What is lịch trực tiếp bóng đá hôm nay study encouragement scholarship for higher education students in Vietnam?
What is lịch trực tiếp bóng đá hôm nay study encouragement scholarship for higher education students in Vietnam?
Pursuant to Article 8 ofDecree 84/2020/ND-CP:
Study Encouragement Scholarship
- Subjects eligible for lịch trực tiếp bóng đá hôm nay study encouragement scholarship:
a) Students in specialized upper secondary schools under higher education institutions, specialized school students with good conduct, excellent academic performance in lịch trực tiếp bóng đá hôm nay scholarship consideration term, having specialty subject scores of 8.5 or higher for lịch trực tiếp bóng đá hôm nay semester under consideration or winning a prize at national, regional, or international excellent student contests of that year;
b) Students from arts, physical education, sport schools with good conduct, having average academic performance in lịch trực tiếp bóng đá hôm nay scholarship consideration term, and winning a medal in national, regional, or international competitions of that academic year;
c) Students studying in vocational education institutions, higher education institutions with good academic and conduct performance, not subject to any disciplinary action from reprimand level upward in lịch trực tiếp bóng đá hôm nay scholarship consideration term.
2. Scholarship amount for subjects defined in points a and b of clause 1 of this Article:
a) For specialized schools, arts, physical education, sport schools: lịch trực tiếp bóng đá hôm nay scholarship amount for a student per month is at least three times lịch trực tiếp bóng đá hôm nay tuition fee rate of lịch trực tiếp bóng đá hôm nay specialized upper secondary schools in lịch trực tiếp bóng đá hôm nay locality;
b) For specialized upper secondary school students within higher education institutions: lịch trực tiếp bóng đá hôm nay scholarship amount for a student is determined by lịch trực tiếp bóng đá hôm nay higher education principal but not lower than lịch trực tiếp bóng đá hôm nay current maximum tuition fee that lịch trực tiếp bóng đá hôm nay student has to pay at lịch trực tiếp bóng đá hôm nay school;
c) For schools that do not collect tuition fees: lịch trực tiếp bóng đá hôm nay scholarship amount is at least three times lịch trực tiếp bóng đá hôm nay maximum tuition fee of Upper secondary schools in lịch trực tiếp bóng đá hôm nay locality.
3. Scholarship amount for subjects defined in point c of clause 1 of this Article:
a) Good scholarship: lịch trực tiếp bóng đá hôm nay scholarship amount is equal to or higher than lịch trực tiếp bóng đá hôm nay current maximum tuition fee of lịch trực tiếp bóng đá hôm nay field, major, or occupation that lịch trực tiếp bóng đá hôm nay student has to pay at lịch trực tiếp bóng đá hôm nay school, as determined by lịch trực tiếp bóng đá hôm nay principal or director (hereinafter referred to as lịch trực tiếp bóng đá hôm nay principal) for students with an average academic score and conduct grade of good or higher. For private schools, lịch trực tiếp bóng đá hôm nay minimum scholarship amount is determined by lịch trực tiếp bóng đá hôm nay principal.
For tuition-free training fields, lịch trực tiếp bóng đá hôm nay scholarship amount is applied according to lịch trực tiếp bóng đá hôm nay unit price ordered, assigned tasks, or bid by lịch trực tiếp bóng đá hôm nay State for lịch trực tiếp bóng đá hôm nay training group of lịch trực tiếp bóng đá hôm nay school;
b) Excellent scholarship: lịch trực tiếp bóng đá hôm nay scholarship amount is higher than lịch trực tiếp bóng đá hôm nay good scholarship as determined by lịch trực tiếp bóng đá hôm nay principal for students with an average academic score of excellent or higher and a conduct grade of very good or higher;
c) Outstanding scholarship: lịch trực tiếp bóng đá hôm nay scholarship amount is higher than lịch trực tiếp bóng đá hôm nay excellent scholarship as determined by lịch trực tiếp bóng đá hôm nay principal for students with an average academic score and conduct grade of outstanding;
d) lịch trực tiếp bóng đá hôm nay average academic score and conduct grade defined in points a, b, and c of this clause are determined according to current regulations of lịch trực tiếp bóng đá hôm nay Ministry of Education and Training, lịch trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs; in which lịch trực tiếp bóng đá hôm nay average academic score for scholarship consideration under this decree is calculated from lịch trực tiếp bóng đá hôm nay first-time exam and subject evaluation results.
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Thus, lịch trực tiếp bóng đá hôm nay study encouragement scholarship amount for higher education students is as follows:
- Good: equal to or higher than lịch trực tiếp bóng đá hôm nay current maximum tuition fee of lịch trực tiếp bóng đá hôm nay field, major, or occupation that lịch trực tiếp bóng đá hôm nay student has to pay at lịch trực tiếp bóng đá hôm nay school, as determined by lịch trực tiếp bóng đá hôm nay principal or director.
For private schools: lịch trực tiếp bóng đá hôm nay minimum scholarship amount is determined by lịch trực tiếp bóng đá hôm nay principal.
For tuition-free training fields, lịch trực tiếp bóng đá hôm nay scholarship amount is applied according to lịch trực tiếp bóng đá hôm nay unit price ordered, assigned tasks, or bid by lịch trực tiếp bóng đá hôm nay State for lịch trực tiếp bóng đá hôm nay training group of lịch trực tiếp bóng đá hôm nay school;
- Excellent: lịch trực tiếp bóng đá hôm nay scholarship amount is higher than lịch trực tiếp bóng đá hôm nay good scholarship as determined by lịch trực tiếp bóng đá hôm nay principal for students with an average academic score of excellent or higher and a conduct grade of very good or higher;
- Outstanding: lịch trực tiếp bóng đá hôm nay scholarship amount is higher than lịch trực tiếp bóng đá hôm nay excellent scholarship as determined by lịch trực tiếp bóng đá hôm nay principal for students with an average academic score and conduct grade of outstanding.
What is lịch trực tiếp bóng đá hôm nay study encouragement scholarship for higher education students in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
Do higher educationstudents in Vietnamhave to pay personal income tax on study encouragementscholarships?
Pursuant to clause 11, Article 4 of lịch trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, thetax-exempt income is as follows:
Tax-Exempt Income
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- Income from scholarships, including:
a) Scholarships received from lịch trực tiếp bóng đá hôm nay state budget;
b) Scholarships received from domestic and foreign organizations according to lịch trực tiếp bóng đá hôm nay educational support programs of such organizations.
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And according to point m, clause 1, Article 3 ofCircular 111/2013/TT-BTC, lịch trực tiếp bóng đá hôm nay tax-exempt income is as follows:
Tax-Exempt Income
- Pursuant to lịch trực tiếp bóng đá hôm nay provisions of Article 4 of lịch trực tiếp bóng đá hôm nay Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, tax-exempt income includes:
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m) Income from scholarships, including:
m.1) Scholarships received from lịch trực tiếp bóng đá hôm nay state budget, including: scholarships from lịch trực tiếp bóng đá hôm nay Ministry of Education and Training, Departments of Education and Training,public schools, or other types of scholarships financed by lịch trực tiếp bóng đá hôm nay state budget.
m.2) Scholarships received from domestic and foreign organizations (including living expenses) according to lịch trực tiếp bóng đá hôm nay educational support programs of such organizations.
lịch trực tiếp bóng đá hôm nay organizations awarding scholarships for individuals mentioned at this point must retain lịch trực tiếp bóng đá hôm nay scholarship award decisions and scholarship payment documents. In cases where individuals receive scholarships directly from foreign organizations, lịch trực tiếp bóng đá hôm nay individuals must keep documents and proofs showing that lịch trực tiếp bóng đá hôm nay income received is a scholarship from foreign organizations.
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And clause 4, Article 8 ofDecree 84/2020/ND-CPstipulates lịch trực tiếp bóng đá hôm nay source of study encouragement scholarships as follows:
Study Encouragement Scholarships
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- Scholarship sources:
a) For specialized schools, arts, physical education, sport schools: Study encouragement scholarships are allocated within lịch trực tiếp bóng đá hôm nay local budget expenditure estimates to cover at least 30% of lịch trực tiếp bóng đá hôm nay total number of specialized students. For specialized Upper secondary school students within higher education institutions, lịch trực tiếp bóng đá hôm nay study encouragement scholarship is arranged from lịch trực tiếp bóng đá hôm nay lawful revenue of lịch trực tiếp bóng đá hôm nay higher education institution and lịch trực tiếp bóng đá hôm nay lawful revenue of lịch trực tiếp bóng đá hôm nay specialized Upper secondary school;
b) For vocational education institutions, higher education institutions: lịch trực tiếp bóng đá hôm nay study encouragement scholarship is allocated at least 8% of tuition fee revenue for public schools and at least 2% of tuition fee revenue for private schools.
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According to lịch trực tiếp bóng đá hôm nay provisions, income from receiving scholarships from lịch trực tiếp bóng đá hôm nay state budget, including scholarships from public schools, is tax-exempt income.
Thus, income from receiving study encouragement scholarships for higher education students from public schools is tax-exempt income.
Therefore, students receiving study encouragement scholarships from public universities will not have to pay personal income tax.
What are procedures for considering and awarding study encouragementscholarships to higher educationstudents in Vietnam?
Pursuant to clause 6, Article 8 ofDecree 84/2020/ND-CP, lịch trực tiếp bóng đá hôm nay procedures for considering and awarding scholarships to higher education students areas follows:
Step 1:
lịch trực tiếp bóng đá hôm nay principal, based on lịch trực tiếp bóng đá hôm nay study encouragement scholarship source, determines lịch trực tiếp bóng đá hôm nay number of scholarship slots for each course, field of study. In cases where lịch trực tiếp bóng đá hôm nay number of students eligible for scholarship consideration exceeds lịch trực tiếp bóng đá hôm nay number of scholarship slots, lịch trực tiếp bóng đá hôm nay consideration and award of scholarships are decided by lịch trực tiếp bóng đá hôm nay principal;
Step 2:
lịch trực tiếp bóng đá hôm nay principal, based on lịch trực tiếp bóng đá hôm nay academic and conduct performance of lịch trực tiếp bóng đá hôm nay students, awards scholarships in order from outstanding down to lịch trực tiếp bóng đá hôm nay total number of determined scholarship slots;
Scholarships are awarded on a semester basis and for 10 months in an academic year. For students in modular or credit-based training, scholarships are awarded based on lịch trực tiếp bóng đá hôm nay number of modules or credits, where 15 modules or credits are equivalent to one semester.
Students eligible for policy scholarships, social assistance, and preferential policies still receive study encouragement scholarships as per lịch trực tiếp bóng đá hôm nay provisions inNghị định 84/2020/NĐ-CP.
