On October 25, 2014, the Government issued the Decree No. 99/2014/ND-CP on investment to develop science and technology potential of, and encouragement of science and technology activities in, higher education institutions, and decide to have monetary bonus 30 times the common basic salary level for article published in an international scientific journal on the ISI (Institute of Science Index), SCI (Science Citation Index) or SCIE (Science Citation Index Expanded). These bonuses shall be awarded from funds for non-business science and technology activities allocated to higher education institutions.
Besides, lecturers in higher education institutions are entitled to the incentives and support that personal income tax incentives for incomes from contracts on scientific research and technological development in prioritized and key fields and contracts performed in mountainous, deep-lying or exceptionally difficult areas as prescribed by law; funding of 50% of the copyright registration fee, which shall be taken from funds for non-business science and technology activities allocated to higher education institutions and being regarded as having twenty hours of theoretical lecturing, if having an article published in a level-1 scientific journal on the list of the State Council for Professor Title.
Lecturers who are talented young scientists in higher education institutions are entitled to the incentive and support policies to be prioritized for study at home and abroad to raise their professional qualifications; to be given conditions to participate in scientific research for promotion, development and orientation of their research expertise. To be prioritized to perform potential science and technology tasks with end product-based package funds; to receive funding support for participation in domestic and international science conferences and seminars in their professional fields…
Besides, the State shall recognize and protect asset ownership rights, investment capital, incomes and other lawful rights and interests of enterprises, organizations and individuals that invest in developing science and technology potential and encouraging science and technology activities in higher education institutions; at the same time, enterprises, organizations and individuals are entitled to exemption from or reduction of enterprise income tax, personal income tax and import duty in accordance with the tax laws when investing pre-tax or post-tax profits to develop science and technology potential of higher education institutions..
This Decree takes effect on December 15, 2014.
Source : luatvietnam.vn
