Policy to promote scientific research activities

Associate Professor, Dr. Nguyen Vu Quynh, Vice Principal of Lac Hong University, during a professional science activity at the school. Photo: NVCC

These are the highlights of Decree No. 88/2025/ND-CP dated April 13, 2025 of the Government detailing and guiding a number of articles of Resolution No. 193/2025/QH15 on piloting a number of special mechanisms and policies to create breakthroughs in the development of science and technology, innovation and national digital transformation (Decree 88).

Motivation for scientific research

Decree 88 has up to 12 new contents or more detailed regulations in a direction that is beneficial to science and technology, innovation, and digital transformation activities. For example, Decree 88 stipulates that public service employees are allowed to participate in managing and working at enterprises established by public science and technology organizations and publicuniversities ; clearly stipulates that funds from the state budget will not be refunded in cases where science and technology tasks do not achieve the expected final results if the correct procedures are followed. Regarding the management of periodic science and technology results, Decree 88 focuses on post-acceptance monitoring; adds a corporate tax incentive mechanism for funding and investment activities in scientific research, technology development, and digital transformation, etc.

As a scientist who regularly conducts research projects, Associate Professor, Dr. Nguyen Vu Quynh, Vice Principal of Lac Hong University, expressed many things he was satisfied with after Decree 88 was issued.

Decree 88 consists of 4 chapters with 33 articles, with many provisions that are beneficial to scientific researchers so that they can confidently carry out scientific research activities.

Associate Professor, Dr. Nguyen Vu Quynh said that promoting the commercialization of research results according to Decree 88 not only paves the way for putting research results into practice, but also encourages the spirit of entrepreneurship and innovation among researchers, helping to shorten the gap between research and application, which has long been a major bottleneck in the science and technology ecosystem in Vietnam.

“Along with that, the policy of investing heavily in national digital platforms such as building national databases, public service portals, smart operations centers, etc. is a very remarkable step forward. Allowing the appointment of contractors for key digital transformation projects to ensure implementation progress shows the determination of the Government. This is a favorable environment for scientific and technological research results to be practically implemented, while creating new demand and motivation for highly applicable research topics in the digital field,” said Mr. Quynh.

Associate Professor, Dr. Nguyen Vu Quynh also highly appreciated the regulation exempting civil liability for organizations and individuals performing scientific and technological tasks using the state budget when they have complied with the regulations but the results are not as expected. This is an institutional breakthrough, helping to reduce pressure on scientists, encouraging them to dare to think, dare to do, dare to be creative, especially in the context of scientific research always having potential risks and not being able to guarantee certain results.

Decree 88 stipulates tax incentives for enterprises that sponsor research, allowing the sponsorship amount to be counted as deductible expenses when determining taxable income. This is a positive signal to attract the participation of the private sector in investing in research and innovation. This creates an effective coordination mechanism between scientists and enterprises, promoting the application of research results into specific products and services serving society.

Decree 88 stipulates that income from salaries and wages of individuals performing scientific and technological tasks using the state budget shall not be included in personal income tax. This is a worthy recognition of the contributions of scientists, contributing to creating more motivation for the research team to confidently devote themselves.

There will be more support from the Science and Technology Development Fund.

After the Government issued Decree 88, the Provincial People's Committee sent an official dispatch to departments, branches, sectors and localities on the implementation of the decree. In particular, the Provincial People's Committee requested to proactively review, develop plans and propose specific tasks, integrate into the annual work programs and plans of units and localities for implementation.

According to Director of the Department of Science and Technology Ta Quang Truong, the Department of Science and Technology has developed a project and submitted a document to the Provincial People's Committee on the establishment of the Science and Technology Development Fund of Dong Nai Province. The project document clearly states that "the financial mechanism for science and technology has been innovated, requiring Dong Nai Province to have a Science and Technology Development Fund to provide funding, sponsorship, support, and create opportunities for scientists to pursue research projects and businesses to invest in innovation, improve technology levels to serve production and business, and at the same time be ready to implement science and technology development tasks in the locality".

“The fund operates for the purpose of financing, providing funding, lending, guaranteeing loans and supporting the enhancement of the country’s science and technology capacity. The fund’s activities aim to support and promote the development of science and technology to serve the province’s socio-economic development,” said Mr. Truong.

The Fund operates under the model of a non-budgetary state financial fund, is a public service unit with revenue, self-sufficient in regular and investment expenditures (group 1), not for profit purposes, and manages and uses capital in accordance with current legal regulations.

The total capital of the fund is 100 billion VND, allocated from the state budget for the province's science and technology career, the initial charter capital is 100 billion VND. In the following years, based on the fund's operational situation, depending on the needs, operational capacity and the ability to balance the provincial budget, the Fund Management Board will specifically propose to the Provincial People's Committee to decide on changing the size of the fund's charter capital based on operational efficiency.

In addition, in order for Decree 88 to truly come into practice and be effective, scientists and science and technology organizations need timely guidance and support from management agencies, especially the Department of Science and Technology. Accordingly, the Department of Science and Technology needs to have detailed and specific instructions on the procedures for establishing or participating in establishing science and technology enterprises to commercialize research results, including legal steps, capital contribution conditions and mechanisms for officials to participate in the management and operation of enterprises.

According to Associate Professor, Dr. Pham Van Song, Vice President of Eastern University of Technology, the Department of Science and Technology should organize training sessions and seminars to disseminate the content and new policies of the above decree, helping organizations and individuals clearly understand their rights, obligations, as well as related support mechanisms. At the same time, it is necessary to coordinate with tax authorities to provide clear guidance on tax incentives such as: exemption of personal income tax for those performing science and technology tasks using the state budget and calculating research funding as deductible expenses when calculating corporate income tax.

Some opinions suggest that it is necessary to create conditions for science and technology organizations to access and participate in key digital transformation projects such as national databases, public service portals, smart operations centers, etc., to promote the application of research results into practice.

According to Mr. Song, scientists need a continuous feedback and support mechanism, through official information channels to receive and promptly handle difficulties and problems during the implementation process. As the state management agency for science and technology at the local level, the Department of Science and Technology needs to play a proactive and accompanying role, contributing to turning the correct policies of Decree 88 into a driving force to promote science and technology, innovation and national digital transformation.

Hai Yen

Source: https://baodongnai.com.vn/chuyen-doi-so/202505/chinh-sach-thuc-day-hoat-dong-nghien-cuu-khoa-hoc-20439fc/