Cơ chế, chính sách đối tác công - tư (PPP) trong lĩnh vực nghiên cứu phát triển khoa học, công nghệ, đổi mới sáng tạo và chuyển đổi số ở Việt Nam

Abstract

This study analyses public-private partnership (PPP) mechanisms in the fields of science, technology, innovation, and digital transformation in Vietnam. Drawing on a systematic analysis of recent legal documents (Resolution 57-NQ/TW, Law 93/2025/QH15, Law 71/2025/QH15, and Decree 180/2025/NĐ-CP), the findings indicate that the 2024–2025 legal framework has established several specialised mechanisms, including post-inspection management and a regulatory Sandbox. Furthermore, the framework grants automatic intellectual property exploitation rights to lead organisations, introduces a preferential corporate income tax rate of 10% alongside a 200% R&D expense deduction, and implements a revenue-shortfall sharing scheme covering 100% of the deficit in the first three years of operation. The study proposes four groups of policy recommendations: completing the implementing regulations for Decree 180/2025/NĐ-CP, establishing valuation standards for intangible assets, creating a dedicated risk contingency fund, and safeguarding the public interest in technology PPP contracts.