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dtPro 2008Hng dn s dngCc vn bn php lut08.2447018 Hotline:
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HNG DNV CC VN BN PHP LUTTRONG LNH VC D TON
Nh cc ng nghip bit, trc khi ngh nh 99 c hiu lc (trc ngy
21/7/2007) nh nc qun l tt c mi vn trong 1 d ton. T nh mc, n gi, nh
mc chi ph t vn v cc vn bn khc u do nh nc ban hnh v cc cng trnh vn
nh nc hay c lin quan n nh nc u bt buc phi lp theo ng cc quy nh ny.
Ngh nh 99, v c bn d b nhng bt buc ny, n gi, nh mc hay tt c mi vn
lin quan u do ch u t v t vn t quyt nh v t chu trch nhim. Nh nc ln
lt ra cc quyt nh v bi b cc nh mc n gi ban hnh trc y, thay vo l cng
b. C ngha l, ch u t v t vn c quyn p dng hay khng, min l n gi nh mc
phi hp l v phi chu trch nhim v tnh ng n ca n.Tuy nhin, trong thc t,
cch thc tnh d ton vn cha c g thay i. Mt phn do thi quen cha thay i
c, mt phn do c ngi tnh v ngi thm tra u mun c mt chun no tnh ton v
kim tra. Thi th c da vo nh nc nh c cho chc n.
Ni chung, cc vn bn u mang tnh cht hn lm, nn nhiu ngi ni rng c ch
hiu my con s. V vy, phn hng dn ny chng ti ch c gng trnh by nhng vn
mu cht, lin quan trc tip n d ton. Nu cn tm hiu su hn, xin vui lng c
ton vn vn bn trn a CD ci t chng trnh hoc download trn trang
www.dutoan.com1. Thng t 05/2007/TT-BXD hng dn lp v qun l chi ph xy
dng cng trnhThng t ny quy nh rt nhiu iu, nu ng nghip lm qun l d n
hay cp no cao mt cht th nn c k p dng. Vi ngi lm d ton, ch cn lu cc
vn sau:
H s chi ph chung v thu nhp chu thu tnh trc.TTLOI CNG TRNHCHI PH
CHUNGTHU NHP CHU THU TNH TRC
TRN CHI PH TRC TIPTRN CHI PH NHN CNG
1Cng trnh dn dng6,05,5
Ring cng trnh tu b, phc hi di tch lch s, vn ho10,0
2Cng trnh cng nghip5,56,0
Ring cng trnh xy dng ng hm, hm l7,0
3Cng trnh giao thng5,36,0
Ring cng tc duy tu sa cha thng xuyn ng b, ng st, ng thu ni a, h
thng bo hiu hng hi v ng thu ni a66,0
4Cng trnh thu li5,55,5
Ring o, p t cng trnh thu li bng th cng51,0
5Cng trnh h tng k thut4,55,5
6Cng tc lp t thit b cng ngh trong cc cng trnh xy dng, cng tc xy
lp ng dy, cng tc th nghim hiu chnh in ng dy v trm bin p, cng tc th
nghim vt liu, cu kin v kt cu xy dng65,06,0
Ghi ch:
- Thu nhp chu thu tnh trc c tnh bng t l phn trm (%) so vi chi ph
trc tip v chi ph chung trong d ton chi ph xy dng.
- i vi cc cng trnh xy dng ti vng ni, bin gii, hi o th nh mc t l
chi ph chung s c iu chnh vi h s t 1,05 n 1,1 do ch u t quyt nh tu
iu kin c th ca cng trnh. Quy nh v t l trc tip ph khc v chi ph xy
dng ln tri tm: Chi ph trc tip khc c tnh bng 1,5% chi ph vt liu, nhn
cng, my thi cng nhng vi cc cng trnh xy dng trong hm th c tnh bng
6,5%. Chi ph xy dng ln tri tm c tnh bng 2% vi cc cng trnh dng tuyn
ngoi khu dn c, cn li u l 1% Chi ph d phng: Cc cng trnh c thi gian
xy dng di 2 nm chi ph d phng l 10%, cc cng trnh trn 2 nm chi ph d
phng l 5% cng vi trt gi.2. Thng t 05/2009/TT-BXD iu chnh d ton
V c bn, thng t 05 iu chnh v nhn cng v my thi cng do s thay i v
mc lng ti thiu. Mc lng ti thiu s dng trong cc b n gi ca cc tnh cng
khc nhau. Cc n gi ca cc tnh lp trc thng 10 nm 2006 thng s dng n gi
nhn cng tng ng vi mc lng ti thiu l 350.000 (Tp. HCM, Vng Tu, Lm ng,
Bn Tre ); cc n gi ca cc tnh lp sau thng 10 nm 2006 thng s dng n gi
nhn cng tng ng vi mc lng ti thiu l 450.000 (mt s tnh nh Bnh Dng,
Khnh Ha, Nng ). Khi mc lng ti thiu tng vo ngy 01/01/2009 th nhn cng
v my thi cng c nhn vi h s tng ng. Trong thng t ny, cc bn cn ch mt s
im sau:
Mc lng ti thiu c quy nh theo 4 mc tng ng vi 4 vng nh sau:Vnga
bn
I800.000- Cc qun thuc thnh ph H Ni;
- Cc qun thuc thnh ph H Ch Minh,
II740.000- Cc huyn Gia Lm, ng Anh, Sc Sn, Thanh Tr, T Lim, Thng
Tn, Hoi c, an Phng, Thch Tht, Quc Oai, v Th x Sn Ty thuc thnh ph H
Ni;
- Cc huyn thuc thnh ph H Ch Minh;
- Cc qun v cc huyn Thu Nguyn, An Dng thuc thnh ph Hi Phng;
- Cc qun, huyn thuc thnh ph Nng;
- Cc qun Ninh Kiu, Bnh Thu thuc thnh ph Cn Th;
- Thnh ph H Long thuc tnh Qung Ninh;
- Thnh ph Bin Ho, th x Long Khnh v cc huyn Nhn Trch, Long Thnh,
Vnh Cu, Trng Bom thuc tnh ng Nai;
- Th x Th Du Mt v cc huyn Thun An, D An, Bn Ct, Tn Uyn thuc tnh
Bnh Dng
- Thnh ph Vng Tu v huyn Tn Thnh thuc tnh B Ra - Vng Tu.
III690.000- Cc thnh ph trc thuc tnh (tr cc thnh ph thuc tnh nu
ti vng II);
- Cc huyn cn li thuc thnh ph H Ni;
- Thnh ph Bc Ninh, Th x T Sn v cc huyn Qu V, Tin Du, Yn Phong
thuc tnh Bc Ninh;
- Thnh ph Bc Giang v cc huyn Vit Yn, Yn Dng thuc tnh Bc
Giang;
- Thnh ph Hng Yn v cc huyn M Ho, Vn Lm, Vn Giang, Yn M thuc tnh
Hng Yn;
- Thnh ph Hi Dng v cc huyn Cm Ging, Nam Sch, Ch Linh, Kim Thnh,
Kinh Mn thuc tnh Hi Dng;
- Thnh ph Vnh Yn, th x Phc Yn thuc tnh Vnh Phc;
- Cc huyn cn li thuc thnh ph Hi Phng;
- Thnh ph Mng Ci, cc th x Ung B, Cm Ph thuc tnh Qung Ninh;
- Thnh ph Lt, th x Bo Lc thuc tnh Lm ng;
- Thnh ph Nha Trang, th x Cam Ranh thuc tnh Khnh Ho;
- Huyn Trng Bng thuc tnh Ty Ninh;
- Cc huyn cn li thuc tnh Bnh Dng;
- Cc huyn cn li thuc tnh ng Nai;
- Th x Tn An v cc huyn c Ho, Bn Lc, Cn c thuc tnh Long An;
- Cc qun, huyn cn li thuc thnh ph Cn Th;
- Th x B Ra v cc huyn Chu c, Long in, t , Xuyn Mc thuc tnh B Ra
-Vng Tu;
IV650.000- Gm cc a bn cn li
Thng t 03 iu chnh d ton trn c s mc lng ti thiu gc l 450.000. V
vy, i vi nhng b n gi c tnh vi mc lng ti thiu 350.000 phi tnh thm mt
bc na iu chnh t mc lng 350.000 v mc 450.000, sau mi p dng 03. Tuy
nhin, v bn cht, n cng ch l mt bi ton t l thun. Nu khng mun rc ri,
bn ch cn ly mc lng ti thiu hin ti chia cho mc lng 350.000 l c h s
quy i.
Bng Thng tin trong chng trnh dtPro 2008 c thng tin v mc lng ti
thiu ca n gi m bn ang dng.
Bng h s iu chnh d ton xy dng ng vi mc lng ti thiu 450.000. Mc
lng
ti thiu
H s vng iu chnhVng IVng IIVng IIIVng IV
800.000 ng/thng740.000 ng/thng690.000 ng/thng650.000 ng/thng
Chi ph nhn cng KCNC 1,781,641,531,44
Chi ph my thi cng
KCMTC 1,201,181,161,14
Bng h s iu chnh d ton xy dng ng vi mc lng ti thiu 350.000. Mc
lng
ti thiu
H s vng iu chnhVng IVng IIVng IIIVng IV
800.000 ng/thng740.000 ng/thng690.000 ng/thng650.000 ng/thng
Chi ph nhn cng KCNC 2,2892,1091,9681,852
Chi ph my thi cng
KCMTC 1,261,2391,2181,197
Cho phin bn 8.03 pht hnh ngy 10/4/2008 Trang 4 / 4
