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T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 52/2023/TT-BTCH? N?i, ng?y 08 th?ng 8 nm 2023?TH?NG T?H??NG D?N C? CH? S? D?NG KINH PH? NG?N S?CH NH? N??C CHI TH??NG XUY?N H? TR? DOANH NGHI?P NH? V? V?A THEO QUY ?NH T?I NGH? ?NH S? 80/2021/N-CP NG?Y 26 TH?NG 8 NM 2021 C?A CH?NH PH?Cn c? Lu?t Ng?n s?ch nh? n??c ng?y 25 th?ng 6 nm 2015;Cn c? Lu?t H? tr? doanh nghi?p nh? v? v?a ng?y 12 th?ng 6 nm 2017;Cn c? Ngh? ?nh s? 163/2016/N-CP ng?y 21 th?ng 12 nm 2016 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t Ng?n s?ch nh? n??c;Cn c? Ngh? ?nh s? 80/2021/N-CP ng?y 26 th?ng 8 nm 2021 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t H? tr? doanh nghi?p nh? v? v?a;Cn c? Ngh? ?nh s? 14/2023/N-CP ng?y 20 th?ng 4 nm 2023 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a C?c tr??ng C?c T?i ch?nh doanh nghi?p,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n c? ch? s? d?ng kinh ph? ng?n s?ch nh? n??c chi th??ng xuy?n h? tr? doanh nghi?p nh? v? v?a theo quy ?nh t?i Ngh? ?nh s? 80/2021/N-CP ng?y 26 th?ng 8 nm 2021 c?a Ch?nh ph?.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y h??ng d?n c? ch? s? d?ng kinh ph? ng?n s?ch nh? n??c chi th??ng xuy?n ? th?c hi?n c?c n?i dung h? tr? doanh nghi?p nh? v? v?a (sau ?y vi?t t?t l? DNNVV) theo quy ?nh t?i Ngh? ?nh s? 80/2021/N-CP ng?y 26 th?ng 8 nm 2021 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t H? tr? DNNVV (sau ?y g?i l? Ngh? ?nh s? 80/2021/N-CP), c? th?:1. H? tr? c?ng ngh? cho DNNVV t?i kho?n 1, 2, 3 v? 4 i?u 11; h? tr? t? v?n cho DNNVV t?i i?u 13; h? tr? DNNVV kh?i nghi?p s?ng t?o t?i i?u 22; h? tr? DNNVV tham gia c?m li?n k?t ng?nh, chu?i gi? tr? t?i i?u 25.2. H? tr? ph?t tri?n ngu?n nh?n l?c cho DNNVV t?i i?u 14.3. H? tr? th?ng tin cho DNNVV t?i i?u 12: kinh ph? n?ng c?p, duy tr?, qu?n l?, v?n h?nh C?ng th?ng tin qu?c gia h? tr? DNNVV (sau ?y g?i l? C?ng th?ng tin) thu?c B? K? ho?ch v? ?u t?; thu th?p, c?p nh?t th?ng tin v?o c? s? d? li?u h? tr? DNNVV.4. Kinh ph? qu?n l? c?c ho?t ?ng h? tr? DNNVV theo i?m b kho?n 2 i?u 28.i?u 2. ?i t??ng ?p d?ng1. Doanh nghi?p ??c th?nh l?p, t? ch?c v? ho?t ?ng theo quy ?nh c?a ph?p lu?t v? doanh nghi?p, ?ng th?i ?p ?ng c?c quy ?nh t?i Ch??ng II Ngh? ?nh s? 80/2021/N-CP v? ti?u ch? x?c ?nh DNNVV.2. C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c trung ??ng (sau ?y g?i l? ?y ban nh?n d?n c?p t?nh).3. C? quan, t? ch?c h? tr? DNNVV theo quy ?nh t?i kho?n 4 i?u 3 Ngh? ?nh s? 80/2021/N-CP.4. B?n cung c?p c?c s?n ph?m, d?ch v? h? tr? DNNVV theo quy ?nh t?i i?m c kho?n 3 i?u 32 Ngh? ?nh s? 80/2021/N-CP.5. Lao ?ng ang l?m vi?c trong DNNVV; c? s? ?o t?o ngh? nghi?p theo quy ?nh c?a B? Lao ?ng - Th??ng binh v? X? h?i.6. C?c c? quan, t? ch?c v? c? nh?n li?n quan ?n qu?n l?, s? d?ng ng?n s?ch nh? n??c h? tr? DNNVV.i?u 3. Ngu?n kinh ph? th?c hi?nKinh ph? th?c hi?n c?c n?i dung h? tr? DNNVV quy ?nh t?i Th?ng t? n?y bao g?m:1. Ngu?n ng?n s?ch nh? n??c chi th??ng xuy?n, g?m ng?n s?ch trung ??ng, ng?n s?ch ?a ph??ng theo ph?n c?p ng?n s?ch (sau ?y g?i l? kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV).2. Ngu?n ?ng g?p, t?i tr? c?a c?c doanh nghi?p, t? ch?c, c? nh?n trong v? ngo?i n??c v? ngu?n kinh ph? h?p ph?p kh?c ngo?i ng?n s?ch nh? n??c (sau ?y g?i chung l? ngu?n ?ng g?p, t?i tr?).i?u 4. Nguy?n t?c qu?n l? v? s? d?ng kinh ph?1. ?i v?i ngu?n ng?n s?ch nh? n??c:a) Kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV ??c th?c hi?n th?ng qua d? to?n ng?n s?ch nh? n??c giao cho c?c c? quan, t? ch?c h? tr? DNNVV. Quy tr?nh l?p, quy?t ?nh, giao d? to?n, ch?p h?nh v? k? to?n, ki?m to?n, quy?t to?n ng?n s?ch nh? n??c h? tr? DNNVV theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c, ?m b?o ?ng m?c ?ch, ?i t??ng, n?i dung chi, ?nh m?c chi, m?c h? tr? v? nguy?n t?c th?c hi?n h? tr? quy ?nh t?i Ngh? ?nh s? 80/2021/N-CP, h??ng d?n t?i Th?ng t? n?y v? c?c quy ?nh ph?p lu?t kh?c c? li?n quan.b) Vi?c h? tr? cn c? v?o kh? nng c?n ?i ngu?n l?c v? ?nh h??ng ?u ti?n h? tr? trong t?ng th?i k? c?a ng?n s?ch nh? n??c h?ng nm.2. ?i v?i ngu?n ?ng g?p, t?i tr?: vi?c huy ?ng, qu?n l?, thanh quy?t to?n kinh ph? ph?i tu?n th? ?ng quy ?nh ph?p lu?t hi?n h?nh. Tr??ng h?p c? th?a thu?n v?i doanh nghi?p, t? ch?c, c? nh?n v? vi?c s? d?ng kho?n ?ng g?p, t?i tr? chi tr? cho ph?n ng?n s?ch nh? n??c h? tr? th? th?c hi?n theo ?ng th?a thu?n.3. Nguy?n t?c x?c ?nh chi ph?:a) ?i v?i n?i dung chi c? quy ?nh c? th? ti?u chu?n, ?nh m?c t?i c?c vn b?n ph?p l? do c? quan c? th?m quy?n ban h?nh: x?c ?nh chi ph? theo ?ng ch? ? quy ?nh.b) ?i v?i n?i dung chi ch?a c? quy ?nh c? th? ti?u chu?n, ?nh m?c: x?c ?nh chi ph? cn c? tr??ng h?p c? th?, t?nh ch?t, ph?m vi v? c?c y?u t? li?n quan, c? tham kh?o chi ph? t??ng t? ? th?c hi?n trong th?i h?n 12 th?ng (n?u c?) t?nh ?n th?i i?m x?c ?nh chi ph?.4. C?c c? quan, ?n v? qu?n l?, s? d?ng kinh ph? th?c hi?n c?c n?i dung h? tr? DNNVV ch?u tr?ch nhi?m tr??c ph?p lu?t v? vi?c ch?p h?nh quy ?nh t?i kho?n 1, kho?n 2 v? kho?n 3 i?u n?y; t?nh h?p l?, h?p l?, hi?u qu?, ti?t ki?m trong s? d?ng kinh ph?; t?nh trung th?c, ch?nh x?c, minh b?ch, ?y ? ph?p l? c?a h? s?, ch?ng t? li?n quan; thu, chi, h?ch to?n, quy?t to?n v? l?u tr? h? s? theo ?ng ch? ? quy ?nh.Ch??ng IIH? TR? DOANH NGHI?P NH? V? V?AM?c 1. H? TR? C?NG NGH?, T? V?N, DNNVV KH?I NGHI?P S?NG T?O, DNNVV THAM GIA C?M LI?N K?T NG?NH, CHU?I GI? TR?i?u 5. C?c n?i dung h? tr?1. C?c n?i dung h? tr? DNNVV v? c?ng ngh?; t? v?n (kh?ng bao g?m qu?n l?, v?n h?nh, duy tr? ho?t ?ng v? ph?t tri?n m?ng l??i t? v?n vi?n); h? tr? DNNVV kh?i nghi?p s?ng t?o; h? tr? DNNVV tham gia c?m li?n k?t ng?nh, chu?i gi? tr? theo quy ?nh t?i Ngh? ?nh s? 80/2021/N-CP, Th?ng t? s? 06/2022/TT-BKHT ng?y 10 th?ng 5 nm 2022 c?a B? K? ho?ch v? ?u t? h??ng d?n m?t s? i?u c?a Ngh? ?nh s? 80/2021/N-CP (sau ?y g?i l? Th?ng t? s? 06/2022/TT-BKHT).2. DNNVV ??c h? tr? theo c?c n?i dung t?i kho?n 1 i?u n?y th?ng qua c? quan, t? ch?c h? tr? DNNVV v? tr?n c? s? h?p ?ng hai b?n, ho?c h?p ?ng ba b?n theo quy ?nh t?i kho?n 1, i?m b v? c kho?n 3 i?u 32 Ngh? ?nh s? 80/2021/N-CP. C? quan, t? ch?c h? tr? DNNVV cn c? quy ?nh t?i i?u 6, i?u 7 Th?ng t? n?y ? x?c ?nh h?p ?ng t? v?n, h?p ?ng kh?ng c? t? v?n v? kinh ph? ng?n s?ch nh? n??c h? tr? theo t?ng h?p ?ng.i?u 6. H? tr? theo h?p ?ng t? v?n1. H?p ?ng t? v?n h? tr? DNNVV quy ?nh t?i Th?ng t? n?y l? h?p ?ng c? m?t ho?c nhi?u n?i dung h? tr? quy ?nh t?i kho?n 1, kho?n 3, kho?n 4 i?u 11; kho?n 2 i?u 13; kho?n 2, i?m a v? d kho?n 3, kho?n 4, i?m b kho?n 6 i?u 22; kho?n 2, i?m c, e v? g kho?n 3, i?m a kho?n 4 i?u 25 Ngh? ?nh s? 80/2021/N-CP. Tr??ng h?p c? t? hai n?i dung h? tr? tr? l?n trong m?t h?p ?ng th? ph?i t?ch bi?t th?nh t?ng h?ng m?c ri?ng ? x?c ?nh gi? tr? v? kinh ph? ng?n s?ch nh? n??c h? tr? c?a t?ng h?ng m?c.2. N?i dung chi h? tr? v? x?c ?nh chi ph?:a) Th? lao cho c? nh?n t? v?n: x?c ?nh theo m?c l??ng t??ng ?ng v?i th?i gian l?m vi?c c?a c? nh?n t? v?n v? quy ?nh t?i Th?ng t? s? 02/2015/TT-BLTBXH ng?y 12 th?ng 01 nm 2015 c?a B? Lao ?ng - Th??ng binh v? X? h?i quy ?nh m?c l??ng ?i v?i chuy?n gia t? v?n trong n??c l?m c? s? d? to?n g?i th?u cung c?p d?ch v? t? v?n ?p d?ng h?nh th?c h?p ?ng theo th?i gian s? d?ng v?n nh? n??c (sau ?y g?i l? Th?ng t? s? 02/2015/TT-BLTBXH).b) Chi ph? i l?i, n, ? c?a c? nh?n t? v?n khi i l?m vi?c, kh?o s?t th?c ?a, tham d? c?c cu?c h?p ph?c v? tr?c ti?p cho ho?t ?ng t? v?n: x?c ?nh theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC ng?y 28 th?ng 4 nm 2017 c?a B? T?i ch?nh quy ?nh ch? ? c?ng t?c ph?, ch? ? chi h?i ngh? (sau ?y g?i l? Th?ng t? s? 40/2017/TT-BTC).c) Chi ph? phi?n d?ch cho c? nh?n t? v?n n??c ngo?i: x?c ?nh theo quy ?nh t?i i?u 11 Th?ng t? s? 71/2018/TT-BTC ng?y 10 th?ng 8 nm 2018 c?a B? T?i ch?nh quy ?nh ch? ? ti?p kh?ch n??c ngo?i v?o l?m vi?c t?i Vi?t Nam, ch? ? chi t? ch?c h?i ngh?, h?i th?o qu?c t? t?i Vi?t Nam v? ch? ? ti?p kh?ch trong n??c.d) Chi ph? ho?t ?ng qu?n l? c?a t? ch?c t? v?n (?p d?ng cho h?p ?ng k? v?i t? ch?c t? v?n): x?c ?nh theo nguy?n t?c t?i i?m b kho?n 3 i?u 4 Th?ng t? n?y.3. C?c c? quan, ?n v? cn c? t? l?, ?nh m?c h? tr? ?i v?i m?i h?p ?ng t? v?n quy ?nh l?i Ngh? ?nh s? 80/2021/N-CP v? gi? tr? h?p ?ng ? x?c ?nh kinh ph? ng?n s?ch nh? n??c h? tr?. Gi? tr? h?p ?ng t? v?n (c? thu?, ph?, l? ph? n?u c?) g?m c?c chi ph? theo quy ?nh t?i kho?n 2 i?u n?y.i?u 7. H? tr? theo h?p ?ng kh?ng c? t? v?n1. H?p ?ng kh?ng c? t? v?n h? tr? DNNVV quy ?nh t?i Th?ng t? n?y l? h?p ?ng c? m?t ho?c nhi?u n?i dung h? tr? quy ?nh t?i kho?n 2 i?u 11; kho?n 1, i?m b v? c kho?n 3, kho?n 5, i?m c, d v?  kho?n 6 i?u 22; kho?n 1, i?m d v?  kho?n 3, i?m b v? c kho?n 4, kho?n 5 i?u 25 Ngh? ?nh s? 80/2021/N-CP. Tr??ng h?p c? t? hai n?i dung h? tr? tr? l?n trong m?t h?p ?ng th? ph?i t?ch bi?t th?nh t?ng h?ng m?c ri?ng ? x?c ?nh gi? tr? v? kinh ph? ng?n s?ch nh? n??c h? tr? c?a t?ng h?ng m?c.2. N?i dung chi h? tr? v? x?c ?nh chi ph?:a) H? tr? chi ph? cho h?c vi?n c?a DNNVV kh?i nghi?p s?ng t?o, DNNVV tham gia c?m li?n k?t ng?nh, chu?i gi? tr? tham gia c?c kh?a ?o t?o:?i v?i kh?a ?o t?o chuy?n s?u trong n??c ??c ng?n s?ch nh? n??c h? tr? kinh ph? t? ch?c theo quy ?nh t?i i?u 8 Th?ng t? n?y: h?c ph? (? bao g?m t?i li?u h?c t?p) x?c ?nh theo quy ?nh t?i i?m b kho?n 3 i?u 8 Th?ng t? n?y; chi ph? i l?i, n, ? c?a h?c vi?n x?c ?nh theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC.?i v?i kh?a ?o t?o chuy?n s?u trong n??c kh?ng ??c ng?n s?ch nh? n??c h? tr? kinh ph? t? ch?c: h?c ph?, chi ph? t?i li?u h?c t?p (kh?ng bao g?m t?i li?u tham kh?o) x?c ?nh theo nguy?n t?c t?i i?m b kho?n 3 i?u 4 Th?ng t? n?y; chi ph? i l?i, n, ? c?a h?c vi?n x?c ?nh theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC.?i v?i kh?a ?o t?o chuy?n s?u ng?n h?n ? n??c ngo?i: h?c ph?, t?i li?u h?c t?p (kh?ng bao g?m t?i li?u tham kh?o) x?c ?nh theo nguy?n t?c t?i i?m b kho?n 3 i?u 4 Th?ng t? n?y; chi ph? i l?i, n, ? c?a h?c vi?n x?c ?nh theo quy ?nh t?i Th?ng t? s? 102/2012/TT-BTC ng?y 21 th?ng 6 nm 2012 c?a B? T?i ch?nh quy ?nh ch? ? c?ng t?c ph? cho c?n b?, c?ng ch?c nh? n??c i c?ng t?c ng?n h?n ? n??c ngo?i do ng?n s?ch nh? n??c b?o ?m kinh ph? (sau ?y g?i l? Th?ng t? s? 102/2012/TT-BTC).b) T? ch?c kh?a ?o t?o n?ng cao tr?nh ? c?ng ngh?, k? thu?t s?n xu?t chuy?n s?u t?i DNNVV tham gia c?m li?n k?t ng?nh, chu?i gi? tr?: chi ph? t? ch?c x?c ?nh nh? ?i v?i kh?a ?o t?o t?i DNNVV trong l)nh v?c s?n xu?t, ch? bi?n quy ?nh t?i i?u 8 Th?ng t? n?y.c) Tham gia cu?c thi qu?c t? v? kh?i nghi?p s?ng t?o c?a DNNVV kh?i nghi?p s?ng t?o: ph?, l? ph? tham gia cu?c thi theo th?ng b?o c?a ban t? ch?c cu?c thi; chi ph? i l?i, n, ? t?i n??c s? t?i c?a ?i di?n DNNVV v? v?n chuy?n t?i li?u, s?n ph?m, trang thi?t b? ph?c v? tham gia cu?c thi x?c ?nh theo quy ?nh t?i Th?ng t? s? 102/2012/TT-BTC.d) Tham gia h?i ch? tri?n l?m x?c ti?n th??ng m?i t? ch?c ? trong n??c, ho?c ? n??c ngo?i c?a DNNVV kh?i nghi?p s?ng t?o, DNNVV tham gia c?m li?n k?t ng?nh, chu?i gi? tr?: chi ph? thu? ?a i?m, thi?t k? v? d?n d?ng gian h?ng, v?n chuy?n s?n ph?m tr?ng b?y x?c ?nh theo nguy?n t?c t?i i?m b kho?n 3 i?u 4 Th?ng t? n?y; chi ph? i l?i, n, ? c?a ?i di?n DNNVV x?c ?nh theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC (?i v?i h?i ch? ? trong n??c) v? Th?ng t? s? 102/2012/TT-BTC (?i v?i h?i ch? ? n??c ngo?i).) C?c chi ph? quy ?nh t?i kho?n 2 i?u 11; kho?n 1, i?m b v? c kho?n 3, i?m c kho?n 6 i?u 22; i?m d kho?n 3, i?m b v? c kho?n 4, kho?n 5 i?u 25 Ngh? ?nh s? 80/2021/N-CP (trong ? i?m c kho?n 6 i?u 22 v? i?m d kho?n 3 i?u 25 Ngh? ?nh s? 80/2021/N-CP ??c quy ?nh c? th? t?i kho?n 2 i?u 15 v? kho?n 3 i?u 18 Th?ng t? s? 06/2022/TT-BKHT) x?c ?nh theo nguy?n t?c t?i i?m b kho?n 3 i?u 4 Th?ng t? n?y.3. C?c c? quan, ?n v? cn c? t? l?, ?nh m?c h? tr? ?i v?i m?i n?i dung h? tr? quy ?nh t?i Ngh? ?nh s? 80/2021/N-CP v? chi ph? theo quy ?nh t?i kho?n 2 i?u n?y ? x?c ?nh kinh ph? ng?n s?ch nh? n??c h? tr? trong h?p ?ng kh?ng c? t? v?n.M?c 2. H? TR? PH?T TRI?N NGU?N NH?N L?C CHO DOANH NGHI?P NH? V? V?Ai?u 8. Kh?a ?o t?o v? qu?n tr? doanh nghi?p; kh?i s? kinh doanh; ?o t?o tr?c ti?p t?i DNNVV trong l)nh v?c s?n xu?t, ch? bi?n; ?o t?o tr?c tuy?n qua c?ng c? d?y h?c tr?c tuy?n c? s?n1. N?i dung chi h? tr? t? ch?c c?c kh?a ?o t?o:a) Kh?a ?o t?o qu?n tr? doanh nghi?p (c? b?n, ho?c chuy?n s?u) t? ch?c theo h?nh th?c ?o t?o tr?c ti?p:- Chi kh?o s?t (c??c ph? g?i phi?u kh?o s?t); chi ph? chi?u sinh (c??c g?i th? m?i, c??c i?n tho?i, ng th?ng tin qu?ng c?o v? kh?a ?o t?o tr?n c?c ph??ng ti?n th?ng tin, truy?n th?ng ho?c thu? b?n cung c?p ? th?c hi?n chi?u sinh tr?n g?i).- Chi cho gi?ng vi?n, b?o c?o vi?n: th? lao gi?ng d?y (? bao g?m th? lao so?n gi?o ?n b?i gi?ng); n, ?, i l?i (?p d?ng v?i gi?ng vi?n, b?o c?o vi?n gi?ng d?y tr?c ti?p).- Chi thu? h?i tr??ng, ph?ng h?c, m?y t?nh, m?y chi?u, c?c thi?t b? ph?c v? h?c t?p; in ?n, photo, mua t?i li?u h?c t?p cho h?c vi?n theo n?i dung ch??ng tr?nh kh?a ?o t?o (kh?ng bao g?m t?i li?u tham kh?o); gi?i kh?t gi?a gi?; vn ph?ng ph?m; khai gi?ng, b? gi?ng (hoa t??i, bng r?n); i?n, n??c, v? sinh, tr?ng gi? xe, ch?p v? l?u tr? ?nh t? li?u v? c?c kho?n chi tr?c ti?p kh?c ph?c v? kh?a ?o t?o.- Chi t? ch?c cho h?c vi?n th?c h?nh (n?u c?n) theo c?c h?nh th?c: th? nghi?m, tr?nh di?n m? h?nh, di?n t?p th?c t? (chi ph? thu?, mua, v?n chuy?n t?i ?a i?m t? ch?c l?p h?c c?c thi?t b?, nguy?n, nhi?n, v?t li?u, c?ng c?, d?ng c? ph?c v? cho th? nghi?m v? t? ch?c tr?nh di?n m? h?nh, di?n t?p th?c t?); i kh?o s?t th?c t? t?i doanh nghi?p trong n??c (chi ph? thu? ph??ng ti?n ?a, ?n h?c vi?n t? l?p h?c ?n ?a i?m kh?o s?t v? th? lao b?o c?o vi?n tr?nh b?y t?i bu?i th?c t?).- Chi t? ch?c ki?m tra, ?nh gi? k?t qu? h?c t?p c?a h?c vi?n (ra ? thi, coi thi, ch?m thi); c?p ch?ng nh?n ? tham gia kh?a ?o t?o cho h?c vi?n c? nhu c?u.- Chi ho?t ?ng qu?n l? tr?c ti?p m?t kh?a ?o t?o c?a ?n v? ?o t?o (?n v? ?o t?o quy ?nh t?i kho?n 1 i?u 11 Th?ng t? s? 06/2022/TT-BKHT): chi cho c?n b? qu?n l? l?p (chi ph? n, ?, i l?i trong tr??ng h?p l?p h?c ? xa ?n v? ?o t?o, l?m th?m gi?, th?ng tin li?n l?c); chi t? ch?c cu?c h?p v? tri?n khai kh?a ?o t?o (gi?i kh?t gi?a gi?, th? lao ng??i ch? tr?, ng??i tham d?).b) Kh?a ?o t?o qu?n tr? doanh nghi?p (c? b?n, ho?c chuy?n s?u) t? ch?c theo h?nh th?c ?o t?o k?t h?p (h?nh th?c ?o t?o k?t h?p quy ?nh t?i kho?n 4 i?u 11 Th?ng t? s? 06/2022/TT-BKHT):Ngo?i c?c kho?n chi quy ?nh t?i i?m a kho?n n?y c? th?m c?c kho?n chi: t?i li?u gi?ng d?y, h?c t?p b?n i?n t?, thu? ph?ng d?y ti?u chu?n khi ?n v? ?o t?o kh?ng b? tr? ??c ph?ng d?y v? ph?i thu? ngo?i; mua ho?c thu? c?ng c?, thi?t b? ?c th?, ??ng truy?n ? gi?ng vi?n v? b?o c?o vi?n gi?ng d?y tr?c tuy?n, h?c vi?n h?c t?p tr?c tuy?n; th? lao nh?n vi?n h? tr? k? thu?t cho ?o t?o tr?c tuy?n.c) Kh?a ?o t?o kh?i s? kinh doanh:N?i dung chi h? tr? theo quy ?nh t?i i?m a, b kho?n n?y nh?ng kh?ng bao g?m chi i kh?o s?t th?c t? t?i doanh nghi?p trong n??c; chi t? ch?c ki?m tra, ?nh gi? k?t qu? h?c t?p c?a h?c vi?n.d) Kh?a ?o t?o t?i DNNVV trong l)nh v?c s?n xu?t, ch? bi?n:N?i dung chi h? tr? theo quy ?nh t?i i?m a, b kho?n n?y nh?ng kh?ng bao g?m chi chi?u sinh. Trong ?, chi thu? h?i tr??ng, ph?ng h?c, m?y chi?u, thi?t b? ph?c v? h?c t?p v? i?n, n??c, v? sinh, tr?ng gi? xe ch? x?c ?nh khi DNNVV kh?ng c? h?i tr??ng ? t? ch?c kh?a ?o t?o.) Kho? ?o t?o tr?c tuy?n qua c?ng c? d?y h?c tr?c tuy?n c? s?n:N?i dung chi theo quy ?nh t?i i?m a, b kho?n n?y nh?ng kh?ng bao g?m chi ph? n, ?, i l?i c?a gi?ng vi?n, b?o c?o vi?n, c?n b? qu?n l? l?p; chi ph? t?i li?u (b?n c?ng), gi?i kh?t gi?a gi? v? vn ph?ng ph?m cho h?c vi?n; chi i kh?o s?t th?c t?; chi i?n n??c, tr?ng gi? xe.2. X?c ?nh chi ph?:a) Th? lao gi?ng vi?n gi?ng d?y, th? lao b?o c?o vi?n tham gia gi?ng d?y t?i l?p h?c ho?c tr?nh b?y t?i bu?i th?c t?: x?c ?nh theo quy ?nh t?i i?m a kho?n 2 i?u 5 Th?ng t? s? 36/2018/TT-BTC ng?y 30 th?ng 3 nm 2018 c?a B? T?i ch?nh h??ng d?n vi?c l?p d? to?n, qu?n l?, s? d?ng v? quy?t to?n kinh ph? d?nh cho c?ng t?c ?o t?o, b?i d??ng c?n b?, c?ng ch?c, vi?n ch?c (sau ?y g?i l? Th?ng t? s? 36/2018/TT-BTC).b) Chi ph? n, ?, i l?i c?a gi?ng vi?n, b?o c?o vi?n, c?n b? t? ch?c l?p; gi?i kh?t gi?a gi?: x?c ?nh theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC.c) Chi ph? ra ? thi, coi thi, ch?m thi: x?c ?nh theo quy ?nh t?i kho?n 4, i?m c kho?n 8, kho?n 10 i?u 8 Th?ng t? s? 69/2021/TT-BTC ng?y 11 th?ng 8 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? kinh ph? chu?n b?, t? ch?c v? tham d? c?c k? thi ?p d?ng ?i v?i gi?o d?c ph? th?ng.d) Chi ph? t?i li?u gi?ng d?y, t?i li?u h?c t?p b?n i?n t?: x?c ?nh theo quy ?nh t?i Th?ng t? s? 194/2012/TT-BTC ng?y 15 th?ng 11 nm 2012 c?a B? T?i ch?nh h??ng d?n m?c chi t?o l?p th?ng tin i?n t? nh?m duy tr? ho?t ?ng th??ng xuy?n c?a c?c c? quan, ?n v? s? d?ng ng?n s?ch nh? n??c.) Chi ph? l?m th?m gi?; x?c ?nh theo quy ?nh c?a B? lu?t Lao ?ng, Ngh? ?nh s? 145/2020/N-CP ng?y 14 th?ng 12 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a B? lu?t Lao ?ng v? i?u ki?n lao ?ng v? quan h? lao ?ng (sau ?y g?i l? Ngh? ?nh s? 145/2020/N-CP) v? c?c vn b?n h??ng d?n th?c hi?n.e) C?c kho?n chi ph? theo th?c t? (kh?o s?t, chi?u sinh; in ?n, photo, mua t?i li?u h?c t?p; thu? h?i tr??ng, ph?ng h?c, m?y t?nh, m?y chi?u, c?c thi?t b? ph?c v? h?c t?p; mua, thu? ??ng truy?n, c?ng c?, thi?t b? ?c th? v? th? lao nh?n vi?n h? tr? k? thu?t cho ?o t?o tr?c tuy?n; vn ph?ng ph?m; khai gi?ng, b? gi?ng; chi ph? cho h?c vi?n th?c h?nh; c?p ch?ng nh?n cho h?c vi?n; i?n, n??c, v? sinh, tr?ng gi? xe, quay phim, ch?p v? l?u tr? ?nh t? li?u; th?ng tin li?n l?c c?a c?n b? t? ch?c l?p): x?c ?nh theo nguy?n t?c t?i i?m b kho?n 3 i?u 4 Th?ng t? n?y.Tr??ng h?p kho?n chi li?n quan ?n nhi?u kh?a ?o t?o (kh?o s?t, chi?u sinh, th?ng tin li?n l?c; mua, thu? g?i d?ch v? ??ng truy?n, c?ng c? v? thi?t b? ?c th? theo th?i gian cho ?o t?o tr?c tuy?n) th? ph?i th?c hi?n ph?n b? chi ph? cho t?ng kh?a, theo ti?u ch? ph?n b? do ?n v? ?o t?o x?c ?nh ?m b?o t?nh h?p l? c?a kho?n chi.g) Chi ho?t ?ng qu?n l? tr?c ti?p m?t kho? ?o t?o c?a ?n v? ?o t?o theo m?c quy ?nh t?i i?m m kho?n 2 i?u 5 Th?ng t? s? 36/2018/TT-BTC, ??c s?a ?i t?i kho?n 7 i?u 1 Th?ng t? s? 06/2023/TT-BTC ng?y 31 th?ng 01 nm 2023 c?a B? T?i ch?nh s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 36/2018/TT-BTC (sau ?y g?i l? Th?ng t? s? 06/2023/TT-BTC).3. X?c ?nh kinh ph? ng?n s?ch nh? n??c h? tr?:a) C?c c? quan, ?n v? cn c? t? l?, ?nh m?c h? tr? ?i v?i m?i kh?a ?o t?o quy ?nh t?i i?u 14 Ngh? ?nh s? 80/2021/N-CP (trong ? h? tr? t?i a 100% chi ph? t? ch?c kh?a ?o t?o tr?c tuy?n qua c?ng c? d?y h?c tr?c tuy?n c? s?n) v? t?ng chi ph? m?t kh?a ?o t?o (x?c ?nh theo quy ?nh t?i kho?n 1, kho?n 2 i?u n?y) ? t?nh kinh ph? ng?n s?ch nh? n??c h? tr? t? ch?c kh?a ?o t?o.b) H?c vi?n ??c h? tr? h?c ph? theo quy ?nh t?i i?m b kho?n 1 i?u 14 Ngh? ?nh s? 80/2021/N-CP. Kinh ph? ng?n s?ch nh? n??c h? tr? x?c ?nh cn c? m?c h? tr? h?c ph? cho 01 h?c vi?n v? s? h?c vi?n thu?c ?i t??ng ??c h? tr? h?c ph?.X?c ?nh m?c h? tr? h?c ph? cho 01 h?c vi?n:M?c h? tr? h?c ph? cho 01 h?c vi?n=T?ng chi ph? t? ch?c kh?a ?o t?o-Kinh ph? ng?n s?ch nh? n??c h? tr? t? ch?c kh?a ?o t?o-S? ti?n t?i tr? cho kh?a ?o t?o (n?u c?)T?ng s? h?c vi?n tham gia kh?a ?o t?oT?ng s? h?c vi?n tham gia kh?a ?o t?oT?ng s? h?c vi?n tham gia kh?a ?o t?oT?ng s? h?c vi?n tham gia kh?a ?o t?oT?ng s? h?c vi?n tham gia kh?a ?o t?oTrong ?:- T?ng chi ph? t? ch?c kh?a ?o t?o x?c ?nh theo quy ?nh t?i kho?n 1, kho?n 2 i?u n?y.- Kinh ph? ng?n s?ch nh? n??c h? tr? t? ch?c kh?a ?o t?o x?c ?nh theo i?m a kho?n n?y.- S? ti?n t?i tr? cho kh?a ?o t?o (n?u c?) huy ?ng ??c t? doanh nghi?p, t? ch?c, c? nh?n trong v? ngo?i n??c.4. ?n v? ?o t?o c? tr?ch nhi?m l?p d? to?n chi ti?t v? th?c hi?n b?o c?o quy?t to?n kinh ph? t? ch?c t?ng kh?a ?o t?o theo m?u t?i Ph? l?c k?m theo Th?ng t? n?y.i?u 9. ?o t?o qua h? th?ng ?o t?o tr?c tuy?n E-Learning1. N?i dung chi ?o t?o v? kh?i s? kinh doanh v? qu?n tr? doanh nghi?p qua h? th?ng ?o t?o tr?c tuy?n E-Learning theo quy ?nh t?i i?m a kho?n 2 i?u 14 Ngh? ?nh s? 80/2021/N-CP v? quy ?nh t?i ph?n I, kho?n 1 ph?n II, kho?n 1 v? kho?n 2 ph?n III M?c 6 Ph? l?c 3.2 k?m theo Th?ng t? s? 06/2022/TT-BKHT.2. M?c chi:a) X?y d?ng, thu?, mua h? th?ng ?o t?o tr?c tuy?n; b?o tr?, n?ng c?p ph?n m?m, b? sung, c?p nh?t c?c t?nh nng m?i, duy tr? v? v?n h?nh h? th?ng ?o t?o tr?c tuy?n; thu?, mua m?y ch?, ??ng truy?n; s? h?a v? nh?p d? li?u, t?o l?p th?ng tin i?n t?: th?c hi?n theo quy ?nh t?i Ngh? ?nh s? 73/2019/N-CP ng?y 05 th?ng 9 nm 2019 c?a Ch?nh ph? quy ?nh qu?n l? ?u t? ?ng d?ng c?ng ngh? th?ng tin s? d?ng ngu?n v?n ng?n s?ch nh? n??c (sau ?y g?i l? Ngh? ?nh s? 73/2019/N-CP) v? quy ?nh c?a ph?p lu?t c? li?n quan; c?c ?nh m?c kinh t? - k? thu?t trong l)nh v?c th?ng tin v? truy?n th?ng.b) X?y d?ng b?i gi?ng tr?c tuy?n, h?c li?u i?n t?: th?c hi?n theo quy ?nh t?i Th?ng t? s? 76/2018/TT-BTC ng?y 17 th?ng 8 nm 2018 c?a B? T?i ch?nh h??ng d?n n?i dung, m?c chi x?y d?ng ch??ng tr?nh ?o t?o, bi?n so?n gi?o tr?nh m?n h?c ?i v?i gi?o d?c ?i h?c, gi?o d?c ngh? nghi?p v? c?c vn b?n hi?n h?nh li?n quan.c) T? ch?c c?c ho?t ?ng truy?n th?ng, qu?ng b? ?o t?o tr?c tuy?n: chi ph? x?c ?nh theo nguy?n t?c quy ?nh t?i kho?n 3 i?u 4 Th?ng t? n?y.i?u 10. ?o t?o ngh? cho lao ?ng c?a DNNVVLao ?ng c?a DNNVV ?p ?ng i?u ki?n quy ?nh t?i kho?n 4 i?u 14 Ngh? ?nh s? 80/2021/N-CP khi tham gia kh?a ?o t?o ngh? tr?nh ? s? c?p ho?c ch??ng tr?nh ?o t?o t? 03 th?ng tr? xu?ng ??c ng?n s?ch nh? n??c h? tr? chi ph? ?o t?o ngh?, m?i ng??i m?t l?n, m?c chi theo th?ng b?o c?a c? s? ?o t?o ngh? nghi?p nh?ng t?i a kh?ng qu? m?c quy ?nh t?i i?m  kho?n 1 i?u 7 Th?ng t? s? 152/2016/TT-BTC ng?y 17 th?ng 10 nm 2016 c?a B? T?i ch?nh quy ?nh qu?n l? v? s? d?ng kinh ph? h? tr? ?o t?o tr?nh ? s? c?p v? ?o t?o d??i 3 th?ng.M?c 3. M?NG L??I T? V?N VI?N, C?NG TH?NG TIN, C? S? D? LI?U V? QU?N L? C?C HO?T ?NG H? TR? DNNVVi?u 11. Qu?n l?, v?n h?nh, duy tr? ho?t ?ng c?a m?ng l??i t? v?n vi?n v? b?i d??ng, ?o t?o ph?t tri?n m?ng l??i t? v?n vi?n1. N?i dung chi v? m?c chi th?c hi?n qu?n l?, v?n h?nh, duy tr? ho?t ?ng c?a m?ng l??i t? v?n vi?n:a) Chi mua s?m, x?y d?ng ph?n m?m qu?n l? m?ng l??i t? v?n vi?n; mua s?m, n?ng c?p, duy tr? h? t?ng ph?n c?ng, d?ch v? ??ng truy?n, m?y ch? v? d?ch v? li?n quan kh?c ? l?u tr?, v?n h?nh m?ng l??i t? v?n vi?n; x?y d?ng, duy tr? c?p nh?t d? li?u m?ng l??i t? v?n vi?n: th?c hi?n theo quy ?nh t?i Ngh? ?nh s? 73/2019/N-CP v? c?c vn b?n h??ng d?n.b) Chi t? ch?c h?i ngh?, h?i th?o, t?ng k?t, ?nh gi? vi?c h?nh th?nh, qu?n l?, v?n h?nh, duy tr? m?ng l??i t? v?n vi?n: th?c hi?n theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC.2. B?i d??ng, ?o t?o ph?t tri?n m?ng l??i t? v?n vi?n:a) N?i dung chi v? m?c chi t? ch?c kh?a ?o t?o, b?i d??ng cho t? v?n vi?n theo quy ?nh t?i i?m a, b ho?c  kho?n 1 v? kho?n 2 i?u 8 Th?ng t? n?y.b) ?n v? c?ng nh?n t? v?n vi?n (khi tr?c ti?p t? ch?c kh?a ?o t?o), ho?c b?n cung c?p d?ch v? ?o t?o c? tr?ch nhi?m l?p d? to?n chi ti?t v? th?c hi?n b?o c?o quy?t to?n kinh ph? t? ch?c t?ng kh?a ?o t?o theo m?u t?i Ph? l?c k?m theo Th?ng t? n?y.i?u 12. N?ng c?p, duy tr?, qu?n l?, v?n h?nh C?ng th?ng tin v? thu th?p, c?p nh?t th?ng tin v?o c? s? d? li?u h? tr? DNNVV1. N?i dung chi:a) Chi ho?t ?ng n?ng c?p g?m: n?ng c?p ch?nh s?a, ki?m th? ch?c nng ph?n m?m h? tr? DNNVV; n?ng c?p h? th?ng ph?n c?ng hi?n c? (mua b? sung linh ki?n, thi?t b?).b) Chi ho?t ?ng duy tr?, qu?n l?, v?n h?nh g?m: thu? d?ch v? b?o tr?, b?o d??ng, s?a ch?a h? th?ng h? t?ng k? thu?t, ph?n m?m; thu? d?ch v? qu?n l? v?n h?nh, thu? qu?n tr?, h? tr? k? thu?t h? th?ng th?ng tin, d?ch v? an ninh m?ng, an to?n th?ng tin; gia h?n b?n quy?n ph?n m?m th??ng m?i, ph?n m?m ph?ng ch?ng virus, ?m b?o an to?n, an ninh th?ng tin; gia h?n d?ch v? t?n mi?n, d?ch v? ch?ng ch? s? (SSL) v? c?c d?ch v? kh?c li?n quan tr?c ti?p ?n duy tr?, v?n h?nh C?ng th?ng tin; gia h?n, thu? b? sung ??ng truy?n ? ph?t tri?n c?c d?ch v? v? h? tr? DNNVV v? chuy?n ?i s?, h? tr? t?i ch?nh v? c?c d?ch v? h? tr? kh?c; chi ph? ?o t?o cho c?n b? qu?n tr?, v?n h?nh h? th?ng (n?u c?); t? ch?c c?p nh?t tin b?i, th?ng tin h? tr?, c?c ch?nh s?ch, d?ch v? h? tr? DNNVV (chi nhu?n b?t vi?t tin, b?i, b?o c?o t?ng h?p, nghi?n c?u).c) Chi ho?t ?ng thu th?p, c?p nh?t th?ng tin v?o c? s? d? li?u h? tr? DNNVV g?m: thu th?p d? li?u, t?o l?p d? li?u ? h?nh th?nh c?c c? s? d? li?u; qu?n l?, duy tr?, c?p nh?t d? li?u, qu?n l? s? thay ?i d? li?u; chia s? d? li?u v? qu?n l? chia s? d? li?u; khai th?c, s? d?ng d? li?u do m?nh qu?n l? v? khai th?c, s? d?ng d? li?u ??c chia s? t? c? quan nh? n??c kh?c; nh?p d? li?u c? c?u tr?c v?o c? s? d? li?u v? DNNVV.2. M?c chi: th?c hi?n theo quy ?nh t?i Ngh? ?nh s? 73/2019/N-CP v? c?c vn b?n ph?p lu?t c? li?n quan, c?c ?nh m?c kinh t? - k? thu?t trong l)nh v?c th?ng tin v? truy?n th?ng, Th?ng t? s? 36/2018/TT-BTC, Th?ng t? s? 06/2023/TT-BTC, Ngh? ?nh s? 18/2014/N-CP ng?y 14 th?ng 3 nm 2014 c?a Ch?nh ph? quy ?nh v? ch? ? nhu?n b?t trong l)nh v?c b?o ch?, xu?t b?n v? nguy?n t?c t?i kho?n 3 i?u 4 Th?ng t? n?y.i?u 13. Qu?n l? c?c ho?t ?ng h? tr? DNNVV1. N?i dung chi:a) Chi ho?t ?ng qu?n l? chung g?m: chi truy?n th?ng (c?c b?n tin, b?i vi?t) v? c?ng t?c h? tr?, n?i dung h? tr? DNNVV; chi t? ch?c o?n c?ng t?c ?nh gi? t?nh h?nh th?c hi?n nhi?m v? h? tr? DNNVV, kh?o s?t nhu c?u h? tr? DNNVV; chi h?i ngh?, h?i th?o h??ng d?n, t?ng k?t c?ng t?c h? tr? DNNVV.b) Chi qu?n l? tr?c ti?p c?c ho?t ?ng h? tr? g?m: chi ph?c v? th?c hi?n nhi?m v? h? tr? DNNVV c?a c? quan, t? ch?c h? tr? DNNVV v? chi ho?t ?ng c?a H?i ?ng l?a ch?n DNNVV kh?i nghi?p s?ng t?o quy ?nh t?i kho?n 3 i?u 21 Ngh? ?nh s? 80/2021/N-CP (i c?ng t?c, kh?o s?t tr?c ti?p t?i DNNVV ? quy?t ?nh h? tr?; l?m th?m gi?; th?ng tin li?n l?c; thu? chuy?n gia; t? ch?c c?c cu?c h?p, h?i th?o nh?m ?nh gi? h? s?, th?m ?nh k?t qu? l?a ch?n DNNVV kh?i nghi?p s?ng t?o); chi ho?t ?ng l?a ch?n b?n cung c?p c?c s?n ph?m, d?ch v? h? tr? DNNVV.2. M?c chi:a) Chi ph? t? ch?c h?i ngh?, h?i th?o; c?ng t?c ph? cho c?n b? i c?ng t?c, kh?o s?t th?c hi?n theo quy ?nh t?i Th?ng t? s? 40/2017/TT-BTC.b) Chi ph? l?m th?m gi? th?c hi?n theo quy ?nh c?a B? lu?t Lao ?ng, Ngh? ?nh s? 145/2020/N-CP v? c?c vn b?n h??ng d?n th?c hi?n.c) Chi ph? thu? chuy?n gia th?c hi?n theo quy ?nh t?i Th?ng t? s? 02/2015/TT-BLTBXH.d) Chi ph? truy?n th?ng, th?ng tin li?n l?c th?c hi?n theo nguy?n t?c t?i kho?n 3 i?u 4 Th?ng t? n?y.) Chi ph? cho ho?t ?ng l?a ch?n b?n cung c?p th?c hi?n theo quy ?nh c?a Lu?t ?u th?u v? c?c vn b?n h??ng d?n.Ch??ng IIIB? TR?, L?P, CH?P H?NH V? QUY?T TO?N KINH PH? NG?N S?CH NH? N??C H? TR? DNNVVi?u 14. B? tr? kinh ph? ng?n s?ch nh? n??c h? tr?1. ?i v?i c?c n?i dung h? tr? DNNVV quy ?nh t?i M?c 1, M?c 2 Ch??ng II Th?ng t? n?y: kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV ??c b? tr? trong d? to?n chi th??ng xuy?n c?a b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?, ?y ban nh?n d?n c?p tinh; ri?ng kinh ph? cho ?o t?o quy ?nh t?i i?u 9 Th?ng t? n?y ch? b? tr? ?i v?i B? K? ho?ch v? ?u t?, ?y ban nh?n d?n c?p t?nh.2. ?i v?i qu?n l?, v?n h?nh, duy tr? ho?t ?ng v? b?i d??ng, ?o t?o ph?t tri?n m?ng l??i t? v?n vi?n quy ?nh t?i i?u 10, i?u 11 Th?ng t? n?y: kinh ph? h? tr? DNNVV (ng?n s?ch trung ??ng) b? tr? trong d? to?n chi th??ng xuy?n c?a b?, c? quan ngang b? ? giao c? quan, t? ch?c h? tr? DNNVV thu?c, tr?c thu?c c? ch?c nng, nhi?m v? th?c hi?n qu?n l?, v?n h?nh, duy tr? ho?t ?ng c?a m?ng l??i t? v?n vi?n, c?ng nh?n t? v?n vi?n.3. ?i v?i n?ng c?p, duy tr?, qu?n l?, v?n h?nh C?ng th?ng tin; thu th?p, c?p nh?t th?ng tin v?o c? s? d? li?u h? tr? DNNVV quy ?nh t?i i?u 12 Th?ng t? n?y: kinh ph? h? tr? DNNVV (ng?n s?ch trung ??ng) b? tr? trong d? to?n chi th??ng xuy?n c?a B? K? ho?ch v? ?u t?; kh?ng b? tr? t? ngu?n chi qu?n l? h?nh ch?nh h?ng nm cho B? K? ho?ch v? ?u t? ? th?c hi?n nhi?m v? n?y.4. ?i v?i qu?n l? c?c ho?t ?ng h? tr? DNNVV quy ?nh t?i i?u 13 Th?ng t? n?y:a) Ho?t ?ng qu?n l? chung: kinh ph? ng?n s?ch nh? n??c th?c hi?n ??c t?ng h?p v? b? tr? trong d? to?n chi th??ng xuy?n h?ng nm c?a B? K? ho?ch v? ?u t?; c? quan ?u m?i c?a b?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; S? K? ho?ch v? ?u t? t?i ?a ph??ng theo quy ?nh c?a Lu?t Ng?n s?ch nh? n??c v? c?c vn b?n h??ng d?n.b) Ho?t ?ng qu?n l? tr?c ti?p: tr?n c? s? nhu c?u, k? ho?ch h?ng nm, c? quan, t? ch?c h? tr? DNNVV x?y d?ng d? to?n kinh ph? th?c hi?n g?i c? quan ch? qu?n ? g?i B? K? ho?ch v? ?u t? t?ng h?p chung theo quy ?nh t?i i?u 15 Th?ng t? n?y.i?u 15. L?p, ph?n b?, giao d? to?n kinh ph? ng?n s?ch nh? n??c h? tr?Vi?c l?p d? to?n, ph?n b?, giao d? to?n, qu?n l?, s? d?ng v? thanh quy?t to?n kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV th?c hi?n theo nguy?n t?c quy ?nh t?i kho?n 1 i?u 4 Th?ng t? n?y v? nh?ng quy ?nh sau:1. L?p d? to?n:a) V?o th?i i?m x?y d?ng d? to?n ng?n s?ch nh? n??c h?ng nm, cn c? vn b?n h??ng d?n x?y d?ng d? to?n ng?n s?ch nh? n??c v? vn b?n h??ng d?n x?y d?ng k? ho?ch h? tr? DNNVV c?a c? quan ch?c nng: c?c c? quan, t? ch?c x?y d?ng d? to?n th?c hi?n c?c n?i dung h? tr? DNNVV, trong ? x?c ?nh c? th? ph?n kinh ph? ng?n s?ch nh? n??c h? tr? theo quy ?nh t?i Th?ng t? n?y, t?ng h?p trong d? to?n chi ng?n s?ch nh? n??c c?a c? quan, t? ch?c ? tr?nh c?p c? th?m quy?n t?ng h?p chung v?o d? to?n ng?n s?ch nh? n??c c?a b?, c? quan trung ??ng, ?a ph??ng.b) C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?, ?y ban nh?n d?n c?p t?nh g?i B? K? ho?ch v? ?u t? d? to?n kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV, g?i B? Lao ?ng - Th??ng binh v? X? h?i d? to?n kinh ph? ng?n s?ch nh? n??c h? tr? ?o t?o ngh? cho lao ?ng c?a DNNVV ? t?ng h?p g?i B? K? ho?ch v? ?u t?.c) B? K? ho?ch v? ?u t? r? so?t, t?ng h?p chung nhu c?u kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV (bao g?m c? h? tr? ?o t?o ngh? cho lao ?ng c?a DNNVV) chi ti?t theo t?ng l)nh v?c chi ng?n s?ch nh? n??c v? s? h? tr? c? m?c ti?u t? ng?n s?ch trung ??ng cho t?ng ?a ph??ng ch?a c?n ?i ??c ng?n s?ch nh? n??c (n?u c?), g?i B? T?i ch?nh t?ng h?p theo quy ?nh c?a Lu?t Ng?n s?ch nh? n??c.d) Cn c? kh? nng c?n ?i ng?n s?ch trung ??ng nm k? ho?ch, nhu c?u ng?n s?ch nh? n??c h? tr? do B? K? ho?ch v? ?u t? ? xu?t, B? T?i ch?nh th?ng b?o m?c d? ki?n ng?n s?ch trung ??ng h? tr? DNNVV nm k? ho?ch chi ti?t theo t?ng l)nh v?c chi cho B? K? ho?ch v? ?u t?. Tr?n c? s? th?ng b?o c?a B? T?i ch?nh, B? K? ho?ch v? ?u t? x?y d?ng ph??ng ?n ph?n b? kinh ph? cho c?c b?, c? quan trung ??ng v? t?ng ?a ph??ng chi ti?t theo t?ng l)nh v?c chi ng?n s?ch nh? n??c g?i l?i B? T?i ch?nh t?ng h?p v?o ph??ng ?n ph?n b? d? to?n ng?n s?ch trung ??ng b?o c?o Ch?nh ph? tr?nh Qu?c h?i xem x?t, quy?t ?nh.2. Ph?n b? v? giao d? to?n:Cn c? d? to?n ng?n s?ch nh? n??c h? tr? DNNVV ??c c?p c? th?m quy?n giao, b?, c? quan ngang b?, c? quan thu?c Ch?nh ph? v? ?a ph??ng th?c hi?n ph?n b? v? giao d? to?n cho c?c c? quan, t? ch?c h? tr? DNNVV thu?c, tr?c thu?c theo quy ?nh c?a ph?p lu?t v? ng?n s?ch nh? n??c.i?u 16. Thanh to?n kinh ph? ng?n s?ch nh? n??c h? tr?1. Vi?c thanh to?n kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV quy ?nh t?i Th?ng t? n?y th?c hi?n theo h?nh th?c r?t d? to?n, Kho b?c Nh? n??c ki?m so?t chi.2. Tr?nh t?, th? t?c h? s?, ki?m so?t, thanh to?n kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV th?c hi?n theo quy ?nh t?i Ngh? ?nh s? 11/2020/N-CP ng?y 20 th?ng 01 nm 2020 c?a Ch?nh ph? quy ?nh th? t?c h?nh ch?nh thu?c l)nh v?c Kho b?c Nh? n??c (sau ?y g?i l? Ngh? ?nh s? 11/2020/N-CP); Th?ng t? s? 62/2020/TT-BTC ng?y 22 th?ng 6 nm 2020 c?a B? T?i ch?nh h??ng d?n ki?m so?t, thanh to?n c?c kho?n chi th??ng xuy?n t? ng?n s?ch nh? n??c qua Kho b?c Nh? n??c (sau ?y g?i l? Th?ng t? s? 62/2020/TT-BTC) v? m?t s? quy ?nh c? th? sau:a) M?c t?m ?ng t? ng?n s?ch nh? n??c:?i v?i kho?n chi c? gi? tr? h?p ?ng tr?n 50 tri?u ?ng (bao g?m c? ph?n ng?n s?ch nh? n??c h? tr? v? ph?n ng?n s?ch nh? n??c kh?ng h? tr?): m?c t?m ?ng theo quy ?nh t?i h?p ?ng ? k? k?t c?a ?n v? s? d?ng ng?n s?ch nh? n??c v? c?c b?n li?n quan. ?n v? s? d?ng ng?n s?ch nh? n??c ??c t?m ?ng kinh ph? m?t l?n ho?c nhi?u l?n cho m?t h?p ?ng nh?ng t?i a kh?ng v??t qu? 50% gi? tr? ph?n ng?n s?ch nh? n??c h? tr? ghi trong h?p ?ng t?i th?i i?m k? k?t v? kh?ng v??t qu? d? to?n nm ??c c?p c? th?m quy?n ph? duy?t cho kho?n chi ?.?i v?i nh?ng kho?n chi kh?ng c? h?p ?ng v? nh?ng kho?n chi c? gi? tr? h?p ?ng kh?ng v??t qu? 50 tri?u ?ng (bao g?m c? ph?n ng?n s?ch nh? n??c h? tr? v? ph?n ng?n s?ch nh? n??c kh?ng h? tr?): m?c t?m ?ng theo ? ngh? c?a ?n v? s? d?ng ng?n s?ch v? trong ph?m vi d? to?n ??c giao. ?n v? s? d?ng ng?n s?ch ch?u tr?ch nhi?m v? m?c ? ngh? t?m ?ng theo quy ?nh.b) Thanh to?n t?m ?ng: ?n v? s? d?ng ng?n s?ch nh? n??c ph?i th?c hi?n thanh to?n t?m ?ng v?i Kho b?c Nh? n??c n?i giao d?ch ngay sau khi kho?n chi t?m ?ng ? ho?n th?nh c? ? h? s?, ch?ng t? thanh to?n. C? th? nh? sau:?i v?i c?c kho?n chi kh?ng c? h?p ?ng ho?c kho?n chi kh?ng ph?i g?i h?p ?ng ?n Kho b?c Nh? n??c: th?c hi?n theo quy ?nh t?i i?m a kho?n 3 i?u 7 Th?ng t? s? 62/2020/TT-BTC.?i v?i c?c kho?n chi c? gi? tr? h?p ?ng tr?n 50 tri?u ?ng (bao g?m c? ph?n ng?n s?ch nh? n??c h? tr? v? ph?n ng?n s?ch nh? n??c kh?ng h? tr?); ?n v? s? d?ng ng?n s?ch nh? n??c thanh to?n t?m ?ng b?t ?u ngay t? l?n thanh to?n kh?i l??ng ho?n th?nh ?u ti?n c?a h?p ?ng, m?c thanh to?n t?m ?ng t?ng l?n ph?i quy ?nh c? th? trong h?p ?ng, ?m b?o thanh to?n h?t khi gi? tr? thanh to?n (bao g?m c? t?m ?ng v? thanh to?n kh?i l??ng ho?n th?nh) ?t 80% gi? tr? ph?n ng?n s?ch nh? n??c h? tr? ghi trong h?p ?ng.Khi thanh to?n t?m ?ng, ?n v? s? d?ng ng?n s?ch nh? n??c th?c hi?n theo quy ?nh t?i i?m c kho?n 3 i?u 7 Th?ng t? s? 62/2020/TT-BTC.c) Ki?m so?t, thanh to?n: Kho b?c Nh? n??c th?c hi?n ki?m so?t, thanh to?n tr?n c? s? h? s? ki?m so?t chi theo quy ?nh t?i kho?n 4 i?u 7 Ngh? ?nh s? 11/2020/N-CP, i?u 6 Th?ng t? s? 62/2020/TT-BTC; ?m b?o ?ng n?i dung chi v? ?nh m?c (?i v?i c?c n?i dung chi c? quy ?nh c? th? ti?u chu?n, ?nh m?c t?i c?c vn b?n quy ph?m ph?p lu?t) theo quy ?nh Th?ng t? n?y.?i v?i kho?n chi ng?n s?ch nh? n??c h? tr? theo h?p ?ng quy ?nh t?i M?c 1 Ch??ng II Th?ng t? n?y, h?p ?ng kh?c c? m?t b?n k? l? DNNVV ?ng th?i l? ?i t??ng ??c h? tr?: ?n v? s? d?ng ng?n s?ch nh? n??c g?i h? s? ?n Kho b?c Nh? n??c theo quy ?nh t?i kho?n 4 i?u 7 Ngh? ?nh s? 11/2020/N-CP (trong ? h?p ?ng kh?ng ph?n bi?t gi? tr? h?p ?ng). Kho b?c Nh? n??c ki?m so?t ?m b?o c?c kho?n chi t? ng?n s?ch nh? n??c kh?ng v??t t? l? ng?n s?ch nh? n??c h? tr? theo quy ?nh t?i Ngh? ?nh s? 80/2021/N-CP v? quy ?nh t?i Th?ng t? n?y.3. Tr??ng h?p c? quan, t? ch?c h? tr? DNNVV cung c?p tr?c ti?p s?n ph?m, d?ch v? h? tr? DNNVV theo h?p ?ng hai b?n:a) Kho b?c Nh? n??c th?c hi?n ki?m so?t chi theo quy ?nh t?i kho?n 2 i?u n?y. S? ti?n ng?n s?ch nh? n??c h? tr? DNNVV theo m?i h?p ?ng ??c thanh to?n tr?c ti?p cho c? quan, t? ch?c h? tr? DNNVV, ??c quy ?nh c? th? trong h?p ?ng v? theo quy ?nh sau:?i v?i c? quan, t? ch?c h? tr? DNNVV l? c? quan nh? n??c: thanh to?n v?o t?i kho?n ti?n g?i t?i Kho b?c Nh? n??c. Khi th?c hi?n chi t? t?i kho?n ti?n g?i, Kho b?c Nh? n??c ki?m so?t, thanh to?n tr?n c? s? Quy ch? chi ti?u n?i b?, ti?u chu?n, ?nh m?c quy ?nh t?i c?c vn b?n quy ph?m ph?p lu?t v? c?c h? s? theo quy ?nh t?i i?u 7 Ngh? ?nh s? 11/2020/N-CP.?i v?i c? quan, t? ch?c h? tr? DNNVV l? ?n v? s? nghi?p c?ng l?p: thanh to?n v?o t?i kho?n ti?n g?i t?i Kho b?c Nh? n??c, ho?c v?o t?i kho?n c?a ?n v? m? t?i ng?n h?ng th??ng m?i. Khi th?c hi?n chi t? t?i kho?n ti?n g?i t?i Kho b?c Nh? n??c, Kho b?c Nh? n??c kh?ng ki?m so?t chi m? th?c hi?n chi tr? theo ? ngh? c?a ?n v? s? nghi?p c?ng l?p.b) C? quan, t? ch?c h? tr? DNNVV h?ch to?n s? ti?n ??c thanh to?n quy ?nh t?i i?m a kho?n n?y v?o thu ho?t ?ng; ch?u tr?ch nhi?m th?c hi?n ?ng quy ?nh ph?p lu?t trong vi?c qu?n l?, s? d?ng v? thanh to?n c?c chi ph? li?n quan ?n ho?t ?ng cung c?p tr?c ti?p s?n ph?m, d?ch v? h? tr? DNNVV v? c?c ho?t ?ng kh?c theo quy ch? ho?t ?ng c?a c? quan, ?n v? h? tr? DNNVV.i?u 17. Quy?t to?n v? t?ng h?p quy?t to?n kinh ph? ng?n s?ch nh? n??c h? tr?C?c c? quan, ?n v? c? tr?ch nhi?m th?c hi?n quy?t to?n v? t?ng h?p quy?t to?n kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV v?o b?o c?o quy?t to?n chi ng?n s?ch h?ng nm c?a c? quan, ?n v? m?nh ? c? quan c? th?m quy?n x?t duy?t, th?m ?nh theo quy ?nh c?a Lu?t Ng?n s?ch nh? n??c v? c?c vn b?n h??ng d?n hi?n h?nh.Ch??ng IVT? CH?C TH?C HI?Ni?u 18. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 23 th?ng 9 nm 2023.2. B?i b? Th?ng t? s? 49/2019/TT-BTC ng?y 08 th?ng 8 nm 2019 c?a B? T?i ch?nh h??ng d?n qu?n l? v? s? d?ng kinh ph? ng?n s?ch nh? n??c h? tr? ph?t tri?n ngu?n nh?n l?c cho DNNVV v? Th?ng t? s? 54/2019/TT-BTC ng?y 21 th?ng 8 nm 2019 h??ng d?n qu?n l?, s? d?ng kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV s? d?ng d?ch v? t? v?n thu?c m?ng l??i t? v?n vi?n.3. K? t? ng?y Th?ng t? n?y c? hi?u l?c thi h?nh, kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV ? ??c c?p th?m quy?n ph? duy?t theo quy ?nh t?i Th?ng t? s? 49/2019/TT-BTC v? Th?ng t? s? 54/2019/TT-BTC tr??c ng?y Th?ng t? n?y c? hi?u l?c thi h?nh m? ch?a s? d?ng th? ??c ti?p t?c th?c hi?n theo d? to?n ? ph? duy?t; ho?c i?u ch?nh l?i theo n?i dung v? ?nh m?c chi quy ?nh t?i Th?ng t? n?y nh?ng ph?i ?m b?o kh?ng v??t qu? d? to?n ng?n s?ch ? giao.4. Khi c?c vn b?n quy ?nh d?n chi?u t?i Th?ng t? n?y ??c s?a ?i, b? sung ho?c thay th? b?ng vn b?n m?i th? ?p d?ng theo vn b?n m?i.i?u 19. T? ch?c th?c hi?nC?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?, ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c trung ??ng cn c? quy ?nh t?i Th?ng t? n?y ? t? ch?c qu?n l?, s? d?ng kinh ph? ng?n s?ch nh? n??c h? tr? DNNVV. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c, ? ngh? ph?n ?nh k?p th?i v? B? T?i ch?nh ? nghi?n c?u, gi?i quy?t./.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - Vn ph?ng TW v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Qu?c h?i; Vn ph?ng Ch? t?ch n??c; - Vi?n Ki?m s?t Nh?n d?n t?i cao; T?a ?n Nh?n d?n t?i cao; - Vn ph?ng Ch?nh ph?; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c TW; - C? quan Trung ??ng c?c H?i, o?n th?; - S? T?i ch?nh, KBNN c?c t?nh, th?nh ph? tr?c thu?c TW; - C?c Ki?m tra vn b?n quy ph?m ph?p lu?t, B? T? ph?p; - C?ng b?o, C?ng th?ng tin i?n t? c?a Ch?nh ph?; - C?ng th?ng tin i?n t? c?a B? T?i ch?nh; - C?c ?n v? thu?c B? T?i ch?nh; - L?u: VT, C?c TCDN (210 b?n).KT. B? TR??NG TH? TR??NG Cao Anh Tu?n PH? L?C(Ban h?nh k?m theo Th?ng t? s? 52/2023/TT-BTC ng?y 08 th?ng 8 nm 2023 c?a B? tr??ng B? T?i ch?nh)C? QUAN, T? CH?C... -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?D? TO?N (B?O C?O QUY?T TO?N) KINH PH? T? CH?C KH?A ?O T?O .... (?p d?ng cho kh?a ?o t?o: kh?i s? kinh doanh/qu?n tr? doanh nghi?p c? b?n (chuy?n s?u)/?o t?o t?i DNNVV trong l)nh v?c s?n xu?t, ch? bi?n/?o t?o tr?c tuy?n qua c?ng c? d?y h?c c? s?n ?o t?o t? v?n vi?n)DNNVV ??c h? tr? ?o t?o (***): & & & & & & & ?n v? ?o t?o: & & & & & & & & & & & & & & & .?a i?m th?c hi?n: & & & & & & & & .& & & & & .Th?i gian th?c hi?n: & & & & & & & & & & & & & .N?i dung/chuy?n ? ?o t?o: & & & & & & & & & ..H?nh th?c t? ch?c: ... (Ghi r? h?nh th?c ?o t?o tr?c ti?p/k?t h?p/tr?c tuy?n);S? h?c vi?n tham gia:(*1)?PH?N I - CHI TI?T KINH PH? S? TTCh?ng t? (**)Ch?ng t? (**)N?i dung chiV t?nhChi ph? th?c t?Chi ph? th?c t?Chi ph? th?c t?Ph?n chia ngu?nPh?n chia ngu?nPh?n chia ngu?nPh?n chia ngu?nGhi ch?S? l??ng?n gi?Th?nh ti?nNSNN h? tr?NSNN h? tr?T? t?i tr? (n?u c?)T? h?c ph? c?a h?c vi?n/DNNVV ?ng g?pK? hi?uNg?y th?ngChi ph? ? t?nh NSNN h? tr?S? ti?n NSNN h? tr?a??bcdef = d x egh = g x t? l? h? tr?ij = f - h - ikA??T?ng chi ph? t? ch?c 1 kh?a ?o t?o = A.1+A.2???(*2)--(*3)(*4)?A.1??C?c n?i dung chi ??c NSNN h? tr?:???-(*5)(*6)(*7)-?-??... (Li?t k? chi ti?t c?c n?i dung chi h? tr? t??ng ?ng v?i kh?a ?o t?o quy ?nh t?i kho?n 1 i?u 8 Th?ng t? n?y)?????????-??Chi ho?t ?ng qu?n l? m?t kh?a ?o t?o (t?i a 10% t?ng chi ph? t?i m?c A.1)?????????A.2??C?c n?i dung chi NSNN kh?ng h? tr?:???-XX--?-??... (Li?t k? chi ti?t c?c n?i dung chi NSNN kh?ng h? tr? n?u c?)????XX???B??H? tr? h?c ph? cho h?c vi?n (*)HV(*8)(*9)XX(*10)XX????=> C? c?u chi ph? t? ch?c 01 kh?a ?o t?o:???(*2)X(*11)(*3)(*12)?PH?N II - DANH S?CH H?C VI?N THAM GIA KH?A H?C (**)S? TTDanh s?ch DNNVV/T?n h?c vi?n (****)Gi?i t?nhNm sinhN?i ? hi?n t?iCh?c danh, v? tr? hi?n t?ii?n tho?i c? nh?nGhi ch?A-DNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nDNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nDNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nDNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nDNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nDNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nDNNVV kh?ng thu?c ?i t??ng ??c NSNN h? tr? h?c ph? cho h?c vi?nIDNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n/doanh thu c?a nm tr??c li?n k?1T?n h?c vi?n (thu?c DNNVV)??????& & ??????IIDNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)DNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)DNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)DNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)DNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)DNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)DNNVV (t?n DN, ?a ch?, m? s? thu?... Nh? m?c I)& T?n h?c vi?n (thu?c DNNVV)??????B-DNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iDNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iDNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iDNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iDNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iDNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iDNNVV thu?c ?a b?n kinh t? - x? h?i ?c bi?t kh? khn, DNNVV do n? l?m ch?/s? d?ng nhi?u lao ?ng n?, DNNVV l? DN x? h?iIDNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)DNNVV: t?n DN, ?a ch?, m? s? thu?, ng?nh ngh? kinh doanh ch?nh; s? lao ?ng b?nh qu?n nm, t?ng ngu?n v?n ho?c doanh thu c?a nm tr??c li?n k?; t? l? n?m gi? v?n i?u l? c?a th?nh vi?n g?p v?n/c? ?ng l? n?, t?n ng??i qu?n l? i?u h?nh l? n? (?p d?ng ?i v?i DNNVV do n? l?m ch?); s? lao ?ng n? (?p d?ng ?i v?i DNNVV s? d?ng nhi?u lao ?ng n?); th?ng tin minh ch?ng l? DN x? h?i (?p d?ng ?i v?i DNNVV l? DN x? h?i)1T?n h?c vi?n (thu?c DNNVV)??????& & ?????????.... ng?y ... th?ng ....nm& .NG??I L?P (K?, h? t?n)PH? TR?CH ?O T?O (K?, h? t?n)L?NH ?O C? QUAN, ?N V? (K?, h? t?n, ?ng d?u c? quan)Ghi ch?:(*): ?p d?ng cho kh?a ?o t?o qu?n tr? doanh nghi?p quy ?nh t?i i?m a kho?n 1 i?u 14 Ngh? ?nh s? 80/2021/N-CP(**): ?p d?ng ?i v?i B?o c?o quy?t to?n kinh ph?(***): ?p d?ng cho kh?a ?o t?o t?i DNNVV trong l)nh v?c s?n xu?t, ch? bi?n (ghi r? t?n doanh nghi?p, ?a ch? tr? s? ch?nh, ng?nh ngh?, l)nh v?c ho?t ch?nh, s? i?n tho?i li?n l?c, s? lao ?ng b?nh qu?n/nm, t?ng ngu?n v?n ho?c t?ng doanh thu c?a nm)(****): ?i v?i kh?a ?o t?o t?i DNNVV trong l)nh v?c s?n xu?t, ch? bi?n: ch? ghi theo h?c vi?n.X: Kh?ng ph?n ?nh(*8): S? h?c vi?n ??c h? tr? h?c ph? x?c ?nh theo ?i t??ng quy ?nh t?i i?m b kho?n 1 i?u 14 Ngh? ?nh s? 80/2021/N-CP(*9)= [(*5) - (*6) - (*7)] : (*1)(*10)= (*8) x (*9)(*11)= (*6) + (*10)(*12)= (*4) - (*10)?(*??0 6 8 H J ? ? , . ? ? ? ? "JL????????????????????HJ~?:<*,??" $ ? ? ""$"?#?#?#$H$J$b(d(n)p)?+?+",$,p-r-?/?/?2?2?2?233?3?3,4.4?7?7;;?????????????????????????????????????????????????5CJ\Z 6]ZZ 5\Z];Z;\;F?H????? 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