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Circular 133/2008/tt-Btc: Guide No. 69/2008/nd-Cp On May 30, 2008 By The Government On The Policy To Encourage Socialization With Respect To Activities In The Field Of Education, Vocational ...

Original Language Title: Thông tư 135/2008/TT-BTC: Hướng dẫn Nghị định số 69/2008/NĐ-CP ngày 30 tháng 5 năm 2008 của Chính phủ về chính sách khuyến khích xã hội hóa đối với các hoạt động trong lĩnh vực giáo dục, dạy nghề...

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Circular No. 69/2008/ND-CP on May 30, 2008 by the Government on the policy to encourage socialization with respect to activities in the field of education, vocational training, health, culture, sports, the environment _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 69/2008/ND-CP on May 30, 2008 by the Government on the policy to encourage socialization with respect to activities in the field of education, vocational training, health, culture, sports, the environment;
Pursuant to decision No. 1466/QD-TTg dated 10/10/2008 of the Prime Minister issued a detailed list of these types, the criteria of the scale, the standard of the facilities made socialization in the fields of education, vocational training, health, culture, sports, the environment.
The Ministry of finance instructed as follows: i. the scope, subject to the provisions of article 1 of Decree 69/2008/ND-CP dated 30/5/2008 (hereinafter referred to as the Decree No. 69/2008/ND-CP), to be directed as follows: 1. Scope: the social areas include: education and training , vocational training; of health; culture; the sport; the environment.
2. Subject to: a) the facilities in addition to accredited bodies are competent to grant the license to operate in the areas of socialization, including:-The external public facility established and operated under the provisions of Decree No. 69/2008/ND-CP of the Government, including a population base and private foundations (or private schools for the education-training , vocational), active in the areas of socialization.
-The external public establishments have been established and operate under the Decree No. 56/2006/ND-CP dated 25 May 2006 from the Government on the policy of encouraging development of the basis of the provision of services outside the establishment; Decree No. 73/1999/ND-CP dated 19 August 1999 from the Government about policies that encourage socializing with respect to activities in the areas of education, health, culture, sports.
b) organizations and individuals operating under the enterprise law has investment projects, venture, links established independent accounting institutions active in the areas of socialization are qualified activities as defined by the competent State bodies.
c) the base public career made contributions of capital, financing, joint ventures, associated under the provisions of the law formed the basis of the independent accounting or business activities in the areas of socialization by decision of the competent State bodies.
3. for foreign investment projects in the area of socialization: the application of the preferential policies stipulated in Decree No. 69/2008/ND-CP follow the decision of the Prime Minister on the basis of the proposal of the Ministry of planning and investment and the management of related disciplines.
(Hereinafter referred to as the base made socialization).
II. conditions for enjoying the policy promotes social development culture as defined in article 2 of Decree No. 69/2008/ND-CP, specific instructions are as follows: the base implementation of socialization in the fields of education, vocational training; of health; culture; the sport; the environment must list the type and meet the criteria of the scale, standard attached to decision No 1469/QD-TTg on October 10, 2008 by the Prime Minister enjoying the policies encourage social development provisions in Decree No. 69/2008/ND-CP.
III. Principles for a policy of encouraging socialization at article 4 of Decree 69/2008/ND-CP, specific instructions are as follows: 1. The base make socialization was established, active license must guarantee according to plan and meet the conditions of entitlement policies to encourage development of socialization are specified in section II of this circular.
2. Basis of the socialization of activities implemented under the principle of self assured funding.
3. State of implementation of land allocation, land rental has completed the clearance for the base make socialization in accordance with plans, land use plans; support policies, compensation for clearance of investment projects in the area of socialization has to perform compensation, clearance from the date of Decree No. 69/2008/ND-CP effective enforcement.
4. State, social importance and treated equally in the operation as well as with respect to the products and services of establishments socialization as a public facility. The base implementation of socialization are to join the public services funded by the State, order; join the bidding got the contract, the project used domestic and foreign capital sources suits active duty functions as prescribed by law.
5. The basis of implementing socialization was venture, links with domestic and foreign organizations under the provisions of the law, which aims to mobilize capital, manpower and technology, improving the quality of products and services.
6. The assets of the foundations make socialization includes the property of the individual, collective, property of the base public career involved the establishment of the capital contribution and the property is formed during operation; in which the property is donated, donate or non-refundable aid during the operation of the facility make socialization not subdivided for personal use only, for the benefit of the facility and the community.
7. The base case make socialization, must then perform the sequences, procedures, handling property, according to the financial provisions of the law on the dissolution of business.
IV. Rental homes, building infrastructure make article 5 of Decree 69/2008/ND-CP, specific instructions are as follows: 1. The base make socialization is preferred to rent, the infrastructure to deliver the products and services in the field of socialized planning fit the local plan, and of the State.
a) base on the Foundation, existing infrastructure, the provincial people's Committee, the central cities facilitate, encourage the relevant agencies, investment fund, upgrade the infrastructure in the State administration, to transfer to the base implementation of socialized the long-term rental with preferential prices.
b) pursuant to the planning and economic development plans of local society, provincial people's Committee, the central cities to consider the decision of house renovations, the infrastructure in order for the base implementation of the long term rental socialized with preferential prices.
2. preferential rental Rates for premises made socialization is defined specifically as follows: preferential rental rates must not include land lease, the clearance compensation (if any) and the interest of business establishments, the infrastructure according to the approved project. The price for the rental, the infrastructure for the facility make socialization by the provincial people's Committee, the central cities of specific regulations consistent with local practice, specifically: a) for home, existing infrastructure, the rental price is determined on the basis of revaluation of assets according to the current rules on the management of the property.
b) for housing, infrastructure, new construction investment is determined by the price of construction (including tax of the construction unit), not including the land lease, the clearance compensation, interest, home base business infrastructure.
The provincial people's Committee, the central cities based on the specific situation and the ability of local budget enacted regulation on support part or all of the interest for the Agency, unit, organisation of business functions, basic infrastructure for implementing socialization base rent. This interest rate is calculated the equivalent interest rate 1 year term of lending, investment banking and local development and the value of new construction, repairs to the facility make socialized rent.
The base to support the interest to the Agency, unit, organisation of business functionality, infrastructure due to the provincial people's Committee, the city decided centrally.
3. Profile, procedures to be entitled to the preferential rent, infrastructure, State-owned under the guidance of the provincial people's Committee, the city of centrally regulated.
4. provincial people's Committee, the central cities create favorable conditions of the administrative procedures, building permit and other related procedures to the base implementation of socialized made investing in the construction and repair of the facilities under planning.
5. The base case make socialization, home building facilities located in the new urban area, project was construction of the infrastructure to be paid costs of infrastructure construction, the provincial people's Committee, the central cities basing on the ability of the local budget, issued regulations on the support part of infrastructure construction costs the base implementation for socialization.
Records, procedures to be considered to support the cost of building the infrastructure for implementation of socialized establishments under the guidance of the provincial people's Committee, the central cities.
V. Land Allocation, land rental stipulated in article 6 of Decree 69/2008/ND-CP, instructions are as follows: 1. The base implementation of socialization are provincial people's Committee, the city of centrally reviewed decisions or land rental has completed the clearance for the construction works the socialized in the forms : Delivery of land do not collect money using the land; land rental and free; land land use charge and be free use of land within the State land, land for lease under the provisions of the law.
Particularly for urban land, land in the provincial people's Committee, the central cities based on the specific situation and the ability of local budget enacted specific provisions of land allocation mode charge land use, land rental has revenue land lease for the base make socialization; at the same time the provisions implementing the free mode, reducing the amount of land use, land lease under the provisions of the law.

Case the investor has the funding advance compensation, resettlement project support socialization under the scheme was approved by the authorized (from the date of Decree No. 69/2008/ND-CP effective enforcement of) the cost of compensation, resettlement assistance has invested for land service socialization will be reimbursed the State budget. The provincial people's Committee, the central cities of specific regulations, procedures, time publicly reimbursed expense compensation, resettlement assistance for the project owner socialization.
2. The base case make socialization have aspirations to be made according to the method of delivery of the land charge to use land or rent land to pay once for the whole period to implement the investment project (do not follow the prescribed land use money exemption); The provincial people's Committee, the central cities of consideration, decided by the authority or the authority to decide the allocation of land, land rental for project owner socialized according to the current rules on land use or collect money for land rent paid once for the whole period.
In this case the base implementation of socialization are minus the cost of land compensation, land was supported (if any) to land use, land rent payable; count the value of land use right or land rent right, the value in the value property of the investment project and has the rights and obligations as the State economic organizations entrusted with collecting money for the land use, land rent paid once in accordance with the current law of the land.
3. in case of a public facility, selling the converted base types implement socializing if meeting the conditions to enjoy the policy of encouraging development of socialization are specified in section II of this circular shall be the provincial people's Committee, the central cities decided to continue to use land are used delivery forms the land does not collect money using the land, or land with land use money but are free to use the land, or land rental according to the instructions in point 1 and point 2 V to this circular.
The order and delivery procedures, land leasing, land granted land use right certificates made under the provisions of the current law of the land. For land not put to use, or the use of improper purpose base pay back to the State.
4. The base make socialization of land use right for your purposes and in accordance with the master plan; cases of improper land use purpose, the basis taken socialization revoked the land under the provisions of the law of the land, and must submit the State budget the entire land lease is exempt under the land price at the time of revocation for non-use of time for your purposes , and must submit the State budget base make socialization has been endowed under the provisions of Decree No. 69/2008/ND-CP. 5. The base implementation of socialized State land does not collect money using the land but are free to use the land, but the land rental free of charge land rental to make the rights and obligations under the provisions of the law of the land; Do not count the value of land use are used to value the assets of the investment project and not used the land to make mortgage loan assets.
6. The base implementation of socialization are not land alienation has been allocated to social projects. The case of competent State authorities decided to allow the transfer of the facility make socializing, they must ensure the transfer does not alter the land use purpose serves a social activity. In this case, the provincial people's Committee, the central cities made the recovery of the land was handed to the former owner to land or rent land for the new owner according to the provisions of the current law of the land.
VI. enterprise income tax implementation of article 8 of Decree 69/2008/ND-CP, instructions are as follows: 1. The base implementation of socialization have income from social activities apply enterprise income tax rate is 10% for the duration of the operation.
2. With respect to the base implementation of socialization has many different business types to organize separate accounting of income from social activities to apply enterprise income tax rates according to the instructions in this Section 1. The base implementation of socialization have income from other activities in addition to the activities in the area of socialization as defined in point 1 of section I of this circular shall have to perform duties as prescribed by law. Method for calculating corporate income tax made under the provisions of the law on enterprise income tax and the writing guide implementation of enterprise income tax law.
3. The base make socializing to make tax declaration in accordance with the provisions of tax legislation, and made for the invoice export revenues from socialization activities in accordance with the provisions of the law on management and use of invoices. Violations will be dealt with according to the law on sanctions applicable tax.
4. The base implementation of socialization of new establishment since Decree No. 69/2008/ND-CP effective corporate income tax exemption in the 4 years since have taxable income and 50% enterprise income tax in the next 5 years.
The base implementation of socializing new established from the date of Decree No. 69/2008/ND-CP effective enforcement in the areas of investment incentives provisions in annex II attached to Decree No. 106/2006/ND-CP of September 22, 2006 by the Government and foundations make socializing established new from July 1, 2009 at the geographical category the area of corporate income tax incentives attached to Decree No. 124/2008/ND-CP on December 11, 2008 of the Government detailing and guiding the implementation of some articles of the law on Enterprise Income Tax shall be applied the enterprise income tax rate of 10% during operation , the enterprise income tax exemption in the 4 years since have taxable income, 50% reduction of the payable tax in 9 years.
5. The basis of implementing socialization established before the Decree No. 69/2008/ND-CP effective enjoy enterprise income tax incentives for the time remaining from the tax year 2008 as follows: + If the period prescribed perks previously still then continue to enjoy preferential treatment under the principle of preferential period of rest equal to the number of years of business enjoy tax exemption under the guidance of this circular minus (-) to the number of years the facility has enjoyed tax exemption according to the legal documents such as the following:-to the end of the 2007 tax period, facilities are in time to be tax free, the number of years remaining tax free by five tax free under the provisions of this circular minus (-) of the base year has been long tax to the end of the 2007 tax period, at the same time enjoy the entire tax reduction period under the guidance of this circular.
-The remainder of the 2007 tax period, the facility has just run out of time to be tax free, is entitled to the whole of the year the tax reduction under the guidance of this circular.
-The remainder of the 2007 tax period, the tax reductions are in time, the number of years remaining tax reduction equal to the number of years the tax reduction under the guidance of this circular minus (-) of the five facilities have been tax breaks expired tax period 2007.
+ The remainder of the 2007 tax period, the base had run out of time for tax exemption shall not enjoy tax exemption under the guidance of this circular.
6. Time of tax exemption and reduction prescribed in clause 4 of this Item is calculated from the first year of taxable income base from socializing activities enjoy tax incentives; The base case does not have taxable income in the first three years, since the first year of revenue from investment projects, the tax exemption periods are calculated from the fourth year.
The start time to be tax free, tax breaks for facility make socializing new established before 1 January 2009 determined as follows:-to the end of the 2008 tax period not yet have sales tax, then the tax reduction is calculated from the first year of taxable income; the case has no taxable income in the first three years since the first year the sales tax, tax relief was calculated from the fourth year;
-The remainder of the 2008 tax period had a turnover but not sufficient for 3 years, since the sales tax, the tax reduction is calculated from the first year of taxable income; the case has no taxable income in the first three years since the first year the sales tax, the tax reduction is calculated from the fourth year.
-The remainder of the tax period in 2008 had revenues from 3 years or more, the tax reduction is calculated from tax year 2009.
VII. preferential credit policy implemented article 9 of Decree 69/2008/ND-CP, instructions are as follows: the base implementation of socialization in the range, the object, the condition specified in section I, section II of this circular are the investment credit loans or support after the investment according to the regulations on the State's investment credit (Decree No. 151/2006/ND-CP dated 20 in December 2006 and the Government's Decree No. 105/2004/ND-CP dated 19 September 2008 the Government's amendments and supplements to some articles of Decree No. 151/2006/ND-CP on credit investments and export credit of the State and the text direction of the Ministry of Finance) VIII. Financing policy implemented article 10 of Decree 69/2008/ND-CP, instructions are as follows: 1. The base implementation of socialization are allowed to mobilize capital from the organizations and individuals to invest in infrastructure development and responsible use, capital repayment under the agreement. Payment of interest on the loan form mobilization be accounted into the costs of implementing socialization.

a) basis make socialization was allowed to mobilize capital in the form of shares, equity contributions from the workers in the unit, the legitimate capital mobilization through cooperation, links with enterprises, economic organizations, financial institutions, domestic and foreign individuals to invest in the construction of infrastructure. Part of the interest rate, divide the dividend in the form of equity contributions, to be taken from the profit after tax of socialized establishments.
b) loan financing interest rate, interest rates are divided into active equity contribution from, joint ventures, associated by the base implementation of socialization with capital contribution organization agreement under the provisions of the law and must be recorded in the deed or contract financing.
2. Responsible use and return of capital mobilization: the mobilization of capital need be considered, calculations of economic efficiency. Capital must properly use the purpose has committed to the Organization, individuals involved in raising capital. Capital must be closely managed, effective investment. The base implementation of socialization must repay the principal and interest in accordance with the commitments when seeking funding.
Chairman of the Board (or school) or heads (for the base make socialization no Board) is responsible for seeking funding approval. If capital mobilization approach not effective leads to loss of property, loss, the Chairman of the Board (or the School Council), heads to the base implementation of socialization are responsible under the provisions of the law.
IX. Disposal of assets on the ground when switch the active form specified in article 13 of Decree 69/2008/ND-CP, be directed as follows: 1. The handle property on the land when the public facility, a public sale was competent to decide to transfer to the public outside the type (or business) as follows : a) When a decision of the competent authority to allow public foundations, sold the switch active form to external public establishments (or business) then the unit should conduct the entire inventory of assets. Reassess property values prescribed by law at the time of inventory; establishment of process assets management agency report on general report directly to the Ministry of Finance (for assets in management by the central authority), the people's Committee report granting the central cities (for assets belonging to local-authority management).
Process the property must report the full amount and the value of existing assets; demand for the property; the number of properties sold to non basis (or entrepreneur); property for the base outside of the established (or business) to hire; the property transferred or paid back to the State.
b) methods of assessing the value of the property is as follows:-for the new property purchase or new installation, the finished building put into use is the property having the time counted from the date of purchase, installation or putting into use on approved unit to move to the kind of outside the establishment under 1 year (12 months) value, reviews are based on the actual purchase price on the invoice are authorized to accept payment, the price of new construction installation, according to the settlement process, or complete settlement of the category of works (with respect to the work unfinished).
-For those assets has long term use is the property of time from the date of purchase, installation or putting into use on approved unit to move to the kind of non greater than or equal to 1 year (12 months), when reviews to determine the value of the property at the time of the decision reviews; determining the value of assets is based on the quality of the rest of each property and the actual purchase price new single property there at the time and place reviews.





The remaining value of each asset (bronze) = rate% remaining quality of each property type x purchase price or cost of building each new property at the time of review (copper) + remaining quality rate of each asset is determined based on the property, the time used and time of use of each property to determine. For private homes and architectural supplies made under the provisions of part II of the circular of Ministry of Finance building government-number 13/LB-TT on 18/8/1994.
+ The purchase price of the property is the price of the property type of the same type or equivalent to be sold on the market at the time of evaluation.
The price of new construction of housing construction works is calculated as follows: the price of new construction of housing construction works = new construction 1m2 x unit price construction area of the House, building construction new construction 1m2 unit price is applied according to standard pricing price built for browsing for the settlement similar works of the same kind at the time and guest locations reviews under the guidance of building management bodies.
-The total value of the remaining whole property is evaluated as the value of each remaining assets combined.
2. in case the State's investment property was sold to the public outside the facility (or business) by decision of the competent organs shall be as follows: a) based on the evaluation results, the value of the property by the Organization functions on State property valuation made , and reported by the superior authority (if any) submitted to the Department, heads of the Central delegation, the Agency decided to sell the property of the State for the public outside the facility after the opinion of the Ministry of Finance (for assets by the central agency management). Chairman of the provincial people's Committee, the central cities decided to sell the property of the State for the public outside the base as suggested by the Director of the Department of Finance (with respect to the property in local-authority management).
b) procedure for sale of State assets is as follows:-the establishment of the Council of State asset sales: heads of ministries, central mass, or the Chairman of the provincial people's Committee, the central cities decided to form the Council sold, liquidated State assets to the public outside the base. The superior agency heads directly as the President of the Council, together with the members: + representatives of the Department of Finance (for assets belonging to local-authority management).
+ The heads and representatives of the Department of accounting, finance of property management agency.
+ Parts representative offices directly manage the property.
+ Expert is understanding the characteristics, the technical features of the property sold.
-Organize the sale of State assets to the public outside the base.
After the completion of the sale of State assets to the public outside the facility (or business), direct agency asset management and the governing body are recorded steady assets and asset values in the correct amount, the value on the accounting bookkeeping at the time of sale or liquidation of assets.
c) full sale of assets after deducting the cost of the work to sell the property under the current fiscal expenditures are processed according to the provisions of the law.
3. where the assets invested by the State, for non back rental facility was held as follows:-all the property of the State for the public outside the facility (or enterprises) leasing is managed under the regime of State property management. The assets managed by the State for the public outside the facility transferred to the rental of State institutions that function of State property rental, financial agency or same level (for where no organization of State property rental) to manage and for non base rent.
Non-base (or business) make signing the lease State property for the State's organization has the function of State property rental, financial agency or same level (for where no organization of State property rental). Payment of annual property rent paid under a contract signed and implement the handling of money for rent under the provisions of the law.
-Price rental properties are determined by the value because the Organization has the function of State property valuation reviews at the time of the transfer, the remaining time of use of each type of asset to determine price and rental due to the provincial people's Committee, the central cities of decision (for the property of the local-facility management); the decision by the Ministry of Finance (for the assets of the unit in The central sector, on the basis of the proposal of the property management industry.
The property of the State for the public outside the facility (or business) to hire, if time runs out under signed contract that basis outside the public no longer needs the next hire, or during the time the lease is valid that misuse the purpose such as: transfer, transfer to other units that have not been used rental agencies rental contract agree , the Agency contracted for rent made recovery of the property and not be compensated. During use if damaged property repair, or have the expiry is no longer in use are the basis in addition to the established (or business) should have suggested text property management agency handling the sale, or liquidated according to the current rules.
4. The procedure and the conversion sequences public facility, a public sale to non type (or business) of each sector under the guidance of the Ministry of industry, the field of management.
X. implementation of base revenue socialized stipulated in article 14 of Decree 69/2008/ND-CP, instructions are as follows: 1. On the basis of the revenues stipulated in Decree No. 69/2008/ND-CP, the base implementation of socialized management using Active sources, ensure the implementation of the social policy for policy objects under the provisions of the State.

2. With regard to the payment of fees, revenues from providing goods, services, income from interest is split from the joint venture activities, links; interest from bank deposits, bonds non base are closely monitored and recorded in bookkeeping in accordance with the law.
3. Establishments socialization was to decide the level of currency and must be publicly salary on the basis of guarantees cover the costs necessary for the operation and has accumulated investment to develop.
4. With regard to funding due to State budget level (if any), the basis of implementing socialization must separate tracking and settlement under the provisions of the law on the State budget and the writing guide implementation, in particular:-the cost of implementing the tasks ordered by the State.
-Funding to support the implementation of scientific research and technology.
-Funding to implement the national target program.
-Funding to implement training programs for workers.
-The grants, interest support.
-Other expense Accounts.
5. for revenues from aid, sponsorship, gifts must be monitored and publicized by the rules of operation of the facility make socialization.
XI. financial results distribution of socialized establishments specified in article 15 of Decree 69/2008/ND-CP, instructions are as follows: 1. Based on the results of financial operations each year, the income of the base make socialization after already cover the expenses , pay interest, sufficient tax to the State budget according to the provisions of the law are distributed to extract establishment and interest to members.
2. content of the expenses and costs due to the base implementation of socialization to decide and take responsibility, but must ensure compliance with the provisions of the State for the expenses valid to make determining corporate income tax with respect to the external base. The content of the genus to be monitored, fully reflected on the books of premises made socialization.
3. The extract created the Fund, which pays for the income level of workers and divide the interest rate for the capital contribution by the members of the Board (or school) or heads (for no base board) basis make socialization decision consistent with the Charter of the Organization of the activities of establishments.
XII. The responsibility of the facility make socialization stipulated in article 16 of Decree No. 69/2008/ND-CP, be directed as follows: 1. The base make socialization must be registered with the tax authorities when active. Quarterly and annual activity reports professional submit industry-Management Agency (licensing authority). Financial activity report sent industry regulators and financial institutions of the same level.
2. Establishments socialization must abide by the rules of operation, ensure the conditions of professional service, human resources, infrastructure in accordance with the law to provide for social products, satisfactory service, standards of quality and content.
3. Every year, the base implementation of socialization are made public the operation of the facility and publicly active financial situation. The Board (or school) or heads (for no base board) basis make socialization made public according to the rules of operation of the facility outside the establishment. Special need of publicity the following:-the level of publicity costs and fees.
-Publicizing the support level and the amount of budget support to the base implementation of socialization.
-Publicizing the contributions to the State budget of the base make socialization.
4. The base implementation of socialized by the individual organization established to sign active content expertise with State administration in local authority and operates under the provisions of the law. Registration with the tax authorities to make preferential base or corporate income tax.
5. The basis of implementing socialization are responsible to oversee the Organization of accounting, statistics; perform annual audit and publicizing the results of audit under the provisions of the law.
XIII. The task of governance for implementing socialized establishments specified in article 17, 18 Decree No. 69/2008/ND-CP, be directed as follows: 1. The ministries in coordination with the Ministry of natural resources and the environment, the relevant Ministries and the provincial people's Committee, the city of centrally planned building land use planning by industry, and geographical areas. The provincial people's Committee, central cities are responsible for planning, construction management, land use plan in accordance with the provisions of the current law on land; responsibility publicly before 31 December 2008 on the land use planning for the social sector.
2. The ministries, the people's committees of provinces and cities under central Government tasked to specialized agencies in each State management areas informants to track layout, management made socialization to help Ministers and Chairman of the people's Committee of the central cities, performing State management for the base implementation commune Chemical Society.
Quarterly and annually, the professional body of State management under each sector reporting general situation of operation of these facilities perform socialization to send people's Committee Chairman, central cities and ministries, according to each sector.
Periodically each January, the provincial people's Committee, the central cities reporting the implementation of policies to encourage the development of local social fields and send the professional Manager to aggregate. Annual recurring, the professional manager assessment report implementation of socialization in the scope of management, general implementation of socialization of the whole industry and sent to the Ministry of finance to the Ministry of finance, Prime Minister's report.
Industry regulators for establishments responsible social situation report synthetic activity of the base make socialization sent the General Department of statistics (if established by the central facility) and local Statistics Bureau (if established by the local base).
3. State management agency specializing in local and central coordination with relevant agencies to intensify inspection of quality control of the product, service, process, violating the base implementation for the socialization process in operation.
4. The base make socialization activities have serious violations must suspend operation. Level would permit operations for the base implementation of socialized then it decided to suspend the operation of the facility make socialization.
The agency decision to suspend, dissolve the foundations make socialization must be responsible before the law for his decisions.
5. the provincial people's Committee, central cities are responsible for: a) build training plans, the use of human resources to meet the requirements of social mission.
b) assigned to the land fund development organization or the State of the local unit to perform clearance before delivery of leased land, planning for the facility make socialization.
The land fund development organization or State units are assigned to the city, this centrally responsible make restitution, resettlement assistance for land fund social activities. Compensation funding, support and resettlement for land service activities in the area of socialization due to State budget guarantees.
The central budget implementation support mechanism targeted for the local budget difficulties must receive supplements balance from the central budget to carry out the task of compensation, clearance, resettlement assistance for land fund social activities. Level of support by 70% with respect to the mountainous province; 50% for the rest. The provincial people's Committee report the provincial people's Council to decide on the use of land use revenue, revenue xố book has been to leave, local budget resources to ensure the remaining funding section.
Every year, based on the text of the guide building development plan social and economic estimation of annual State budget and the actual situation of local, provincial people's Committee, the city of centrally approved compensation plans, clearance, resettlement assistance for land fund social activities. In particular, the expected total cost of implementation, of the central budget funding support under regulation sent the Ministry of finance, the Ministry of planning and investment in General reported the prime consideration, Parliament decided in the distributed approach the estimation of the central budget every year.
For the province, central cities have regulatory rate revenues of the central budget actively deployed from the local budget resources to perform the duty of compensation, resettlement assistance for land fund social activities.
c) directing, assigned relevant agencies to conduct the bidding project for the base make socialization under the guidance of the Ministry of planning and investment.
d) publicize the procedure, the procedure for resolving land allocation, land rental for base make socialization.
DD) When the construction or modification of the planning, land use plan of the province or city level should ensure the layout of Land Fund for social activities; When building planning, decided to approve the development plan of the new urban, industrial areas Foundation plans to spend to develop construction establishments socialization.
e) monitoring mission, check against the base make socializing on the proper land use management objectives, efficiency; done processing the violation under the provisions of the law.

f) based on the specific instructions of this circular and the text direction of the professional manager as defined in paragraph 10 article 17 of Decree 69/2008/ND-CP issued regulatory regime specific incentives, rents, the level of support for infrastructure investment projects with socializing ... fit to scale , the active form, base types implement socialized; consistent with the requirements of development of each field in the layout and local funds made the preferential policy, support the base implementation of socialization into the local budget estimation.
-The policy regime by the provincial people's Committee, the city of centrally issued preferential regulations in section IV; V and section VII of this circular, the provincial people's Committee, the central cities to report people's Council opinion before enactment.
g) directed tax authorities at local level the tax code for social realization basis, report the situation to privileges of the corporate income tax with respect to the base implementation of socialized made according to Decree No. 69/2008/ND-CP as prescribed.
XIV. Implementation: 1. This circular have the effect after 15 days from the Post Gazette. The previous policy rules that encourage socializing in the fields of education, vocational training; of health; culture; the sport; environmentalists opposed provisions in this circular are repealed.
2. The facility also in public areas specified in point 1 of section I of this circular was established under Decree No. 73/1999/ND-CP dated 19 August 1999; Decree No. 56/2006/ND-CP dated 25 May 2006 from the Government, are eligible to enjoy the policy of encouraging development of socialization as prescribed in this circular, registered with the licensing agencies and tax authorities to enjoy preferential policies according to the instructions in this circular.
The base also in public areas specified in point 1 of section I of this circular was established under Decree No. 73/1999/ND-CP dated 19 August 1999; Decree No. 56/2006/ND-CP dated 25 May 2006 from the Government, are not eligible to enjoy the policy of encouraging development of socialization as prescribed in this circular, then terminate that enjoy preferential policies in terms of socializing since Decree No. 69/2008/ND-CP effective enforcement.    
Organizations and individuals established operating under the enterprise law are independent projects in the area of socialization in the listing regulation of the Prime Minister to register with the competent State agencies and tax authorities to enjoy preferential policies according to the instructions in this circular.
3. In the process of implementation, if any confusion suggest the ministries and provincial people's Committee reflect on the Finance Ministry to promptly resolve./.