Are machinery bóng đá hôm nay trực tiếp equipment serving the development of technology incubation in Vietnam subject to import duty exemption?
What is the definition of technology incubation in Vietnam?
According to Article 2 ofLaw on Technology Transfer 2017:
Interpretation of terms
For the purpose of this law, these terms are construed as below:
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11.Commercialization of findings on scientific research bóng đá hôm nay trực tiếp technological developmentrefers to the development, finishing, application, transfer or other activities related to findings on scientific research bóng đá hôm nay trực tiếp technological development for profit purpose.
12.Technology incubationmeans a process to create, finish bóng đá hôm nay trực tiếp commercialize technology from technology ideas, findings of scientific research bóng đá hôm nay trực tiếp technological development or incomplete technology by means of assistance activities in technical infrastructure, resources bóng đá hôm nay trực tiếp necessary services.
13.Science bóng đá hôm nay trực tiếp technology business incubationmeans a process to establish bóng đá hôm nay trực tiếp develop science bóng đá hôm nay trực tiếp technology enterprises by means of assistance activities in technical infrastructure, resources bóng đá hôm nay trực tiếp necessary services.
14.Technology incubator or science bóng đá hôm nay trực tiếp technology business incubatoris a facility that provides conditions as required by law such as technical infrastructure, resources bóng đá hôm nay trực tiếp necessary services to serve the technology incubation or the science bóng đá hôm nay trực tiếp technology business incubation.
15. Technology innovationrefers to the partial or full replacement of existing technology by another one with the aims of improving the productivity, quality bóng đá hôm nay trực tiếp competitiveness of products.
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Thus, technology incubationmeans a process to create, finish bóng đá hôm nay trực tiếp commercialize technology from technology ideas, findings of scientific research bóng đá hôm nay trực tiếp technological development or incomplete technology by means of assistance activities in technical infrastructure, resources bóng đá hôm nay trực tiếp necessary services.
Technology incubatoris a facility that provides conditions as required by law such as technical infrastructure, resources bóng đá hôm nay trực tiếp necessary services to serve the technology incubation.
Are machinery bóng đá hôm nay trực tiếp equipment serving the development of technology incubation in Vietnam subject to import duty exemption? (Image from the Internet)
Are machinery bóng đá hôm nay trực tiếp equipment serving the development of technology incubation in Vietnam subject to import duty exemption?
According to Article 16 ofLaw on Export bóng đá hôm nay trực tiếp Import Duties 2016:
Tax Exemption
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21. Imported dedicated machinery, equipment, components, supplies that cannot be domestically produced, scientific materials serving scientific research, technological development, technology incubation, incubation of science bóng đá hôm nay trực tiếp technology enterprises bóng đá hôm nay trực tiếp technological innovation.
22. Imported dedicated products directly serving national defense bóng đá hôm nay trực tiếp security, the vehicles among which must be those that cannot be domestically produced.
23. Exports bóng đá hôm nay trực tiếp imports serving assurance of social security, recovery from disasters, epidemics, bóng đá hôm nay trực tiếp other special situations.
24. The Government shall regulate this Article.
Thus, if the imported goods are machinery, equipment, components, or supplies serving the development of technology incubation, they will be exempt from import duty.
What are the criteria for identifying machinery bóng đá hôm nay trực tiếp equipment serving the development of technology incubation in Vietnam?
According to Article 7,Circular 14/2017/TT-BKHCN:
Criteria for identifying specialized machinery, equipment, parts bóng đá hôm nay trực tiếp supplies serving development of technology incubation bóng đá hôm nay trực tiếp science bóng đá hôm nay trực tiếp technology enterprise incubation
Specialized machinery, equipment, parts bóng đá hôm nay trực tiếp supplies serving development of technology incubation bóng đá hôm nay trực tiếp science bóng đá hôm nay trực tiếp technology enterprise incubation shall satisfy the following criteria:
1. They are used to directly serve technology incubation by technology incubators, bóng đá hôm nay trực tiếp science bóng đá hôm nay trực tiếp technology enterprise incubation by science bóng đá hôm nay trực tiếp technology enterprise incubators.
2. They are included in the list of machinery, equipment, parts bóng đá hôm nay trực tiếp supplies for performance of science bóng đá hôm nay trực tiếp technology tasks by technology incubators bóng đá hôm nay trực tiếp science bóng đá hôm nay trực tiếp technology enterprise incubators that has been approved by a competent authority (regarding science bóng đá hôm nay trực tiếp technology tasks funded by state budget) or by an investor (regarding the science bóng đá hôm nay trực tiếp technology tasks not covered by state budget).
Therefore, the two criteria for identifying machinery bóng đá hôm nay trực tiếp equipment serving the development of technology incubation in Vietnam are:
-They are used to directly serve technology incubation by technology incubators;
-They are included in the list of machinery, equipment, parts bóng đá hôm nay trực tiếp supplies for the performance of science bóng đá hôm nay trực tiếp technology tasks by technology incubatorsthat has been approved by a competent authority (regarding science bóng đá hôm nay trực tiếp technology tasks funded by state budget) or by an investor (regarding the science bóng đá hôm nay trực tiếp technology tasks not covered by state budget).
