Circular 120/2014/ttlt-Btc-Bkhcn: Financial Management Guide For National Technology Innovation Fund

Original Language Title: Thông tư liên tịch 120/2014/TTLT-BTC-BKHCN: Hướng dẫn quản lý tài chính đối với Quỹ đổi mới công nghệ quốc gia

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THE DEPARTMENT OF FINANCE-DEPARTMENT OF SCIENCE AND TECHNOLOGY
Number: 120 /2014/TTLT-BTC-BKHCN
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, August 25, 2014

FEDERAL INFORMATION

Oh. Finance management of the National Innovation Foundation.


Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Base of Protocol 20 /2013/ND-CP 26 February 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Science and Technology;

Making Decision No. 1342/QĐ-TTg on 05 August 2011 by the Prime Minister on the establishment of the National Innovation Foundation;

Implementation of Decision No. 1051/QĐ-TTg on 3 July 2013 by the Prime Minister enacted the Charter of the Organization and Operations of the National Innovation Foundation;

The Minister of Finance and the Minister of Science and Technology issued the Financial Management Guidance guidelines on the National Technology Innovation Fund as follows:

Chapter I

COMMON RULES

What? 1. The tuning range and subject apply

1. This smart guide to financial management towards the National Innovation Innovation Fund (later called "Fund"); does not include the guidance of financial management to credit activities on preferable lending, loan interest support, bail to borrow funds of the company, and the financial services. The fund. The guidelines for preferable loan support, loan interest support, the Fund's capital guarantee are made in accordance with the separate guidelines of the joint Finance and Science and Technology federation.

2. This information applies to organizations, individuals, businesses that participate in the scientific and technological mission in Vietnam and participate in the management of the Fund.

What? 2. The Financial Management Principles of the Fund

1. The operating fund is not for profit purposes, has preferable lending functionality, loan interest support, capital to loan capital, capital support to organizations, individuals and businesses that carry out research, transfer, innovation, and technological perfection.

2. The foundation is a career unit serving the state management of the Ministry of Science and Technology, which is independently funded, has a legal status, has a seal, has its own account. By the time the Fund implemented the function of credit operations (lending incentives, loan interest support, capital to loan capital), the joint Finance and Science and Research Technology, review and consistency of content related to the financial institution model of the financial institution. The State of the Fund is defined at Article 2 Decision 1342/QĐ-TTg on August 5, 2011 by the Prime Minister on the establishment of the National Innovation Foundation.

3. The Foundation performs tax obligations and is entitled to a tax incentive policy on the Fund's financial activities in the sphere of transfer, innovation, and finalization of technology under the provisions of the tax laws and existing law texts.

4. The Fund is self-regulated by regulation to the state financial institution and the implementation of the accounting regime under the provisions of the law on accounting.

What? 3. The responsibility of the agencies involved

1. The Fund Management Council, Director of the Fund responsible to the Minister of Science and Technology on the management, use of capital and property on purpose, effectively in accordance with the Foundation ' s Organizational And Operational Charter.

2. The Ministry of Science and Technology performs the state management function on the activities of the Fund; the annual guidance, inspection, review and approval of the bill, the source of the state budget, the collection operation, the fund ' s annual finance and aggregation in the report. the annual accounting of the Ministry of Science and Technology under the current regulations.

3. The Fund is subject to inspection, inspection, audits of state agencies having jurisdiction under the rule of law.

Chapter II

CAPITAL MANAGEMENT REGULATION

What? 4. Fund operating capital

1. The capital from the state budget

a) The charter capital of the Fund is 1,000,000,000,000 copper (a trillion dollars) due to the state budget of scientific activity, technology-level technology. The fund is granted an annual supplement from the state budget to reach the fund's total charter capital.

The Foundation's specific operational situation base, the Minister of Science and Technology of the Prime Minister reviewed, decided to increase the Fund's charter after unification with the Ministry of Finance.

b) The fund is used up to 50% of the state budget capital to implement the forms supporting the loan interest, lending incentives, bail to borrow capital.

2. Other Capital

a) Capital capital from the financial institutions, credit in and outside of the country;

b) the voluntary contribution of institutions, individuals in and outside of the country;

c) Interest rates from the Fund ' s capital loans;

d) Other legal sources.

What? 5. Principles of Use and Capital for Fund

1. The fund ' s capital is used for funding, lending guaranteed by the correct regulation of the existing law, the regulation at this Smart, and ensuring the right subject, the right purpose.

2. The content of the mission, the scientific and technological project funded by the Fund is not to be duplicated with the tasks, the project has either been working on with the funds of the Fund or other capital of the State.

3. The Fund is used as a charter capital which is granted in idle time, has not used funding, lending it to commercial banks for the purpose of preserving and developing funds for the Fund but must ensure safety.

4. Every year, the Fund performs the balance of capital and capital demand, which implement the planning of capital sources:

a) The Foundation actively lobbied and adopted foreign capital and capital sources according to the regulation of the Fund and the relevant regulations of the State;.

b) The fund performs the balance of capital funding and the need for state funding to aggregate in the state budget bill of the Ministry of Science and Technology.

5. The fund opens the account at the State Treasury and opens the transaction account at the regulated commercial banks. The fund is annually supplemated from the state budget to achieve the total cost of the Fund by the state budget, the provisions of the State Budget Law and the State Budget Act.

6. Subject to genus, genus, costs from state budget sources are implemented in accordance with existing laws and regulations.

7. The operating capital and property of the Fund must be used properly and effectively in accordance with the funding methods of the Fund. The oversight, inspection, inspection of the funds and property of the Fund is carried out in accordance with the existing regulations on the state budget expenditures.

8. The Fund is allowed to transfer surplus funds in the fiscal year to the next fiscal year.

What? 6. Set and approve the annual financial plan of the Fund

1. Every year at the time of the construction of the Fund ' s Financial Planning Fund, the Fund's Financial Plan includes the content:

a) Expected the number of state budget capital funds, the loan recovery plan, the return of interest, expected to plan mobiles from other sources.

b) The funding plan, lending, support of the loan interest, the bail to borrow capital from the state budget capital and beyond the state budget capital.

c) The regular spending plan of the Fund management machine.

d) The plan to add capital from the state budget.

2. Director of the Fund to submit the Fund ' s Financial Plan to the Board of Control, the Fund Management Board. The Board of Management of the Appraisal Fund, through and sent the Ministry of Science and Technology to synthesize the state budget bill to the Ministry of Finance in accordance with the provisions of the existing law.

3. The State of the Layout and the grant of the annual grant budget to the Fund guarantees under the provisions of the State Budget Law and implementation guidelines.

4. Director of the Fund to report the Fund ' s financial decision to the Control Board, the Fund Management Board. The Board of Directors of the Fund for the Appraisal and submission of the Ministry of Science and Information Technology to send the Ministry of Finance in accordance with the regulation of financial management.

Chapter III

FINANCIAL MANAGEMENT REGULATION ON THE FUNDING ACTIVITIES OF THE FUND.

What? 7. Funding for new technology development research projects, advanced technology, high technology of the enterprise; production of new product testing; transfer, fintech, innovative technology to produce the product of capital, weight product, product, product, and more. the country

The Foundation performs funding for the implementation of new technology development research projects, advanced technology, high technology of the enterprise; production of new product testing; transfer, completion, technology creation to produce capital products, manufacturing and manufacturing, and more. The focal point, the national product due to the institutions, the individual proposed, includes:

1. A maximum funding of 100% of the total cost of doing scientific research; ownership, the right to use of technology; rights to the cultivar, livestock; equipment, technical documentation, intellectual property information; sample products for analysis and decryptology. technology under contract has signed; seeking information on technology, technological tips; hiring professionals in water and abroad.

2. The funding funding implementation of the test production project by Digital Information. 22 /2011/TTLT-BTC-BKHCN February 21, 2011 of the United Ministry of Finance and the Ministry of Science and Technology on the direction of financial management towards testing production projects supported by the state budget.

3. The maximum funding to 50% of the labor work for the scientific cadres, the direct engineering staff performs the content of building computer software; testing, analyzing, testing, evaluating the quality of the product until the completion of the batch batch product.

4. The maximum funding up to 30% of the cost of purchasing supplies, raw materials, fuel, measurement equipment, analysis during the testing and production of the zero-batch product of the technology line. For projects in the field of agricultural deployable agriculture on the site of difficult socio-economic conditions under Decision No. 1. 30 /2007/QĐ-TTg March 5, 2007 by the Prime Minister on the board of the portfolio of administrative organizations in the troubled region and the revised, complementary (if available) financing of up to 70% of the funding.

5. The maximum funding of 30% of the total funding of the transfer of technology of content in the contract is relevant:

a) Patent, ownership of industry, information, technical tips;

b) The technical knowledge of technology is transferred as a technological variation, technological process, technical solution, formalization, technical specifications, drawings, engineering schemes, computer programs, data information;

c) The solution streamline production, technological innovation;

d) Purchasing, importing specialized equipment machinery in unproduced water that is served for technology transfer;

d) consultants, technical support, training, etc.

For the technology transfer project that caters to the protection of human health and prevention, anti-natural disasters, epidemics, technology transfer projects in the field of agriculture deployed on the site have tough socioeconomic conditions under Decision No. 1. 30 /2007/QĐ-TTg March 5, 2007 by the Prime Minister on the board of the portfolio of administrative organizations in the troubled region and the revised, complementary (if available) were funded to a maximum of 70% of the total funding of the technology transfer contract.

6. Funding for the production of testing, the contract to transfer technology to the transfer project, fintech, innovative technologies for the production of national products and the research project to develop the high-tech development of the business. Content and support rating are used in accordance with the regulations at the Digital Federal Information. 218 /2012/TTLT/BTC-BKHCN December 20, 2012 and the Digital Digital News 219 /2012/TTLT/BTC-BKHCN December 20, 2012 of the United Nations Finance and Science and Technology Corporation regulates the financial management of the National Product Development Programme to 2020 and the National Programme of Technology Development until 2020.

7. Fund for scientific and technological tasks of organizations, individuals related to standards, intellectual property. The content and support rating is used in accordance with regulations at the 130-/TTLT-BTC-BKHCN-BKCN on 16 September 2011 of the joint Finance and Science and Technology regulatory regime that regulates the financial management of the tasks of the Program. the country "Enhatized the yield of quality of goods, products of Vietnam ' s business to 2020" and Digital Digital. 112 /2011/TTLT-BTC-BKHCN August 12, 2011 of the United Ministry of Finance and Science and Technology Guide to Financial Management for the Development Assistance Program (2011-2015).

What? 8. Talent project funding

1. For technology incubation projects, the Fund grants the following rules in Clause 1, Clause 5, Clause 7 Articles 7 This.

2. A maximum funding of 100% of the total funding for consulting professionals, project management management, technology management, technology management, market strategy, location rental, communications for a maximum period of 3 years.

What? 9. Funding the feasibility study of the feasibility research project, the feasibility project for the organization, enterprise, individual; research topic on search, technological solutions, patent exploitation, technological innovation for new technology development, advanced technology, technology, and technology.

The fund conducts maximum funding of 100% of the funding implementation of the feasibility study project, the feasibility project for the organization, enterprise, individual; research topic on search, technological solutions, patent exploitation, technical improvements to the project. New technology, advanced technology.

What? 10. replicated project funding, disseminology, introduction and transfer of the application of scientific advancement and technology for agricultural development, forestry, fisheries in rural areas, mountainous regions, and agricultural fields.

1. A maximum funding of 100% of the total funding for the search, discovery, initiative assessment, technical improvements, scientific advancement and technology for agricultural development, forestry, fisheries in rural areas, mountainous regions; research to complete the initiative, Technical improvements, scientific progress and technology; model construction and model evaluation; activities for the construction of the feasibility and feasibility project research report; specialist leasing, short-term training organization and accommodation training in the application of the initiative, Technological innovation, scientific progress and technology.

2. Other grants apply Digital Information 101 /2011/TTLT/BTC-BKHCN July 8, 2011 in terms of financial management guidelines for the Application Support Program and the transfer of scientific and technological advances in the development of rural and mountainous societies.

What? 11. Project funding for the training of science and technology that serves the transfer, the technology application for the business.

1. For the organization of short-term courses on transfer, high-tech application, new technology, advanced technology is conducted in general for businesses:

a) A maximum of 100% funding professionals to build a curriculum, buy a curriculum, cost editor, software, lease, or purchase of training equipment (in the unrent case), hire specialist teacher training teaching, training costs, etc. to teach teachers to teach short-term training courses, technology applications for business.

b) Funding 50% of the student training costs attend short-term courses on transfer, the application of technology to the business. For businesses that operate in the field of agriculture and rural development on the site has tough socioeconomic conditions under the Digital Decision No. 1. 30 /2007/QĐ-TTg March 5, 2007 by the Prime Minister on the board of the portfolio of administrative organizations in the troubled region and the revised, complementary (if present), the business operates in the field of protection of human health, defence, anti-natural disasters, disease and disease. is supported up to a maximum of 70%.

2. For the training, fostering the transfer knowledge, the specific technology application for the business:

a) The maximum funding of 50% of total training professionals, the cost of eating at, travel, rental of training equipment, and composing. For businesses that operate in the field of agriculture and rural development on the site has tough socioeconomic conditions under the Digital Decision No. 1. 30 /2007/QĐ-TTg March 5, 2007 by the Prime Minister on the board of the portfolio of administrative organizations in the troubled region and the revised, complementary (if present), the business operates in the field of protection of human health, defence, anti-natural disasters, disease and disease. is supported up to a maximum of 70%.

b) A maximum of 50% of student training costs attend short term courses. For businesses that operate in the field of agriculture and rural development on the site has tough socioeconomic conditions under the Digital Decision No. 1. 30 /2007/QĐ-TTg March 5, 2007 by the Prime Minister on the board of the portfolio of administrative organizations in the troubled region and the revised, complementary (if present), the business operates in the field of protection of human health, defence, anti-natural disasters, disease and disease. is supported up to a maximum of 70%.

What? 12. Manage and planning funding

1. The regulatory base of the Ministry of Science and Technology, the Ministry of Finance, the Foundation for the Foundation to organize scientific and technological assemblies, independent consulting experts to select the scientific and technological mission funded and the Foundation Board of Directors decision-making. funding, funding level, recovery level for each of the specific scientific and technological tasks.

2. During the implementation process, the Fund Management Council is entitled to regulate the level of funding, support to conform to the actual situation and ensure the effectiveness of the scientific and technological mission and to take responsibility for its decision.

3. The funding must be done on the right subject, which funding must be used in the right purpose and must be solved by the implementation of the scientific and technological mission.

4. Every year, the capital plan base and the funding needs of the subjects, the Foundation Executive Fund plans to fund the subject by regulation. The annual funding plan must be approved by the Board of Management and the Ministry of Science and Technology reports by the Ministry of Science and Technology.

Chapter IV

FINANCIAL MANAGEMENT REGULATION ON BUSINESS

MANAGE FUND MANAGEMENT

What? 13. The operational funding of the Foundation

The funding for the operations of the Foundation machine includes:

1. State budgetary funds to use in the form of the Fund ' s capital support.

2. Interest from the Fund ' s lending activity and deposit interest.

3. Income from other business activities:

a) The activities in cooperation with the organization, foreign individuals, international organizations on issues related to the activities of the Foundation; and the international community.

b) Liquor, the sale of the assets of the Fund (after the exception of the remaining value and the costs of liquation, concession);

c) The deviation from reassessment of collateral when the unit, the individual presiding over the project does not pay the debt;

d) Asset formation from external funds and other capital of the Fund;

Now, the debt is erased.

e) Other legal income.

What? 14. Fund Activity Content

1. Chi for the operation of the Fund Management Council:

a) Chi organizes periodic, groundbreaking meetings of the Board of the Foundation;

b) The organization of the inspection, monitoring, organization, and final evaluation of the Fund's operational results; search costs, determine the mission of the Fund.

c) Public spending by month for members of the Fund Management Council;

d) contact information, stationing; Utilities Catering, work fee;

And the company went out, and joined them,

e) Other expenses.

2. Chi for the Control Board:

a) The organization of periodic meetings, the Executive Committee ' s breakthrough

b) The cost of the control of the Board of Control;

c) contacts in communication, stationing; the cost of transportation of works, work fees;

d) Other expenses.

3. Chi for the operation of the Fund:

a) The wages, wages and expenses of the staff, the Fund staff;

b) The search, determination, evaluation, evaluation of sponsored tasks and the tasks of the loan, bail to borrow capital; test, independent audits, oversight, evaluation of the collection, the task bar;

c) The cost of charge, conference, domestic and international scientific seminars, the organization of the preliminary conferences, the operational overview of the Foundation, compiled and printed the monograph book, document of the Foundation;

d) The organization of scientific assemblies, the activities of independent advisory experts for the search, determination, review of the missions, project of the Foundation; and the

) Purchasing documents, materials, propaganda information, promotion, construction and maintenance of the Web site for the activities of the Foundation;

e) In honor, the popular propaganda information popularists the experience lessons of the organization, business, the typical individual carrying out the scientific and technological tasks of the Foundation;

g) The construction of the technology expert database, demand and supply of technology, the invention of support of the scientific and technological missions of the Foundation, which serves the technological innovation of the business;

h) The cost of renting the office (if any), electricity, water, communications, stationing for the operation of the Fund;

i) Chi gasoline, rented vehicles;

l) Procurement, facilities repair, equipment;

) The company came out, and they came in.

m) Cost of borrowing of loans and interest from the fund ' s capital;

n) Other expenses.

4. Level

a) The monthly payment level of the Member of the Fund for the Fund:

-Speaker: $5,000,000.

-Vice President: 4,500,000.

-Member: $4,000,000 a month.

b) The degree of responsibility of the Control Board:

-Head. 1,000,000.

-Member: 800,000 per month.

c) Liang and subsection for cadres, employees, associate members of the Fund for the Foundation to be implemented as follows:

Cadres, employees of the Fund are entitled to pay, reward, welfare and other regimes as prescribed as for the public career unit implemented by Protocol No. 1. 43 /2006/NĐ-CP April 25, 2006 of the Government provides autonomy, self-responsibility for the implementation of the mission, organization of the apparatus, commission, and finance of the public career unit.

By the time the Fund imples the financial management mechanism involved in credit activity on preferable lending, loan interest support, capital to loan capital, the financial and scientific and review technology, the research and unification of the cost mechanisms. pay, reward, welfare and other regimes of cadres, employees of the Foundation as for the activities of the Development Bank of Vietnam in accordance with provisions at Article 16 The Board Charter is accompanied by Decision No. 1051/QĐ-TTg on 3 July 2013 of Prime Minister The Government of the Executive Committee of the Organization and Operations of the National Innovation Foundation.

d) The remaining genus content stipulated at Article 14 of this Notice is used in accordance with the current regulations on the state budget expenditure regime. For some content, the genus level has not been issued in existing regulations, based on the actual implementation of the situation, the Council for the Management of the proposed Fund, the Ministry of Finance and the Ministry of Science to review, unified the decision.

What? 15. Fund Finance Mode

1. The fund is guaranteed by the state budget as often as it is for a career unit in accordance with the current regulation. In the first 03 years, when the fund 's source of funding and the fund' s legal revenues were not yet to detail the Fund 's operating expenses, the Director of the Fund for the Minister of Science and Technology decided on the Fund' s operating funding after the unification of the opinion. The Ministry of Finance.

2. The fund is free to spend regularly on the self-owner method approved by the Ministry of Science and Technology, including:

a) The pay fund, the provisions of the salary and operation of the apparatus;

b) The genus operates additional machinery from the source of financial activity;

c) The Trust Board, the Board of Control;

d) Search expense, review, assessment, appraisal, examination, recovery;

) Details of the information, propaganda promoting the activities of the Fund, the purchase, the document, the Internet, and the Internet, to collect information.

3. The annual financial planning base is approved by the Ministry of Science and Technology and the legal receivship of the Fund, the Foundation is applied to provide the autonomy of the commission and finance according to the current regime.

4. The Director of the Fund has responsibility, construction of the statute, which determines the level of internal spending in accordance with the rules of the state presented the Board of Directors of the Approcenation Fund as the base of execution, deciding on the spending and being held accountable to the law. The fund must submit an internal command statute to the upper management authority to monitor the management of the time sent to the State Treasury where the transaction is to carry out the prescribed control.

What? 16. Asset Management and Use

The procurement, management, use of state assets at the Fund is implemented by the provisions of the Management Law, which uses state assets and applicable executor manual documents.

What? 17. Distribution of income and use of funds

1. Distribution of income

The income inequality, the annual financial spending of the Fund is distributed as follows:

a) Quote 25% into the Fund for Career Activity;

b) Quote for increased income for workers, citing the Commendation Fund, the Welfare Fund, the Applicable Income Stability Fund as for the established public career unit under the provisions of the Digital Protocol. 43 /2006/NĐ-CP April 25, 2006 of the Government provides autonomy, self-responsibility for the implementation of the mission, organization of the apparatus, commission, and finance of the public career unit.

c) The remaining number after the citation of the above funds will be added to the Career Activity Development Fund.

2. The purpose of using funds

a) The Fund for Career Activity is used for investment, asset procurement, technology innovation, equipment, work conditions, and other content by regulation.

b) The reward fund for: reward for individuals, the collective of the Foundation and beyond the Fund has an active achievement for the Foundation.

c) The reserve fund stabilises income to secure income for workers.

d) The welfare fund used to: invest, raise capital investment, repair the welfare works of the Fund, spend on sports, cultural, public welfare of the cadres, the Fund ' s official; frequent hard-level support, breakthroughs for cadres, etc. The foundation of the Foundation; contributions to the Social Welfare Fund and other welfare activities.

3. Director of the Fund in coordination with the Board of the Fund of the Fund for Management, use of the above reward funds and benefits.

Chapter V.

ACCOUNTING, STATISTICS, ACCOUNTING.

What? 18. Statistics, accounting and accounting.

1. The Foundation organizes the statistical work under the provisions of the Statistics Law and the manual text implementation of the Statistics Law;

2. The Foundation organizes the accounting work under the provisions of the Accounting Law and the Practical Instructions. The financial year of the Foundation began on 1 January and ended on December 31, the annual calendar year.

3. periodically the year of the foundation and submit financial statements to the Ministry of Science and Technology, the Ministry of Finance. The Department of Science and Technology of the Interrogation, the Fund 's decision-reviewed by the current Regulation and aggregation of the Ministry of Science and Technology' s year decision report to the Ministry of Finance.

What? 19. Financial Inspects

1. Every year the Fund performs its own accounting finance under the "Fiscal Self-Examination Statute, accounting at the unit agencies that use the State Budget" issued by Decision No. 1. 67 /2004/QĐ-BTC August 13, 2004 by the Minister of Finance.

2. The Fund performs financial public on the provisions of the law and is subject to the financial examination of the Ministry of Science and Technology, the Ministry of Finance, State Audit under the provisions of the existing law.

3. The Fund ' s annual financial report must be audits by an independent audit organization. Every year, the Head of the Control Board of the Fund Management Fund plans to audit the Fund's Financial Reporting.

Chapter VI

THE ORGANIZATION.

What? 20.

1. This message has been in effect since October 10, 2014.

2. The case of the proposed legislation that is conducted in this message is modified, complemated or replaced by the revised, complementary, alternative text.

3. In the course of execution if there is an entangriation, organization, individual reflection, the report on the Ministry of Science and Technology to the Ministry of Science and Technology and the Ministry of Finance to coordinate research, solve.

KT. MINISTER OF FINANCE
Chief.

KT. MINISTER OF SCIENCE AND TECHNOLOGY
Chief.

(signed)

(signed)

Cheung Chi

National Chen.