Thông tư 47/2017/TT-BTC hỗ trợ cơ sở giáo dục thí điểm đổi mới cơ chế hoạt động

THE MINISTRY OF FINANCE 

Circular No. 47/2017/TT-BTC dated May 15, 2017 of the Ministry of Finance guiding the provision of state funding for higher education institutions and public vocational education institutions that carry out pilot innovation of the operation mechanism according to the Government’s Resolution No.77/NQ-CP dated October 24, 2014

Pursuant to the Government’s Decree No.163/2016/ND-CP dated December 21, 2016 on guidelines for the Law on State Budget;

Pursuant to the Government’s Decree No.215/2013/ND-CP dated December 23, 2013on functions, tasks, powers and organization structure of the Ministry of Finance;

Implementing the Government’s Resolution No.77/NQ-CPdated October 24, 2014 on pilot renovation of the operation mechanism of public higher education institutions during 2014-2017, Government’s Resolution No.59/NQ-CPdated July 07, 2016 on the Government’s Regular Meeting – June 2016, Government s Resolution No. 40/NQ-CP dated May 10, 2017 onthe Government’s Regular Meeting- April 2017;

At the request of the Director General of Department of Public Expenditure;

The Minister of Finance herby promulgates a Circularon guidelines for provision of state funding for higher education institutionsandpublic vocational education institutions that carry out pilot innovation of operation mechanism according to the Government’s ResolutionNo. 77/NQ-CP datedOctober 24, 2014.

Article 1. Scope of adjustment and subject of application

1.Scope of adjustment: This Circular deals withprovision of state funding for higher education institutionsandpublic vocational education institutions that carry out pilot innovation of operation mechanism according to the Government’s Resolution No. 77/NQ-CP datedOctober 24, 2014(hereinafter referred to as “Resolution No.77/NQ-CP”).

2.Subject of application: Higher education institutionsandpublic vocational education institutions(hereinafter referred to as “educational institutions”) allowed by the Prime Minister to carry out pilot innovation oftheoperation mechanismaccording to theResolutionNo. 77/NQ-CP.

3.Implementation duration: from January 01, 2016 to the ending date specified in the Resolution No.77/NQ-CPis completed.

Regarding the educational institutions allowed by the Prime Minister to carry out pilot innovation of the operation mechanism after January 01, 2016, the duration isfromthe date of allowance to the ending date specified inResolution No. 77/NQ-CP.

Article 2. State funding for educational institutions

1.Educational institutions shall declare and pay corporate income tax in accordance with applicable regulations of the law on administration of tax on income from services, short-term training courses and deposit interest.

State funding shall be provided for educational institutions equivalent to the abovementioned corporate income tax already paid to state budget.

2.According to the paid corporate income tax mentioned in Clause 1 of this Article (the tax settled in previous year and certified by the competent tax authority in accordance with regulations of the Tax Law), educational institutions shall submit a report to the supervisory authority (Ministries, central government authorities or People’s Committees of provinces), which will submit a consolidated report to the Ministry of Finance or submit a report to the Ministry of Finance (for the educational institution operating without any supervisory authority) to request funding before May 15.

The Ministry of Finance shall make a decision within its power or request a competent authority to decide to provide state funding for educational institutions in accordance with applicable regulations on allocation of state budget (provide additional funding in the current year to Ministries,central government authoritiesand local governments, which will allocate it to affiliated educational institutions) or provide direct assistance for the educational institution operating without any supervisory authority.

Article 3.Management and useof state funding

1.The funding specified in Article 2 is provided by state budget for performance ofoccasionaltasks by educational institutions (the funding for performance of occasional tasks is provided by the competent authority).

2.Educational institutions shall transfer state funding to the fund for school development or establish a student assistance fund. Specific expenditures (specific amount or ratio) shall be decided by the institution and specified in regulations on internal expenditures to ensure conformity with actual operations of such institutions, including:

-Expenditures on development of educational institutions: expenditures on construction of facilities and procurement of working equipment and instruments; expenditures on improvement of capability of administrative operations; expenditures on application of technological and scientific advances; expenditures on provision of advanced training for employees in educational institutions; contributions of capital under joint venture or association agreements with other domestic and foreign entities (for the entity granted capital) to provide services in conformity with the assigned functions and tasks and other expenditures (if any).

-Expenditures on establishment of a student assistance fund: expenditures on encouragement scholarship and forms of scholarships, rewards, other regular or unscheduled assistance in accordance with regulations of educational institutions; other expenditures on activities by students (scientific research; movements, extracurricular activities, etc.) and other assistance provided for students.

3.The management, use and settlement of the state funding shall be in compliance with the Law on State Budget and applicable regulations.

Article 4. Implementation organization

1.This Circular takes effect on July 01, 2017 and applies from the 2016 tax period.

2.Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance./.

For the Minister

The Deputy Minister

Tran Xuan Ha