Thông tư liên tịch 93/2006/TTLT/BTC-BKHCN

Joint circular No. 93/2006/TTLT/BTC-BKHCN of October 04, 2006, guiding the fixed funding assignment regime of themes, projects of science and technology using state budget

Joint circular No. 93/2006/TTLT/BTC-BKHCN guiding the fixed funding assignment đã được thay thế bởi Joint Circular 27/2015/TTLT-BKHCN-BTC fixed funding science technology tasks funded State budget và được áp dụng kể từ ngày 15/02/2016.

Nội dung toàn văn Joint circular No. 93/2006/TTLT/BTC-BKHCN guiding the fixed funding assignment


MINISTRY OF FINANCE-MINISTRY OF SCIENCE AND TECHNOLOGY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.: 93/2006/TTLT/BTC-BKHCN

Hanoi, October 04, 2006

 

JOINT CIRCULAR

GUIDING THE FIXED FUNDING ASSIGNMENT REGIME OF THEMES, PROJECTS OF SCIENCE AND TECHNOLOGY USING STATE BUDGET

Pursuant to the Decree No.60/2003/ND-CP dated 06/6/2003 of the Government, "Detailing and guiding the implementation of the State Budget Law";

Pursuant to the Decree No.115/2005/ND-CP dated 05/9/2005 of the Government "Regulating the mechanism of autonomy, self-responsibility of the state scientific and technological organizations";

Pursuant to the Decision of the Prime Minister No.272/2003/QD-TTg dated 31/12/2003 on the approval of the scientific and technological development strategy of Vietnam by 2010 and the Decision No.171/2004/QD dated 28/9/2004 on the approval of the Scheme to innovate management mechanism of science and technology;

The joint Ministries of Finance and of Science and Technology (S&T) guide the fixed funding assignment regime of themes, projects of science and technology using state budget as follows:

I. GENERAL PROVISIONS

1. Application subjects: the organizations, individuals assigned responsibilities by the competent authorities: presiding over (for the organizations), being in charge (for individuals) in the execution of schemes, projects of science and technology using the state budget (hereinafter referred to as theme, project) through selection method or review for selection for direct delivery.

2. Scope of application: The themes and projects using the State budget in the fields of science and technology, natural sciences, social sciences and humanities (including themes and projects of the state level; themes and projects of the level of the ministries, ministerial-level agencies, the Governmental agencies and the Corporation 91, the Committees of the Party, National Assembly Office, the Office of the National President, the central agencies of the associations; themes and projects of level of provinces and cities directly under the Central Government - referred to as theme, project of ministerial, provincial, municipal levels) which have been approved by the competent authorities the objectives, content, requirements on products of scientific research and technology development and cost estimates.

3. Fixed funding assignment to implement the themes, projects is to assign the autonomy for the organizations to preside over and to be in charge of using funding estimates of the themes, projects which have been approved by the competent authorities, associated with the responsibility for the results of scientific research and technological development of the themes, projects in order to achieve the highest results.

4. The process of establishment, allocation and assignment of the state budget expenditure estimate for the organizations presiding over the themes, subjects, shall comply with the current regulations of the State Budget Law.

5. The funding settlement of themes, subjects, shall comply with the current regulations; for the themes and projects done in many years, the organizations presiding over and being in charge of themes, subjects settle annually by the budget year for the funds received actually and spent in reality. At the end of the themes, subjects, accumulated sum settlements from the first year of performance till the year of report.

6. Interpretation of terms

a. Saved cost provided for in this Circular is the difference between the total cost estimate of theme, project approved in comparison with the total actual expenditure settlement of theme and project after the theme and project has been completed their assigned workload, assessed for acceptance at the level of theme, project management at "Satisfactory" or more.

b. Incomplete theme and project is the theme, project in one of the following types:

- Suspended in the implementation process as decided by the authority competent to approve theme, project due to violation or inability to complete the task;

- With results assessed for acceptance at level "Unsatisfactory" at the Acceptance Council at the level of theme, project management, and not being extended the time of performance to complete the result by the management agency competent to approve theme, project.

c. The determination of the assessment results for acceptance of theme, project at Satisfactory levels A, B, C and Unsatisfactory is based on and used according to the Decision No.13/QD-BKHCN dated 25/05/2004 of the Minister of Science & Technology on the issuance of "Regulation to assess for acceptance of theme of the state-level science and technology."

II. SPECIFIC PROVISIONS

1. The contents of fixed funding expenditure for the organizations and individuals in charge of the theme, project, including:

a. Expenses for remuneration to the scientists, technicians in performance of the contents of scientific research and technological development; expenses for remuneration to the review, critic, assessment experts (domestic and foreign); expenses for other labor allowances in the execution of themes, projects; on the rates of expenditures in compliance with the provisions in item a Clause 4 of this Section.

b. Expenses for materials, chemicals as raw materials needed (there was technical-economic norms issued by the ministries, relevant agencies) for testing, experiment; for purchasing materials, documents, monitoring data, survey data, books, journals for reference and technical materials, know-how, specialized materials, tools, perishable cheap materials, labor protection, etc. ..directly serving the scientific research and technological development of the themes, projects;

c. Other expenses: support for training, technology transfer, transfer of research results; expenses for domestic working travel; expenses for delegations; for conferences, scientific seminars of theme, project; for stationery, printing, information, and communication; for translation of materials from foreign languages; for compilation and printing of monographs for dissemination within the framework of the theme, project; fees for registration for intellectual property rights for the results of scientific research and technological development (if any); for advertising activities, marketing, trade promotion for the products of the theme, project (for the themes, projects with these activities and arranged in the estimates approved by the competent authorities);

d. A number of other expenditures directly serving for scientific research and technological development of the theme, project.

2. The contents of expenditures not being assigned to the organizations and individuals in charge of the theme, project, including:

a. Expenses for materials, chemicals, raw materials (without technical-economic norms issued by the ministries and branches) for experiments, testing serving requirements of scientific research and technological development of themes and projects.

b. Expense for delegation (if any).

c. Expense for procurement of essential new fixed assets, for technical infrastructure repair serving directly to the scientific research and technological development of the theme, project.

d. Expense for rent, depreciation (if any) of machinery, equipment, workshop to participate in the execution of theme, project.

3. Preparation and approval of cost estimates of the theme, project:

a. Estimation:

- Bases for estimation:

+ The contents of research of themes, projects approved by the competent authorities.

+ The technical-economic norms issued by ministries, functional branches, the current expenditure regime of the State. Where there is no technical-economic norms, it must be explained in detail the bases for the estimation.

- The estimated cost of the theme, project must be associated with the content and products of specific research; with clear explanation of the bases for forming estimate by the work contents.

- Person who is in charge of theme, project makes detailed cost estimate of the theme, project according to the contents specified in clause 1 and 2 of Section II above, report to the presiding organization to submit to the competent authority for approval. For the expenditure contents assigned fixed funding, estimate in the group of other expenditure items; for the expenditure contents not assigned fixed funding, estimate in the corresponding item groups according to the provisions of the State Budget index

b. Approval of estimates:

State management agencies competent to approve the theme, subject are responsible for organizing the appraisal and approval of cost estimates of the theme, project in accordance with regime and norms as prescribed. Where the expenditures on materials, chemicals, raw materials without the technical and economic norms issued by the ministries, functional branches, the State management agencies competent to approve the theme, subject decide expenditure estimates for these contents and take responsibility for their decisions.

4. Use of funds of the themes, projects:

Estimated budget approved and allocated to each theme, project is the maximum level for the execution of theme, project. Within the total estimated budget of theme, project, and based on the Regulation on spending budget of theme, project agreed with the head of the presiding organization, person who is in charge of theme, project has the right of self-independence in the use of the approved estimate budget for organization to implement theme, project according to the following rules:

a. For the expenditure contents assigned fixed funding:

- For the contents of payment of wages, remuneration for scientists, technicians for performing the content of scientific research and technological development; review, critic and assessment experts; other employees directly involved in the execution of the theme, project; expense for scientific conferences: person who is in charge of theme, project has the right to decide on the spending rates higher or lower than the regulations of the State, depending on the quality and efficiency of research order.

- The contents of expenses for domestic travel: person who is in charge of theme, project has the right to decide on payment rate for travelling expense higher or lower than the current regulations of the State on the regime of travelling expense for officials and civil servants travelling to work in accordance with specific conditions and rules of the presiding organization for the contents of the travelling expenses.

- For contents of expenses on information, communication, books, documents, stationery and materials, chemicals, raw materials, delegations, the support payments (if any) and other expenses directly serving the scientific research and technological development of theme, project: person who is in charge of theme, project is actively implemented these expenses on the basis of the requirements of the theme, project in the direction of savings, efficiency and compliance with professional activities actually occurred when executing theme, project.

b. For the contents of expenditure not being assigned fixed funding: person who is in charge of theme, project implements management and expenditure under the current regulations of the State and within the scope of funding estimate approved by the competent authority.

c. Adjustment of cost estimates for the expenditure contents of the themes, projects:

- For the estimate of expenditure contents assigned fixed funding: within the total cost estimates to be assigned fixed funding, person who is in charge of theme, project may adjust cost estimates between the expenditure contents at the request of the scientific research and technological development.

- For the estimate of expenditure contents not being assigned fixed funding: If necessary, adjustment of cost estimates between the contents of expenditures shall be made after consulting agencies directly assigning the themes, projects.

d. In case the head of the organization presiding over and being in charge of theme, project are not in consent on the expenditure rates, on the adjustment of cost estimates for the expenditure contents, the head of the presiding organization is the one making the final decision and shall take responsibility for that decision; person who is in charge of theme, project is responsible for the implementation.

5. Change of the cost estimates of the theme, project:

a. In case of change of objectives and contents of scientific research and technological development of the theme, project in accordance with the actual situation, or at the request of the authority competent to approve theme, project, thereby changing basically cost estimate of the theme, project, the person who is in charge of theme, project and the head of the presiding organization shall make cost estimate for adjustment of the theme, project according to the objectives and contents of the theme, project required to be changed and submit to the authority competent to approve the theme, project for decision.

b. The cost estimate and approval of adjusted cost estimates of the theme, project shall comply with the provisions of points 1, 2, 3, Section II above.

c. After being approved by the competent authority, the use of funds by adjusted cost estimates of the theme, project shall comply with the regime of fixed funding of the theme or project specified in this Circular.

6. Settlement of expenses of themes, projects:

a. Settlement principles:

- Funding of the theme, project allocated and assigned for performance of a certain year must be settled according to the budget year of that year in accordance with current regulations. For the themes, projects made in many years, the presiding organizations and the persons who are in charge of themes, projects shall make annual settlements according to the budget year for the funds received and expensed actually. At the end of the themes, projects, accumulated sum settlements from the first year of performance till the year of report.

- Funding for the execution of the themes, projects (including fixed funding and non- fixed funding) used for spending actually certain content is accounted in the corresponding expenditure item of the state budget index according to the current regulations.

- Funding settlement of theme, project must be based on the result of each of the content of scientific research and technological development recognized in writing that it achieves satisfactory level or higher by person who is in charge of theme, project, and head of the presiding organization.

- For the themes, projects done in many years, the annual settlement funding must match the workload of scientific research and technological development which have made.

- Person who is in charge of theme, project is responsible for reporting annual settlement and synthesizing cumulatively the settlements of the theme, project when the end of the project with the presiding organization.

- The presiding organization is responsible for guiding, inspecting and approving the settlement of the person who is in charge of theme, project for synthesis and report of settlement of the units to send to the governing agency according to the current regulations or Office of the program (if any).

b. Documents for payment, settlement of funds for the execution of the theme, project:

- Dossier of payment and settlement for the payments for wages, remuneration on expenses for scientific conference to be table lists, the amount paid for each person with signature of the person receiving the money and signed for certification by the person who is in charge of theme, project.

- Dossier of payment and settlement for the payments for wages, remuneration on expenses for criticism, comment, and assessment of the experts to be written criticisms, comments, assessment, and receipt of money signed by the recipient and signed for certification by the person who is in charge of theme, project.

- Dossier of payment and settlement for the contracts ordering scientific research and technological development:

+ For individuals, documents for payment and settlement include: contracts, contract liquidation, the results of scientific research and technological development signed for certification by the person who is in charge of theme, project to be satisfactory for acceptance, payment; payment bills.

+ For organizations (legal entities), documents for payment and settlement include: contracts, liquidation, the results of scientific research and technological development signed for certification by the person who is in charge of theme, project to be satisfactory for acceptance, payment; expense slip or bank transfer, receipt slip of the contract receiving party.

- For expenses for procurement of fixed asset, supplies, raw materials, domestic and abroad travelling expenses and other expenses, the settlement documents shall comply with the current regulations.

- For saved cost: Documents for settlement is the report of difference (if any) between the total estimated budget of the approved theme, project compared with the actual total expenditure of the theme, project.

c. Balance (estimate, advance) of the themes, projects in the implementation time according to the approved plans, is transferred to the following year for continuity to make.

For the themes, projects which have been completed and accepted during the year (to the end of the day of 31/12), the persons who are in charge of themes, projects are responsible for reporting in details the advanced funding for the works of the themes, projects to the end of the day of 31/12 for the presiding organization to settle (during the adjustment of the settlement) in the budget year in accordance with the current provisions of the Law on the State budget.

7. Use the saved cost of the theme, project:

Organization presiding theme, project uses saved cost of the theme, project according to the following principles:

a. For saved cost from the expenditure contents assigned fixed funding of the themes, projects:

- Reward the collectives, individuals involved in the execution of the themes, projects having many achievements and contributions to the success of the themes, projects and the total amount of reward does not exceed 100 million VND, specifically as follows:

+ 70% of saved cost if the themes, projects are assessed for acceptance at the management level achieved "A" level;

+ 60% of saved cost if the themes, projects are assessed for acceptance at the management level achieved "B" level;

+ 40% of saved cost if the themes, projects are assessed for acceptance at the management level achieved "C" level;

Specific reward rate for individuals involved in the implementation of the themes, projects shall be decided by the persons who are in charge of the themes, projects after consulting the heads of the presiding organizations.

- The rest of the saved cost is set aside for the fund of the presiding organization by the current regulations applicable to the presiding organization.

b. For saved cost from the expenditure contents not being assigned fixed funding of the themes, projects: the presiding organization is set aside for the fund of professional development. Where the presiding organization has no the fund of professional development, remit into the state budget according to decentralization of current budget.

8. Use of the products of the themes, projects:

a. Products of the themes, projects are the intellectual properties: the use of the products shall comply with the provisions of the law on intellectual property, technology transfer law and other relevant laws.

b. Products of the themes, projects are the material products using state budget funds, when these products are sold in the market, the revenues after deducting valid, necessary expenses shall be allocated as follows:

- 40% shall be remitted into the state budget according to the current budget decentralization.

- 30% is set aside for fund of professional development of the presiding organization. Where the presiding organization has no the fund of professional development, remit into the state budget according to decentralization of current budget.

- 30% is used for rewarding the collectives, individuals directly implementing the themes, projects and the total amount of reward does not exceed 100 million VND for 01 theme, project. The reward in excess of 100 million VND is set aside for the reward and welfare fund of the presiding organization.

c. Where a contract of researching product of theme, project defines the fund supported by the state, the product of the theme, project is owned by the presiding organization; the presiding organization shall hold to monitor accounting, management of product of the theme, project in accordance with the current State provisions.

9. Handling of assets purchased with funds of the state budget of the themes, projects:

a. For themes and projects using the State budget, the assets purchased are the properties of the State. After the themes, projects are completed, accepted and settled funds, these assets are handled according to the current regulations on the management of state assets, namely as follows:

- Where the agency presiding over theme, project is the state organization of S & T and having the use demand, the governing agency of the theme, project shall consider to decide on recording increase in assets for the presiding organization.

- The transfer for the agencies, units of State missing assets with use demand or missing assets compared with standards, the norms of use of assets shall be defined by the State.

- Organization of the auction to collect money for remittance in the state budget for the assets still used. Where the organizations presiding over themes, projects are not the state agencies, units and organizations, if having demand, shall be prioritized to purchase at the market price of the assets at the time of sale.

- Liquidation of assets for assets no longer in use.

The organization of the auction, liquidation of assets shall comply with the current regulations of the State.

b. Where the State's funding has support nature or organization presiding over theme, project remitted in budget state the funds recovered from the trial production projects, technology transfer in accordance with provisions, the assets formed from fund supported from the state budget shall be under the management of the presiding organization. The management and use of the assets shall comply with the current regulations.

10. Regulations on publication to implement themes and projects:

The organizations presiding over the themes, projects are responsible for the financial disclosure according to current regulations; simultaneously make public the contents of the themes, projects (other than the themes, projects with contents need to be kept in confidentiality prescribed by the competent authority), namely as follows:

a. Publication at the presiding organizations:

- Publication contents:

+ Name of the assigned theme, project.

+ Name of the person who is in charge of the theme, project and its major members to participate in the execution of the theme, project.

+ The objective of the theme, project.

+ The main contents of scientific research and technological development required to be implemented.

+ Duration to execute the theme, project.

+ The main results required to be achieved after the end of theme, project.

+ Total funds for the execution of the theme, project, including the total fund from the state budget and detailed by the major spending items approved by the competent authorities.

+ The results of the execution of the theme, project which have been tested, assessed and accredited by the competent authorities.

+ Funding settlement spent to implement the theme, project and details by the principal contents.

+ Total saved costs of the theme, project.

- Publication method:

+ Listed at the recognizable places.

+ Publicized at the annual meeting of the presiding organization.

- Publication duration: no later than 30 days after the theme, project was approved by the competent authority and the publication must be maintained throughout the implementation period. Separately for expense settlement approved by the competent authority, the results of the implementation of the theme, project assessed, accepted, and accredited by the competent level must be made publicly right after being approved and must be maintained for a period of 90 days.

b. Publication outside the scope of the presiding organization:

- Publication contents:

+ Name of the assigned theme, project.

+ Name of the person who is in charge of the theme, project.

+ The objective of the theme, project.

+ The main contents of scientific research and technological development required to be implemented.

+ Duration to execute the theme, project.

+ The main results required to be achieved after the end of theme, project.

+ Total funds for the execution of the theme, project, including the total fund from the state budget approved by the competent authorities.

+ The results of the execution of the theme, project which have been tested, assessed and accredited by the competent authorities.

- Publication method:

+ On the presiding organization's Web page (if any).

+ Post on magazines and specialized newspapers in 03 consecutive periods.

- Publication duration: no later than 30 days after the theme, project was approved by the competent authority and right after the theme, project is tested, assessed and accredited by the competent authority.

Where organizations and individuals wish to find out more details outside the presiding scope, the organizations and individuals presiding over the themes, projects are responsible for providing the contents of the themes, projects which have been publicized at the presiding organizations for the organizations and individuals.

11. Sanctions for the uncompleted themes, projects:

a. Within 15 working days from the date of receipt of the written determination of the uncompleted themes, projects of the competent State management agencies, persons who are in charge of the themes, projects shall report in details for the whole implementation process (content of activities and use of funds) of the themes, projects; identify the causes (subjective and objective) to send to the State management agencies competent to approve the themes, projects.

Within 30 working days from the date of receipt of the reports of the presiding organizations and persons who are in charge of the themes, projects, the State management agencies competent to approve the themes, projects are responsible for inspecting and determining the causes of the non-completion of the themes, projects.

b. The competent State management agencies depend on the objective or subjective reasons leading to the non-completion of the themes, projects to the make specific decisions on handling as follows:

It must refund the entire state budget funding of the theme, project which has been granted but not yet used.

- The funding of the state budget used is processed as follows:

+ In case of subjective reasons, it must be identified clearly the responsibility of each individual for the maximum recovery rate of funds for the state budget. Total minimum recovery rate is not less than 30% of the State budget used for the theme, project.

+ In case of objective reasons: the total maximum recovery rate does not exceed 10% of the state budget funds used for the theme, project.

+ The specific recovery rate shall be considered and decided by the State management agencies competent to approve the themes and projects. Funds to pay into the state budget: 50% shall be paid by the persons who are in charge the themes and projects; 50% from the Funds and other free fund sources of the presiding organization.

- Within 60 days from the date that the State management agencies competent to approve the themes and projects made decisions on the refund to the state budget, the organization presiding the themes, projects are responsible for refunding state budget by the current budget management decentralization.

- In cases the source of the funds and other existing sources of the presiding organization have not got enough to refund in the budget, it shall be transferred to the deficit to the next year to continue to refund the state budget.

- The organizations presiding the themes, projects synthesize the implementation of the recovery of the state budget funds and report annual settlement of their units to send to the superior governing agencies for synthesis to send to the financial institutions of the same level as prescribed.

Other forms of treatment for the presiding organizations and persons who are in charge of the themes, projects that have not completed shall be specified by the Ministry of Science and Technology in other documents.

12. Responsibilities of the presiding organizations and persons who are in charge of the themes, projects, the competent State management agencies:

a. For the presiding organizations and persons who are in charge of the themes, projects:

- The presiding organizations and persons who are in charge of the themes, projects must make cost estimates of the themes, projects on the basis of the technical and economic norms promulgated by ministries, functional branches, the current spending regulations of the State to submit to the competent authorities for approval.

- Persons who are in charge of the themes, projects are responsible for the contents and results of scientific research and technological development of the themes, projects; for reporting and clearly explaining the detailed data of expense settlement of the implementation of the themes, projects to the presiding organizations.

- The organizations presiding the themes, projects are responsible for managing, monitoring and regularly inspecting the implementation of the themes, projects; be responsible for the settled data of the themes, projects; be responsible for supervising and taking necessary measures for the refund to the State budget of persons who are in charge of the themes, projects in compliance with the provisions in point 11.b above.

b. For the competent State management agencies:

- The competent State management agencies are responsible for approving the contents, cost estimates of the themes, projects on the basis of detailed evaluation of the objectives, contents, products of scientific research and technologic development (for the themes researching applications, the transfer project, the final products must be achieved the target applicable into practice) and cost estimates; inspecting and approving the expense settlement of the implementation of the themes, projects as prescribed.

- The financial agencies at the same level collaborate with the State management agencies competent to approve the themes, projects inspect finance; appraise settlement of the themes, projects; implement the financial management in accordance with provisions of the State Budget Law and the specific provisions of this Circular.

- The State Treasury shall allocate, make payment and control expenses of the implementation of the themes, projects according to the current regulations and the specific provisions of this Circular.

III. IMPLEMENTATION ORGANIZATION

This Circular takes effect 15 days after its publication in the Official Gazette. For the themes, projects approved by the competent state management agencies and are being made prior to the effective date of this Circular, shall be continued to comply with the regulations at the time of approval of themes and projects.

In the course of implementation, if any problems arise, organizations, individuals, ministries, central agencies and localities should reflect to the Ministry of Finance, Ministry of Science and Technology for coordination of handling./.

 

FOR MINISTER OF SCIENCE AND
DEPUTY MINISTER




Tran Quoc Thang

FOR MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan

 

 

 


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          Joint circular No. 93/2006/TTLT/BTC-BKHCN guiding the fixed funding assignment
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