Luật Hỗ trợ doanh nghiệp nhỏ và vừa 2017 số 04/2017/QH14 mới nhất

NATIONAL
ASSEMBLY
——–

SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————-

No. 04/2017/QH14

Hanoi, June 12,
2017

 

LAW

PROVISION
OF ASSISTANCE FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Pursuant to the Constitution of the
Socialist Republic of Vietnam

The National Assembly promulgates Law on
providing assistance for small and medium-sized enterprises.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Law provides regulations on principles,
contents and resources of assistance for small and medium-sized
enterprises (hereafter referred to as “SME”) and the responsibilities of
authorities, organizations and individuals related to the provision of
assistance for SMEs.

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1. Enterprises that are established organized and
run in accordance with regulations of law on enterprises and satisfy the
criteria for identification of SMEs defined in this Law.

2. Authorities, organizations and individuals
related to the provision of assistance for SMEs.

Article 3. Definitions

For the purpose of this Law, the terms below shall
be construed as follows:

1. “women-owned SME” means an SME having one
or more women owns at least 51% of its charter capital and at least a woman is
the executive director of this enterprise.

2. “startup” is an SME that is established
to implement its business ideas based on the exploitation of intellectual
property, technology and new business models and is able to grow quickly.

3. “value chain” is a set of activities that
create and increase the value of products or services and include consecutive
stages such as idea creation, design, production, and the distribution of
finished products to customers.

4. “distribution chain” means a set
of intermediate organizations (enterprises, investors, business
organizations) distributing an SME’s products to customers.

5. “technical establishment” means an
establishment providing equipment for an SME to assist it in designing,
testing, analyzing, assessing and verifying products, goods and materials.

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7. business cluster” is a form of
association between enterprises operating in the same sector and relevant
enterprises and organizations that cooperate and compete with each other.

8. “coworking space” means an area providing spaces
for working and exhibition of products and providing utilities to assist and
combine startups.

Article 4. Criteria for
identification of SMEs

1. An SME is either a micro-enterprise, small
enterprise or medium-sized enterprise having the annual average number of
employees who participate in social insurance is not greater than 200 and
satisfying one of the following criteria:

a) The total capital is not greater than 100
billion dong;

b) The enterprise’s revenue of the previous year is
not greater than 300 billion dong;

2. Micro-, small and medium-sized enterprises are
identified according to each industry such as agriculture, forestry,
aquaculture; industry and construction and trade and services.

3. The Government shall provide detailed guidance
on this Article.

Article 5. Principles for
provision of assistance for SMEs

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2. Contents, subjects, procedures, resources,
levels of assistance and results of assistance for SMEs shall be transparent.

3. The State shall assist SMEs with certain focuses
for a limited period of time and in accordance with objectives of the
assistance and its ability to balance resources.

4. The provision of assistance for SMEs using
resources provided by non-state organizations and individuals shall comply with
their own regulations and regulations of law.

5. In the cases where an SME is concurrently
entitled to more than one level of the same form of assistance in accordance
with regulations of this Law and other relevant regulations of law, it will be
entitled to most favorable level.

If more than one SME satisfy the conditions for the
assistance in accordance with regulations of this Law, the women-owned SME and
the SME using more women employees will be given priority.

6. An SME will receive the assistance if it
satisfies fully regulations of this Law and other relevant regulations of Law.

Article 6. Sources of funding
for assisting SMEs

1. Sources of funding for assisting SMEs include:

a) Loans subsidized and guaranteed by the State;

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c) Sources of funding from remission of taxes,
fees, land rental, land levy and other financial obligations in accordance with
regulations of law;

d) Legal sources of capital provided by domestic
and foreign organizations and individuals.

2. Sources of funding for assisting SMEs prescribed
in Points a, b and c Clause 1 of this Article shall be estimated, verified, approved
and stated in accordance with regulations of law.

Article 7. Prohibited actions
related to provision of assistance for SMEs

1. Failure to provide the assistance for SMEs in
accordance with principles, subjects, competence, contents and procedures
prescribed in regulations of law.

2. Abuse of positions and power to violate
regulations of law on the assistance for SMEs

3. Discriminatory actions, unnecessary delay,
obstructing or harassing SMEs and organizations and assistance for SMEs.

4. Deliberate provision of incorrect information
related to the provision of assistance for SMEs

5. Failure to use the resources for intended
purposes.

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CONTENTS OF ASSISTANCE
FOR SMES

Section 1: GENERAL ASSISTANCE

Article 8. Assistance in the
access to credit

1. In each period, the Government shall introduce
policies on provision of assistance for credit institutions in increasing
maximum loans granted to SMEs; encouraging credit institutions to provide loans
for SMEs according to their credit ratings and other criteria; encouraging the
establishment of independent consulting firms that assign credit ratings to
SMEs

2. SMEs will be assisted in formulating their
feasible plans for business operation, intensifying their management capacity
and skills and financial transparency to increase the opportunities for the
access to credit

3. SMEs will be provided with the credit guarantee
from the credit guarantee funds for SMEs according to regulations in Article 9
of this Law.

Article 9. Credit guarantee
funds for SMEs

1. The credit guarantee fund for SMEs is a state
fund other than the state budget which operates without profits and is
established by People’s Committee of the province.

2. The credit guarantee fund for SMEs shall provide
credit guarantee for SMEs.

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3. The credit guarantee fund for SMEs shall fulfill
fully the committed guarantee obligations and shall not refuse to provide
guarantee for eligible SMEs.

4. The Government shall provide detailed guidance
on this Article.

Article 10. The assistance in
tax and accounting regimes

1. SMEs may apply the corporate income tax rate
lower than the common tax rate applied to enterprises for a limited period of
time according to regulations of law on corporate income tax.

2. Micro- enterprises may apply tax administrative
procedures and simple accounting regimes in accordance with the law on tax and
accounting.

Article 11. Assistance in
production areas

1. According to the available land area of the
province, the People’s Committee of the province shall send People’s Council of
the province a request for the decision on distribution of land for
construction and development of industrial clusters and processing zones for
agricultural, forestry, fishery and seafood products serving the SMEs in
accordance with the approved land use planning.

2. According to the local budget, the People’s
Committee of the province shall send the People’s Committee of the province a
request for the decision on the assistance in rent subsidies for SMEs in
industrial zones, hi-tech zones and industrial clusters in the province. The
maximum period of the assistance is 5 years from the day on which the land lease
agreement is signed.

3. The assistance in
rent subsidies for SMEs prescribed in Clause 2 of this Article shall be carried
out via the subsidy for investors constructing infrastructures of industrial
zones, hi-tech zones and industrial clusters to reduce the land rent paid by
SMEs.

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4. The assistance in production site prescribed in
this Article shall not apply to foreign-invested or state-invested SMEs.

Article 12. Assistance in
terms of technologies, assistance for incubators, technical establishments and
coworking space

1. The State shall introduce policies on providing
assistance for SMEs in researching, innovating, receiving, improving,
completing and mastering technologies through the research, training,
consultancy, searching, decipher and transfer of technology and in
establishing, exploiting, managing, protecting and developing the intellectual
property of the SMEs.

2. Ministries, ministerial authorities and People’s
Committees of provinces shall establish or join public–private partnership to
establish incubators, technical establishments and coworking spaces. Other
enterprises and investors may establish their incubators, technical
establishments and coworking spaces.

3. Incubators, technical establishments and
coworking spaces are entitled to:

a) Remission of land rental, land levy and the levy
on non-farming land in accordance with regulations of law.

b) Remission of corporate income tax for a limited
period of time in accordance with regulations of law on corporate income tax.

Article 13. Assistance in
expansion into markets

1. Ministries, ministerial authorities and People’s
Committees of provinces shall establish or join the public–private partnership to
establish a distribution chain. Enterprises and other business investment
organizations may establish their distribution chains.

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a) Remission of land rental, land levy and the levy
on non-farming land in accordance with regulations of law.

b) Remission of corporate income tax for a limited
period of time in accordance with regulations of law on corporate income tax.

3. Micro-enterprises and small enterprises will be
given priority during contractor selection in accordance with regulations of
law on bidding.

Article 14. Assistance in
access to information, consultancy and legal issues.

1. The following information shall be published on
the national SMEs website portal, websites of ministries, ministerial
authorities, People’s Committees of provinces, social organizations and
socio-professional organizations:

a) Information about plans, programs, projects and
activities related to the assistance for SMEs;

b) Business guidelines, credit, markets, products,
technologies and enterprise incubation;

c) Other information requested by the SMEs in
accordance with regulations of law.

2. Ministries and ministerial authorities, within
their power and duties, shall set up a system of organizations and individuals
providing consulting service for SMEs (hereinafter referred to as “consultant
system”). SMEs will be entitled to remission of consulting fees if they use
consulting services provided by the consultant system.

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a) Establishment, management, maintenance,
updating, exploitation and use of databases of law;

b) Formulation and execution of programs for the
legal assistance to provide information improve legal knowledge and provide
legal consultancy.

4. The Government shall provide detailed guidance
on this Article.

Article 15. Assistance in
developing human resources

1. SMEs are entitled to reduction or exemption of
charges for training courses funded by the state budget on entrepreneurship,
enterprise administration and job training for employees working in SMEs.

2. The State shall provide online training programs
and training programs through mass media for SMEs and provide training courses
at premises of SMEs engaged in production and processing area.

3. The Government shall provide detailed guidance
on this Article.

Section 2. ASSISTANCE FOR SMES
IN CONVERSION FROM HOUSEHOLD BUSINESS TO SMES, STARTUPS, JOINING BUSINESS
CLUSTERS AND VALUE CHAINS

Article 16. Assistance for
SMEs in conversion from household business to SMEs

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a) Before being converted to a SME, the household
business has obtained the enterprise registration certificate (ERC) and is run
in accordance with regulations of law.

b) The household business has been operating
continuously for at least 01 year by the day on which the first ERC is issued.

2. Such an SME mentioned in Clause 1 of this
Article is entitled to the following forms of assistance

a) Free consultancy and instruction on applications
and procedures for the enterprise establishment;

b) Exemption from fees for enterprise registration
and the first provision of enterprise information; exemption from fees for
assessment and fees and licensing fees for the first license of business lines
subject to conditions and exemption from licensing fees within 3 years from the
day on which the first ERC is issued;

c) Free consultancy and instruction on the tax
administrative procedures and the accounting regime within 03 years from the
day on which the first ERC is issued;

d) Remission of corporate income tax for a limited
period of time in accordance with regulations of law on corporate income tax.

dd) Remission of land rental, land levy and the
levy on non-farming land for a limited period of time in accordance with
regulations of law on land.

3. The SME converted from a household business
shall inherit all rights, obligations and legal interests of the household
business in accordance with regulations of law. If a household business is
converted into a limited liability company or a joint stock company, the
household business owner, with his/her entire property shall be liable for the
outstanding loans of the household business unless otherwise agreed by the
parties in accordance with regulations of law.

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5. The Government shall provide detailed guidance
on Clause 2 of this Article.

Article 17. Assistance for
startups

1. A startup may receive the assistance if the
following conditions are fulfilled:

a) The startup has been put into operation for up
to 05 years from the day on which its first ERC is issued.

b) The startup has not initiated public offering of
its securities (in cases of a joint-stock company)

2. Such an SME mentioned in Clause 1 of this
Article is entitled to the following forms of assistance:

a) Assistance in the application and transfer of
technologies, use of equipment at the technical establishments, incubators and
coworking spaces, provision of instruction on testing and completing new
products, services and business models;

b) Assistance in advanced training in development of
products, investment attraction, providing advice on intellectual property,
carrying out the procedures related to technical regulations and standards,
measurement and quality;

c) Assistance in communication, publicity,
promotion, connection of startups and attraction of investment from venture
capital funds;

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dd) The Government shall introduce policies on
interest rate subsidy on loans taken by startups. The subsidy on interest rate
is provided by credit institutions.

3. The Government shall provide detailed guidance
on this Article.

Article 18. Investment in
startups

1. Investors in startups shall include venture
capital funds and domestic and foreign organizations and individuals doing
business via contribution of capital to establishment of startups, purchase of
shares or stakes of startups.

2. A venture capital fund which is created from
investments of private investors aims to invest in startups according to the
following principles:

a) The amount of investment in a startup shall not
exceed 50% of charter capital of the post-investment startup;

b) The private investor who contributes to the fund
shall be financially capable and take the responsibility for his/her stakes.

3. The investors in startups prescribed in Clause 1
of this Article will be entitled to remission of corporate income tax on
revenues from their investment in startups for limited period of time in
accordance with regulations of law on corporate income tax.

4. According to the local budget, the People’s
Committee of the province shall send the People’s Council of the province a
request for the decision on assigning state-owned finance organizations of the
province to invest in startups according to the following principles:

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b) Investments from the local budget shall not
exceed 30% of total capital raised from eligible venture capital funds selected
by the startups;

c) The investments shall be transferred to private
investors within 05 years from the day on which the stakes is contributed. The
transfer of investments shall comply with regulations of law on management and
use of the state capital invested in business operation activities at premises
of enterprises.

5. The Government shall provide detailed guidance
on this Article.

Article 19.The assistance for
SMEs joining business clusters and value chains

1. An SME that join a business cluster and value
chain in production and processing area will receive assistance if it:

a) creates products that gain competitive
advantages in terms of quality and cost; or

b) innovates the technological process, materials,
spare parts, machines and equipment.

2. Such an SME mentioned in Clause 1 of this Clause
is entitled to the following forms of assistance:

a) Provision of advanced training in the production
technology and technique; provision of consultancy related to technical
regulations and standards, measurement and quality and strategies for product
development according to business clusters and value chains;

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c) Assistance in brand development, expansion into
product markets of business clusters and value chains;

d) Assistance in test production, assessment,
verification and certification of the quality of products of SMEs joining business
clusters and value chains;

dd) The Government shall introduce policies on
interest rate subsidy on loans taken by SMEs joining business clusters and
value chains in each period. The subsidy on interest rate is provided by credit
institutions.

3. The Government shall provide detailed guidance
on this Article. The assistance for SMEs joining business clusters and value
chains that are not related to the production and processing area shall be
decided by the Government after opinions of the Standing Committee of National
Assembly are received.

Article 20. SME development
funds

1. SME development fund is a non-profit state
financial fund that is not funded by the state budget and is established by the
Prime Minister to:

a) grant loans and sponsorships to startups and
SMEs joining business clusters and value chains

b) receive and manage loans, sponsorship, aids,
contributions and trusts of organizations and individual to assist SMEs.

2. The Government shall provide detailed guidance
on this Article.

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RESPONSIBILITIES TO
PROVIDE ASSISTANCE FOR SMES.

Article 21. The Government’s
responsibilities

1. Unify the state administration related to
provision of assistance for SMEs.

2. Estimate costs of providing assistance for SMEs
in the cost estimate of the state budget and submit it to National Assembly for
consideration and decision in accordance with regulations of law on state
budget.

3. Introduce policies on encouraging organizations
and individuals to use non-state resources to provide the assistance for SMEs.

Article 22. The
responsibilities of the Ministry of Planning and Investment

1. Support the Government in unifying the state
administration related to the assistance for SMEs. Consolidate and submit a
report on provision of assistance for SMEs to the Government and the Prime
Minister.

2. Regulate and identify targets, subjects and
focuses of provision of assistance to formulate and execute plans, programs and
projects related to the assistance for SMEs in the whole country; take charge
and cooperate with Ministries and ministerial authorities in using investment
and development funds to assist SMEs in accordance with regulations of this
Law.

3. Provide training for officials and public
employees in the assistance for SMEs.

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Article 23. The
responsibilities of Ministry of Finance

1. Provide instructions on tax administrative
procedures and the accounting regime for SMEs and instruction on the
implementation of policies on tax and fees applied to SMEs.

2. Take charge and cooperate with Ministries and
ministerial authorities in using sources of capital for assisting SMEs in
accordance with regulations of this Law and other relevant regulations of law.

3. Publish the information about the compliance
with regulations of law on tax and customs and the fulfillment of other
financial obligations of SMEs to establish an information system for assigning
credit ratings to SMEs.

Article 24. The
responsibilities of Ministries and ministerial authorities

1. Ministries and ministerial authorities, within
their duties and power, shall:

Introduce or request competent authorities to
introduce policies on assistance for SMEs;

b) Carry out, monitor, inspect and analyze the
provision of assistance for SMEs;

c) Organize the statistics and publishing of the
information about SMEs;

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(028) 3930 3279

DĐ:

0906 22 99 66

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dd) Distribute resources for the assistance for
SMEs.

2. The Ministry of Industry and Trade shall
instruct SMEs to join business clusters and value chains;

3. The Ministry of Science and Technology shall
provide the instruction on the establishment of incubators, technical
establishment and coworking spaces and assist SMEs in strengthening the
technological capacity.

4. The Ministry of Natural Resources and
Environment shall instruct local governments to allocate land for the
establishment and development of industrial clusters and processing zones for
agricultural, forestry, fishery and seafood products.

5. The State bank of Vietnam shall organize the implementation
of the Government’s policies on the assistance for credit institutions in
increasing maximum loans granted to SMEs.

Article 25. The
responsibilities of provincial governments

1. The People’s Council of a province shall:

a) Comply with the regulations in Clauses 1 and 2
Article 11, Clause 4 Article 18 of this Law;

b) Introduce policies and distribute resources to
assist SMEs in the province and decide the cost estimate of the assistance for
SMEs in accordance with regulations of law on the state budget;

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

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2. The People’s Committee of a province shall:

a) Formulate and implement plans for the assistance
for SMEs in the province and plans and programs for the assistance for SMEs
converted from household businesses;

b) Inspect and evaluate the provision of assistance
for SMEs in the province and submit a report to the competent authority;

c) Commend SMEs that have achievements, innovation
and contribution to the socio-economic development of the province.

Article 26. Responsibilities
of social organizations and socio-professional organizations for providing
assistance for SMEs

1. Represent and protect rights and legal interests
of members that are SMEs and mobilize resources for assisting SME member.

2. Introduce, comment and implement policies
related to assistance for SMEs and assess programs for providing assistance for
SMEs.

3. Provide the service of assistance for SMEs in
accordance with regulations of law and their charters.

4. Promote the association between large
enterprises and SMEs.

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Mọi chi tiết xin liên hệ: ĐT:

(028) 3930 3279

DĐ:

0906 22 99 66

Bạn phải đăng nhập hoặc đăng ký Thành Viênđể sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.Mọi chi tiết xin liên hệ:

1. Provide the service of assistance for SMEs
according to conditions and commitments with authorities and organizations
providing the assistance for SMEs (hereafter referred to as “assisting
authority”) in accordance with regulations of this Law and assist SMEs in
complying with administrative procedures.

2. Provide promptly, fully and exactly the
information and documents for assisting authorities to prove and confirm the
provision of assistance services for SMEs.

3. Take the legal responsibility and be accountable
to assisting authorities according to the contract for provision of service of
assistance for SMEs

4. Join and cooperate with competent authorities in
the establishment, management and operation of assisting authorities via the
public private partnership or other forms in accordance with regulations of
law.

Article 28. Responsibilities
of SMEs

1. Provide promptly, fully and exactly the
information and documents according to the requirements of assisting
authorities and organizations and take the legal responsibility for the
provided information and documents.

2. Comply with regulations of law and fulfill
obligations to the State.

3. Fulfill with the commitments to the assisting
authorities.

4. Distribute reciprocal resources to receive,
cooperate and use effectively resources for assistance.

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(028) 3930 3279

DĐ:

0906 22 99 66

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1. Assisting authorities shall publish the contents
of, programs for and results of assistance for SMEs and other relevant
information.

2. The information about assistance for SMEs shall
be published in the following manners:

a) Post up a notice at the assisting authorities’
premises;

b) Notify information on mass media, websites of
the assisting authorities and national SMEs website portal.

3. The information about assistance for SMEs shall be
published within 30 days from the day on which the contents of and program for
assistance for SMEs prescribed in Clause 1 of this Article are approved by the
competent authorities.

Article 30. Inspection and
supervision of the assistance for SMEs

1. Competent authorities, sponsoring organizations
and individuals shall inspect and supervise the execution of contents and
programs for the assistance for SMEs in accordance with regulations of law.

2. Contents of the inspection and supervision
include:

a) Selection of beneficiary and implementation of
procedures for and forms of assistance for SMEs;

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(028) 3930 3279

DĐ:

0906 22 99 66

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c) The publishing of information about assistance
for SMEs prescribed in Article 29 of this Law.

Article 31. Assessment of the
assistance for SMEs

1. Authorities and organizations that take charge
of provision of assistance for SMEs shall assess the results of execution and
foreseen impacts on assisted SMEs and publish the assessment result in the
manners prescribed in Clause 2 Article 29 of this Article.

2. The Ministry of Planning and Investment shall
carry out regularly the independent assessment of contents of and programs for
assistance for SMEs.

Article 32. Actions against
the violations of law on providing assistance for SMEs

1. SMEs, organizations and individuals violating
the regulations of this Law shall be dealt with according to regulations of
law.

2. Decisions on dealing with authorities,
organizations and individual committing violations of assistance for SMEs shall
be published on the websites of the assisting authorities and national portal
on the assistance for SMEs.

Chapter IV

IMPLEMENTATION CLAUSES

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(028) 3930 3279

DĐ:

0906 22 99 66

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1. Certain articles of Law on investment No.
67/2014/QH13 shall be amended as follows:

a) Point o Clause 1 Article 16 shall be amended as
follows:

“o) Business investment in distribution chain of
SMEs’ products; business investment in technical establishment providing the
assistance for SMEs and incubators of SMEs; business investment in coworking
spaces serving SMEs and startups in accordance with regulations of law on
assistance for SMEs”;

b) Clause 2 Article 19 shall be amended as follows:

“2. The Government shall provide detailed
regulations on forms of the assistance in investment prescribed in Clause 1 of
this Article which are applied to high-tech enterprises, science and technology
enterprises, science and technology organizations, enterprises investing in
agriculture and rural areas, enterprise investing in education, dissemination
of law and other beneficiaries in conformity with socio-economic development in
each period.”.

2. Point c Clause 3 Article 14 of Law on Bidding
No. 43/2013/QH13 shall be amended as follows:

 “c) Bidders being micro-enterprises and small
enterprises.”.

Article 34. Effect

This Law comes into force from January 01, 2018.

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(028) 3930 3279

DĐ:

0906 22 99 66

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1. From the day on which this Law comes into force,
activities of the assistance for SMEs carried out before this Law comes into
force shall be carried on according to approved contents, programs and plans;
an SME which is entitled to assistance prescribed in this Law shall comply with
regulations of this Law.

2. From the day on which this Law comes into force,
the commitments of the SME development fund before this Law comes into force
shall be carried on unless otherwise agreed by parties.

This Law is approved by the 14th
National Assembly of Socialist Republic of Vietnam on June 12, 2017 during the
3rd session.

 

 

CHAIRPERSON OF
NATIONAL ASSEMBLY

Nguyen Thi Kim Ngan