Circular No. 32/2010/TT-BTC guides the financial mechanism for implementing the Vietnam Textile Garment Human Resources Training Program, applicable to specialized schools in the Textile Garment industry and targets including management staff, technical personnel, and workers in this sector. The state budget supports part of the training costs, with a maximum of 250,000 VND per trainee per month for short-term courses and 2.8 million VND per trainee per year for long-term courses.
Đối tượng áp dụng
Specialized schools in the Vietnam Textile Garment industry; Management staff, technical personnel, and workers in Textile Garment enterprises; Graduates from universities, colleges, secondary vocational schools, high schools, and junior high schools.
Các điểm cốt lõi
- Specialized schools in the Vietnam Textile Garment industry are supported by the state budget for part of the training costs to implement the Vietnam Textile Garment Human Resources Training Program (250,000 VND per trainee per month for short-term courses, 2.8 million VND per trainee per year for long-term courses).
- The state budget supports no more than 50% of the investment cost items, the remainder being self-raised by the schools.
- Other sources of funding include: the State, the Vietnam Textile Garment Group, enterprises sending their staff to participate in training courses, and tuition fees.
- Participants in the Program must have a need and willingness to be trained and work in the textile garment industry.
- State budget support for training textile garment human resources is allocated in the annual central government budget estimate.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Strengthening the supply of high-quality human resources for the textile garment industry, improving productivity and production efficiency.
- Negative impact: Training costs from the state budget may impose financial pressure on local budgets.
❓ Câu hỏi thường gặp
Who is the Program aimed at?
The target includes management staff, technical personnel, and workers in Textile Garment enterprises; graduates from universities, colleges, secondary vocational schools, high schools, and junior high schools.
How much does the state budget support for short-term and long-term training classes?
For short-term training classes, the state budget supports up to 250,000 VND per trainee per month; for long-term classes (12 months or more), the support is up to 2.8 million VND per trainee per year.
How are specialized schools in the Vietnam Textile Garment industry supported?
Schools are supported by the state budget for part of the training costs, with support not exceeding 50% of the investment cost items.
From which source does the state budget provide support?
The State provides support from the central government budget through approved estimates by authorized authorities.
What must specialized schools in the Vietnam Textile Garment industry do to participate in the Program?
Schools must develop financial plans, prepare budgets, and submit consolidated reports to the Vietnam Textile Garment Group for submission to the Ministry of Finance and the Ministry of Planning and Investment.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 32/2010/TT-BTC |
Hanoi, March 9, 2010 |
CIRCULAR
Guidelines for the financial mechanism to implement the "Vietnam Textile and Garment Human Resources Training Program"
_________________________
Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. Decision 36/2008/QD-TTg dated March 14, 2008 of the Prime Minister approving the Strategy for the Development of Vietnam's Textile and Garment Industry until 2015 with a vision to 2020;
The Ministry of Finance provides guidelines for the financial mechanism to implement the "Vietnam Textile and Garment Human Resources Training Program" (hereinafter referred to as the Program) as follows:
Article 1. Scope of Application
1. The Vietnam Textile and Garment Human Resources Training Program shall be implemented by specialized training institutions of the Vietnam Textile and Garment Industry, including:
a) Classes on knowledge related to the Textile and Garment industry for economic and technical management staff, legal officers of enterprises under the Textile and Garment Industry.
b) Classes on fashion design, fabric analysis, production management skills, specialized textile and garment sales skills (including fashion design skills, sample making, sales skills, knowledge about raw material standards, product standards, environmental and labor standards).
c) Classes on training technical staff and skilled workers for key weaving and dyeing projects.
d) College, vocational school, and skilled worker classes specializing in the Textile and Garment industry.
2. Specialized training institutions of the Vietnam Textile and Garment Industry are those established in accordance with the law, having the capacity to implement the Textile and Garment human resources training program. The list of specialized training institutions of the Vietnam Textile and Garment Industry capable of implementing the Textile and Garment human resources training program shall be reviewed and announced by the Ministry of Industry and Trade.
Article 2. Applicability
1. Management staff, legal officers, sales staff, and specialized textile and garment technical staff working at Vietnam Textile and Garment Enterprises, the Vietnam Textile and Garment Association, and the Vietnam Textile and Garment Group;
2. Workers employed at Vietnam Textile and Garment Enterprises;
3. University, college, vocational school, high school, and junior high school graduates.
Article 3. Principles for Implementing the Program
1. Participants in the Program must have a desire and willingness to be trained and work in the textile and garment industry.
2. Training shall be conducted through short-term and long-term concentrated programs at specialized institutions of the Vietnam Textile and Garment Industry; combining long-term and short-term training; integrating regular training with on-the-job training (learning while working); and combining domestic training with sending cadres abroad for training.
3. Specialized institutions of the Vietnam Textile and Garment Industry that open classes under the Vietnam Textile and Garment Human Resources Training Program specified in Article 1 of this Circular shall receive partial funding from the state budget to implement the Program.
4. Specialized institutions of the Vietnam Textile and Garment Industry shall receive partial funding according to the principle of socialization to upgrade facilities in conjunction with their training mission. The state budget shall support no more than 50% of the cost for each investment item. The remainder shall be self-raised by the institutions.
Article 4. Sources of Funding for Implementing the Program
1. The State shall provide partial funding from the state budget to vocational schools under the Vietnam Textile and Garment Industry to enhance material infrastructure and organize the training of textile and garment human resources according to the principles set forth in Decision No. 36/2008/QĐ-TTg dated March 10, 2008 of the Prime Minister, international commitments that Vietnam has joined, and the state budget estimates approved by competent authorities.
2. Funding from the Vietnam Textile and Garment Group.
3. Contributions from enterprises sending cadres and workers to participate in training courses.
4. Tuition fees.
5. Other sources of funding (if any).
Article 5. Allocation of Funding for Implementing the Program
1. Domestic Training:
- For short-term training courses (training period less than 12 months): The state budget will support up to 250,000 VND per student per month.
- For long-term training courses (training period of 12 months or more): The state budget will support up to 2.8 million VND per student per year.
2. For overseas training and joint training programs with foreign countries: Enterprises with training needs and students must contribute to the training costs. The minimum contribution of students must be equal to 30% of the training costs.
3. Upgrading Material Infrastructure: In addition to the support based on the number of students, annually depending on the state budget balance, the State will provide partial funding to vocational schools under the Vietnam Textile and Garment Industry to upgrade material infrastructure such as lecture halls, laboratory rooms, practical workshops, purchasing equipment and materials to serve the training of economic and technical management cadres and specialized textile and garment workers.
4. The portion of enterprise and Vietnam Textile and Garment Group funding participating in implementing the Program shall be recorded as business operation expenses of the enterprise and considered as reasonable costs when calculating corporate income tax.
5. Individual contributions to domestic training programs shall be implemented in accordance with Decision No. 1310/QĐ-TTg dated August 21, 2009 of the Prime Minister regarding the adjustment of tuition fee frameworks for vocational education institutions and public higher education institutions within the national education system for the 2009-2010 academic year.
Article 6. Procedures for Building Plans, Budget Estimates, Allocating Budgets, and Finalizing Budgets for the Program
1. Building Plans and Budget Estimates
State funding for training textile and garment human resources is allocated in the annual central government budget estimate.
a) Based on the training plan for the number of students at each school, the annual training and capacity building plan for textile and garment human resources, and the plan to upgrade material infrastructure, vocational schools under the Vietnam Textile and Garment Industry shall build and prepare financial plans including state budget support funds, which they shall send to the Vietnam Textile and Garment Group for consolidation and reporting to the Ministry of Finance and the Ministry of Planning and Investment for inclusion in the overall central government budget plan.
b) The plan for the state budget support for training textile and garment human resources should be sent to the Ministry of Finance and the Ministry of Planning and Investment before July of the preceding year.
2. Allocation and transfer of the budget
Based on the state budget estimates assigned by authorized state agencies, the Vietnam Textile and Garment Group shall develop a distribution plan for the schools and submit it to the Ministry of Finance for review in accordance with current regulations.
After reaching a consensus with the Ministry of Finance, the Vietnam Textile and Garment Group shall allocate budgets to the schools, simultaneously sending them to the Ministry of Finance, the State Treasury at the same level, and the State Treasury where the unit's transaction account is opened for coordination in implementation. Based on the state budget expenditure estimates assigned by authorized state agencies, units shall withdraw their budgets from the State Treasury where transactions take place. The State Treasury where transactions take place shall control expenditures in accordance with current regulations.
3. Finalization Work:
a) Each year, schools participating in the training of textile and garment human resources shall be responsible for preparing the final report of the previous year, including separate final reports on the training costs of classes under the textile and garment human resource training program and the state budget support for upgrading school facilities, which they shall send to the Vietnam Textile and Garment Group. The Vietnam Textile and Garment Group shall consolidate these final reports and submit them to the Ministry of Finance no later than October 1 of the following year.
The actual number of students in training classes specified in Article 1 of this Circular of vocational schools under the Vietnam Textile and Garment Industry shall serve as the basis for finalizing the program budget.
State budget support for upgrading school facilities shall be finalized under the category of fixed asset procurement and upgrade costs.
b) Review and Approval of Final Reports:
The Vietnam Textile and Garment Group shall be responsible for consolidating the final reports of schools implementing the textile and garment human resource training program and submitting them to the Ministry of Finance, while coordinating with the Ministry of Finance to inspect the final reports of the textile and garment human resource training program of the schools.
By September 30 each year, the Ministry of Finance shall be responsible for reviewing and announcing the approval of the final reports on state budget support for training textile and garment human resources of the previous year in accordance with current regulations.
4. The state budget in 2009 supporting schools participating in training textile and garment human resources shall be implemented upon the effectiveness of this Circular.
Article 7. Inspection Work
The Vietnam Textile and Garment Group and vocational schools under the Vietnam Textile and Garment Industry implementing the training of textile and garment human resources shall be responsible for coordinating regularly and urgently with the financial authorities at the same level in inspecting the implementation of state budget support for training textile and garment human resources.
Article 8. This Circular shall take effect 45 days from the date of signature. During the implementation process, if there are difficulties or obstacles, units are requested to promptly reflect them to the Ministry of Finance for consideration and resolution./.
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Place of Receipt: |
DEPUTY MINISTER |
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