Joint Circular No. 46/2006/TTLT/BVHTT-BTC guiding the implementation of preferential policies for cultural enjoyment

JOINT CIRCULAR

Guidelines for Implementing Cultural Enjoyment Preferential Policies

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Pursuant to Decision No. 170/2003/QĐ-TTg dated August 14, 2003 of the Prime Minister on cultural enjoyment preferential policies;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

The Ministry of Culture and Information and the Ministry of Finance provide guidelines for implementing cultural enjoyment preferential policies as follows:

I. GENERAL PROVISIONS

1. Cultural enjoyment preferential policies shall be implemented for target groups, cultural activities, and at the levels of preference stipulated in Article 2, Article 3, and Article 4 of Decision No. 170/2003/QĐ-TTg dated August 14, 2003.

2. The State encourages creating all favorable conditions for domestic and foreign organizations and individuals to sponsor funds or materials and participate in organizing cultural activities that are appropriate with customs, age, physical and mental conditions of the target groups benefiting from cultural enjoyment preferential policies.

3. Cultural enjoyment preferential policies shall be implemented gradually in accordance with reality and the capacity of the state budget. Funds for implementing cultural enjoyment preferential policies shall be balanced from the annual cultural information public service budget and integrated from targeted programs on the local level according to current budget classification. Specifically, funds for implementing cultural enjoyment preferential policies for target groups cared for in nurturing, convalescent, war invalids, and people with merit facilities under the Ministry of Labor, Invalids and Social Affairs; ethnic minority boarding schools under the Ministry of Education and Training; and areas where military forces undertake the implementation of preferential policies (due to the lack of cultural forces to organize such activities) shall be balanced from the central public service budget and allocated in the annual budget of the Ministry of Labor, Invalids and Social Affairs, the Ministry of Education and Training, and the Ministry of National Defense.

4. The work of building and enforcing the budget for implementing cultural enjoyment preferential policies shall be carried out in accordance with the current provisions of the State Budget Law and guiding documents thereof. Ministries, sectors, and localities have the responsibility to coordinate with financial management agencies to strictly manage state budget funds provided, ensuring the effective implementation of cultural enjoyment preferential policies.

II. SPECIFIC PROVISIONS

1. Planning and preparing the budget for funding cultural enjoyment preferential policies

a. For activities funded from the local government budget: Each year, based on the number of target groups, cultural activities, preferential levels specified in Article 2, Article 3, and Article 4 of Decision No. 170/2003/QĐ-TTg, and the economic and social conditions of the locality, the managing entity of the preferential cultural enjoyment group or the agency, unit with the authority to prepare the budget, commissioned by the People's Committee of the province or centrally governed city (referred to collectively as the provincial-level People's Committee), shall be responsible for preparing the budget for funding preferential cultural enjoyment activities and submitting it to the cultural information management agency at the same level for consolidation and submission to the financial agency for reporting to the provincial-level People's Committee for consideration and decision-making according to the management hierarchy of the local cultural information public service budget. The budget preparation process shall follow the provisions of the State Budget Law and its guiding documents.

b. For activities funded from the central government budget: - Each year, along with preparing the state budget expenditure plan, the nurturing, convalescent, war invalids, and people with merit facilities under the Ministry of Labor, Invalids and Social Affairs; ethnic minority boarding schools under the Ministry of Education and Training; and units assigned by the Ministry of National Defense to implement preferential policies in certain areas (where cultural forces cannot organize such activities) shall be responsible for preparing the budget for funding preferential cultural enjoyment activities for the cared-for groups and submitting it to the superior management agency for consolidation and inclusion in the budget of the Ministry of Labor, Invalids and Social Affairs, the Ministry of Education and Training, and the Ministry of National Defense, which will then be submitted to the Ministry of Finance for consolidation and reporting to the Government for decision-making by the National Assembly. - For professional art units directly under the Ministry of Culture and Information: They shall prepare the budget for mobile performance activities to implement cultural enjoyment preferential policies as stipulated in Decision No. 170/2003/QĐ-TTg and include it in the budget of the Ministry of Culture and Information, which will then be submitted to the Ministry of Finance for consolidation and reporting to the Government for decision-making by the National Assembly.

2. Basis for constructing the budget for funding needs The budget shall be constructed based on the state budget's ability to meet requirements and the following bases:

a. Target groups entitled to cultural enjoyment preferential policies as stipulated in Article 2 of Decision No. 170/2003/QĐ-TTg.

b. Estimated number of artistic performances, film screenings, mobile information dissemination, and exhibitions.

c. Costs for renting films, audiovisual tapes, and labor days (for hired labor on a daily basis). Based on actual prices in the locality, the financial agency (the unit responsible for consolidating the budget for submission to the competent authority for decision-making) shall determine the rental costs for films, audiovisual tapes, and labor days.

d. Depreciation of equipment, travel expenses, and fieldwork allowances. The applicable rates shall be in accordance with current regulations.

đ. Mobile information dissemination activity costs shall be implemented in accordance with Circular Joint No. 98/2005/TTLT/BTC-BVHTT dated November 10, 2005, issued by the Ministry of Finance and the Ministry of Culture and Information, guiding financial management systems for Provincial, City, District, and Town Mobile Information Teams.

e. Cultural enjoyment preferential levels specified in Article 4 of Decision No. 170/2003/QĐ-TTg for certain cultural activities must ensure the following ratios:

- For film screening or video tape activities:

+ 70-80% of films screened for service purposes shall be produced in Vietnam, and 20-30% shall be produced abroad.

+ 50% of films screened for service purposes shall have entertainment content, and 50% shall have political-social content.

+ The Department of Culture and Information shall coordinate with local authorities to identify areas where ethnic minority groups still have limitations in understanding and hearing the common language (Vietnamese) to ensure that all films shown for beneficiaries of preferential policies are dubbed or subtitled in the ethnic language.

- For performing arts activities: The Department of Culture and Information, when developing plans for artistic performances, shall coordinate and integrate them with the annual performance targets and plans serving mountainous and remote areas by professional art units under the Ministry of Culture and Information to avoid overlap and gradually improve cultural consumption levels for beneficiaries of preferential policies; ensuring that beneficiaries of preferential policies can watch artistic performances at least once a year.

- Mobile information activities and exhibitions implementing preferential policies for cultural consumption shall be integrated into the regular activities of mobile information teams.

- For library activities in particularly difficult communes, the Department of Culture and Information shall organize the selection of book providers, regardless of whether they are public or private, to ensure the provision of books according to Clause b, Point 4, Article 4 of Decision No. 170/2003/QD-TTg, with each title provided with at least three copies. As for the provision of newspapers and magazines, it shall be integrated into the activity of providing free newspapers and magazines to ethnic minority and mountainous regions.

- For museum and relic activities: Provincial Museums shall proactively accept traveling exhibitions from central museums and other provincial museums, while also developing exhibition programs for particularly difficult communes, mountainous and remote areas.

- Departments of Culture and Information in provinces and cities with mountainous and remote communes shall implement Points a and b of Clause 4, Article 4 of Decision No. 170/2003/QD-TTg based on the Development Plan for Commune Libraries, Community Bookshelves, or Reading Points in mountainous and remote communes within their jurisdiction, which have been approved by the provincial People's Committee. The implementation budget for the plan shall be integrated into Program 135 of the Government based on the annual budget planning and settlement according to current regulations of the State Budget Law.

3. Implementation methods

a. The cultural consumption preferential policy funds for individuals residing in the assigned area shall be allocated to the entity managing the preferential cultural consumption beneficiaries or the agency/unit authorized by the provincial People's Committee to organize preferential cultural consumption activities. Based on the actual situation of the decentralization of cultural and information service budgets at the local level, the provincial People's Committee shall decide on the form and recipient of the allocation and use of preferential cultural consumption funds.

Cultural consumption preferential policy funds for individuals in care facilities for war veterans, social welfare institutions, boarding schools for ethnic minorities, and areas managed by military forces (where cultural organizations cannot implement the program) shall be allocated to the care facilities, social welfare institutions, boarding schools, and military units responsible for management, use, and settlement.

b. Along with the budget allocation by competent authorities, the Department of Culture and Information shall be responsible for organizing guidance and urging the units receiving the budget on the local level to effectively carry out their tasks.

c. Units receiving the budget for preferential cultural consumption funds shall implement as follows:

- For performance and film screening activities: Enter into contracts with service providers for performances and film screenings, or purchase tickets to invite beneficiaries to attend performances and film screenings. Ensure the implementation of the plan within the allocated budget.

- Organize mobile information and traveling exhibitions; or enter into contracts with units capable of implementing mobile information and traveling exhibitions according to the approved plan.

- Organize or enter into contracts with units capable of taking beneficiaries to visit museums, relics, and cultural works according to the preferential treatment regulations stipulated in Decision No. 170/2003/QD-TTg.

- Determine and provide books, newspapers, and magazines to particularly difficult communes as prescribed.

d. Based on the allocated budget and the preferential policy stipulated in Article 4 of Decision No. 170/2003/QD-TTg, care and rehabilitation centers for wounded soldiers and people with meritorious services under the Ministry of Labor, Invalids, and Social Affairs; boarding schools for ethnic minorities under the Ministry of Education and Training; and military units tasked with implementing preferential policies under the Ministry of Defense shall organize the implementation or enter into contracts with service providers to implement preferential policies for beneficiaries.

đ. The value of the contract shall be agreed upon depending on the content and nature of the work according to the principle of thrift and efficiency.

4. Settlement of funds

a. For activities directly organized by units allocated the budget, the settlement shall be carried out according to current regulations.

b. For activities implemented through contractual forms, units selected to sign contracts to implement preferential cultural consumption policies shall temporarily advance and settle the budget according to the contract after completing the task. Specifically, for contracts signed to implement preferential cultural consumption policies for individuals residing in the area, the settlement and finalization of the contract must be confirmed by the People's Committee of the commune, ward, or town regarding the implementation of the contract.

5. Reporting system

a. After the competent authority issues the decision allocating the state budget for the year, the Department of Culture and Information shall be responsible for compiling the local budget allocated to implement preferential cultural consumption policies in the area and sending it to the Ministry of Culture and Information for consolidation.

b. Annually, before December 10, units assigned to implement the cultural benefit enjoyment policy shall be responsible for reporting on the implementation situation during the year to the Department of Culture, Sports and Tourism (for tasks guaranteed by local budget funds) and the Ministry of Culture, Sports and Tourism (for tasks guaranteed by central budget funds). The Department of Culture, Sports and Tourism shall be responsible for compiling the implementation situation of the cultural benefit enjoyment policy within its jurisdiction and sending it to the Ministry of Culture, Sports and Tourism before December 30 each year.

6. Discount Policy

The subjects specified in points a, b, c, d, Clause 2, Article 2 and point a, Clause 3, Article 2 of Decision No. 170/2003/QĐ-TTg shall be entitled to a 50% discount on the current ticket price when participating in film screenings, artistic performances, museum visits, heritage sites, and cultural works organized by state agencies or social organizations within their jurisdiction as part of a group.

The representative of the group must obtain confirmation regarding the discount eligibility from the People's Committee of the commune, ward, or town where the subject resides, and present the confirmation to the ticket-selling unit to receive the ticket discount.

The ticket-selling unit shall be responsible for applying the discount according to regulations for eligible subjects upon request from the group representative and with confirmation from the People's Committee of the commune, ward, or town mentioned above.

III. IMPLEMENTATION

1. The Ministry of Culture, Sports and Tourism and the Ministry of Finance shall be responsible for coordinating to inspect the implementation of the cultural benefit enjoyment policy and the use of funds for this policy.

2. This Circular shall take effect 15 days from the date of publication in the Official Gazette. Any difficulties encountered during implementation should be promptly reported to the relevant ministries for coordinated resolution./.