Thông tư liên tịch 59/2015/TTLT-BTC-BKHCN

Joint Circular No. 59/2015/TTLT-BTC-BKHCN dated April 25, 2015, providing guidelines for financial management to implement the technology and science market development program by 2020

Nội dung toàn văn Joint Circular No. 59/2015/TTLT-BTC-BKHCN implement the technology science market development 2020


MINISTRY OF FINANCE - MINISTRY OF SCIENCE AND TECHNOLOGY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.: 59/2015/TTLT-BTC-BKHCN

Hanoi, 25 April 2015

 

JOINT CIRCULAR

PROVIDING GUIDELINES FOR FINANCIAL MANAGEMENT TO IMPLEMENT THE TECHNOLOGY AND SCIENCE MARKET DEVELOPMENT PROGRAM BY 2020

Pursuant to Decree No. 60/2003 / ND-CP dated 06 June, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 215/2013 / ND-CP dated 23 December 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 20/2013 / ND-CP dated 26 February 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Science and Technology;

Implementing Decision No. 2075/QD-TTg dated 08 November 2013 of the Prime Minister approving the technology and science market development Program by 2020

The Minister of Finance and the Minister of Science and Technology issue a Joint Circular providing guidelines for financial management to implement the technology and science market development program by 2020.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Circular provides guidelines for financial management to implement the technology and science market development program by 2020 approved in Decision No. 2075/QD-TTg dated 08 November 2013 of the Prime Minister (referred to as Program).

2. This Circular applies to organizations responsible for implementing their duties of th Program (referred to as responsible organization), units managing duties of the Program and managing the funds for implementing duties of the Program and other relevant organizations.

Article 2. Principles of assistance and use of fund from the state budget

1. The balance of the state budget to ensure the proportion of other mobilized funding sources other than the budget specified in Article 4 and Article 5 of this Circular under the approved duties.

2. The supporting fund from the state budget is planned in detail as per each type of fund for the entire implementation stage, allocated and used by the progress and structure in the estimate of the approved duties.

3. The procedures for estimate preparation, allocation, use, payment and settlement of supporting fund from the state budget shall comply with the provisions in the Law on state budget and other relevant documents.

4. The organizations, individuals and enterprises using the supporting fund from the state budget for implementation of duties must ensure the proper purpose of use and current regulations on standard, norm and expenditure and must be controlled by the competent authorities under the current regulations of law.

Article 3. Principles of using funds of non-state budget

The responsible organization, unit managing duties of Program, unit managing funds and implementing duties of Program and other organizations and individuals performing their duties are responsible for:

1. Mobilizing, using and disbursing the funding sources of non-state budget in accordance with the mobilizing plan of financial sources to ensure the proper proportion compared with the state budget specified in Article 5 of this Circular as per the approved duties.

2. Monitoring the mobilization, use and disbursement of funding sources of non-state budget in accordance with schedule, structure and total specified in the signed contract.

Chapter II

SPECIFIC PROVISIONS

Article 4. Fund for implementation of Program

The fund for implementation of Program is ensured from the following sources:

1. The state budget intended for science and technology is balanced and allocated in the annual state budget estimate for implementation of Program as prescribed by the Law on state budget and other relevant documents;

2. The National Foundation for Science & Technology Development, the National Technology Innovation Fund and other legal funds in accordance with regulation on management and use of each fund.

3. Other legal sources: credit, ODA, capital of international cooperation, foreign aid and other sources;

4. The reciprocal funds include:

a) Funds contributed by organizations, units and individuals that perform duties of the Program;

b) Funds mobilized from other legal sources.

5. The Ministries, central organs and People’s Committee of provinces and centrally-run cities shall allocate funds to perform the relevant duties of programs, scientific projects and other national technological and scientific subjects approved by the competent authorities and coordinate with the Ministry of Science and Technology to connect and integrate with the duties of the Program to ensure the effectiveness and promote the development of technology and science market.

Article 5. Contents and expenditure for implementation of Program

1. For scientific projects and technological and scientific subjects of the Program

Supporting a maximum of 100% of fund from the state budget for implementation of contents of scientific projects and technological and scientific subjects approved by the competent authorities. The contents and norm of expenditure comply with the current regulations on using state budget for scientific projects and technological and scientific subjects in need of use of state budget.

2. For technological and scientific projects of the Program

a) The investment in building national technological transaction floor in Hanoi, HCM city, Danang with the technological and scientific services organization network with the accompanied synchronization specified under Point c, Clause 2, Section III, Article 1 of Decision No. 2075/QD-TTg shall comply with current regulations for development investment projects.

b) The content and norm of fund support from the state budget for the establishment and development of activity of intermediary organizations, technological incubators and technological and scientific incubators specified under Point a, Clause 2, Article 9 and Clause 1, Article 10 of Circular No. 32/2014/TT-BKHCN dated 06 November 2014 of the Ministry of Science and Technology regulating the management of the Program (referred to as Circular No. 32/2014/TT-BKHCN) implemented under the provisions in Clause 1, Article 7 of Circular No. 49/2014/TTLT-BTC-BKHCN dated 23 April 2014 of the Ministry of Finance and the Ministry of Science and Technology providing the guidelines for financial management of the Program supporting the development of technologica and scientific enterprises and the public technologica and scientific organization in implementation of autonomy and self-responsibility.

c) Supporting a maximum of 100% of fund from the state budget spent for training, retraining and development of teaching materials to the subjects as cadres and public servants; a maximum of 50% of fund from the state budget spent for training and retraining to the subjects as technologica and scientific enterprises and organizations specified under Point b and c, Clause 2, Article 9 and Clause 2, Article 11 of Circular No. 32/2014/TT-BKHCN.

The content and norm of fund support from the state budget shall comply with the provisions in Circular No. 139/2010/TT-BTC dated 21 September 2010 of the Ministry of Finance stipulating the estimate, management and use of fund from the state budget for the training and retraining for cadres and public servants; the Joint Circular No. 04/2014/TTLT-BKHDT-BTC dated 13 August 2014 of the Ministry of Planning and Investment and the Ministry of Finance providing guidelines for support in training and retraining of human resources for small and medium-size enterprises.

d) Supporting a maximum of 100% of fund from the state budget spent to the subjects as cadres and public servants participating in short-term training and retraining courses in foreign country specified in Clause 2, Article 11 of Circular No. 32/2014/TT-BKHCN.

The content and norm of fund support from the state budget for travelling expenses to the subject mentioned above shall apply the provisions in Circular No. 102/2012/TT-BTC dated 21 June 2012 of the Ministry of Finance stipulating the regulation on travelling expenses to state cadres and public servants for short-term business in foreign country funded by the state budget.

dd) Supporting a maximum of 100% of fund from the state budget to the state administrative organs and a maximum of 50% of fund from the state budget to the technological and scientific enterprises and organizations performing the project of assessing the technological need and capacity for technological supply specified under Point a, b, c, Clause 2, Article 12 of Circular No. 32/2014/TT-BKHCN.

The contents and norm of expenditure specified in Circular No. 194/2012/TT-BTC dated 15 November 2012 of the Ministry of Finance guiding the expenditure for creation of electronic information in order to maintain regular activity of organs and units using the state budget.

e) Supporting a maximum of 100% of fund from the state budget to the state administrative organs and a maximum of 50% of fund from the state budget to the technological and scientific enterprises and organizations performing the market investigation, survey and study, information collection and identification of potential subjects of promotion of technological and scientific market development specified under Point a, Clause 2, Article 14 of Circular No. 32/2014/TT-BKHCN.

The contents and norm of expenditure specified in Circular No. 58/2011/TT-BTC dated 11 May 2011 of the Ministry of Finance stipulating the management, use and fund settlement for implementation of statistical surveys.

g) Supporting a maximum of 100% of fund from the state budget to the state administrative organs and a maximum of 50% of fund from the state budget to the technological and scientific enterprises and organizations that hire experts for some contents specified in Circular No. 32/2014/TT-BKHCN: activity support of intermediary organization specified under Point d, Clause 2 of Article 9; assessment of competence and capacity to use the technological supply and demand specified under Point d, Clause 2 of Article 12; development of commercialization plan, assessment and evaluation of result of scientific research and technological development, intellectual property specified in Clause 2 of Article 13.

The contents and norm of expenditure specified in Clause 1, Article 3 of Circular No. 02/2015/TT-BLDTBXH dated 12 January 2015 of the Ministry of Labour - Invalids and Social Affairs stipulating the salary rate for domestic consultant as a basis for estimate of tender package to provide the consultation services in the form of contract over the time of using the state capital.

h) The norm of fund support from the state budget for products of commercialization support from the result of scientific research and technological development and intellectual property of students, talented young scientists and creative workers having no diploma (with educational level from high school or less) as follows:

- 1,000,000 dong/1 valid application for registration of intellectual property ownership approved by the competent authorities as prescribed by the law on intellectual ownership.

- 3,000,000 dong/1 contract for assignment or transfer of use right of intellectual property objects registered at the competent state management organs as prescribed by the law on intellectual ownership.

The valid payment document is the copy of registration of intellectual ownership enclosed with the copy of Notice of valid application approval issued by the competent state organ; the copy of Certificate of registration of contract for assignment or transfer of use right of intellectual property objects as prescribed by the law on intellectual ownership. The above copies must be notarized or certified by the competent state organ.

i) The contents and fund support from the state budget for activities of project to promote the technological and scientific market specified under Points b, c, Article, Clause 2, Article 14 of Circular No. 32/2014/TT-BKHCN as follows:

- For activities organized in the country:

+ Activities organized in Hanoi and HCM City:

Support of space rent expenses (electricity, water, hygiene, security); expenses of transport, design, setting of stall, general activities of organization Committee (communication, transport, travelling expenses, award, overall decoration, opening and closing ceremony, material printing, information database creation, seminar, technological and scientific talk and other relevant expenses).

The maximum of support is 10 million dong/participating unit.

+ Activities organized in provinces, mountainous and border areas and islands:

Support of space rent expenses (electricity, water, hygiene, security); expenses of transport, design, setting of stall, general activities of organization Committee (communication, transport, travelling expenses, award, overall decoration, opening and closing ceremony, material printing, information database creation, seminar, technological and scientific talk and other relevant expenses).

The maximum of support is 15 million dong/participating unit.

+ Expenditure for reliefs and medals of the Program.

The maximum of expenditure is 200,000 dong/1 relief or medal (if any).

- For activities organized in foreign country:

The following expenses are supported:

+ Space rent, design and setting of stall;

+ General decoration of Vietnamese area (including national stall if any);

+ Expenses for opening organization (In case of exhibition fair of Vietnam): Invitation letter, reception, decoration, sound and lighting;

+ Seminar organization: expenses for meeting-hall rent, equipment, decoration, sound, lighting, interpreter, security, reception, drink, materials and lecturer;

+ Product display: location rent, stage design and decoration, sound, lighting, equipment, performers, MC and interpreters;

+ Travelling expenses for officials organizing the implementation of project;

+ Other expenses (if any).

The maximum of support is 200 million dong/1 participating unit.

k) Supporting a maximum of 100% of fund from the state budget to the state administrative organs and a maximum of 50% of fund from the state budget to other enterprises and organizations performing the communication project for development of technological and scientific market specified under Point a, c, Clause 2, Article 15 of Circular No. 32/2014/TT-BKHCN.

The maximum of support is 95 million dong/1 propagation subject.

Article 6. Content and expenditure of state budget for management of Program

1. Expenditure for activities of Program Management Board:

a) Expenditure for organization of inspection delegations, preliminary and final summary and assessment of result of Program implementation.

b) Expenditure for remuneration to members of Program Management Board

c) Expenditure for communication and stationery;

d) Expenditure for rent of vehicles for business and travelling expenses;

dd) Other expenditures of the Program Management Board.

2. Expenditure for general management of the Program:

a) Expenditure for consultation and duty identification, direct selection and delivery, appraisal and mid-term assessment (if any), assessment and acceptance at national level of duties of the Program; summary of the Program;

b) Expenditure for investigation and survey for formulating and approving significant duties of the Program under the decision of the Minister of Science and Technology;

c) Other expenditures for implementation of general duties of the Program;

d) Expenditure for organization of technological and scientific Committees and organization of periodical or unscheduled meetings of the Program Management Board.

dd) Expenditure for travelling, scientific conference and seminar, organization of conference for preliminary and final summary of Program, development and printing of monograph and result of Program;

e) Expenditure for communication and propagation of activity of the Program;

g) Expenditure for vehicle gas and rent of means to serve the general management of the Program;

h) Expenditure for procurement and repair of facilities and equipment;

i) Expenditure for delegations coming and leaving;

k) Other expenditures.

3. Rate of expenditure

a) The monthly rate of expenditure for remuneration of member of Program Management Board:

- Head: 5,000,000 dong/month.

- Deputy Head and secretary: 4,500,000 dong/month.

- Member: 4,000,000 dong/month.

b) The remaining expenditure contents specified in Article 6 of this Circular shall comply with the current regulations of law on expenditure of state budget.

Article 7. Preparing estimate and allocating the estimated fund for implementation of Program

The estimate preparation and allocation of estimated fund for implementation of the Program shall comply with the provisions of the Law on state budget and the current guiding documents. This Circular provides specific guidelines for some contents as follows:

1. Ground for estimate preparation:

a) Decision on approving the responsible organizations and individuals and estimated fund for implementation of each duty of the Program in which it is required to clarify each guaranteed source of fund specified in Article 4 of this Circular;

b) Requirements for implementation of management of the Program;

c) Content and norm of expenditure specified in this Circular and current regulations on financial expenditure.

2. Unit preparing estimate:

Every year, at the time of preparing the estimate of revenue and expenditure of state budget, based on the recommendations of organizations and individuals assigned to implement the Program, the Program Management Board, the National Foundation for Science & Technology Development shall base themselves on the provisions in this Circular and the current regulations to prepare the estimated budget to be spent on the duties and management of the Program and submit it to the Ministry of Science and Technology for approval and aggregation in the estimate of revenue and expenditure of annual budget of the Ministry of Science and Technology under regulations.

3. Fund allocation

After being allocated the estimated budget, the Ministry of Science and Technology shall allocate the fund for implementation of duty of the Program and expenditure for its management under regulation.

Article 8. Disbursing fund from state budget for implementation of the Program

1. The National Foundation for Science & Technology Development shall advance, pay and control the expenditure of fund from the state budget for implementation of the Program under the terms signed in contract for implementation of duties and take responsibility before law for the legality, validity, dossier and expenditure documents of the responsible organization.

2. Organizations and individuals shall open their deposit accounts at the State Treasury at the transaction place to receive the funds from the state budget for implementation of duties and take responsibility for their expenditure decision; to be controlled by the National Foundation for Science & Technology Development on the reality of use and settlement of fund with the National Foundation for Science & Technology Development under regulation.

3. Organizations and individuals responsible for implementing the duties of the Program shall allocate reciprocal capital as per the content of estimate approved by the competent authorities and as specified in Article 3 of this Circular.

4. The fund for management of the Program shall comply with current regulations for level 3 estimating unit using the state budget. The State Treasury shall control the expenditure as specified in Circular No. 161/2012/TT-BTC dated 02 October 2012 of the Ministry of Finance on control and payment of expenditures from the state budget through the State Treasury.

Article 9. Financial inspection of the Program

1. Every year, the Ministry of Science and Technology shall coordinate with the Ministry of Finance and other relevant Ministries and organs to carry out the regular or unscheduled inspection of implementation of duties, contents, management, use and payment and settlement of funds for implementation of the Program.

The National Foundation for Science & Technology Development must carry out the regular or unscheduled inspection of implementation of duties, assessment of progress and effective use of state budget of the duties.

2. Where the duties are not performed as planned or the use of funds are not proper or not in accordance with regulation, the duties shall be suspended and the funds with improper use shall be recovered and transferred to the state budget as prescribeb by law.

Article 10. Handling upon termination of contract

1. The result of contract execution is used as the ground for fund settlement. Where the organizations and individuals assigned tasks do not ensure the sufficient mobilization of reciprocal fund other than the state budget as committed when the authorities having the authorities to approve the duties and estimated fund, the supporting fund from the state budget shall be reduced accordingly.

2. At the end of the contract term to perform the duties but the acceptance is not satisfactory or the implementation is suspended by the competent state authorities due to not comply with the requirements and objectives set or the responsible organ requires the discontinuity, the duties shall be considered, decided and handled under the current regulations of law on handling of technological and scientific duties which are not completed.

Article 11. Fund settlement for implementation of Program

The use and settlement of fund for implementation of duties of the Program and the management of Program shall comply with the provisions of the Law on state budget and other relevant documents.

Article 12. Management, use and handling of assets of the Program

The management, use and handling of assets of the Program shall comply with the provisions of the Law on management and use of state assets and the guiding documents.

Chapter III

IMPLEMENTATION

Article 13. Effect

1. This Joint Circular takes effect as from 8 June 2015.

2. The provisions in the Joint Circular No. 152/2007/TTLT-BTC-BKHCN dated 17 December 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the financial management for organization of Technology and Equipment Market (Techmart) shall be invalidated from the effective date of this Circular.

3. During the course of implementation, if the legal normative documents referred for application in this Joint Circular are modified, supplemented or replaced with new documents, the provisions in such new documents shall apply.

4. Any difficulty arising during the implementation should be promptly reported to the Ministry of Finance and the Ministry of Science and Technology for review, modification and supplementation accordingly./.

 

FOR THE MINISTER OF SCIENCE AND TECHNOLOGY
DEPUTY MINISTER




Tran Van Tung

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER





Truong Chi Trung

 

 

 


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