Decree No. 99/2014/NĐ-CP on investment in developing scientific and technological capacity and encouraging scientific and technological activities in higher education institutions

DECREE

Regulations on investment in developing scientific and technological capacity and encouraging scientific and technological activities

 in higher education institutions

____________________

The Government issued on December 25, 2001;

Pursuant to the Higher Education Law on June 18, 2012;

Pursuant to the Law on Science and Technology dated June 18, 2013;

promulgates a Decree stipulating the criteria for stratification, ranking framework, and ranking standards for higher education institutions.

The Government promulgates this Decree to regulate investment in developing scientific and technological capacity and encouraging scientific and technological activities in higher education institutions.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed guidance for Clause 1, Article 42 of the Higher Education Law, which regulates investment in developing scientific and technological capacity and encouraging scientific and technological activities in higher education institutions.

Article 2. Applicability

This Decree applies to universities, university colleges, academies, college-level institutions (hereinafter referred to collectively as higher education institutions); research institutes within the scope of tasks assigned for training doctoral level; organizations and individuals, both domestic and foreign, participating in investment development activities and encouraging scientific and technological activities in higher education institutions.

Article 3. Explanation of Terms

In this document, the following terms are understood as follows:

1. Scientific and technological capacity includes scientific and technological human resources; intellectual property; physical infrastructure, laboratories, equipment; financial resources to implement scientific and technological tasks.

2. Scientific and technological activities in higher education institutions include scientific research, experimental and applied research, technology development, technology application, science and technology services, promoting initiatives and other creative activities aimed at developing science and technology.

3. Leading scientists are scientists meeting the criteria specified in Article 15 of Decree No. 40/2014/NĐ-CP dated May 12, 2014 of the Government on the utilization and promotion of individuals engaged in scientific and technological activities.

4. Talented young scientists are scientists meeting the criteria specified in Article 23 of Decree No. 40/2014/NĐ-CP dated May 12, 2014 of the Government on the utilization and promotion of individuals engaged in scientific and technological activities.

Chapter II

INVESTMENT IN DEVELOPING SCIENTIFIC AND TECHNOLOGICAL CAPACITY IN

 HIGHER EDUCATION INSTITUTIONS

Article 4. Content of Investment

1. Development of scientific and technological human resources in higher education institutions, including the following contents:

a) Training and upgrading the teaching staff, researchers, managers of scientific and technological affairs;

b) Building and developing strong research groups, leading scientists, talented young scientists.

2. Development of physical infrastructure in higher education institutions, including the following contents:

a) Building national key laboratories, modern and integrated specialized and interdisciplinary laboratories;

b) Establishing library systems, journals, information technology infrastructure, and databases on science and technology;

c) Purchasing intellectual property rights and accessing foreign scientific and technological databases;

d) Purchasing technology, supporting technology transfer and importation from abroad in accordance with the law.

3. Funding for scientific and technological activities in higher education institutions, including the following contents:

a) Implementing scientific and technological tasks at various levels;

b) Organizing domestic and international scientific conferences and seminars;

c) Supporting funding for publishing articles in reputable international scientific journals;

d) Supporting professors who are permanent faculty members, leading scientists, and talented young scientists to attend domestic and international scientific conferences and seminars;

đ) Supporting commercialization of research results and technology development, nurturing and innovating technology.

Article 5. Investment Requirements

Investment to develop scientific and technological potential in higher education institutions must meet the following requirements:

1. Be consistent with the national strategy and orientation for the development of science and technology, and with the development strategy of the higher education institution.

2. Be consistent with the state budget balance capacity and other legitimate sources of income of the higher education institution.

3. Focus on key areas, achieve efficiency, and aim towards final products.

4. Be transparent, comply with the law.

Article 6. Priority Investment Targets

1. Higher education institutions with strong human resource research and application capabilities, key universities, and colleges.

2. Higher education institutions located in regions with particularly difficult socio-economic conditions, playing an important role in training human resources, conducting research, and transferring technology to serve regional economic and social development.

3. Higher education institutions that meet the conditions stipulated in Article 7 of this Decree; having research programs related to national products and priority research directions of the State.

Article 7. Conditions for Priority Investment

Higher education institutions will be prioritized for investment if they meet the following conditions:

1. Have strong human resource research capabilities, many strong research groups, and a ratio of PhDs to lecturers reaching 25% or more.

2. Complete annual scientific and technological tasks on schedule, achieving high effectiveness; scientific and technological activities over three consecutive years are rated as good or better.

3. Have a scientific and technological enterprise or a scientific research center, with many applications of research results into practical production and life, generating high economic and social benefits.

4. Conduct effective international cooperation in science and technology, with many works published in reputable international scientific journals.

Article 8. Sources of Investment

The sources of investment to develop scientific and technological potential in higher education institutions include:

1. State budget.

2. Legitimate income of higher education institutions.

3. National, ministry, sector, and enterprise science and technology development funds.

4. Capital from organizations and individuals both within and outside the country.

5. Other legitimate capital sources.

Article 9. Approval of Investment

1. Annually, according to the assigned plan, higher education institutions build investment projects to develop their scientific and technological potential and submit them to the competent authority for approval.

2. Ministries, sectors, provincial People's Committees, and municipal People's Committees under the central government approve investment projects to develop scientific and technological potential in subordinate higher education institutions in accordance with the provisions of the law.

Chapter III

ENCOURAGE SCIENTIFIC AND TECHNOLOGICAL ACTIVITIES IN HIGHER EDUCATION INSTITUTIONS

Article 10. Encouraging Lecturers to Engage in Scientific Research

1. Lecturers in higher education institutions are entitled to the following encouragement and support policies:

a) Enjoy tax incentives on personal income tax for income from research contracts and technology development contracts in priority and key fields, and for contracts implemented in mountainous, remote, and particularly difficult regions, as prescribed by law;

b) Receive a cash award not exceeding thirty times the basic salary if they publish one article in a reputable international scientific journal listed in the ISI, SCI, or SCIE index. The award money comes from the scientific and technological business expenses allocated to the higher education institution;

c) Receive 50% support for copyright registration fees. The support fund comes from the scientific and technological business expenses allocated to the higher education institution;

d) Equivalent to twenty hours of theoretical teaching if they publish one article in a scientific journal with a rating of 1 in the list of the State Council for Professor Titles.

2. Leading scientists who are lecturers in higher education institutions are entitled to encouragement and support policies as prescribed in Government Decree No. 40/2014/NĐ-CP dated May 12, 2014, regarding the utilization and promotion of individuals engaged in scientific and technological activities.

3. Professors who are permanent lecturers in higher education institutions are entitled to the following encouragement and support policies:

a) Establish an outstanding research group in their field of expertise and receive funding for the group's activities from the scientific and technological business expenses;

b) Receive support for participation in domestic and international scientific conferences and seminars in their field of expertise; the number of foreign conference attendances does not exceed two times per year. The support fund comes from the scientific and technological business expenses allocated to the higher education institution;

c) Prioritize being entrusted to lead the implementation of ministry-level scientific and technological tasks linked to doctoral training programs, with funding up to the final product.

4. Talented young scientists who are lecturers in higher education institutions are entitled to encouragement and support policies as prescribed in Government Decree No. 40/2014/NĐ-CP dated May 12, 2014, regarding the utilization and promotion of individuals engaged in scientific and technological activities, and the following additional encouragement and support policies:

a) Prioritize selection for advanced studies domestically and abroad;

b) Create conditions for participation in scientific research to promote and develop their research specialty. Prioritize entrusting them to lead potential scientific and technological tasks with funding up to the final product;

c) Consider providing support for participation in domestic and international scientific conferences and seminars in their field of expertise. The support fund comes from the scientific and technological business expenses allocated to the higher education institution;

d) Consider providing support for using national key laboratories, specialized, and interdisciplinary laboratories to implement scientific and technological tasks, except when these costs have already been budgeted for the task implementation.

Article 11. Encouraging enterprises, organizations, and individuals to invest in developing scientific and technological capabilities and activities.

1. Enterprises, organizations, and individuals shall be exempted or granted tax reductions on corporate income tax, personal income tax, and import tax in accordance with the provisions of the Tax Law when:

a) Investing in developing scientific and technological capabilities in higher education institutions using pre-tax profits or post-tax profits;

b) Investing in developing scientific and technological capabilities in higher education institutions using pre-tax income or post-tax income;

c) Importing equipment, machinery, and raw materials for investing in developing scientific and technological capabilities in higher education institutions;

d) Conducting technology transfer activities from higher education institutions;

đ) Applying research results from higher education institutions to develop and innovate technology.

2. The State recognizes and protects property rights, investment capital, income, and other legitimate rights and interests of enterprises, organizations, and individuals when investing in developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions.

Chapter IV

RESPONSIBILITIES AND LIMITATIONS

OF HIGHER EDUCATION INSTITUTIONS THAT ARE INVESTED IN

Article 12. Responsibilities of Higher Education Institutions

1. Developing plans, projects, and mobilizing funding for investment in developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions.

2. Creating favorable conditions for enterprises, organizations, and individuals to participate in investment activities aimed at developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions.

3. Ensuring that 20% of the counterpart funds are available for scientific and technological capability development projects that are invested in.

4. Ensuring the proper and effective use of investment funds; being responsible under the law for any violations in the investment in developing scientific and technological capabilities at higher education institutions.

5. Allocating a minimum of 5% of the legal revenue of higher education institutions annually to invest in developing scientific and technological capabilities and encouraging scientific and technological activities within the institution.

6. Allocating a minimum of 3% of the tuition revenue of higher education institutions annually to support students and learners in conducting scientific research.

Article 13. Rights and Authorities of Higher Education Institutions

1. Having autonomy to decide on training, recruitment, utilization, and remuneration for teaching staff, researchers, and science and technology management personnel within higher education institutions.

2. Having autonomy to decide on investment items within the total allocated investment capital for developing scientific and technological capabilities.

3. Having autonomy to decide on the use of physical facilities, laboratories, and equipment invested in for educational purposes, scientific research, technology transfer, and providing science and technology services.

Chapter V

IMPLEMENTATION

Article 14. Responsibilities of the Ministry of Education and Training

1. Annually, preparing the budget for investment in developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions under its jurisdiction and submitting it to the Ministry of Science and Technology for consolidation and submission to the Ministry of Planning and Investment and the Ministry of Finance.

2. Guiding and supporting investors in implementing investment projects aimed at developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions under its jurisdiction.

3. Organizing inspections, supervision, evaluation of results, handling complaints, rewards, and penalties for investment activities aimed at developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions under its jurisdiction.

Article 15. Responsibilities of the Ministry of Science and Technology

Taking the lead and coordinating with relevant ministries, sectors, provincial people's committees, and centrally-administered city people's committees to consolidate the annual state budget for investment in developing scientific and technological capabilities and encouraging scientific and technological activities in higher education institutions, and submitting it to the Ministry of Planning and Investment and the Ministry of Finance.

Article 16. Responsibilities of the Ministry of Planning and Investment, the Ministry of Finance

Shall take the lead and coordinate with ministries, sectors, provincial People's Committees under central cities to balance and allocate the state budget annually for developing potential and encouraging scientific and technological activities in higher education institutions.

Article 17. Responsibilities of ministries, sectors, provincial People's Committees under central cities

1. Annually, prepare the budget estimate for investment in developing potential and encouraging scientific and technological activities in subordinate higher education institutions, submit it to the Ministry of Science and Technology for consolidation, then send it to the Ministry of Planning and Investment and the Ministry of Finance.

2. Guide and support investors in implementing projects for developing potential and encouraging scientific and technological activities in higher education institutions managed by ministries, sectors, and localities.

3. Organize inspections, supervision, evaluation of results, resolution of complaints and denunciations, commendation, and handling of violations concerning investment in developing potential and encouraging scientific and technological activities in higher education institutions managed by ministries, sectors, and localities.

4. Report on the implementation of projects for developing potential and encouraging scientific and technological activities in higher education institutions managed by ministries, sectors, and localities to the Ministry of Education and Training and the Ministry of Science and Technology before November 20 each year for consolidation and monitoring.

Chapter VI

IMPLEMENTING PROVISIONS

Article 18. Effective Date

This Decree takes effect from December 15, 2014.

Article 19. Responsibility for Implementation

The Minister, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for enforcing this Decree./.