eligible for increased award levels as provided for in Article 43 of the Charter include those that address key tasks of the agency, unit, industry, or the entire country such as: - Innovations and inventions related to saving or substituting rare raw materials or materials requiring import;

- Innovations and inventions creating new valuable products with the potential to expand domestic production and replace imported goods or increase exports.

- Innovations and inventions with significant economic and technical significance but limited scope and application range, such as restoring valuable machinery and equipment, producing experimental machines, etc.

b) Increase in award level:

Within the limit of the awarded bonus, depending on the economic and technical significance of the innovation or invention, heads at all levels may increase the determined bonus level up to 1.5, 2, 2.5, or 3 times, but the highest bonus shall not exceed the maximum bonus level prescribed in Article 40 of the Charter.

4. Special provisions regarding payment of awards to authors of inventions.

a) For registered invention solutions without a decision granting authorship of the invention but already applied within the agency or unit, the author has the right to receive an award according to the regulations on payment of awards for innovations. When there is a decision granting authorship of the invention, the author will receive an award according to the regulations on payment of awards for inventions. The calculation period for benefits starts from the time the solution was officially applied before being granted authorship. The award for the author of the invention must be deducted from the amount paid according to the regulations on payment of awards for innovations.

b) Authors of public service inventions receive initial encouragement bonuses as stipulated in point 1, Article 20 of the Charter after obtaining a decision granting authorship of the invention. This bonus is paid by the agency or unit holding the public service invention.

c) When selling the right to use a granted invention to foreign countries, the author of the invention receives a maximum bonus equal to 3% of the revenue obtained from selling the right to use the invention.

- In the case of a public service invention, the agency or unit holding the invention as the owner, signing the sale contract and collecting the money, is responsible for paying the bonus to the author.

- In cases that are not public service inventions, an agency (authorized by the State Science and Technology Council) signing the sale contract and collecting the money is responsible for paying the bonus to the author.

d) Payment of the bonus to the author of the invention will be postponed if the invention falls into a situation requiring examination of its validity. Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).e) Supplementary authors of the invention are paid bonuses according to the regulations on payment of bonuses for inventions like other authors of inventions.

- During the first two years of applying the basic invention, if a supplementary invention is also applied, the benefits derived from the basic invention are calculated as if the supplementary invention had not been applied. The benefits derived from the supplementary invention are calculated compared to when the basic invention has been applied.

- In cases where both the basic invention and the supplementary invention are applied simultaneously and it is not possible to calculate the separate benefits of each invention, the benefits derived and the bonus level will be determined according to the provisions in point c, Section 3, Part III of this Circular.

5. Procedures for payment of bonuses:

a) The procedures and deadlines for payment are carried out according to the provisions in Chapter III, Section II, points 1, 2, and 3 of Circular No. 361-SCPM dated March 31, 1981 issued by the State Science and Technology Council.

The head of the grassroots unit upon receiving the file from the competent authority deciding the bonus level and the file on rewarding innovations and inventions must immediately transfer these files to the accountant of the unit. The accountant of the unit is responsible for rechecking the calculation of the profit generated by applying the innovation or invention and calculating the bonus for the author according to Article 41 of the Charter.

b) Handling complaints about payment of bonuses is carried out according to the provisions in Article 52 of the Charter. The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.c) Cases of incorrect payment are resolved as follows:

Due to miscalculation or misassessment of benefits leading to an incorrect bonus decision, if:

Discovered before the payment deadline (two months after the year of application), then the bonus decision should be revised.

Discovered after the payment deadline, if the bonus was higher than it should have been, the author does not need to return it, if the bonus was lower, the author will receive additional bonus according to the appropriate level.

If there is fraudulent behavior or deception, the person causing the issue must return the corresponding amount to the state. In serious cases, they will be prosecuted under the law.

C. INCENTIVE AWARDS FOR PERSONS ASSISTING AUTHORS OR PERSONS ORGANIZING THE FIRST APPLICATION OF INNOVATIONS AND INVENTIONS AT THE FIRST APPLYING AGENCY OR UNIT

1. Persons assisting authors or persons organizing the first application of innovations and inventions as specified in points 1-3, Section II, Chapter III of Circular No. 361-SCPM dated March 31, 1981 issued by the State Science and Technology Council are entitled to a one-time award at the level prescribed in Article 48 of the Charter.

2. The review and determination of the award level are conducted simultaneously with the review and determination of the award level for the author of the innovation or invention; the level that reviews and determines the award for the author of the innovation or invention will also determine the award for these persons. The payment deadline is two months after the end of the first application year.

3. The award for persons assisting the author is a shared award. These individuals agree among themselves on how to divide the award.
The award for persons organizing the first application of the innovation or invention is a shared award. These individuals agree among themselves on how to divide the award.

1. Those who support the author or those who organize the first application of an innovation or invention as specified in Points 1-3, Section II, Chapter III of Circular No. 361-SCPM dated March 31, 1981, of the The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.State Science and Technology Council shall be rewarded once at the level prescribed in Article 48 of the Charter.

2. The examination and determination of reward levels shall be conducted simultaneously with the examination and determination of reward levels for the author of the innovation or invention; the level that reviews and decides on the reward for the author of the innovation or invention will also decide the reward for these individuals. The reward payment deadline is two months after the end of the first application year.

3. The reward for those supporting the author is a shared reward. These individuals shall negotiate among themselves regarding the distribution of the reward amount.

The reward for those organizing the first application of an innovation or invention is a shared reward. These individuals shall negotiate among themselves regarding the distribution of the reward amount.

If the tasks of supporting authors or the tasks of organizing the initial application of inventions or patents include independent works, the invention or patent council shall divide the prize money according to the proportion of work, taking into account the opinions of the invention or patent authors.

The total amount of prize money for those supporting the author shall not exceed 25% of the prize money for the author. The total amount of prize money for those organizing and initially applying the invention or patent at the first applying agency or unit shall not exceed 50% of the prize money for the author.

D. ADDITIONAL PRIZE MONEY FOR AUTHORS AT THE APPLYING AGENCIES AND UNITS
EXPANDING APPLICATION

Within two years for inventions and five years for patents from the date the invention or patent is first applied at the primary agency or unit, if the invention is expanded and applied in other agencies or units within the industry or locality, or if the patent is expanded and applied in other agencies or enterprises nationwide, then the author of the invention or patent shall receive additional prize money. Responsibilities, procedures, and authority to determine the level of additional prize money shall be carried out in accordance with Article 45 of the Regulations and Section III, Subsection II, Point 4 of Circular No. 361-SCPM dated March 31, 1981 issued by the State Science and Technology Committee. Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).y ban Khoa học và kỹ thuật Nhà nước.

E. EXPENSES FOR PRIZE PAYMENTS, FUNDS, AND ACCOUNTING
AND ACCOUNTING

1. Expenses:

- Prize money for the authors of inventions and patents,

- Additional prize money for the authors of inventions and patents.

- Initial encouragement prize money for the authors of public service patents.

- Encouragement prize money for those supporting the authors.

- Encouragement prize money for those organizing the initial application of inventions and patents.

2. Sources of funds and accounting:

a) For production and business units:

- Prize money for inventions up to level 3 and patents up to level 2 shall be recorded in the enterprise management fee account and accounted for in the product cost or sales expense of the month of awarding the prize.

- Prize money for inventions from level 4 and patents from level 3 shall be recorded in the pending cost account and gradually allocated to the product cost or sales expense through the enterprise management fee account. The allocation period for this prize money into product costs and sales expenses begins from the fourth month of application when there is a decision to award the first prize installment to the author.

b) For basic construction units, all prize payment expenses for inventions and patents, regardless of the level of prize, shall be recorded in administrative management costs and accounted for in other construction capital (for Party A) or accounted for in product costs (for Party B).

c) For administrative agencies and public service units.

Prize payment expenses shall be deducted from administrative and public service funds or scientific research and technology development funds.

IV. IMPLEMENTATION OF MEASURES TO DEVELOP INVENTION AND PATENT ACTIVITIES
Agencies, units, and levels managing invention and patent activities are permitted to allocate funds for the following purposes:

1. Contents of expenditures:

- Organizing summary conferences on invention and patent work; specialized seminars on technical innovation; organizing contests to select inventions and patents to address key tasks...

- Organizing recognition of inventions or examination of patents.

- Organizing information and data work and invention and patent exhibitions.

- Organizing visits and surveys of invention and patent activities.

- Organizing training courses to enhance the professional skills of dedicated staff for inventions and patents and related personnel.

- Costs for patent protection procedures abroad.

2. Sources of funds: Depending on each type of unit (production and business, basic construction, administrative and public service), the measures to develop invention and patent activities mentioned above shall be funded by existing funds or reserves of the unit: production development incentive fund, scientific research and technology development reserve, administrative and public service funds, and scientific research and technology development funds.

1. Ministries, localities have the responsibility to uniformly direct the implementation of this Circular in agencies and units under their management. During the implementation process, if there are any issues that remain unresolved, they should promptly reflect them to the Ministry of Finance and the State Science and Technology Committee for resolution.

V. IMPLEMENTATION PROVISIONS

2. Financial agencies at various ministries and levels have the responsibility to study and properly apply this Circular during the process of resolving financial issues related to invention and patent activities. The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.3. This Circular takes effect from the date of signature, all previous provisions contrary to this Circular are abolished.

VALUE OF FACTOR H1: EFFECTIVENESS IN REMEDIATION OR TECHNICAL EFFECTIVENESS

a. Remediation effectiveness is ranked from 1 to 6 points a

ANNEX 1

b. Technical effectiveness is ranked from 1 to 6 points b
Value of H

Note: The severity level of illness or accident is based on the current state regulations for disease classification and accident categorization.

ANNEX 2

VALUE OF FACTOR H2: QUANTITY AND SCOPE OF APPLICATION

ANNEX 3

VALUE OF FACTOR H3: COMPLEXITY LEVEL OF TECHNICAL TASKS

ANNEX 4

VALUE OF FACTOR H4: SCIENTIFIC AND TECHNICAL VALUE

Note:

Levels 2, 3, and 4 are based on the ratio between the number of known basic features and the total number of basic features in the invention formula (the total number of basic features of the invention includes both the number of basic features identical to known solutions and the number of new basic features of the invention), and this ratio is greater than 1/2, indicating that the invention has few new basic features, equal to 1/2 indicates having half new basic features, less than 1/2 indicates having most new basic features.