The science and
technology enterprises (S&T Enterprises) means an enterprise implementing
production and business science and technology service to make a goods or
product from results of science research and technology development. The
S&T Enterprise’s operation is based on the successful application and
exploitation of research process in itself or the results of scientific and
technological research from the scientists, organizations or research results
transferred from abroad that they have the lawful ownership use rights. The
Government issued the Decree No. 13/2019/ND-CP dated on February 01st,
2019 on science and technology enterprises.
The setting up of S&T Enterprises in Vietnam is
only acceptable when meeting the following conditions for granting Certificates
of science and technology enterprise, which is acting as operation license as
well as basis for implementing the incentives and support policy for investment
and takes effect nationwide: i) Established and operated under the Law on
Enterprises; ii) Being able to create or apply scientific and technological
results which are evaluated, appraised and recognized by competent authorities;
iii) Obtaining turnover form the production of, and dealing in, products and
goods created from scientific and technological results for at least 30% of the
total turnover. This condition shall apply in case the enterprises is
established to or more 5 years.
Certificate of science and technology enterprise is issued by the
Department of Science and Technology or National Agency for Technology
Entrepreneurship and Commercialization Development (NATECH) belonging to the
Ministry of Science and Technology depending on each specific case.
One of the important
provisions related to the S&T Enterprises of Decision No. 844/QD-TTg of the
Prime Minister dated on May 18th, 2016 on approval for “Assistance
policies on national innovative startup ecosystem to 2025” stipulates for continuing
to implement the Project of Vietnamese Silicon Valley. This Project have been
creating the most favourable conditions for development of the S&T
Enterprises and encouraging S&T Enterprises to research, improve their
goods or product to meet the demands of market.
With the application of scientific research results and
technological development into production and business activities, S&T
Enterprises not only bring new high quality products which are able to compete
with imported goods, but also encourage science and technology research and
application into production and business. S&T Enterprises are entitled to
enjoy preferential on enterprise income tax exemption and reduction; exemption
and reduction of land and water surface rent; credit incentives;… and
especially supporting research activities and commercialization of new
scientific and technological results supplemented by Decree No. 13/2019/ND-CP.
The promotion of
commercialization of science and technology results contributes actively to the
development of the science and technology market, facilitates the application
of research results to real life. Every year, Vietnam has thousands of research
results and inventions from universities, research institutes, research
centers, domestic research groups and foreign organizations and individuals
registered in Vietnam. But very few research results are applied to production
or commercial products on the market. In order to resolve this situation, the
Vietnamese Government supports the S&T Enterprises through policies on
enjoying import and export tax; use of research equipment in national key
laboratories, technology incubators,… of the State; investment preferences of
the Scientific and Technological Development Fund and other funds; priority to
participate in projects to support the commercialization of the results of
science and technology, intellectual property of the State;… as stipulated in
Decree No. 13/2019/ND-CP and relevant legal documents.
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