Circular No. 28-TC/KHKT guides the establishment and use of the centralized science and technology development fund at Ministries and General Departments. The document stipulates the purpose, content of fund usage, establishment and management of the fund, including financial sources, budget revenues and expenditures, allocation of funds, final accounts reporting, and recovery.
Đối tượng áp dụng
Ministries, General Departments, and State Councils have financial resources to establish the centralized science and technology development fund.
Các điểm cốt lõi
- Ministries are permitted to establish the centralized science and technology development fund from 10-25% of the production encouragement fund of subordinate units (Point A, Part III).
- This fund is used for tasks listed in the annual science and technology plan of the Ministry (Point b, Part IV).
- Funds from the fund are allocated according to current regulations and must be recorded separately (Point 2, Part III).
- Annually, subordinate units prepare final account reports to submit to the supervising Ministry for consolidation and reporting to the State Science and Technology Commission and the Ministry of Finance (Point 3, Part III).
- Revenue from selling research results, liquidation of equipment and scrap materials must be used for the designated purposes (Point 4, Part III).
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❓ Câu hỏi thường gặp
From which sources is the centralized science and technology development fund established?
This fund is established from sources such as the production fund of enterprises, energy savings and material supplies, revenue from selling trial products, profits from applying advanced technology.
What tasks can use funds from the centralized science and technology development fund?
Funds from the fund are used for tasks listed in the annual science and technology plan of the Ministry, including surveys and explorations, research and implementation, application of advanced technology, technical management, information and data, innovation and invention, and international cooperation.
What responsibilities do subordinate units have when receiving funds from the centralized science and technology development fund?
Subordinate units must maintain separate records, account for and settle accounts according to current regulations. For administrative and service units, funds are credited to the 'allocated funds' account (Account 24, sub-account 24.2).
Toàn văn
CIRCULAR
JOINT MINISTRY OF FINANCE - STATE SCIENCE AND TECHNOLOGY COUNCIL DECREE NO. 28-TC/KHKT ON SEPTEMBER 24, 1986 GUIDING THE ESTABLISHMENT AND USE OF THE CONCENTRATED SCIENCE AND TECHNOLOGY DEVELOPMENT FUND
REGARDING THE ESTABLISHMENT AND USE OF THE CONCENTRATED SCIENCE AND TECHNOLOGY DEVELOPMENT FUND
Implementing Resolution No. 51-HĐBT dated May 17, 1983 of the Council of Ministers on allowing Ministries and General Departments to establish concentrated science and technology development funds, after exchanging and reaching consensus with relevant Ministries, the Joint Ministry of Finance - State Science and Technology Council guides the establishment and use of concentrated science and technology development funds at Ministries and General Departments (hereinafter referred to as Ministries) as follows:
I. OBJECTIVES OF ESTABLISHING THE FUND
1. Ministries are permitted to establish concentrated science and technology development funds to implement scientific and technological tasks within their sectors aimed at developing and innovating products, seedlings, production methods, agricultural techniques, new machinery and equipment manufacturing, including certain research and survey issues necessary for national economic efficiency, increasing labor productivity, reducing costs, and improving product quality.
2. The establishment of concentrated science and technology development funds is intended to provide each Ministry with financial autonomy, responsibility for financing scientific and technological activities, enhancing the economic and technical level of production and products, and deepening sectoral production development.
II. CONTENTS OF FUND USE
The concentrated science and technology development fund is used to finance tasks under the sector's scientific and technological activity plan, including:
- Tasks related to natural resource surveys and environmental conditions.
- Scientific research topics and pilot production implementation projects.
- Support for applying advanced technologies.
- Technical management activities of the sector (to improve product quality, develop and review industry standards, produce and repair measuring instruments).
- Support for scientific and technological information activities, initiatives, inventions, and international cooperation in science and technology within the sector.
Specific expenditure items for each task, as well as expenditure regulations and standards, shall be applied according to current state documents as for state-planned scientific and technological tasks.
III. ESTABLISHMENT AND MANAGEMENT OF THE FUND
A. Establishment of the Fund
Financial sources for establishing the concentrated science and technology development fund of Ministries include:
1. Contributions from 10-25% of the production promotion fund of subordinate production and business units to the Ministry. The specific contribution level of each unit is determined by the Minister or General Department Director (within the aforementioned ratio) based on the amount of the production development fund available at the unit and the investment needs for the Ministry's and sector's scientific and technological development plan.
2. A 20% deduction from the amount deducted from subordinate enterprises under the savings system stipulated in Circular No. 05-TC/VP dated March 6, 1982 of the Ministry of Finance, which was previously allocated to the science and technology development fund and the application of advanced technology, now allocated to this concentrated science and technology development fund.
3. A 30% deduction from revenue from selling trial products, waste materials, and by-products from research and implementation.
This deduction is specified in Point 2, Section B, Part V of Joint Circular No. 03-TC/KHKT dated January 28, 1984 of the Ministry of Finance - State Science and Technology Council.
4. Deduction of 10-20% of profits generated from the application of advanced technology.
5. Ministries with industrial unions, companies, and General Corporations need to specify the deduction levels for the concentrated science and technology development fund of the Ministry and the amount retained for management by these unions, companies, etc., as stipulated in Point 2, Part II of Circular No. 02-TC/VP dated January 18, 1980 of the Ministry of Finance regarding the financial system of state-owned industrial unions.
In the future, through practical application, the Joint Ministry will review and adjust the proportion of sources of deductions to better meet the requirements set for the fund in terms of scale and management and use of the fund in relation to other enterprise funds.
B. Management of the Fund
1. Preparation of budget estimates for income and expenditure of the concentrated science and technology development fund:
a. Budget estimates for income:
The level of deduction for the establishment of the concentrated science and technology development fund from the sources mentioned in Section A, Part III depends on the implementation results of the state plan of enterprises and research and implementation agencies. When preparing annual budget estimates for the concentrated science and technology development fund, Ministries base on the final accounts report of the unit for nine months to estimate the implementation of production and business plans, energy and material savings plans of subordinate enterprises, and revenue from selling trial products, waste materials, and by-products from research and implementation agencies in the planned year to prepare the budget estimate for the concentrated science and technology development fund for the following year.
When approving the budget, the supervising Ministry approves and informs enterprises and research and implementation agencies about the amounts to be deducted into the concentrated science and technology development fund of the Ministry according to the ratios specified in Part III above.
b. Budget estimates for expenditure:
Expenditure budget from the concentrated science and technology development fund is part of the overall expenditure budget for scientific and technological activities of Ministries. This fund is only allocated to tasks recorded in the annual scientific and technological plan of the Ministry and approved by the supervising Ministry.
The time limit and form for preparing the expenditure budget using the concentrated science and technology development fund must comply with current regulations for preparing the expenditure budget for public service science and technology funds.
The form for calculating the annual income and expenditure plan of the concentrated science and technology development fund of Ministries is specified in the appendix to this Circular. Ministries are responsible for guiding detailed forms required by subordinate units.
The entire income and expenditure plan using the concentrated science and technology development fund is approved by the supervising Ministry but must be reported to the State Science and Technology Council and the Ministry of Finance for inspection, review, and assurance of proper use as prescribed.
- Other expenses serving the research and drafting of legislative projects.
The allocation of funds from the centralized science and technology development fund to production enterprises, trading businesses, and administrative service units shall continue to follow the current disbursement system (for administrative service units using budget distribution forms). In the budget distribution form, the Ministry in charge must clearly indicate the source of funding as "Centralized Science and Technology Development Fund" so that units can distinguish it from other sources of funding.
Units receiving these funds must maintain separate ledgers and account for them according to the current regulations. For administrative service units, accounts should be recorded under the "Allocated Budget Revenue" account (Account 24, Sub-account 24.2), with any remaining funds at year-end being carried over to the next year (through Account 26). For production and trading units, accounts should be recorded under the "Internal Industry Settlement Accounts for Recurring Transactions" account (Account 78, Sub-account 78.3).
The centralized science and technology development fund shall be deposited in a separate account at the Bank, referred to as the "Centralized Science and Technology Development Fund Deposit," managed by the Ministry. The balance at year-end will be carried forward for continued use and does not need to be remitted to the State budget.
3. Final settlement reports:
Annually, quarterly, along with the preparation of final settlement reports according to the current regulations, units receiving funds from the centralized science and technology development fund must prepare final settlement reports to submit to the Ministry in charge. The Ministry in charge is responsible for approving the final settlements of the units and consolidating the final settlement reports on the income and expenditure of the centralized science and technology development fund to send to the Ministry of Finance and the State Committee for Science and Technology.
In cases where research topics use both funding from the State budget and supplementary funding from the centralized science and technology development fund of the Ministry, when reviewing budgets as well as final settlements, they must be separated and clearly stated to avoid duplication.
4. Recovery:
During the implementation of research and deployment tasks, the following sources of revenue will arise:
- Revenue from selling research results and products from trial production.
- Revenue from liquidation or sale of equipment serving research and deployment projects funded by the centralized science and technology development fund of the Ministry and General Departments.
Units may only sell or liquidate assets when the project ends and the equipment is no longer needed. The procedures for selling or liquidating assets must comply with current regulations.
- Revenue from selling waste materials and by-products during research and deployment.
Ministries need to provide specific guidance to units to actively recover waste materials and by-products to save costs. A certain percentage of the revenue collected should be retained by the unit, while the remainder should be remitted to the centralized science and technology development fund of the Ministry.
IV. IMPLEMENTATION PROVISIONS
1. This Circular takes effect from the date of signature and applies to Ministries, General Departments, and State Committees with financial resources to establish the fund specified in Section A, Part III above.
2. The Heads of the Department of Science and Technology Management and the Department of Financial Accounting are responsible for assisting the Minister in establishing, managing, and utilizing the centralized science and technology development fund in accordance with the regulations stipulated in this Circular.
3. Any provisions contrary to this Circular regarding the establishment of the centralized science and technology development fund at Ministries and General Departments are hereby abolished.
Appendix to Circular No. 28-TC/KHKT
Form No. 1/TC-KHKT
COMPREHENSIVE BUDGET ESTIMATE OF INCOME FOR THE CENTRALIZED SCIENCE AND TECHNOLOGY DEVELOPMENT FUND IN YEAR...
(For the Principal Department)
|
Number |
Name of subordinate unit under the Ministry |
Carryover of income from previous year |
Plan for income this year |
Of which |
Total income this year |
||||
|
Contribution from enterprise production fund |
20% of savings amount |
30% of product trial sales proceeds |
10-20% profit from applying advanced technology |
Contribution from scientific research fund of Company, General Corporation, and Enterprise Association |
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Appendix to Circular No. 28-TC/KHKT
Form No. 2/TC-KHKT
COMPREHENSIVE BUDGET ESTIMATE OF EXPENSES FROM THE CENTRALIZED SCIENCE AND TECHNOLOGY DEVELOPMENT FUND
|
Serial Number |
Name of task |
Total number of projects |
Budget 1000VND |
Of which |
Remarks |
||
|
- Column (10): Remaining value recorded in accounting books or value according to the appraisal result at the time of handover (if applicable). |
Raw materials |
Other expenditures |
|||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
|
(thousand dong/year) Where: - Expenses for investigation and exploration - Expenses for research and deployment - Expenses for applying advanced technology - Expenses for technical management - Expenses for information and data - Expenses for inventions and patents - Expenses for international cooperation |
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