{"id":4,"date":"2025-12-25T13:02:42","date_gmt":"2025-12-25T13:02:42","guid":{"rendered":"https:\/\/www.swansonreed.org\/vn\/?page_id=4"},"modified":"2025-12-25T13:03:02","modified_gmt":"2025-12-25T13:03:02","slug":"tai-lieu-thuc-tien-de-chung-minh-cac-khoan-khau-tru-thue-rd-tai-viet-nam","status":"publish","type":"page","link":"https:\/\/www.swansonreed.org\/vn\/","title":{"rendered":"T\u00e0i Li\u1ec7u Th\u1ef1c Ti\u1ec5n \u0111\u1ec3 Ch\u1ee9ng Minh C\u00e1c Kho\u1ea3n Kh\u1ea5u Tr\u1eeb Thu\u1ebf R&#038;D t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"[vc_row el_class=&#8221;homehtml&#8221;][vc_column][vc_column_text]\n<h3 id=\"executive-summary\">T\u00f3m T\u1eaft \u0110i\u1ec1u H\u00e0nh<\/h3>\n<p>Vi\u1ec7t Nam \u0111ang \u0111\u1ecbnh v\u1ecb l\u1ea1i chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh, t\u1eeb m\u1ed9t trung t\u00e2m s\u1ea3n xu\u1ea5t chi ph\u00ed th\u1ea5p sang m\u1ed9t n\u1ec1n kinh t\u1ebf gi\u00e1 tr\u1ecb cao, d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7. \u0110\u1ec3 theo \u0111u\u1ed5i m\u1ee5c ti\u00eau qu\u1ed1c gia n\u00e0y, ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh m\u1ed9t lo\u1ea1t c\u00e1c c\u1ea3i c\u00e1ch l\u1eadp ph\u00e1p mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t, c\u01a1 b\u1ea3n t\u00e1i c\u1ea5u tr\u00fac khung ph\u00e1p l\u00fd v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf Nghi\u00ean c\u1ee9u v\u00e0 Ph\u00e1t tri\u1ec3n (R&amp;D) c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. B\u00e1o c\u00e1o n\u00e0y \u0111\u00f3ng vai tr\u00f2 l\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c ti\u1ec5n cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FIEs), khi tham gia v\u00e0o m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd m\u1edbi n\u00e0y. N\u00f3 gi\u1ea3i th\u00edch r\u1eb1ng h\u1ec7 th\u1ed1ng c\u1ee7a Vi\u1ec7t Nam, d\u00f9 mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch h\u00e0o ph\u00f3ng, nh\u01b0ng l\u1ea1i c\u00f3 t\u00ednh ch\u1ecdn l\u1ecdc cao, \u0111\u00f2i h\u1ecfi m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn ch\u1ee7 \u0111\u1ed9ng, \u0111a di\u1ec7n \u0111\u1ed1i v\u1edbi vi\u1ec7c tu\u00e2n th\u1ee7 v\u00e0 ch\u1ee9ng minh.<\/p>\n<p>C\u1ed1t l\u00f5i c\u1ee7a khung ph\u00e1p l\u00fd m\u1edbi n\u00e0y l\u00e0 s\u1ef1 chuy\u1ec3n \u0111\u1ed5i chi\u1ebfn l\u01b0\u1ee3c t\u1eeb c\u00e1c \u01b0u \u0111\u00e3i r\u1ed9ng r\u00e3i, d\u1ef1a tr\u00ean \u0111\u1ecba \u0111i\u1ec3m sang c\u00e1c \u01b0u \u0111\u00e3i c\u00f3 m\u1ee5c ti\u00eau, c\u1ee5 th\u1ec3 theo ng\u00e0nh. S\u1ef1 thay \u0111\u1ed5i n\u00e0y l\u00e0 m\u1ed9t ph\u1ea3n \u1ee9ng tinh t\u1ebf \u0111\u1ed1i v\u1edbi b\u1ed1i c\u1ea3nh thu\u1ebf to\u00e0n c\u1ea7u, \u0111\u1eb7c bi\u1ec7t l\u00e0 S\u00e1ng ki\u1ebfn Ch\u1ed1ng X\u00f3i M\u00f2n C\u01a1 S\u1edf Thu\u1ebf v\u00e0 Chuy\u1ec3n D\u1ecbch L\u1ee3i Nhu\u1eadn (BEPS) Tr\u1ee5 c\u1ed9t Hai c\u1ee7a T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD), thi\u1ebft l\u1eadp m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (GMT).1 B\u1eb1ng c\u00e1ch \u0111\u01b0a ra c\u00e1c \u01b0u \u0111\u00e3i phi thu\u1ebf, nh\u01b0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t t\u1eeb Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0 m\u1edbi, Vi\u1ec7t Nam c\u00f3 th\u1ec3 thu h\u00fat c\u00e1c d\u1ef1 \u00e1n gi\u00e1 tr\u1ecb cao, th\u00e2m d\u1ee5ng v\u1ed1n m\u00e0 kh\u00f4ng b\u1ecb GMT trung h\u00f2a l\u1ee3i \u00edch.<\/p>\n<p>C\u00e1c y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb R&amp;D th\u00e0nh c\u00f4ng t\u1ea1i Vi\u1ec7t Nam ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch ti\u1ebfp c\u1eadn ba m\u0169i nh\u1ecdn: kh\u1ea5u tr\u1eeb thu\u1ebf t\u0103ng c\u01b0\u1eddng, m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 k\u1ef3 ngh\u1ec9 thu\u1ebf \u01b0u \u0111\u00e3i, v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t phi thu\u1ebf. Nh\u1eefng thay \u0111\u1ed5i l\u1eadp ph\u00e1p quan tr\u1ecdng nh\u1ea5t bao g\u1ed3m Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (CIT) 2025 m\u1edbi (Lu\u1eadt s\u1ed1 67\/2025\/QH15), tinh ch\u1ec9nh b\u1ed1i c\u1ea3nh thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i c\u00e1c \u01b0u \u0111\u00e3i; Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, gi\u1edbi thi\u1ec7u m\u1ee9c kh\u1ea5u tr\u1eeb 200% cho chi ph\u00ed R&amp;D; v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 182\/2024\/ND-CP, th\u00e0nh l\u1eadp Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0 cho c\u00e1c d\u1ef1 \u00e1n c\u00f4ng ngh\u1ec7 cao.<\/p>\n<p>Kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd kh\u00e1c, h\u1ec7 th\u1ed1ng c\u1ee7a Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi m\u1ed9t c\u01a1 s\u1edf r\u1ed9ng l\u1edbn c\u00e1c \u00e1n l\u1ec7 thu\u1ebf. Tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c cung c\u1ea5p t\u00e0i li\u1ec7u v\u1eefng ch\u1eafc, \u0111\u1ed3ng th\u1eddi v\u00e0 c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n, ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn h\u00e0nh ch\u00ednh chi ti\u1ebft do B\u1ed9 T\u00e0i ch\u00ednh (MoF) v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf (GDT) ban h\u00e0nh. Quy tr\u00ecnh tu\u00e2n th\u1ee7 c\u00e0ng ph\u1ee9c t\u1ea1p h\u01a1n b\u1edfi c\u00e1c quy \u0111\u1ecbnh m\u1edbi li\u00ean k\u1ebft r\u00f5 r\u00e0ng kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb chi ph\u00ed R&amp;D v\u1edbi vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt r\u1ed9ng h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c. Do \u0111\u00f3, m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c R&amp;D th\u00e0nh c\u00f4ng \u1edf Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ea5n \u0111\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ed3i t\u1ed1 m\u00e0 l\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00edch h\u1ee3p, ngay t\u1eeb \u0111\u1ea7u, h\u00e0i h\u00f2a c\u00e1c ch\u1ee9c n\u0103ng \u0111\u1ea7u t\u01b0, k\u1ef9 thu\u1eadt v\u00e0 thu\u1ebf.<\/p>\n<h3 id=\"introduction-to-vietnam-s-r-d-tax-measures\">Gi\u1edbi Thi\u1ec7u v\u1ec1 C\u00e1c Bi\u1ec7n Ph\u00e1p Thu\u1ebf R&amp;D c\u1ee7a Vi\u1ec7t Nam<\/h3>\n<p>Ch\u00ednh s\u00e1ch kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u0111\u1eb7c tr\u01b0ng b\u1edfi n\u1ed7 l\u1ef1c ki\u00ean quy\u1ebft ph\u00e1t tri\u1ec3n v\u01b0\u1ee3t ra kh\u1ecfi vai tr\u00f2 truy\u1ec1n th\u1ed1ng l\u00e0 trung t\u00e2m s\u1ea3n xu\u1ea5t chi ph\u00ed th\u1ea5p. Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u1eb7t ra c\u00e1c m\u1ee5c ti\u00eau qu\u1ed1c gia \u0111\u1ea7y tham v\u1ecdng nh\u1eb1m c\u1ee7ng c\u1ed1 h\u1ec7 sinh th\u00e1i R&amp;D c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc, v\u1edbi m\u1ee5c ti\u00eau t\u0103ng chi ti\u00eau R&amp;D l\u00ean 2% GDP v\u00e0o n\u0103m 2030.4 M\u1ed9t th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c n\u00e0y l\u00e0 t\u00edch c\u1ef1c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 t\u1eeb khu v\u1ef1c t\u01b0 nh\u00e2n, v\u1edbi k\u1ef3 v\u1ecdng r\u1eb1ng n\u00f3 s\u1ebd \u0111\u00f3ng g\u00f3p 60% t\u1ed5ng chi ti\u00eau R&amp;D v\u00e0o c\u00f9ng n\u0103m.4 T\u1ea7m nh\u00ecn c\u1ee7a ch\u00ednh ph\u1ee7 l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t n\u1ec1n kinh t\u1ebf d\u1ef1a tr\u00ean tri th\u1ee9c, c\u1ea1nh tranh, \u0111\u01b0\u1ee3c th\u00fac \u0111\u1ea9y b\u1edfi hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi.<\/p>\n<p>T\u1ea7m nh\u00ecn qu\u1ed1c gia n\u00e0y l\u00e0 ch\u1ea5t x\u00fac t\u00e1c cho c\u00e1c c\u1ea3i c\u00e1ch s\u00e2u r\u1ed9ng g\u1ea7n \u0111\u00e2y \u0111\u1ed1i v\u1edbi khung ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a Vi\u1ec7t Nam. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn trong m\u1ed9t s\u1ed1 v\u0103n ki\u1ec7n l\u1eadp ph\u00e1p quan tr\u1ecdng nh\u1eb1m \u0111\u1ecbnh h\u00ecnh l\u1ea1i c\u00e1c quy t\u1eafc cho c\u1ea3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 trong n\u01b0\u1edbc. Tr\u1ecdng t\u00e2m l\u00e0 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (CIT) 2025 m\u1edbi (Lu\u1eadt s\u1ed1 67\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1 th\u00e1ng 10 n\u0103m 2025, v\u00e0 b\u00e3i b\u1ecf lu\u1eadt CIT hi\u1ec7n h\u00e0nh.5 Lu\u1eadt n\u00e0y m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt s\u1ed1 n\u01b0\u1edbc ngo\u00e0i v\u00e0 thay \u0111\u1ed5i c\u01a1 b\u1ea3n c\u00e1c ti\u00eau ch\u00ed v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf.<\/p>\n<p>B\u1ed5 sung cho Lu\u1eadt CIT l\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0o ng\u00e0y 17 th\u00e1ng 5 n\u0103m 2025, cung c\u1ea5p c\u01a1 ch\u1ebf quan tr\u1ecdng cho vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf t\u0103ng c\u01b0\u1eddng.1 Ngh\u1ecb quy\u1ebft n\u00e0y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong k\u1ebf ho\u1ea1ch c\u1ee7a ch\u00ednh ph\u1ee7 nh\u1eb1m k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u00e0 \u0111\u1ed5i m\u1edbi khu v\u1ef1c t\u01b0 nh\u00e2n. H\u01a1n n\u1eefa, ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 182\/2024\/ND-CP v\u00e0o ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2024, th\u00e0nh l\u1eadp Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0.9 Qu\u1ef9 n\u00e0y gi\u1edbi thi\u1ec7u m\u1ed9t c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i phi thu\u1ebf m\u1edbi th\u00f4ng qua c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t, \u0111\u1eb7c bi\u1ec7t li\u00ean quan trong b\u1ed1i c\u1ea3nh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. Cu\u1ed1i c\u00f9ng, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 10\/2021\/QD-TTg cung c\u1ea5p c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3, \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ec3 m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u00ednh th\u1ee9c c\u00f4ng nh\u1eadn l\u00e0 \u201cDoanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao,\u201d m\u1ed9t tr\u1ea1ng th\u00e1i \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u00e1nh c\u1ed5ng d\u1eabn \u0111\u1ebfn c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf h\u1ea5p d\u1eabn nh\u1ea5t.12<\/p>\n<p>Nh\u1eefng thay \u0111\u1ed5i l\u1eadp ph\u00e1p n\u00e0y b\u00e1o hi\u1ec7u s\u1ef1 r\u1eddi b\u1ecf kh\u1ecfi th\u1eddi k\u1ef3 c\u00e1c \u01b0u \u0111\u00e3i r\u1ed9ng r\u00e3i, d\u1ef1a tr\u00ean \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 chuy\u1ec3n sang m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn c\u00f3 t\u00ednh ph\u00e2n \u0111\u1ecbnh, d\u1ef1a tr\u00ean ng\u00e0nh v\u00e0 quy m\u00f4 h\u01a1n. Khung ph\u00e1p l\u00fd m\u1edbi kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 s\u1ef1 s\u1eeda \u0111\u1ed5i c\u00e1c quy t\u1eafc c\u0169 m\u00e0 l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng tinh t\u1ebf, \u0111a t\u1ea7ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 thu h\u00fat v\u00e0 th\u01b0\u1edfng cho m\u1ed9t lo\u1ea1i h\u00ecnh \u0111\u1ea7u t\u01b0 gi\u00e1 tr\u1ecb cao r\u1ea5t c\u1ee5 th\u1ec3.<\/p>\n<h3 id=\"overview-of-vietnam-s-r-d-incentive-framework\">T\u1ed5ng Quan v\u1ec1 Khung \u01afu \u0110\u00e3i R&amp;D c\u1ee7a Vi\u1ec7t Nam<\/h3>\n<p>Khung \u01b0u \u0111\u00e3i R&amp;D c\u1ee7a Vi\u1ec7t Nam bao g\u1ed3m m\u1ed9t h\u1ec7 th\u1ed1ng ph\u00e2n l\u1edbp c\u00e1c l\u1ee3i \u00edch v\u1ec1 thu\u1ebf v\u00e0 phi thu\u1ebf, m\u1ed7i lo\u1ea1i c\u00f3 c\u00e1c y\u00eau c\u1ea7u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nhau nh\u01b0ng c\u00f3 li\u00ean k\u1ebft v\u1edbi nhau. Vi\u1ec7c hi\u1ec3u to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c c\u01a1 ch\u1ebf n\u00e0y l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft cho b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o t\u00ecm c\u00e1ch t\u1ed1i \u0111a h\u00f3a l\u1ee3i t\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u00ecnh t\u1ea1i qu\u1ed1c gia n\u00e0y.<\/p>\n<h4 id=\"1-enhanced-tax-deductions\">1. Kh\u1ea5u tr\u1eeb Thu\u1ebf T\u0103ng c\u01b0\u1eddng:<\/h4>\n<p>M\u1ed9t tr\u1ee5 c\u1ed9t c\u1ee7a khung ph\u00e1p l\u00fd m\u1edbi l\u00e0 kh\u1ea3 n\u0103ng cho c\u00e1c doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb chi ph\u00ed R&amp;D v\u1edbi t\u1ef7 l\u1ec7 200% chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ch\u00fang khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.1 Quy \u0111\u1ecbnh h\u00e0o ph\u00f3ng n\u00e0y, nh\u01b0 \u0111\u01b0\u1ee3c n\u00eau trong Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, cung c\u1ea5p s\u1ef1 gi\u1ea3m tr\u1ef1c ti\u1ebfp thu nh\u1eadp ch\u1ecbu thu\u1ebf, gi\u1ea3m m\u1ed9t n\u1eeda chi ph\u00ed cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng R&amp;D \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cho m\u1ed9t doanh nghi\u1ec7p. C\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c kh\u1ea5u tr\u1eeb n\u00e0y d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 trong c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u00ednh ph\u1ee7 trong t\u01b0\u01a1ng lai.1<\/p>\n<h4 id=\"2-preferential-tax-rates-and-tax-holidays\">2. M\u1ee9c Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i v\u00e0 K\u1ef3 Ngh\u1ec9 Thu\u1ebf:<\/h4>\n<p>H\u1ec7 th\u1ed1ng \u01b0u \u0111\u00e3i c\u1ee7a Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng tr\u00ean m\u1ed9t c\u1ea5u tr\u00fac ph\u00e2n t\u1ea7ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 c\u00e1c k\u1ef3 ngh\u1ec9 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Trong khi m\u1ee9c thu\u1ebf CIT ti\u00eau chu\u1ea9n v\u1eabn \u1edf m\u1ee9c 20%, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian quy \u0111\u1ecbnh.3 C\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o v\u00e0 R&amp;D th\u01b0\u1eddng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u01b0u \u0111\u00e3i nh\u1ea5t, c\u00f3 th\u1ec3 bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong 15 n\u0103m, k\u1ebft h\u1ee3p v\u1edbi k\u1ef3 ngh\u1ec9 thu\u1ebf b\u1ed1n n\u0103m mi\u1ec5n ho\u00e0n to\u00e0n, sau \u0111\u00f3 l\u00e0 ch\u00edn n\u0103m gi\u1ea3m 50%.3 C\u1ea5u tr\u00fac \u01b0u \u0111\u00e3i ban \u0111\u1ea7u n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n cho c\u00e1c d\u1ef1 \u00e1n th\u00e2m d\u1ee5ng v\u1ed1n trong c\u00e1c giai \u0111o\u1ea1n \u0111\u1ea7u, quan tr\u1ecdng c\u1ee7a ch\u00fang.<\/p>\n<h4 id=\"3-the-investment-support-fund-cash-grants\">3. Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0 (Tr\u1ee3 c\u1ea5p Ti\u1ec1n m\u1eb7t):<\/h4>\n<p>Vi\u1ec7c th\u00e0nh l\u1eadp Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 182\/2024\/ND-CP gi\u1edbi thi\u1ec7u m\u1ed9t lo\u1ea1i h\u00ecnh \u01b0u \u0111\u00e3i phi thu\u1ebf m\u1edbi. Qu\u1ef9 n\u00e0y l\u00e0 m\u1ed9t ph\u1ea3n \u1ee9ng chi\u1ebfn l\u01b0\u1ee3c, tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi s\u00e1ng ki\u1ebfn BEPS Tr\u1ee5 c\u1ed9t Hai, nh\u1eb1m m\u1ee5c \u0111\u00edch \u00e1p \u0111\u1eb7t m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15% \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u1edbn.1 B\u1edfi v\u00ec s\u00e1ng ki\u1ebfn n\u00e0y c\u00f3 th\u1ec3 lo\u1ea1i b\u1ecf hi\u1ec7u qu\u1ea3 vi\u1ec7c ti\u1ebft ki\u1ec7m thu\u1ebf t\u1eeb c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam hi\u1ec7n \u0111ang cung c\u1ea5p c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.10<\/p>\n<p>Qu\u1ef9 cung c\u1ea5p hai lo\u1ea1i h\u00ecnh h\u1ed7 tr\u1ee3 ch\u00ednh:<\/p>\n<ul>\n<li>H\u1ed7 tr\u1ee3 H\u00e0ng n\u0103m cho Chi ph\u00ed Th\u1ef1c t\u1ebf: Cung c\u1ea5p c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t cho c\u00e1c chi ph\u00ed kh\u00e1c nhau, bao g\u1ed3m l\u00ean \u0111\u1ebfn 30% chi ph\u00ed R&amp;D ph\u00e1t sinh trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.10<\/li>\n<li>H\u1ed7 tr\u1ee3 Chi ph\u00ed \u0110\u1ea7u t\u01b0 Ban \u0111\u1ea7u: D\u00e0nh ri\u00eang cho c\u00e1c trung t\u00e2m R&amp;D trong c\u00e1c l\u0129nh v\u1ef1c chi\u1ebfn l\u01b0\u1ee3c, nh\u01b0 ch\u1ea5t b\u00e1n d\u1eabn v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI), v\u00e0 c\u00f3 th\u1ec3 chi tr\u1ea3 l\u00ean \u0111\u1ebfn 50% chi ph\u00ed \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.9<\/li>\n<\/ul>\n<p>C\u00e1c \u01b0u \u0111\u00e3i kh\u00f4ng lo\u1ea1i tr\u1eeb l\u1eabn nhau; ch\u00fang t\u1ea1o th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng g\u1eafn k\u1ebft, li\u00ean k\u1ebft v\u1edbi nhau. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn l\u00e0 \u201cDoanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao\u201d (Quy\u1ebft \u0111\u1ecbnh 10), m\u1edf ra quy\u1ec1n ti\u1ebfp c\u1eadn v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 k\u1ef3 ngh\u1ec9 thu\u1ebf CIT \u01b0u \u0111\u00e3i. Chi ph\u00ed R&amp;D \u0111\u00f3ng g\u00f3p v\u00e0o ch\u1ee9ng nh\u1eadn n\u00e0y sau \u0111\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb 200%. Cu\u1ed1i c\u00f9ng, n\u1ebfu doanh nghi\u1ec7p \u0111ang th\u00e0nh l\u1eadp m\u1ed9t trung t\u00e2m R&amp;D trong m\u1ed9t l\u0129nh v\u1ef1c \u01b0u ti\u00ean, h\u1ecd c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn m\u1ed9t kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t tr\u1ef1c ti\u1ebfp t\u1eeb Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0. C\u1ea5u tr\u00fac t\u00edch h\u1ee3p n\u00e0y \u0111\u00f2i h\u1ecfi m\u1ed9t c\u00e1ch ti\u1ebfp c\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 tu\u00e2n th\u1ee7 chi\u1ebfn l\u01b0\u1ee3c, to\u00e0n di\u1ec7n.<\/p>\n<h3 id=\"qualifying-vs-excluded-activities\">C\u00e1c Ho\u1ea1t \u0110\u1ed9ng \u0110\u1ee7 \u0110i\u1ec1u ki\u1ec7n so v\u1edbi C\u00e1c Ho\u1ea1t \u0110\u1ed9ng B\u1ecb Lo\u1ea1i Tr\u1eeb<\/h3>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec c\u1ea5u th\u00e0nh m\u1ed9t ho\u1ea1t \u0111\u1ed9ng R&amp;D \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. Khung ph\u00e1p l\u00fd Vi\u1ec7t Nam, m\u1eb7c d\u00f9 kh\u00f4ng s\u1eed d\u1ee5ng m\u1ed9t \u201cb\u00e0i ki\u1ec3m tra ba tr\u1ee5 c\u1ed9t\u201d ch\u00ednh th\u1ee9c nh\u01b0 Singapore, nh\u01b0ng cung c\u1ea5p c\u00e1c \u0111\u1ecbnh ngh\u0129a theo lu\u1eadt \u0111\u1ecbnh r\u00f5 r\u00e0ng th\u00f4ng qua Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7. Nh\u1eefng \u0111\u1ecbnh ngh\u0129a n\u00e0y, k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ti\u00eau ch\u00ed nghi\u00eam ng\u1eb7t v\u1ec1 tr\u1ea1ng th\u00e1i \u201cDoanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao,\u201d \u0111\u00f3ng vai tr\u00f2 l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1eadn h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p>Theo Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c hai lo\u1ea1i h\u00ecnh r\u1ed9ng l\u1edbn:<\/p>\n<ul>\n<li>Nghi\u00ean c\u1ee9u Khoa h\u1ecdc: H\u00e0nh \u0111\u1ed9ng kh\u00e1m ph\u00e1 v\u00e0 t\u00ecm hi\u1ec3u c\u00e1c hi\u1ec7n t\u01b0\u1ee3ng v\u00e0 quy lu\u1eadt t\u1ef1 nhi\u00ean ho\u1eb7c x\u00e3 h\u1ed9i, v\u1edbi m\u1ee5c ti\u00eau t\u1ea1o ra c\u00e1c gi\u1ea3i ph\u00e1p cho \u1ee9ng d\u1ee5ng th\u1ef1c ti\u1ec5n. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m nghi\u00ean c\u1ee9u c\u01a1 b\u1ea3n v\u00e0 \u1ee9ng d\u1ee5ng.18<\/li>\n<li>Ph\u00e1t tri\u1ec3n C\u00f4ng ngh\u1ec7: C\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m t\u1ea1o ra v\u00e0 ho\u00e0n thi\u1ec7n c\u00e1c c\u00f4ng ngh\u1ec7 m\u1edbi ho\u1eb7c s\u1ea3n ph\u1ea9m m\u1edbi. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m ph\u00e1t tri\u1ec3n th\u1eed nghi\u1ec7m v\u00e0 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m.18<\/li>\n<\/ul>\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa R&amp;D \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean l\u00e0 r\u1ea5t quan tr\u1ecdng. R&amp;D ph\u1ea3i bao g\u1ed3m m\u1ed9t y\u1ebfu t\u1ed1 r\u00f5 r\u00e0ng v\u1ec1 s\u1ef1 b\u1ea5t \u0111\u1ecbnh khoa h\u1ecdc ho\u1eb7c c\u00f4ng ngh\u1ec7, n\u01a1i m\u00e0 k\u1ebft qu\u1ea3 kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c bi\u1ebft ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc b\u1edfi m\u1ed9t chuy\u00ean gia c\u00f3 k\u1ef9 n\u0103ng.20 B\u1ea3ng sau \u0111\u00e2y cung c\u1ea5p c\u00e1c v\u00ed d\u1ee5 v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn \u01b0u \u0111\u00e3i R&amp;D trong c\u00e1c l\u0129nh v\u1ef1c quan tr\u1ecdng c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">Ng\u00e0nh<\/th>\n<th style=\"text-align: center;\">Ho\u1ea1t \u0111\u1ed9ng R&amp;D \u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/th>\n<th style=\"text-align: center;\">Ho\u1ea1t \u0111\u1ed9ng Kh\u00f4ng \u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n (B\u1ecb lo\u1ea1i tr\u1eeb)<\/th>\n<th style=\"text-align: center;\">L\u00fd do Ph\u00e2n bi\u1ec7t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u00e1t tri\u1ec3n Ph\u1ea7n m\u1ec1m<\/td>\n<td>Ph\u00e1t tri\u1ec3n m\u1ed9t thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y m\u1edbi cho AI d\u1ef1 b\u00e1o giao th\u00f4ng, li\u00ean quan \u0111\u1ebfn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn m\u1edbi \u0111\u1ec3 t\u00ednh \u0111\u1ebfn m\u1ed9t bi\u1ebfn s\u1ed1 m\u1edbi, v\u1edbi k\u1ebft qu\u1ea3 kh\u00f4ng ch\u1eafc ch\u1eafn.<\/td>\n<td>C\u00e0i \u0111\u1eb7t m\u1ed9t h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd giao th\u00f4ng c\u00f3 s\u1eb5n tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u1ea5u h\u00ecnh c\u00e1c thi\u1ebft l\u1eadp c\u01a1 b\u1ea3n.<\/td>\n<td>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i quy\u1ebft m\u1ed9t b\u1ea5t \u0111\u1ecbnh v\u1ec1 k\u1ef9 thu\u1eadt \u0111\u1ec3 t\u1ea1o ra ki\u1ebfn th\u1ee9c m\u1edbi. Ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb s\u1eed d\u1ee5ng c\u00e1c quy tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp, c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n v\u00e0 c\u00f4ng ngh\u1ec7 hi\u1ec7n c\u00f3.<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n xu\u1ea5t Ti\u00ean ti\u1ebfn<\/td>\n<td>Th\u1eed nghi\u1ec7m v\u1edbi m\u1ed9t h\u1ee3p kim kim lo\u1ea1i m\u1edbi, ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ec3 t\u1ea1o ra c\u00e1c b\u1ed9 ph\u1eadn nh\u1eb9 h\u01a1n, m\u1ea1nh h\u01a1n, v\u1edbi s\u1ef1 b\u1ea5t \u0111\u1ecbnh trong c\u00e1c quy tr\u00ecnh \u0111\u00fac v\u00e0 x\u1eed l\u00fd nhi\u1ec7t.<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh m\u1ed9t m\u00e1y m\u00f3c \u0111\u1ec3 ch\u1ea1y m\u1ed9t lo\u1ea1i th\u00e9p c\u00f3 s\u1eb5n tr\u00ean th\u1ecb tr\u01b0\u1eddng m\u1edbi theo th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a nh\u00e0 cung c\u1ea5p.<\/td>\n<td>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111i\u1ec1u tra c\u00e1c t\u00ednh ch\u1ea5t ch\u01b0a bi\u1ebft c\u1ee7a m\u1ed9t v\u1eadt li\u1ec7u m\u1edbi. Ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb l\u00e0 m\u1ed9t quy tr\u00ecnh v\u1eadn h\u00e0nh ti\u00eau chu\u1ea9n.<\/td>\n<\/tr>\n<tr>\n<td>\u00d4 t\u00f4<\/td>\n<td>Thi\u1ebft k\u1ebf v\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t nguy\u00ean m\u1eabu cho pin xe \u0111i\u1ec7n (EV) m\u1edbi v\u1edbi th\u00e0nh ph\u1ea7n h\u00f3a h\u1ecdc m\u1edbi l\u1ea1, trong \u0111\u00f3 m\u1eadt \u0111\u1ed9 n\u0103ng l\u01b0\u1ee3ng v\u00e0 th\u1eddi gian s\u1ea1c l\u00e0 kh\u00f4ng r\u00f5.<\/td>\n<td>Th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1eb7t th\u1ea9m m\u1ef9 cho m\u1ed9t m\u1eabu xe h\u01a1i ho\u1eb7c thay th\u1ebf m\u1ed9t b\u1ed9 ph\u1eadn hi\u1ec7n c\u00f3 b\u1eb1ng m\u1ed9t b\u1ed9 ph\u1eadn ti\u00eau chu\u1ea9n, c\u00f3 s\u1eb5n tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/td>\n<td>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i quy\u1ebft m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u00f4ng ngh\u1ec7 \u0111\u00e1ng k\u1ec3 v\u1edbi k\u1ebft qu\u1ea3 kh\u00f4ng ch\u1eafc ch\u1eafn. Ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb l\u00e0 s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ea3o tr\u00ec th\u01b0\u1eddng xuy\u00ean.<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng ngh\u1ec7 Sinh h\u1ecdc<\/td>\n<td>Ti\u1ebfn h\u00e0nh c\u00e1c th\u1eed nghi\u1ec7m ti\u1ec1n l\u00e2m s\u00e0ng tr\u00ean m\u1ed9t h\u1ee3p ch\u1ea5t thu\u1ed1c m\u1edbi l\u1ea1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ed9 an to\u00e0n c\u1ee7a n\u00f3, n\u01a1i m\u00e0 c\u00e1c t\u01b0\u01a1ng t\u00e1c sinh h\u1ecdc ch\u01b0a \u0111\u01b0\u1ee3c hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7.<\/td>\n<td>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng th\u01b0\u1eddng xuy\u00ean tr\u00ean m\u1ed9t l\u00f4 thu\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o n\u00f3 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh.<\/td>\n<td>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i quy\u1ebft m\u1ed9t b\u1ea5t \u0111\u1ecbnh khoa h\u1ecdc. Ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb l\u00e0 m\u1ed9t quy tr\u00ecnh ti\u00eau chu\u1ea9n, c\u00f3 th\u1ec3 l\u1eb7p l\u1ea1i.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>D\u1ef1a tr\u00ean khung ph\u00e1p l\u00fd, m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb r\u00f5 r\u00e0ng kh\u1ecfi c\u00e1c \u01b0u \u0111\u00e3i R&amp;D. Ch\u00fang bao g\u1ed3m:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean: Bao g\u1ed3m c\u00e1c s\u1eeda \u0111\u1ed5i \u0111\u01a1n gi\u1ea3n, b\u1ea3o tr\u00ec v\u00e0 ki\u1ec3m tra s\u1ea3n ph\u1ea9m th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng.20<\/li>\n<li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ch\u1ee9ng nh\u1eadn: \u0110\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn nhi\u1ec1u \u01b0u \u0111\u00e3i, c\u00e1c d\u1ef1 \u00e1n R&amp;D ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0 ch\u1ee9ng nh\u1eadn ch\u00ednh th\u1ee9c b\u1edfi m\u1ed9t c\u01a1 quan Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 (S&amp;T) Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.21<\/li>\n<li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng tu\u00e2n th\u1ee7: M\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng c\u1ee7a Lu\u1eadt CIT m\u1edbi c\u1ee7a Vi\u1ec7t Nam l\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu ch\u00fang kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c.1 \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n thu\u1ebf v\u1ec1 chi ph\u00ed R&amp;D c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra c\u00e1c ph\u00ea duy\u1ec7t quy \u0111\u1ecbnh kh\u00e1c, nh\u01b0 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/li>\n<\/ul>\n<h3 id=\"the-substantiation-challenge\">Th\u00e1ch Th\u1ee9c Ch\u1ee9ng Minh<\/h3>\n<p>Th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u00ecm ki\u1ebfm \u01b0u \u0111\u00e3i R&amp;D t\u1ea1i Vi\u1ec7t Nam l\u00e0 s\u1ef1 ph\u1ee5 thu\u1ed9c c\u1ee7a qu\u1ed1c gia n\u00e0y v\u00e0o h\u01b0\u1edbng d\u1eabn h\u00e0nh ch\u00ednh h\u01a1n l\u00e0 m\u1ed9t c\u01a1 s\u1edf \u00e1n l\u1ec7 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp. Trong khi c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd nh\u01b0 Anh v\u00e0 \u00dac c\u00f3 nhi\u1ec1u ti\u1ec1n l\u1ec7 t\u01b0 ph\u00e1p \u0111\u1ec3 l\u00e0m r\u00f5 \u00fd \u0111\u1ecbnh v\u00e0 \u1ee9ng d\u1ee5ng c\u1ee7a lu\u1eadt thu\u1ebf, h\u1ec7 th\u1ed1ng c\u1ee7a Vi\u1ec7t Nam thi\u1ebfu l\u1ecbch s\u1eed c\u00e1c ph\u00e1n quy\u1ebft c\u1ee7a t\u00f2a \u00e1n thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i v\u1ec1 c\u00e1c y\u00eau c\u1ea7u R&amp;D.5<\/p>\n<p>S\u1ef1 v\u1eafng m\u1eb7t c\u1ee7a m\u1ed9t l\u1ecbch s\u1eed \u00e1n l\u1ec7 phong ph\u00fa n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c c\u00f4ng ty kh\u00f4ng th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c di\u1ec5n gi\u1ea3i t\u01b0 ph\u00e1p \u0111\u1ec3 h\u1ed7 tr\u1ee3 y\u00eau c\u1ea7u c\u1ee7a h\u1ecd. Thay v\u00e0o \u0111\u00f3, tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh ho\u00e0n to\u00e0n thu\u1ed9c v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ef1 v\u1eefng ch\u1eafc c\u1ee7a t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty. Nguy c\u01a1 b\u1ecb t\u1eeb ch\u1ed1i l\u00e0 \u0111\u00e1ng k\u1ec3 b\u1edfi v\u00ec c\u00e1ch duy nh\u1ea5t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1ng ngh\u1ecb l\u00e0 ch\u1ee9ng minh r\u1eb1ng y\u00eau c\u1ea7u c\u1ee7a h\u1ecd \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n h\u00e0nh ch\u00ednh do MoF v\u00e0 GDT ban h\u00e0nh, th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 ti\u1ebfp theo. Lu\u1eadt CIT m\u1edbi c\u1ee7ng c\u1ed1 \u0111i\u1ec1u n\u00e0y, v\u00ec n\u00f3 cho ph\u00e9p c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n thu\u1ebf r\u1ed9ng h\u01a1n, ki\u1ec3m tra r\u00f5 r\u00e0ng s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c.1 \u0110i\u1ec1u n\u00e0y n\u00e2ng cao m\u00f4i tr\u01b0\u1eddng tu\u00e2n th\u1ee7 t\u1eeb m\u1ed9t v\u1ea5n \u0111\u1ec1 thu\u1ea7n t\u00fay v\u1ec1 t\u00e0i ch\u00ednh th\u00e0nh m\u1ed9t th\u00e1ch th\u1ee9c ph\u00e1p l\u00fd t\u00edch h\u1ee3p, to\u00e0n di\u1ec7n.<\/p>\n<p>Do \u0111\u00f3, v\u1ec1 m\u1eb7t th\u1ef1c ti\u1ec5n, y\u00eau c\u1ea7u R&amp;D c\u1ee7a m\u1ed9t c\u00f4ng ty ch\u1ec9 m\u1ea1nh b\u1eb1ng t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 n\u00f3. C\u00e1c h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 ph\u1ea3i ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 k\u1ef9 thu\u1eadt, ch\u1ee9ng minh r\u1eb1ng m\u1ed9t quy tr\u00ecnh c\u00f3 h\u1ec7 th\u1ed1ng, \u0111i\u1ec1u tra v\u00e0 th\u1eed nghi\u1ec7m \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed9t b\u1ea5t \u0111\u1ecbnh khoa h\u1ecdc ho\u1eb7c c\u00f4ng ngh\u1ec7 c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 thay \u0111\u1ed5i trong t\u01b0 duy t\u1eeb vi\u1ec7c t\u1ed5ng h\u1ee3p y\u00eau c\u1ea7u h\u1ed3i t\u1ed1 sang m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c t\u00e0i li\u1ec7u ch\u1ee7 \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi.<\/p>\n<h3 id=\"detailed-analysis-of-the-qualifying-r-d-rules\">Ph\u00e2n T\u00edch Chi Ti\u1ebft v\u1ec1 C\u00e1c Quy T\u1eafc R&amp;D \u0110\u1ee7 \u0110i\u1ec1u ki\u1ec7n<\/h3>\n<p>Khung ph\u00e1p l\u00fd m\u1edbi c\u1ee7a Vi\u1ec7t Nam kh\u00f4ng cung c\u1ea5p m\u1ed9t con \u0111\u01b0\u1eddng \u0111\u01a1n gi\u1ea3n, duy nh\u1ea5t \u0111\u1ec3 nh\u1eadn \u01b0u \u0111\u00e3i R&amp;D. Thay v\u00e0o \u0111\u00f3, n\u00f3 tr\u00ecnh b\u00e0y m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 v\u00e0 th\u01b0\u1eddng c\u00f3 ng\u01b0\u1ee1ng cao m\u00e0 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ec3 m\u1edf kh\u00f3a c\u00e1c l\u1ee3i \u00edch c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t. C\u00e1ch ti\u1ebfp c\u1eadn c\u00f3 t\u00ednh ch\u1ecdn l\u1ecdc cao n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 thu h\u00fat v\u00e0 gi\u1eef l\u1ea1i ch\u1ec9 nh\u1eefng d\u1ef1 \u00e1n ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a ch\u00ednh ph\u1ee7.<\/p>\n<h4 id=\"1-the-hi-tech-enterprise-criteria-decision-no-10-2021-qd-ttg\">1. Ti\u00eau ch\u00ed \u201cDoanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao\u201d (Quy\u1ebft \u0111\u1ecbnh s\u1ed1 10\/2021\/QD-TTg)<\/h4>\n<p>Ch\u1ee9ng nh\u1eadn ch\u00ednh th\u1ee9c l\u00e0 \u201cDoanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao\u201d l\u00e0 m\u1ed9t c\u00e1nh c\u1ed5ng ch\u00ednh d\u1eabn \u0111\u1ebfn c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf h\u00e0o ph\u00f3ng nh\u1ea5t. \u0110\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, m\u1ed9t doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3, \u0111\u1ecbnh l\u01b0\u1ee3ng:<\/p>\n<ul>\n<li>Doanh thu: \u00cdt nh\u1ea5t 70% t\u1ed5ng doanh thu thu\u1ea7n h\u00e0ng n\u0103m c\u1ee7a c\u00f4ng ty ph\u1ea3i \u0111\u1ebfn t\u1eeb c\u00e1c s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 cao c\u1ee7a m\u00ecnh.13<\/li>\n<li>Chi ti\u00eau R&amp;D: C\u00f3 m\u1ed9t y\u00eau c\u1ea7u ph\u00e2n t\u1ea7ng \u0111\u1ed1i v\u1edbi chi ti\u00eau R&amp;D, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng doanh thu tr\u1eeb gi\u00e1 tr\u1ecb \u0111\u1ea7u v\u00e0o. T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m n\u00e0y d\u1ef1a tr\u00ean quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p v\u00e0 r\u00f5 r\u00e0ng \u01b0u ti\u00ean c\u00e1c c\u00f4ng ty nh\u1ecf h\u01a1n cam k\u1ebft m\u1ed9t t\u1ef7 l\u1ec7 t\u00e0i nguy\u00ean cao h\u01a1n cho R&amp;D. Chi ti\u00eau R&amp;D y\u00eau c\u1ea7u l\u00e0 \u00edt nh\u1ea5t 0.5% \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u1edbn, 1% \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 2% \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p kh\u00e1c.13<\/li>\n<li>L\u1ef1c l\u01b0\u1ee3ng Lao \u0111\u1ed9ng Ch\u1ea5t l\u01b0\u1ee3ng cao: M\u1ed9t t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng ph\u1ea3i c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng R&amp;D.13 T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n t\u1ea7ng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u chi ti\u00eau R&amp;D.<\/li>\n<\/ul>\n<h4 id=\"2-the-investment-support-fund-criteria-decree-no-182-2024-nd-cp\">2. Ti\u00eau ch\u00ed \u201cQu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0\u201d (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 182\/2024\/ND-CP)<\/h4>\n<p>Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0 cung c\u1ea5p c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ti\u1ec1n m\u1eb7t phi thu\u1ebf, \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong th\u1eddi \u0111\u1ea1i thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. Qu\u1ef9 n\u00e0y kh\u00f4ng c\u00f3 s\u1eb5n r\u1ed9ng r\u00e3i m\u00e0 \u0111\u01b0\u1ee3c nh\u1eafm m\u1ee5c ti\u00eau v\u00e0o m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng nh\u1ecf c\u00e1c d\u1ef1 \u00e1n chi\u1ebfn l\u01b0\u1ee3c.<\/p>\n<ul>\n<li>C\u00e1c D\u1ef1 \u00e1n \u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n: Qu\u1ef9 cung c\u1ea5p h\u1ed7 tr\u1ee3 cho c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, nh\u00e0 s\u1ea3n xu\u1ea5t c\u00e1c s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 cao, c\u00e1c d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao v\u00e0 c\u00e1c trung t\u00e2m R&amp;D.10 N\u00f3 \u0111\u1eb7c bi\u1ec7t t\u1eadp trung v\u00e0o vi\u1ec7c thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c quan tr\u1ecdng nh\u01b0 ch\u1ea5t b\u00e1n d\u1eabn v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o.9<\/li>\n<li>Ng\u01b0\u1ee1ng V\u1ed1n: \u0110\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn h\u1ed7 tr\u1ee3, c\u00e1c d\u1ef1 \u00e1n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ng\u01b0\u1ee1ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u \u0111\u00e1ng k\u1ec3. V\u00ed d\u1ee5, c\u00e1c trung t\u00e2m R&amp;D trong ng\u00e0nh ch\u1ea5t b\u00e1n d\u1eabn v\u00e0 AI ph\u1ea3i c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 3 ngh\u00ecn t\u1ef7 VND (kho\u1ea3ng 119.5 tri\u1ec7u \u0111\u00f4 la), v\u1edbi \u00edt nh\u1ea5t 1 ngh\u00ecn t\u1ef7 VND \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n trong v\u00f2ng ba n\u0103m \u0111\u1ea7u.9<\/li>\n<\/ul>\n<p>C\u00e1c ti\u00eau ch\u00ed nghi\u00eam ng\u1eb7t, \u0111a t\u1ea7ng cho c\u1ea3 tr\u1ea1ng th\u00e1i Doanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao v\u00e0 Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0110\u1ea7u t\u01b0 nh\u1ea5n m\u1ea1nh m\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng: c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf R&amp;D c\u1ee7a Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t g\u00f3i k\u00edch th\u00edch \u0111\u01a1n gi\u1ea3n. Ch\u00fang l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ch\u1ecdn l\u1ecdc \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u1ecbnh h\u00ecnh t\u01b0\u01a1ng lai kinh t\u1ebf c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc b\u1eb1ng c\u00e1ch thu h\u00fat c\u00e1c d\u1ef1 \u00e1n gi\u00e1 tr\u1ecb cao, th\u00e2m d\u1ee5ng v\u1ed1n v\u00e0 c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn, qua \u0111\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng n\u1ec1n kinh t\u1ebf sang c\u00e1c l\u0129nh v\u1ef1c gi\u00e1 tr\u1ecb cao c\u1ee5 th\u1ec3.<\/p>\n<h3 id=\"case-study-a-vietnamese-high-tech-enterprise\">Nghi\u00ean C\u1ee9u Tr\u01b0\u1eddng H\u1ee3p: M\u1ed9t Doanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao Vi\u1ec7t Nam<\/h3>\n<p>\u0110\u1ec3 minh h\u1ecda vi\u1ec7c \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n c\u00e1c quy t\u1eafc R&amp;D c\u1ee7a Vi\u1ec7t Nam, h\u00e3y xem x\u00e9t m\u1ed9t c\u00f4ng ty gi\u1ea3 \u0111\u1ecbnh, \u201cC\u00f4ng ty TNHH Gi\u1ea3i ph\u00e1p AI Viet-Tech\u201d (Viet-Tech), m\u1ed9t doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chuy\u00ean ph\u00e1t tri\u1ec3n m\u1ed9t n\u1ec1n t\u1ea3ng logistics \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi AI m\u1edbi cho c\u00e1c khu v\u1ef1c \u0111\u00f4 th\u1ecb. D\u1ef1 \u00e1n nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1ea1o ra m\u1ed9t thu\u1eadt to\u00e1n c\u00f3 th\u1ec3 \u0111\u1ecbnh tuy\u1ebfn l\u1ea1i xe giao h\u00e0ng m\u1ed9t c\u00e1ch linh ho\u1ea1t theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 tr\u00e1nh t\u1eafc ngh\u1ebdn giao th\u00f4ng b\u1eb1ng c\u00e1ch d\u1ef1 \u0111o\u00e1n c\u00e1c m\u00f4 h\u00ecnh kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c m\u00f4 h\u00ecnh h\u00f3a b\u1eb1ng ph\u1ea7n m\u1ec1m th\u01b0\u01a1ng m\u1ea1i hi\u1ec7n c\u00f3.<\/p>\n<ul>\n<li>Giai \u0111o\u1ea1n I: Nghi\u00ean c\u1ee9u Th\u1ecb tr\u01b0\u1eddng v\u00e0 Kh\u1ea3 thi. \u0110\u1ed9i ng\u0169 ph\u00e1t tri\u1ec3n kinh doanh c\u1ee7a Viet-Tech ti\u1ebfn h\u00e0nh nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng th\u01b0\u01a1ng m\u1ea1i c\u1ee7a d\u1ef1 \u00e1n. M\u1ed9t nh\u00e0 nghi\u00ean c\u1ee9u c\u1ea5p d\u01b0\u1edbi c\u0169ng th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm b\u1eb1ng s\u00e1ng ch\u1ebf c\u01a1 b\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00e1c gi\u1ea3i ph\u00e1p t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 t\u1ed3n t\u1ea1i hay ch\u01b0a. \u0110\u00e1nh gi\u00e1: Giai \u0111o\u1ea1n n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn \u01b0u \u0111\u00e3i R&amp;D. C\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, nh\u1eefng ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb r\u00f5 r\u00e0ng kh\u1ecfi vi\u1ec7c gi\u1ea3m thu\u1ebf R&amp;D.20<\/li>\n<li>Giai \u0111o\u1ea1n II: Ph\u00e1t tri\u1ec3n Thu\u1eadt to\u00e1n AI C\u1ed1t l\u00f5i. \u0110\u1ed9i ng\u0169 R&amp;D b\u1eaft \u0111\u1ea7u ph\u00e1t tri\u1ec3n m\u1ed9t thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y m\u1edbi. \u0110i\u1ec1u l\u1ec7 d\u1ef1 \u00e1n, m\u1ed9t t\u00e0i li\u1ec7u \u0111\u1ed3ng th\u1eddi quan tr\u1ecdng, x\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau: t\u1ea1o ra m\u1ed9t m\u00f4 h\u00ecnh m\u1edbi v\u1edbi t\u1ef7 l\u1ec7 ch\u00ednh x\u00e1c 99% \u0111\u1ec3 d\u1ef1 \u0111o\u00e1n l\u01b0u l\u01b0\u1ee3ng giao th\u00f4ng trong m\u00f4i tr\u01b0\u1eddng \u0111\u00f4 th\u1ecb m\u1edbi l\u1ea1, m\u1ed9t m\u1ee5c ti\u00eau kh\u00f4ng th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c th\u01b0 vi\u1ec7n c\u00f3 s\u1eb5n. \u0110\u1ed9i ng\u0169 ti\u1ebfn h\u00e0nh m\u1ed9t lo\u1ea1t c\u00e1c th\u1eed nghi\u1ec7m, t\u1eeb t\u1ea1o m\u1eabu \u0111\u1ebfn m\u00f4 ph\u1ecfng, \u0111\u1ec3 ki\u1ec3m tra c\u00e1c ki\u1ebfn tr\u00fac m\u00f4 h\u00ecnh kh\u00e1c nhau. H\u1ea7u h\u1ebft c\u00e1c th\u1eed nghi\u1ec7m ban \u0111\u1ea7u th\u1ea5t b\u1ea1i, v\u00e0 \u0111\u1ed9i ng\u0169 ghi l\u1ea1i nh\u1eefng th\u1ea5t b\u1ea1i n\u00e0y v\u00e0 c\u00e1c b\u00e0i h\u1ecdc kinh nghi\u1ec7m trong s\u1ed5 tay ph\u00f2ng th\u00ed nghi\u1ec7m v\u00e0 b\u1ea3n ghi nh\u1edb k\u1ef9 thu\u1eadt. \u0110\u00e1nh gi\u00e1: Giai \u0111o\u1ea1n n\u00e0y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadn R&amp;D. C\u00f4ng vi\u1ec7c gi\u1ea3i quy\u1ebft m\u1ed9t b\u1ea5t \u0111\u1ecbnh khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u1ef1c s\u1ef1 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng, th\u1eed nghi\u1ec7m \u0111\u1ec3 t\u1ea1o ra m\u1ed9t gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 m\u1edbi. \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ec1 \u201cph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7\u201d v\u00e0 \u201cnghi\u00ean c\u1ee9u khoa h\u1ecdc\u201d theo lu\u1eadt ph\u00e1p Vi\u1ec7t Nam.18<\/li>\n<li>Giai \u0111o\u1ea1n III: T\u00edch h\u1ee3p H\u1ec7 th\u1ed1ng v\u00e0 Th\u1eed nghi\u1ec7m Th\u1ef1c \u0111\u1ecba. \u0110\u1ed9i ng\u0169 k\u1ef9 thu\u1eadt t\u00edch h\u1ee3p thu\u1eadt to\u00e1n m\u1edbi v\u00e0o c\u00e1c h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m v\u00e0 ph\u1ea7n c\u1ee9ng c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u01b0\u1ee3t qua c\u00e1c th\u00e1ch th\u1ee9c k\u1ef9 thu\u1eadt kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn \u0111\u1ed9 tr\u1ec5 x\u1eed l\u00fd d\u1eef li\u1ec7u v\u00e0 k\u1ebft n\u1ed1i m\u1ea1ng trong c\u00e1c m\u00f4i tr\u01b0\u1eddng kh\u00e1c nhau. \u0110\u1ed9i ng\u0169 ghi l\u1ea1i ti\u1ebfn tr\u00ecnh c\u1ee7a m\u00ecnh trong nh\u1eadt k\u00fd ph\u00e1t tri\u1ec3n v\u00e0 ti\u1ebfn h\u00e0nh c\u00e1c th\u1eed nghi\u1ec7m th\u1ef1c \u0111\u1ecba nghi\u00eam ng\u1eb7t, t\u1ea1o ra c\u00e1c b\u00e1o c\u00e1o th\u1eed nghi\u1ec7m chi ti\u1ebft. \u0110\u00e1nh gi\u00e1: Giai \u0111o\u1ea1n n\u00e0y c\u0169ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. M\u1eb7c d\u00f9 n\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 m\u1edbi \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n, nh\u01b0ng n\u00f3 \u0111\u00f2i h\u1ecfi ph\u1ea3i v\u01b0\u1ee3t qua c\u00e1c r\u1ee7i ro k\u1ef9 thu\u1eadt b\u1ed5 sung, kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c, \u0111\u1ed9c \u0111\u00e1o \u0111\u1ed1i v\u1edbi quy tr\u00ecnh tri\u1ec3n khai, \u0111i\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7.<\/li>\n<li>Giai \u0111o\u1ea1n IV: \u0110\u1ea3m b\u1ea3o Ch\u1ea5t l\u01b0\u1ee3ng Th\u01b0\u1eddng xuy\u00ean (QA). Khi n\u1ec1n t\u1ea3ng \u1ed5n \u0111\u1ecbnh, \u0111\u1ed9i ng\u0169 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng ty ch\u1ea1y c\u00e1c b\u00e0i ki\u1ec3m tra ti\u00eau chu\u1ea9n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n hi\u1ec7u su\u1ea5t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc. \u0110\u00e1nh gi\u00e1: Giai \u0111o\u1ea1n n\u00e0y kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. QA th\u01b0\u1eddng xuy\u00ean v\u00e0 ki\u1ec3m tra tu\u00e2n th\u1ee7 l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ecb lo\u1ea1i tr\u1eeb c\u1ee5 th\u1ec3, v\u00ec ch\u00fang kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft s\u1ef1 b\u1ea5t \u0111\u1ecbnh khoa h\u1ecdc ho\u1eb7c c\u00f4ng ngh\u1ec7.20<\/li>\n<\/ul>\n<h3 id=\"detailed-documentation-checklist\">Danh S\u00e1ch Ki\u1ec3m Tra T\u00e0i Li\u1ec7u Chi Ti\u1ebft<\/h3>\n<p>M\u1ed9t t\u1eadp tin t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac t\u1ed1t v\u00e0 \u0111\u01b0\u1ee3c duy tr\u00ec t\u1ec9 m\u1ec9 l\u00e0 t\u00e0i s\u1ea3n quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ed9t doanh nghi\u1ec7p t\u00ecm ki\u1ebfm \u01b0u \u0111\u00e3i R&amp;D t\u1ea1i Vi\u1ec7t Nam. Do c\u01a1 s\u1edf \u00e1n l\u1ec7 h\u1ea1n ch\u1ebf, m\u1ed9t t\u1eadp tin nh\u01b0 v\u1eady ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng ch\u1ecbu \u0111\u01b0\u1ee3c s\u1ef1 xem x\u00e9t h\u00e0nh ch\u00ednh v\u00e0 m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng \u0111\u1ebfn vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt r\u1ed9ng h\u01a1n. Danh s\u00e1ch ki\u1ec3m tra sau \u0111\u00e2y l\u00e0 m\u1ed9t h\u01b0\u1edbng d\u1eabn v\u1eadn h\u00e0nh \u0111\u1ec3 t\u1ea1o ra m\u1ed9t t\u1eadp tin ch\u1ee9ng minh s\u1eb5n s\u00e0ng cho ki\u1ec3m to\u00e1n.<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">Danh m\u1ee5c T\u00e0i li\u1ec7u<\/th>\n<th style=\"text-align: center;\">T\u00e0i li\u1ec7u Ch\u00ednh<\/th>\n<th style=\"text-align: center;\">M\u1ee5c \u0111\u00edch v\u00e0 M\u1ee9c \u0111\u1ed9 Li\u00ean quan<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u00e1p l\u00fd &amp; H\u00e0nh ch\u00ednh<\/td>\n<td>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110\u0103ng k\u00fd \u0110\u1ea7u t\u01b0 (IRC), Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110\u0103ng k\u00fd Doanh nghi\u1ec7p (ERC), Gi\u1ea5y ch\u1ee9ng nh\u1eadn Doanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao<\/td>\n<td>\u0110\u00e2y l\u00e0 c\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng ch\u1ee9ng minh tr\u1ea1ng th\u00e1i v\u00e0 ph\u1ea1m vi kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. Gi\u1ea5y ch\u1ee9ng nh\u1eadn Doanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao, \u0111\u1eb7c bi\u1ec7t, l\u00e0 c\u00e1nh c\u1ed5ng d\u1eabn \u0111\u1ebfn c\u00e1c \u01b0u \u0111\u00e3i c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t.24<\/td>\n<\/tr>\n<tr>\n<td>D\u1ef1 \u00e1n &amp; K\u1ef9 thu\u1eadt<\/td>\n<td>\u0110\u0103ng k\u00fd D\u1ef1 \u00e1n R&amp;D v\u1edbi m\u1ed9t c\u01a1 quan S&amp;T Nh\u00e0 n\u01b0\u1edbc; \u0110\u1ec1 xu\u1ea5t D\u1ef1 \u00e1n K\u1ef9 thu\u1eadt; B\u00e1o c\u00e1o &amp; Thi\u1ebft k\u1ebf Khoa h\u1ecdc<\/td>\n<td>C\u00e1c t\u00e0i li\u1ec7u n\u00e0y thi\u1ebft l\u1eadp t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a d\u1ef1 \u00e1n t\u1eeb quan \u0111i\u1ec3m khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7. Vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 ch\u1ee9ng nh\u1eadn t\u1eeb m\u1ed9t c\u01a1 quan S&amp;T Nh\u00e0 n\u01b0\u1edbc th\u01b0\u1eddng l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u01b0u \u0111\u00e3i. C\u00e1c b\u00e1o c\u00e1o k\u1ef9 thu\u1eadt cung c\u1ea5p b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan v\u1ec1 s\u1ef1 b\u1ea5t \u0111\u1ecbnh khoa h\u1ecdc \u0111ang \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.21<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i ch\u00ednh &amp; Ngu\u1ed3n Nh\u00e2n l\u1ef1c<\/td>\n<td>B\u00e1o c\u00e1o T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c Ki\u1ec3m to\u00e1n; B\u00e1o c\u00e1o Chi ph\u00ed R&amp;D Chi ti\u1ebft; B\u00e1o c\u00e1o L\u1ef1c l\u01b0\u1ee3ng Lao \u0111\u1ed9ng<\/td>\n<td>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p b\u1ed1i c\u1ea3nh t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3, trong khi c\u00e1c b\u00e1o c\u00e1o chi ph\u00ed R&amp;D chi ti\u1ebft v\u00e0 h\u00f3a \u0111\u01a1n li\u00ean k\u1ebft c\u00e1c chi ti\u00eau c\u1ee5 th\u1ec3 v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. B\u00e1o c\u00e1o l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng ch\u1ee9ng minh r\u1eb1ng d\u1ef1 \u00e1n c\u00f3 s\u1ef1 tham gia c\u1ee7a m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ee7 nh\u00e2n vi\u00ean ch\u1ea5t l\u01b0\u1ee3ng cao c\u00f3 b\u1eb1ng c\u1ea5p li\u00ean quan, theo y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi tr\u1ea1ng th\u00e1i Doanh nghi\u1ec7p C\u00f4ng ngh\u1ec7 cao.13<\/td>\n<\/tr>\n<tr>\n<td>H\u1ed3 s\u01a1 \u0110\u1ed3ng th\u1eddi<\/td>\n<td>S\u1ed5 tay Ph\u00f2ng th\u00ed nghi\u1ec7m; Nh\u1eadt k\u00fd Ph\u00e1t tri\u1ec3n Ph\u1ea7n m\u1ec1m; B\u1ea3ng ch\u1ea5m c\u00f4ng &amp; Bi\u00ean b\u1ea3n Cu\u1ed9c h\u1ecdp<\/td>\n<td>\u0110\u00e2y l\u00e0 nh\u1eefng h\u1ed3 s\u01a1 c\u00f3 gi\u00e1 tr\u1ecb nh\u1ea5t v\u00ec ch\u00fang \u0111\u01b0\u1ee3c t\u1ea1o ra theo th\u1eddi gian th\u1ef1c. Ch\u00fang \u0111\u00f3ng vai tr\u00f2 l\u00e0 b\u1eb1ng ch\u1ee9ng kh\u00e1ch quan v\u1ec1 quy tr\u00ecnh khoa h\u1ecdc, m\u1ed9t b\u1ea3n ghi l\u1ea1i qu\u00e1 tr\u00ecnh th\u1eed v\u00e0 sai, v\u00e0 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y th\u1eddi gian c\u1ee7a \u0111\u1ed9i ng\u0169 k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c d\u00e0nh cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u00f4ng vi\u1ec7c th\u01b0\u1eddng xuy\u00ean. B\u1ea3n ch\u1ea5t \u0111\u1ed3ng th\u1eddi c\u1ee7a ch\u00fang l\u00e0m cho ch\u00fang kh\u00f3 b\u1ecb tranh ch\u1ea5p trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Danh s\u00e1ch ki\u1ec3m tra n\u00e0y l\u00e0 s\u1ef1 v\u1eadn h\u00e0nh h\u00f3a c\u00e1c k\u1ef3 v\u1ecdng \u0111\u01b0\u1ee3c t\u00ecm th\u1ea5y trong c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 quy\u1ebft \u0111\u1ecbnh ph\u00e1p l\u00fd c\u1ee7a Vi\u1ec7t Nam. Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t c\u1ea5u tr\u00fac nh\u01b0 v\u1eady \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c y\u00eau c\u1ea7u R&amp;D c\u1ee7a m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u00f3 th\u1ec3 b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c t\u1eeb quan \u0111i\u1ec3m ph\u00e1p l\u00fd v\u00e0 k\u1ef9 thu\u1eadt, qua \u0111\u00f3 gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro tu\u00e2n th\u1ee7.<\/p>\n<h3 id=\"conclusion\">K\u1ebft Lu\u1eadn<\/h3>\n<p>Khung thu\u1ebf R&amp;D m\u1edbi c\u1ee7a Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n cho m\u1ed9t cu\u1ed9c \u0111\u1ea1i tu chi\u1ebfn l\u01b0\u1ee3c tinh t\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch kinh t\u1ebf c\u1ee7a n\u01b0\u1edbc n\u00e0y. \u0110\u00f3 l\u00e0 m\u1ed9t n\u1ed7 l\u1ef1c c\u00f3 t\u00ednh to\u00e1n v\u00e0 c\u00f3 m\u1ee5c ti\u00eau nh\u1eb1m thu h\u00fat c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 gi\u00e1 tr\u1ecb cao, th\u00e2m d\u1ee5ng c\u00f4ng ngh\u1ec7 b\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t h\u1ec7 th\u1ed1ng \u01b0u \u0111\u00e3i ph\u00e2n l\u1edbp \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 duy tr\u00ec hi\u1ec7u qu\u1ea3 ngay c\u1ea3 khi \u0111\u1ed1i m\u1eb7t v\u1edbi thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. H\u1ec7 th\u1ed1ng th\u01b0\u1edfng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee9ng minh m\u1ed9t cam k\u1ebft r\u00f5 r\u00e0ng \u0111\u1ed1i v\u1edbi ti\u1ebfn b\u1ed9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u1ef1c s\u1ef1.<\/p>\n<p>M\u1ed9t y\u00eau c\u1ea7u R&amp;D th\u00e0nh c\u00f4ng t\u1ea1i Vi\u1ec7t Nam l\u00e0 v\u1ea5n \u0111\u1ec1 l\u1eadp k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c, kh\u00f4ng ph\u1ea3i k\u1ebf to\u00e1n h\u1ed3i t\u1ed1. Tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh n\u1eb1m ho\u00e0n to\u00e0n \u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c t\u1ea1o ra m\u1ed9t b\u1ed9 t\u00e0i li\u1ec7u to\u00e0n di\u1ec7n, \u0111\u1ed3ng th\u1eddi v\u00e0 v\u1eefng ch\u1eafc v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt. S\u1ef1 v\u1eafng m\u1eb7t c\u1ee7a m\u1ed9t c\u01a1 s\u1edf \u00e1n l\u1ec7 thu\u1ebf l\u1edbn v\u1ec1 R&amp;D c\u00f3 ngh\u0129a l\u00e0 h\u01b0\u1edbng d\u1eabn h\u00e0nh ch\u00ednh t\u1eeb c\u00e1c b\u1ed9 v\u00e0 c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u00f3ng vai tr\u00f2 l\u00e0 ngu\u1ed3n s\u1ef1 th\u1eadt ch\u00ednh v\u00e0, trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, l\u00e0 ngu\u1ed3n \u0111\u1ecbnh ngh\u0129a.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111ang c\u00e2n nh\u1eafc \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam, vi\u1ec7c t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc, t\u00edch h\u1ee3p v\u1ec1 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd. Quy tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 h\u1ee3p t\u00e1c \u0111a ch\u1ee9c n\u0103ng gi\u1eefa c\u00e1c \u0111\u1ed9i ng\u0169 k\u1ef9 thu\u1eadt, t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd c\u1ee7a c\u00f4ng ty \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 \u00e1n R&amp;D v\u00e0 ti\u00eau chu\u1ea9n t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c c\u0103n ch\u1ec9nh ngay t\u1eeb \u0111\u1ea7u. B\u1eb1ng c\u00e1ch xem x\u00e9t vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh m\u00e0 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 th\u00fac \u0111\u1ea9y chi\u1ebfn l\u01b0\u1ee3c, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 tin t\u1ed1i \u0111a h\u00f3a c\u00e1c l\u1ee3i \u00edch c\u00f3 s\u1eb5n trong h\u1ec7 sinh th\u00e1i \u0111\u1ed5i m\u1edbi \u0111ang ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u1ea7y tham v\u1ecdng c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<h4 id=\"obras-citadas\">T\u00e0i Li\u1ec7u Tham Kh\u1ea3o<\/h4>\n<ol>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/rba-asia.com\/news-insights\/vietnam-corporate-income-tax-law-2025\/&amp;sa=D&amp;source=editors&amp;ust=1756821986383803&amp;usg=AOvVaw0ywDI2zbZN8XRcpKOqhTIB\" target=\"_blank\" rel=\"noopener\">Vietnam Corporate Income Tax Law 2025 Changes Explained &#8211; RBA Group<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/taxsummaries.pwc.com\/vietnam\/Corporate?p%3D1&amp;sa=D&amp;source=editors&amp;ust=1756821986384268&amp;usg=AOvVaw2Qq6U28nbOgkY6_MhpObfH\" target=\"_blank\" rel=\"noopener\">Vietnam &#8211; Corporate Summary<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/vietnam.incorp.asia\/tax-incentives-in-vietnam\/&amp;sa=D&amp;source=editors&amp;ust=1756821986384669&amp;usg=AOvVaw0CJJuhzlfShRgryigLb0-X\" target=\"_blank\" rel=\"noopener\">2025 Guide: Unlocking Tax Incentives in Vietnam<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.roedl.com\/insights\/vietnam-emerges-rising-hub-innovation&amp;sa=D&amp;source=editors&amp;ust=1756821986385472&amp;usg=AOvVaw0Z84BRE5Jbloy1df5268_r\" target=\"_blank\" rel=\"noopener\">Vietnam emerges as Southeast Asia&#8217;s rising hub for R&amp;D innovation | R\u00f6dl &amp; Partner<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.ey.com\/en_gl\/technical\/tax-alerts\/vietnam-passes-new-corporate-income-tax-law&amp;sa=D&amp;source=editors&amp;ust=1756821986386654&amp;usg=AOvVaw0Q5RRfTZknlUCGtuZfRd5T\" target=\"_blank\" rel=\"noopener\">Vietnam passes new corporate income tax law | EY &#8211; Global<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/insightplus.bakermckenzie.com\/bm\/tax\/vietnam-new-law-on-corporate-income-tax&amp;sa=D&amp;source=editors&amp;ust=1756821986387735&amp;usg=AOvVaw2ddPT7CftdVBf0oekZf2Vu\" target=\"_blank\" rel=\"noopener\">Vietnam: New law on corporate income tax &#8211; Baker McKenzie InsightPlus<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.gvw.com\/en\/news\/blog\/detail\/major-policy-shift-vietnam-positions-private-sector-as-most-important-economic-driver&amp;sa=D&amp;source=editors&amp;ust=1756821986388831&amp;usg=AOvVaw1xquDBaKDRNGU8_Oq7GHbf\" target=\"_blank\" rel=\"noopener\">Major Policy Shift: Vietnam Positions Private Sector As Most &#8230;<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/regfollower.com\/vietnam-introduces-tax-financial-incentives-to-promote-private-growth\/&amp;sa=D&amp;source=editors&amp;ust=1756821986389790&amp;usg=AOvVaw2o1psL3ERZ7WaN_edpJHMd\" target=\"_blank\" rel=\"noopener\">Vietnam introduces tax, financial incentives to promote private growth &#8211; Regfollower<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/research.hktdc.com\/en\/article\/MTkyNDI3ODgwMQ&amp;sa=D&amp;source=editors&amp;ust=1756821986390449&amp;usg=AOvVaw3njacEv18IkSSW-o2QVR9p\" target=\"_blank\" rel=\"noopener\">VIETNAM: Incentives for Tech Investors of 50% of Initial Costs | HKTDC Research<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/insightplus.bakermckenzie.com\/bm\/tax\/vietnam-new-decree-on-investment-support-fund-to-bolster-high-tech-and-rd-sectors&amp;sa=D&amp;source=editors&amp;ust=1756821986391150&amp;usg=AOvVaw2R8zsoDPT9gqKx75HYcTAk\" target=\"_blank\" rel=\"noopener\">Vietnam: New decree on Investment Support Fund to bolster high-tech and R&amp;D sectors<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/investmentpolicy.unctad.org\/investment-policy-monitor\/measures\/4900\/viet-nam-enacts-decree-establishing-investment-support-fund-for-high-tech-enterprises-products&amp;sa=D&amp;source=editors&amp;ust=1756821986391935&amp;usg=AOvVaw0EnNxoDyw6Uc2amyC7Mv8p\" target=\"_blank\" rel=\"noopener\">Viet Nam &#8211; Enacts Decree Establishing Investment Support Fund for High-Tech Enterprises, Products | Investment Policy Monitor<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/investmentpolicy.unctad.org\/investment-policy-monitor\/measures\/3670\/viet-nam-new-criteria-for-hi-tech-enterprises&amp;sa=D&amp;source=editors&amp;ust=1756821986392819&amp;usg=AOvVaw3brsSWEfZggNFUg1dfawUj\" target=\"_blank\" rel=\"noopener\">Viet Nam &#8211; New Criteria for Hi-tech Enterprises | Investment Policy Monitor<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/vci-legal.com\/news\/the-classification-of-high-tech-enterprises&amp;sa=D&amp;source=editors&amp;ust=1756821986393281&amp;usg=AOvVaw2HYFM9RbDFYCtFpjF5B8Z8\" target=\"_blank\" rel=\"noopener\">THE CLASSIFICATION OF HIGH-TECH ENTERPRISES | VCI-Legal<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.amchamvietnam.com\/wp-content\/uploads\/2021\/11\/Vietnams-Updated-Tier-System-for-High-Tech-Enterprises-PZ-28Nov21.pdf&amp;sa=D&amp;source=editors&amp;ust=1756821986393839&amp;usg=AOvVaw2c_tdXXTQg936NIcS0X2oL\" target=\"_blank\" rel=\"noopener\">Vietnam&#8217;s Updated Tier-System for High-Tech Enterprises<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/taxsummaries.pwc.com\/vietnam\/corporate\/tax-credits-and-incentives&amp;sa=D&amp;source=editors&amp;ust=1756821986394412&amp;usg=AOvVaw3wj_kxoMenwyAr_JDTf4zg\" target=\"_blank\" rel=\"noopener\">Vietnam &#8211; Corporate &#8211; Tax credits and incentives<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.vietnam-briefing.com\/doing-business-guide\/vietnam\/taxation-and-accounting\/tax-incentives-for-businesses&amp;sa=D&amp;source=editors&amp;ust=1756821986394927&amp;usg=AOvVaw3iORuEevnn6BZxO-MqkXU6\" target=\"_blank\" rel=\"noopener\">Tax Incentives for Foreign Enterprises in Vietnam<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/theinvestor.vn\/vietnam-considers-supporting-rd-costs-for-businesses-d10086.html&amp;sa=D&amp;source=editors&amp;ust=1756821986395438&amp;usg=AOvVaw0YTfhPLV7oxYwj1uNFHlYG\" target=\"_blank\" rel=\"noopener\">Vietnam considers supporting R&amp;D costs for businesses &#8211; Theinvestor<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/www.moj.gov.vn\/vbpq\/en\/lists\/vn%2520bn%2520php%2520lut\/view_detail.aspx?itemid%3D374&amp;sa=D&amp;source=editors&amp;ust=1756821986395920&amp;usg=AOvVaw3Ae1NWYAkqyQNPQiLAz5lF\" target=\"_blank\" rel=\"noopener\">CSDLVBQPPL B\u1ed9 T\u01b0 ph\u00e1p &#8211; On science and technology<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/hcmiu.edu.vn\/wp-content\/uploads\/2017\/09\/E29.QH13-Luat-KHCN.pdf&amp;sa=D&amp;source=editors&amp;ust=1756821986396604&amp;usg=AOvVaw3s7I7MhmBzJPHrhAHE15lg\" target=\"_blank\" rel=\"noopener\">OFFICIAL GAZETTE<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/leyton.com\/se\/insights\/articles\/distinguish-routine-work-from-rd-work-for-tax-deductions-in-rd\/&amp;sa=D&amp;source=editors&amp;ust=1756821986397182&amp;usg=AOvVaw1tP0F-zbV4RmyWtAMbmFna\" target=\"_blank\" rel=\"noopener\">Routine work vs R&amp;D work for tax deductions in R&amp;D | Leyton Nordics<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/vietnamstijournal.net\/index.php\/JSTPM\/article\/download\/173\/319\/542&amp;sa=D&amp;source=editors&amp;ust=1756821986397605&amp;usg=AOvVaw2yo1Z9hxbDM7KKPkJIGP1n\" target=\"_blank\" rel=\"noopener\">TAX INCENTIVES FOR RESEARCH &#8211; DEVELOPMENT ACTIVITIES BY VIETNAMESE ENTERPRISES<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/vietnamnet.vn\/en\/vietnam-proposes-tax-exemption-for-tech-science-and-social-sectors-2421920.html&amp;sa=D&amp;source=editors&amp;ust=1756821986398226&amp;usg=AOvVaw1zsf64DU7R7SSnk2tsrUYZ\" target=\"_blank\" rel=\"noopener\">Vietnam proposes tax exemption for tech, science, and social sectors &#8211; VietNamNet<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/vietnam.acclime.com\/news-insights\/vietnams-new-corporate-income-tax-law-strategic-overhaul-effective-october-2025\/&amp;sa=D&amp;source=editors&amp;ust=1756821986398905&amp;usg=AOvVaw2eMYiCJbmIzml2IbVyvyCH\" target=\"_blank\" rel=\"noopener\">Vietnam&#8217;s new Corporate Income Tax Law: Strategic overhaul effective October 2025<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/vietanlaw.com\/dossier-for-granting-investment-registration-certificate\/&amp;sa=D&amp;source=editors&amp;ust=1756821986399358&amp;usg=AOvVaw2npRIeWyNDpAFi39Go2b7i\" target=\"_blank\" rel=\"noopener\">Dossier for granting Investment Registration Certificate &#8211; Viet An Law &#8211; vietanlaw<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/flexhr.com.vn\/en\/blog\/understanding-the-enterprise-registration-certificate-in-vietnam\/&amp;sa=D&amp;source=editors&amp;ust=1756821986399791&amp;usg=AOvVaw37LV6P4FUXzvPP_jpzL5Kl\" target=\"_blank\" rel=\"noopener\">Understanding the Enterprise Registration Certificate in Vietnam<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/apolatlegal.com\/conditions-and-procedures-for-application-for-hi-tech-enterprise-registration-certificate\/&amp;sa=D&amp;source=editors&amp;ust=1756821986400235&amp;usg=AOvVaw0ziEreJQ5dl8NIbNYcxuh7\" target=\"_blank\" rel=\"noopener\">Conditions and procedures for application for hi-tech enterprise registration certificate<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<li><a href=\"https:\/\/www.google.com\/url?q=https:\/\/english.luatvietnam.vn\/legal-news\/investment-reporting-requirements-for-fdi-projects-in-vietnam-complete-guide-2025-4729-101348-article.html&amp;sa=D&amp;source=editors&amp;ust=1756821986400833&amp;usg=AOvVaw1pErAlEuTADCbmfSruwXfO\" target=\"_blank\" rel=\"noopener\">Investment Reporting Requirements for FDI Projects in Vietnam: Complete Guide 2025<\/a>, ng\u00e0y truy c\u1eadp: 02\/09\/2025.<\/li>\n<\/ol>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row el_class=&#8221;homehtml&#8221;][vc_column][vc_column_text] T\u00f3m T\u1eaft \u0110i\u1ec1u H\u00e0nh Vi\u1ec7t Nam \u0111ang \u0111\u1ecbnh v\u1ecb l\u1ea1i chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a m\u00ecnh, t\u1eeb m\u1ed9t trung t\u00e2m s\u1ea3n xu\u1ea5t chi ph\u00ed th\u1ea5p sang m\u1ed9t n\u1ec1n kinh t\u1ebf gi\u00e1 tr\u1ecb cao, d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7. \u0110\u1ec3 theo \u0111u\u1ed5i m\u1ee5c ti\u00eau qu\u1ed1c 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