Circular No. 126/2018/TT-BTC guiding the management and use of operating funds to implement the Project "Supporting Students' Entrepreneurship until 2025"

CIRCULAR

Guidelines for managing and using state budget funds

to implement the Project "Supporting Students and University Students to Start Businesses until 2025"

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving the Project "Supporting the National Startup Ecosystem until 2025";

Implementing Decision No. 1665/QĐ-TTg dated October 30, 2017 of the Prime Minister approving the Project "Supporting Students and University Students to Start Businesses until 2025";

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the management and use of state budget funds for implementing the Project "Supporting Students and University Students to Start Businesses until 2025".

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular guides the management and use of state budget funds for implementing the Project "Supporting Students and University Students to Start Businesses until 2025" (hereinafter referred to as the Project) as stipulated in Decision No. 1665/QĐ-TTg dated October 30, 2017 of the Prime Minister (Decision No. 1665/QĐ-TTg).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to organizations and individuals that use state budget funds to implement the objectives and tasks of the Project as prescribed in Decision No. 1665/QĐ-TTg, including:

a) Universities, academies, colleges, vocational schools, secondary schools, and vocational education and training centers (hereinafter referred to as educational and training institutions); students currently studying at these educational and training institutions; staff, lecturers, teachers, and student support personnel in these educational and training institutions;

b) Enterprises, investment funds, investors, and organizations and individuals both within and outside the country;

c) Ministries, central agencies, Vietnam Chamber of Commerce and Industry, Central Committee of the Ho Chi Minh Communist Youth Union, localities, and related agencies and organizations.

Article 2. Sources of state budget funds for implementing the Project

1. Sources of state budget funds for implementing the Project

a) State budget (state budget for education and training under the central budget, local budget according to the budget allocation level); funds integrated into programs and projects on education and training, science and technology; startup support funds integrated into Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving the Project "Supporting the National Startup Ecosystem until 2025" approved by the competent authority; Small and Medium Enterprise Development Fund; Human Resource Training Program for Small and Medium Enterprises;

b) Revenue from state budget activities, Student Support Fund, Development Fund for state budget activities of educational and training institutions;

c) Sponsorship and support from organizations and individuals both within and outside the country; socialized capital sources and other legally raised capital.

2. Principles for using state budget funds

a) The use of state budget funds for implementing the Project must comply with the provisions of the Law on State Budget and relevant legal documents.

b) In addition to state budget funds, it is encouraged for organizations and individuals specified in Clause 2, Article 1 of this Circular to use other lawful sources of funds in accordance with the law to implement the objectives and tasks of the Project.

Article 3. Establishment, allocation, management, and settlement of the budget for implementing the Project

The establishment, allocation, execution of the budget, and settlement of the Project's expenses shall be carried out in accordance with the provisions of the State Budget Law, guiding documents for the implementation of the State Budget Law, to ensure the completion of the Project's objectives and tasks.

Chapter II

CONTENT AND EXPENSE LEVELS

Article 4. Content and expenditure levels for information and communication activities

1. Expenditure on compiling materials and publications for communication work

a) Expenditure on producing materials and publications in the form of press works and publications (programs, columns, short stories, reports, articles): Implemented according to the provisions of Government Decree No. 18/2014/NĐ-CP dated March 14, 2014, stipulating remuneration systems in the field of press and publication (Government Decree No. 18/2014/NĐ-CP).

b) Expenditure on producing materials and publications in the form of literary and artistic works (paintings, posters, banners, slogans, electronic boards): Implemented according to the provisions of Government Decree No. 21/2015/NĐ-CP dated February 14, 2015, stipulating remuneration and fees for film, fine art, photography, stage performances, and other types of performing arts (Government Decree No. 21/2015/NĐ-CP).

c) Expenditure on compiling and building materials and publications in the form of textbooks, teaching materials for schools; training materials; guidebooks, handbooks; leaflets, brochures: Implemented according to the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018, issued by the Ministry of Finance, guiding the content and expenditure levels for developing training programs and compiling course textbooks for higher education and vocational training (Circular No. 76/2018/TT-BTC).

d) Expenditure on purchasing, repairing, reproducing, and distributing materials and publications in the form of press works and publications; literary and artistic works: Implemented according to the provisions of the Bidding Law No. 43/2013/QH13 dated November 26, 2013, and related legal regulations. In cases involving remuneration and fees: implemented according to the provisions of Government Decree No. 18/2014/NĐ-CP and Government Decree No. 21/2015/NĐ-CP.

2. Expenditure on organizing national startup events for high school and university students nationwide

The organizing agencies of the startup event (Ministry of Education and Training, Ministry of Labor, Invalids and Social Affairs) will provide support to participating teams at the startup event:

a) Support for high school and university students who are members of participating teams at the startup event: Implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, stipulating travel allowances and conference expense regulations (Circular No. 40/2017/TT-BTC):

- Support for train, bus ticket purchases based on the state-regulated prices and transportation companies' tariffs along the route and journey.

- Support for meals and accommodation based on the rates specified in Circular No. 40/2017/TT-BTC;

- The number of students supported for expenses: Based on the state budget funds allocated for organizing the event, the Ministry of Education and Training and the Ministry of Labor, Invalids and Social Affairs will specify the number of students to be supported but not exceeding 15 people/team.

b) Support for venue rental costs (electricity, water, sanitation, security, protection); transportation and design, staging booth costs; common activity costs for participating in the startup event (publicity, conference expenses, awards, decoration, and other related costs): Maximum support level is 15 million VND/unit/per participation.

3. Expenditure on organizing conferences, seminars, forums, and exchanges to introduce startup ideas and projects of high school and university students to domestic and foreign investors and businesses; promoting and guiding students about using and exploiting information and learning materials from the National Startup Innovation Information Portal pursuant to Decision No. 844/QĐ-TTg dated May 18, 2016, of the Prime Minister approving the Project "Supporting the National Startup Innovation Ecosystem until 2025": Implemented according to the provisions of Circular No. 40/2017/TT-BTC.

4. Prizes for organizations and individuals whose ideas win awards in the Student Startup Idea Contest: Implemented according to the provisions of Point c and Point d, Article 3 of Circular No. 27/2018/TT-BTC dated March 21, 2018, issued by the Ministry of Finance, stipulating financial regulations for organizing the Vietnam Science and Technology Creativity Award, Technical Invention Competition, and Youth and Children Creativity Contest; specifically:

The number of prizes is implemented according to the rules (or regulations) of the contests approved by competent authorities.

Article 5. Content and expenditure levels for activities supporting entrepreneurship training

1. Expenditure on compiling training and capacity-building materials in the form of textbooks, teaching materials within educational institutions; capacity-building materials; guidebooks, brochures; leaflets, including training and capacity-building materials to enhance the capabilities of staff involved in counseling and supporting students' entrepreneurial activities at universities, academies, colleges, and secondary vocational schools (training institutions); training materials on basic knowledge of entrepreneurship for career guidance staff at general education schools and vocational education and training centers; materials providing knowledge and skills for entrepreneurship to students; training materials for counseling staff supporting students' entrepreneurial activities; training materials for career guidance teachers; materials on entrepreneurship in mandatory or elective training programs within training institutions: Implemented according to Circular No. 76/2018/TT-BTC.

2. Expenditure on organizing training, capacity-building, and seminar sessions related to entrepreneurship content for staff involved in counseling and supporting students' entrepreneurial activities at training institutions; career guidance staff at general education schools and vocational education and training centers; organizing training and learning sessions for students and counseling staff supporting students' entrepreneurial activities at training institutions: Implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance, guiding the preparation of budgets, management, use, and settlement of funds for civil servant and public employee training and capacity-building.

Expenditure on hiring domestic and international experts to conduct training, capacity-building, and seminar sessions: The qualifications and capabilities of experts are determined based on the specific needs of the training, seminar, and capacity-building programs organized by the training organizers; the level of expenditure for hiring experts is decided by the training organizers based on agreements with the experts through contracts and within the approved budget.

3. Expenditure on organizing international exchange and discussion activities for students and staff involved in counseling and supporting students' entrepreneurial activities at training institutions: Implemented according to Circular No. 40/2017/TT-BTC.

4. Expenditure on travel allowances for departure and return: Implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, stipulating travel expenses for state civil servants traveling abroad funded by the state budget, and Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, stipulating reception expenses for foreign visitors working in Vietnam, expenses for organizing international conferences and seminars in Vietnam, and reception expenses within the country.

5. Expenditure on organizing mandatory or voluntary entrepreneurship training programs in educational and training institutions; expenditure on organizing internship and experience activities at enterprises to provide students with opportunities to interact with business operations: Educational and training institutions use lawful funding sources to organize and implement according to their internal financial regulations.

Article 6. Content and expenditure levels for activities creating supportive environments for students to start businesses

1. Educational institutions shall proactively use legitimate financial resources to:

a) Organize, operate, and implement activities of centers supporting student entrepreneurship; startup clubs, business initiation clubs, enterprise establishment clubs, innovation and creativity clubs; science and technology clubs;

b) Repair, renovate, purchase, upgrade physical facilities and equipment to form a service environment providing support for student entrepreneurship, creating common spaces for students from different schools in the same area; provide funding support for entrepreneurial activities, startup clubs, and centers supporting student entrepreneurship.

The funds for organizing the aforementioned activities shall be decided by educational institutions within the scope of their financial resources, detailed in internal expenditure regulations of the educational institutions, ensuring compliance with legal provisions and the project's stipulations.

2. Only develop content and programs for developing online idea and startup project trading platforms between educational institutions, students, and enterprises: Implement according to current regulations on state budget system and standards, payment under contracts, valid expense invoices and receipts, and legal provisions on bidding, ordering, and assigning tasks.

The Ministry of Education and Training shall coordinate with the Ministry of Science and Technology to unify professional content and implementation methods to ensure effective execution; simultaneously select and filter information on innovative and creative startups to provide to the National Startup Innovation Information Portal.

Article 7. Content and expenditure levels for supporting capital for student startup programs and projects

1. Educational institutions shall proactively use legitimate financial resources (including regular sources, student scientific research funds, student support funds, activity support funds, other lawful sources) to support student entrepreneurial activities and ideas in educational institutions. The use of funds for these activities shall be detailed in internal expenditure regulations of the educational institutions.

2. Educational institutions shall proactively establish Student Entrepreneurship Support Funds from socialized financial resources, ensuring compliance with legal provisions and the project's stipulations.

Article 8. Content and expenditure levels for building and perfecting policies to support student entrepreneurship

1. For scientific research tasks: Implement according to Circular Joint No. 55/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology guiding standards, allocation, and settlement of expenses for scientific and technological tasks using state budget.

2. For tasks related to drafting regulatory legal documents: Implement according to Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance regarding the preparation of budgets, management, use, and settlement of state budget funds for the work of drafting regulatory legal documents and improving the legal system.

Chapter III

IMPLEMENTATION

Article 9. Implementation Organization

This Circular applies to organizations and individuals engaged in trading and using feed on the territory of Vietnam.

2. In cases where referenced documents in this Circular are amended, supplemented, or replaced, the amended, supplemented, or replacement documents shall apply.

3. During implementation, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for research and resolution./.