Bản dịch văn bản 20/2003/TTLT/BTC-BVHTT-BNV
Joint circular 20/2003/TTLT/BTC-BVHTT-BNV
Cơ quan ban hành: Bộ Nội vụ
Ngày ban hành: 2003-03-24

JOINT CIRCULAR No. 20/2003/TTLT/BTC-BVHTT-BNV OF MARCH 24, 2003 GUIDING THE FINANCIAL MANAGEMENT REGIME APPLICABLE TO NON-BUSINESS UNITS WITH REVENUES WHICH OPERATE IN THE FIELD OF CULTURE AND INFORMATION In furtherance of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 on the financial regime applicable to non-business units with revenues, the Ministry of Finance issued Circular No. 25/2002/TT-BTC on March 21, 2003 guiding the implementation thereof. In order to suit the particulars of culture and information activities, the Ministry of Finance, the Ministry of Culture and Information and the Ministry of the Interior hereby jointly further guide a number of contents of the financial management regime applicable to public non-business units with revenues, which are engaged in the culture and information domain, as follows: I. SUBJECTS Subject to this Circular are public culture and information non-business units with revenues, which are partly provided with State budget fundings for their regular activities or cover all expenditures for regular activities themselves (referred collectively to as the culture and information establishments with revenues), including: - Art units: Specialized theatres (popular opera, classical opera, reformed opera, song-dance-music, drama, puppet shows, circus,...), general art troupes of all levels (including symphony orchestras). - Museums, relics-managing units and scenic places-managing units. - Press agencies and journals. - The Art and Cinematographic Archival Institute, the Cinematographic Technique Center, and the National Film Projection Center. - Public libraries. - The information-exhibition centers, the exhibition houses, and the culture and information houses. - Other non-business units with revenues: The Opera House Managing Board, the Writing House, and the International Press Cooperation and Communication Center. - Other central and local specific culture and information non-business units engaged in the following domains (if any): Cinematography, book distribution, information and propagation,... The above-said non-business units shall be subject to Decree No. 10/2002/ND-CP when they fully meet the following conditions: - Having the competent agencies’ written decisions on the establishment of the units; - Having legal person status and their own seals; - Having accounts at the State treasuries or banks; - Having finance and accounting organizational apparatuses; - Having lawful revenue sources. The competent agencies shall have to create favorable conditions for the culture and information establishments to implement the Government’s Decree No. 10/2002/ND-CP of January 16, 2002. The cost-estimating units under the culture and information establishments with revenues such as the training centers, the centers for research and application of sciences and techniques and the research institutes shall be subject to the Government’s Decree No. 10/2002/ND-CP of January 16, 2002, this Circular and guiding circulars suitable to their operation domains (education and training, scientific research,...). For the culture and information establishments with revenues with many independent-accounting attached units, they shall be assigned by competent agencies stable estimates for grade 1- or grade 2-cost-estimating units in order to assign the autonomy to attached cost-estimating units. The culture and information establishments without revenue sources from non-business activities shall not be subject to this Circular. Fundings for regular activities of the culture and information establishments without revenues shall be allocated by the State budget (at both central and local levels) and managed according to the current financial management mechanism. II. NON-BUSINESS REVENUE SOURCES OF PUBLIC CULTURE AND INFORMATION ESTABLISHMENTS Public culture and information establishments shall have the following non-business revenue sources: 1. The current assorted charges and fees according to regulations: 1.1. Library charges and charges for use of documents archived in libraries. 1.2. Charges for evaluation of films and film scripts, fees for copyright registration, fees for granting of advertising permits, fees for expertise of contents of cultural products and granting of permits for the import and export thereof, charges for issuance of art programs’ stamps and labels (magnetic tapes, video tapes, as well as CD, VCD and DVD discs),... 2. Revenues associated with the units’ activities: 2.1. Revenues from the sale of tickets for art performances; film tickets; tickets for exhibitions, museums and relics,... 2.2. Revenues from art performance contracts signed between the units and domestic as well as foreign organizations and individuals; revenues from the service and/or art performance activities organized by the units’ officials and actors and the outsiders, which are paid to the units according to the package mechanism. 2.3. Revenues from service-providing activities associated with the units’ non-business activities: The exploitation of material bases (theatres, workshops, meeting halls, equipment); the provision of film printing, developing, dubbing and restoration as well as film document-exploiting services; the exploitation of museum and library archives,... 2.4. Revenues from activities of publishing and broadcasting advertisements on newspapers, journals and publications; from the distribution of newspapers and journals, as well as information and agitation activities,... 2.5. Other lawful revenues retained at units for use according to the State regulations. The levels of collection of the above-said revenues shall be agreed upon in contracts between the units’ heads and the service requesters according to the principles of offsetting reasonable expenditures and having accumulation. 3. Revenues from attached units in support of common activities: Attached cost-estimating units may deduct part of the units’ non-business revenue sources to support the superior cost-estimating units in the implementation of common activities, the deduction percentage shall be decided by the heads of the subordinate units. 4. Other revenues as prescribed by law such as interests on bank deposits from production and service provision revenues,... Apart from the above-said non-business revenues, the culture and information establishments with revenues may mobilize lawful capital from domestic and foreign organizations and individuals in service of their production and service-providing activities according to the current regulations. III. CONTENTS OF EXPENDITURES ON REGULAR ACTIVITIES The culture and information establishments with revenues may use the State budget-allocation sources and the units’ non-business revenue sources to spend on their regular activities according to the following contents: 1. Payment to officials, employees and contractual laborers: Payment of salaries, wages, bonuses and salary allowances; collective welfare; contributions and deductions for payment to social insurance, health insurance and trade union fee according to the current regime. 2. Administrative management expenditures: Expenses for electricity, water, petrol and oil, environmental sanitation, procurement of office supplies, public services, working-trip allowances, conference expenses, communication, propagation as well as telephone and fax charges,... 3. Direct expenses for the units’ professional operations according to the assigned functions and tasks. 4. Expenses for the units’ grassroots-level scientific and technological research. 5. Expenses for training and fostering to raise the qualifications of the units’ laborers (excluding expenses for re-training according to the State norms). 6. Rents: Expenses for renting transportation means, houses, land and assorted equipment; hiring domestic and foreign experts as well as labor, hiring the training of officials and others. 7. Direct expenditures on the units’ production and service activities, including wages; raw materials, fuel and materials; fixed asset depreciation; commissions; tax payments (if any) according to law provisions. 8. Regular expenditures related to the work of charge and fee collection according to the current regulations. 9. Expenses for procurement and regular repair: Expenses for procurement of substitute tools, regular repair of fixed assets in service of professional work as well as renovation and maintenance of infrastructural works. 10. Expenses for international cooperation: Outbound and inbound delegations. 11. Other expenses: Expenses for repayment of principals and interests of loans from domestic and foreign organizations and individuals (if any); use of non-business revenue sources for contribution to social charity, expenses for order and security,... Irregular expenditures shall comply with the provisions of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 and the Finance Ministry’s Circular No. 25/2002/TT-BTC of March 21, 2002. IV. PUBLIC CULTURE AND INFORMATION ESTABLISHMENTS WITH REVENUES ARE ENTITLED TO FINANCIAL AUTONOMY, MAKE THEIR OWN DECISIONS AND TAKE SELF-RESPONSIBILITY AS FOLLOWS 1. Regarding the use of State budget funding sources and non-business revenue sources: 1.1. For the culture and information establishments with revenues which cover all expenditures on their regular activities: The competent agencies shall assign stable estimates for 3 years to attached units as follows: a/ Assignment of estimates of collected charges and fees belonging to the State budget, including: - The total charge and fee revenue amount. - The charge and fee amount left for the units for use under the competent State agencies’ regulations on each type of charge and fee. - The charge and fee amount to be remitted into the State budget. For those charges and fees retained and remitted into the State budget in percentages, annually the agencies competent to assign the revenue estimates shall adjust them to suit the units’ activities. The managing agencies shall not assign the production and service provision revenues to the culture and information establishments with revenues, the units shall formulate the collection plans for administration in the whole year. Particularly for non-business units with only production and service provision revenue sources but without charge and fee revenue sources, the competent agencies shall assign production and service provision revenue estimates which shall serve as basis for revenue-expenditure administration. b/ Assignment of expenditure estimates: - To assign the total expenditures on regular activities from the charge and fee revenue sources retained at the units for use as prescribed by the competent State agencies. - Irregular expenditures from the State budget: For funding for implementation of the State-, ministerial- or branch-level scientific research subjects; national target programs; goods-ordering funding under the State’s regime; funding for payroll streamlining; reciprocal funding of foreign projects; aid and loan capital; capital construction investment capital; funding for procurement and overhaul of fixed assets; and other irregular expenditures, the managing ministries (for centrally-run non-business units with revenues), or local managing bodies (for locally-run non-business units with revenues) shall assign estimates to non-business units according to the current regulations. c/ In cases where the units’ revenues exceed the assigned stable charge and fee revenue, they may use the whole excess revenue amount (the retained amount) to supplement their salary funds and operation fundings according to regulations. In cases where the units’ revenues are less than the assigned charge and fee revenue estimates (the retained amounts), they must adjust and reduce expenditures correspondingly. For non-business units assigned the production and service provision revenues by the competent agencies, if they have excess revenues, they may use the whole excess revenues to increase income and material bases, and if they have deficient revenues, they must reduce expenditures correspondingly. 1.2. For the culture and information establishments with revenues which cover part of expenditures on regular activities by themselves: They shall be assigned by the competent agencies revenue estimates from revenue sources and stable expenditure estimates for 3 years as follows: 1.2.1. Assignment of estimates of collected charges and fees belonging to the State budget, including: - Total charge and fee revenue. - The charge and fee amount retained at the units for use as prescribed by the competent State agencies. - The charge and fee amount to be remitted into the State budget. For charges and fees retained and remitted into the State budget in percentages, annually the agencies competent to assign the revenue estimates shall adjust them to suit the units’ activities. The managing agencies shall not assign production and service provision revenue amounts. The units shall draw up collection plans for administration in the whole year. Particularly for non-business units with only production and service provision revenue sources but without charge and fee revenue sources, the competent agencies shall assign production and service provision revenue estimates which shall serve as basis for revenue-expenditure administration. 1.2.2. Assignment of expenditure estimates: a/ Expenditures on regular activities: - To assign the aggregate expenditures on regular activities from the charge and fee revenue sources retained at the units for use as prescribed by the competent State agencies. - To assign the aggregate expenditures on regular activities from the State budget source allocated for the first year of the stable period, which shall be increased every year in percentage decided by competent authorities. b/ Irregular expenditures from the State budget: For fundings for implementation of the State-, ministerial- and/or branch-level scientific research subjects; national target programs; funding allocated by the State according to goods-ordering regime; funding for payroll streamlining; reciprocal funding of foreign projects; capital construction investment capital; funding for procurement and overhaul of fixed assets: The managing ministries (for centrally-run non-business units with revenues), or local managing agencies (for locally-run non-business units with revenues) shall assign estimates to non-business units according to the current regulations. 1.2.3. In cases where the units save regular expenditure funding or have the retained charge and fee revenue amounts increased in comparison with the assigned estimates, they may use all the saved funding sources and the increased revenue amounts to supplement their salary funds and operation fundings. In cases where the revenues are less than the assigned estimates, the units must adjust by reducing their expenditures correspondingly. For non-business units assigned production and service provision revenues by the competent agencies, if they have excess revenues, they may use all the excess revenue amounts to increase incomes and material bases, and if revenues are deficient, they must reduce expenditures correspondingly. After three-year funding stability period, non-business units with revenues shall make final-review reports and submit them to the competent agencies for consideration and decision on the stable assignment of fundings for the next period. 2. Payrolls serving as basis for estimation of salary expenditures are the payrolls assigned by the competent agencies by December 31 of the preceding year. In the course of operation, the heads of non-business units with revenues may decide the plans on labor employment as follows: 2.1. To rearrange the assigned officials, public servants and employees (including those who have signed labor contracts within the payroll quotas) in order to raise the efficiency and quality of the units’ activities. Those who are subject to payroll streamlining shall be entitled to policies and regimes according to the current regulations; 2.2. For non-business units with revenues, which cover all expenditures on regular activities, basing themselves on the working demands and financial capability of the units, the heads may sign labor contracts according to the provisions of the labor legislation; those who are entitled to sign labor contracts with indefinite term must fully meet the set criteria and professional title structures according to the regulations of the branch- or domain-managing agencies, who are ranked in the non-business administrative salary scale prescribed in the Government’s Decree No. 25/ND-CP of May 23, 1995 and entitled to interests and obligations according to law provisions. 2.3. For non-business units with revenues, which cover part of expenditures on regular activities, basing themselves on the units’ working demands and financial capability, the heads may sign labor contracts according to the provisions of the labor legislation, which must suit the payroll norms set by the competent agencies; those who are entitled to sign indefinite-term labor contracts must fully meet the set criteria and professional title structures according to the regulations of the branch- or domain-managing agencies, and they shall be ranked in the non-business administrative salary scale prescribed in the Government’s Decree No. 25/ND-CP of May 23, 1993 and entitled to interests and obligations according to law provisions. 2.4. The heads of the culture and information establishments with revenues may terminate labor contracts with those who sign labor contracts with the units. The order and procedures for terminating labor contracts shall comply with the provisions of the labor legislation. 2.5. To effect the regime of democracy and publicity according to law provisions. 3. Salary and income funds: Salary and income funds of the culture and information establishments with revenues shall come from the following two sources: 3.1. The State budget source allocated for spending on salary and wage funds as well as salary allowances for payroll officials, public servants and employees as well as contractual laborers (for the units which cover part of expenditures on regular activities) shall comply with the provisions of the Government’s Decree No. 25/ND-CP of May 23, 1993 and the current documents guiding salary and salary allowances. 3.2. Basing themselves on the financial operation results (non-business revenue sources and regular expenditure savings) and the performance of professional tasks as well as salary and income funds of the culture and information establishments with revenues determined under the provisions at Point 1, Section IV of the Finance Ministry’s Circular No. 25/2002/TT-BTC of March 21, 2002 guiding the implementation of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 on the financial regime applicable to non-business units with revenues, the units shall work out the Regulation on salary and wage payment, and publicly discuss it to reach agreement at the conferences of the units’ officials, public servants and employees. Basing themselves on the unit’s Regulation on salary and wage payment as well as the determined salary funds, the units’ heads shall decide on the levels of salary and wage payments for officials, public servants, employees and contractual laborers according to the efficiency of each person’s monthly work. 3.3. At the year-end, the culture and information establishments with revenues which have not paid up salaries may include them into the income reserve funds and transfer them to the subsequent year for further spending. 4. Formulation of internal spending regime: - Within the scope of the units’ financial sources (including the State budget allocations and non-business revenue sources), the heads of the culture and information establishments with revenues shall set norm criteria and formulate internal spending regime on managerial and professional expenses, which are higher or lower than the spending level set by the State and suit the units’ specific activities. - In internal spending regime, the culture and information establishments with revenues should give priority to expenses for operations in order to quantitatively and qualitatively ensure the units’ culture and information professional activities. - The above-said spending criteria, regimes and norms shall be discussed publicly in the units, the internal spending regime shall serve as basis for the units’ heads to administer the use and settlement of fundings from the State budget sources and the units’ non-business revenue sources, and the legal base for the State treasuries to control expenditures. 5. Allocation of fundings from the State budget: Basing themselves on the assigned State budget estimates, the finance bodies shall allocate regular fundings (to units which cover part of expenditures themselves) through the State treasuries into Section 134 "Other expenses" according to each corresponding type and item of the State Budget Index. In cases where the allocations have been made according to the sections of the State Budget Index, the units’ heads already assigned the autonomy may adjust the spending items in the total fundings for regular expenditures already allocated. For irregular expenditure fundings, the finance bodies shall allocate them according to the current State Budget Index. 6. Regarding the deduction for and use of fixed asset depreciation: The culture and information establishments with revenues engaged in providing services at requests as well as production and service provision activities must depreciate fixed assets according to the provisions of the Finance Minister’s Decision No. 166/1999/QD-BTC of December 30, 1999 promulgating the Regulation on the use management and deduction for fixed asset depreciation, and the State’s current guiding documents. In special cases, the units’ heads may decide on the application of depreciation rate which is higher than the prescribed rate in order to recover capital in time but such must suit the life and technical capability of the assets as well as repayment capability of the service beneficiaries. The whole fixed asset depreciation money amount shall be accounted into service expenditures in contracts signed between the culture and information establishments with revenues and production- and/or service-requesting parties. 7. For the culture and information establishments with revenues wishing to liquidate assets: To set up the Councils for Asset Liquidation under the Finance Minister’s Decision No. 55/2000/QD-BTC of April 19, 2000 promulgating the Regulation on the management of the disposal of State assets in administrative and non-business agencies. For the proceeds from asset liquidation after subtracting liquidation expenses (weighing, measuring, counting, transporting and determining technical parameters, extra-time pay (if any),...), the culture and information establishments with revenues may include them into the units’ non-business operation development funds. In cases where assets formulated from loan capital sources are liquidated, if loan capital has not yet been paid up, the units shall use the proceeds from liquidation (after subtracting liquidation expenses) to repay loan capital, if loan capital has been paid up, they may include them into the units’ non-business operation development funds. 8. At the year-end, if the State budget-allocated regular expenditures fundings and non-business revenues of the culture and information establishments with revenues have not yet been spent up, they may be transferred to the subsequent fiscal year for further spending and settlement. On the basis of comparison between the State treasuries and the units by the end of December 31, the State treasuries shall carry out procedures for transferring the fundings not yet spent up to the culture and information establishments with revenues for the subsequent year under the Finance Ministry’s Circular No. 81/2002/TT-BTC of September 16, 2002, and at the same time notify such in writing to the finance bodies of the same level for management. 9. The culture and information establishments with revenues shall conduct book-keeping accounting according to the Finance Ministry’s Circular No. 121/2002/TT-BTC of December 31, 2002 guiding the accounting regime applicable to non-business units with revenues. V. IMPLEMENTATION PROVISIONS This Circular takes implementation effect as from January 1, 2003 Other contents on financial management shall comply with the provisions of the Finance Ministry’s Circular No. 25/2002/TT-BTC of March 21, 2002. The Radio Voice of Vietnam, Vietnam Television Station and Vietnam News Agency shall follow separate financial management mechanism under the Prime Minister’s decision, not complying with the guidance in this Circular. In the course of implementation, if any problems arise, the culture and information establishments with revenues should report them to the three ministries for appropriate amendment and/or supplementation. For the Minister of Finance Vice Minister NGUYEN CONG NGHIEP For the Minister of Culture and Information Vice Minister TRAN CHIEN THANG For the Minister of the Interior Vice Minister NGUYEN TRONG DIEU