Joint Circular No. 42/2003/TTLT-BGDĐT-BTC guides certain policies to implement Decision No. 494/QĐ-TTg dated June 24, 2002 of the Prime Minister approving the project "Some measures to improve the quality and effectiveness of teaching and learning courses on Marxist-Leninist Theory and Ho Chi Minh Thought in universities and colleges, and Political Education courses in vocational high schools and vocational training institutions."

 JOINT CIRCULAR

JOINT CIRCULAR NO. 42/2003/TTLT-BGDĐT-BTC OF THE MINISTRY OF EDUCATION AND TRAINING AND THE MINISTRY OF FINANCE ON AUGUST 29, 2003 GUIDING SOME POLICIES TO IMPLEMENT DECISION NO. 494/QĐ-TTG JUNE 24, 2002 OF THE PRIME MINISTER ON "SOME MEASURES TO IMPROVE THE QUALITY AND EFFECTIVENESS OF TEACHING AND LEARNING MARXIST-LENINIST SCIENCES AND HO CHI MINH'S IDEOLOGY IN UNIVERSITIES AND COLLEGES, POLITICAL SUBJECTS IN VOCATIONAL HIGH SCHOOLS AND VOCATIONAL SCHOOLS""

BASED ON Article 30, 31, 36, 37 of the Education Law;

Pursuant to Decision No. 494/QĐ-TTg June 24, 2002, of the Prime Minister approving the project "Some measures to improve the quality and effectiveness of teaching and learning Marxist-Leninist sciences and Ho Chi Minh's ideology in universities and colleges, political subjects in vocational high schools and vocational schools".

The Ministry of Education and Training and the Ministry of Finance guide some policies to implement Decision No. 494/QĐ-TTg June 24, 2002, of the Prime Minister as follows:

1. Regarding the curriculum and textbooks for Marxist-Leninist sciences and Ho Chi Minh's ideology, Political subject:

1.1. The national textbook set for Marxist-Leninist sciences and Ho Chi Minh's ideology shall be used as textbooks for teaching and learning in training programs for bachelor's degrees in Marxist-Leninist sciences and Ho Chi Minh's ideology.

1.2. Based on the national textbook set for Marxist-Leninist sciences and Ho Chi Minh's ideology, the Ministry of Education and Training shall take the lead and coordinate with relevant agencies to compile curricula and textbooks suitable for the objectives, requirements, content of the curricula, teaching methods, and organizational training at universities, colleges, vocational high schools, and vocational schools:

a. Develop and promulgate a unified training program (duration, professional requirements, criteria for evaluating teaching and learning quality, examination regulations...); lecture hours; textbooks for Marxist-Leninist sciences and Ho Chi Minh's ideology for universities and colleges; curricula and textbooks for the Political subject for vocational high schools and vocational schools.

b. Compile curricula and textbooks for postgraduate training (master's degree and doctoral studies) not belonging to the fields of Marxist-Leninist sciences and Ho Chi Minh's ideology.

c. Compile teaching and learning guidance materials.

d. Compile reference materials to supplement and promote the Party and State's policies in line with the practical development and construction of the country during each period based on the Party's National Congress documents, Central Committee plenary session resolutions, Party and State policy documents, classic works on Marxist-Leninist theory and Ho Chi Minh's thought both domestically and internationally...

1.3. Based on the national textbook set for Marxist-Leninist sciences and Ho Chi Minh's ideology, the Ministry of Education and Training shall take the lead and coordinate with relevant agencies to compile or guide schools to compile:

a. Curricula and textbooks for standardizing and perfecting the qualifications of those who have graduated from advanced and intermediate theoretical political education; supplementary and enhancement of knowledge for teachers currently teaching a Marxist-Leninist science or Ho Chi Minh's ideology subject to teach a second subject; second bachelor's degree training; postgraduate training.

b. A system of question banks and answer keys for partial exams, student excellence exams, graduation exams for Marxist-Leninist sciences and Ho Chi Minh's ideology subjects for training programs at universities and colleges, Political subjects at vocational high schools and vocational schools.

2. The Ministry of Education and Training shall develop and promulgate a list and equip materials, textbooks, classic reference materials, shared bookshelves, books, magazines... for teachers, lecturers; students; departments, specialized subjects in Marxist-Leninist sciences and Ho Chi Minh's ideology and departments, Marxist-Leninist and Ho Chi Minh's ideology subjects in universities and colleges without these specialized subjects, Political subjects in vocational high schools and vocational schools.

Universities, colleges, vocational high schools, and vocational schools shall implement plans to strengthen material infrastructure, equipment, and teaching aids for departments, subject groups in Marxist-Leninist sciences and Ho Chi Minh's ideology, Political subjects according to the unit's planning and guidelines of the Ministry of Education and Training.

Teaching management; Training and enhancing teachers and lecturers in Marxist-Leninist sciences and Ho Chi Minh's ideology and Political subjects:

The Ministry of Education and Training shall take the lead and coordinate with relevant agencies:

3.1. Reform teaching methods, improve the quality and effectiveness of teaching and learning Marxist-Leninist sciences and Ho Chi Minh's ideology for training programs at universities and colleges, Political subjects at vocational high schools and vocational schools.

3.2. Develop and implement plans for enhancing, standardizing, and training a team of teachers and lecturers in Marxist-Leninist sciences and Ho Chi Minh's ideology for training programs at universities and colleges, Political subjects at vocational high schools and vocational schools to meet quality and quantity requirements.

3.3. On the basis of the network planning of universities and colleges approved by the Prime Minister and the system of vocational high schools and vocational schools nationwide, the Ministry of Education and Training shall coordinate with relevant ministries, sectors with schools, and localities to guide universities and colleges to consolidate and complete, establish new departments or subject groups in Marxist-Leninist sciences and Ho Chi Minh's ideology; vocational high schools and vocational schools to establish Political subject groups according to Decision No. 494/QĐ-TTg dated June 24, 2002 of the Prime Minister.

3.4. Guide the student-to-class ratio in theoretical lectures, cinema sessions, and other extracurricular activities directly serving teaching and learning tasks; stipulate staffing and student-to-staff ratios.

4. Financial regime:

4.1. Expenditure on compiling curricula, textbooks, and reference materials:

a. The level of expenditure for compiling programs and textbooks for courses on Marxist-Leninist theory and Ho Chi Minh thought for various training fields at universities and colleges (the types of textbooks mentioned in Points 1.2.a, 1.2.b, 1.3.a), and Political Education courses at vocational high schools and vocational training institutions shall be applied according to the provisions of Circular No. 87/2001/TT-BTC dated October 30, 2001 of the Ministry of Finance "Guidelines on the Content and Level of Expenditure for Building Framework Programs for University and College Training Fields and Compiling Course Programs and Textbooks."

Drafting guiding materials, draft discussion documents, and conclusions of councils building framework programs for university and college training fields: VND 50,000 per page.

- Translating and proofreading materials from foreign languages into Vietnamese not exceeding VND 35,000 per page of 300 words.

- For courses on Marxist-Leninist theory and Ho Chi Minh thought for various training fields at universities and colleges:

* Building framework programs and course programs:

+ Compiling programs: VND 55,000 per unit.

+ Revising and overall editing: VND 30,000 per unit.

+ Reviewing and commenting: VND 25,000 per unit.

* Compiling textbooks:

+ Writing textbooks: VND 50,000 per page.

+ Revising and overall editing: VND 25,000 per page.

+ Reviewing and commenting: VND 20,000 per page.

- For Political Education courses in vocational high schools and vocational training institutions:

* Building framework programs and course programs:

+ Compiling programs: VND 50,000 per unit.

+ Revising and overall editing: VND 25,000 per unit.

+ Reviewing and commenting: VND 20,000 per unit.

* Compiling textbooks:

+ Writing textbooks: VND 35,000 per page.

+ Revising and overall editing: VND 20,000 per page.

+ Reviewing and commenting: VND 10,000 per page.

b. The level of expenditure for compiling question banks and answer keys for subject exams, student excellence exams, and graduation exams (mentioned in Point 1.3.b) shall be converted and applied according to the expenditure level for writing textbooks for courses on Marxist-Leninist theory and Ho Chi Minh thought for various training fields at universities and colleges. The Ministry of Education and Training will provide detailed regulations on this conversion.

c. The level of expenditure for compiling teaching and learning guidance materials (mentioned in Point 1.2.c); reference materials to supplement and implement Party and State policies (mentioned in Point 1.2.d) shall be applied at 50% of the expenditure level for compiling textbooks for courses on Marxist-Leninist theory and Ho Chi Minh thought for various training fields at universities and colleges:

+ Writing materials: VND 25,000 per page.

+ Revising and overall editing: VND 15,000 per page.

+ Reviewing and commenting: VND 10,000 per page.

The above levels of expenditure apply to final products that have been accepted for use.

4.2. The level of expenditure for conducting surveys and investigations of teaching and learning subjects in different regions across the country to serve as a basis for developing new teaching and learning methods, implemented according to Circular No. 114/2000/TT-BTC dated November 27, 2000 of the Ministry of Finance "Guidelines for Managing Funds for Surveys from State Budget Sources."

4.3. Directors and principals of universities, colleges, vocational high schools, and vocational training institutions shall determine the level of expenditure based on the nature of the work, training plans, financial capacity of their units, and current financial expenditure regulations:

- Creating and building teaching and learning equipment such as design drawings, models, charts, video tapes, audio tapes, CDs... which have been approved by the Ministry of Education and Training and widely promoted for use.

- Researching topics on reforming teaching and learning methods for courses on Marxist-Leninist theory and Ho Chi Minh thought and Political Education.

- Supporting accommodation and travel expenses for students during practical training and field research as required by each course.

4.4. The state budget will provide funding support to universities and colleges to implement free tuition fees for students in majors of Marxist-Leninist theory and Ho Chi Minh thought who commit to fulfilling training contracts. The reimbursement of tuition fees for these students will be carried out according to the provisions of Joint Circular No. 66/1998/TT-LT/BGD&ĐT-BTC dated December 16, 1998 of the Ministry of Education and Training and the Ministry of Finance on implementing free tuition fees for education majors and supporting budgets for teacher training institutions.

4.5. Training standards for undergraduate students majoring in courses on Marxist-Leninist theory and Ho Chi Minh thought at universities and colleges; second bachelor's degree training according to employment needs; postgraduate and doctoral training in these specialized fields shall be calculated according to the corresponding standards of teacher training universities. Those who do not fulfill commitments or training contracts must reimburse the training costs.

4.6. Applying the expenditure levels stipulated in Circular No. 105/2001/TT-BTC dated December 27, 2001 of the Ministry of Finance "Guidelines for Managing and Using Training and Capacity Building Funds for State Civil Servants" for:

- Supplementary and knowledge enhancement classes for teachers currently teaching courses on Marxist-Leninist theory and Ho Chi Minh thought and Political Education to teach a second course in this specialty.

- Short-term training and standardization classes for teachers in courses on Marxist-Leninist theory and Ho Chi Minh thought for various training fields at universities and colleges, and Political Education courses at vocational high schools.

4.7. The state budget expenditure level for overseas training tasks at the undergraduate, postgraduate, and doctoral levels for specialized courses on Marxist-Leninist theory and Ho Chi Minh thought (implemented according to Joint Circular No. 88/2001/TTLT-BTC-BGD&ĐT-BNG of the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs on managing and allocating state budget funds for the Project "Training Scientific and Technical Personnel Abroad by State Budget").

4.8. The level of expenditure for managers and instructors of courses on Marxist-Leninist theory and Ho Chi Minh thought, and political educators going on practical research trips:

- Within the country: implement according to the provisions of Circular No. 94/1998/TT-BTC dated June 30, 1998 of the Ministry of Finance "Regulations on Work Expenses for State Cadres and Civil Servants on Domestic Business Trips."

- Outside the country: implement according to the provisions of Circular No. 45/1999/TT-BTC dated May 4, 1999 of the Ministry of Finance "Regulations on Work Expenses for State Cadres and Civil Servants on Short-term Overseas Business Trips" and Circular No. 108/1999/TT-BTC dated September 4, 1999 of the Ministry of Finance guiding and supplementing certain points of Circular No. 45/1999/TT-BTC.

4.9. In addition to other benefits and rights like those enjoyed by university and college lecturers, vocational high school teachers, and vocational teachers, lecturers of Marxist-Leninist science, Ho Chi Minh Thought subjects, and political teachers shall also enjoy additional hourly teaching allowances calculated based on their salary grade plus position allowance (if applicable) and paid according to actual teaching hours (maximum not exceeding the standard number of hours prescribed for the position). The rate and method of calculation are as follows:

a. A rate of 25% applies to the teaching hours of lecturers teaching classes at the college, university, and postgraduate levels.

b. A rate of 15% applies to the teaching hours of political teachers teaching classes at the vocational high school and vocational training levels.

c. The allowance is calculated using the following formula:

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…):…_L cv_L + P_C) x 10 (months)

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_G = x P_% x G_{d.1. Amount of taxable income in Vietnam:}

G_C

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_G: Annual hourly teaching allowance amount for lecturers

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…):…_L: Minimum wage level

H_L: Salary coefficient according to the lecturer's grade

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_C: Position allowance coefficient (if applicable)

G_C: Standard number of hours prescribed for the position (according to current regulations).

"5. The pre-tax weighted average cost of capital i (%) is determined according to the formula below:_%: Hourly teaching allowance rate (25% for university and college lecturers, 15% for political teachers at vocational high schools and vocational training).

G_{d.1. Amount of taxable income in Vietnam:} (Ê G_C): Actual teaching hours in the academic year.

For management staff who teach concurrently, this allowance shall only be counted for the assigned teaching hours and those completed as stipulated.

Lecturers of Marxist-Leninist science, Ho Chi Minh Thought, and political teachers belonging to the permanent staff of non-state-owned schools shall also receive the above allowance funded by the school's budget.

4.10. Source of funding:

a. The state budget under the current budget management hierarchy ensures funding for the implementation of teaching and learning tasks in Marxist-Leninist science, Ho Chi Minh Thought, and Political courses for the Ministry of Education and Training; universities, colleges, vocational high schools, and vocational training institutions under public ownership.

Funding for the training of lecturers and teachers of these subjects abroad is allocated within the total funding for the Project "Training Scientific and Technical Personnel at Foreign Institutions Using State Budgets," approved by the Prime Minister through Decision No. 322/QĐ-TTg dated April 19, 2000.

Management, budget preparation, compliance, and settlement of accounts for the implementation of this task shall be carried out in accordance with the State Budget Law and its guiding documents.

In 2003, the state budget will provide supplementary funding for the Ministry of Education and Training, universities, colleges, vocational high schools, and vocational training institutions to implement the task.

b. Non-formal education programs in public schools; non-public schools shall use their own funds to implement teaching and learning tasks in Marxist-Leninist science, Ho Chi Minh Thought, and Political courses.

- Directing the Department of Information and Communications to advise on management, plan formulation, and implementation after approval by the Provincial People's Committee;

5.1. The subject regulated by this Circular is all universities, university-level institutions, academies, colleges, vocational high schools, and vocational training institutions within the national education system.

5.2. This Circular takes effect fifteen days from the date of publication in the Official Gazette.

Benefits and policies for the objects specified in Decision No. 494/QĐ-TTg dated June 24, 2002 of the Prime Minister shall be calculated from the effective date of the Decision.

During the implementation process, if there are any difficulties, please report them to the Joint Ministries for consideration and resolution.