This Decree provides for mechanisms and policies on public-private cooperation for investment, scientific research, technology development, innovation and digital transformation; public-private cooperation in accordance with the provisions of the Investment Law in the form of public-private partnership; public-private cooperation in accordance with the mechanism of using public assets for joint venture and association purposes; responsibilities of parties in public-private cooperation activities...
Science, technology, innovation and digital transformation apply public-private partnership
According to the Decree, the fields of science, technology, innovation and digital transformation applying public-private partnership include:
1- High technology, strategic technology as prescribed by law on high technology, law on science, technology and innovation; infrastructure for science, technology and innovation to research, develop and apply high technology and strategic technology.
2- Digital infrastructure to meet the requirements of developing digital economy , digital society, digital government according to the Prime Minister's decision on digital infrastructure strategy in each period.
3- Shared digital platform as prescribed in Article 10 of Resolution No. 193/2025/QH15 dated February 19, 2025 of the National Assembly on piloting a number of special mechanisms and policies to create breakthroughs in science, technology, innovation and national digital transformation development.
4- Training activities for digital technology human resources, digital technology industry human resources; infrastructure serving training of digital technology human resources, digital technology industry human resources, including:
a) Investing in, building and operating online education and training platforms, digital university education models, and improving digital capacity in society;
b) Investing in, constructing, operating or renovating, upgrading, and expanding educational and training facilities, research institutes, and specialized training centers on strategic technologies specified in Clause 1 of this Article; national key scientific research, technology development, and innovation promotion facilities, and other facilities participating in the development of human resources for digital technology and strategic technologies;
c) Building, connecting and developing digital technology human resources training programs and digital technology industry human resources between domestic and international educational training institutions, research institutes and innovation centers or between educational training institutions, research institutes and centers with organizations, individuals and businesses.
5- Other types of technology, products, services, and activities that are suitable for the goals of scientific research, technology development and innovation, and promoting digital transformation.
Preferential policies and support of the State
Organizations and individuals participating in public-private partnerships for investment, scientific research, technology development, innovation and digital transformation are entitled to the following forms of incentives and support from the State:
1- Be entitled to tax incentives according to the provisions of the law on tax, including the policy that enterprises are allowed to deduct expenses to determine taxable income for expenses for research and development activities of enterprises at 200% of the actual costs of these activities when calculating corporate income tax according to the Government's regulations.
2- Be entitled to policies on exemption and reduction of land use fees, land rent, and investment incentives according to the provisions of the law on land, the law on investment, and relevant laws.
3- Own the results of scientific research, technological development, and innovation according to the provisions of law on science, technology, and innovation and Article 6 of this Decree.
4- Apply the mechanism of accepting risks in scientific, technological and innovative activities according to the provisions of the law on science, technology and innovation. Criteria for determining acceptable risks, the process of assessing compliance, the mechanism for protecting performers and managing scientific, technological and innovative tasks shall comply with the provisions of the law on science, technology and innovation.
5- Organizations and individuals participating in the implementation of investment projects in the forms prescribed in Chapter II of this Decree shall enjoy the preferential and support policies of the State prescribed in this Article and Article 17 of this Decree.
6- Organizations and individuals participating in public-private partnerships under the mechanism of using public assets for joint venture and association purposes as prescribed in Chapter III of this Decree shall enjoy preferential and support policies of the State as prescribed in this Article and Article 21 of this Decree.
7- Organizations and individuals participating in public-private partnerships in the forms prescribed in Chapter IV of this Decree shall enjoy preferential policies and support from the State prescribed in this Article and laws on science, technology and innovation.
8- The State places orders and appoints bidders for products and goods that are the result of public-private cooperation to perform special scientific, technological and innovative tasks in accordance with the law on science, technology and innovation.
Ownership, intellectual property, data and profit sharing in public-private partnerships
The Decree also specifically regulates ownership, intellectual property rights, data and profit sharing in public-private partnerships:
1- The rights to ownership, management and use of assets arising from research and development activities in public-private partnerships, including computer programs, products, technology platforms and other applications formed from data exploitation, analysis and development activities in public-private partnerships, are determined by the parties in the project contract or cooperation agreement, ensuring compliance with the provisions of the law on intellectual property, the law on science, technology and innovation and relevant laws, except for the case specified in Clause 2 of this Article.
2- Ownership and intellectual property rights to data generated from data exploitation, analysis and development activities in public-private partnership are determined as follows:
a) State agencies are the owners of original data directly created by state agencies during their operations or collected and created from digitized papers, documents and other forms of material, unless otherwise agreed by the parties;
b) Data arising from data mining, analysis and development activities are carried out according to the agreement between the parties, in accordance with the provisions of the law on data, the law on intellectual property, the law on science, technology and innovation and relevant laws.
3- The division of after-tax profits from the commercial exploitation of assets arising from research and development activities in public-private partnerships is carried out on the basis of an agreement between the parties in the project contract or cooperation agreement, in accordance with the provisions of the law on intellectual property, the law on science, technology and innovation and other relevant laws to ensure fair sharing of benefits, commensurate with the financial, resource and technological contributions of each party.
Forms of public-private partnership in the field of science, technology development, innovation and digital transformation
The Decree stipulates forms of public-private partnership in the fields of science, technology development, innovation and digital transformation, including:
1. Investment in the form of public-private partnership according to the provisions of the Law on Investment in the form of public-private partnership.
2. Using public assets for joint venture and association purposes.
3. Other forms of public-private partnership.
Public-private partnership under the provisions of the Law on Investment under the public-private partnership method
Regarding public-private partnership as prescribed by the Law on Investment under the public-private partnership method, the Decree stipulates that investment under the public-private partnership method is applied to investment, construction and operation projects that combine research and business activities (hereinafter referred to as science and technology PPP projects) to implement one or more of the following infrastructures:
1- Infrastructure for research and development of high technology and strategic technology.
2- Digital infrastructure, digital services, data.
3- Infrastructure for training digital technology human resources.
4- Other infrastructure on science, technology, innovation and digital transformation according to the provisions of law on science, technology and innovation.
The above PPP project is implemented under one or a combination of the following types of PPP contracts:
1- BOT (Build - Operate - Transfer), BTO (Build - Transfer - Operate), BOO (Build - Own - Operate) contracts as prescribed in Clause 1, Article 45 of the Law on Investment under the public-private partnership method are applied to projects with investment, construction, upgrading, expansion of scientific and technological infrastructure, innovation and digital transformation or combining scientific research activities, technology development and creation of scientific and technological products and services for business and commercialization.
2- BTL (Build - Transfer - Lease) and BLT (Build - Lease - Transfer) contracts stipulated in Clause 2, Article 45 of the Law on Investment under the public-private partnership model are applied to projects with investment, construction, upgrading, expansion of scientific and technological infrastructure, innovation and digital transformation or combining scientific research and technological development activities to create scientific and technological products and services but not for business or commercialization purposes.
3- The BT (Build - Transfer) contract stipulated in Clause 2a, Article 45 of the Law on Investment under the public-private partnership method (amended and supplemented by Law No. 57/2024/QH15) is applied to projects with investment, construction or renovation, upgrading, expansion of science, technology, innovation and digital transformation infrastructure to transfer to state agencies after completing the construction investment phase.
4- The O&M (Operation - Management) contract specified in Point d, Clause 1, Article 45 of the Law on Investment under the public-private partnership method is applied to state agency projects that have scientific, technological, innovation and digital transformation infrastructure and require management and operational experience of investors for scientific research, technology development and commercialization of scientific and technological products.
State support, incentive and investment guarantee policies for PPP projects
The Decree stipulates that science and technology PPP projects are subject to specific mechanisms on support, incentives, and investment guarantees from the State as follows:
1- The State capital participation rate in PPP projects is up to 70% of the total investment to support construction and pay for compensation, site clearance, support, resettlement; and support construction of temporary works.
2- PPP projects with scientific research, technology development and innovation activities are ordered or funded in part or in full from the state budget as prescribed in Article 22 of this Decree. This funding is independent of the state capital participating in the PPP project as prescribed in Clause 1 of this Article.
3- The mechanism for sharing the increase and decrease in revenue as prescribed in Article 82 of the Law on Investment under the public-private partnership method is applied. In the first 3 years after the time of operation and business, the sharing rate of 100% of the difference between the actual revenue and the revenue in the financial plan is applied when the actual revenue is lower than the revenue in the financial plan. The sharing of the decrease in revenue in this clause is applied when the PPP project meets the conditions prescribed in Clause 2, Article 82 of the Law on Investment under the public-private partnership method.
4- The provisions on early termination of contracts in Article 52 of the Law on Investment under the public-private partnership method shall be applied in cases where scientific, technological and innovative products created by PPP project enterprises have implemented the revenue reduction sharing mechanism prescribed in Clause 3 of this Article in the first 3 years after the time of operation and business but the actual revenue is still lower than 50% of the expected revenue in the financial plan.
Investors and project enterprises will be paid by the State for all investment costs, construction of scientific and technological infrastructure and legal operating costs related to scientific and technological activities when meeting the conditions prescribed by the Law on Investment under the public-private partnership method.
In case of early termination of the contract, the assets formed from the project shall be transferred to the State according to the provisions of Section 3, Chapter V of the Law on Investment under the public-private partnership method; scientific and technological products formed from the project shall be handled according to the agreement in the PPP project contract.
Public-private partnership based on the mechanism of using public assets for joint venture and association purposes
Regarding the public-private partnership method according to the mechanism of using public assets for joint ventures and associations, the Decree stipulates: Public service units are allowed to use public assets (including data) for joint ventures and associations with each other or with other organizations and individuals for scientific research and technology development as prescribed in Clause 1, Article 2 or to carry out training cooperation activities as prescribed in Clause 4, Article 2 of this Decree. Public science and technology organizations and public service units are not required to pay a minimum amount of 2% of revenue as prescribed in the Government's Decree detailing a number of articles of the Law on Management and Use of Public Assets in cases of use for joint ventures and associations for scientific research and development of strategic technologies as prescribed in Clause 1, Article 2 of this Decree or to carry out training cooperation activities as prescribed in Clause 4, Article 2 of this Decree.
This Decree takes effect from July 1, 2025, except for the provisions in Clause 2 of this Article. The provisions in Articles 6, 19 and 22 of this Decree take effect from October 1, 2025.
Snow Letter
Source: https://baochinhphu.vn/co-che-chinh-sach-hop-tac-cong-tu-trong-linh-vuc-phat-trien-khoa-hoc-cong-nghe-doi-moi-sang-tao-va-chuyen-doi-so-102250702182009765.htm
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