JSTPM Tdp 6,563,2017
MOT SO VAN DE VE CHINH SACH HO TRQf TAI CHINH TRlTC TIEP CHO DOANH NGHIEP THV*C HlfiN HOAT DQNG
KHOA HpC VA CONG NGHE GIAI DOAN 2011-2015 Dang Thu Giang'
Vidn Chien luge vd Chinh sach khoa hpc vd edng nghd
Tom tat:
Ho tra tdi chinh tnfc tiep cho doanh nghiep (DN) thuc hien cdc hogt dpng KH&CN Id mpt trong cdc cong cu cua chinh sdch tdt chinh dang dugc sU dung a Viet Nam, nhdm khuyen khich DN ddu tu cho hogt dpng KH&CN. Tren the gi&i, ddc biet a cdc nu&c dang phdt trien, ho trg tdi chinh tnfc tiep Id cong ctji chinh sdch cua Nhd nu&c dugc su dung pho bien nhdm chia se chi phi v&i BN, khuyen khich BN ddu tu nhieu han cho hogt dpng KH&CN.
Kinh nghiem quoc te cho thdy, neu chinh sdch ndy dugc thiet ke phit hap v&i boi cdnh kinh te, he thong doi mai sdng tgo cda timg quoc gia vd giai dogn phdt trien se gop phdn thiic ddy hieu qud hogt dong doi m&i, dac bi$t v&i khu vuc BN. Trong khuon kho bdi viet ndy, nhdm tdc gid cung cdp bite tranh ve chinh sdch ho tra tdi chinh true tiep cua Nhd nu&c cho hogt dpng KH&CN cua DN, chi ra mgt so vdn de con ton tai trong cdc quy dfnh cua chinh sdch ndy a Viet Nam.
Tiekhoa: Chinh sdch KH&CN; Tdi chinh KH&CN; Boanh nghiep KH&CN.
Masd: 17091301
1. Quan diem cua Nha nu-d^e ve chinh sach hd trgr tai chinh trvc tiep cho doanh nghidp thyc hien cac hoat d$ng khoa hoc va cong nghd Hd frg tai chinh true tidp cho DN thuc hidn cac hoat ddng KH&CN la mdt frong cdc edng cu cua chinh sach tai ehinh dang dugc sir dung d Viet Nam hidn nay nhdm khuydn khich DN ddu tu cho hoat dpng KH&CN. Trdn ca sd tieh hgp ede dinh nghTa cua UNESCO vd hoat ddng KH&CN^, cua OECD vd hoat ddng NC&PT^ va ddi mdi cua DN, frong dd luu y ddn tinh dac thu cua boat ddng NC&PT ciia DN d cac nude dang phdt tridn, hoat ddng ECH&CN cua DN cd thd dugc dinh nghTa Id cdc hogt dpng NC&PT (R&D) vd doi m&i sdng tgo (innovation) do doanh nghiep thicc hien hogc phoi hpp vai doanh nghiep, to chiec, cd nhdn khdc thicc hien. Hoat ddng NC&PT frong DN theo dinh nghTa cua OECD bao gdm nghien ciiu co bdn,
' Lien h? tac gia: [email protected]
^ Ho?t d&ng KH&CN la lit ca cSc ho?I ilong co tinh h? thong nhjm phSt tnen, img dimg cac tri thuc KH&CN trong l i t ca eac lmh vuc Wioa hpc. H09I dOng KH&CN c6 the hao gora nghi6n cmi va tnen khai th\rc nghidm.
giao dye va dao tao KH&CN; cic djch vy KH&CN.
' Hoat d9ng NC&PT ciia doanh nghiep gSm nghien ciiu co bSn, nghien ciru img dyng va trien khai thvrc nghiem.
M# so vin il vl chinh sich (i3 tri) til chinh tnfc hip cho doanh nghiip..
nghien cuu ling dung va triSn khai thuc nghiem. D6i mdi sang tao cua DN la hoat dong san suit, cung ung cac san phim (hang hoa hoac dich vu) moi hoac dugc cai tito; tridn khai quy trinh, phuong phap tiep thi moi; trien khai phuang phap ta chiic DN mai. H6 trg tai chinh true tijp dugc xep vao nhom chinh sach d6i mai huong cung tiic la nhom chinh sach nham muc dich tang dgng luc cho DN dju tu vao d6i mod Mng each giam chi phi (Edler, J and Georgiou, L 2007). Cac chinh sach nay bao g6m tai trg true tiSp cho NC&PT cua DN; cac bien phap tai chinh, cac chuong trinh chia se ng va rui ro va cac dich vu khuySn cong. Kinh nghiem cua cac nuoc tren thS gicri cho thiy, cac cong cu cua chmh sach huong cung phat huy tac dung thuc djy d6i moi nSu nSm trong t6ng the cac chinh sach thiic d4y d6i mdi ca huang cung va huang ciu''. Tren the gidi, dac biet o cac nuac dang phat tri6n, h6 trg tai chinh true tiSp la cong cu chinh sach cua nha nuoc dugc sir dung phd biSn nham chia se chi phi vdi DN, khuyen khich DN d^u tu nhieu han cho KH&CN so vdi kg hoach ban diu ciia DN (OECD,2012). Ben canh viec chia se chi phi, rui ro ciing vdi DN, cong cu chinh sach nay cd the xem la dong thai phat tin hieu vS chit lugng hoat dgng doi mdi cua doanh nghiep dugc nhan tai trg, do do, lam tang cuong mong mudn hgp tac va dau tu raao hi^m vao cac du an NC&PT cua doanh nghiep (Fischhoffvd cong su, 1980; Finucane vd cong sic, 2000} hay ndi each khac, vai tro ciia nguon kinh phi tii nha nuac ho trg cho DN dong vai trd la "von moi".
O Viet Nam, quan diem ve vai tro eua dau tu tai chinh ciia khu vuc DN doi vdi phat trien KH&CN dugc de cap tdi trong cac van ban co tinh chu truang, dinh huong, chien luge nhu cac chu trugng ciia Dang, cac nghi quySt cua Chinh phii, Chien luge phat trien kinh te-xa hgi 2010-2020, Chien luge phat ttiin KH&CN giai doan 2011-2020, Luat KH&CN va cac van ban quy pham phap luat dudi luat. Theo dd, Luat KH&CN, Chien luge phat trien kinh te-xa hgi, Chien luge phat trien KH&CN deu nhan manh can huy dgng mgi nguon luc xa hgi, nhat la ciia cac doanh nghifp cho phat triin KH&CN; khuyin khich, tao dieu kien thuan lgi de doanh nghiep dau tu cho hoat dgng KH&CN, doi mdi, nang cao trinh do cong nghe. Chiin luge phat triin KH&CN dat muc tieu phin dau tang tdng diu tu xa hgi cho KH&CN dat 1,5% GDP vao nam 2015 va tren 2% GDP vao nam 2020. Di dat dugc muc tieu nay, mgt trong cac giai phap dugc di ra trong Chiin luge nay Ik dii mdi eg chi sit dung kinh phi nha nuoc cho KH&CN, ap dung mgt s6 eg chi, chinh sach dot pha nhim thiic diy xa hgi hoa diu tu cho KH&CN; cd chinh sach khuyen khich, hd trg cac doanh nghiep thugc mgi thanh phin kinh ti ddi moi cong nghe, lam chii cac cong nghe then chdt, mui nhgn va diy manh san xuat cac san phim cd ham lugng cdng nghe cao, trong dd uu tien cac doanh
Chinh sach ddi mci hudng cau nham tang nhu can ddi moi thong qua tgo d§ng lyc cho doi ra6i, cSi Ihifn di^u ki^n de tilp thu cac sang kien \h diy manh phd biln cac cong ngh? m6i (Edler, 2007}
JSTPMTdp6,S63,20i7
nghidp nhd vd vira. Nghi quydt sd 19/NQ-CP ngay 12/03/2015 eua Chinh phu vd nhung nhidm vu, gidi phap chii ydu cdi thidn mdi trudng kinh doanh, ndng eao nang lire canh tranh qudc gia hai nam 2015-2016 ddu dat muc tidu gidm chi phi, thdi gian va rui ro cho cdc doanh nghidp frong boat ddng kinh doanh ndi chung vd ddu tu cho KH&CN ndi ridng.
Cdc ea chd, chinh saeh dua ra frong dd bao gdm Nhd nuac tai frg cho hoat ddng KH&CN thdng qua cdc chuang trinh cap qudc gia, bd ngdnh, dia phuang, cae quy cua Nhd nudc; cho vay vdi lai suat uu dai, hd trg lai sudt vay, bdo lanh dd vay vdn (Luat KH&CN). Bdn canh cdc cdng cu cua chinh sdch tdi chinh nhdm tang kinh phi ddu vdo cho hoat ddng KH&CN, Nhd nude edn hd trg eac hoat dpng KH&CN cua DN thdng qua eung cap ha tang cho hoat ddng KH&CN nhu thdng tin, uam tao DN cdng nghd cao, DN KH&CN, xay dung vd phdt huy hidu qua cua cdc phdng thi nghiem frgng diem qude gia; hinh thanh mdt sd ca sd nghidn cuu - ung dung manh, du sure tidp thu, cdi tidn cdng nghd vd sdng tao cdng nghd mdi gan vdi boat ddng san xuat kinh doanh; hd frg vd mat bang sdn xuat, xuc tidn md rpng thi trudng^.
Hd trg true tiep eiia Nhd nudc dugc thuc hidn thdng qua cdc chuang trinh KH&CN qudc gia vd cdc chuang frinh KH&CN khac, cdc chuong trinh KH&CN ciia eac dia phuang. Chidn luge Phdt tridn KH&CN giai doan 2011-2020 dd ra gidi phap dd la tap trung ngudn lire de thuc hidn cdc chuang trinh, dd dn KH&CN qudc gia vd ndng cao nang luc KH&CN qude gia. Cu thd Id trong giai doan 2011-2020, tap trung thue hien 02 nhdm chuang frinh, dd dn KH&CN qudc gia: Nhdm cdc chuang trinh, dd an KH&CN qudc gia phuc vu phdt tridn kinh td-xa hdi vd ndng cao nang luc canh franh cua ndn kinh te; nhdm cac chuong trinh, dd an KH&CN phuc vu nang eao nang luc KH&CN qudc gia. Didm quan ttpng khi trien khai ede ehuong trinh qude gia Id lay doanh nghiep ldm trung tam dd ddi mdi vd iing dung KH&CN, tap trung cdc ngudn luc cd frpng tam, frgng diem, dau tu
"tdi ngudng" de hinh thdnh, phat tridn cae sdn phdm hang hda thuong hieu Viet Nam bang cdng nghe eao, cdng nghd tidn tidn, cd kha nang eanh franh bdng tinh mdi, vd chit lupng va gid thdnh dua frdn viec khai thac cdc lgi thd so sanh vd nhdn luc, tdi nguydn vd didu kien tu nhidn cua ddt nudc; ndng cao nang lue ddi mdi cdng nghd eiia doanh nghiep vd tidm luc cdng nghe qudc gia (Bp KH&CN, 2016).
Nhu vdy, cd thd thdy rdng trong thdi gian vua qua, Nhd nudc da su dung cdc cdng cu eua chinh sach tdi chinh ndi ehung va tdi frg true tidp ndi ridng
' Chien linjc phit triSn kinh te-xa hpi 2011-2020, Chien luge Phit t n I n KH&CN giai doan 2011-2020, Nghi djnh sd 56/2009/ND-CP v l trg gulp phit trien D N N W , Chirong trinh h6 trp phat Irign doanh nghifp KH&CN va t6 chiic KH&CN cong ]§p th\rc hi$n c a che tv chii, t\r ch(u trach nhifm,. .
Mot s6 vdn d^vi chinh sdch hd trd tdi chinh tnictiSp cho doanh nghiep..
nhdm tdng ddng luc eho DN diu frr cho KH&CN bdng each chia se chi phi ddu frr cho hoat ddng nay cua DN. Ngan sach ciia Nhd nudc dd tdi frp cho DN ddng vai frd diing vdi ehiic ndng eua nd la "vdn mdi" cho cdc du an KH&CN cua DN. Vd ddi tugng hd ttg, doanh nghidp nhd va vira lan ddu tidn da dugc chinh thuc Id ddi tugng uu tidn ttong chinh sdch hd frg cho hoat ddng KH&CN cua DN. Ddng thdi, Nha nudc ciing su dung cac bidn phdp chinh sdch bd sung khdc dd hd ttg DN thuc hidn boat dpng KH&CN.
2. Tong quan v^ cac chirong trinh ho trg- hoat dpng khoa hoc va cong nghe ciia doanh nghiep trong giai doan 2011-2015
Hoat ddng KH&CN eua doanh nghidp hidn dugc tai frg vd hd trg theo cac chuang frinh KH&CN qudc gia, ehuong trinh KH&CN frgng didm qudc gia, tdi frg tu cac quy, tdi frg tu ngudn ngan sdch dia phucmg theo cae dinh hudng uu tidn cu thd. Trong khudn khd bdi vidt ndy, cdc tdc gid tap frung vdo xem xet cdc quy dinh vd ho frg true tidp ciia Nhd nudc cho hoat ddng KH&CN chii ydu ciia DN (NC&PT, ddi mdi vd chuydn giao edng nghe, dao tao nhdn lire KH&CN) frong khudn khd cdc chuang trinh KH&CN quoc gia do Bg KH&CN quan ly. Trong giai doan 2011-2015, cd 10 chuong trinh KH&CN frpng didm cdp Nha nudc vd 8 chuang ttinh KH&CN qudc gia cd ndi dung ho ttp vd tdi ttp cho doanh nghidp thuc hien cac hoat ddng KH&CN.
2. J. Hd trff hogt dong nghien cim khoa hgc vd phdt trien cong nghe 2.1.1. Cdc chiphidieg'c ho trff
a) Doi voi de tdi nghien cim khoa hoc vdphdt trien cong nghe Cac dd tdi nghidn cfru KH&CN do cdc doanh nghidp thye hidn ve co ban dugc hd frp eac chi phi tuong tu nhu cdc dd tai dugc thirc hidn bdi cae td chiie khac. Cdc nhdm chi phi dupe hd frp dupe quy dinh theo cac thdng tu lidn tich hudng dan vd dinh miic xay dung, phdn bd du toan va quyet todn kinh phi ddi vdi nhiem vu KH&CN cd su dung ngan saeh nha nude (NSNN) (trudc day la Thdng tu lidn tich sd 44/2007/TTLT-BTC-BKHCN vd da dupe thay thd bdi Thdng tu lidn tich sd 55/2015/TTLT-BTC- BKHCN) bao gdm:
Tra cdng lao ddng (khoa hpc, ph6 thdng) gdm: thud chuyen gia frong nudc, nudc ngodi; td chiic dao tao, hudng ddn, hudn luydn; khdo sat, didu fra...;
Nguydn vdt lieu, nang lugng: nguydn, vdt hdu; nang lugng, nhidn lieu;
mua saeh, tai lieu, sd lieu;
Thidt bi, may mdc: thiet bi mua mai, phdn mdm, ehuyen giao edng nghd, mua sdng chd,...; thidt bi thud;
JSTPMTGP 6,56 3,2017
Xdy dung, sua chiia nhd;
Chi khdc: cdng tdc trong nudc, hgp tdc qudc td (dodn ra, doan vdo), kinh phi qudn li, chi phi ddnh gia, kidm fra ngi bd, nghidm thu cdc cap; chi didu tta, khdo sat, thuc nghiem, thu nghidm (frong nudc vd nudc ngodi, trien khai thuc nghiem, thu nghidm), chi khdc (hdi thdo, dn loat tdi lieu, van phdng pham, dich tdi lieu, dang ky bdo hg quydn sd hiru tri tue, suu tdm tai lieu phuc vu nghien eiiu, ehi khdc), phu cdp chii nhidm dd tdi, phu cdp thu ky.
Mdi chuang trinh KH&CN qudc gia khae nhau thi cdc nhdm chi phi do dugc cu the hda thanh eae chi phi khac nhau tuy theo muc tidu cua timg chuang trinh.
b) Doi voi du dn sdn xudt thir nghiem
Cac du an sdn xudt thii nghidm ddi hdi doanh nghidp phdi cung cap tdng kinh phi can thiet de tridn khai du an:
De dn = Von co dinh cua dt^ dn sdn xudt + Kinh phi ho tra cong nghe + vdn luu dgng.
Cac chi phi thuc hidn du dn san xudt thir nghidm dupe hd frp duge ehia thanh eac nhdm gdra:
Chi phi cho thiet bi, mdy moc: mua mdi thidt bi cdng nghd; mua thidt bi kidm nghidm, do Iudng; mua bang sang chd, ban quyen; mua phdn mdm may tinh; van ehuyen lap dat; thud thidt bi;
Chi phi nhd xuang xdy dtmg m&i vd cdi tgo: Xay dung nhd xudng mdi;
chi phi sira chua, eai tao, chi phi ldp ddt he thdng didn, chi phi lap dat he thdng nudc; thud thidt bi, nhd xudng; chi phi khdc;
Kinh phi ho tra cong nghe: ehi phi hodn thien, nam vimg vd lam chu quy trinh cdng nghd; ehi phi hodn thidn cdc thdng sd vd ky thudt; chi phi dn dinh cae thdng sd vd chdt lupng nguydn vat lieu ddu vao; chi phi dn dinh ehdt lugng sdn phdm; vd khdi lupng sdn phdm can san xudt thu nghidm,...; chi phi dao tao cdng nghd (cdn bp cdng nghd vd cdng nhdn van hdnh);
Chi phi lao dgng: Chii nhidm du an, ky su, nhan vien ky thuat, cdng nhan;
Nguyen vdt lieu ndng luang: nguyen, vdt lieu chu ydu; nguydn, vat lieu phu; dung cu, phu tung, vat re tien mau hdng; didn, xang dau;
Chi khdc: Cdng tde phi (frong vd ngodi nude); qudn ly phi (quan ly hdnh chinh thuc hidn du an); sira chiia, bdo tri thiet bi; chi phi kidm tra, ddnh
' Thong tir lien Eich so 22/2011/TTLT-BTC-BKHCN ngay 21/02/2011 Huong dan quan ly tai chinh doi vm cac A\f ka san xu^t thu nghidm dugtc ngan sich nh^ nii6c ho trg kinh phi.
M6t so vdn dS v£ chinh sdch hd tr^ tdi chinh trgc tiip cho doanh nghiSp...
gid nghiem thu (chi phi kidm fra tiung gian, ehi phi nghidm thu edp co sd); chi khae (hdi thdo, hpi nghi; dang ky bdo hd sd huu tii tiid; thdng tin tuydn tiTjydn, tidp thi, quang edo, ho frg tidu thu sdn pham; bao cdo tdng kdt, in in, phu cap chu nhidm du an,...).
Ngoai ra, cd mdt sd chuang trinh KH&CN quoc gia con ed hd ttp ea cdc chi phi mua thdng tin, may mde, thidt bi, chuydn giao quydn sd hiru cdng nghidp ddi vdi cac du an hgp tae nghidn ciiu cdng nghe cao giiia doanh nghidp va td chiic KH&CN (Chuang trinh qudc gia phdt tridn edng nghd cao).
2.1.2. Vkmuchotr^
Thdng thudng trong cac chuang trinh hd ttg va tdi ttg eho doanh nghiep, cae dd tai dupe duyet se dugc hd ttp tir ngdn sach nhd nudc tir 30% ddn 100% kinh phii tuy timg ndi dung hoat ddng. Ddi vdi cdc dd tai nghidn cuu khoa hpc vd phdt tridn cdng nghd, miic ho ttp cao nhit la 100% kinh phi thuc hidn cdc dd tai dugc phd duyet ttong chuang trmh phat tridn san pham qudc gia ddn ndm 2020; Chuang trinh qudc gia phdt tridn CNC ddn nam 2020; Chuang trinh ddi mdi cdng nghd qude gia ddn nam 2020.
Ddi vdi du an sdn xudt thu nghidm, miic hd ttg cao nhat ddi vdi cdc du an thugc cdc chuang trinh KH&CN frpng didm cap Nhd nudc giai doan 2011- 2015 la 30% tong kinh phi thuc hien du dn, dugc quy dinh cu the tai Thdng tir lidn tich sd 22/2011/TTLT-BTC-BKHCN hudng ddn quan ly tai chinh ddi vdi cdc du an san xudt thir nghidm duge ngan sdch nhd nudc hd frg kinh phi.
Mirc hd frp tdi da ddn 30% tdng miic kinh phi ddu tu mdi cdn thidt dd thuc hidn du dn dupe ca quan cd tham quydn phe duyet (khdng tinh gid tri cdn lai hoac chi phi khdu hao frang thidt bi, nhd xudng da cd vdo tdng miie kinh phi ddu tu thuc hidn du an); Miie hd frg eao ban (50-70%) ddi vdi cdc du dn ddu tu trien khai tai cdc dia bdn cd didu kidn kinh td-xd hdi khd khdn;
Trong cdc chuong trinh KH&CN qudc gia, miie hd frg ddi vdi eac dy dn san xuat thir nghidm thudng tdi da la 50% tdng kinh phi du an san xudt thu nghiem (Chuong trinh hd frg phdt tridn eac san phdm qudc gia ddn ndm 2020) hay tdi da ddn 50% tdng miic kinh phi dau tu (Chuang trinh qudc gia phat tridn CNC ddn nam 2020, chuang trinh ddi mdi edng nghd qude gia ddn ndm 2020); Tdi da den 50% tdng miic kinh phi ddu tu (khdng bao gdm gia tri cdn lai hoac chi phi khau hao frang thidt bi, nhd xudng da cd vdo tdng miic kinh phi dau tu) thuc hien du dn sdn xudt thu nghiera phuc vu sdn xudt sdn phdm qude gia; tdi da ddn 70% tdng miic kinh phi diu tu dd thuc hidn dy dn sdn xudt thu nghidm frong ITnh vuc ndng nghiep tiidn khai frdn dia ban cd didu kien kinh td-xa hdi khd khan (Chuang trinh phdt tridn sdn phim qudc gia ddn nara 2020). Cdc chuang trinh ddu ed miic tdi trg cao hon ddi vdi cdc dii dn san xudt thir nghidm frong ITnh vuc ndng nghidp tridn khai frdn dia bdn cd didu kidn kinh td-xd hgi khd khan.
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2.1.3. Ve cdc dieu ki^n ho trgt
Mdi chuang frinh cd nhirng didu kidn hd frg khac nhau, cd nhiing chuang frinh dd xay dyng cdc tidu chi xdc dinh cdc dd an, dy dn thudc chuang trinh d nhiing nhdm khdc nhau (Chuong trinh ddi mdi cdng nghd qudc gia den ndm 2020,...), tuy nhien, cdn nhidu chuang trinh chua cd hudng ddn cu thd.
Tuy nhidn, nhin chung cdc chuang trinh ddu ydu cdu cdc du an, dd an phdi thudc hudng nghidn cim KH&CN uu tidn thudc chuang trinh.
Trong eac chuang frinh tai tip va hd ttg khdng ed cdc yeu cdu cu thd ddi vdi doanh nghiep tham gia ehuong frinh, eac yeu edu dat ra thudng ddi vdi eac de tdi, du dn md doanh nghiep dugc thu hudng, tuy nhidn, cae doanh nghiep phdi chiing minh ngudn lyc vd nhdn luc, tdi chinh, ca sd vat chdt vd cdc didu kidn khdc dd ddm bdo thyc hidn dugc dy dn.
2.2. Hogt dgng ddi m&i vd chuyen giao cong ngh^
2.2.1. Ve cdc chiphiduffc ho trff
Cdc hoat dgng ddi mdi vd chuyen giao edng nghd cua doanh nghidp nhdn dugc su hd frg tir cac chuang trinh KH&CN trgng diem qudc gia (thdng qua cdc dy dn sdn xuat thit nghiem) va chuang trinh KH&CN qudc gia (thdng qua eae dd tdi nghien ciiu khoa hpc vd phat tridn edng nghd vd cdc ho trg dau tu khdc).
Cae ehi phi hd trg gdm:
Kinh phi eho boat dpng chuyen giao edng nghd (bi quyet ky thudt, kien thiie ky thudt, gidi phdp hgp ly hda san xudt,...);
Kinh phi mua sdm nhdp khau mdy mdc thidt bi cao frong nude chua tao ra dugc;
Kinh phi iing dung cdng nghd tidn tidn, ddo tao, thud chuyen gia thidt ke, sdn xudt sdn phdm mdi vd thay ddi quy trinh cdng nghd.
2.2.2. Ve mirc ho trff
Trong Chuang trinh qudc gia phdt tridn CNC den nam 2020, miie kinh phi hd trg toi da Id 50% eho eac hoat ddng chuydn giao cdng nghe ciia dy an duge phd duyet.
Trong Chuang trinh Ddi mdi edng nghd qude gia ddn nam 2020, cac doanh nghidp dugc hd frg mdt phdn hoae todn bg kinh phi cho cac hoat ddng chuydn giao cdng nghd.
Mgts6 vdn de vS chinh sdch hd trff tdi chinh trite tiSp cho doanh nghidp..
2.2.3. Vi cdc diiu ki^n ho trff
Cdc didu kien hd ttp ddi vdi cae hoat dgng ddi mdi va chuydn giao cdng nghd ttong cdc chuang tiinh KH&CN thdng thudng tudn thu theo cdc quy dinli hien hanh vd chuydn giao cdng nghd trong nudc va tir nudc ngoai.
Hoat ddng chuydn giao cdng nghd ed thd duge thye hidn dudi dang cdc dd tdi nghien eim KH&CN hoac cae hgp ddng chuydn giao cdng nghd hay mua bdn cdng nghe.
2.3. Hogt dgng ddo tgo nhdn Iwc khoa hgc vd cong nghe
Trong Chuong trinh Ddi mdi edng nghd qudc gia ddn nam 2020, ddi vdi nhidm vu ddo tao vd quan ly cdng nghe, qudn tri edng nghd va cap nhat cdng nghd mdi cho ky su, ky thuat vien vd cdn bd qudn ly:
a) Ngdn saeh nha nudc hd frg tdi da 100% kinh phi cho hoat dpng td ehiic ddo tao vd qudn ly cdng nghe, qudn tri cdng nghe vd cap nhat edng nghd mdi cho ky su, ky thudt vidn va can bd qudn ly ttong cdc dan vi vd td chiic cdng lap, tdi da khdng qud 50% tdng kinh phi cho hoat ddng ddo tao ddi vdi eac doanh nghiep, don vi vd td chirc ngoai nhd nudc.
b) Ngodi cdc ndi dung quy dinh ndu frdn, ngan sdeh nha nudc hd frg kinh phi di lai, tien d, sinh hoat phi cho chuydn gia nudc ngodi tham gia hoat ddng ddo tao vd qudn ly cdng nghd, quan fri edng nghe va cap nhdt edng nghd mdi cho ky su, ky thuat vidn vd cdn bd qudn ly doanh nghiep.
Trong Chuang trinh Phdt trien sdn phdm qudc gia den nam 2020, ddi vdi dy dn dau tu sdn xudt san pham qude gia:
Hd frg tdi da ddn 50% kinh phi tir ngdn sdch nhd nudc chi su nghidp KH&CN cho ddo tao ngan ban, bdi dudng ndng cao trinh dp vd nang lye ldm chu cdng nghd, qudn fri cdng nghe theo dy an duge edp ed thdm quydn phd duyet ddi vdi can bd nghidn ciiu, can bd ky thudt va quan ly thudc DN va td chiic KH&CN ngoai cdng l^p;
Hd frp tidn ve mdy bay khir hdi. Id phi san bay, kinh phi di lai, tidn d, sinh boat phi trong nudc eho cdc sinh vidn, nghidn ciiu sinh Viet Nam dang hpc tap, nghidn ciiu d nudc ngodi tham gia hgp tdc thuc hidn nhidm vu ciia chuang trinh;
Hd ttg tidn ve may bay khii hdi. Id phi san bay, kinh phi di lai, tidn d, sinh hoat phi trong nude cho huy dgng chuyen gia tinh nguydn nudc ngoai, chuydn gia la ngudi Viet Nam d nudc ngodi tham gia boat ddng CNC tai ede ca sd ddo tao, nghien ciiu vd sdn xuit sdn phdm CNC eiia Viet Nam.
Ddi vdi vide td chiic cdc khda hpc ngdn han vd chuydn giao, img dung CNC, cdng nghd mdi, cdng nghd tien tidn dugc tidn hdnh chung cho cdc doanh nghidp;
JSTPMTGP 6,56 3,2017
Tdi frg tdi da 100% ehi phi thud chuydn gia tu van xdy dung gido trinh, mua gido trinh, chi phi bidn soan gido trinh, phdn mdm, thud hoac mua frang thidt bi ddo tao (tiong trudng hpp khdng thud dupe), thue chuydn gia ddo t£io gido vien giang day, chi phi dao tao cac gido vidn gidng day cdc khda ddo tao ngan han vd chuydn giao, iing dung cdng nghd cho doanh nghiep;
Tai trp 50% chi phi ddo tao hgc vien tham du cac khda hpc ngan han vd chuydn giao, iing dyng cdng nghd cho doanh nghiep (Ddi vdi cdc doanh nghiep boat ddng frong ITnh vuc ndng nghiep vd phdt tridn ndng thdn ttdn dia ban cd didu kidn kinh td-xa hdi khd khan dupe hd ttg tdi da ddn 70%).
Ddi vdi vide dao tao, bdi duang kidn thiic ehuyen giao, iing dyng cdng nghd cu thd cho doanh nghidp:
Tdi ttg tdi da 50% tdng kinh phi thud chuydn gia dao tao, chi phi an d, di lai, thud trang thidt bi ddo tao va soan gido ttinh (miic tdi da Id 70% ddi vdi cdc du dn trong ITnh vuc ndng nghidp va phdt ttidn ndng thdn tten dia bdn cd didu kien kinh te-xa hdi khd khan);
Tdi trp tdi da 50% chi phi dao tao hpc vidn tham du cac khda hpc ngan han (muc tdi da la 70% ddi vdi cdc dy an frong ITnh vuc ndng nghiep vd phdt tridn ndng thdn frdn dia ban cd dieu kien kinh td-xd hgi khd khan).
3. Mot s6 thn tai trong chinh sach ho trg trirc tiep cho hoat ddng khoa hpc va cdng nghe cua doanh nghiep
Tir vide ra soat nhung ndi dung dugc cdc chuang trinh hd frp ciia Nhd nudc vd KH&CN cd the nhdn thdy mdt sd tdn tai nhu sau:
Thu nhdt. cdc chi phi dugc hd frg tir ngdn sdch nha nudc ddi vdi cdc du dn san xuit thii nghiem cdn thidu so vdi thuc tien hoat ddng KH&CN cua DN.
Mac du Nhd nudc hd trg khd rdng cdc hoat ddng KH&CN cua DN vdi cae ndi dung chi eu thd, song van cdn thidu rapt sd khodn chi ma thyc te DN phai chi phi tdn kem, dd Id: chi phi cho cdc hoat ddng ddi mdi ttong tridn khai cdc dy dn sdn xuit thir nghidm nhu ddi mdi qudn ly, td chiic vd quy frinh. Cae hoat ddng ddi mdi ndy giup DN ddy nhanh qua trinh dua cdc sdn phim cua san xuit thir nghidm gdn vdi thi trudng va gdp phdn thuang mai hda thanh cdng. Hien nay, chi phi eho cdc khodn dau tu ndy van dupe coi Id chi phi ddu tu, chua coi la chi phi cho hoat dpng KH&CN vd ehua dugc Nhd nudc hd trp.
Thic hai, ede chuang trinh hd tip true tidp cdn chua cd sy phdn biet theo ITnh vyc uu tidn vd quy md DN.
M$t s6vdn di v^ chinh sdch hd tra tdi chinh tnfc tiip cho doanh nghi$p
Trong cac quy dinh ciia Nhd nudc vd didu kidn ho tip ddi vdi cdc dy dn KH&CN cua DN chii ydu ndu chung chung dd la Nha nudcuu tidn ddi vdi dia bdn cd didu kidn kinh td-xa hdi khd khan bdng cdch hd ttg tdi da ddn 70% tdng miic kinh phi ddu tu (so vdi miic thdng thudng la 30-50%) ma chua ed quy dinh uu tidn dya trdn cdc ydu td khdc nhu: theo quy rad DN;
khd nang tac dgng lan tda cua dy an.
Cdc chucmg trinh tdi ttp vd hd ttp chua ed sy phan bidt theo quy md doanh nghiep frong khi dd cdc doanh nghiep Viet Nam chu ydu Id doanh nghidp vua vd nhd, nhdra doanh nghiep nay thudng cd ydu thd hon ttong vide thuc hien cdc du an theo cdc chuang frinh tdi frg vd hd frp. Nhiing han chd ciia cdc doanh nghidp nhd va vira nam d khd nang tiep can ede thdng tin lien quan den cdc chuang ttinh, nang lyc ddp iing eac didu kien ciia chuang trinh cung nhu eac nang luc de trien khai ede dy an (nang luc ve nhdn su dd fridn khai eae du an, vd tai ehinh de gdp vdn ddi img, nang luc qudn li vd tridn khai cae dy an vd KH&CN).
Ngodi ra, cdc chuang trinh tai frp vd hd trg chua dugc su dung nhim phdt ttidn ragt sd ITnh vuc uu tien phuc vu cdc muc tieu ldn cua Nhd nudc. Ngodi cdc chuang trinh KH&CN ttpng didm cap qudc gia cd 10 chuang trinh ttong cdc ITnh vyc cu thd, tai trp dugc cho 62 lugt doanh nghidp thi cdc chucmg trinh KH&CN qudc gia khdng cd sy phdn bidt doanh nghiep theo quy md hoac theo ngdnh nghd (trCr trudng hgp Chuang trinh quoc gia phat tridn cdng nghd cao ddn nam 2020, Dd an Hd frg he sinh thdi khdi nghidp ddi mdi sang tao qudc gia den nam 2025). Chinh vi eac chuang ttinh hudng tdi tdt ea cdc nhdm doanh nghidp ndn dan cdc chi phi tdi frg cdn chung ehung, qua tap trung vdo boat ddng thuc hidn cdc de tdi nghidn ciiu khoa hgc, ttong khi ede doanh nghidp chua chac da can cac hoat ddng do ttong mdt du an cu thd phuc vu nhu cau thyc td vd muc tieu ciia doanh nghidp.
Theo kinh nghiem eiia mdt sd nudc frdn thd gidi nhu Malaysia, Trung Qudc, Ireland, Bi, Phan Lan,... cdc chuang trinh hd trg tryc tiep ciia Nha nudc quy dinh tdi trg cho DN cu thd bao gdm cdc npi dung nhu sau: (i) Didu kien ddi vdi cae DN dupe ndp hd so; (ii) Didu kien ddi vdi cdc dy an dupe xera xet hd trp; (iii) Dieu kidn cdc hoat ddng R&D dugc hd ttp; Cdc hoat ddng khdng dupe hd ttp; (iv) Cae ehi phi R&D hgp Id (cd ngoai Id ddi vdi cac doanh nghiep nhd vd vira); (v) Thdnh phin hdi ddng xet duyet; (vi) Miic kinh phi hd ttg tdi da ddi vdi hing loai DN (ldn, vira, nhd); (vii) Miic kinh phi hd trg them trong eac trudng hgp dy an do hai DN thyc hidn hoac hpp tdc vdi vidn nghien ciiu, tiirdng dai hpc. Theo dd, cac DN nhd dugc tdi frg them 20% vd DN vira dugc tdi trg thdm 10% kinh phi. Cae dy dn dugc hd ttp thdm 10% kinh phi ndu cd su hgp tde tir hai DN frd ldn hoac hgp tdc vdi eae vidn nghidn ciiu, trudng dai hgc khac.
JSTPM Tdp 6,56 3,2017
Kdt qua Id mac dii dd ban hdnh rat nhidu chmh sdch nhdm ho frp doanh nghiep thyc hidn ede hoat ddng nghidn eiiu va tridn khai ciing nhu ddu tu vao cdng nghd, tuy nhidn, hdu hdt ngudn hd frg dupe edp cho cdc doanh nghidp nha nudc quy md ldn, con sd ndy theo bdo cdo ciia Vidn Nghidn cim qudn ly kinh td Trung uong - CIEM (2013) la 86% DN Nhd nudc duge hd frg cho cdc du an nghidn ciiu vd phdt trien. Ciing theo bao cao thi tir ndm 1999 tdi nam 2012 cd 838 dy an ddng ky chuydn giao cdng nghd vdi Bd Kd hoaeh va Dau tu thi mdt nua Id du dn cd vdn ddu tu true tidp nude ngodi.
Didu ndy eUng cd nghia Id cdc chuong trinh thiic ddy chuyen giao cdng nghd chua thyc su hieu qua, ngodi ra cac doanh nghidp tu nhan khdng de tiep can vdi ngudn vdn hd trg ndy. Bdo cao cua CIEM dua ra nhidu nguydn nhdn, trong dd cd rapt ly do Id eac doanh nghidp khdng cd hoac khdng dam raao hidra thd chdp tdi san vd hidm khi cd the dat miic yeu cdu thdng thudng Id 30% vdn ddi iing.
Thic ba, ca chd nhan tai tip vd ho trp ciia Nhd nudc cdn nhidu didm ehua phil hop vdi doanh nghiep.
Qua trinh tiep xiie vdi cdc doanh nghidp nhdm tae gid nhdn thay, cd 2 quan didm ddi nghich nhau trong vide dua ra cdc y kidn vd co chd (frinh tu, quy trinh vd thii tuc) nhdn tdi frg vd hd frg ciia Nha nudc.
Vdi nhdm cdc doanh nghiep da timg nhdn dugc tdi frg, hd frg cua Nhd nudc va eac doanh nghidp cd vdn Nha nude sd hiru thi cho rang eac trinh tu, quy trinh va thii tuc nhu vay la binh thudng, khdng cd gi khd khan bdi vi cae chuang trinh ndy sir dyng ngan sdch nhd nudc thi phai tuan thu cac quy dinh cua Nhd nudc. Ngugc lai, vdi mdt sd doanh nghidp cho rdng quy trinh thii tuc nhdn tdi frg tir NSNN Id rdt phiic tap, doanh nghidp khdng "quen"
dupe. Nhirng vdn dd vd quy trinh thu tuc ndy nam d cdc diem:
Doanh nghiep phai rad tai khodn tai kho bac nha nudc dd nhan vd chi tieu cdc khodn kinh phi tic NSNN, frong khi ede khoan ehi khdc doanh nghidp chi tidu qua tdi khodn tai cdc ngdn hang, didu nay gay bat tidn cho doanh nghiep trong vide theo doi chi tidu, qudn li sd sdch;
Cdc ydu cau frong thuydt minh de cucmg de tdi, dy an phu hgp vdi ede vidn nghidn ciru/trudng dai hpc hon Id phu hgp vdi DN. Cdc ngi dung trong thuydt rainh khd nhieu, ddi hdi DN phdi didn giai bang ngdn ngu khoa hpe, ehii frpng den md td qud trinh nghien euu hem la kdt qud nghidn eiiu vd dieu ndy khidn DN lung tung;
Thu tuc xin xet duyet ho trg, hd so chimg tir thanh todn rudm rd, phiic tap, cdn thieu nhirng hudng dan eu thd dan den rapt bd hd so thanh toan doanh nghidp phdi thay ddi dieu ehinh rat nhidu ldn mdi phu hgp va dugc kho bac chdp nhan thanh todn.
M6t sd v&n di vi chinh sdch hd tr^ tdi chinh tryc tiip cho doanh nghiip..
Vi nhimg cdn ttd ndu frdn md nhidu doanh nghidp dii van bidt ddn cac chuang tiinh tdi frp, ho ttp nhung "ngai" khdng raudn vidt dd xuat xin tdi frg, hd frp.
Thu tu, tidn dp thuc hidn cdc chmh sdch, chuang tiinh frg giup doanh nghiep cdn cham.
Thdi gian dd xdy dung cac van bdn quy pham hudng ddn thye hidn eae chuang trinh tdi frp va hd frg keo ddi 2-3 ndm, vi du nhu Chuang tiinh Ddi mdi edng nghd qudc gia ddn 2020, Chuang tiinh quoc gia phdt tridn cdng nghd cao, Chuang frinh phat ttidn sdn phim qudc gia gdn vdi cdng nghd tidn tidn..., Quy Phdt ttidn doanh nghiep nhd va vira duge thanh lap sau han 3 nam xay dung dd dn. Didu ndy khidn eho qua trinh dp dung cac quy dinh chinh saeh ciia cdc eo quan thye thi chinh saeh gap nhidu liing tiing.
Thic ndm, cdc ehinh sdch, chucmg tiinh trp giup doanh nghidp nhd vd vira hidn dang dugc thuc hien rdi rae vd ddn frdi. Trong khi do, ddi vdi mdt doanh nghiep, mudn phdt tridn bdn vimg thi phdi cd cd ydu td ngudn lyc, tdi chinh, tiinh do cdng nghd, kha nang tidp can thdng tin thi tiirdng, hidu bidt phdp ly,... nen ein ed sy hd trg mang tinh tdng the cua Nha nudc. Vi vdy, raac dil hdng nam Chinh phii da bd tri ngudn luc dd hd frg cho doanh nghiep nhd vd vira nhung hidn nay khdng the do Iudng dupe hidu qud thyc hidn Cling nhu danh gid tdc ddng rd rdt ddi vdi ede doanh nghiep.
Tdm lai, cac chuang trinh ciia Nha nudc hd frg true tidp eho doanh nghifp thyc hidn eac boat dgng KH&CN dugc su dung nhu mgt cdng cu ehinh frong vide thiic ddy doanh nghidp ddu tu cho KH&CN. Tuy nhidn, vdn cdn mdt sd han chd can dugc gidi quyet nham ndng eao hidu qua cua cac chmh sach hd frp true tidp nham thiic day doanh nghidp ddu tu cho KH&CN. Tir eae han ehe ndy eho thay dd ehinh saeh cd thd phat huy hieu qud, eac nha hoach djnh chinh sdch cdn dac bidt luu y tdi dac thu cua ddi tupng chinh sdch la doanh nghi?p diu tu eho KH&CN; sy khdc biet ciia hoat ddng dugc uu dai Id hoat ddng KH&CN eua DN so vdi hoat ddng KH&CN eiia vidn nghidn cuu vd trudng dai hgc. Mgt van de nira eiing cdn dugc luu y dd la ban chat cua hd frg tryc tidp la edng cu md Nha nudc su dung de phuc vu cho eae uu tidn eiia Nhd nude, do dd, Nhd nudc ciing can xdc dinh ro uu tien eiia minh frong hd frg cho KH&CN eiia DN se can hudng vdo ddi tugng DN quy md, ngdnh, ITnh vuc ndo vd vdi "lidu lupng" bao nhidu la dii./.
TAI LIEU THAM KHAO Ti^ng Vift:
1. Nghi quyet s6 19/NQ-CP ngay 12/03/2015 cua Chinh phu vg nhung nhiem vu, giai phap chu ygu tiep tuc cai thi^n moi truang kinh doanh, nang cao nang bfc canh tranh qu6c gia hai nam 2015-2016.
JSTPM Tdp 6,56 3,2017
2. Nghi quygt s5 35/NQ-CP ngay 16/05/2016 cua Chinh phii ve h6 tro va phat trien doanh nghiep dSn nam 2020.
3. QuySt dinh s6_844/QD-TTg ngay 18/05/2016 cua Thii ttrong Chinh phu ve vi^c phe duyet De an Ho trg h i sinh thai khai nghiep doi moi sang tao qu6c gia d i n nam 2025.
4. Luat Khoa hoc va Cong nghS s6 29/2013/QH13 ngay 18/6/2013.
5. Quyit dinh s6 171/QD-BKHCN ngay 07/02/2017 vk viec Phe duyet Danh muc nhiem v^ dat hang thuoc De an Ho trgr h? sinh thai khoi nghiep d6i mai sang tao qu6c gia dSn nam 2025 bat d i u tir nam 2017.
6. Thong tu lien tich s6 49/2014/TTLT-BTC-BKHCN ngay 23/04/2014 Huong dan quan ly tai chinh ciia Chuang trinh ho trg phat trien doanh nghiep khoa hoc va cong nghe va to chiic khoa hoc va cong nghe cong lap thirc hien ca che tu chii, tu chiu trach nhi?m 7. Thong tu lien tich s6 218/2012/TTLT-BTC-BKHCN ngay 20/12/2012 vk Quan ly tai
chmh thuc hien Chuang trinh phat trien san phdm qu6c gia Skn nam 2020.
8. Thong tu lien tich s6 219/2012/TTLT-BTC-BKHCN ngay 20/12/2012 Quy dmh quan ly tai chinh thuc hien Chuang trinh quoc gia phat triin cong nghe cao d6n nam 2020.
9. Th6ng tu lien tich s6 79/2014/TTLT-BTC-BKHCN ngay 18/06/2014 Hu6ng din quan ly tai chinh Chuang trinh doi mai c6ng ngh6 qu6c gia d i n nam 2020.
10. ChiSn luge phat trien khoa h^c va cong nghe giai doan 2011 -2020.
11. Chiin luge phat triin kinh ti-xa h6i VietNam 2011-2020.
12. Bg Khoa hgc va cong nghe. 2016. Khoa hoc vd cong nghe Viet Nam nam 2016. Ha N o r Nxb Khoa hgc va Ky thuat,
13. CIEM. 2013. Ndng luc cgnh tranh vd cong nghe & cdp do doanh nghiep tgi Vi^t Nam - Ket qud dieu tra ndm 20J2. Ha Ngi: Nxb. Lao dong xa hgi.
T i i n g Anh:
14. OECD. 2005. Oslo Manual' Guidelines for Collecting and Interpreting Innovation Bata, 3rd Edition, OECD Publishing, Paris.
15. OECD. 2012. "Financing business R&D and innovation", in OECD Science, Technology and Industry Outlook 2012, OECD Publishing, Paris.
<http://dx.doi.org/10.1787/sti_outlook-2012-12-en>
OECD. 2015. Frascati Manual 2015: Guidelines for Collecting and Reporting Bata on Research and Experimental Bevelopment. OECD Publishing, Paris.
Fischhoff, B. P, Slovic, and S. Lichtenstein. 1980. Labile values: A challenge for risk assessment in: J. Conrad (Eds.) Society, Technoiogy and Risk Assessment, Academic Press.
Fmucane, M. L., A Alhakami, P. Slovic, and S. Johnson. 2000. "The affect heuristic in judgments of risks and benefits". Journal of Behavior and Becision Making 13, pp. 1-17 Edler, J and Georgiou, L. 2007. "Public procurement and innovation". Resurrecting the demand side Research Policy 36(7): 949-963.
Edler, J., 2007a. Bed urfiiisse als Innovationsmotor. Konzepte und Instrumente nachfrageorientierter Inovationspolitik (Needs as Drivers for Innovation. Concepts and instruments of demand oriented innovation policy). Studien des B'uros f u r Technolfolgenabsch"atzimg beim Deutschen Bundestag - 2 1 : Edition Sigma, Berlin.
