JOINT CIRCULAR No. 24-LB/TT REGULATES THE REGIME OF DISTRIBUTION AND MANAGEMENT OF FINANCIAL RESOURCES FOR CHILDREN'S HOUSES, GUIDES THE USE OF FUNDS FOR EDUCATIONAL, CULTURAL, AND SPORTING ACTIVITIES FOR CHILDREN. THIS DOCUMENT APPLIES TO CHILDREN'S HOUSES ESTABLISHED BY THE STATE, MANAGED BY THE YOUTH UNION, AND SUPPORTED BY THE CULTURE, SPORTS, AND EDUCATION SECTORS IN TERMS OF PROFESSIONAL SKILLS AND OPERATING EQUIPMENT.
适用范围
CHILDREN'S HOUSES ESTABLISHED BY THE STATE, MANAGED BY THE YOUTH UNION, AND SUPPORTED BY THE CULTURE, SPORTS, AND EDUCATION SECTORS IN TERMS OF PROFESSIONAL SKILLS AND OPERATING EQUIPMENT.
要点
- CHILDREN'S HOUSES ARE PROVIDED ANNUAL FUNDS FOR ITEMS SUCH AS SALARIES, OFFICIAL EXPENSES, WORK TRAVEL ALLOWANCES, PROFESSIONAL FEES, STAFF TRAINING, ORGANIZING CULTURAL, SPORTING, AND RECREATIONAL ACTIVITIES, PURCHASING EQUIPMENT.
- THE LOCAL BUDGET ALLOCATION IS DETERMINED BASED ON THE ACTIVITY PLAN AND THE LOCAL BUDGET CAPACITY. CHILDREN'S HOUSES MUST ORGANIZE ACCOUNTING AND SETTLEMENT IN ACCORDANCE WITH THE REGULATIONS.
- FUNDED CLASSES AND ENTERTAINMENT ACTIVITIES FOR CHILDREN THAT CHARGE A PARTIAL FEE ARE NOT CONSIDERED BUSINESS OPERATIONS AND ARE NOT SUBJECT TO TAXATION; THESE FUNDS COMPLEMENT THE ACTIVITY EXPENSES AND TEACHERS' AND VOLUNTEERS' COMPENSATION.
- CHILDREN'S HOUSES IN MOUNTAINOUS, REMOTE, AND ISLAND AREAS ARE PROVIDED 100% OF FUNDS FOR ACTIVITIES IN THE YEAR. LOCALITIES BASE THEIR BUDGET ARRANGEMENTS FOR CHILDREN'S HOUSES FROM 1995 ON THE NATIONAL BUDGET.
- CHILDREN'S HOUSES MUST COMPLY WITH TAX REGULATIONS WHEN CARRYING OUT ACTIVITIES OTHER THAN RECREATION AND TALENT DEVELOPMENT.
🌐 本文件的社会影响
- POSITIVE IMPACT: FINANCIAL SUPPORT FOR CHILDREN'S HOUSES HELPS TO ENHANCE THE QUALITY OF EDUCATIONAL, CULTURAL, AND SPORTING ACTIVITIES FOR CHILDREN, CONTRIBUTING TO THE FORMATION OF A COMPLETE PERSONALITY.
- NEGATIVE IMPACT: MANAGEMENT AND USE OF FUNDS MAY CAUSE DIFFICULTIES IN MONITORING THE EFFECTIVE USE OF FINANCIAL RESOURCES.
❓ 常见问题
HOW MUCH ANNUAL FUNDS ARE PROVIDED TO CHILDREN'S HOUSES?
THE ANNUAL LOCAL BUDGET ALLOCATION FOR CHILDREN'S HOUSES IS BASED ON THE ACTIVITY PLAN AND THE LOCAL BUDGET CAPACITY, WITHOUT A SPECIFIC AMOUNT IN THE DOCUMENT.
HOW ARE CHILDREN'S HOUSES IN MOUNTAINOUS, REMOTE, AND ISLAND AREAS SUPPORTED?
CHILDREN'S HOUSES IN MOUNTAINOUS, REMOTE, AND ISLAND AREAS ARE PROVIDED 100% OF FUNDS FOR ACTIVITIES IN THE YEAR.
DO CHILDREN'S HOUSES HAVE TO PAY TAXES WHEN CARRYING OUT OTHER ACTIVITIES?
IF CARRYING OUT ACTIVITIES OTHER THAN RECREATION, ENTERTAINMENT, AND TALENT DEVELOPMENT, CHILDREN'S HOUSES MUST PAY TAXES IN ACCORDANCE WITH THE LAW.
HOW ARE FUNDS PROVIDED TO CHILDREN'S HOUSES?
BASED ON THE ANNUAL ACTIVITY PLAN OF CHILDREN'S HOUSES, THE LOCAL FINANCIAL AUTHORITY PROVIDES FULL AND TIMELY FUNDS FOR THE ACTIVITIES OF CHILDREN'S HOUSES.
HOW DOES THE CULTURE SECTOR SUPPORT FUNDS FOR CHILDREN'S HOUSES?
ANNUALLY, THE CULTURE SECTOR BASES ITS SUPPORT ON THE BUDGET CAPACITY AND THE NEEDS OF ACTIVITIES OF CHILDREN'S HOUSES TO PROVIDE FUNDS FOR ACTIVITIES ACCORDING TO JOINT CIRCULAR No. 91/TT-LB OF THE MINISTRY OF FINANCE AND THE MINISTRY OF CULTURE AND INFORMATION ON NOVEMBER 10, 1993.
全文
CIRCULAR
OF THE MINISTRY OF FINANCE AND THE MINISTRY OF CULTURE INFORMATION
CENTRAL COMMITTEE OF THE YOUTH UNION OF VIETNAM
REGULATING THE SYSTEM OF FUNDS DISTRIBUTION AND MANAGEMENT FOR CHILDREN'S HOUSES
A Children's House is an extracurricular educational center for children established by the State, managed by the Youth Union, and supported by relevant departments such as culture, sports, education, etc., in terms of professional expertise, equipment, and financial resources from the State.
To implement the Law on the Protection, Care, and Education of Children in Vietnam and to carry out national programs aimed at improving the cultural and spiritual life of children through healthy recreational activities, the Central Committee of the Youth Union of Vietnam, the Ministry of Finance, and the Ministry of Culture Information hereby provide guidelines for the distribution and management of funds for provincial, city, district, and town-level Children's Houses as follows:
2. Individuals who have registered as the principal investigator of a Research Project or Pilot Production Project and those participating in its implementation shall not participate in the Evaluation and Selection Council for that Research Project or Pilot Production Project (hereinafter referred to as the Council). In necessary cases, members of the Council may be staff members of the organization registering as the principal investigator of the Research Project or Pilot Production Project, but not more than one person and they cannot serve as Chairperson, Vice-Chairperson, or reviewing member.
1. A Children's House is a public service entity that organizes educational, cultural, sports, and recreational activities with educational and developmental purposes for children, guiding methods of activity for youth teams and recreational points contributing to the comprehensive formation of children's personalities.
2. The State annually allocates funds to Children's Houses based on assigned tasks and the minimum budget for operational expenses as stipulated below, and reasonable regular costs to ensure the effective operation of Children's Houses according to their functions.
3. Encouraging Children's Houses to organize extensive activities to attract a large number of children, depending on specific conditions of each locality and type of activity, they may solicit voluntary contributions to supplement operational funds and provide training allowances for staff and volunteers in accordance with state regulations.
4. In addition to regular operational funds, depending on specific circumstances, Children's Houses may plan to request capital for construction and repair of facilities, purchase of equipment to enhance infrastructure and technology to ensure the effectiveness of activities as per current state regulations.
II. SPECIFIC PROVISIONS
1. Based on the nature and characteristics of the activities of Children's Houses, the State annually allocates funds for the following expenditures:
a) Regular expenses include:
- Salaries, allowances, subsidies, and welfare benefits currently applicable to state employees.
- Administrative fees.
- Travel expenses.
- Professional fees.
Professional expenses are expenditures to fulfill assigned tasks of Children's Houses:
+ Guidance on the content and methods of activities for youth teams and children including: Training team leaders, grassroots cadres, responsible officers, volunteers... Organizing activity models.
+ Organizing cultural, artistic, sports, recreational, contest, performance, exhibition, and concentrated youth team activities throughout the year.
+ Purchasing books, newspapers to equip libraries, instructional materials, writing special topics...
+ Activities of art, propaganda, sports, ceremonial teams...
+ Classes in cultural, artistic, sports, foreign language, vocational guidance, technical skills...
+ Activities serving local political and social work.
b) In addition to the aforementioned regular funding, depending on the specific conditions of each Children's House, plans should be made to request funds for purchasing equipment, constructing, repairing buildings, and providing material infrastructure for the unit's activities.
2. Determining the level of annual budget allocation by local authorities to ensure the expenditures mentioned in points a and b above for Children's Houses shall be reviewed by the Youth Union and local finance agencies based on the annual activity plans and budgets of Children's Houses and the capacity of the local budget, then submitted to the People's Committees at all levels for approval and notification to Children's Houses.
- Children's Houses, which are budgetary units, must organize accounting and settlement according to Decision No. 257 TC/CĐKT dated June 1, 1990, issued by the Ministry of Finance.
- Based on approved budget plans, finance agencies at all levels are responsible for timely and full disbursement of funds for Children's House activities and have the responsibility to monitor and inspect the proper and efficient use of funds.
3. If Children's Houses organize skill classes, recreational, entertainment activities for children with some revenue to offset costs, these activities are not considered business operations and thus are exempt from taxation. These funds will supplement the budget for organizing activities and salaries for instructors and volunteer guides.
Apart from recreational and skill classes for children, if other activities are organized, taxes must be paid according to the law.
4. For Children's Houses located in mountainous, remote, and island areas, 100% of the operational funds for the year are provided.
5. Annually, the Department of Culture and Information bases its support for Children's House activities on the department's financial capacity and the needs of Children's Houses, in accordance with Circular No. 91/TT-LB dated November 10, 1993, jointly issued by the Ministry of Finance and the Ministry of Culture Information.
6. Localities base their financial arrangements for Children's Houses on the state budget for 1994 as decided by the National Assembly, and starting from 1995, funds for Children's Houses are included in the annual local budget plans.
III. IMPLEMENTATION PROVISIONS
- This Circular takes effect from the date of issuance.
- During implementation, if there are difficulties or obstacles, relevant agencies and units are advised to report them to the Joint Ministries for study and timely supplementation of documents.
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