B XY DNG

S: 04/2010/TT-BXD

CNG HO X HI CH NGHA VIT NAM c lp - T do - Hnh phc H Ni, ngy 26 thng 5 nm 2010

THNG T
Hng dn lp v qun l chi ph u t xy dng cng trnh Cn c Ngh nh s 17/2008/N-CP ngy 04/02/2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Xy dng; Cn c Ngh nh s 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v qun l chi ph u t xy dng cng trnh, B Xy dng hng dn mt s ni dung ca Ngh nh s 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v qun l chi ph u t xy dng cng trnh (di y vit tt l Ngh nh s 112/2009/N-CP) nh sau: Chng I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh 1. Thng t ny hng dn lp v qun l chi ph u t xy dng cng trnh, bao gm: tng mc u t xy dng cng trnh (gi tt l tng mc u t), d ton xy dng cng trnh (d ton cng trnh), nh mc xy dng v gi xy dng cng trnh ca cc d n s dng 30% vn nh nc tr ln, bao gm: vn ngn sch nh nc, vn h tr pht trin chnh thc (gi tt l vn ODA), vn tn dng u t pht trin ca nh nc, vn tn dng do nh nc bo lnh v vn u t khc ca nh nc. 2. i vi d n s dng vn ODA, nu iu c quc t m Vit Nam l thnh vin c nhng quy nh v qun l chi ph u t xy dng cng trnh khc vi quy nh ca Thng t ny th thc hin theo cc quy nh ti iu c quc t . iu 2. i tng p dng 1. Cc t chc, c nhn c lin quan n vic lp v qun l chi ph u t xy dng cng trnh, thanh tra, kim tra, kim ton, thanh ton vn u t xy dng cng trnh ca cc d n s dng 30% vn nh nc tr ln. 2. Khuyn khch cc t chc, c nhn c lin quan n vic lp v qun l chi ph u t xy dng cng trnh ca cc d n s dng t hn 30% vn nh nc p dng Thng t ny.
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iu 3. Nguyn tc lp v qun l chi ph u t xy dng cng trnh Nguyn tc lp v qun l chi ph u t xy dng cng trnh c quy nh ti iu 3 ca Ngh nh s 112/2009/N-CP, trong khi thc hin khon 6 iu ny i vi cng vic thanh tra, kim tra, kim ton chi ph u t xy dng cng trnh phi m bo tnh thng nht v nguyn tc, phng php v cc ni dung c th v lp v qun l tng mc u t, d ton cng trnh, nh mc xy dng cng trnh, gi xy dng cng trnh c ngi quyt nh u t, ch u t quyt nh la chn theo nhng quy nh ti Ngh nh s 112/2009/N-CP v cc ni dung c th ca Thng t ny. Chng II LP CHI PH U T XY DNG CNG TRNH Mc 1 LP TNG MC U T iu 4. Ni dung tng mc u t 1. Tng mc u t l chi ph d tnh thc hin d n u t xy dng cng trnh, c tnh ton v xc nh trong giai on lp d n u t xy dng cng trnh ph hp vi ni dung d n v thit k c s; i vi trng hp ch lp bo co kinh t - k thut, tng mc u t ng thi l d ton xy dng cng trnh c xc nh ph hp vi ni dung bo co kinh t - k thut v thit k bn v thi cng. 2. Tng mc u t l mt trong nhng c s nh gi hiu qu kinh t v la chn phng n u t; l c s ch u t lp k hoch v qun l vn khi thc hin u t xy dng cng trnh. 3. Ni dung c th cc khon mc chi ph trong tng mc u t quy nh ti khon 3 iu 4 ca Ngh nh s 112/2009/N-CP nh sau: 3.1. Chi ph xy dng bao gm: chi ph ph v tho d cc cng trnh xy dng; chi ph san lp mt bng xy dng; chi ph xy dng cc cng trnh, hng mc cng trnh chnh, cng trnh tm, cng trnh ph tr phc v thi cng; chi ph nh tm ti hin trng v iu hnh thi cng. 3.2. Chi ph thit b bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp t v th nghim, hiu chnh thit b; chi ph vn chuyn, bo him thit b; thu, ph v cc chi ph c lin quan khc. 3.3. Chi ph bi thng, h tr v ti nh c bao gm: chi ph bi thng nh ca, vt kin trc, cy trng trn t v cc chi ph bi thng khc; cc khon h tr khi nh nc thu hi t; chi ph thc hin ti nh c c lin
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quan n bi thng gii phng mt bng ca d n; chi ph t chc bi thng, h tr v ti nh c; chi ph s dng t trong thi gian xy dng; chi ph chi tr cho phn h tng k thut u t. 3.4. Chi ph qun l d n: l cc chi ph cn thit cho ch u t t chc qun l vic thc hin cc cng vic qun l d n t giai on chun b d n, thc hin d n n khi hon thnh nghim thu bn giao, a cng trnh vo khai thc s dng, bao gm: - Chi ph t chc lp bo co u t, chi ph t chc lp d n u t hoc bo co kinh t - k thut; - Chi ph t chc thi tuyn, tuyn chn thit k kin trc hoc la chn phng n thit k kin trc; - Chi ph t chc thc hin cng tc bi thng, h tr v ti nh c thuc trch nhim ca ch u t; - Chi ph t chc thm nh d n u t hoc bo co kinh t - k thut; - Chi ph t chc lp, thm nh hoc thm tra, ph duyt thit k k thut, thit k bn v thi cng, d ton cng trnh; - Chi ph t chc la chn nh thu trong hot ng xy dng; - Chi ph t chc qun l cht lng, khi lng, tin , chi ph xy dng; - Chi ph t chc m bo an ton, v sinh mi trng ca cng trnh; - Chi ph t chc lp nh mc, n gi xy dng cng trnh; - Chi ph t chc kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u t; - Chi ph t chc kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph hp v cht lng cng trnh; - Chi ph t chc nghim thu, thanh ton, quyt ton hp ng; thanh ton, quyt ton vn u t xy dng cng trnh; - Chi ph t chc gim st, nh gi d n u t xy dng cng trnh; - Chi ph t chc nghim thu, bn giao cng trnh; - Chi ph khi cng, khnh thnh, tuyn truyn qung co; - Chi ph t chc thc hin cc cng vic qun l khc. 3.5. Chi ph t vn u t xy dng bao gm: - Chi ph lp nhim v kho st xy dng; - Chi ph kho st xy dng; - Chi ph lp bo co u t, lp d n hoc lp bo co kinh t - k thut; - Chi ph thm tra tnh hiu qu v tnh kh thi ca d n;
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- Chi ph thi tuyn, tuyn chn thit k kin trc; - Chi ph thit k xy dng cng trnh; - Chi ph thm tra thit k k thut, thit k bn v thi cng, chi ph thm tra tng mc u t, d ton cng trnh; - Chi ph lp h s yu cu, h s mi s tuyn, h s mi thu v chi ph phn tch nh gi h s xut, h s d s tuyn, h s d thu la chn nh thu trong hot ng xy dng; - Chi ph gim st kho st xy dng, gim st thi cng xy dng, gim st lp t thit b; - Chi ph lp bo co nh gi tc ng mi trng; - Chi ph lp nh mc xy dng, n gi xy dng cng trnh; - Chi ph kim sot chi ph u t xy dng cng trnh; - Chi ph qun l chi ph u t xy dng: tng mc u t, d ton cng trnh, nh mc xy dng, n gi xy dng cng trnh, hp ng trong hot ng xy dng,... - Chi ph t vn qun l d n (trng hp thu t vn); - Chi ph th nghim chuyn ngnh; - Chi ph kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u t; - Chi ph kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph hp v cht lng cng trnh; - Chi ph gim st, nh gi d n u t xy dng cng trnh (trng hp thu t vn); - Chi ph quy i chi ph u t xy dng cng trnh v thi im bn giao, a vo khai thc s dng; - Chi ph thc hin cc cng vic t vn khc. 3.6. Chi ph khc: l nhng chi ph khng thuc cc ni dung quy nh ti im 3.1, 3.2, 3.3, 3.4, 3.5 nu trn nhng cn thit thc hin d n u t xy dng cng trnh, bao gm: - Chi ph r ph bom mn, vt n; - Chi ph bo him cng trnh; - Chi ph di chuyn thit b thi cng v lc lng lao ng n cng trng; - Chi ph ng kim cht lng quc t, quan trc bin dng cng trnh; - Chi ph m bo an ton giao thng phc v thi cng cc cng trnh; - Chi ph hon tr h tng k thut b nh hng khi thi cng cng trnh;
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- Chi ph kim ton, thm tra, ph duyt quyt ton vn u t; - Chi ph nghin cu khoa hc cng ngh lin quan n d n; vn lu ng ban u i vi cc d n u t xy dng nhm mc ch kinh doanh, li vay trong thi gian xy dng; chi ph cho qu trnh chy th khng ti v c ti theo quy trnh cng ngh trc khi bn giao tr gi tr sn phm thu hi c; - Cc khon ph v l ph theo quy nh; - Mt s khon mc chi ph khc. 3.7. Chi ph d phng bao gm: chi ph d phng cho yu t khi lng cng vic pht sinh cha lng trc c khi lp d n v chi ph d phng cho yu t trt gi trong thi gian thc hin d n. - Chi ph d phng cho yu t khi lng cng vic pht sinh c tnh bng t l phn trm (%) trn tng chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c, chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc. - Chi ph d phng cho yu t trt gi c tnh theo thi gian thc hin d n (tnh bng nm), tin phn b vn hng nm ca d n v ch s gi xy dng. 4. i vi cc d n s dng vn ODA, ngoi cc ni dung c tnh ton trong tng mc u t ni trn, cn c b sung cc khon mc chi ph cn thit khc cho ph hp vi tnh cht, c th ca loi d n u t xy dng s dng ngun vn ny theo cc vn bn quy phm php lut hin hnh c lin quan. iu 5. Phng php lp tng mc u t 1. Cc phng php lp tng mc u t quy nh ti khon 1 iu 5 Ngh nh s 112/2009/N-CP c hng dn c th ti Ph lc s 1 ca Thng t ny. Ch u t, t vn lp d n u t xy dng cng trnh c trch nhim la chn phng php lp tng mc u t ph hp vi c im, yu cu ca d n. 2. Trong trng hp ch u t cha cn c xc nh chi ph qun l d n do cha iu kin xc nh c tng mc u t, nhng cn trin khai cc cng vic chun b d n th ch u t lp d ton cho cng vic ny d tr chi ph v trin khai thc hin cng vic. Chi ph ni trn s c tnh trong chi ph qun l d n ca tng mc u t. 3. Mt s khon mc chi ph thuc ni dung chi ph qun l d n, chi ph t vn u t xy dng, chi ph khc ca d n nu cha c quy nh hoc cha tnh c ngay th c b sung v d tnh a vo tng mc u t. 4. Ch s gi xy dng dng tnh chi ph d phng cho yu t trt gi trong tng mc u t c xc nh bng cch tnh bnh qun cc ch s gi xy dng ca ti thiu 3 nm gn nht, ph hp vi loi cng trnh, theo khu
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vc xy dng v phi tnh n kh nng bin ng ca cc yu t chi ph, gi c trong khu vc v quc t. Mc 2 LP D TON CNG TRNH iu 6. Ni dung d ton cng trnh 1. D ton cng trnh c tnh ton v xc nh theo cng trnh xy dng c th, trn c s khi lng cc cng vic, thit k k thut hoc thit k bn v thi cng, nhim v cng vic phi thc hin ca cng trnh, hng mc cng trnh v h thng nh mc xy dng, gi xy dng cng trnh. 2. D ton cng trnh l c s xc nh gi gi thu, gi xy dng cng trnh, l cn c m phn, k kt hp ng, thanh ton vi nh thu trong trng hp ch nh thu. 3. Ni dung c th cc khon mc chi ph trong d ton cng trnh c quy nh ti khon 3 iu 8 ca Ngh nh s 112/2009/N-CP nh sau: 3.1. Chi ph xy dng: c xc nh cho cng trnh, hng mc cng trnh, b phn, phn vic, cng tc ca cng trnh, hng mc cng trnh i vi cng trnh chnh, cng trnh ph tr, cng trnh tm phc v thi cng, nh tm v iu hnh thi cng. Chi ph nh tm ti hin trng v iu hnh thi cng l chi ph xy dng nh tm ti hin trng hoc thu nh hoc chi ph i li phc v cho vic v iu hnh thi cng ca nh thu trong qu trnh thi cng xy dng cng trnh. Chi ph xy dng bao gm: chi ph trc tip, chi ph chung, thu nhp chu thu tnh trc v thu gi tr gia tng. 3.1.1. Chi ph trc tip bao gm: chi ph vt liu (k c vt liu do ch u t cp), chi ph nhn cng, chi ph my thi cng v chi ph trc tip khc. Chi ph trc tip khc l chi ph cho nhng cng tc cn thit phc v trc tip thi cng xy dng cng trnh nh chi ph di chuyn lc lng lao ng trong ni b cng trng, an ton lao ng, bo v mi trng cho ngi lao ng v mi trng xung quanh, th nghim vt liu ca nh thu v chi ph bm nc, vt bn khng thng xuyn v khng xc nh c khi lng t thit k. 3.1.2. Chi ph chung bao gm: chi ph qun l ca doanh nghip, chi ph iu hnh sn xut ti cng trng, chi ph phc v cng nhn, chi ph phc v thi cng ti cng trng v mt s chi ph khc. 3.1.3. Thu nhp chu thu tnh trc: l khon li nhun ca doanh nghip xy dng c d tnh trc trong d ton xy dng cng trnh.

3.1.4. Thu gi tr gia tng: l khon thu phi np theo quy nh ca nh nc v c tnh trn tng gi tr cc khon mc chi ph ti cc tit 3.1.1, 3.1.2 v 3.1.3 nu trn. 3.2. Chi ph thit b c tnh cho cng trnh, hng mc cng trnh bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp t v th nghim, hiu chnh thit b v cc chi ph khc c lin quan. Chi ph mua sm thit b bao gm: gi mua (k c chi ph thit k v gim st ch to), chi ph vn chuyn t cng hoc ni mua n cng trnh, chi ph lu kho, lu bi, lu container ti cng Vit Nam (i vi cc thit b nhp khu), chi ph bo qun, bo dng ti kho bi hin trng, thu v ph bo him thit b cng trnh. 3.3. Chi ph qun l d n bao gm: cc khon mc chi ph nh quy nh ti im 3.4 khon 3 iu 4 ca Thng t ny. 3.4. Chi ph t vn u t xy dng bao gm: cc khon mc chi ph nh quy nh ti im 3.5 khon 3 iu 4 ca Thng t ny. i vi cc d n c nhiu cng trnh th chi ph t vn u t xy dng ca d ton cng trnh khng bao gm: chi ph lp bo co u t, chi ph lp d n hoc lp bo co kinh t - k thut; chi ph thm tra tnh hiu qu v tnh kh thi ca d n; chi ph t vn qun l d n. 3.5. Chi ph khc: bao gm cc khon mc chi ph nh quy nh ti im 3.6 khon 3 iu 4 ca Thng t ny. i vi cc d n c nhiu cng trnh th chi ph khc ca d ton cng trnh khng bao gm: chi ph r ph bom mn, vt n, chi ph kim ton, thm tra, ph duyt quyt ton vn u t, chi ph nghin cu khoa hc cng ngh lin quan n d n; vn lu ng ban u i vi cc d n u t xy dng nhm mc ch kinh doanh, li vay trong thi gian xy dng; chi ph cho qu trnh chy th khng ti v c ti theo quy trnh cng ngh trc khi bn giao (tr gi tr sn phm thu hi c), cc khon ph v l ph. 3.6. Chi ph d phng bao gm: chi ph d phng cho yu t khi lng cng vic pht sinh cha lng trc c v chi ph d phng cho yu t trt gi trong thi gian xy dng cng trnh. 4. i vi d n c nhiu cng trnh xy dng, ch u t c th xc nh tng d ton ca d n phc v cho vic qun l chi ph. Tng d ton ca d n c xc nh bng cch cng cc d ton chi ph ca cc cng trnh v cc chi ph c lin quan thuc d n. 5. i vi cc d n s dng vn ODA, d ton cng trnh c th c xc nh bng d ton cc gi thu u thu quc t, d ton cc gi thu u thu trong nc v d ton cc phn vic khng t chc u thu. Tu theo yu cu v phm vi u thu, d ton cc gi thu ch bao gm chi ph xy dng hoc bao gm c chi ph xy dng, chi ph thit b v chi ph khc phn
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b cho tng gi thu nh ni dung trong khon 1, khon 5 iu 7, khon 3 iu 16, khon 1 iu 17 v Ph lc s 6 ca Thng t ny. iu 7. Phng php lp d ton cng trnh 1. Xc nh chi ph xy dng Chi ph xy dng c th xc nh theo tng ni dung chi ph hoc tng hp cc ni dung chi ph theo mt trong cc phng php nu ti cc im 1.1, 1.2, 1.3, 1.4 di y. T vn lp d ton cng trnh c trch nhim la chn phng php ph hp vi c im, yu cu ca cng trnh v chu trch nhim trc ch u t v tnh hp l, chnh xc ca phng php lp d ton cng trnh mnh la chn. Ch u t cn c vo c im, tnh cht v iu kin c th ca cng trnh quyt nh phng php lp d ton. 1.1. Tnh theo khi lng v gi xy dng cng trnh 1.1.1. Chi ph vt liu, nhn cng, my thi cng trong chi ph trc tip c xc nh theo khi lng v n gi xy dng cng trnh hoc gi xy dng tng hp ca cng trnh. Khi lng cc cng tc xy dng c xc nh t bn v thit k k thut hoc thit k bn v thi cng, nhim v cng vic phi thc hin ca cng trnh, hng mc cng trnh ph hp vi danh mc v ni dung cng tc xy dng trong n gi xy dng cng trnh, gi xy dng tng hp ca cng trnh. n gi xy dng cng trnh v gi xy dng tng hp ca cng trnh c quy nh ti iu 10 ca Thng t ny. Chi ph trc tip khc c tnh bng t l phn trm (%) trn tng chi ph vt liu, chi ph nhn cng, chi ph my thi cng tu theo c im, tnh cht ca tng loi cng trnh nh hng dn ti Bng 3.7 Ph lc s 3 ca Thng t ny. i vi cc cng trnh s dng vn ODA u thu quc t, chi ph trc tip khc c lp thnh mt khon mc ring thuc chi ph xy dng v c xc nh bng d ton hoc nh mc t l tu theo c im c th ca tng cng trnh v yu cu ca vic t chc u thu quc t. 1.1.2. Chi ph chung c tnh bng t l phn trm (%) trn chi ph trc tip hoc bng t l phn trm (%) trn chi ph nhn cng trong d ton theo quy nh i vi tng loi cng trnh nh hng dn ti Bng 3.8 Ph lc s 3 ca Thng t ny. Trng hp cn thit nh thu thi cng cng trnh phi t t chc khai thc v sn xut cc loi vt liu ct, phc v thi cng xy dng cng trnh th chi ph chung tnh trong gi vt liu bng t l 2,5% trn chi ph nhn cng v my thi cng. i vi cc cng trnh s dng vn ODA u thu quc t th chi ph chung c xc nh bng nh mc t l hoc bng d ton hoc theo thng l quc t.
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1.1.3. Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) trn chi ph trc tip v chi ph chung theo quy nh i vi tng loi cng trnh nh hng dn ti Bng 3.8 Ph lc s 3 ca Thng t ny. Trng hp cn thit phi t t chc khai thc v sn xut cc loi vt liu ct, phc v thi cng xy dng cng trnh th thu nhp chu thu tnh trc tnh trong gi vt liu bng t l 3% trn chi ph trc tip v chi ph chung. 1.1.4. Thu gi tr gia tng cho cng tc xy dng p dng theo quy nh hin hnh. 1.1.5. Chi ph nh tm ti hin trng v iu hnh thi cng c tnh bng t l 2% trn tng chi ph trc tip, chi ph chung, thu nhp chu thu tnh trc i vi cc cng trnh i theo tuyn nh ng dy ti in, ng dy thng tin bu in, ng giao thng, knh mng, ng ng, cc cng trnh thi cng dng tuyn khc v bng t l 1% i vi cc cng trnh cn li. i vi cc trng hp c bit khc (nh cng trnh c quy m ln, phc tp, cc cng trnh ngoi hi o, cc cng trnh s dng vn ODA u thu quc t) nu khon mc chi ph nh tm ti hin trng v iu hnh thi cng tnh theo t l trn khng ph hp th ch u t cn c iu kin thc t t chc lp v ph duyt d ton chi ph ny. i vi trng hp u thu th khon mc chi ph ny phi tnh trong gi gi thu, gi d thu. 1.2. Tnh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi tng ng. 1.2.1. Chi ph vt liu, nhn cng, my thi cng trong chi ph trc tip c th xc nh theo khi lng hao ph vt liu, nhn cng, my thi cng v bng gi tng ng. Tng khi lng hao ph cc loi vt liu, nhn cng, my thi cng c xc nh trn c s hao ph vt liu, nhn cng, my thi cng cho tng khi lng cng tc xy dng ca cng trnh, hng mc cng trnh. Hng dn xc nh bng gi tng ng v gi vt liu, nhn cng, my thi cng ti iu 11 ca Thng t ny. 1.2.2. Cch xc nh chi ph trc tip khc, chi ph chung, thu nhp chu thu tnh trc, thu gi tr gia tng, chi ph nh tm ti hin trng v iu hnh thi cng nh hng dn ti im 1.1 iu ny. 1.3. Tnh trn c s cng trnh c cc ch tiu kinh t - k thut tng t v ang thc hin. Chi ph xy dng ca cc cng trnh ph tr, cng trnh tm phc v thi cng, cc cng trnh thng dng, n gin c th c xc nh da trn c s chi ph xy dng ca cc cng trnh c ch tiu kinh t - k thut tng t v

ang thc hin v quy i cc khon mc chi ph theo a im xy dng v thi im lp d ton. Cc cng trnh c ch tiu kinh t - k thut tng t l nhng cng trnh xy dng c cng loi, cp cng trnh, quy m, cng sut ca dy chuyn thit b, cng ngh (i vi cng trnh sn xut) tng t nhau. 1.4. Tnh theo sut chi ph xy dng trong sut vn u t xy dng cng trnh. Chi ph xy dng i vi cc cng trnh ti im 1.3 nu trn cng c th xc nh trn c s din tch hoc cng sut s dng v sut chi ph xy dng trong sut vn u t xy dng cng trnh. Cc phng php xc nh chi ph xy dng ti cc im 1.1, 1.2, 1.3, 1.4 nu trn c hng dn c th ti Ph lc s 3 ca Thng t ny. i vi cc cng trnh ph tr, cng trnh tm phc v thi cng, nh tm ti hin trng v iu hnh thi cng, cc cng trnh n gin, thng dng khc th chi ph xy dng ca cc cng trnh trn c th c xc nh bng nh mc chi ph t l. 2. Xc nh chi ph thit b 2.1. Chi ph mua sm thit b c xc nh theo mt trong cc cch di y: - i vi nhng thit b xc nh c gi c th tnh theo s lng, chng loi tng loi thit b hoc ton b dy chuyn cng ngh v gi mt tn, mt ci hoc ton b dy chuyn thit b tng ng. - i vi nhng thit b cha xc nh c gi c th d tnh theo bo gi ca nh cung cp, nh sn xut hoc gi nhng thit b tng t trn th trng ti thi im tnh ton hoc ca cng trnh c thit b tng t v ang thc hin. i vi cc thit b cng ngh cn sn xut, gia cng th chi ph ny c xc nh trn c s khi lng thit b cn sn xut, gia cng v gi sn xut, gia cng mt tn (hoc mt n v tnh) ph hp vi tnh cht, chng loi thit b theo hp ng sn xut, gia cng c k kt hoc cn c vo bo gi gia cng sn phm ca nh sn xut c ch u t la chn hoc gi sn xut, gia cng thit b tng t ca cng trnh v ang thc hin. 2.2. Chi ph o to v chuyn giao cng ngh c xc nh bng cch lp d ton hoc d tnh tu theo yu cu c th ca tng cng trnh. 2.3. Chi ph lp t thit b v th nghim, hiu chnh c xc nh bng cch lp d ton nh i vi d ton chi ph xy dng. Trng hp thit b c la chn thng qua u thu th chi ph thit b bao gm gi trng thu v cc khon chi ph theo cc ni dung nu trn c ghi trong hp ng.
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3. Xc nh chi ph qun l d n Chi ph qun l d n c xc nh trn c s tham kho nh mc chi ph t l do B Xy dng cng b hoc bng cch lp d ton. 4. Xc nh chi ph t vn u t xy dng Chi ph t vn u t xy dng c xc nh trn c s tham kho nh mc chi ph t l do B Xy dng cng b hoc bng cch lp d ton theo hng dn ca B Xy dng. Trng hp cc cng trnh ca d n phi thu t vn nc ngoi thc hin mt s cng vic th chi ph t vn c lp d ton theo quy nh hin hnh ph hp vi yu cu s dng t vn cho cng trnh hoc gi tr hp ng t vn k kt ghi vo d ton. 5. Xc nh chi ph khc Chi ph khc c xc nh bng cch lp d ton hoc bng nh mc chi ph t l theo hng dn ca B Xy dng v cc B, ngnh c lin quan. i vi mt s cng trnh xy dng chuyn ngnh c cc yu t chi ph c th, cng trnh s dng vn ODA, nu cn cc chi ph khc c lin quan th c b sung cc chi ph ny. Ch u t quyt nh v chu trch nhim v quyt nh ca mnh. Mt s chi ph khc nu cha tnh c ngay th c d tnh a vo d ton cng trnh. 6. Xc nh chi ph d phng - Chi ph d phng cho yu t khi lng cng vic pht sinh c tnh bng t l (%) trn tng chi ph xy dng, chi ph thit b, chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc. - Chi ph d phng cho yu t trt gi c tnh theo thi gian xy dng cng trnh (tnh bng thng, qu, nm) v ch s gi xy dng ph hp vi loi cng trnh, theo tng khu vc xy dng. Ch s gi xy dng dng tnh chi ph d phng cho yu t trt gi trong d ton cng trnh c xc nh nh quy nh ti khon 4 iu 5 ca Thng t ny. Cc phng php xc nh chi ph thit b, chi ph qun l d n, chi ph t vn u t xy dng, chi ph khc, chi ph d phng nu ti cc khon 2, 3, 4, 5, 6 iu ny v tng hp d ton xy dng cng trnh c hng dn c th ti Ph lc s 2 ca Thng t ny.

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Mc 3 LP NH MC XY DNG V GI XY DNG CNG TRNH iu 8. H thng nh mc xy dng 1. nh mc xy dng bao gm nh mc kinh t - k thut v nh mc chi ph t l. 2. nh mc kinh t - k thut l mc hao ph cn thit v vt liu, nhn cng v my thi cng hon thnh mt n v khi lng cng tc xy dng. nh mc kinh t - k thut bao gm: nh mc d ton xy dng cng trnh phn xy dng, lp t, kho st, sa cha, th nghim vt liu, cu kin v kt cu xy dng v cc nh mc xy dng khc. 3. nh mc chi ph t l dng xc nh chi ph ca mt s loi cng vic trong hot ng xy dng bao gm: nh mc chi ph qun l d n, chi ph t vn u t xy dng, chi ph chung, thu nhp chu thu tnh trc, chi ph nh tm ti hin trng v iu hnh thi cng v mt s nh mc chi ph t l khc. iu 9. Phng php lp nh mc xy dng 1. nh mc kinh t - k thut c lp theo trnh t sau: - Lp danh mc cng tc xy dng hoc kt cu ca cng trnh, th hin cc yu cu k thut, iu kin, bin php thi cng ch yu v xc nh n v tnh ph hp. - Xc nh thnh phn cng vic t khi bt u n khi hon thnh, ph hp vi yu cu k thut, iu kin, bin php thi cng v phm vi thc hin cng vic. - Tnh ton xc nh hao ph vt liu, nhn cng, my thi cng. - Lp cc tit nh mc trn c s tng hp cc hao ph v vt liu, nhn cng, my thi cng. Phng php lp nh mc kinh t - k thut c hng dn c th ti Ph lc s 5 ca Thng t ny. 2. nh mc chi ph t l c thc hin theo hng dn ca B Xy dng. iu 10. H thng gi xy dng cng trnh v ch s gi xy dng cng trnh 1. H thng gi xy dng cng trnh bao gm: n gi xy dng cng trnh v gi xy dng tng hp c dng lp, iu chnh chi ph xy dng trong tng mc u t, d ton cng trnh. 2. n gi xy dng cng trnh l ch tiu kinh t - k thut tng hp, bao gm ton b chi ph trc tip v vt liu, nhn cng v my thi cng hon
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thnh mt n v khi lng cng tc xy dng ca cng trnh xy dng c th. 3. Gi xy dng tng hp l ch tiu kinh t - k thut bao gm ton b chi ph cn thit hon thnh mt nhm loi cng tc xy dng, mt n v kt cu, b phn ca cng trnh. 4. Ch s gi xy dng l ch tiu phn nh mc bin ng ca gi xy dng theo thi gian v l c s cho vic xc nh, iu chnh tng mc u t, d ton cng trnh, gi hp ng xy dng v qun l chi ph u t xy dng cng trnh. Ch s gi xy dng bao gm: ch s gi xy dng cng trnh, ch s gi xy dng theo c cu chi ph (bao gm ch s gi phn xy dng, ch s gi phn thit b, ch s gi phn chi ph khc), ch s gi xy dng theo yu t chi ph (gm ch s gi vt liu xy dng cng trnh, ch s gi nhn cng xy dng cng trnh, ch s gi my thi cng xy dng cng trnh) v ch s gi loi vt liu xy dng ch yu. iu 11. Phng php lp gi xy dng cng trnh 1. Phng php lp n gi xy dng cng trnh 1.1. n gi xy dng cng trnh c lp trn c s la chn t mc gi ca nhng loi cng tc xy dng ph bin hnh thnh trn th trng khu vc ni xy dng cng trnh; t tham kho h thng n gi xy dng cng trnh c cng b; t n gi xy dng ca cc cng trnh v ang xy dng; t h thng nh mc d ton xy dng cng trnh v cc yu t chi ph c lin quan. 1.2. Phng php lp n gi xy dng cng trnh trn c s h thng nh mc d ton xy dng cng trnh v cc yu t chi ph c lin quan theo gi th trng c hng dn ti Ph lc s 6 ca Thng t ny. 2. Phng php lp gi xy dng tng hp cng trnh 2.1. Gi xy dng tng hp cng trnh c lp theo nhm loi cng tc xy dng, n v kt cu, b phn ca cng trnh trn c s n gi xy dng cng trnh c xc nh theo hng dn ti khon 1 iu ny. 2.2. Phng php lp gi xy dng tng hp cng trnh c hng dn ti Ph lc s 6 ca Thng t ny. 3. Phng php xc nh ch s gi xy dng c thc hin theo hng dn ca B Xy dng.

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Chng 3 QUN L CHI PH U T XY DNG CNG TRNH Mc 1 QUN L TNG MC U T iu 12. Thm nh, ph duyt tng mc u t xy dng cng trnh 1. Khi lp d n u t xy dng cng trnh hoc lp bo co kinh t - k thut i vi cc trng hp khng phi lp d n, ch u t phi xc nh tng mc u t tnh ton hiu qu u t xy dng. Tng mc u t c ghi trong quyt nh u t do ngi quyt nh u t ph duyt l chi ph ti a m ch u t c php s dng u t xy dng cng trnh v l c s lp k hoch v qun l vn khi thc hin u t xy dng cng trnh. 2. Ni dung, thm quyn thm nh tng mc u t quy nh ti iu 6 Ngh nh s 112/2009/N-CP. Ngi quyt nh u t giao cho n v u mi t chc thm nh tng mc u t trc khi ph duyt. 3. Trng hp thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn mn thm tra tng mc u t th ni dung thm tra nh ni dung thm nh; chi ph thm tra c xc nh trn c s nh mc chi ph t l hoc bng cch lp d ton theo hng dn ca B Xy dng. 4. Kt qu thm nh hoc thm tra tng mc u t theo hng dn ti Ph lc s 7 ca Thng t ny. iu 13. iu chnh tng mc u t 1. Tng mc u t c iu chnh i vi mt trong cc trng hp sau y: - nh hng ca ng t, bo, l, lt, sng thn, ho hon, ch ho hoc s kin bt kh khng khc; - Xut hin cc yu t em li hiu qu cao hn cho d n; - Khi quy hoch xy dng thay i trc tip nh hng n a im, quy m, mc tiu ca d n; 2. Ni dung, thm quyn thm nh, ph duyt tng mc u t iu chnh c quy nh ti cc khon 2 v 3 iu 7 Ngh nh s 112/2009/N-CP. Trng hp khi thay i c cu cc khon mc chi ph trong tng mc u t, k c s dng chi ph d phng iu chnh m khng vt tng mc u t c ph duyt th ch u t c quyn quyt nh vic iu chnh;

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trng hp vt tng mc u t c ph duyt th ch u t bo co ngi quyt nh u t xem xt, quyt nh. 3. Tng mc u t iu chnh c xc nh bng tng mc u t c ph duyt cng (hoc tr) phn tng mc u t b sung. Gi tr phn tng mc u t b sung c xc nh thnh mt khon chi ph ring v phi c t chc thm nh hoc thm tra trc khi quyt nh ph duyt. Mc 2 QUN L D TON CNG TRNH iu 14. Thm nh, ph duyt d ton cng trnh 1. Ni dung thm nh, thm quyn thm nh, ph duyt d ton cng trnh quy nh ti iu 10 Ngh nh s 112/2009/N-CP. 2. Ch u t t chc thm nh d ton cng trnh. Trng hp thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn mn thm tra d ton cng trnh th ni dung thm tra nh ni dung thm nh ca ch u t; chi ph thm tra c xc nh trn c s nh mc chi ph t l hoc bng cch lp d ton theo hng dn ca B Xy dng. 3. Kt qu thm nh hoc thm tra d ton cng trnh theo hng dn ti Ph lc s 7 ca Thng t ny. iu 15. iu chnh d ton cng trnh 1. D ton cng trnh c iu chnh i vi mt trong cc trng hp sau y: - Cc trng hp quy nh ti khon 1 iu 13 ca Thng t ny; - Cc trng hp c php thay i, b sung thit k khng tri vi thit k c s hoc thay i c cu chi ph trong d ton nhng khng vt tng mc u t c ph duyt, k c chi ph d phng. 2. D ton cng trnh iu chnh c xc nh bng d ton cng trnh c ph duyt cng (hoc tr) phn d ton cng trnh b sung. 3. Ch u t chu trch nhim t chc thm nh hoc thm tra v ph duyt d ton cng trnh iu chnh. 4. D ton cng trnh iu chnh l c s iu chnh gi hp ng, gi gi thu v iu chnh tng mc u t. Phng php xc nh d ton cng trnh b sung c hng dn ti Ph lc s 4 ca Thng t ny.

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Mc 3 QUN L NH MC XY DNG V GI XY DNG CNG TRNH iu 16. Qun l nh mc xy dng 1. B Xy dng B Xy dng thc hin thng nht qun l nh nc v chi ph u t xy dng cng trnh, cng b nh mc xy dng cng trnh cc c quan, t chc, c nhn c lin quan tham kho, s dng vo vic lp v qun l chi ph u t xy dng cng trnh. 2. Cc B v U ban nhn dn cp tnh Cc B, U ban nhn dn cp tnh cn c vo phng php xy dng nh mc theo hng dn ti Ph lc s 5 ca Thng t ny t chc xy dng v cng b nh mc cho cc cng tc xy dng c th ca B, a phng cha c trong h thng nh mc xy dng do B Xy dng cng b v nh k hng nm gi v B Xy dng theo di, qun l. 3. Ch u t, nh thu v cc t chc t vn 3.1. Ch u t, nh thu v cc t chc t vn cn c vo phng php xy dng nh mc theo hng dn ti Ph lc s 5 ca Thng t ny t chc iu chnh i vi nhng nh mc c cng b nhng cha ph hp vi bin php, iu kin thi cng, yu cu k thut ca cng trnh, xy dng cc nh mc cha c trong h thng nh mc c cng b quy nh ti khon 1 iu ny hoc vn dng cc nh mc xy dng tng t v ang s dng cng trnh khc p dng cho cng trnh. 3.2. Ch u t c th thu t chc t vn c iu kin nng lc, kinh nghim chuyn mn thc hin lp, iu chnh, thm tra cc nh mc xy dng ni trn v t chc t vn chu trch nhim v tnh hp l, chnh xc ca cc nh mc thc hin. 3.3. Ch u t quyt nh vic p dng, vn dng nh mc xy dng c cng b hoc iu chnh, xy dng mi lp v qun l chi ph u t xy dng cng trnh. 3.4. Trng hp s dng cc nh mc c iu chnh hoc xy dng mi ni trn lp n gi xy dng trong cc gi thu s dng vn ngn sch nh nc p dng hnh thc ch nh thu, th ch u t bo co ngi quyt nh u t xem xt, quyt nh. Ring cng trnh xy dng thuc d n u t do Th tng Chnh ph quyt nh u t th B trng B qun l ngnh, Ch tch U ban nhn dn cp tnh quyt nh. H s trnh ph duyt cc nh mc c iu chnh hoc xy dng mi theo hng dn ti Ph lc s 8 ca Thng t ny.

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i vi cc gi thu s dng vn ODA u thu quc t, trng hp s dng, vn dng nh mc ca nc ngoi cho mt s cng tc xy dng c th ring bit lp n gi v d ton xy dng cng trnh th cc nh mc ny phi ph hp vi yu cu k thut, bin php thi cng, iu kin thi cng ca cng trnh v c chp nhn trc ca ch u t. iu 17. Qun l gi xy dng cng trnh 1. B Xy dng B Xy dng hng dn phng php xy dng v cng b ch s gi xy dng, sut vn u t xy dng cng trnh cc c quan, t chc, c nhn c lin quan tham kho, s dng vo vic lp v qun l chi ph u t xy dng cng trnh. 2. U ban nhn dn cp tnh U ban nhn dn cp tnh ch o v giao cho S Xy dng ch tr phi hp vi cc S c lin quan cn c vo hng dn ca Thng t ny v tnh hnh bin ng gi c ca a phng t chc xc nh v cng b kp thi h thng gi xy dng cng trnh, gi vt liu, gi nhn cng, gi ca my v thit b thi cng ph bin lm c s tham kho trong vic lp v qun l chi ph u t xy dng cng trnh. 3. Ch u t v t chc t vn Ch u t v t chc t vn cn c vo yu cu k thut, iu kin thi cng, bin php thi cng c th ca cng trnh v phng php lp n gi xy dng cng trnh, gi xy dng tng hp theo hng dn ti Ph lc s 6 ca Thng t ny t chc lp n gi xy dng cng trnh, gi xy dng tng hp lm c s xc nh tng mc u t, d ton cng trnh. Ch u t c th thu cc t chc, c nhn t vn c iu kin nng lc, kinh nghim chuyn mn thc hin cc cng vic hoc phn cng vic lin quan ti vic lp hoc thm tra n gi xy dng cng trnh v gi xy dng tng hp, ch s gi xy dng cho cng trnh theo phng php xy dng ch s gi do B Xy dng cng b. T chc, c nhn t vn chu trch nhim trc ch u t v php lut trong vic m bo tnh hp l, chnh xc ca cc n gi xy dng cng trnh, gi xy dng tng hp v ch s gi xy dng do mnh lp. i vi cc n gi xy dng trong d ton gi thu u thu quc t, ch u t c trch nhim kim tra hoc thu t vn c iu kin nng lc, kinh nghim chuyn mn thm tra v tnh hp l, chnh xc ca cc n gi xy dng ny trc khi s dng. 4. Nh thu xy dng Nh thu xy dng thc hin qun l gi xy dng cng trnh nh quy nh ti iu 27 Ngh nh s 112/2009/N-CP.
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Chng 4 IU KHON THI HNH iu 18. X l chuyn tip Vic thc hin lp v qun l chi ph u t xy dng trong giai on chuyn tip quy nh ti iu 34 Ngh nh s 112/2009/N-CP. iu 19. Hiu lc thi hnh 1. Thng t ny c hiu lc k t ngy 15/7/2010 v thay th cho Thng t s 05/2007/TT-BXD ngy 25/7/2007 ca B Xy dng v hng dn lp v qun l chi ph u t xy dng cng trnh, Thng t s 18/2008/TT-BXD ngy 06/10/2008 ca B Xy dng v Hng dn b sung mt s phng php xc nh chi ph xy dng trong d ton xy dng cng trnh vo Thng t Hng dn lp v qun l chi ph u t xy dng cng trnh s 05/2007/TT-BXD ngy 25/7/2007 ca B Xy dng. 2. Trong qu trnh thc hin nu c vng mc, t chc, c nhn gi kin v B Xy dng xem xt, gii quyt.
Ni nhn:
- Ban B th Trung ng ng ( bo co); - y 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 Chnh ph; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vn phng TW v cc Ban ca ng; - Vin Kim st nhn dn ti cao; - To n nhn dn ti cao; - Cc Tp on kinh t, Tng cng ty nh nc; - Website ca Chnh ph; - C quan Trung ng ca cc on th; - S Xy dng cc tnh, thnh ph trc thuc TW; - Cng bo; - BXD: cc Cc, V, Vin, Thanh tra; - Lu: VP, VKT, V KTXD (S).

KT. B TRNG Th trng k

Trn Vn Sn

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