From December 23, 2024, what are trực tiếp bóng đá hôm nay regulations regarding criteria for high technology application investment projects to produce high-tech products in Vietnam?
FromDecember 23, 2024, what are trực tiếp bóng đá hôm nay regulations regarding criteria for high technology application investment projects to produce high-tech products in Vietnam?
Based on Article 4 ofCircular 08/2024/TT-BKHCN(effective from December 23, 2024), trực tiếp bóng đá hôm nay criteria for high technology application investment projects to produce high-tech products are as follows:
(1)trực tiếp bóng đá hôm nay objectives and activities of trực tiếp bóng đá hôm nay investment project align with trực tiếp bóng đá hôm nay tasks of trực tiếp bóng đá hôm nay high-tech zone as specified in Clause 2, Article 31 of trực tiếp bóng đá hôm nayHigh Technology Law 2008.
(2)Implement environmentally friendly measures and energy savings.
(3)Comply with trực tiếp bóng đá hôm nay planning, capability of supplying technical and social infrastructure of trực tiếp bóng đá hôm nay high-tech zone and relevant legal regulations.
(4)trực tiếp bóng đá hôm nay investor proposes an investment project with financial capability or mobilizes other legal resources to meet trực tiếp bóng đá hôm nay capital requirements for construction, maintenance, and operation of trực tiếp bóng đá hôm nay project; possesses trực tiếp bóng đá hôm nay technological and managerial capabilities to ensure project implementation is on schedule and according to plan.
(5)trực tiếp bóng đá hôm nay technology applied in trực tiếp bóng đá hôm nay investment project must be categorized in trực tiếp bóng đá hôm nay prioritized high technology list for investment development issued by trực tiếp bóng đá hôm nay Prime Minister's Decision.
(6)Utilize energy efficiently and effectively.
(7)trực tiếp bóng đá hôm nay quality management system reaches international industry-specific standards.
(8)Comply with environmental standards and technical regulations in trực tiếp bóng đá hôm nay field of trực tiếp bóng đá hôm nay investment project's activities according to Vietnamese law. Encouragement to achieve international environmental standards like ISO 14000 or equivalent standards.
(9)trực tiếp bóng đá hôm nay products of trực tiếp bóng đá hôm nay investment project must be on trực tiếp bóng đá hôm nay list of high-tech products encouraged for development issued by trực tiếp bóng đá hôm nay Prime Minister's Decision, in which trực tiếp bóng đá hôm nay annual revenue from high-tech product production of trực tiếp bóng đá hôm nay investment project must account for at least 80% of trực tiếp bóng đá hôm nay total annual revenue of trực tiếp bóng đá hôm nay investment project.
(10)trực tiếp bóng đá hôm nay number of employees holding vocational education certificates or higher education degrees must constitute at least 75% of trực tiếp bóng đá hôm nay total workforce of trực tiếp bóng đá hôm nay investment project.
(11)trực tiếp bóng đá hôm nay number of employees with college-level education or higher directly participating in research, development, and technology application activities of trực tiếp bóng đá hôm nay investment project must satisfy trực tiếp bóng đá hôm nay following requirements:
- For investment projects with capital scale from 6,000 billion VND or more, disbursing a minimum of 6,000 billion VND within 3 years from trực tiếp bóng đá hôm nay date of issuance of trực tiếp bóng đá hôm nay Investment Registration Certificate or investment policy approval, with total workforce from 3,000 people or more: must be at least 2.5% of trực tiếp bóng đá hôm nay total employees of trực tiếp bóng đá hôm nay investment project;
- For other cases: must be at least 5% of trực tiếp bóng đá hôm nay total employees of trực tiếp bóng đá hôm nay investment project;
- Employees directly engaging in research, development, and technology application activities of trực tiếp bóng đá hôm nay investment project regulated in this clause must have indefinite-term labor contracts or fixed-term contracts of 1 year or more to directly participate in research, development, and technology application activities of trực tiếp bóng đá hôm nay investment project, where employees with college education account for no more than 30%.
(12)trực tiếp bóng đá hôm nay ratio of total annual expenditure for research, development, and technology application to trực tiếp bóng đá hôm nay total annual revenue of trực tiếp bóng đá hôm nay investment project must meet trực tiếp bóng đá hôm nay following requirements:
- For investment projects with a capital scale from 6,000 billion VND or more, disbursing a minimum of 6,000 billion VND within 3 years from trực tiếp bóng đá hôm nay date of issuance of trực tiếp bóng đá hôm nay Investment Registration Certificate or investment policy approval, or investment projects with total annual revenue reaching at least 10,000 billion VND within 3 years from trực tiếp bóng đá hôm nay year of revenue: must be at least 0.5%;
- For other cases: must be at least 1%.
(13)trực tiếp bóng đá hôm nay project's technology line must be synchronously invested, reaching an advanced level, organized following specialization and automation, in which at least 1/3 of trực tiếp bóng đá hôm nay automatic devices are program-controlled; arranged in a workspace that ensures occupational safety and hygiene standards according to Vietnamese law. Priority is given to 100% new investments.
From December 23, 2024, what are trực tiếp bóng đá hôm nay regulations regarding criteria for high technology application investment projects to produce high-tech products in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
When shall a high technology application investment project to produce high-tech products be considered a level 1 high-tech investment project?
According to point a, clause 1 of Article 3 ofDecision 29/2021/QD-TTgon criteria for high technology, technology transfer, Vietnamese enterprises participating in trực tiếp bóng đá hôm nay chain, local production value, it is identified that a high technology application investment project to produce high-tech products is considered a level 1 high-tech investment project when it simultaneously meets trực tiếp bóng đá hôm nay following conditions:
- Revenue from high-tech products achieves at least 70% of trực tiếp bóng đá hôm nay total net annual revenue of trực tiếp bóng đá hôm nay project;
- Total expenditure on research and development activities over trực tiếp bóng đá hôm nay net revenue minus input value (including trực tiếp bóng đá hôm nay value of imported and domestically purchased raw materials and components for production) of trực tiếp bóng đá hôm nay investment project reaches at least 0.5% annually;
- trực tiếp bóng đá hôm nay ratio of labor directly involved in research and development to trực tiếp bóng đá hôm nay total workforce of trực tiếp bóng đá hôm nay investment project organization achieves at least 1%.
Is a level 1 high-tech investment project eligible for corporate income tax incentives in Vietnam?
According to point b, clause 2 of Article 5 ofDecision 29/2021/QD-TTgon corporate income tax rates as follows:
Corporate Income Tax Rate
...
- Preferential tax rate of 7% for 33 years applies to income from investment projects in one of trực tiếp bóng đá hôm nay following cases:
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b) Investment projects subject to trực tiếp bóng đá hôm nay provisions at point b, clause 2, Article 20 of trực tiếp bóng đá hôm nay Investment Law and meeting one of trực tiếp bóng đá hôm nay four following criteria:
- Is a level 1 high-tech project;
- Includes a Vietnamese enterprise participating in trực tiếp bóng đá hôm nay level 1 chain;
- trực tiếp bóng đá hôm nay value added makes up more than 30% to 40% of trực tiếp bóng đá hôm nay total cost of trực tiếp bóng đá hôm nay final output product supplied by trực tiếp bóng đá hôm nay economic organization;
- Meets trực tiếp bóng đá hôm nay level 1 technology transfer criteria.
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Thus, a level 1 high-tech investment project will be eligible for corporate income tax incentives with a preferential tax rate of 7% for 33 years if it falls under trực tiếp bóng đá hôm nay investment project group with capital scale from 30,000 billion VND or more, with a minimum disbursement of 10,000 billion VND within 3 years from trực tiếp bóng đá hôm nay date of issuance of trực tiếp bóng đá hôm nay Investment Registration Certificate or investment policy approval.
