B Xy dng S: 07/2007/TT-BXD

Cng ho x hi ch ngha vit nam c lp - T do - Hnh phc H Ni, ngy 25 thng 7 nm 2007

Thng t
Hng dn phng php xc nh gi ca my v thit b thi cng xy dng cng trnh

Cn c Ngh nh s 99/2007/N-CP ngy 13 thng 6 nm 2007 ca Chnh ph v qun l chi ph u t xy dng cng trnh;

Cn c Ngh nh s 36/2003/N-CP ngy 04 thng 4 nm 2003 ca Chnh ph v quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Xy dng;

B Xy dng hng dn phng php xc nh gi ca my v thit b thi cng xy dng cng trnh nh sau:

I- Nhng quy nh chung

1. My v thit b thi cng quy nh ti Thng t ny l cc loi my v thit b c truyn chuyn ng bng ng c, chy bng xng, du, in, kh nn c s dng cho cng tc xy dng v lp t thit b cc cng trng xy dng. Mt s loi thit b khng c ng c nh r moc, s lan,... nhng tham gia vo cc cng tc ni trn th cng c coi l my v thit b thi cng. 2. Gi ca my v thit b thi cng xy dng cng trnh theo hng dn ti Thng t ny (sau y gi l gi ca my) lm c s xc nh chi ph my thi cng trong n gi xy dng cng trnh, d ton xy dng cng trnh v 1

vn dng lp gi d thu, nh gi gi d thu v k kt hp ng giao nhn thu thi cng xy dng cng trnh. 3. Gi ca my c xc nh theo nguyn tc ph hp vi mt bng gi, iu kin thi cng c th v thi gian xy dng. Cc ch u t, t chc t vn v nh thu chu trch nhim tnh ton v xc nh gi ca my cng trnh ph hp vi gi th trng xy dng, m bo chi ph trong qu trnh s dng my v mang tnh cnh tranh.

II- Phng php xc nh gi ca my

1. Ni dung chi ph trong gi ca my Gi ca my l mc chi ph d tnh cn thit cho my v thit b thi cng lm vic trong mt ca. Cc khon mc chi ph c tnh vo gi ca my bao gm: chi ph khu hao, chi ph sa cha, chi ph nhin liu, nng lng, tin lng th iu khin my v chi ph khc ca my. 2. Phng php xc nh gi ca my Cng thc tng qut xc nh gi ca my (CCM): CCM (/ca) Trong : - CKH : Chi ph khu hao (/ca) - CSC : Chi ph sa cha (/ca) - CNL : Chi ph nhin liu, nng lng (/ca) - CTL : Chi ph tin lng th iu khin my (/ca) - CCPK : Chi ph khc (/ca) 2 = CKH + CSC + CNL + CTL + CCPK

2.1. Chi ph khu hao (CKH) Chi ph khu hao tnh trong gi ca my l khon chi v hao mn ca my v thit b thi cng trong thi gian s dng, c xc nh theo cng thc:
( CKH = S ca nm Nguyn gi Gi tr thu ) x hi nh mc khu hao nm

Trong : - Nguyn gi: l ton b cc chi ph m doanh nghip phi b ra c my tnh n thi im a my vo trng thi sn sng s dng nh gi mua my, thit b (khng k chi ph cho vt t, ph tng thay th mua km theo), thu nhp khu (nu c), chi ph vn chuyn, bc xp, bo qun, chi ph lu kho, chi ph lp t, chy th, cc khon chi ph hp l khc c lin quan trc tip n vic u t my. Nguyn gi tnh gi ca my c xc nh theo nguyn tc ph hp vi loi my a vo thi cng xy dng cng trnh v iu kin c th ca cng trnh. - Gi tr thu hi l gi tr phn cn li ca my v thit b sau khi thanh l c tnh trc khi xy dng gi ca my v c xc nh nh sau: Gi tr thu hi i vi my v thit b c nguyn gi t 10.000.000 ng (mi triu ng) tr ln th c tnh nh hn (hoc bng) 5% gi tnh khu hao. Khng tnh gi tr thu hi vi my v thit b c nguyn gi nh hn 10.000.000 ng (mi triu ng). - nh mc khu hao nm: l nh mc v mc gim gi tr bnh qun ca my do hao mn (v hnh v hu hnh) sau mt nm s dng. nh mc khu hao nm tnh theo t l % so vi gi tr phi khu hao (nguyn gi tr gi tr thu hi). nh mc khu hao nm c xc nh theo nguyn tc ph hp vi tui th kinh t ca my v thi gian s dng ca tng loi my ti cng trnh. 3

- S ca nm: l s ca my lm vic bnh qun trong mt nm c tnh t s ca my lm vic trong c i my v s nm trong i my. Trong qu trnh tnh gi ca my, s ca nm c xc nh theo nguyn tc ph hp vi c tnh v quy trnh vn hnh ca tng loi my, khi lng thi cng ca cng trnh, quy m cng trnh, tin thi cng v cc iu kin c th khc. 2.2. Chi ph sa cha (CSC) Chi ph sa cha tnh trong gi ca my l cc khon chi sa cha, bo dng my nhm duy tr v khi phc nng lc hot ng theo trng thi hot ng tiu chun ca my. Cng thc tnh CSC:
Nguyn gi x nh mc sa cha nm

CSC Trong :

S ca nm

- Nguyn gi, s ca nm: nh ni dung trong mc 2.1 khon 2 - Phn II ny. - nh mc sa cha nm: c xc nh theo quy nh v bo dng k thut, sa cha nh k, quy trnh vn hnh ca tng loi my v cc quy nh c lin quan tng ng vi s ca nm. Trong nh mc sa cha nm cha tnh chi ph thay th cc loi ph tng thuc b phn cng tc ca my v thit b c gi tr ln m s hao mn ca chng ph thuc ch yu vo tnh cht ca i tng cng tc nh cn khoan, mi khoan. 2.3. Chi ph nhin liu, nng lng (CNL) Chi ph nhin liu, nng lng tnh trong gi ca my l khon chi v nhin liu, nng lng to ra ng lc cho my hot ng (xng, du, in hoc kh nn) v cc loi nhin liu ph nh du m bi trn, nhin liu iu chnh, nhin liu cho ng c lai, du truyn ng. 4

Cng thc tnh CNL: CNL = CNLC + CNLP Trong : - CNLC: Chi ph nhin liu, nng lng chnh CNLC =
nh mc nhin liu nng lng x Gi nhin liu nng lng

- nh mc nhin liu, nng lng (lt/ca, kWh/ca, m3/ca): nh mc tiu hao cc loi nhin liu, nng lng nh xng, du, in hoc kh nn to ra ng lc cho my lm vic trong mt ca. - Gi nhin liu, nng lng: gi (trc thu) cc loi xng, du, in hoc kh nn (/lt, /kWh, /m3) tnh theo mc gi ti thi im tnh v khu vc xy dng cng trnh. - CNLP : Chi ph nhin liu, nng lng ph CNLP = CNLC
x

KP

Kp l h s chi ph nhin liu, du m ph cho mt ca my lm vic, c quy nh nh sau: - ng c xng : 0,03 - ng c Diezel : 0,05 - ng c in : 0,07

nh mc tiu hao nhin liu, nng lng ca tu cng tc sng v xung cao tc khi thao tc c tnh bng 65 % nh mc khi hnh trnh. Trng hp xc nh gi ca my ca cc loi my v thit b thc hin mt s loi cng tc (nh kho st xy dng, th nghim vt liu, th nghim cu kin v kt cu xy dng,...) m chi ph nhin liu, nng lng ny tnh trong nh mc d ton (hao ph vt liu) th khng tnh trong gi ca my.

Chi ph nhin liu, nng lng trong gi ca my c xc nh theo nguyn tc ph hp vi lng nhin liu, nng lng s dng trong ca v gi nhin liu, nng lng trn th trng tng thi im. 2.4. Chi ph tin lng th iu khin my (CTL) Chi ph tin lng th iu khin my tnh trong gi ca my l khon chi v tin lng v cc khon ph cp lng tng ng vi cp bc ca ngi iu khin my theo yu cu k thut. Tin lng th iu khin my trong gi ca my c xc nh ph hp vi mt bng gi ca th trng lao ng ph bin tng khu vc, tnh, theo tng loi th v iu kin c th ca cng trnh; kh nng ngun vn, kh nng chi tr ca ch u t v cc yu cu khc. Cng thc tnh CTL:
Tin lng cp bc ph cp lng CTL = + Cc khon lng ph v

Trong :

S cng mt thng

- Tin lng cp bc l tin lng thng ca th iu khin my. - Cc khon lng ph v ph cp lng l tng s cc khon lng ph, ph cp lng thng tnh theo lng cp bc v lng ti thiu, mt s khon chi ph c th khon trc tip cho th iu khin my. - S cng mt thng l s cng nh mc th iu khin my phi lm vic trong mt thng. Thnh phn, cp bc th (hoc mt nhm th) trc tip vn hnh my c xc nh theo yu cu ca quy trnh vn hnh ca tng loi my, thit b v tiu chun cp bc cng nhn k thut ph hp vi iu kin c th. Trng hp xc nh gi ca my ca cc loi my v thit b thc hin mt s loi cng tc (nh kho st xy dng, th nghim vt liu, th nghim cu kin v 6

kt cu xy dng,...) m chi ph nhn cng iu khin my ny tnh trong nh mc d ton (hao ph nhn cng) th khng tnh trong gi ca my. 2.5. Chi ph khc (CCPK) Chi ph khc c tnh trong gi ca my l cc khon chi m bo cho my hot ng bnh thng, c hiu qu ti cng trnh. Cng thc tnh CCPK:
Nguyn gi nm x nh mc chi ph khc

CCPK Trong :

S ca nm

- Nguyn gi, s ca nm: nh ni dung trong mc 2.1 khon 2 - Phn II ny. - nh mc chi ph khc nm: l mc chi ph c lin quan phc v cho cc hot ng ca my trong mt nm c tnh theo t l % so vi nguyn gi, bao gm:
+ Bo him my, thit b trong qu trnh s dng; + Bo qun my v phc v cho cng tc bo dng k

thut trong bo qun my;

+ ng kim cc loi; + Di chuyn my trong ni b cng trnh; + Cc khon chi ph khc c lin quan n qun l

my v s dng my ti cng trnh. - nh mc chi ph khc nm ti a ca tng nhm my c quy nh nh sau:

+ Cn cu ni: 7%; + My vn chuyn ngang, my chuyn dng trong thi

cng hm, cn trc thp, cu lao dm, xe bm b tng t hnh, my phun nha ng, cc loi phng tin thu: 6%;
+ My cm tay, ti in, pa lng xch, my bm nc

chy in c cng sut nh hn 4 kW, my gia cng kim 7

loi, my chuyn dng trong cng tc kho st xy dng, o lng, th nghim: 4%;
+ Cc loi my khc: 5%;

- Chi ph cho cc loi cng tc xy dng nh bao che cho my, nn mng my, h thng cp in - nc - kh nn ti hin trng phc v cho vic lp t, vn hnh ca mt s loi my nh trm trn b tng xi mng, trm trn b tng nha, cn trc di chuyn trn ray,... th c lp d ton ring theo bin php thi cng v tnh vo chi ph khc ca cng trnh. 3. Xc nh gi thu my Tu theo hnh thc thu my, gi thu my c th bao gm cc chi ph sau: chi ph khu hao, chi ph sa cha, chi ph nhin liu, nng lng, chi ph tin lng th iu khin my v chi ph khc; chi ph vn chuyn my n v i khi cng trnh, chi ph tho v lp t my, chi ph cho thi gian ch i do cng ngh hoc bin php thi cng, cc khon thu, ph v l ph. Gi thu my do hai bn tho thun theo nguyn tc bn cho thu cho gi, bn i thu xem xt quyt nh.

III- t chc thc hin

1. y ban nhn dn cp tnh giao cho S Xy dng cn c Ngh nh s 99/2007/N-CP ngy 13 thng 6 nm 2007 ca Chnh ph v qun l chi ph u t xy dng cng trnh, phng php xc nh gi ca my theo hng dn ti Thng t ny v bng gi ca my ban hnh theo phng php quy nh ti Thng t s 06/2005/TT-BXD ngy 15/4/2005 ca B Xy dng, t chc cng b gi ca my tham kho trong qu trnh xc nh gi ca my cho cc cng trnh xy dng trn a bn; ng thi quyt nh gi ca my cho cc cng trnh s dng vn ngn sch a phng. 2. Cc ch u t, t chc t vn cn c hng dn ti Thng t ny v yu cu k thut, bin php thi cng c th ca cng trnh t chc xc nh gi ca my lp n gi, d ton v qun l chi ph xy dng cng trnh. Ch u t c th thu cc t chc t vn hoc c nhn c 8

nng lc, kinh nghim chuyn mn xc nh hoc thm tra gi ca my trc khi quyt nh p dng. Cc nh thu cn c phng php xc nh gi ca my hng dn ti Thng t ny, gi ca my trn th trng, gi ca my do a phng cng b v iu kin c th v my v thit b thi cng ca mnh xc nh gi ca my lm c s xc nh gi d thu. i vi cc cng trnh xy dng dng tuyn i qua nhiu a phng nh ng giao thng, ng dy ti in, thu li, cp thot nc v cc cng trnh xy dng dng tuyn khc, th ch u t xc nh gi ca my ca cng trnh lp n gi, d ton v qun l chi ph xy dng cho cng trnh. 3. i vi cc gi thu thuc d n s dng vn ngn sch nh nc thc hin theo hnh thc ch nh thu th ch u t phi t chc xc nh gi ca my trnh ngi quyt nh u t quyt nh; trng hp d n do Th tng Chnh ph l ngi quyt nh u t th trnh B qun l ngnh hoc U ban nhn dn cp tnh quyt nh. Thng t ny c hiu lc thi hnh sau 15 ngy k t ngy ng cng bo v thay th Thng t s 06/2005/TTBXD ngy 15/4/2005 ca B Xy dng v hng dn phng php xy dng ca my v thit b thi cng. Trong qu trnh thc hin nu c vng mc, ngh phn nh v B Xy dng tng hp v nghin cu gii quyt. KT.b trng
-

Ni nhn:

Th trng
Ban B th Trung ng ng ( bo co), U ban Thng v Quc hi, Th tng, cc PTT Chnh ph, Cc B, c quan ngang B, c quan thuc CP, HND, UBND cc tnh, thnh ph trc thuc TW, Vn phng Quc hi, Vn phng Ch tch nc, k

inh Tin Dng

- Vn phng TW v cc Ban ca ng,

Vin Kim st nhn dn ti cao, To n nhn dn ti cao, Cc Kim tra vn bn - B T php, Cc Tng Cng ty Nh nc, C quan Trung ng ca cc on th, S Xy dng cc tnh, thnh ph trc thuc TW, Cng bo, Cc Cc, V, Vn phng, Thanh tra XD Lu VP, V KTTC, V Php ch, Vin KTXD.

10