Hoàn thiện chính sách, pháp luật về cơ chế tài chính đặc thù đối với doanh nghiệp khởi nghiệp, đổi mới sáng tạo

NGHIEN cau-TRAOBdi

HOAN THIEN CHINH SACH, PHAP LUAT

VECOCHETAICHlNHMCTHUDdlVCn DOANH NGHIEP

KHOllNGHIEP,Ddl Mdi SANG TAO

LirONG THU THUY"

NhOng nim gin diy, nbdde hign phip di thign mdi trudng diu tukmb doanh, ning cao

ninglifc canh tranh cda Chinh phd ngn boat dgng khdi ngbi$P, ddi mdi sing tao dnudc ta

di ed budc phit trign virat bie. Dg de doanb ngbigp ed thg khdi ngbigp, ddi mdi sing tao

thinb cdngtbivindgxicdinbnbOnguutign vg ngudn l^cvibign phip bd tia thich hop cho

deehu tbgniyli cin tblgt Die biit, dn t$p trungxaydifng hoin tbi$n hg thdng chinh sicb,

phip luit vg CO chg tii ehinh die thd choice doanh n^ilgp khdi ngbigp, ddi mdi sing tao.

Tirkhda: Co chg tii ehinh die thu; doanh nghiep khdi nghiep, ddi mdi sing tao; chinh sich;

phipluit

Recent government measures for Improving tbe business investment environment and

enhancing competitiveness speed up the start-up andirmovation activities in our country.

It Is necessary to prioritize resources and appropriate support measures for businesses to

make them successfully start up and innovate. It is espedaUya must to develop and complete

the system ofpohdes andlegMation on a spedScSnaneial mechanism for start-up, innovation,

creativity businesses.

Keywords: Speeihcfinaneialmeehanism; start-up, innovation, ereativitybusinesses;pohcies;

legislation.

NGAYNH^: 10/12/2019 NGAYPHANBISN,DANHG1A;25/12/2020 NGAYDUYST: 17/02/2020

1. Tai Viet Nam Men nay, vile touc day boat ddng KNDMST hoac ddu tu cho

hinh todnh v4 phdt triln he sinh todi khdi KNDMST bao gom nhung nOi dung co ban

nghiep, dSi mdi sang tao (KNDMST) dd bat sau: cae hd ttp ttong tou hit vdn ddu tavdhd

dau cd nhung budc biln chuyin manh me. ^^ thdnh lap cac quy ddu tu.

Vile toao go khd khdn vl vdn dau ta cho '^S'f: '^'^ ^° T '^°^^ * " *'"' ™" '^"

,„,_,„„?. . ,. „ , , ,!,» u ' W. Von ddu tu cho boat dpng KNDMST din KNDMST da duoc quan tam va duoc toe ehe ^, , .. • . e . '., - . , . . ', . .. . Weacnguonsau: hoa ttong mot so van ban phap luat Men „, -- *-.^ ' ^L- L , ' . .r.- , , ,,,•. , , ^., Y . , -• ,' - Nguon tai trp'cua Chinh phu; tai Vilt hanh va ehmh sach eua Chmh phu cung nhu r . . eac bd, ngdnh, dia phuong. Theo do, edc hd

trp vl tdi ehinh eho doanh nghilp (DN) cd * TS, Hoc vien Tdi chinh

K l TAP CHi QUAN Lf NHA NUdC - Sd 289 (2/2020)