Circular 26/2014/ttlt-Btc-Bct: Guidelines, Management, Use Of National Promotional Funds And Local Promotional Expenditure

Original Language Title: Thông tư liên tịch 26/2014/TTLT-BTC-BCT: Hướng dẫn trình tự lập, quản lý, sử dụng kinh phí khuyến công quốc gia và kinh phí khuyến công địa phương

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CIRCULAR guidelines establish, manage, use national promotional funds and local promotional funds _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;
Pursuant to Decree No. 45/2012/NĐ-CP on May 21, 2012 of the Government on the promotion;
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;
Pursuant to Decree No. 95/2012/ND-CP on November 12, 2012 of the Government functions, tasks, powers and organizational structure of the Ministry of industry and trade;
The Minister of finance, Minister of industry and trade guidelines set up, manage, use national promotional funds and local promotional funding as follows: article 1. Scope this circular guidelines establish, manage, use national promotional funds and local promotional funding as stipulated in Decree No. 45/2012/ND-CP on 21/5/2012 of the Government on the promotion.
Article 2. Application object 1. Organize, direct personal investment, industrial production-craft at district, town, commune, communes and wards in the city of type 2, type 3, type 1 in the ward was converted from not too township for 5 years; including: small and medium enterprise, cooperative, partnership, business households established and operating according to the provisions of the law (hereinafter referred to as the rural industrial base).
2. industrial production establishments applying cleaner production.
3. organizations and individuals in the country and abroad participate in the management, implementation of the activities of public services.
Article 3. Funding for operational and promotional 1. The central budget to ensure funding for promotional activities by the national industry and commerce management, implementation.
2. local budget funding secured for local promotional activities by the provincial people's Committee (the directly governed City), the people's Committee at district level, social management, implementation.
3. In addition to the above-mentioned funding sources, the Ministry of industry and trade, the people's committees of provincial level, district level, social level are responsible for mobilizing financial resources, integrating other legal projects in the national target program and the program of social-economic development to implement the goals of the promotion.
Article 4. The principle of using promotional funds 1. National promotional funding guarantees for promotional activities by the Ministry of industry and trade management and implementation for active, meaningful products manufactured in the country or region, in line with the strategy, industrial development planning department, the industry and the territory.
Local promotional funding secured for the promotional activities by the people's committees of all levels of management and implementation for active, meaningful manufacturing products in the line with strategy, planning on developing industry-handicraft.
2. The project, promotional duty done in the bidding or selection method under the provisions of the Ministry of industry and trade (for the national promotional funding), the people's committees of all levels (for local promotional funding).
Article 5. Genus promotional activities content 1. Vocational training expenditure, short-term, tied the theory with the practice according to the needs of the industrial base to create jobs and improve for workers.
2. Support activities counselling, coaching, training, seminars, forums; sightseeing, learning experience survey in the country, in addition to the water to enhance business management capacity and the capability applying cleaner production in industrial production; support business start-up training; genus assist established businesses on rural industrial production; Genera supports expanding the market, exports of industrial products to the countryside.
3. Support the demonstration model construction techniques; technology transfer and the application of advanced machinery, scientific and technical progress in the production of the craft-industrial; pilot models built on the application of cleaner production.
4. The genus organized vote rural industrial products are typical; genus held fair, rural, industrial and handicraft; support the rural industrial base to join the fair, exhibitions; genus build support, registered trademarks; support the galleries to promote products (in the regional promotional Centre, provincial and rural industrial base) and other trade promotion activities.
5. The genus consulting: project investment, marketing; Production Manager-accounting and finance-human resources; business start-up; venture; the link in the manufacturing business; packing, packaging; application technology-new equipment; Guide and support the organizations and individuals approach the preferential investment policies, land policy, the science and technology policy, the financial-credit policy and the preferential policies of the State.
6. The genus build tv programs, radio; publish newsletters, publications; build data, electronic information page; leaflet, brochure and other forms of mass communication on industrial and commercial development.
7. The genus venture support links, economic cooperation, the development of industrial clusters and to relocate the base to pollute the environment: a) support the establishment of the industrial base, the industry association; support to build clusters of industrial enterprise links;
b) support planning details; support construction of infrastructure; genus organized conferences, seminars and forums to attract industrial investment and development;
c) Advisory support Spending, interest rates of loans for the rural industrial base polluting the environment to move into the zone, industrial clusters;
d) support to build the system handles the environmental pollution in the industrial, rural industrial base.
8. More details about the promotion of international cooperation: a) the genus build programs, projects, international cooperation projects on promotional activities and cleaner production;
b) Genus, exchange learning experiences on the encouragement, encourage industrial development, industrial management, cleaner production with the institutions, foreign individuals under the provisions of the law of Vietnam through conferences, seminars and forums;
c) capacity, Spending levels for staff as encouragement under the international cooperation program and other programs, academic survey projects abroad.
9. Chi management capacity and organize promotional activities performed: a) the genus build program, documentation and training institutions, professional training, career service for staff as encouragement;
b) Genus survey excursion, learning experiences in the water; genus seminars, conferences and reviews of the promotional activity; build, maintain and disseminate databases and electronic information page about the promotion, cleaner production;
c) spent on upgrading the facilities, means working for the Center for regional and provincial promotional; genus remuneration for collaborators to maintain the network of collaborators strongly;
d) construction programme of Public Expenditure and the annual promotional plan;
DD) Genus check, monitor, guide and implement the programs, projects and national promotional activities locally.
10. Other expenses serve promotional activities (if any).
Article 6. Active promotional spending by organizations, individuals use national promotional funds and local promotional funds for promotional activities must be performed in accordance with norms, modes of current financial spending by competent State bodies. This circular instruction after spending some specific: 1. General spending for promotional activities a) Genera compiled program; curriculum, training materials on promotional and introduction, technical guidelines, common knowledge, the capacity to apply the clean manufacturing applied according to circular No. 123/2009/TT-BTC dated 17/6/2009 of the Ministry of Finance regulates the content, construction spending framework program and curriculum , curriculum subjects for academic departments, colleges, professional;
b) Genus held training, vocational communications apply circular No. 112/2010/TTLT-BTC-BLDTBXH DATED on 30/7/2010 of the Ministry of finance, Ministry of labor, invalids and Social Affairs Management Guide and use the funding to implement the project "vocational training for rural workers through 2020 approved" issued decision No. 1956/QD-TTg on November 27, 2009 by the Prime Minister; Circular No. 128/2012/TTLT-BTC-BLDTBXH on 09/8/2012 of the Ministry of finance, Ministry of labor, invalids and Social Affairs amending and supplementing some articles of circular No. 112/2010/TTLT-BTC-BLDTBXH (includes support for food, the money goes back in time for apprenticeship is a good Hunter and craft artisans learn advanced to become vocational teacher);
c) Chi Conference, seminar, training and forums to apply circular No. 98/2010/TT-BTC dated 6/7/2010 of the Ministry of finance regulations, charges expenditure mode work organized the Conference for the State bodies and public business units;
d) Genus organized study tour experience, surveys, Conference, Expo and Forum abroad to apply circular No. 102/2012/TT-BTC on 21/6/2012 of the Ministry of finance work fee regulations for public servants, short-term assignments abroad due to the State budget ensures funding;
DD) Organization Spending contests, rally about promotional activities, applied according to circular No. 101/2009/TT-BTC dated 20/5/2009 the Ministry of Finance shall guide the management, use and settlement expense ensure implementation of the project, the program in the project "support for youth employment and apprenticeship period 2008-2015";

e) Genus held training classes, professional training for trainers and extension officers; start-up training courses, corporate governance apply circular No. 139/2009/TT-BTC on 21/9/2010 of the Ministry of Finance regulates the establishment, management and use of funds from the State budget for the training, the cadres and civil servants;
g) spent on information technology application apply circular No. 01/2012/TTLT-BKHĐT-BTC-BTTTT on 15/02/2012 of the Ministry of finance and the Ministry of planning and investment, Ministry of information and communication guide the management and use of funds spent on information technology application in the activity of State bodies;
h) support pilot models built on the application of cleaner production in the industrial manufacturing facilities follow circular No. 221/2012/TTLT-BTC-BCT on 24/12/2012 of the Ministry of Finance-Industry management mode instructions, use funds the State budget strategy implementation cleaner production in industry by 2020.
(As defined in the circular cited above changes shall apply according to the new text)
2. Costs of national promotional activities a) support the establishment of industrial manufacturing enterprises in the rural areas there are social-economic conditions difficult and especially hard under the provisions of the law, including: complete feasibility business plan; the project established businesses and costs related to the registration of establishment of the enterprise. The support level not exceeding 10 million/business;
b) Genus build support technical demonstration model to disseminate the new technologies, the production of new products, including the costs: construction, purchase of machinery and equipment; complete documentation on process technology, production processes, service for the technical presentation. The level of support up to 30% but not exceeding 500 million/the model.
The level of support for rural industrial establishments are operating effectively should disseminate propaganda, replicated to other private institutions of learning; include the cost of: complete documentation for technological processes; improve the production process, the technical performance. The support level not exceeding 100 million/model;
c) support machinery applications, transfer of advanced technology to produce industry-handicraft. The level of support up to 50% of the costs not to exceed 200 million;
d) support the Organization of industrial goods Expo, rural crafts in the water, including: 100% support costs, booth rental information and propaganda activities of the Expo organizing Committee on the basis of the price or if the tender is not qualified according to the bidding price was approved by the authority.
The case of the rural industrial base to join the fair, other exhibitors in the country. The support level at 80% of booth rental;
DD) Organization, Genus join Expo for rural industrial establishments in foreign countries. Support 100% of the expenses, including lease, design, staging the booth; the General decoration of the Vietnam area (including national pavilions); the cost of an opening if the private exhibition of Vietnam (invitation, reception, decoration, lighting, sound, information, advocacy); the cost of organizing workshops, product demos (meeting hall rental, equipment, decoration, unveiling details); costs for staff organized the program. The expenses are determined on the basis of the price or if the tender is not qualified according to the bidding price was approved by the authority;
e) 100% support the cost of airfare for the rural industrial base to go to the survey participants, experiential learning in foreign countries. The number of people supported by the decision of the competent authority;
g) Genus organized vote and the certification of industrial products in typical rural areas, national level:-Chi voted for the Organization of rural industrial products typical of the area, national level. The support level not exceeding 100 million/times for the level region and 200 million/times for the national level.
-For industrial products, typical rural vote: regional prize was awarded not more than 5 million/products; National Prize was awarded not more than 10 million products;
h) support building and registered trademarks for the rural industrial products. The level of support up to 50% of the costs, but not more than 35 million/brand;
I support advising rental), help the rural industrial base in the areas of: project investment; marketing; production management, finance, accounting, human resources; packing, packaging; technology applications, new devices. The level of support up to 50% of the costs, but not more than 35 million/facilities;
k) construction of television programs, radio; publish newsletters and publications; leaflet, brochure and other forms of mass communication. Genus level implemented in the form of a contract with the Agency of propaganda and mass information bodies according to the method of tender, charged with ordering the case follow menu reviews are approved by the authority;
l) support for the establishment of the Association, the Association of regional industry and national level. The level of support up to 30% of the cost of establishment, but no more than 70 million, associations, regional associations, 100 million, the Association, the National Football Association;
m) support to form clusters of industrial enterprise links. The level of support up to 50% of the costs not to exceed 150 million/link cluster;
n) Genus of loan interest rate support for the rural industrial base polluting the environment to move into the zone, the industrial cluster support (after the rural industrial base has completed the investment): the level of support up to 50% of the interest rates for loans to investment machinery and equipment, shipyard, in 2 years but not exceeding 500 million facility. Support the interest rate applicable to the medium-term and long-term loans with repayment due before or during Vietnam, did not apply for the loan repayment duration too according to the credit contract. With the interest rate for the loan at the lowest interest rate applied in the frame for the investment account service for production and business activities in the same period and the same period Vietnam investment bank;
o) support for repair, upgrade the system handles the environmental pollution in rural industrial base. The level of support up to 30% of the cost, not to exceed 300 million;
p) support for repair, upgrade the system handles the environmental pollution in the industrial clusters. The level of support up to 30% of the costs, but not more than 1,500 million/industrial clusters;
q) support the detailed planning of industrial clusters. The level of support up to 50% of the costs, but not more than 500 million industrial clusters;
r) spent on supporting investment in the construction of infrastructure and industrial clusters; includes: leveling, internal roads, water supply systems, sewerage in the clusters. The support level not exceeding 3,000 million/industrial clusters;
s) Spending program management project manager-promotional funding promotional is used a maximum of 1.5% of the promotional funding by the authority assigned annually to support construction of the project, program, test, testing, monitoring currency: hire professionals, labour (if available); genus according to the prescribed regimes; stationery, postage, telephone, electricity and water; genus diem, gasoline, rental car check (if available); genus selection appraisal, testing programs, promotional schemes; others (if applicable). Content and funding by the competent bodies for approval.
-For the implementation of public services: activity units implementing promotional schemes are spending a maximum of 2.5% promotional schemes for the management, direction, supervision, testing, others (if any);
t) support priority funding levels for programs, projects and tasks prescribed in clause 1 and clause 2 of article 6 of Decree 45/2012/ND-CP by the Ministry of industry and trade approved, ensure organizations attract individual investment, develop industry-handicraft, applying cleaner production into the geographical and industry priority but not more than 1.5 times the support level specified above.
3. The level of the local promotional activity spending a) pursuant the provisions of Decree No. 45/2012/ND-CP guiding support level and in article 6 of this circular, the provincial people's Committee building regulations in local promotional funding and regulatory support level for the local promotional activity accordingly;
b) depends on the ability of the local budget, the provincial people's Committee, the people's Council, the same level of regulation of the contents, forms of support other than the content of the provisions in article 6 of this circular line with the actual conditions of the locality.
Article 7. Conditions for funding the promotion of conditions for the Organization, individuals are supporting national promotional funding by Industry regulations, local promotional funding by the provincial people's Committee rules but must ensure the following principles: 1. The content fit the content of the provisions of article 4 and of industries consistent with industry portfolio rules defined in article 5 of Decree No. 45/2012/NĐ-CP dated. 2. The mission, the project was approved by the competent authority (Ministry of industry and trade for the national promotional; provincial people's committees, district level, social level for local promotional).
3. organizations and individuals have invested or committed to invest enough funding to implement the project was granted the authority to approve (after deducting the number of funds are State budget support).
4. The commitment of the Organization, individuals perform promotional scheme not supported from any funds of the State for the same content are spending promotional funding support.
Article 8. Created, Executive and State budget funds The establishment, Executive and State budget funding for promotional activities conducted under the provisions of the law on the State budget, documents guiding the implementation of the law on the State budget of the Ministry of finance and the provisions of this circular are as follows : 1. Establish and allocate a estimates) for the national promotional funds

-Annually, based on the number of checks on State budget estimation by the Ministry of Finance announced; the base is approved and authorized costs specified in this circular, the Ministry of industry and Commerce estimating national promotional budget to general budget estimation on the State of the Industry, the Ministry of finance to the general process of the Government under the current rules.
-Based estimation was delivered, Industry make national promotional mission details according to the unit and the content prescribed in article 5 of this circular sent the Finance Ministry evaluation as a basis for estimation of the traffic units made.
National promotional funds are allocated for the unit directly under the Ministry of industry and trade estimates on the basis of the estimation was given the promotional mission;
b) for local promotional expenditure-based, annual check digit is the authorized notice; based on promotional programs are approved and authorized by the people's Committee spending provincial regulations, the Department of industry and trade promotional funding estimate provincial level to sum to the State budget estimates of the Department of industry and trade, sending the Financial Facility to aggregate into local budget estimation process of the provincial people's Committee under the current rules.
-Based estimation was delivered, the Department of industry and commerce made allocating made local promotional programs in detail according to the unit and the content prescribed in article 5 of this circular sent Department of finance evaluation as a basis for estimation of the traffic units made.
-For the creation, distribution, estimation of local promotional funds for districts, the level in the province by the provincial people's Committee rules consistent with the local promotional organization.
2. Observance of estimating a) based on the estimation of State budget spending units were delivered, the authorized units to make withdrawal procedures at the State Treasury where the transaction;
b) State Treasury control, payment for each mission, under the guidance of management mode, allocate, pay expenses the State budget through the State Treasury of the Ministry of finance; current spending regimes and the provisions of this circular. Advance to the level of private schemes, not too promotional duties for 70% of the total cost of promotional support on the basis of the contract execution.
3. accounting work, finalizing a) the unit directly using promotional funds, is responsible for accounting and settlement of funds made to promotional duties 070 account 102 "promotional activities", according to the corresponding chapters of the State budget of contents;
b) promotional duties for their implementation through contracting with the Agency chaired vouchers as a base, settlement is hosted at the Agency, including: contract duties attached to cost of funds is approved by the authority; the minutes of trials, including testing the volume done using funds committed investment unit (if available); liquidation of the contract; or the votes and the other relevant documents according to the regulations of the Industry. The evidence from the unit's expenditures directly promotional missions are stored in the unit;
c) the unit directly using the right promotional funding funding settlement in used with Industry (for the national promotional funds) with the Department of industry and trade (for province-level promotional funding). Settlement in Industry and Department of industry and Commerce submitted financial agency-level evaluation board. The independent, reporting forms, deadlines and review report made under the current rules.
With regard to the settlement of local promotional funds of the district level, the level in the province by the provincial people's Committee rules consistent with the local promotional organization.
Article 9. Testing, monitoring, reporting information 1. Industry, the Department of industry and commerce is responsible for cooperation with the financial institutions of the same level of checking, irregular; monitor reviews the implementation of the mission, the goal of the project, ensuring the management, using the correct promotional funding purposes, saving, efficient.
2. Ministry of industry and commerce is responsible for tracking, periodic evaluation reports the Prime Minister on the implementation of tasks, promotional schemes in the country.
3. provincial people's Committee has the responsibility to monitor, evaluate, report 3 months recurring Industry on promotional activities locally.
Article 10. Implementation 1. This circular has the effect, from April 8, 2014 and replacing circular No. 125/2008/TTLT-BTC-BCT on June 17, 2009 of the Ministry of Finance-Industry Guide to the management and use of funds for career promotions.
2. During the implementation process, if there are obstacles, suggest that the unit of the Ministry of finance, the Ministry of industry and commerce to study the amended accordingly./.