📋 Tender Overview
In the draft decree on science and technology enterprises, the Ministry of Science and Technology proposed preferential policies, supporting science and technology enterprises. Science and technology enterprises will enjoy many preferential and support policies, in the draft, the Ministry of Science and Technology proposed preferential policies and support for science and technology enterprises such as: exemption and reduction of corporate income tax; personal income tax incentives; exemption and reduction of land rent, water surface rent; Import tax exemption and reduction; bidding incentives; Credit incentives to carry out scientific research activities, technology development, technological innovation and production and business; support research and commercialization of scientific and technological results; support, encourage application and technological innovation; Honoring science and technology enterprises (S&T). Exemption and reduction of corporate income tax at S&T enterprises shall be exempted from taxes of no more than 4 years and 50% of tax payable must be paid up to no more than 09 years. Proposing 200% of expenses deductible when calculating corporate income tax under Resolution 68 of the Politburo, in addition, the draft decree also proposed additional regulations on preferential treatment for new products and services of the enterprise entitled to the full time of incentives when supplemented in the Certificate to encourage enterprises to constantly research S&T, create new technologies, new personal income tax incentives. for experts, scientists and human resources to participate in the research and development tasks of S&T enterprises in accordance with the Resolution 193/2025/QH15 and Article 71 of the Law on Science, Technology and Innovation. Occasionally, the income from salaries and wages from the performance of scientific, technological and innovative tasks of the researcher in science and technology is not tax income. Land lease, water surface renting in the draft Decree, the Ministry of Science and Technology proposes to supplement the regulations used for scientific research purposes exempted from land rent for the entire lease term based on Article 71 of the Law on Science, Technology and Innovation Innovation: Accordingly, the Production and Business Project of Science and Technology Enterprises is exempted from land rent as prescribed by the law on special land -based projects. Land for construction of laboratories, land to build technology incubators and incubators of S&T enterprises, land to build experimental facilities, land to build testing facilities, land for construction of physical facilities and shared infrastructure to support scientific research, technological development and innovation of S&T enterprises exempted from land rent during the lease period. One of the following conditions: 1. Having revenue or profit growth in production and business activities; 2. There are products formed from scientific and technological results to participate in production chains and export supply chains; 3. Participate in supporting and investing in creative start -up projects, technology incubation projects, contributing to the development of creative start -up ecosystems; 4. Establishing and effective operation of the science and technology development fund of the enterprise, contributing to promoting investment in science and technology, innovation and digital conversion.
