Decree 04/2016/nd-Cp: Modifying, Supplementing A Number Of Articles Of Decree No. 52/2009/nd-Cp Dated 3 June 2009 From The Government Detailing And Guiding The Implementation Of Some Articles Of The Law On The Qu

Original Language Title: Nghị định 04/2016/NĐ-CP: Sửa đổi, bổ sung một số điều của Nghị định số 52/2009/NĐ-CP ngày 03 tháng 6 năm 2009 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật Qu

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DECREE amending and supplementing a number of articles of Decree No. 52/2009/ND-CP dated 3 June 2009 from the Government detailing and guiding the implementation of some articles of the law on management and use of State property _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based on Government Organization Law June 19, 2015;
Pursuant to the law of management, use of State assets on June 3, 2008;
Pursuant to the law of the land on November 29, 2013;
Pursuant to the law on State budget of 16 December 2002;
According to the recommendation of the Minister of finance, the Government issued decree amending and supplementing a number of articles of Decree No. 52/2009/ND-CP dated 3 June 2009 from the Government detailing and guiding the implementation of some articles of the law on management and use of State property.
Article 1. Modifying, supplementing a number of articles of Decree No. 52/2009/ND-CP dated 9 June 2009, the Government's 1. Additional amendments to article 37 as follows: "article 37. Management, use of State assets in public career unit 1. Based on the conditions specified in article 37a of this Decree, the Ministry, the central agencies, the provincial people's Committee to scrutinize the entire public career units in the management scope to determine: a) The business units qualified public State property to determine the value assigned to the management unit under the provisions of the law on management of , used state assets (unit self public finance);
b) public career units not yet eligible for State property to determine the value assigned to the management unit under the provisions of the law on management, use of State assets (unit self yet public finance).
2. With respect to the units specified in point a of Paragraph 1 of this article, the Ministry, the central agencies, the provincial people's Committee have written confirmation of eligibility are the State property to determine the value assigned to the unit under the management of capital allocation mechanism for the enterprise and direct the implementation of the follow-up work to determine the value assigned to the property menu Manager capital allocation mechanism for enterprises under the provisions of article 38, article 39 of the Decree.
The content of the text confirm business units qualified public State property to determine the value assigned to the unit under the management of capital allocation mechanism for the business include: a) the name of the establishment was confirmed as business units qualified public State property to determine the value assigned to the management unit According to capital allocation mechanism for the business;
b) accountability of public business units in inventory, classification, valuation of assets, the Authority decided to entrusted assets;
c) the time limit for performing the tasks specified in article 38, article 39 of the Decree.
3. for the public, financial autonomy, yet the construction, purchase, lease, use, repair, maintenance, transfer, withdrawal, liquidation, sale, destruction, inventory, accounting, reporting, public, inspection, test, audit State assets made under regulations applicable to State agencies in chapter III Management Law the use of State property, and chapter II of this Decree. Private proceeds from liquidation of assets, the unit's public career yet financial autonomy is used to supplement active career development fund.
4. for the public, financial autonomy, the management and use of State property made in accordance with articles 30, 31, 32 and 33 managerial Law, use of State assets and from 38 to 51 of this Decree. The use of State assets into productive purpose, business services, leasing, venture, linking should be declared the report to sign on to the national database of State assets. The Ministry of finance guide to Declaration and reports can log information about State assets used in production purposes, business services, leasing, venture, linking into the national database of State assets ".
2. Supplement Article 37a as follows: "article 37a. Conditions of business units state-accredited property to determine the value assigned to the unit under the management of capital allocation mechanism for business 1. Business units qualified public State property to determine the value assigned to the unit under the management of capital allocation mechanism for business is a public business units in one of the following types: a) the unit itself ensuring regular and investment expenditure;
b) business units the self-assurance often genera;
c) business units the self-assured part often genera.
2. Identifying the type of the rule in paragraph 1 of this article pursuant to the provisions of the current law on the mechanism of autonomous business units and public self-reliance projects be approved by the authorized to apply at the time of writing to confirm the eligible public State property to determine the value delivered to the management unit under the enterprise capital allocation mechanisms ".
3. additional amendments to article 38 as follows: "article 38. Determine the value of the property to the State for delivery to business units autonomy public financing 1. The entire State assets by business units-public financial management autonomy, are used to determine the value assigned to the management unit, except for the property specified in clause 2 of this Thing.
2. non-performing assets valuation for delivery to the public, the financial autonomy of management include: a) rental unit property, borrow, get venture capital, contribution links of organizations, individuals and other properties not of the unit;
b) without using the property, stagnant, waiting to liquidate, the unit is responsible for processing according to the current mode. The case to determine the value that the unit not the processing unit is responsible for continued maintenance and reporting authority under the provisions of the law on management, use of State assets decided to handle the responsibility of processing organizations;
c) section area, land of the unit has deployed to do housing for public servants eligible to transfer to the provincial people's Committee, where the House or land to manage, process, in accordance with the current legislation.
The case of the House, the land is not eligible to transfer to the provincial people's Committee, the unit is responsible for implementing the arrangements under current rules. If after performing reorganization, the Unit continued to use then performed to determine the value assigned to the unit;
d) portion of the land to the State for public rental units paying annual land rental;
DD) property of the project by the public, master project but have yet to be dealt with by the decision authority.
3. The determination of the value of State assets to assigned business units-public financial autonomy must ensure the following principles: a) for State assets is land use, land-use rights value is determined by the price of land in land prices by the provincial people's Committee issued multiplied by the adjustment factor (x) by land price population of province level rules applicable at the time of determining the value of land use on the asset value of the unit;
b) for the other State assets, the value of the property is determined by the value of the remaining assets are tracked on the accounting books at the time of the valuation of assets;
c) for State assets, the accounting unit has not yet calculated the wear and tear for the time of use, the property was eventually enough but still usable, unit heads formed the Council to determine the remaining value of the property at the time of determining the value of your property. The composition of the Council determined the value of the property left by the heads of units public career as President. Other members include; Represents the superior authority; representative finance and Accounting Department of the unit; the representative professional body or expert on the property; representatives of other relevant agencies.
4. Within a period of 6 months from the date of written confirmation of the qualified public State property to determine the value assigned to the unit under the management of capital allocation mechanism for the business of the authority prescribed in clause 2 of this Decree 37 Articles the unit's public career financial autonomy to complete the inventory, classification, valuation of assets.
5. within 15 days from the date of completion of the valuation of assets, business units have financial autonomy public accountability the authority specified in clause 6 of this decision on the allocation of State assets to the public, financial autonomy.
Records suggest that State asset allocation decisions for the public, financial autonomy, including: a) the text of the proposed public affairs which (original) which defines in particular: category properties (type, quantity, value) is determined to deliver capital value; asset does not determine the value to capital allocation asset catalogue, suggest handling;
b) minutes of inventory, classification of assets (a copy);
c) record the value of assets to the capital (copies).
6. the competent State asset allocation decisions for the business units-public financial management autonomy: a) Ministers, heads of central bodies decide or decentralized authority decisions state assets for business units with financial autonomy in the public range management;
b) provincial people's Committee decided to communicate State assets to the public, financial autonomy in managing scope;
c) committees at district level decision handed State assets to the public, financial autonomy in the scope of management.
7. within 15 days from the date of receiving the full profiles of business units with financial autonomy, public authority prescribed in clause 6 of this State asset allocation decisions for the public, financial autonomy.
8. The Ministry of finance to specific instructions defining State property value to assigned business units-public financial autonomy, the content of the decisions of State property for the public, financial autonomy ".
4. additional amendments to article 39 as follows: "article 39. Organization of delivery of State assets to the public, financial autonomy

1. within 15 days from the date the competent State Agency specified in Clause 6 of this Decree 38 of decision delivered the property to the public, according to capital allocation mechanism for enterprises, ministries, central agencies organized the delivery of State assets for business units in the central public administration and the Ministry of finance submitted a copy desk delivery of State assets to track; The provincial people's Committee, organized the delivery of State assets to the public, in the scope of management; District-level people's committees organized delivery of State assets to the public, in the scope of management at district level.
2. The head of unit is the recipient of the property and is responsible to the State in the conservation, development capital, State assets and other obligations prescribed by law.
3. The delivery, get state assets to the public, must be established thereon. The content of the report include: a) on the delivery of the property;
b) party property;
c) asset allocation, received (type, quantity, value);
d) the responsibility of the party, the receiving party property;
DD) directory of relevant document profile.
4. for public business units had written confirmation is a public business units eligible for State property to determine the value assigned to the unit under the management of capital allocation mechanism for the business of the authority prescribed in clause 2 of this Decree 37 Thing but not yet competent decisions property the Unit continued to implement management, use of State assets under the provisions of the law apply to the entire secured order public or part of the cost of regular activities prior to the time management Law, the use of State assets have enforceable ".
5. additional amendments to article 45 as follows: "article 45. Depreciation of fixed assets in business units autonomy public financing 1. Business units-public financial autonomy has the Authority's decision to allow the use of financial mechanisms such as business or subject to enough computers depreciation of fixed assets into the career services according to schedules specified in article 10, Decree No. 16/2015/ND-CP dated 14 February 2015 of government regulation mechanism of single self the implementation management, public use, the depreciation of fixed assets according to the regulations.
2. for public business units remaining financial autonomy to depreciation for fixed assets used in production operations, business services, business ventures, links without forming new entity or lease under the provisions of the law.
3. The scope of fixed assets depreciation made include: a) the fixed assets to be used full time on production operations, business services, business ventures, link;
b) fixed assets the medium used in manufacturing operations, business services, business ventures, link; the medium used to operate according to the functions of the unit.
4. Ministry of finance specifies this ".
Article 2. Effect 1. The Decree has effect from the date of 20 February 2016.
2. Handle the transition: a) the time limit for reviewing, confirming business units qualified public State property to determine the value assigned to the unit under the management of capital allocation mechanism for the business unit for a public career there is 3 months from the date of the Decree has effect.
Every year, the Ministry, the central agencies, the provincial people's Committee reviewing for additional business units yet public financial autonomy and the unit's public career was established in the year; the case of the unit that qualify are the State property to determine the value assigned to the unit under the management of capital allocation mechanism for the business documents eligible for State property to determine the value assigned to the unit under the management of capital allocation mechanism for the enterprise and direct the implementation of the next work to be determined the value assigned to the property management unit of capital allocation mechanism for the business; at the same time, general situation determines property values for delivery to the unit under the management of capital allocation mechanism for enterprises on management situation report, using state assets to finance annual General, Government reports;
b) the unit's public career was competent decisions for assets management unit according to capital allocation mechanism for the business day before the Decree has effect shall continue to implement the management, using state assets are allocated according to the rules applicable to business units-public financial autonomy;
c) for the public, but no financial autonomy of decision of competent delivery of property for management units according to capital allocation mechanism for the business but had the text recognized as a qualifying unit is the State property to determine the value assigned to the unit under the management of capital allocation mechanism for business or have done inventory, determine the value of the property as stipulated in Decree No. 52/2009/ND-CP dated 9 June 2009, the Government then made the next step stipulated in article 1 of this Decree; not have to redo the steps completed.
3. where the assets of the business units secured by the State public spending often capable of use for rental purposes, joint venture, Association, business units have public use assets effectively and ensuring the requirements according to the provisions of the law on the management of , use of State assets, the Ministers, heads of central bodies decide after due diligence opinions of the Ministry of Finance (for public business units under central management); The provincial people's Committee decision after the opinion of the people's Council the same level (for business units in local public managing) the determination of the value of State assets management unit for delivery according to the delivery mechanism of capital for the business. The management and use of the property after it was determined the value of the property to the State for delivery to the unit under the management of capital allocation mechanism for the business to be conducted according to the rules of management, use of State assets in the public, financial autonomy.
The Finance Ministry plans to use the property for rental purposes, joint ventures, associated, procedure for determining the value of assets for delivery to the Unit Manager and management, using the proceeds from the use of property for rental purposes, venture, links; responsible for test execution.
4. Ministers, heads of ministerial agencies, heads of government agencies, heads of other central bodies, the Chairman of people's Committee of the province, central cities, and relevant institutions responsible for the implementation of this Decree.