High-tech incentive policies need to be clear and outstanding.

Head of the National Assembly Delegation of Gia Lai Province Chau Ngoc Tuan chaired the discussion session at Group 5

On the afternoon of November 6, the National Assembly Delegation of Gia Lai province and the National Assembly Delegation of Thai Nguyen province (Group 5) discussed in groups the draft Law on Digital Transformation; the draft Law on High Technology (amended) and the draft Law on amending and supplementing a number of articles of the Law on Technology Transfer.

Carefully evaluate the tax incentive provisions in the draft Law on Technology Transfer

National Assembly Deputy Nguyen Thi Mai Phuong (Gia Lai) expressed her agreement with the necessity of promulgating the Law amending and supplementing a number of articles of the Law on Technology Transfer, in order to institutionalize the Party's policy on science and technology development, innovation and private economic development, while meeting practical requirements in the new period.

National Assembly Delegate Nguyen Thi Mai Phuong (Gia Lai) speaks

Concerned about the consistency between the draft Law and the current legal system, including the Law on Corporate Income Tax, the delegate said that Clause 20, Article 1 of the draft Law adds Clause 6b to Article 35 of the Law on Technology Transfer, which allows technology transfer costs to be included in deductible expenses when determining taxable income for corporate income tax, with different incentive levels: 100% for the Application and Operation level, 150% for the Mastery and Improvement level, and 200% for the Innovation and Development level.

According to delegate Nguyen Thi Mai Phuong, the 2025 Law on Corporate Income Tax has quite comprehensive provisions on deductible expenses when determining taxable income in scientific, technological and innovation activities, including funding and direct expenses for scientific research, technological development, innovation and digital transformation.

Therefore, the draft Law amending and supplementing a number of articles of the Law on Technology Transfer continues to stipulate that costs for technology transfer activities are also included in deductible expenses when determining taxable income, which is different from and at risk of conflicting with the Law on Corporate Income Tax, which was recently passed by the National Assembly at the 9th Session and takes effect from October 1, 2025.

Delegates suggested that the drafting agency must carefully assess the urgency and appropriateness of this policy, and consider the impact on central and local budget revenues to avoid conflicts with the Law on Corporate Income Tax. This is to ensure the consistency and stability of the legal system, in accordance with the requirements of Resolution 66-NQ/TW on innovation in law-making and enforcement, and maintain the ability to balance the state budget.

In addition, delegates said that the specific provisions on three preferential levels (100%, 150%, 200%) for deductible expenses when determining taxable income in the draft Law are too detailed. These preferential levels should be assigned to the Government to ensure flexibility and feasibility.

If only incentives are "as prescribed by law", it is not necessary to include them in the Law.

Referring to the preferential policy for high-tech development in the draft Law on High Technology (amended), National Assembly member Le Hoang Anh (Gia Lai) also said that the current regulations do not clearly show the content of priority and support. "If only incentives, support or priorities are stipulated "according to the provisions of law", it is not necessary to include them in the Law".

According to delegates, there should be outstanding incentive policies to truly create motivation to attract investment, promote high-tech development and regulate them in the Law, instead of repeating general principles already stipulated in other laws.

National Assembly Delegate Le Hoang Anh (Gia Lai) speaks

In addition, delegate Nguyen Thi Mai Phuong noted that clauses 1, 2 and 10, Article 25 of the draft Law on High Technology (amended) are proposing to abolish, amend and supplement many provisions of the Law on Corporate Income Tax.

According to the delegate, the adjustment of the Law on Corporate Income Tax is an important issue, directly affecting the state budget, especially the central budget. Therefore, the delegate requested to carefully evaluate the proposed contents of abolition, amendment, and supplementation, ensuring compliance with the spirit of Resolution 66-NQ/TW.

At the same time, it is necessary to closely review all relevant provisions of the Law on Corporate Income Tax to ensure consistency and synchronization with the contents being amended and supplemented in the draft Law on High Technology.

Commenting on the draft Law on Digital Transformation, delegate Le Hoang Anh said that the draft Law needs to be carefully reviewed, especially from Article 15 to Article 24 regulating the responsibilities of intermediary platforms, because this content overlaps with the provisions in the Law on E-commerce.

“If issued like that, it will be very difficult to determine when to apply the Law on Digital Transformation and when to apply the Law on E-commerce,” the delegate said, and at the same time suggested comparing and reviewing with relevant laws, and laws in the fields of investment and tax, to ensure the consistency of the legal system and no overlap in implementation.

Source: https://daibieunhandan.vn/chinh-sach-uu-dai-cong-nghe-cao-can-ro-rang-va-vuot-troi-10394713.html