VIEN HAN LAM KHOA HOC CONG HOA XA HOI CHU NGHIA VIET NAM VA CONG NGHE VIET NAM DOc 1ap - Tv do - Hanh pink

S6: A0157QD-vilL Ha N0i, ngay 34 thang/anam 2014

QUYET DINH Ban hanh "Quy dinh ve viec quail 1ST, sir dung tai san nha ntrov

tai Vien Han lam Khoa hoc va Ging nghe Viet Nam"

CHU TICH VIEN HAN LAM KHOA HOC VA CONG NGHE VIET NAM

Can cur Nghi dinh s6 108/2012/ND-CP ngdy 25/12/2012 cua Chinh phu quy dinh chirc nang, nhi'em vu, quyen han va co cau to chirc cua Vien Han lam Khoa hoc va COng nghe Viet Nam;

Can cur Lu4t Quasi 1)'T, sir dung tai san nha nu& s6 09/2008/QH12 ngdy 03/6/2008 cua Qu6c hOi;

Can cir Nghi dinh s6 52/2009/ND-CP ngay 03/6/2009 dm Chinh phu quy dinh chi tiet va huong dan thi hanh mot so dieu cua Luat Quan1T, sir dung tai san nha nuerc;

Can cur Thong tu s6 245/2009/TT-BTC ngdy 31/12/2009 (sira d6i, 13,6 sung mot s6 dieu tai Thong tu s6 09/2012/TT-BTC ngay 19/01/2012) cira BO Tai chinh quy dinh thvc hien mot so not dung dm Nghi dinh so 52/2009/ND-CP ngdy 03/6/ 2009 dia. Chinh phir;

Xet de nghi cua Truong Ban Ke hoach - Tai chinh,

QUYET DINH:

Dieu 1. Ban hanh kern theo Quyet dinh nay "Quy dinh ve viec quail ly, sir dung tai san nha nuac tai Vien Han lam Khoa hoc va Cong nghe Viet Nam".

Dieu 2. Quyet dinh có hieu hrc thi hanh ke tir ngay 14, thay the cac van ban quy dinh trudec day.

Dieu 3. Chanh Van phong, Tru6ng Ban Ke hoach - Tai chinh va Thu tracing cac don vi truc thuOc chiu trach nhiem thi hanh Quyet dinh nay./.

No'i nhon: - Nh• Dieu 3; - Lanh dao Vien Han lam; - Website cua Vien Han lam; - LL•u: VT, KHTC, NL50.&__

WEN HAN LAM KHOA HOC LONG HOA XA. HOI CHU NGHIA VIET NAM

VA CONG NGHE VIET NAM

Diic 14p - Tv do - Hanh phtic

QUY DINH

Ve viec (man 1ST, sir dung tai san nha ntrov tai Vien Han lam Khoa hoc va Ging nghe Viet Nam

(Ban hanh kern theo Quyeit Binh s aat0-75/Q-D-VHL ngay 31 thangAtnam 2014 cYa Chti tich Vien Han lam Khoa hoc va Cong nghe: Viet Nam)

Chiming I QUY DINH CHUNG

Dieu 1. Pliant vi dieu chinh va doi ttrong Ai) dung

1. Pham vi di a chinh

Phan cap ve thdm quy&t, trach nhiem va hikeng an viec quan 1ST, sir dung tai san nha nu& (viet tat la TSNN) tai Vien Han lam Khoa hoc va Cong nghe Viet Nam (Viet tat la Vi -en Han lam), cu the:

- Huang an viec clang k_ST quy&I quan 1ST, sir dung TSNN, bao cao ke khai TSNN, thu hOi TSNN, dieu chuyen TSNN.

- Phan cap thdm quyn va trach nhiem cua don vi trong viec thanh1STTSNN.

Nhiing not dung khac thgc hien theo quy dinh cila Ludt Quan 1ST, sir dung tai san nha nu& va cac van ban huong an c6 lien quan ctia cac co quan nha nuerc.

2. DOi tuo:ng ap dung

Cac don vi truc thuOc Vien Han lam (vit tat la clan vi) cluov giao truv ti6'p quan 1ST, sir dung TSNN. Cu the nhu sau:

- Van phOng Vien Han lam, cac Vien nghien cim chuyen nganh, cac don vi six nghiep trgc thuOc Vien Han lam (viet tat la cloi tuang 1).

- Van ph6ng cac Chuang trinh, Ban quan 1ST dg an trgc thuOc Vien Han lam có con au, tai khoan rieng (viet tat la cloi twang 2).

-Dieu 2. Giai thich tir ngit

1. TSNN la tai san dugc hinh thanh tir nguOn ngan sach nha nu& hoac c6 nguon goc tir ngan sach nha ntrov (k'e Ca nguon Wen tro, nguon , tir cac dy. an ODA/NGO) hoac hinh thanh tir cac du an hop tac quoc to dirgc cap tham quyen phe duyet.

2. Cac loci TSNN gOm: adt (try so lam viec, ca ,hoat long sy• nghiep); nha, cong trinh xay, dgng va cac tai san khac gan lien voi at; phuong tin van tai, may mac, trang thiet bi lam viec va cac tai san khac do phap ludt quy dinh.

3. Tai san co dinh dugc phan loaf theo quy dinh tai Thong to so 162/2014/ TT-BTC ngay06/11/2014 dm BO Tai chinh va c6 tieu chudn nhdn bie't nhu sau:

- Tai san co dinh hitu hinh la tai san mang hinh thai vat chat, c6 ket cau dOc lap, hoac la mot he thong Om nhieu bO phan, san rieng le lien ket nhau de ding thgc hien mot hay mot so, chirc nang nhat dinh, thoa man &Ong th6i ca 2 tieu chuan: "nguyen gia tir 10 trieu dong tr6 len" va "thai gian sir dung tir 1 nam tro len".

- Tai san co dinh vo hinh la tai san khong mang hinh thai vat chat ma dun vi da dau tu chi phi tao lap tai san nhu: Quyen sir dung dat; phan mem img dung; quyen se, hi tu tri tue theo quy dinh tai Luat so huu tri tue, thoa man &Ong thai ca 2 tieu chuan ten.

4. Tai san co dinh dac thu la:

Tai san (trir nha, vat kien trirc) c6 nguyen gia tir 5 trieu dOng den dtr6i 10 trieu dong va c6 thai gian sir dung ten mot nam.

- Trang thiet bi de hung, de ver (nhu thug tinh, gOm, sanh, phuc vii nghien cim khoa hoc, thi nghiem c6 nguyen gia tir 10 trieu &Ong tr6

5. Tai san co dinh dac biet la tai san khong the danh gia dugc gia tri thuc nhtmg dui hoi phai quan b'T chat the ye hien vat nhu: cac co vat, hien vat trung bay trong bac. tang,...

Dieu 3. Nguyen tAc quart 1ST, sir dung tai san nha nulk

Theo Dieu 2 cilia Luat Quan VT, sir dung tai san nha nu6c.

Chuang II QUY DINH CU THE

Dieu 4. Bang kk quyen quan 1ST, sir dung TSNN

1. Trach nhiem dang1(3'T quyen quan VT, sir dung TSNN

a) Dun vi sir dung TSNN phai clang 1(3'T quyen quan VT, sir dung tai san v6i Vien Han lam nhfing loci tai san dugc hinh thanh do dau tu xay dung, mua sam m6i, tiep nhan tir don vi khac. Cu the nhu sau:

- DOi v6i dui tugng 1 gOm: Nha, dat, O to va cac tai san co dinh khac c6 nguyen gia theo so sach ke toan tir 500 trieu dong/1 don vi tai san tr6 len.

- Doi v6i dOi tugng 2 Om tat ca cac tai san co dinh.

Khong qua 30 ngay ke tir ngay dua tai san \Tao sir dung, dun vi dugc giao quan VT, sir dung tai san phai bao cao ke khai de dang 1(3'T quyen quan VT, sir dung tai san. Cu the nhu sau:

- Doi voi dui tugng 1 bao cao ke khai theo htrong dan va bieu mau ban hanh kern theo Thong tu so 09/2012/TT-BTC ngdy 19/01/2012 cira Bc) Tai chinh (cac mau so 01-DK/TSNN, 02-DK/TSNN, 03-DK/TSNN).

- Doi v6i doi tugng 2 bao cat) ke khai theo huong dan va bieu mau ban hanh kern theo Thong tu so 198/2013/TT-BTC ngay 20/12/2013 cira Bo Tai chinh (cac mau so 01 a-DK/TSDA, 01 b-DK/TSDA, O1 c-DK/TSDA)

b) DOi v6i nhirng tai san khong thuOc cac tru6ng hgp tren: Thu trudng dun vi c6 trach nhiem quan VT, sir dung theo quy dinh hien hanh (khong phai clang 19.' quyen quan if), sir dung tai san vai Vin Han lam).

2. Trach nhiem quan VT, sir dung TSNN

, - TSNN tai dun vi phai dugc quail VT, sir dung dung muc dich, dung tieu chuan, the d6 hien hanh va phai dam bao tiet kiem, hieu qua.

- Dinh kST hang nam truck ngdy 31 thing 12, don vi sir dung tai san phai tien , hanh kiem ke, lap the tai san theo mau quy dinh theo doi hach toan theo the d6 ke toon hien hanh &la Nha nuerc. Viec quan ly, tinh hao mon TSNN thgc hien theo quy dinh hien hanh.

- Don vi sir dung tai san phai bao cao ke khai theo quy dinh hieu hanh.

Dieu 5. Kiem ke, bac, can tinh hinh quan 1S7, sir dung TSNN

Hang nam, don vi dugc giao quan VT, sir dung TSNN c6 trach nhiem kiem ke, bao can so lugng, gia tri, tinh hinh quan VT, sir dung TSNN thu6c pham vi quan ly theo quy dinh cua phap luat.

1. Trong ,vong 30 ngdy tit khi c6 bin dOng TSNN (thay muc dich sir dung, szia cloi/bO sung thong tin ye tai thanh 4)5, dieu chuyen, bi thu hoi, tieu hz:iy ho0c ban theo quyet dinh cita Chit tich Vi01), don vi sir dung tai san phai bao cao ke khai:

- D6i v6i d6i tugng 1 bao cao ke khai theo huerng din va bieu mau ban hanh kern theo Thong tu. so 09/2012/TT-BTC (cac mau so O1-DK/TSNN, 02-DK/TSNN, 03-DK/TSNN, 04a-DK/TSNN, 04b-DK/TSNN, 04c-DK/TSNN, 04d-DK/TSN1V, ,c

‘,;74

- D6i v6i d6i tugng 2 bao cao ke khai theo huomkan va bieu mau ban hanh,,

kern theo Thong to so 198/2013/TT-BTC (cac mau so O1a-DK/TSDA,01b-... DK/TSDA, 01 c-DK/TSDA, 02a-DK/TSDA, mau so 02b-DK/TSDA, mau so DK/TSDA, meat so 03/TSDA).

? nhiem 2. Dinh kST hang nam tru6c ngdy 28 thing 02, cac don vi c6 trach nhicm bao

cao tinh hinh quan VT, sir dung TSNN cua nam tnxerc theo tat ca cac bleu mau quy dinh nhu tren (trtrang hop CO phat sinh tang/githm TSNN cling phai ghi JO).

Dieu 6. Thu hOi TSNN

1. TSNN bi thu h6i trong cac truing hgp:

- D'au to xay, dung mdi, mua sam, dieu chuyen,, thu h6i, ban, chuyen 0:16i so vuo:t tieu chuan dinh mirc, khong dUng tham quyen do Nha nuoc quy dinh.

- Khong sir dung ma don vi khong de nghi phucmg an xir ly c6 hieu qua.

- Sir dung sai muc dich, sai the d6 quy dinh, ban, chuyen nhugng, cho, tang khong dung tham quyen.

- Cac truing hop phai thu h6i khac theo quy dinh cua Phap luat.

2. Tharn quyen thu h6i TSNN Khi phat hien co sai pham, Vi'en Han lam quyet dinh hoac phoi hop vii B6

Tai chinh kien nghi vii cap c6 tham quyen xem xet quyet dinh thu hoi tai san, cu the nhu sau:

- Kien nghi BO truing BO Tai chinh guy& dinh thu h6i tru ser lam vi"ec, co so hoat dOng skr nghiep va cac tai san khac gin lien veri dat.

- Chu tich Vien guy& dinh thu h6i nha )'7 ng tai san thuOc pham vi quan 1cua Vien Han lam va thuOc tham quyen cua Chi' tich Vien.

- Trinh tu, thu tuc thu hoi va xir I 'Y tai san thu hoi thus hien theo quy dinh hien hanh.

- Tai san bi thu hoi dugc ,dieu chuyen cho cac don vi khac hoac xir 1)'/ theo quyet dinh dm cap c6 tham quyen.

Dieu 7. Dieu chuyen TSNN

1. Tham quyen dieu chuyen TSNN

Viec dieu chuyen tai san chi dugc thirc hien theo guy& dinh cua Chu tich Vien hoac cac cap tren c6 tham quyen.

2. Trinh tir dieu chuyen TSNN

- Truoing hop dieu chuyen tai san bi thu Vien Han lam se thong bao de cac don khac c6 nhu cau sir dung tai san, clang 14 tiep nhan.

- Don vi c6 nhu cau tiep nhan san phai c6 van ban de nghi dugc tiep nhan giri Vien Han lam, c6 kien (long thuan don vi c6 tai san dieu chuyen. Doi voi tai san c6 lien quan den co quan, don vi khac can coy kien bang van ban cda co quan, don vi do.

- Teen co so van ban de nghi tiep nhan tai san va tai san du dieu kien dieu chuyen theo quy dinh, Chu tich Vien se xem xet, guy& dinh.

- Cac ben lien quan tuan thu cac thin tuc ban giao theo quy dinh hien hanh.

Dieu 8. Thanh 15, TSNN

1. Dieu kien thanh 17 TSNN

Tai san het han sir dung, khong c6 nhu ca.0 sir dung ma khong the dieu chuyen cho don vi khac, tai san da hu hong khong the sir dung dugc hoac neu tiep tuc sir dung thi khong c6 hieu qua, phai chi phi sira chira qua lern; nha, cong trinh xay dung phai pha dii• de thuc hien dau to xay dung, giai phong mat bang theo quy hoach, du an da dugc Chu tich Vien phe duyet.

2. Tham quyen guy& dinh thanh lY TSNN

- nhiing tai san phai dang Ic)'t quyen quan 1)'/, sir dung: Thu truong don vi lira chon hinh thirc thanh 17 theo quy dinh hien hanh (ban/pha d&/ huY bo tai san) va lap ho so de nghi thanh 17 (gom ta. trinh ghi hinh thirc thanh có kien bang van ban cita ca quan, clan vi co lien quan va danh muc tai san cle nghi thanh 1Y) trinh Chu tich Vien xem xet, quyet dinh.

- D6i voi nhixng tai san khong phai clang k)rf quyen quan b'T, sir dung: Thu trugng don vi hra chon hinh thirc thanh 1T va ra guy& dinh thanh ly theo quy dinh hien hanh.

.3. Trinh tu thanh ly TSNN theo hinh thirc ban dau gia

Khi TSNN du dieu kien thanh ly (co guy& dinh thanh ly tai san), ThU truang don vi. co trach nhiem:

- Thue don vi sir nghiep hoac doanh nghiep (goi tat la to chirc) c6 chirc nang ban.--dau gia tai san (thuOc danh sach quy dinh ctia BO Tai chinh) hoac thanh lap

4

hOi d&ig dau gia de thgc hien viec thanh ly tai san theo dimg cac quy dinh hien hanh, dam bao tinh cong khai, minh bach. Trireeng hop khong thue dirge to chirc c6 chirc nang ban dau gia tai san thi don vi c6 tai san cling phai xac dinh gia khoi diem bang cach thue to chirc xac dinh gia (thu'Oc danh Rich quy dinh cita B.() Tai chinh) hoac tg thanh lap hOi &Ong. Gia khai diem dm tai san ban dau gia phai dam bao phU hop \Teri gia thi trugng cua tai san cling loai hoac cling tieu chuan k-y thu4t, chat, lugng, xuat Cac dong, neu ten do Thu truong don vi c6 tai san ra quyet dinh thanh lap dam bao du so *lig va cac thanh vien c6 chuyen mon phit hop theo quy dinh hien hanh.

- SO tien thu dirge tix thanh ly tai san sau khi trir di cac chi phi cho hoat dOng to chirc thanh ly theo quy dinh phai dirgc xir ly theo quy dinh cua phap luat (quy dinh hien hanh la Op vao ngan sach nha ntrac) va dam bao tinh cong khai, minh bach. Trireng hop thu khong du chi thi phan con thieu dugc bu tir kinh phi hoat dOng 130 may dm don vi.

- Khong qua 30 ngdy ke tir ngdy hoan thanh nhiem vu, don vi c6 trach nhiem bao cao Chu tich Vien v'e ket qua thanh VT va bao cao ke khai giam tai san.

Chtro'ng III TO CHU'C THVC HIEN

Dieu 9. Trach nhiem cua cac dun vi

1. Ban Ke hoach - Tai chinh c6 trach nhiem giUp Chu tich Vien t6 chirc Bang ky nhang tai, san ma don vi phai clang 1()'T quyen guar' sir dung tai san Co so Quoc gia ye TSNN; hirong dan, kiem tra cac don vi thgc hien viec quan VT, sir dung TSNN theo dung quy dinh cua phap

2. Thil truong cac don vi c6 trach nhiem thgc hien theo Quy dinh nay v cac quy dinh hien hanh cua Nha nu& ye quan VT, sir dung TSNN.

Dieu 10. Xir ly vi pham

Don vi, ca nhan vi pham quy dinh quan VT, sir dung TSNN se bi xir ly theo quy dinh hien hanh ve xir phat vi pham hanh chinh trong linh vgc quan VT, sir dung TSNN.

Dieu 11. Dieu khoin thi hanh Quy dinh nay gOm. 03 chuong, 11 dieu va dugc thgc hien thOng nhAt trong

toan Vien Han lam. Trong qua trinh thgc hien, neu c6 vuong mac, cac don vi phan anh kip thiyi de Chu tich Vien xem xet b6 sung, sira dOi cho phu hop"

lit TECH 41/

5