Circular 12/2012/tt-Btc Guiding Criteria: Determine The Eligible Public State Property To Determine The Value Assigned To The Unit Under The Management Of Capital Allocation Mechanism For The Do. ..

Original Language Title: Thông tư 12/2012/TT-BTC: Hướng dẫn tiêu chí xác định đơn vị sự nghiệp công lập đủ điều kiện được Nhà nước xác định giá trị tài sản để giao cho đơn vị quản lý theo cơ chế giao vốn cho do...

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FINANCE MINISTRY
Number: 12 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 6, 2012

IT ' S SMART

The criteria guide determines the eligible public career unit of the State defined by the state.

value of assets to deliver the management unit under the basis of capital delivery to the business

________________________________

Management of the Law of Management, using state property;

Base of Protocol 52 /2009/NĐ-CP June 3, 2009 by the Government Regulation and guidelines for some of the provisions of the Management Law, using state property;

Base of Protocol 43 /2006/NĐ-CP April 25, 2006 of the Government rules the autonomy, self-responsibility for the implementation of the task of organizing the apparatus, commission, and finances for the public career unit;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Execute the direction of the Prime Minister at the Public Office No. 4015 /VPCP-KTTH on 17 June 2011 of the Government Office.

The Finance Ministry instructs the criteria for a qualified public career unit that is determined by the State to determine the asset value to deliver the management unit under the basis of capital delivery to the business as follows:

What? 1. Range, subject applicable

1. This information guides the criteria; the procedure, procedure, the authority to determine the eligible public career unit that is defined by the State to determine the value of the property to deliver the management unit under the basis of capital delivery to the business.

2. The object applying this is a public career unit of ministries, peer-to-peer agencies, the central authority (called the Ministry, the central body), the Provincial People's Committee, the central city (called the Provincial People's Committee).

3. This information does not apply to the public career units of the People ' s Armed Forces.

What? 2. The qualified public career units are determined by the State to determine the property value to deliver the management unit under the basis of capital delivery to the business:

1. The public career unit self-guarantees full operating costs from a career source (including revenue from the state budget for service products, goods provided by the state authority).

2. The public career unit is not part of the stipulation at this 1 Article but meets all the following conditions:

a. Self-assurance on 10% of regular operating funding;

b. There is a proposal to use the property in accordance with the function, the task assigned, the ministry, the central body (for a manager/central public career unit) or the Provincial People ' s Committee (for the local public career unit unit of management) approval. Browse.

c. The commitment makes the right regulation of management, which uses assets to the regulatory financial order unit of the Digital Agenda. 52 /2009/NĐ-CP June 3, 2009 by the Government Regulation and guidelines for the implementation of some of the provisions of the Management Law, using state assets (the following collectively as the Digital Protocol). 52 /2009/NĐ-CP ) and the guidelines of the Ministry of Finance;

d. The case is permitted by the State or requires sufficient cost, including the depreciation of the fixed asset to the price of service products, goods (including service products, goods provided by the state-ordered authority), the unit is capable of self-sufficient. offset enough expenses;

e. The state does not raise more funding, except for state cases that hand over the mandate or the addition of a portion to the wage increased by the state ' s regime;

g. Not in the prescribed cases at paragraph 2, 3 and 4 at this Article 3.

What? 3. The established public career units are not determined by the State to value the asset to the management unit under the basis of capital delivery for the business:

1. The public career units are not eligible for regulation at this Article 2.

2. The public career unit operates in the deep, remote region, region with economic-difficult and particularly difficult socioeconomic conditions.

3. The public career unit provides essential public services such as: preschool education, elementary school, junior high school; psychiatric hospital, nursing home and rehabilitation hospital, TB hospital, hospital-style hospital.

4. The public career unit of the district (county, town, provincial city) manages.

What? 4. The procedure, the procedure defining a qualified public career unit is determined by the State to determine the asset value to deliver the management unit under the basis of capital delivery to the business.

1. A public career unit has qualified regulations at Article 2 This is a filing of state agencies with a jurisdiction in Article 5 of this Information to be considered, deciding to deliver the property to the management unit under the basis of the transaction capital for the business. Recommended profile:

a. The proposed text is given state assets to the management unit under the basis of capital delivery to the business;

b. The project to use the property in accordance with the function, the assignment of which is delivered and the relevant documents demonstrate all the conditions under the regulation at Article 2 of this Information;

c. Other relevant papers (if any).

2. The base for regulation at Article 2 of this Information, the state agency has the authority to rule in Article 5 of this Information review, which decides to hand over the state property to a career-management career unit under the basis of capital delivery to the business.

3.Show, the procedure determines the value of the state asset to hand over the established financial autonomy of the financial autonomy under the regulation at Section 8 Digital Information. 245 /2009/TT-BTC December 31, 2009 by the Ministry of Finance stipulated some content of the Digital Protocol. 52 /2009/NĐ-CP June 3, 2009 by the Government Regulatory Regulatory and Guided Implementation of some provisions of the Management Law, using state assets (later collectively known as Digital). 245 /2009/TT-BTC ) and text modified, supplemated (if available).

What? 5. The authority to determine the eligible public career unit and the decision to hand over the state property to the industrial unit of public autonomy management under the basis of capital delivery to the business.

1. The authority to define a qualified public career unit that is defined by the State determines the value of the property to deliver the management unit under the basis of capital delivery to the business:

a. The minister, the head of the central authority to decide or devolve the decision to recognize the eligible public career unit of the state that determines the value of the property to deliver the management unit under the basis of capital delivery to the business for the unit. It ' s a public administration business.

b. The chairman of the Provincial People ' s Committee decided to recognize the qualified public career unit of the state that determines the value of the property to deliver the management unit under the basis of capital delivery to the business for the local public career unit. management.

2. The authority to decide to deliver the state property to a qualified public career unit is determined by the State to determine the value of the property to deliver the management unit under the basis of capital delivery to the business:

a. The minister, the head of the central authority to decide or devolve the decision to hand over the state property to the central public career unit of management.

b. The chairman of the Provincial People ' s Committee decided to hand over the state property to the local public career unit of management.

What? 6. Management, using state property that has delivered the management career unit management under the basis of capital delivery to the business.

1. The management, use of state assets assigned to the industrial unit of public management by the basis of capital delivery to the business implementation under the provisions of the Chapter IV Law Management, using state assets, Chapter III The Digital Protocol. 52 /2009/NĐ-CP and guide at Digital News 245 /2009/TT-BTC and text modified, supplemated (if available). The calculation of the wear and the depreciation of the fixed asset is as follows:

a. Implementers fixed asset depreciation on the portion of assets used in manufacturing operations, service business, leasing, joint venture, regulatory links;

b. Indeed the depreciation of property by regulation for the property used provides the service of the State of the State Service.

The case is regulated by the state agency at Article 5 of this Notice which allows or requires sufficient cost, including the depreciation of the fixed asset to the price of service products, goods (including service products, goods provided by the agency). The right of the State to order is to extract fixed assets. The calculation and accounting of the cost of property depreciation is fixed by the current regulation.

2. The public career unit that is regulated by the State of the Contracting State at this Smart Account is responsible for registration, reporting of the management situation, using the property delivered by the rule of law on management, use of state property; report the results of the operation. produce, the service business according to the law of the current law.

What? 7. Terms of execution

1. This information has been in effect since March 22, 2012;

2. The ministries, central agencies, Provincial People's Committees and established public career units are responsible for implementing regulation at this level.

In the course of implementation if there is difficulty entanging, suggesting the agencies, the unit reflects on the Ministry of Finance for research, the amendment to the appropriate ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Organic