Nghe An National Assembly Delegation discusses amendments and supplements to 2 draft laws
On the afternoon of June 18, continuing the 7th Session Program, the 15th National Assembly discussed in groups the Draft Law amending and supplementing a number of articles of the Law on Pharmacy and the Draft Law on Cultural Heritage (amended).
The National Assembly delegation of Nghe An province discussed in Group 3 with the National Assembly delegations of Bac Kan and Quang Ngai provinces.
CONCERNS ABOUT REGULATIONS ON TYPES OF DOCUMENTARY HERITAGE
Discussing the Draft Law on Cultural Heritage (amended), Mr. Tran Nhat Minh - National Assembly member in charge of Nghe An delegation said that the draft regulation that intangible cultural heritage must be "inherited, recreated and continuously granted rights through many generations" is inappropriate and unfeasible.

At the same time, the delegate of Nghe An delegation also requested the drafting agency to study and supplement the explanation of the term "heritage city" in order to use it as a basis for building regulations to protect and promote urban architectural heritage, which is very necessary today.
Regarding the ranking and de-ranking of relics, Mr. Tran Nhat Minh proposed to study and supplement regulations on the scientific dossier of relics that must be appraised by the Scientific Council.
“In fact, Nghe An has implemented this process for many years. The results show that the dossiers appraised by the Provincial Science Council are of very high quality because they have sought and received many opinions from in-depth researchers in many fields related to cultural heritage activities,” said delegate Tran Nhat Minh, and at the same time proposed to add the case of a relic with a land dispute that has been prolonged and cannot be resolved to the regulations on cases where the decision to cancel the ranking decision for the relic is made.
Also related to this draft law, delegate Thai Van Thanh - Member of the Provincial Party Committee, Director of the Nghe An Department of Education and Training suggested that it is necessary to consider whether to add the type of "documentary heritage", in addition to tangible cultural heritage and intangible cultural heritage. Because currently, documentary heritage is mostly included in intangible cultural heritage.

However, delegates agreed that it is necessary to build a separate chapter in the law on documentary heritage, because in the context of the 4th industrial revolution, it is necessary to promote this type of culture.
In addition, delegate Thai Van Thanh also proposed to develop regulations on state management of cultural heritage to ensure logic, avoiding confusion with decentralization and delegation of state management authority.
The delegate from Nghe An also expressed support for the establishment of a Cultural Heritage Fund to promptly mobilize resources to preserve degraded historical relics. The draft also stipulates very clear principles for the fund's operation, with inspection, management, and periodic, transparent public audits.
Delegate Thai Thi An Chung - Member of the Provincial Party Executive Committee, Deputy Head of the Delegation of National Assembly Deputies of Nghe An province expressed her agreement with the necessity of amending the Law on Cultural Heritage (amended), including adding the type of "documentary heritage" thereby contributing to the protection and promotion of documents.

In addition, delegates also gave their opinions on some contents of the draft law such as: researching and supplementing the State's policies to encourage the development of heritage economy to suit the current situation in the activities of protecting and promoting the value of cultural heritage; adding regular expenditure tasks of the State budget for inventory activities, compiling records of relics and zoning, marking and organizing other activities for the protection and promotion of the value of relics; regulations on the order, procedures, and authority to approve policies and projects on the restoration and embellishment of relics from socialized sources.
Regarding the form of cultural heritage registration, delegate Thai Thi An Chung said that the draft regulation that intangible cultural heritage and documentary heritage only have two forms of registration, including: national list and UNESCO list, is not suitable.
While the form of registering tangible cultural heritage has 2 levels of registration: national (provincial, national, special national) and world. Therefore, the delegate proposed to add the form of registering intangible cultural heritage, documentary heritage at provincial level to ensure correspondence, enhance the role and responsibility of the subjects managing intangible cultural heritage, documentary heritage; help promote the heritage.

Regarding the museum system, delegate Thai Thi An Chung suggested that the term “non-public museum” should not be used but instead “private museum”; at the same time, it is suggested that there should be a general design regulation on the conditions for establishing public and private museums; however, it is necessary to add other stricter conditions for establishing public museums; as well as have additional regulations on facilities serving the work of preservation, display, experience, and human resources for management of private museums.
CONSIDERATIONS ON TAX AND INVESTMENT INCENTIVES IN THE AMENDED AND SUPPLEMENTED PHARMACY LAW
Regarding the Draft Law amending and supplementing a number of articles of the Law on Pharmacy, delegate Nguyen Van Chi - Deputy Chairman of the Finance and Budget Committee of the National Assembly, delegate of Nghe An delegation raised concerns that in the draft law, the scope of investment projects proposed to enjoy special investment incentive support is still very wide.
Meanwhile, many current incentives for the pharmaceutical sector have been stipulated in the Investment Law, the Corporate Income Tax Law, and the Law on Technology Transfer. This will lead to infeasibility, duplication, overlap, and conflict between laws.

From the perspective of the National Assembly's Finance and Budget Committee, delegate Nguyen Van Chi expressed the view that regulations on taxes and investment incentives should follow the provisions of specialized laws, and that each law should not have preferential provisions in its content; this would disrupt the entire legal framework of policies on taxes and investment incentives.
In case, after review, if there are specific areas that need additional incentives such as tax, they will be added to the Law on Corporate Income Tax which will be amended in the near future.

Delegate Nguyen Van Chi also expressed concern when the draft law proposed that "drug research and production establishments are allowed to deduct up to 20% of their annual taxable income to establish the Science and Technology Development Fund of enterprises and allow for an extended period of use". "Currently, the Law on Corporate Income Tax stipulates that enterprises are allowed to deduct up to 10% of their pre-tax income to establish the Science and Technology Fund and can use it for 5 years. If the fund is not fully used within 5 years, the fund must be returned to income for tax payment", the delegate said, thereby suggesting that the impact of this policy needs to be carefully assessed.

Earlier, on the morning of June 18, the National Assembly discussed in the hall the Draft Law on Trade Unions (amended). In the early afternoon of the same day, the National Assembly listened to the Government's submissions on the Draft Law on amending and supplementing a number of articles of the Law on Pharmacy and the Draft Law on Cultural Heritage (amended). Before the National Assembly discussed in groups the above two draft laws, the National Assembly's Committee on Social Affairs and the National Assembly's Committee on Culture and Education had their respective examination reports.