Joint Circular No. 24-TT/LB on the collection and payment of commercial and industrial taxes through the State Bank system

JOINT CIRCULAR

GUIDELINES ON THE AVERAGE EXPENSES FOR ONE STUDENT IN GENERAL EDUCATION SCHOOLS AND SCHOOL SUPPORT FUNDS.

The Ministry of Finance and Education issued Circular No. 19 TT/LB on July 23, 1983, stipulating the average expenditure for each student at general education schools of all levels: Circular No. 19 TT/LB dated July 23, 1984, guiding on the collection, expenditure, and management of school support funds.

To be consistent with current wage levels and prices, to meet the requirements of educational reform, and to implement the 1987-1990 education development program, the Ministry of Finance and Education issues this circular to guide the average expenditure for each student at general education schools of all levels and the management of school support funds as follows:

I. AVERAGE EXPENDITURE PER STUDENT AT GENERAL EDUCATION SCHOOLS AT ALL LEVELS.

1. The Ministry of Finance and the Ministry of Education base on the guidance documents of the Ministry of Finance regarding the comprehensive expense standards for students and the current salary system, construct specific average expenses for one student in general education schools at the local level under the People's Committee of provinces and centrally administered cities, which are decided by the People's Committees of provinces and centrally administered cities and reported to the Ministry of Finance and the Ministry of Education.The level of production fee collection is specified in the Fee Collection Rate Table issued together with this Circular.2. Regarding the classification and calculation of expenses:a. Expenses are now divided into four groups (from Group I to Group IV):- Group I: Machine expenses- Group II: Administrative management expenses- Group III: Teaching and learning expenses- Group IV: Purchase and repair expenses.For expenses related to scholarships for these categories, they have been converted into subsidies as stipulated in Article 23 of Decree No. 236/HĐBT dated September 18, 1985 of the Council of Ministers.b. Regarding the basis for calculating each group of expenses:The expenses for school machines are determined based on the approved plans of schools and the current salary system, including allowances and subsidies of the State, aimed at ensuring sufficient payment of salaries and other benefits for teachers and staff of the school. Each time the State decides to supplement or amend the salary system, allowances, and various subsidies, the corresponding expense items in this group must be recalculated and supplemented promptly. Other groups of expenses (from Group II to Group IV) are calculated in monetary terms according to the physical standards of necessary expenses as prescribed in Circular No. 190/TC/HCVX dated September 11, 1980 of the Ministry of Finance, Circular No. 1848/KHTV dated August 25, 1984 of the Ministry of Education, Circular No. 23/TT/LB dated November 13, 1973 of the Joint Ministry, Decision No. 3012/QĐ dated December 13, 1984 of the Ministry of Education, Circular No. 22/TT/LB dated September 11, 1982 of the Joint Ministry, and Circular No. 24/TT/LB dated October 28, 1987 of the Ministry of Education and the Planning Board, unified throughout the country.3. In addition to the expenses according to the standards mentioned above, localities need to allocate additional necessary expenses to implement the goal of universalizing primary education and eliminating illiteracy in the 1988-1990 plan.II. SCHOOL SUPPORT FUNDS:1. The amount of school support fund collection:Regarding the basic amount of school support fund collection, it is equivalent to 0.5 kg of rice per month (for primary school students) and 1.5 kg of rice per month (for secondary school students) according to the agreed price of the locality. Specifically, for the 1988-1989 academic year, the amount collected by the locality shall not be lower than the minimum amount specified below:- Primary school students collect 200 dong per month- Secondary school students collect 400 dong per month- High school students collect 600 dong per monthThe minimum amount collected in monetary terms as mentioned above will be adjusted annually to adapt to fluctuations in commodity prices and wages.The subjects exempted from or entitled to reduced collection of the school support fund include:a. Those exempted include:and the amount collected must be transferred to the state budgetaccording to the regulations set forth in Clause 3 Article 19- Children of martyrs, children of severely disabled veterans (Class 1; 2)- Ethnic minority students living in remote, mountainous, highland, and island areas.- Orphan students whose parents are both deceased and have no relatives to rely on.- Students from families building new economic zones currently receiving state assistance.b. Those entitled to a 1/3 reduction include:2. Regarding the classification and calculation of expenses:- Students whose parents are both civil servants or employees of the state (including those working in the armed forces), who have two children attending general education schools, and whose family income is low and truly difficult (confirmed by the relevant agency or enterprise).

1. Yes3. Usage and management of the school support fund.a. All revenues and expenditures of the school support fund must be budgeted and approved in the education budget according to the current financial regulations.b. The collection of the school support fund should be carried out monthly (nine months in a school year). Depending on the specific conditions and circumstances of each school and locality, the collection of the school support fund may be handled by the school or the parent-teacher association, but must use standardized receipts as prescribed by the finance authority.c. The school may use the fund as follows:

+ 50% of the collected amount is used to support the school's maintenance and improvement activities, such as repairing classrooms, purchasing teaching materials, and other supplies for teaching and learning purposes. This portion of the fund must be deposited into the school's treasury (if the school has its own budget) or the district education office treasury. The school or district education office must prepare a quarterly and annual financial plan (income and expenditure) and submit it to the finance authority at the same level for review and implementation, and report according to the established procedures.3. Usage and management of the school support fund.+ 45% of the collected amount is used to support the living expenses of teachers and staff (considered as a special allowance outside of regular salaries provided by the local government for teachers and staff).This portion of the fund is managed and expended by the school. The principal must develop a spending plan and obtain approval from the faculty and staff through transparent, fair, and appropriate procedures.+ 5% of the collected amount is used for school-related activities, such as making forms, rewarding outstanding individuals and groups in the collection and management of the fund.III. IMPLEMENTATION:1. Based on this circular, the People's Committees of provinces and centrally administered cities shall issue detailed guidance documents on organizing and implementing this circular at the local level.2. This circular takes effect from the 1988-1989 academic year. Any previous provisions that conflict with this circular are hereby abolished.Ly Tai Luan

Nguyen Chu Chaumay

– Group II: Administrative expenses quanintention

– Group III: Educational training expenses– Group IV: Purchase and repair expenses.

u nhoms of expenses:

(b1. Scholarships forhe following objects have beenranted as stipulated in Article 23 of Decree No. 236/HĐBT dated September 18, 1985y the Council of Ministers).b. Regarding the basis for calculating each group of expenses:The expenses for school buildings are determined based on the approved plans of schools and the salary scales, allowances, and current subsidies of the Ministry, aimed at ensuring financial resources to pay full salaries and other benefits for teachers and staff of the schools. Each time the Ministry issues decisions to supplement or amend the salary system, allowances, and other subsidies, the corresponding expense items in this group must be recalculated and supplemented promptly. Other groups of expenses (from Group II to Group IV) are calculated in monetary terms according to the physical standards set forth in Circular No. 190 TC/HCVX dated September 11, 1980 issued by the Ministry of Finance, Circular No. 1848/KHTV dated August 25, 1984 issued by the Ministry of Education, Decision No. 23 TT/LB dated November 13, 1973 issued by the Council, Decision No. 3012/QĐ dated December 13, 1984 issued by the Ministry of Education, Decision No. 22 TT/LB dated September 11, 1982 issued by the Council, and Circular No. 24 TT/LB dated October 28, 1987 issued jointly by the Ministry of Education and the Planning Board. The detailed administrative expenses have been uniformly regulated throughout the country.3. In addition to the expenses according to the aforementioned standards, localities need to allocate additional expenses necessary to implement the goals of accelerating primary education and eliminating illiteracy in the 1988 plan.II. SUPPORT FUNDS FOR SCHOOLS:1. Amounts collected for the support fund for schools:The minimum amount collected for the support fund for schools is equivalent to 0.5 kg of rice per month (for primary school students) and 1.5 kg of rice per month (for secondary school students) at the agreed price by the locality. For the academic year 1988-1989, the amount collected shall not be lower than the minimum amounts specified below:– Primary school students collect 200 dong per month

– Secondary school students collect 400 dong per month– High school students collect 600 dong per monthThe minimum collection amount in monetary terms mentioned above will be adjusted annually to adapt to fluctuations in prices and wages.

The subjects exempted from collecting the support fund for schools include:m– Children of martyrs, children of severely disabled veterans (categories 1 and 2)– Ethnic minority students living in remote, mountainous, highland, and island areas.– Orphaned students whose parents are not around.– Students from families that are currently being relocated by the state and are receiving state assistance.b. Subjects eligible for a 1/3 reduction include:– Students whose parents are both civil servants or employees of the state (including those working in the armed forces), with two children attending general education schools, with low income, and facing real difficulties (confirmed by the relevant authority or enterprise).3. Use and management of the support fund for schools.a. All revenues and expenditures from the support fund for schools must be budgeted and decided upon in the educational finance budget according to the current financial regulations.b. The collection of the support fund for schools should be carried out monthly (nine months in one academic year). Depending on the specific conditions and circumstances of each school and locality, the collection may be handled by the school or the parent-teacher association, but must use officially recognized receipts as prescribed by the financial authorities.c. The fund can be used as follows:+ 50% of the collected funds are allocated for the maintenance and improvement of school facilities, such as repairs, purchasing books, and equipment, in conjunction with the state budget provided for these purposes. This portion of the funds is deposited into the school's treasury (if the school has its own budget) or the district education department's treasury. The school or district education department must prepare quarterly and annual financial plans (income and expenditure) and submit them to the financial authorities for approval and implementation, and report according to the established procedures.+ 45% of the collected funds are used to provide living support for teachers and staff of the school (considered as a special subsidy outside of regular salaries, provided by the people to teachers and staff).This portion of the funds is managed and expended by the school. The principal must develop a spending plan and obtain approval from the faculty and staff through transparent, publicized, and democratic processes.+ 5% of the collected funds are allocated for school activities organized by the school and the local financial authorities, such as making forms, rewarding outstanding individuals and groups for their contributions to the collection and management of the fund.; Circular No. 303/2016/TT-BTCIII. IMPLEMENTATION:1. Based on this circular, the people's councils of provinces and municipalities directly under the central government shall issue specific guiding documents for organizing and implementing it locally.2. This circular takes effect from the 1988-1989 academic year. Any previous regulations inconsistent with this circular are hereby abolished.+ 50% of the collected funds are allocated for the maintenance and improvement of school facilities, such as repairs, purchasing books, and equipment, in conjunction with the state budget provided for these purposes. This portion of the funds is deposited into the school's treasury (if the school has its own budget) or the district education department's treasury. The school or district education department must prepare quarterly and annual financial plans (income and expenditure) and submit them to the financial authorities for approval and implementation, and report according to the established procedures.Lý Tài LậnNghiêm ChâuSectionof school employees. Each time thedecision; Circular No. 303/2016/TT-BTConsalary system, allowances, andother subsidies is made,and for all items under this category,they must be calculated andsupplemented promptly. Other categories of expenses (from Category IIto Category IV) shall be calculatedin monetary terms based on the physical standard quotasfor expenditures as prescribed inCircular No. 190 TC/HCVX dated September 11, 1980 issued by the Ministry of Finance,Decision No. 1848/KHTV dated August 25, 1984 issued by the Ministry of Education,Circular No. 23 TT/LB dated November 13, 1973 issued by the Council,Decision No. 3012/QD dated December 13, 1984 issued by the Ministry of Education,Circular No. 22 TT/LB dated September 11, 1982 issued by the Council,2. This circular takes effect from the 1988-1989 academic year. Any previous provisions that conflict with this circular are hereby abolished.and Circular No. 24 TT/LB dated October 28, 1987 issued by the Ministry of Education - Planning Commission.The financial regulations have been unified nationwide.3. In addition to the expenditures according to the aforementioned standards, localities need to allocate additional expenditures necessary to implement the goal of improving the quality of primary education and eliminating illiteracy in the 1988 plan.II. SUPPORT FUNDS FOR SCHOOLS:1. The level of support fund collection for schools:The basic level of support fund collection for schools should be equivalent to the value of 0.5 kg of rice per month (for primary school students) and 1.5 kg of rice per month (for secondary school students) at the agreed price by the locality. Specifically, for the academic year 1988-1989, the localities will determine the amount without being lower than the minimum levels set forth below:- Primary school students collect 200 dong per month.- Secondary school students collect 400 dong per month.- High school students collect 600 dong per month.The minimum collection level mentioned above will be adjusted annually to adapt to changes in prices and salaries.Objectives exempted from support fund collection include:a. Exempted objects include:- Children of martyrs, war invalids, and severely disabled veterans (categories 1 and 2).- Students from ethnic minorities living in remote, mountainous, highland, and island areas.- Orphaned children whose parents are not around.- Children of families relocated to build new economic zones who are currently receiving state assistance.b. Objects eligible for a 1/3 reduction include:- Students whose parents are both civil servants or military personnel, with two children attending general education schools, and whose family income is low and truly struggling (with confirmation from the relevant authority or enterprise).The models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."3. Usage and management of the support funds for schools.a. The revenues and expenditures of the support funds for schools must be budgeted and approved in the educational finance budget according to the current financial regulations.b. The collection of the support funds for schools shall be carried out monthly (nine months in a school year). Depending on the specific conditions and circumstances of each school and locality, the collection of the support funds for schools may be entrusted to the school or the parent-teacher association, but it must use standardized receipts as prescribed by the financial authorities.- Students from families building new economic zones currently receiving state assistance.b. Those entitled to a 1/3 reduction include:2. Regarding the classification and calculation of expenses:c. The usage shall be as follows:+ 50% of the collected funds shall be used to support the school's operations together with the government-provided budget for repairing classrooms, purchasing books, and equipment, etc., serving teaching and learning activities. This portion shall be deposited into the school's treasury (if the school has its own budget) or the district education department's treasury. The school or district education department shall prepare quarterly and annual financial plans (revenues and expenditures) and submit them to the same-level financial authorities for review and implementation, and report according to the established financial procedures.) of the Ministry ob. Objects eligible for a 1/3 reduction include:- Students whose parents are both civil servants or military personnel, with two children attending general education schools, and whose family income is low and truly struggling (with confirmation from the relevant authority or enterprise).The models and colors of professional guard uniforms are specified in Model No. 30 to Model No. 35 in the Appendix accompanying this Circular."This portion shall be managed and expended by the school. The principal shall develop an expenditure plan and obtain approval from the school board, teachers, and staff through public disclosure, transparency, and accountability.+ 5% of the collected funds shall be used for school-related activities such as making forms, awards, and commendations for groups and individuals who have achieved results in collecting and managing these funds, as decided by the school and the same-level financial authorities.b. Those entitled to a 1/3 reduction include:2. Regarding the classification and calculation of expenses:III. IMPLEMENTATION GUIDELINES:1. Based on this circular, the people's councils of provinces and cities directly under the central government shall issue specific guiding documents for organizing and implementing this regulation in their respective localities.2. This circular takes effect from the 1988-1989 academic year. All previous regulations that conflict with this circular are hereby abolished.Ly Tai LuanNguyen Chu Daub. Objects eligible for a 1/3 reduction include:f Education – The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.Planning Committee,; Circular No. 303/2016/TT-BTCDuring the implementation process, if there are any issues, individuals should promptly report to the Ministry of Finance for advice and supplementary guidance.+ 50% of the collected funds are allocated for the maintenance and improvement of school facilities, such as repairs, purchasing books, and equipment, in conjunction with the state budget provided for these purposes. This portion of the funds is deposited into the school's treasury (if the school has its own budget) or the district education department's treasury. The school or district education department must prepare quarterly and annual financial plans (income and expenditure) and submit them to the financial authorities for approval and implementation, and report according to the established procedures.elfare expenditure standardsave been unified throughout the country.3. In addition to the expenses according to the standards mentioned above, localities need to allocate additional necessary expenses to implement the goal of universalizing primary education and eliminating illiteracy in the 1988-1990 plan.This portion of the funds is managed and expended by the school. The principal must develop a spending plan and obtain approval from the faculty and staff through transparent, publicized, and democratic processes.a. Exempted objects include:3. In addition to the expenditures according to the aforementioned standard, localities need to allocate additional expenditures as necessary to implement the goals of universalizing primary education and eliminating illiteracy in the 1988-1989 plan.II. SCHOOL SUPPORT FUNDS:

1. Collection level of school support funds:The basic collection level of school support funds is equivalent to VND 0.5 kg of rice per month (for primary school students) and 1.5 kg of rice per month (for secondary school students) based on the agreed price by the locality. For the academic year 1988-1989, the localities may set higher levels than the minimum levels specified below:- Primary school students collect VND 200 per month- Secondary school students collect VND 400 per month- High school students collect VND 600 per monthThe minimum collection amount mentioned above will be adjusted annually to adapt to fluctuations in prices and wages.The subjects exempted from or entitled to reduced collection of school support funds include:a. Exempted subjects include:b. Objects eligible for a 1/3 reduction include:- Children of martyrs, war invalids, and severely disabled veterans (categories 1 and 2)- Ethnic minority children living in remote, mountainous, highland, and island areas.- Orphans whose parents are deceased and have no guardian.- Children of families relocated to build new economic zones who are currently receiving state assistance.b. Subjects entitled to a 1/3 reduction include: 1990.

- Students whose parents are civil servants or employees of the State (including those working in the armed forces), having two children attending general education schools, with low income, and facing real difficulties (confirmed by their respective agencies or enterprises).3. Usage and Management of School Support Funds:a. All revenues and expenditures from school support funds must be included in the budgetary plan and approved according to financial regulations.b. The collection of school support funds shall be conducted monthly (nine months in a school year). Depending on the specific conditions of each school and locality, the collection may be handled by the school or the parent-teacher association, but must use officially recognized receipts as prescribed by the finance authority.

c. The funds can be used as follows:+ 50% of the collected amount is allocated for educational purposes, combined with the state budget to repair classrooms, purchase teaching materials, and other equipment serving teaching and learning activities at the school. This portion of the fund should be deposited into the school's treasury (if the school has its own budget) or the district (county) education department's treasury. The school or district (county) should prepare quarterly and annual financial plans (revenue and expenditure) and submit them to the finance authority for review and implementation, reporting according to established procedures.+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).This portion of the fund is managed and expended by the school. The principal must develop a spending plan and obtain approval from the faculty and staff through public discussion, transparency, and democratic decision-making, ensuring compliance with the purpose.

V+ 5% of the collected amount is used for school-related activities such as making forms, models, and rewarding groups and individuals for outstanding performance in collecting, managing, and using the funds.III. IMPLEMENTATION:1. Based on this circular, the People's Committees of provinces and centrally-administered cities shall issue specific guidance documents to organize and implement these measures locally.+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).2. This circular takes effect from the 1988-1989 academic year. Any previous provisions inconsistent with this circular are hereby abolished.Lý Tài LậnNghiêm Châuat 1.5 kilograms of rice per month (for secondary school students) according to the agreement of the locality.regarding the price.agreed upon.eginning specifically in the academic year 1988–1989, the specific amount shall be determined by the locality at a level higher than the minimum stipulated below:– Primary school students pay 200 dong per month, secondary school students pay 400 dong per month,+ 50% of the collected amount is allocated for educational purposes, combined with the state budget to repair classrooms, purchase teaching materials, and other equipment serving teaching and learning activities at the school. This portion of the fund should be deposited into the school's treasury (if the school has its own budget) or the district (county) education department's treasury. The school or district (county) should prepare quarterly and annual financial plans (revenue and expenditure) and submit them to the finance authority for review and implementation, reporting according to established procedures.+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).and high school students pay 600 dong per month.– Orphaned students whose parents are not around.The minimum amount collected in cash as mentioned above shall be adjusted annually to suit fluctuations in prices and wages."the subject"The subjects exempted from or granted reductions on contributions to the support fund include:a. Those exempted include:

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),ethnic minority students living in remote, mountainous, highland, and island areas,||| 2017 of the Government stipulates the functions, tasks, powers, and organizational structure.

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),orphans whose parents are both deceased and have no guardian,||| 2017 of the Government stipulates the functions, tasks, powers, and organizational structure.

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),and children of families relocated for economic development who are currently receiving state assistance.||| 2017 of the Government stipulates the functions, tasks, powers, and organizational structure.

Briefly describe technical improvements, production processes, raw materials, designs; new technology applications such as automation, digitalization, clean technology; management, marketing, distribution solutions; products winning awards or certifications related to innovation…):…b. Those granted a reduction of one-third include:3. The use and management of the support fund are as follows:a. All revenues and expenditures of the support fund must be included in the budget plan and approved in the educational budget according to financial regulations.b. Contributions to the support fund are usually collected monthly (nine months in each academic year). Depending on the specific conditions and circumstances of each school and locality, the collection of the support fund may be entrusted to the school or the parent-teacher association, but receipts must be issued in accordance with the regulations of the finance authority.c. The funds are used as follows:+ 50% of the collected amount is allocated for the maintenance and improvement of school facilities, purchasing books, equipment, and other supplies for teaching and learning purposes, in conjunction with the budget provided by the state. If the school has its own budget, it will deposit this amount into the school's treasury; otherwise, it will be deposited into the treasury of the district education department. The school or district education department will prepare quarterly and annual financial plans and submit them to the finance authority for approval and implementation, and report according to established procedures.+ 45% of the collected amount is used to provide additional support for teachers' and staff members' living expenses (considered as a special allowance outside of regular salaries).The principal will manage and disburse these funds, prepare a spending plan, and obtain approval from the faculty and staff through public discussion, transparency, and democratic decision-making, ensuring proper use.+ 5% of the collected amount is allocated for administrative work expenses, such as forms, awards, and recognition for individuals and groups with outstanding performance in collecting and managing the fund.

2. OIII. Implementation+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng

1. Based on this circular, the People's Committees of provinces and centrally-administered cities shall issue specific guiding documents for organizing and implementing the provisions in their localities.2. This circular takes effect from the academic year 1988–

1989. Any previous regulations that conflict with this circular are hereby abolished.Ly Tai Luan

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),Nguyen Chinh Chauorphansoc living in remoteareas, far-flungregions,mountainousareas, andislands.

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),Orphans whoseparentsare bothnot intheir place of origin

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),orchildren from familiesgoing tobuild neweconomic; Circular No. 303/2016/TT-BTCzones are currently being subsidized.

b. The subjects eligible for a 1/3 reduction include:Students who have

– Children of martyrs, children of severely disabled veterans (categories 1 and 2),both a father and amotherwhoare civil servants of the State (including those working inthe armed forces), and; Circular No. 303/2016/TT-BTChave two children attendinggeneral educationschools, with low income and trulyfacing difficulties (confirmed by the relevant authority, enterprise).3. The use and management of the student support fund:a. The revenues and expenditures of the student support fundmust be included in the budget plan for educational finance according to the financial regulations.b. The collection of the student support fundis carried out monthly (nine months in a school year). Depending on the specific conditions and circumstances of each school and locality, the collection of the student support fundmay be entrusted to the school or the parent-teacher association, but must use valid receipts according to the regulations of the financial authority.c. The fund can be used as follows:+ 50% of the collected amount is allocated to cover the expenses for repairing schools, classrooms, purchasing teaching materials, equipment... serving teaching and learning activities of the school. This part of the funds is deposited into the school's treasury (if the school is a single entity budget) or submitted to the District Education Department's treasury. The school or District Education Department prepares a quarterly and annual financial plan (income and expenditure) and submits it to the same-level financial authority for review and implementation, and reports according to the financial regulations.+ 45% of the collected amount is used to support the living expenses of teachers and staff at the school (considered as a special subsidy outside of salary, provided by the state for teachers and education staff).This amount is managed and implemented by the school. The principal formulates the expenditure plan and obtains approval from the school board, teachers, and staff through transparency, public announcement, and compliance with the purpose.+ 5% of the collected amount is allocated for regular work expenses such as forms, rewards for groups and individuals with outstanding achievements in collecting and managing the fund, as decided by the school and the same-level financial authority.III. Implementation:1. Based on this circular, the People's Committees of provinces and centrally-run cities shall issue specific guiding documents for organizing and implementing in their localities.

2. This circular takes effect from the 1988-1989 academic year. Any previous provisions contrary to this circular are hereby abolished.Lý Tài LậnNghiêm Châuuaný quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).Article 18, if deemed necessary, the two parties may agree on additional

a. Các khoản thu, chi quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng phải được lập dự toán và quySupervisory evaluation (periodic)án ngân sách giáo dục theo chế độ tài chính hi3. In addition to the expenses according to the standards mentioned above, localities need to allocate additional necessary expenses to implement the goal of universalizing primary education and eliminating illiteracy in the 1988-1990 plan.including the Plant Protection Department and the Crop Production Department.

b. Việc thu quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng thực hiện hàng tháng (thu 9 tháng trong một năm học). Tuỳ theo điều kiện và hoàn cảnh cụ thể của từng trường, từng địa phương, việc thu quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng sẽ giao cho cb. The collection of the support fund for schools should be carried out monthly (nine months in one academic year). Depending on the specific conditions and circumstances of each school and locality, the collection may be handled by the school or the parent-teacher association, but must use officially recognized receipts as prescribed by the financial authorities.ờng hoặc ban phụ huynh học sinh đảm nhiệm, nhưng phải sử dụng các biên lai sổ sách theo qui định của cơ quan tài chính.

c. Quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng được sử dụng theo qui định như sau:

+ 50% số tiền thu được dùng để chi cho sự nghiệp gib. Objects eligible for a 1/3 reduction include:ục cùng với kinh phí do ngân sách Nhà nước cấp để sửa chữa trường, lớp, mua sách báo, mua sắm tài sản… phục vụ giảng dạy học tập của nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng. Khoản này nhà trường nộp vào tài khoản của trường (nếu trường lải trả cho tổ chức thu phíị dự toán) hoặc nộp vào tài khoản của Phòng giáo dục quận (huyện). Nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng hoặc Phòng giáo dục quận (huyện) lập kế hoạch tài chính (thu, chi) hàng quý, năm gửi cơ quan tài chính cùng cấp để xét duyệt và thực hiện báo cáo quySupervisory evaluation (periodic)án theo đúng chế độ tài chính hi3. In addition to the expenses according to the standards mentioned above, localities need to allocate additional necessary expenses to implement the goal of universalizing primary education and eliminating illiteracy in the 1988-1990 plan.including the Plant Protection Department and the Crop Production Department.

+ 45% số thu được sử dụng để chi hỗ trợ đời sống giáo viên, cán bộ nhân viên trường (coi như một khoản trợ cấp đặc biệt ngoài tiền lương, của nhân dân cho giáo viên, cán bộ gib. Objects eligible for a 1/3 reduction include:ục).

Khoản tiền này do nhà trường quản lý và thực hiện chi. Hiệu trưởng lập phương án chi và thông qua tập thể cán bộ, giáo viên, nhân viên nhà trường theo nguyIII. IMPLEMENTATION:ắc công khai, công bằng, dân chủ và đúng mục đích.

+ 5% số thu được dùng để chi cho công tác quuaný quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng do nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).ờng và cơ quan tài chính cùng cấp bthen the excess amount must be paid to the Plant Protection Department for it to implement the adjustment for subordinate units to ensure the funding for operations.ạc quyết định c1. The level of support fund collection for schools:ản chi như làm sổ sách, biểu mẫu, khen thưởng cho tập thể, cá nhân có thành tích trong việc thu, chi quản lý quỹ bảo trợ nh+ 45% of the collected amount is used to support teachers' and staff members' living expenses (considered as a special allowance outside of salary provided by the people to teachers and staff).Article 18, if deemed necessary, the two parties may agree on additional

III. TIMPLEMENTATION

1. Căn cứ vào thông tư này, UThe subjects exempted from or entitled to reduced collection of the school support fund include:ân dân các tand the amount collected must be transferred to the state budgetaccording to the regulations set forth in Clause 3 Article 19ố v||| If the high income is due to improved management and technological advancement, it will be exempt from excess income tax (if confirmed by the People's Committee at the provincial or district level or higher).ặc khu trực thuộc Trung ương ra các văn bản hướng dẫn cụ thể việc tổ chức thực hiện ở địa phưourging, handling tasks according to the assignment- Ethnic minority students living in remote, mountainous, highland, and island areas.ề Li- Students from families building new economic zones currently receiving state assistance.2. The Culture and Information sector is responsible for managing, directing, and using investment funds for cultural and information activities efficiently, and reporting the use of these funds to the finance authorities at the same level for monitoring disbursement and inspection. All revenues and expenditures of cultural and information activities must be managed and recorded in the State budget system, including:

2. Thông tư này có hieffective fromành từ năm học 1988 – 1989. Những qui định trước đây trái với thông tư này đều bãi bỏ ./.