为了将越南定位为全球高科技创新中心，越南政府于 2024 年 12 月 31 日颁布了第 182/2024/NĐ-CP 号法令[1]，其中确立了投资支持基金的框架。该基金将于 2025 年 1 月 1 日生效，旨在促进对关键技术领域的投资，特别是半导体和人工智能 (AI)。

可获得投资支持的领域及类别

The Investment Support Fund serves as a crucial tool to foster research and development (R&D) within companies, encouraging further investment in high-tech sectors. Additionally, it aims to promote enterprise investment and development in the fields of AI and semiconductors. This initiative represents a significant milestone in Vietnam’s socio-economic and development strategy. Managed by designated government agencies, the fund operates with transparency, efficiency, and alignment with national priorities, ensured through regular audits and oversight.

该政策的受益对象包括：（1）高新技术企业；（2）投资生产高新技术产品的企业；（3）实施高新技术应用项目的企业；（4）投资设立研发中心项目的企业。

投资支持基金

来源： 法令编号：182/2024/NĐ-CP

此外，支持资金的水平将根据每家公司的支出而有所不同，获得更高水平的资金需要满足更严格的条件。这些举措还与报告、财务管理、会计、审计和遵守适用法规的要求有关。通过支持这些行业的企业，政府旨在加强国内高科技产品的生产，吸引外国对先进技术的投资，创造高技能就业机会，最终增强经济韧性。

结论

Decree No. 182/2024/NĐ-CP marks a significant step in Vietnam’s journey toward technological self-reliance and global competitiveness. With its clear focus on semiconductors and AI, this decree solidifies Vietnam’s commitment to innovation and economic growth. Enterprises and investors alike are poised to benefit from the country’s visionary policies, ensuring a bright future for Vietnam’s high-tech ecosystem.

[1] Thu Vien Phap Luat (2024)。第 182/2024/NĐ-CP 号法令：越南投资支持基金使用权>