UBND TiNH VINH LONG C O N G H O A X A HQI C H U NGHIA V I E T N A M sd G I A O D U G VA D A O T A O Doc lap- Ty do- Hanh phuc

Sd-Jb^/ HD-SGDDT Vinh Long, ngay 0^ thdng 8 nam 2018

HirdNG DAN Ve viec thyc hien quy djnh mirc thu, quau ly hoc phi, chiuh sach mieu, giam hoc phi va ho try chi phi hoc tap doi vol co- so" giao due mam uou, pho thoug

coug lap, giao due thudug xuyeu treu dia ban tiuh Viuh Long, nam hoc 2018-2019

Can cu Nghi dinh s6 86/2015/ND-CP ngay 02 thang 10 nam 2015 cua Chinh phu ve viec quy dinh ve ca che thu, quan ly hoc phi doi voi co sd giao due thuoc he thong giao due quoe dan va chinh sach mien, giam hoc phi, ho trg chi phi hge tap tu nam hge 2015-2016 den nam hge 2020-2021;

Can cu Thdng tu lien tich sd 09/2016/TTLT-BGDDT-BTC-BLDTBXH ngay 30 thang 3 nam 2016 cua Lien Bd Giao due va Dao tao - Bd Tai chinh -Bd Lao ddng Thuong binh va X a hdi hudng dan thue hien mot sd dieu cua Nghi dinh sd 86/2015/ND-CP ngay 02/10/2015 cua Chinh phu ve viec quy dinh ve co chd thu, quan ly hge phi doi vdi co sd giao due thudc he thdng giao due quoe dan va chinh sach mien, giam hge phi, hd trg chi phi hge tap tu nam hge 2015-2016 den nam hge 2020-2021,

Can cu Nghi dinh 16/2015/ND-CP ngay 14 thang 02 nam 2015 cua Chinh phu quy dinh co che tu chu cua don vi su nghiep cdng lap;

Can cu Nghi dinh sd 43/2006/ND-CP ngay 25 thang 4 nam 2006 cua Chinh Phu vd viec quy dinh quydn tu chu, tu chiu trach nhiem ve thue hien nhiem vu, td chuc bd may, bien che va tai chinh doi vdi don vi su nghiep cdng lap;

Can cu Nghi quydt so 26/2016/NQ-HDND, ngay 03 thang 8 nam 2016 cua HDND khda IX, ky hgp Ian thu 02 ve viec quy dinh chinh sach cho cdng tac phd cap giao due, x6a mu chu tren dia ban tinh VTnh Long, giai doan 2016 ~ 2020;

Can cu Nghi quyet so 129/2018/NQ-HDND, ngay 06 thang 7 nam 2018 cua Hdi ddng nhan dan tinh khda IX, ky hgp Ian thu 08 ve viec quy dinh muc hge phi ddi vdi cac co sd giao due mam non, phd thdng cdng lap va giao due thudng xuyen tren dia ban tinh VTnh Long, nam hge 2018-2019;

Can cu Cdng van so 2695/UBND-VX ngay 26 thang 7 nam 2018 cua Uy ban nhan dan tinh vd viec trien khai Nghi quyet so 129/2018/NQ-HDND cua Hdi dong nhan dan tinh khda IX, ky hgp \in thu 08,

Can cu Cdng van cua Cue thue tinh VTnh Long sd 653/CT-THNVDT ngay 06 thang 9 nam 2017 vd vide su dung hoa don thu hge phi; Cdng van sd 654/CT-THNVDT ngay 06 thang 9 nam 2017 ve vide su dung hoa don thu hge phi.

Can cu Cdng van sd 584/STC-QLNS ngay 11 thang 5 nam 2018 cua Sd Tai chinh tinh VTnh Long ve vide hudng dan chi tu ngudn thu hge phi.

Sd Giao due va Dao tao hudng din thue hien quy dinh mue thu, quan ly hoe phi, chinh sach mien, giam hoc phi va ho trg chi phi hge tap doi vdi cac co sd giao due mim non, pho thdng cdng lap va giao due thudng xuyen tren dia ban tinh VTnh Long, nam hge 2018 - 2019, nhu sau:

1. Thu va su- dung hoc phi

1.1. Thu hoc phi

a) Mu-c thu hoc phi: (Thue hien theo Nghi quyet so 129/2018/NQ-HDND). Cu thd:

Don vi tinh: dong/thang/hgc sinh

Bac hge Ndng thdn (cac xa trong tinh)

Thanh thi (cac phudng va cac thi tran)

Mam non + Ldp 01 budi + Ldp 02 budi

30.000 45.000

60.000 90.000

Trung hge co sd 30.000 60.000

Trung hge phd thdng 45.000 90.000

Hge sinh co hd khau thudc khu vuc nao thi ddng hge phi theo khu vuc dd.

b) Hinh thu-c thu: su dung hda don thu theo hudng dan cua co quan thud va nop toan bd vao tien gui cua don vi tai Kho bac nha nude noi don vi md tai khoan de dang ky boat ddng. Co sd giao due va dao tao dugc lua chgn mot trong hai hinh thue hda don: mua hda don in san cua Chi cue thue hoae hda don tu in (quy trinh thue hien hda don tu in theo hudng dan cua Chi cue thue). Cac co sd giao due lien he vdi Chi cue thud de dugc hudng dan cu the, quan ly va thue hien kiem ke, che dd bao cao hda don theo dung quy dinh.

Hge phi dugc thu dinh ky hang thang; ndu hge sinh tu nguyen, nha trudng cd the thu mot Ian cho ca hge ky hoae ca nam hge. Ddi vdi co sd giao due mam non, giao due thudng xuyen, dao tao thudng xuyen va cae khda dao tao ngln han, hge phi dugc thu theo so thang thue hge. Ddi vdi co sd giao due phd thdng, hge phi dugc thu 09 thang/nam hge.

1.2. Quan ly, su dung hoc phi

Viec quan ly va su dung nguon thu hge phi dugc tiep tuc thue hien theo co chd tu chu cua don vi su nghiep cdng lap theo quy dinh tai Nghi dinh sd 43/20b6/ND-CP ngay 25/04/2006 cua Chinh phu quy dinh quydn tu chu, tu chiu trach nhiem vd thue hien nhiem vu, td chuc bd may, bidn chd va tai chinh ddi vdi cac don vi su nghiep cdng lap.

Sd hge phi thu dugc (kd ca kinh phi dugc N S N N cap bu hge phi theo quy dinh) dugc nop vao tai khoan tidn gui cua tung don vi trudng hge md tai Kho bac Nha nude noi don vi giao dich va su dung nhu sau:

- Thqc hien trich 40% dd tao ngudn thue hien eai each tidn luong hang nam theo quy dinh cua Chinh phu. Khoan thu nay, tung doti vi trudng hoc theo doi trdn tai khoan tidn gui va chi su dung cho muc dich tao nguon cai each tien luong, khdng dugc su dung cho muc dich khac. Sd du cuoi nam dugc chuyen sang nam sau tidp tuc su dung.

- Phln 60% con lai: thue hien chi theo hudng din cua Sd Giao due va Dao tao. Bd sung ngudn chi hoat ddng tai don vi (chi hoat ddng, chi mua sIm co sd vat chat, cdng tac phi, ...).

Khi Chinh phu ban hanh Nghi dinh mdi quy dinh co che tu chu cua don vi su nghidp cdng lap trong ITnh vuc giao due, dao tao va day nghd, Sd Giao due va Dao tao phdi hgp Sd Tai chinh se cd hudng din mdi.

2. Chinh sach mien, giam hoc phi va hd trg chi phi hoc tap

2.1. Ddi tugng r !

a) Ddi tugng khdng phai ddng hoc phi Thue hien theo dieu 6, chuong III cua Nghi dinh sd 86/2015/ND-CP va

khoan 1, didu 4 cua Thdng tu lien tich so 09/2016/TTLT-BGDDT-BTC-B L D T B X H .

h) Cac ddi tugng dugc mien hoc phi

- Thue hien theo dieu 7, chuong III cua Nghi dinh so 86/2015/ND-CP va khoan 2, dieu 4 cua Thdng tu lien tich sd 09/2016/TTLT-BGDDT-BTC-B L D T B X H .

- Thue hien theo khoan 5, mue I, didu 1 eua Nghi quydt sd 26/2016/NQ-HDND: Ddi vdi hge vien hge chuong trinh G D T X thudc dien phd cap dugc U B N D xa, phudng, thi tran xac nhan: dugc mien hge phi va ngan sach cap bu cho CO sd giao due theo phan cap ngan sach.

c) Cac ddi tugng dugc giam hoc phi

Thue hien theo dieu 8, chuong III cua Nghi dinh sd 86/2015/ND-CP va khoan 3, didu 4 cua Thdng tu lidn tich sd 09/2016/TTLT-BGDDT-BTC-B L D T B X H

d) Cac ddi tugng dugc hd trg chi phi hoc tap

Thue hien theo dieu 10, chuong III cua Nghi dinh sd 86/2015/ND-CP va khoan 4, dieu 4 cua Thdng tu lidn tich so 09/2016/TTLT-BGDDT-BTC-B L D T B X H

2.2. Co* che mien, giam hoc phi va hd trg chi phi hoc tap

- Vide midn, giam hge phi se duge thue hien trong sudt thdi gian hge tap tai nha trudng, tru trudng hgp c6 nhiing thay ddi vd ly do midn hoae giam hoc phi.

- Nha nude thue hien cap bu true tidp hge phi cho cac co sd giao due cdng lap dd thue hien vide midn, giam hge phi ddi vdi ngudi hge thudc cac ddi tugng midn, giam theo quy dinh va dang hge tai co sd giao due do vdi muc thu hge phi

tuong ung vai tung cap hoc. Hang nam, viec d p bu hoc phi cho cac co sd giao due cong lap de thue hien viee mien, giam phai dugc quyet toan dly du, cdng khai, minh bach.

- Nha nude thue hien hd trg chi phi hge tap true tidp cho cac doi tugng quy dinh tai Didu 6 cua Nghi dinh so 86/2015/ND-CP vdi muc 100.000 dong/hgc sinh/thang dd mua sach, vd va cac do dung hge tap khac. Thdi gian dugc hudng theo thdi gian hge thue td va khdng qua 9 thang/nam hge.

- Trudng hgp cd su trung lap vd ddi tugng hudng chinh sach hd trg chi phi hge tap theo quy dinh cua Nghi dinh so 86/2015/ND-CP vdi cac van ban quy pham phap luat khac dang thue hien cd muc hd trg cao han, thi dugc hudng theo muc hd trg cao han quy djnh tai van ban phap luat khac.

3. Hd su, trinh tg thgc hif n, trach nhiem xet duyet, tham dinh hd su va xac nhan

Thue hien theo didu 5 cua Thdng tu lidn tjch sd 09/2016/TTLT-BGDDT-B T C - B L D T B X H .

4. Phuung thirc cap hii tien mien, giam hoc phi va ho tru chi phi hoc tap

Thue hien theo didu 6 cua Thdng tu lidn tich so 09/2016/TTLT-BGDDT-B T C - B L D T B X H .

5. Cdng tac lap du toan, phan bd, quyet toan va nguon kinh phi chi tra cap bu hoc phi, hd tru chi phi hoc tap

Thue hien theo didu 7 cua Thdng tu lidn tich sd 09/2016/TTLT-BGDDT-B T C - B L D T B X H .

Cac ndi dung khac thue hien theo Nghi dinh so 86/2015/ND-CP va Thdng tu lidn tich sd 09/2016/TTLT-BGDDT-BTC-BLDTBXH.

Trdn day la hudnng dan thue hien quy dinh muc thu, quan ly hge phi, chinh sach midn, giam hge phi va hd trg chi phi hge tap ddi vdi cac co sd giao due mam non, phd thdng cdng lap va giao due thudng xuydn trdn dia ban tinh VTnh Long, nam hge 2018 - 2019. Trong qua trinh thue hien, co van dd gi kho khan, vudng mdc, de nghi lidn he ve phong Kd hoach - Tai chinh, Sd Giao due va Dao tao dd dugc hugng dan thdm./Xt N(/i nhanhiy^ - UBND tinh (di bdo cao); - Sa Tai chinh (de phdi hap); - Cue thuk tinh V L (di biet); - Lanh dao So GD-DT (di biit); - LD phong, ban So GD-DT (di biit); - UBND huyen,TX,TP (di biit); - Phong GD-DT huy6n,TX,TP (di thue hien); - cac CO sd giao due trong tinh (de thue hien); - Luu: VT, KHTC.