The Government issued Decree No. 265/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Science , Technology and Innovation on finance and investment in science, technology and innovation.
Content of state budget expenditure for development investment in science, technology and innovation activities
According to the guidance in Decree No. 265/2025/ND-CP, the content of the state budget for investment in development for science, technology and innovation activities includes:
- Investment expenditures for developing science, technology and innovation infrastructure by sector, field and public investment object are implemented according to the provisions of the Decree detailing the implementation of a number of articles of the Law on Public Investment.
- Provide charter capital for national venture capital funds and local venture capital funds in accordance with the laws on science, technology and innovation.
- Other development investment expenditure tasks as prescribed by law to support, invest, cooperate and assign tasks to Vietnamese enterprises to develop strategic technologies are estimated annually according to the provisions at Point b, Clause 1, Article 8 of this Decree, including: Tasks specified at Points a, b and c, Clause 1, Article 36 of the Law on Science, Technology and Innovation; support enterprises to invest in research and development projects and production of digital technology products of key and strategic nature.
- Other investment activities serving the development of science, technology and innovation; other extraordinary investment tasks under the direction of the Party and State.
State budget content for science, technology and innovation
State budget expenditure for science, technology and innovation includes:
1- Branch performs scientific, technological and innovation tasks;
2- Expenditures for implementing special science, technology and innovation tasks, special national science, technology and innovation programs are subject to the expenditure contents specified in 1 and 4 and other specific expenditure contents;
3- Expenditure for supporting activities to improve scientific and technological capacity;
Many students in Robotics and Artificial Intelligence clubs have won prestigious medals in international competitions thanks to their creativity and diligence in scientific research. (Photo: Thanh Tung/VNA)
4- Branch performs innovation tasks to apply technology, transfer technology, innovate technology, and innovate;
5- Expenditure to support loan interest rates for projects and investment plans borrowing capital from credit institutions with content of technology application, technology transfer, technology innovation and creative innovation for implementation;
6- Support activities to develop innovation systems, creative startup ecosystems, promote innovation culture and creative startups;
7- Expenditure for public science and technology organizations;
8- Special public science and technology organizations apply the expenditure contents specified in points a, b, c, d, dd, e, g, h, i, Clause 7, Article 6 and the expenditure contents in Clause 8, Article 6 of this Decree;
9- Expenditures for public science and technology organizations are public innovation centers, public creative startup support centers, research and development centers and other organizations established by competent state agencies according to regulations in Article 48 of the Law on Science, Technology and Innovation according to regulations in Clause 7 above;
10- Management expenses of the National Science and Technology Development Fund, the National Technology Innovation Fund, the Science, Technology and Innovation Development Fund of Ministries, ministerial-level agencies, government agencies, other central agencies and provincial People's Committees;
11- Expenses for management of science, technology and innovation activities;
12- Support for registration, protection, exploitation and management of intellectual property rights;
13- Expenses for activities of standards, measurement, and quality according to the provisions of law on standards and technical regulations, law on measurement, law on product and goods quality, including: research, development, and completion of national standards and technical regulations; research, development, and completion of mechanisms and policies to promote productivity based on science, technology, and innovation; scientific research, application, and development of technology in measurement; costs of sampling, testing, appraisal, and inspection for quality surveys, quality inspections, and settlement of complaints and denunciations about product and goods quality;
14- Building, updating, and purchasing access to databases serving scientific, technological, and innovation activities.
15 - Support for publishing scientific research results in scientific journals, articles, books, and book chapters domestically and internationally;
16- Training and fostering to improve professional qualifications and skills for management staff and research staff on science, technology and innovation domestically and abroad;
17- Expenses for propaganda, dissemination of knowledge, communication, information activities, statistics, libraries and evaluation of scientific, technological and innovation activities; organization of domestic and international scientific conferences and seminars; commendation, awards for science, technology and innovation, technical improvement initiatives;
18- Expenditures for international integration activities in science, technology and innovation;
19- Implement policies to support the attraction, use, incentives, and treatment of individuals working in science, technology, and innovation;
20- Expenses for implementing policies and regimes for Chief Engineers and Chief Architects of science, technology, innovation and national digital transformation according to the provisions of Decree No. 231/2025/ND-CP dated August 26, 2025 of the Government regulating the selection and use of Chief Engineers and Chief Architects of science, technology, innovation and national digital transformation; expenses for implementing policies and regimes for attracting experts in science, technology, innovation and digital transformation according to the provisions of Decree No. 249/2025/ND-CP dated September 19, 2025 of the Government regulating mechanisms and policies for attracting experts in science, technology, innovation and digital transformation.
The Decree clearly states that the Ministry of Science and Technology shall preside over and coordinate with the Ministry of Finance to provide detailed guidance on the above regulations on regimes, standards, expenditure norms and state budget expenditure levels for the fields of science, technology and innovation.
Lecturers from the University of Technical Education - Danang University guide students in making scientific products. (Photo: Van Dung/VNA)
Management and use of state budget for career expenditure on science, technology and innovation activities
Decree regulating the management and use of state budget for career expenditures on science, technology and innovation activities as follows:
Regarding funding for performing scientific, technological and innovation tasks, the organization in charge of performing the tasks is responsible for managing and using the funding according to the provisions of Clause 4, Article 63 of the Law on Science, Technology and Innovation.
For expenses for performing the task of spending the state budget on science, technology and innovation activities not covered by the above provisions, agencies, organizations and units shall comply with the provisions in Clause 4, Article 63 of the Law on Science, Technology and Innovation and make payments and disbursements through the State Treasury in accordance with the provisions of the law on the state budget.
Adjustment of state budget expenditure estimates for science, technology and innovation activities shall be carried out in accordance with the provisions of the law on state budget.
Ministries, ministerial-level agencies, government agencies and other central agencies, and provincial People's Committees are responsible for inspecting and monitoring the implementation of the state budget for science, technology and innovation in accordance with the provisions of the law on the state budget./.
(Vietnam+)
Source: https://www.vietnamplus.vn/chi-ngan-sach-nha-nuoc-cho-hoat-dong-khoa-hoc-cong-nghe-va-doi-moi-sang-tao-post1071012.vnp
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