Chapter VII
INVESTMENT AND FINANCE IN EDUCATION
Article 95. Financial sources of educational investment
Financial sources of investment in education comprise:
1. State budget;
2. Legal investment capitals of domestic and foreign organisations and individuals;
3. Incomes from educational, training, scientific and technological services; service and assistance to educational operation of educational institutions; incomes from business operation; interest from deposits in banks and other legal incomes as regulated by law;
4. Funding for fulfilment of the State’s requests;
5. Loans;
6. Sponsorship, aid, grants of domestic and international organisations and individuals.
Article 96. State budget for investment in education
1. The State shall give first priority to the allocation of state budget for education, ensuring that educational and training expenditures take up at least 20% of the State budget.
2. The State budget for education must be allocated on the principles of transparency and democracy, based on the educational scale, socio-economic development conditions of each region; securing budget for universalized education, educational development in ethnic minority areas and areas with exceptional socio-economic difficulties.
The State shall be responsible for the full and timely allocation of budget so as to facilitate the universalization of education and to meet the progress of the school year.
3. Education authorities and educational institutions shall be responsible for effective management and use of the allocated budget for education and other incomes as prescribed by law.
Article 97. Priority in finance and land allocation for building schools
Ministries, ministerial-level agencies, People's Councils and People's Committees at all levels shall be responsible for incorporating the construction of schools, sporting, athletic, cultural, artistic facilities in service of education into the planning and socio-economic development plan of their sectors and localities; and shall give priority in finance and land allocation for the construction of schools and dormitories for students and students in their socio-economic development plans.
Article 98. Encouragement to invest in education
1. The State shall encourage and enable organisations and individuals to invest and contribute their intellects, labour and financial resources to education.
2. Contributions and grants made by organisations and individuals to education shall be removed when determining taxable income in accordance with regulations on taxation.
3. Organisations and individuals investing in the construction of infrastructure catering to education; contributing, sponsoring and funding in cash or in kind for educational development shall be recognised appropriately.
Article 99. Tuition and expenses of educational and training services
1. Tuition is a contribution made by learners to partially or fully cover expenses of educational and training services. Tuition rate is determined based on road maps for assurance of expenses for educational and training services prescribed by the Government. For institutions of vocational education and higher education, this rate is calculated based on the Law on Vocational education and Law on Higher education.
2. Expenses of educational and training services include the total amount of salary, direct costs, management costs and depreciation of fixed assets in direct or indirect service of educational operation in accordance with educational programmes.
Admission fees contributed by candidates when submitting an application or taking an entrance examination shall be determined based on road maps of accuracy and adequacy.
3. Students at primary education level in public educational institutions are not required to pay tuition; in areas lacking public schools, primary school students in private educational institutions shall receive subsidies on tuition from the State, with the support rate specified by provincial People’s Councils.
4. Pre-school children at 05 years of age in villages and communes with exceptional difficulties, ethnic minority areas, remote and isolated areas, coastal areas and islands shall be exempted from tuition.
5. Pre-school children at 05 years of age beside those regulated in clause 4 of this Article and students at lower secondary education level shall be exempted from tuition based on road maps specified by the Government.
6. Mechanisms for collecting and managing tuition and service fees of educational operation are prescribed as follows:
a) The Government shall set tuition collecting and managing mechanisms for public institutions of preschool education, general education, vocational education and higher education;
b) Provincial People's Councils shall set the tuition framework and detailed tuition rate and fees of services and assistance for educational operation in public educational institutions as authorised and at the proposal of provincial People's Committees;
c) Provincial People's Committees shall set collecting and using mechanisms for admission fees of each educational level under provincial management after receiving the approval from provincial People's Councils;
d) People-founded and private educational institutions are entitled to set the rate of their tuition and other service fees, ensuring expense recoupment and reasonable accumulation. Publicly announce expenses of educational and training services and fee rate as guaranteed in school’s establishment proposal; and on the basis of each educational course/level/year as prescribed by law.
Article 100. Tax incentives for textbooks, teaching materials and equipment
The State shall provide tax incentives for the publication of textbooks, syllabi and teaching materials; for the production and supply of teaching equipment and children toys in institutions of preschool education; for the import of books, periodicals, teaching and learning materials, teaching equipment and research equipment used in educational institutions in accordance with tax laws.
Article 101. Financial regulations for educational institutions
1. Public educational institutions shall manage financial incomes and expenditures, manage property use as regulated by the Law on State budget, Law on Management and use of public properties and other relevant regulations; implement regulations on accounting, auditing, taxation and financial transparency in compliance with the law.
2. People-founded and private institutions shall operate on the principle of financial autonomy, implement regulations on accounting, auditing, taxation, property valuation and financial transparency as prescribed by law. Incomes of people-founded and private institutions shall be used for expenditures of the institutions’ necessary operations, fulfilment of duties to the State budget, establishment of investment development funds and other funds of the institutions. The remaining incomes shall be distributed to investors according to their contributions of capital, except for not-for-profit educational institutions.
3. Educational institutions shall publish expenses of educational and training services and fee rate for each school year of preschool education and general education; for each school year and provisionally for each course of vocational education and higher education.
Article 102. Rights on ownership of properties and transfer of capital for people-founded schools and private schools
1. Properties of people-founded schools fall under the ownership of the school as a juridical person and under the protection of the State as prescribed by law.
2. Properties of private schools fall under the ownership of investors, are formed from capital contributions of investors and determined by contract of capital contribution of investors. Transfer of contributed capital shall take place as prescribed by law.
3. Capital transfer of people-founded schools, private schools shall ensure the stability and development of the school and take place as prescribed by the Government.
Article 103. Preferential policies for people-founded schools and private schools
1. People-founded and private schools shall receive land allocation or rental, infrastructure allocation or rental by the State, receive budget support when implementing duties requested by the State, and benefit from preferential policies on taxes and credits; shall receive financial assurance from the State in order to implement policies for learners as stipulated in Article 85 of this Law.
2. The Government shall provide for this Article.
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