Circular 16/2015/ttlt-Btc-Bkhcn: Guidelines For The Management And Disposal Of Assets Are Formed Through The Implementation Of The Science And Technology Task Using The State Budget

Original Language Title: Thông tư liên tịch 16/2015/TTLT-BKHCN-BTC: Hướng dẫn việc quản lý, xử lý tài sản được hình thành thông qua việc triển khai thực hiện nhiệm vụ khoa học và công nghệ sử dụng ngân sách nhà nước

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CIRCULAR guide the management, disposal of assets are formed through the implementation of the science and technology task using the State budget _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to 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 management of , used state assets;
Pursuant to Decree No. 08/2014/ND-CP dated 27 January 2014 the Government detailing and guiding the implementation of some articles of the law on Science and technology;
Pursuant to Decree No. 95/2014/ND-CP on October 17, 2014 of government regulations on investment and financing mechanism for scientific and technological activities;
Pursuant to Decree No. 29/2014/ND-CP on April 10, 2014 by government regulation on the jurisdiction, procedure, defines the State's ownership of property and management, handling of assets established ownership of the State;
Pursuant to Decree No. 20/2013/NĐ-CP on April 2 in 2013 of the Government functions, tasks, powers and organizational structure of the Ministry of science and technology;
Pursuant to Decree No. 215/2013/ND-CP on December 23, 2013 of government functions, tasks, powers and organizational structure of the Ministry of finance;
The Minister of science and technology and the Minister of Finance issued a circular guiding the management and disposal of assets are formed through the implementation of the science and technology task using the State budget.
Chapter I GENERAL PROVISIONS article 1. Scope 1. This circular guides the management, disposal of assets are formed through the implementation of the science and technology task using the State budget according to the provisions of the law on Science and technology, including: a) the assets are equipped to implement the tasks of science and technology;
b) property is a result of the implementation of the science and technology task embodied in the form of tangible assets and intangible assets;
c) is property of materials obtained in the course of implementing the science and technology mission.
2. The management, use, handle for the property is fitted to the Steering Committee, the Chairman of the Board, the program office and the scientific and technological organizations to serve the management; the foreign assets transferred to the Government of Vietnam is not in the scope of this circular and made in accordance with circular No. 198/2013/TT-BTC dated 20/12/2013 financial Ministry's regulations on the management, use, disposal of assets of the projects using the State capital.
Article 2. Application object 1. Organizations performing tasks of science and technology.
2. The institutions, individual beneficiaries is the result of the implementation of the science and technology mission.
3. State bodies have the authority to implement state management for properties that are formed through the implementation of the science and technology mission.
4. The organizations and individuals related to the management and disposal of assets are formed through the implementation of the science and technology mission.
Article 3. Management principles, processes the property is formed through the implementation of the science and technology task using the State budget 1. Only perform the equip necessary assets serve directly for the scientific and technological tasks according to the provisions of the law.
2. The installation must conform to the properties of tasks assigned, the approved estimates, practice thrift and fight waste.
3. The property must be used for your purposes, be accounting, reporting, maintenance, repair in accordance with the law.
4. The property is a result of the implementation of the science and technology mission, form processing and beneficiaries that results must be defined in the specific presentation of the science and technology mission.
5. The property is formed through the implementation of the science and technology task must be processed promptly under the provisions of this circular and the relevant law when scientific and technological mission expiry of contract execution or termination decision made or not made according to the duration of the contract but no longer needs use of the.
6. The management and disposal of assets is done openly, transparently; all violations should be dealt with promptly, the strict provisions of the law.
Chapter II management, ASSET PROCESSOR are EQUIPPED to IMPLEMENT SCIENCE and TECHNOLOGY TASKS USING STATE BUDGET Items 1 page GETS the PROPERTY to IMPLEMENT the TASKS of SCIENCE and TECHNOLOGY article 4. Transfer of property 1. Organizations performing tasks in science and technology have the responsibility to arrange, the layout of the existing assets of the Organization to carry out the task. The case does not arrange, layout, organization tasks in science and technology reporting authority decided to transfer assets (if any) to perform the task.
2. The Authority decided to transfer of property made pursuant to the law on management and use of State property and the provisions of article 10, 21 and 29 of this circular.
3. The order and procedure of transfer of property made pursuant to the law on management and use of State property and the provisions of articles 11, 12, 23 and 29 of this circular.
Article 5. Property rental 1. The property rental are made when there are enough of these conditions: a) does not arrange, layout are among the existing assets of the organization chaired the task of science and technology;
b) does not apply are forms of things move or transfer assets but the only response was a part;
c) wishing to use the property for a short time (under 50% of the time use according to the prescribed regimes against each of the property but not more than 3 years) or occasional use;
d) the effect of the higher property lease purchase the property.
2. Based on the conditions specified in paragraph 1 of this article, the organization chaired the task of science and technology established the category of rental property and take on the estimation of tasks, the authority approved the mission on Science and technology approved.
3. Organizations performing tasks of science and technology made the hiring of assets under the provisions of the law on management, use of State assets at the Agency, organization, unit and related legislation, after being approved by the authority.
Article 6. Stores the property 1. The purchase of the property is done when the following conditions: a) does not arrange, layout are among the existing assets of the organization chaired the task of science and technology;
b) does not apply are forms of things move or transfer assets but the only response was a part;
c) does not apply are property rental form.
2. Based on the conditions specified in paragraph 1 of this article, the organization chaired the task of science and technology established asset stores and take on the estimation of tasks, the competent authority approved the mission on Science and technology approved.
3. After approval by the authorized organizations, performing tasks in science and technology organized the purchase of the property in accordance with law about shopping the property from the State budget.
Category 2 USE, maintenance, repairs, ACCOUNTING, PROPERTY REPORTS are EQUIPPED to IMPLEMENT SCIENCE and TECHNOLOGY TASKS article 7. Use, maintenance and repair of the property 1. The property must be used for your purposes, ensure efficiency, savings.
2. The property must be checked, maintenance, repairs in the correct mode, standards, technical-economic norms by the regulating authority bodies. Heads of organizations performing tasks of science and technology determine the maintenance and repair of the property under the provisions of the law.
3. Cost of maintenance and repair of the assets to be deployed from the source funding the task of science and technology of the organization chaired the task of science and technology.
Article 8. Accounting, asset reports 1. Organizations performing tasks in science and technology have the responsibility to open the Windows to track private property are equipped to implement science and technology mission under the current accounting regime. The property shop, get things moving count of wear and tear in accordance with circular No. 162/2014/TT-BTC dated 06/11/2014 of the Ministry of Finance regulates management mode, the wear and tear of fixed assets in the State bodies, business units and public organizations have used the State budget.
2. Every year, the organization performs the tasks of science and technology is responsible for inventory, asset reporting according to Model No. 01/TSKHCN attached to this circular. Asset reports are reported according to the annual budget for the level of funding received and the actual reality when performing tasks of science and technology to the financial administration of the General tasks, track, check out the management and use of the property.
Category 3 PROCESSING of the PROPERTY are EQUIPPED to IMPLEMENT the TASKS of SCIENCE and TECHNOLOGY article 9. Form processing assets 1. Transfer of assets: a) move to the Government agency, business units, units of the armed forces, political organization, social-political organizations, the enterprises by the State holds 100% of the Charter capital (hereinafter referred to as the Agency, organization, unit) that needs to use the property consistent with the provisions of the law and function tasks of the unit;
b) Article moved to carry out the task of science and other technologies.
2. with regard to the liquidation of assets has exceeded the time use according to the prescribed regimes that may not continue to use damaged property can not be used.
3. Sale for the property does not handle in the form of transfer or liquidation prescribed in clause 1 and clause 2 of this are as follows: a preference for direct sales) organizations performing tasks in science and technology;
b) where organizations perform tasks of science and technology there is no need to buy the property auction made under the provisions of the law.

4. no transfer of State possessions is equipped to perform the tasks of science and technology links are specified in article 32 of law science and technology and article 38 of Decree 8/2014/ND-CP dated 27/01/2014 Government of detailed rules and instructions for the implementation of some articles of the law on Science and technology. The Organization, individuals are responsible for management support, use the property to perform the tasks of science and technology links, make treats the property as specified by the relevant law.
5. With regard to rental property, made the task of science and technology, the processing performed by the content property lease signed with the lessor.
Article 10. The Authority decided to handle the assets 1. Cases of transfer of assets for the enterprise by the State holds 100% of the Charter capital, the Finance Ministry and the Prime Minister to review the decision.
2. for the tasks of science and technology in the national level, the level and the level of the Ministry (hereinafter referred to as the science and technology mission by the central management), except in the case specified in clause 1 of this article: a) Ministers, heads of central bodies have the property decision (and the report on the Ministry of Finance) to transfer the assets of the mission science and technology in the scope of management for the agencies, organizations, units, scientific and technological tasks in the scope of management of the ministries, other central agencies and provinces as suggested by the Secretary, the heads of the central bodies and the Chairman of the provincial people's Committee concerned;
b) Ministers, heads of central bodies decide or decentralized decisions to transfer assets to the Agency, organization, unit, the scientific and technological tasks in the scope of management; the decision to sell, liquidate the assets of the scientific and technological tasks in the scope of management.
3. With regard to the tasks of science and technology, the provincial level in the province (hereinafter referred to as the science and technology mission on local management), except in the case specified in clause 1 of this article: a) the Chairman of the provincial people's Committee decision (and the report on the Ministry of Finance) to transfer the assets of the mission on Science and technology in local for the Agency, organization, unit, science and technology mission under central management or between the central cities, according to the recommendation of the Minister, the heads of the central bodies, the Chairman of the provincial people's Committee concerned;
b) Chairman provincial people's Committee decision or decentralized decisions to transfer assets to the Agency, organization, unit, the scientific and technological tasks in the scope of management; the decision to sell, liquidate the assets of the scientific and technological tasks in the scope of management.
Article 11. Property disposal process 1. When science and technology mission expiry of contract execution or termination decision made, the organizations mission is responsible for the preservation of the property and records of the assets until the completion of the disposal according to the decision of the authority.
2. At the latest 30 days before the date of the task of the science and technology of expiry made by contract or within 30 days of a decision to terminate the mission, the organization chaired the task of science and technology must complete the following tasks : a) performed inventory assets. The asset inventory is established thereon under model number 02/TSKHCN attached to this circular; case detection, lack of property must specify in the report on the inventory of assets, determine the causes, responsibility and proposed measures for handling according to management mode, use State assets;
b) propose handling properties under model number 03/TSKHCN attached to this circular, the sending unit is the Secretary, central agency heads, the provincial people's Committee directly managed funding to perform the task of organization of science and technology (hereinafter referred to as the mission management unit for science and technology).
The case of organizations performing tasks of science and technology in need get things moving property or buying property directly to specific suggestions in the process.
3. the mission management unit in science and technology have the responsibility of making process assets of scientific and technological tasks in the scope of management, the authority provided for in article 10 of this decision circular handle.
4. After having decided to handle the assets of the authority, the organization handling the property are made according to the provisions in articles 12, 13 and 14 of this circular.
Article 12. Implementation delivery, receiving property has decided to transfer 1. Within a period of 30 days from the date of the decision of the property transfer authority, organizations performing tasks of science and technology in collaboration with the Agency, organization, unit is receiving the property made the delivery, receiving the assets as specified in circular No. 43/TC-QLCS on 31/7/1996 of the Ministry of finance instructed the reception and desk asset allocation between the administrative career, economic organization by the decision of the competent body and circular No. 122/2007/TT-BTC on 18/10/2007 of the Ministry of finance amend, Supplement circular 43/TC-QLCS.
2. The Agency, organization, unit to receive the property is responsible for the management, use of property in accordance with the law.
Article 13. Implementation property sales 1. For property has decided to sell direct: a) organizations performing tasks in science and technology have the responsibility to establish the Council valuation to determine the sale price or rent eligible organizations operate valuation to determine the sale price of the property. The selling price of the property to ensure conformity with the market value of the assets of the same type or property with the same specifications, quality, origin;
b) organizations performing tasks of science and technology is responsible for signing the contract to sell the property under model number 04/TSKHCN attached to this circular; sign up to buy State property sale Bill at the Department of finance or the financial-planning at district level, where the unit headquarters to export to buyers in accordance with circular No. 225/2009/TT-BTC dated 26/11/2009 the Ministry of Finance shall guide the management and use of State property sales invoice and Bill of sale of seized property additional State funds,;
c) money property sale must be submitted once within 30 days from the date of signing the contract to sell the property. The case of asset sale from 500 million and over/01 property units and units of purchase have suggested the authority decides to sell the asset review, decides for buyers was submitted multiple times; minimum levels of annual filing with money to sell your property divided by the number of years used the rest of the assets under management mode, the wear and tear of fixed assets at State agencies, business units and public organizations have used the State budget specified in circular No. 162/2014/TT-BTC dated 06/11/2014 of the Ministry of Finance regulates management mode , the wear and tear of fixed assets in the State bodies, business units and public organizations have used the State budget.
2. for property has decided to auction: a) Organization of scientific missions and technology contracting organizations hire professional auctioneers to auction organization. The event was held not hire professional auctioneers to organize an auction then heads of organizations performing tasks of science and technology decided to set up the auction Board as leaders of the Agency decided to set up the Council as President; other members include representatives of units of management science and technology mission; financial agency representative at the same level, representatives of the specialized agencies (if needed) and other relevant members;
b) determining the starting price, the auction procedures are done in accordance with the law on management and use of State property and the laws on auctioning the property;
c) billing to sell State assets to buyers follow specified in point b of paragraph 1 of this article.
Article 14. Organizations make liquidation of assets 1. Organizations performing tasks in science and technology have the responsibility to organize liquidation property of the science and technology mission.
2. Methods, sequence, procedure of liquidation of property made under the provisions of Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property; Circular No. 245/2009/TT-BTC on December 31, 2009 of the Ministry of finance regulations make some of the content of the Decree No. 52/2009/ND-CP dated 9/6/2009-Government's detailed rules and instructions for the implementation of some articles of the law on management and use of State property and circular No. 09/2012/TT-BTC dated January 19, 2012 of the revised financial Supplement circular No. 245/2009/TT-BTC.
Article 15. The handle property of the science and technology mission and yet the deadline made under contract but no longer needs to use or not use 1. For the science and technology mission and yet the deadline made under contract but has the property no longer needs to use or not use, the Organization made the task of the science and technology inventory, to propose handling the authority specified in article 10 of this circular look decision.
2. Forms, sequence, procedure for the handling of assets is done according to the legal provisions on management, use of State property and in articles 9, 11, 12, 13 and 14 of this circular.
Chapter III management, HANDLING of ASSETS AS a RESULT of the PROCESS of IMPLEMENTING SCIENTIFIC and TECHNOLOGICAL TASKS USING STATE BUDGET article 16. Managing the process of the formation of asset management and asset formation of property specified in point b of article 1 paragraph 1 of this circular made under the provisions of the law on the management of the science and technology mission.
Article 17. Handle to the property as a result of the process of performing tasks in science and technology using a portion of the State budget

For the science and technology task using part of budget process, State property is the result of the process of performing tasks in science and technology was agreed between the Council and the owner must be specified in the specific presentation of the science and technology mission. The State's only execution rights in the ownership of State property.
Article 18. The transfer of property as a result of the process of implementing the science and technology task using the State budget for the State-owner representation 1. Within 30 days from the date the Council of science and technology reviews, collecting the results of scientific and technological mission from "Reaching" upwards, organizations performing tasks in science and technology have the responsibility to audit the results of scientific research and technological development the report represented the owner to perform the transfer.
2. the representative of the owner with respect to the State of the property is the result of scientific research and technological development using the State budget prescribed in clause 2 Article 41 of law of science and technology is responsible for the delivery of specialized agencies in the management scope to receive from organizations performing tasks of science and technology.
3. The results of scientific research and technology was established thereon under model number 05/TSKHCN attached to this circular.
4. The property is the result of the process of performing tasks in science and technology links the State support does not recover the capital investment as stipulated in article 32 of law science and technology and article 38 of Decree 8/2014/ND-CP dated 27/01/2014 Government of detailed rules and instructions for the implementation of some articles of the law on Science and technology in terms of organizations and individuals are supported.
Article 19. Property disposal 1. The allocation of ownership, the right to use the results of scientific research and development in science and technology using the State budget in the form of intangible assets for beneficiaries to follow the instructions of the Ministry of science and technology in circular No. 15/2014/TT-BKHCN on 13/6/2014 sequence rules procedure for assigning ownership, the right to use the results of scientific research and technological development using the State budget.
2. With regard to the results of scientific research and technological development using the State budget is not in the range specified in paragraph 1 of this article, the processing performed in accordance with the law on State property and specified in articles 20, 21, 22, 23, 24 and 25 of this circular.
Article 20. Form processing assets 1. Priority given to organizations performing tasks of science and technology in the event the organization is the Organization of science and technology.
2. direct sale or priority assigned to organizations performing tasks of science and technology under the State capital allocation mechanism for enterprises in the case of organizations performing tasks of science and technology is the State enterprise.
3. Priority to sell directly to organizations performing tasks of science and technology in the case of organizations performing tasks of science and technology is the economic organization has no capital.
4. In no case be handled according to the forms prescribed in paragraphs 1, 2 and 3 of this article, then the property is transferred to the Agency, organization, unit or public auction to institutions and individuals in need.
Article 21. The order process and the authority decides to handle the assets 1. Organizations performing tasks in science and technology have the responsibility to preserve the property until delivered to the owners ' representative of the State with regard to the results of scientific research and technological development; the case represented the owner asked to continue preserving the organization performs the tasks of science and technology have the responsibility to preserve until the completion of the disposal according to the decision of the authority.
2. Organizations performing tasks in science and technology have the responsibility to propose handling along with the inventory to hand over the results to the owner representatives, sending the unit mission management of science and technology in General, the competent level specified in paragraph 3 of this decision.
3. The Authority decided to handle the property: a) Ministers, heads of central bodies, the Chairman of the provincial people's Committee decision or asset allocation decision hierarchy, direct sale, auction property of the tasks in the scope of management of the Ministry, the central agencies, the Department, the central cities;
b) authority decides to transfer of property made in accordance with article 10 of this circular.
4. After having decided to handle the assets of the authority, representatives of the owners of State delegated to organizations performing tasks in science and technology or management unit for science and technology missions made the disposal of assets as specified in articles 22 , 23, 24 and 25 of this circular.
Article 22. Organizing the delivery of property 1. Base decisions property of the authority, the scientific mission management and delivery technology assets for organizations implementing scientific and technological tasks specified in paragraph 1, paragraph 2 article 20 of this circular.
2. The handing over of the property must be established thereon according to the Model number 06/TSKHCN attached to this circular.
3. The organization was receiving the property is responsible for tracking, increased accounting of assets and asset sources of formation, implementation management, use of property in accordance with the law.
4. in case the property is receiving as a result of scientific and technological tasks using only a portion of the State budget, the Organization made the task of the science and technology required to pay part of the remaining value of the property is not due to the State budget investment for the other owners.
Article 23. The Organization made the delivery, receiving property has decided to transfer 1. Within a period of 30 days from the date of the decision of the property transfer authority, organizations performing tasks of science and technology in collaboration with the Agency, organization, unit is receiving the property made the delivery, receiving the assets as specified in circular No. 43/TC-QLCS on 31/7/1996 of the Ministry of finance instructed the reception and desk asset allocation between the administrative career, economic organization as determined by the competent agency, circular No. 122/2007/TT-BTC on 18/10/2007 of the Ministry of finance amend, Supplement circular 43/TC-QLCS.
2. The Agency, organization, receiving unit are responsible for increased recording accounting of assets and asset sources of formation, implementation management, use of property in accordance with the law.
3. in case the property is receiving as a result of scientific and technological tasks using only a portion of the State budget, the agency receiving unit property responsible for the remaining value of the portion of the property not due to State budget investment for the other owners.
Article 24. Implementation property sales for property has decided to sell, the Organization of direct sale, auction conducted under the provisions of article 14 of this circular.
Article 25. Determine the value of property 1. Organizations performing tasks in science and technology have the responsibility to host, in cooperation with financial institutions and the specialized agencies concerned defined the value of the property or hire qualified organizations operate under the rules of valuation to determine the value of the property.
2. The value of the property is determined by the market value of the property has the technical standards and the use of equivalence. For single use the assets, the value of the property is determined by the actual costs reasonably to form the property.
3. The value of the property is determined by the provisions of this Article be used as a base to record accounting to increase asset value, asset formation sources, recorded an increase in the State capital; make a starting price for auction; do the sale price in the case of direct sales.
4. intellectual property value determined under the provisions of circular No. 39/2014/TTLT-BTC-BKHCN on 17/12/2014 of the Ministry of science and technology and the Ministry of Finance regulates the valuation results of scientific research and technological development, intellectual property, using the State budget.
Chapter IV management, HANDLING of the MATERIAL PROPERTIES is OBTAINED in the PROCESS of IMPLEMENTING the SCIENCE and TECHNOLOGY TASK USING the STATE BUDGET Article 26. Is the property of materials obtained in the course of implementing the science and technology task using the State budget is the property of materials obtained in the course of implementing the science and technology task using the State budget in the range handled included : 1. Materials, chemicals, raw material, do not use, do not use in the process of performing tasks in science and technology, except for supplies, chemicals, raw, natural materials are in stock funds perform tasks in science and technology.
2. unfinished products, product sample, test, investigate, collect, reviews in the research process for the science and technology task not yet out to be the final product according to the captions.
3. Components, and materials obtained from the dismantling of buildings, machinery, equipment no longer in use.
Article 27. Handle to the property's materials obtained in the course of performing the duties of science and technology using a portion of the State budget for the science and technology task uses only a portion of the State budget process and materials obtained was agreed between the Council and the owner must be specified in the specific presentation of the task Science and technology. The State's only execution rights in the ownership of the State with regard to the number of materials obtained.
Article 28. The preservation of the material properties is obtained in the process of implementing the science and technology mission from the State budget organization the task of science and technology is responsible for the preservation of the material properties is obtained until the completion of the disposal according to the decision of the authority.
Article 29. Form processing, jurisdiction to decide, the sequence of processing materials obtained in the course of implementing the science and technology mission from the State budget

Form processing, jurisdiction to decide, the sequence of processing materials obtained in the course of performing the duties of science and technology, the provisions of article 26 of this circular is made according to the provisions of the law on management and use of State property and the provisions of article 9 , 10, 11, 12, 13 and 14 of this circular.
Chapter V FINANCIAL MANAGEMENT in the PROCESS of HANDLING ASSETS that are FORMED through the DEPLOYMENT of the MISSION'S SCIENCE and TECHNOLOGY USING the STATE BUDGET article 30. Genus content 1. The cost of inventory, asset classification.
2. The cost of preserving the assets: warehouse rental cost, to preserve the property, expenses protection, maintenance of the property.
3. The cost of dismantling, recovery of the construction materials, machinery, equipment.
4. The cost of the sale, liquidate assets.
5. The cost of property valuation, valuation of rental costs (if any).
6. Costs incurred in the process of transferring, receiving the assets, including the cost of shipping the property.
7. other expenses directly related to the disposal of assets.
Article 31. Spending spending spending content for each of the provisions of article 30 of this circular to follow standards, norms and modes by the competent State Agency regulations. Case criteria, norms and modes by the competent State agencies, the head of the agency responsible for handling the property, ensuring that spending decisions consistent with the mode of financial management of the State and is responsible for its decision.
Article 32. Funding source 1. For property has decided to sell, liquidate: the funds to spend on the content of the provisions of article 30 of this circular was to use proceeds from the sale or liquidation of property by. The case of the disposal of assets or revenue incurred no currency was not sufficient to offset the cost of the parts missing costs are paid and settlement from the funds to manage the tasks of science and technology or from the funds of the organization chaired the science and technology mission.
2. With respect to asset allocation, transfer decisions, agency, organization, unit is delivered, was receiving the property is responsible for paying the relevant fee specified in article 30 of this circular.
Article 33. Management, use of proceeds when sold, liquidated the assets of the proceeds from the sale, liquidate assets, after deducting the related expenses prescribed in article 30 of this circular, the Organization made the task of the science and technology management, use the following : 1. in case the property is formed by State budget sources, shall be filed with the central budget (for the tasks of science and technology by the central management); the local budget (for the science and technology mission on local management).
2. in case the property is formed from a variety of sources, including a section from State budget sources, the amount corresponding to the proportion of State investment budget is submitted to the State budget according to the provisions in clause 1 of this article; the remaining amount is paid to the other owners.
Chapter VI Article 34 ENFORCEMENT TERMS. Effect 1. This circular effect since November 1, 2015.
2. In the process of implementation, if the legal texts are references to application of this circular was to modify, Supplement, replace the applicable text modification, Supplement, replace it.
3. With regard to the assets of the science and technology mission ended before the date of this circular has the effect, but not yet have decided to handle the implementation of processing as defined in this circular. Property case has decided to handle but not yet finished processing then continues to perform the next step under the rules at the time of processing or decision made under this circular./.