|
MINISTRY OF
FINANCE - MINISTRY OF SCIENCE AND TECHNOLOGY
-------
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.:
44/2007/TTLT-BTC-BKHCN
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Hanoi, May 07,
2007
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JOINT CIRCULAR
GUIDING NORMS OF CONSTRUCTION AND ALLOCATION OF BUDGET
ESTIMATES FOR THEMES AND PROJECTS OF SCIENCE AND TECHNOLOGY USING THE STATE
BUDGET
Pursuant to the Decree No.60/2003/ND-CP dated
06/6/2003 of the Government detailing and guiding the implementation of the
State Budget Law;
Pursuant to the Decision No.171/2004/QD-TTg
dated 23/09/2004 by the Prime Minister on approving the scheme to renovate the
management mechanism of science and technology;
To unify the establishment and allocation of
budget estimates of the themes and projects of science and technology (S&T)
using the state budget, joint Ministries of Finance - Science and Technology
provide the following guidance:
PART I.
GENERAL PROVISIONS
1. Subjects
and scope of governing:
This Circular shall apply to:
The themes of scientific research, projects of trial production, projects of
S&T using the state budget (including the themes of scientific research,
projects of trial production, project of S&T of state-level, ministerial
level, ministerial-level agencies, Governmental agencies, the Office of the
President, Office of the National Assembly, the Committees of the Party and the
central offices of the Association unions, provincial and centrally-run city
level - hereinafter referred to as themes, projects of S&T); activities serving
management of themes, projects of S&T of the competent authorities.
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2.
Interpretation of terms:
a. The theme of scientific
research: means a mission of S&T in order to discover rules, describe,
explain the movement cause of objects, phenomena or create principle,
solutions, know-how, patents,. ... expressed in the forms of: Themes of basic
research, of applied research, of experimental deployment or a combination of
basic research, applied research and experimental deployment.
b. Trial production
project (project of TP): means the task of science and technology to
apply the results of scientific research and experimental deployment to test
the solutions, methods, socio-economic management model or trial production in
a small scale in order to perfect the new technology, new products before they
are put into production and life.
c. Project of Science and
Technology (project of S&T) means the task of science and
technology, including a number of themes of scientific research and a number of
projects of trial production of organic, synchronous association and carried in
a certain time to settle issues of science and technology mainly for the
production of a product or a group of major, key products with impact to
improve the technology level of an branch, a field and having great influence
on the socio-economic development of the country.
d. Scientific topics:
means a scientific matter needs to be solved in the course of study of a theme,
the project of S&T, to identify points of science and prove these points by
the scientific arguments, including theoretical argument (rationale) and the
actual argument (as the results of survey, investigation, testing, experiments
done by the authors or citing works of other colleagues).
Scientific topics are
classified into 2 categories below:
- Type 1: Theoretical
researching topic including the activities to collect and process available
information and data, the scientific points which have been proven to be true,
are extracted from documents, books, newspapers and scientific works of the
predecessors, research-experiment in the laboratories, thus making the needed
arguments to prove those scientific arguments.
- Type 2: Theoretical
researching topic in combination with experimental deployment, in addition to
activities such as scientific topic-type 1 above, it also includes
activities of investigative, interviews, research, testing, and experimentation
in reality to control, compare, analyze, and evaluate to demonstrate the
scientific points.
e. Expert: means a
person with relevant expertise and deep knowledge, having at least 05 years
experience in the field of S&T of the themes and projects, mastering
management mechanism of S&T; having experience in implementing the tasks of
S&T, transfer and application of scientific and technological results into
practical production; reputable expertise and professional ethics.
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h. Organization presiding
over themes and projects: means an organization with legal entity status
assigned duties and funding to implement a theme or project by a competent
management agency.
PART
II. SPECIFIC PROVISIONS
1. The contents of
expenditure for the activities serving the management of the competent agencies
over the themes, projects of S&T:
a. Expenditure for
consultancy: Identification of themes and projects of S&T; recruitment and
selection of organizations and individuals in charge of the themes and projects
of science and technology, including expenditure for scientific labor of
experts commenting, criticizing, evaluating dossiers, themes and projects,
appraising contents and finance of the themes or projects; expenditure for
advisory council meetings; expenses for travel and accommodation of remote
experts who are invited to participate in the consultancy.
b. Expenditure for the
midterm examination, assessment (if any), assessment to accept the results of
the themes, projects at the management level of themes and projects, including
expenditure for the experimental labor of the results of themes, projects,
labor of experts commenting, criticizing, evaluating results of the themes and
projects; expenditure for the meetings of the inspection teams, the evaluation
expert teams, mid-term evaluation council ( if any), the Advisory Council of
acceptance assessment; the expenses for travel, accommodation of remote experts
who are invited to join in mid-term assessment, acceptance assessment.
c. Other expenses directly
related to the activities serving the State management of the competent
agencies over the themes, projects of S&T.
2. Expenditure contents of
the themes, projects of S&T:
a. Expenditure for workers
participating directly in implementing the themes or projects, including:
- Expenditure for labor of
scientists, technical personnel directly participating in the implementation of
the themes and projects of Science and Technology, such as: theoretical
research, study of processes of technology, the solution of Science and
Technology, design, trial manufacture; theoretical research of arguments in the
social sciences and humanities; implementation, monitoring of experiments and
sample analysis; survey, designing of the questionnaire, sociological
investigation; processing, analysis of survey data, sociological investigation;
writing of computer software; scientific report summarizing themes and
projects, recommendation report; expenditures for support of training, transfer
technology.
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b. Expenditure for the
purchase of supplies, raw materials, documents, materials, data, books, referential
magazines, technical documentation, technological know-how, professional
documents, publications, tools, labor protection serving the scientific
research and technology development.
c. Expenditure for repair,
purchase of fixed assets:
- For purchase of essential
properties directly serving activities of scientific research and technological
development of the themes or projects;
- For rental of properties
directly involved in conducting research and technological development of the
themes or projects.
- For depreciation of fixed
assets (if any) during the period directly involved in implementation of the
themes and projects under the depreciation rate described for assets of the
enterprises.
- For repair of equipment and
material facilities directly serving the research of the themes and projects.
d. Expenditures for: Domestic
travelling fees; reception of delegations, general conference, seminars of the
themes and projects, stationery and printing; translation of documents from
foreign language; general management of the host (including indirect
remuneration for performing the themes and projects, payment of utilities,
clerical fees, office phone and money for using the working facilities of the
host, ...); grassroots level acceptance test (internal acceptance test,
including expenditure content for experts of analysis, evaluation, testing of
results, products of the tasks prior to the acceptance assessment);
registration for protection of intellectual property rights for the results of
scientific research - technological development; expenditure for advertising,
marketing, trade promotion (if any) for the products of themes and projects,
some other expenses directly related to the themes and projects.
3. Delineation of investment
source from the state budget:
a. State Budget invested in
the themes and projects of S&T under the direction of key research is
identified in the strategy of development of S&T; the themes and projects
of S&T in the field of basic research or basic research oriented application,
strategic research, policy and public service areas for socio-economic
development of the whole country, localities and regions.
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c. The themes and projects of
S&T under the direction of research for application deployment, technology
development and the S&T themes and projects of other areas, mainly invested
by organizations and individuals with their own funds.
The Ministry of Science and
Technology issues guidelines detailing the classification of themes, projects
of S&T under the direction of S&T research mentioned in this Section.
4. The frames of the budget
allocation:
a. For the activities serving
the management of the competent agencies over the themes, projects of science
and technology:
Unit:
1,000 VND
No.
Contents
Unit
Norm frame for maximum expenditure
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Expenditure for consultancy to
identify tasks of S&T
a
Building of subject approved of
theme, project for publication.
Theme,
project
1,500
b
Council meeting to identify
theme, project
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-
Council chairman
300
-
Scientific members, clerks
200
...
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Administrative clerks
150
-
Representative invited to attend
70
2
Expenditure for consultancy to recruit,
select organizations, individuals presiding over
...
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a
Comment, assessment of the
criticizing members
-
Tasks with 3 registration
dossiers
01
dossier
450
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Tasks with 4 to 6 registration
dossiers
01
dossier
400
-
Tasks with more than 7
registration dossiers
01
dossier
360
b
Comment, assessment of the
council members
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-
Tasks with 3 registration
dossiers
01
dossier
300
-
Tasks with 4 to 6 registration
dossiers
01
dossier
270
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Tasks with more than 7
registration dossiers
01
dossier
250
c
Expenditure for consultancy
council meeting to review, select theme, project
-
Council chairman
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300
-
Scientific members, clerks
200
-
Administrative clerks
150
...
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Representative invited to attend
70
3
Expenditure for appraising
content, finance of theme, project
-
Head of appraisal team
...
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250
-
Members participating in appraisal
Theme,
project
200
4
Expenditure for consultancy in
official acceptance assessment at level of management of S&T task
...
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Comment, assessment
-
Comment, assessment of critic
Theme,
project
1,000
-
Comment, assessment of the
council members
...
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600
b
Specialist of analysis,
assessment, experimentation of results, products of the tasks before the
acceptance assesment made at the level of management.
(Number of specialists shall be decided
by the competent level but not exceeding 05 specialists/theme, project).
Report
1,000
c
Meeting of specialists team (if
any)
Theme,
project
...
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-
Team head
250
-
Members
200
-
...
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70
d
Official acceptance council
Theme,
project
-
Council chairman
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
-
Scientific members, clerks
300
-
Administrative clerks
150
-
...
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70
b. For the activities to implement
themes, projects of S&T
Unit: 1000 VND
No.
Contents
Unit
Norms of building and allocation of maximum estimate
1
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Theme,
project
2,000
2
Topic to research,
build the process of technologic science and natural science (topic to build
according to products of the themes, projects)
Topic
- Topic type
1
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- Topic type
2
30,000
3
Topic to research
the area of social science and humanities
Topic
...
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8,000
- Topic type
2
12,000
4
Report of
materials of themes, projects
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5
Formation of
form of the questionaire;
-In research of
science and technology
- In research
of social science and humanities:
+ Up to 30
norms
+ More than
30 norms
Approved
slip form
500
...
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500
1,000
6
Information provisions:
- In research
of science and technology
-- In research
of social science and humanities:
+ Up to 30
norms
+ More than
30 norms
Slip
...
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50
50
70
7
Report on
processing, analysis of investigation data
Theme,
project
4,000
8
...
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Theme,
project
12,000
9
Consultancy
for assessment of S&T task acceptance of grassroots level (internal
acceptance test)
a
Comment,
assessment
...
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-
Comment,
assessment of critic
Theme,
project
800
-
Comment,
assessment of the council members
Theme,
project
500
b
...
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(Number of
specialists shall be decided by the competent level but not exceeding 05
specialists/theme, project).
Báo
cáo
800
c
Meeting of
specialists team (if any)
Meeting
-
Team head
...
...
...
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200
-
Members
150
-
Representative
invited to attend
70
...
...
...
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Meeting of
acceptance council
Meeting
-
Council
chairman
200
-
Scientific
members, clerks
...
...
...
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150
-
Administrative
clerks
100
-
Representative
invited to attend
70
...
...
...
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Scientific
conference
Meeting
- Chairman
200
- Conference
clerk
...
...
...
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100
- Speech
report by orders
500
-
Representative invited to attend
70
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Remuneration
for responsibility of general operation of chairman of theme, project
Month
1,000
12
General
management of S&T task (including expenditure for responsibility of clerk
and accountant of theme, project at the rates decided by chairman of that
theme).
Year
15,000
For the themes and projects
of Science and Technology: The norms prescribed in this Circular to unify the
formation and allocation of budget expenditures estimate for the themes,
projects and expenditure orientation; when carrying expenditures and control of
expenditures, comply with the provisions and regime of funding package to
implement the themes or projects specified in the joint Circular
No.93/2006/TTLT/BTC-BKH&CN dated 04/10/2006 of the joint Ministry of
Finance - Ministry of Science and Technology.
For the activities serving
the competent agencies’ management: the norms prescribed in this Circular are
the maximum spending norms.
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1. Construction of cost
estimates for the activities serving the state management of the competent
state agencies over the themes, projects of science and technology: The ministries,
local, central agencies: Based on the plan to identify and select themes and
projects of Science and Technology in the year; mid-term assessment, inspection
plan (if any), assessment for acceptance for the themes and projects of Science
and Technology of the year and frame of expenditure norms specified in this
Circular for estimating and summing into the S&T non-business expenditure
estimates of the ministries, central agencies, the Departments of Science and
Technology or the units assigned state management task on S&T in the
localities at the same time to form expenditure estimate of the annual budget
for submission to competent authorities for approval.
2. Formation of funding
estimate of the themes, projects of S&T:
a- Based on:
- The contents of research,
the volume of works need to be implemented to achieve the objectives and
products of the themes, projects which have been approved by the competent
authorities;
- The technical and economic
norms issued by the ministries, functioning branches, the frame of state
allocation norms prescribed in this Circular and the regimes, the current
policies of the state. Where there is no economic -technical norm, it needs to
explain in details the bases of estimation.
b-Requirements:
- Estimated budget of the
themes, projects is built and explained according to research content and
associated with specific products of the themes and projects.
- Individuals who are
assigned to preside over duties, the host units are responsible for making
estimates to submit to the competent agencies for approval of S & T themes,
projects considered for approval.
3. Verification and approval
of estimates of S & T themes, projects:
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b- For the themes and
projects of Science and Technology at Ministerial, provincial, municipal level
with funding estimate to be built from 300 million VND or more (for the themes
in the field of social sciences and humanities) and 600 million VND or more
(for the themes and projects in the field of natural science and science of
technology); the themes and projects of Science and Technology at state level
with estimate to be built from 500 million VND or more (for the themes in the
field of social sciences and humanities) and 1,000 million VND or more (for the
themes and projects in the field of natural science and science of technology)
or the complex themes, projects, unclear bases for construction of estimates
and other themes, projects that the competent State management agencies
authorities have found it necessary to appraise the cost estimates, then:
- The State management
agencies that are competent to approve the S&T themes, projects establish a
team to appraise cost estimate of the themes, projects of science and
technology (including experts with deep knowledge of the field of S&T
themes, projects, the economist/financial experts and entrepreneurs with
experience and knowledge of areas related to the themes, projects of S&T
need to be appraised);
- The appraisal team based on
results of work of the selection Advisory Council (or Council to review,
approve explanation of themes and projects of S&T) to advise heads of
management agencies of the themes and projects of S&T of the total
necessary funds to implement the themes, projects of S&T in accordance with
the contents to be approved, the necessary funding supported from the state
budget, the feasibility of market; expected efficiency for the products to be
created by the themes, projects of S&T.
4. Assignment of estimate and
settlement of funds:
- Assignment of estimates:
Based on non-business expenditure estimates of S&T assigned by the
competent authorities, the ministries, branches and localities implement the
estimates assignment to the subordinate units as follows:
+ The expenditure estimates
for the activities serving the management of the competent agencies over the
themes, projects of science and technology: Assign estimates to the host units
of implementation of these activities.
+ The expenditure estimates
to implement the themes, projects of S&T: Assign estimates to the host
units of implementation of the themes and projects.
- On the settlement of funds:
comply with the provisions of the State Budget Law and documents guiding the
implementation.
5. Funding of the themes, projects
must be used for the proper purposes, effectively, not be used to spend on the
activities serving the management of the competent agencies over the themes,
projects.
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This Circular takes effect 15
days after its publication in the Official Gazette and replaces the Joint
Circular No.45/2001/TTLT/BTC-BKHCNMT dated 18/6/2001 "Guide to a number of
spending regimes for the scientific and technological tasks "of the joint
Ministry of Finance - Ministry of Science, Technology and Environment. For the
themes and projects that use state budget which have been approved by competent
authorities before the effective date of this Circular shall comply with the
current regulations at the time of approval.
When the general minimum wage
of State is adjusted by the competent authority to increase more than 50%
compared to the general minimum wage prescribed in the Decree No.94/2006/ND-CP
dated 07/9/2006 of the Government adjusting the general minimum wage or
changing the method of determining cost estimates for the themes, projects, the
joint Ministry of Finance - Ministry of Science and Technology will consider
adjustments and amendments to add the budget allocation norms for the themes,
projects using State budget accordingly.
Based on the actual situation
and within the norms of this Circular, the ministries, central agencies, the
People's Committees of provinces and cities under central authority issue the
specific norms for the unified implementation within the ministries, central
agencies and localities.
During the execution, if any
problem arises, the institutions, ministries, central agencies and localities
should reflect to the Ministries of Finance, of Science and Technology for
handling./.
FOR MINISTER OF SCIENCE AND TECHNOLOGY
DEPUTY MINISTER
Tran Quoc Thang
FOR MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang Anh Tuan
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