The Ministry of Science and Technology has issued Circular 05/2022/TT-BKHCN guiding the use of the Science and Technology Development Fund of enterprises.
According to the Circular, the enterprise's Science and Technology Development Fund is spent on activities to support the development of science and technology of the enterprise, including:
- Equipping material and technical facilities for S&T activities of enterprises: Building research and development organizations, centers for analysis, testing, verification, calibration and product testing; information infrastructure, enterprise database and statistics on S&T activities; spending for the maintenance and repair of material - technical foundations and equipment for S&T activities.
- Buying the right to use, ownership of: Technological tips; Technical knowledge about technology that is transferred in the form of technology plans, technological processes, technical designs, technical solutions, formulas, specifications, drawings, computer programs, data information; solutions to rationalize production, innovate technology; patents for inventions, utility solutions; tree seedlings; industrial designs; initiative; relevant documents, research results, domestic and foreign products to serve S&T activities of enterprises.
- Purchasing of machinery and equipment for technological innovation to directly serve production and business activities to replace part or all of the existing or used technology with more advanced technologies in order to improve productivity, product quality or improve the enterprise's new product development.
- Paying salaries, hiring experts or making contract with domestic and foreign S&T organizations to carry out S&T activities of enterprises.
- Expenses for training S&T human resources of enterprises.
- Expenses for initiative activities.
- Expenses for cooperation activities on science and technology with domestic and foreign organizations, individuals and enterprises: Survey activities, finding partners, domestic and foreign technology needs; expenses for joint research cooperation tasks in the fields of science and technology that are encouraged and prioritized by the state.
- Expenses for evaluation, testing, assessment, verification, promotion and commercialization of new products and new technologies; registration of intellectual property rights.
- Expenses for funding and financial support for the implementation of tasks under the Project "Supporting the national innovation startup ecosystem until 2025".
Besides, the enterprise's Science and Technology Development Fund is also spent for technology transfer activities, performing S&T tasks, and fund management activities.
This Circular takes effect from June 1, 2022 and applies to the use of the Science and Technology Fund at enterprises from the Corporate income tax period of 2022.
Source: chinhphu.vn
