Joint Circular No. 023/LB-ĐH-TC guides the use of self-owned foreign currency and aid in the higher education, vocational training, and technical education sectors pursuant to Decision No. 201/CT dated July 22, 1989. This Circular stipulates the rights to use foreign currency, management and utilization of foreign currency sources, and directs units to comply with reporting and settlement procedures.
적용 범위
The higher education, vocational training, and technical education sectors
핵심 사항
- The higher education, vocational training, and technical education sectors are permitted to use all self-owned foreign currency and aid for investment in purchasing equipment for teaching, internships, production labor, and scientific research.
- All self-owned foreign currency and aid of the higher education, vocational training, and technical education sectors must be fully reflected in the state budget. When using these funds, a budget for income and expenditure must be prepared and the reporting and settlement procedures must be followed as for state budget funds.
- Permissible sources of foreign currency include contributions from experts, revenue from partners and students, cooperative projects with foreign countries, international organizations, and aid from international, national, and individual organizations.
- During the usage process, foreign currency sources must be managed according to the State's foreign exchange management regulations, prioritizing the import of modern machinery and equipment for teaching and scientific research. If there is a need to purchase domestic materials or expenses in Vietnamese currency, the Ministry of Higher Education, Vocational Training, and Technical Education may sell foreign currency to the centralized foreign currency fund of the State at the buying and selling rate of the Vietnam Foreign Trade Bank.
- Units under the higher education, vocational training, and technical education sectors must account for and manage according to current regulations and report settlements periodically to the Ministry of Higher Education, Vocational Training, and Technical Education.
🌐 이 문서의 사회적 영향
- Positive impact: Helps the educational sector enhance resources to improve the quality of teaching and scientific research work.
- Negative impact: May cause difficulties in managing and utilizing foreign currency if not adhering strictly to regulations.
❓ 자주 묻는 질문
How can the higher education, vocational training, and technical education sectors use self-owned foreign currency and aid?
The higher education, vocational training, and technical education sectors are permitted to use all self-owned foreign currency and aid for investment in purchasing equipment for teaching, internships, production labor, and scientific research. These foreign currency amounts must be fully reflected in the state budget and a budget for income and expenditure must be prepared.
How many sources of foreign currency are permitted to be used?
Permissible sources of foreign currency include: contributions from experts, revenue from partners and students, cooperative projects with foreign countries, international organizations, and aid from international, national, and individual organizations.
Under what circumstances can the education sector sell foreign currency to the centralized foreign currency fund of the State during the usage process?
If there is a need to purchase domestic machinery and equipment or expenses in Vietnamese currency for sector activities that the state budget has not yet covered, the Ministry of Higher Education, Vocational Training, and Technical Education may sell foreign currency to the centralized foreign currency fund of the State at the buying and selling rate of the Vietnam Foreign Trade Bank.
How must units under the higher education, vocational training, and technical education sectors report settlements periodically?
Units under the higher education, vocational training, and technical education sectors must account for and manage according to current regulations and report settlements periodically to the Ministry of Higher Education, Vocational Training, and Technical Education.
When does this Circular take effect?
This Circular takes effect from the date of issuance. Any difficulties encountered during implementation should be reported to the Ministry of Higher Education, Vocational Training, and Technical Education for consideration and resolution by the Ministry or the Joint Ministries.
전문
JOINT CIRCULAR
Guidelines for the use of self-owned foreign currency and aid in the higher education, vocational training, and technical education sectors
______________________
Pursuant to Decision No. 201/CT dated July 22, 1989, of the Chairman of the Council of Ministers, allowing the higher education, vocational training, and technical education sectors to use all self-owned foreign currency and aid, the Ministry of Higher Education, Vocational Training, and Technical Education, in conjunction with the Ministry of Finance, hereby provides detailed guidance on implementation as follows:
I. General Provisions :
1. The higher education, vocational training, and technical education sectors are permitted to use all self-owned foreign currency and aid (including foreign currency cash and checks) for investment in purchasing equipment used in teaching, internships, production labor, and scientific research, for new equipment installation, replacement, construction, and upgrading of educational and scientific research facilities within the sector. This amount of foreign currency shall not be deducted from the foreign currency allocated annually for implementing agreements on education and scientific research with foreign countries (such as scholarship students, interns, graduate students, etc.) provided to the Ministry of Higher Education, Vocational Training, and Technical Education.
2. The Ministry of Higher Education, Vocational Training, and Technical Education has the authority to allocate the permissible foreign currency among subordinate units to assist facilities in fulfilling their tasks related to education, production labor, and scientific research.
3. All self-owned foreign currency and aid of the higher education, vocational training, and technical education sectors must be fully reflected in the state budget. When using it, a budget for income and expenditure must be prepared and implemented according to the reporting and settlement system for state budget funds allocated under the quota (quarterly, annually).
II. Specific regulations on management and use of self-owned foreign currency and aid.
1. The sources of foreign currency permitted for use by the higher education, vocational training, and technical education sectors according to Decision No. 201/CT dated July 22, 1989, of the Chairman of the Council of Ministers include:
a/ Contributions from experts' salaries (including local currency and convertible foreign currency) sent abroad by the Ministry of Higher Education, Vocational Training, and Technical Education. In cases where our country must reserve a portion of the experts' salaries to repay debts to the host country, the Ministry of Higher Education, Vocational Training, and Technical Education may only utilize the remaining amount after deducting the repayment amount.
b/ Revenue from payments made by the counterpart and contributions from students undergoing vocational training and advanced internship programs with income.
c/ Revenue from cooperative projects with foreign countries and international organizations in education and scientific research. Foreign currency amounts or checks paid to scientists in the education and training sector are regulated in Circular No. 3157/V7 dated July 18, 1989, of the Council of Ministers.
d/ Financial support from international organizations for international programs, seminars, and training courses held in Vietnam.
đ/ Aid from international organizations, national organizations, non-governmental organizations, individuals, overseas Vietnamese associations, international student sports federations, etc.
2. Depending on the nature of each source of foreign currency mentioned above, they will be managed and used as follows:
a/ All self-owned foreign currency and aid of the Ministry of Higher Education, Vocational Training, and Technical Education shall be deposited into foreign currency accounts at the Vietnam Bank for Foreign Trade and recorded in original currency.
b/ Management and use of this foreign currency must comply with the State's foreign exchange management regulations. Priority should be given to importing modern machinery and equipment for education and scientific research purposes. If there is a need to purchase domestic machinery and equipment or cover expenses in Vietnamese currency for sector activities that the state budget has not yet met, the Ministry of Higher Education, Vocational Training, and Technical Education may sell foreign currency to the centralized foreign currency fund of the State at the buying and selling rate of the Vietnam Bank for Foreign Trade, and use Vietnamese currency for these activities.
c/ Units within the higher education, vocational training, and technical education sectors receiving self-owned foreign currency and aid (in original currency or Vietnamese currency from the Ministry of Higher Education, Vocational Training, and Technical Education) must implement accounting, management according to current regulations and report and settle periodically to the Ministry of Higher Education, Vocational Training, and Technical Education as state budget funds allocated.
III. Article of Implementation:
This Circular shall take effect from the date of issuance. Any difficulties or obstacles encountered during implementation should be reported to the Ministry of Higher Education, Vocational Training, and Research for consideration and resolution by the Ministry or Joint Ministries.
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