Diin d^n nghe nghiep
Can thong nhat trong hach toan thu hoi von flau tir
Thuc te hien nay, tien do thuc hien khoi lugng xay dung CO ban (XDCB) ludn cham lam cho giai ngan von dau tu(VDT) cung cham theo. Ben canh do la hang loat cac viec "cham" khac nhu cham gCri ho sa thanh toan; cham ban hanh cac van ban phap quy, su thie'u linh hoat trong viec thu hoi von tam Ung chi dau tU...
Dieu do khien cho viec thuc hien dau tuXDCB khong dat ke hoach. Ngay trong chinh van ban qui dinh hien hanh ve hach toan, bao cao quye't toan lien quan den khoan chi tam Ung VDT do Bo Tai chinh ban hanh vin dang ton tai mot vai diem chua thong nhat khien cho ngudi lam cong tac ke toan d ca sd gap kho khan.
leo quy djnh trong Idng tu 86/2011/TT- BTCngay 17/6/2011 cua Bd Tdi chfnh vd viec quy dinh quan ly, thanh todn VDT va vdn sy nghiep cd tinh ehdt ddu tu thudc ngudn NSNN qui djnh viec tam fing VDT xdy dyng phai duge ghi trong hgp ddng (HD) xay dyng va thye hien ngay sau khi HD ed hieu lye. Mfic tam fing VDT XDCB dugc qui dinh nhu sau:
Ddi vdi HD tu vdn: Mfic tdi
thidu bdng ^"^'r gia tri HD.
Doi voi HD thi cdng xay dirng; c(') gia lii dudi 10 ty ddng, mue tam fing toi liueu bdng 20%;
gia tri tfi 10 ty den 50 ty, mfic tam fing tdi thieii hang 15% gia trj HD;
gia trj tren 50 ty, mfic tam fing tdi thidu bdng 10% gia trj HD.
Doi vdi HD eung edp thidt bj cdng nghe, HD EPC, HD chia khda trao tay va cac HD xay dyng khac:
mfic tam img tdi thidu bdng 10%
gid trj HD.
Mfic tam fing tdi da eua cdc HD tren la 50% gia trj HD. Trudng hgp dae biet cdn tam fing vdi mfic cao hon phai duge ngudi quye't dinh ddu tu eho phep.
Vdn tam fing duge thu hdi ddn vao cdc Idn thanh loan va duge bdt ddu ngay khi thanh todn Idn ddu \a kdt thiic khi khdi lugng thanh loan dat 80% gid trj HD.
Thye tdchi tam ihig VDT va thu hdi vdn tam img ddu tu, cho thdy
Thu nhdt, Cac khoan ehi tam img VDT chu ydu phu thudc gia trj HD va kd hoach vdn cdp hang nam.
cdn viec thu hdi tam img dugc thye hien ddn theo ty le thanh loan khdi lugng hoan thanh va khdng hd cd sy rang budc vd thdi gian theo nien do ngan sdch. Trong khi nghi dinh 16/2005/ND-CP vd "Quan ly ddu tu xay dung cdng trlnh" quy djnh:
" viec thu hdi tam fing bdt ddu khi gdi thdu dugc thanh loan khdi lugng hoan thanh dat 20% den 30% gia trj HD..."'nhung thdi
s Bui }iin nr
' KBNN Ly Son- Quing Ngdl
didm nay thi khdng cdn nfia. Nhu vay vice thdi gian thu hdi ngudn tien cua Ngan saeh cang bj kdo dai.
Thu hai, viec thanh todn khdi lugng xay dyng hoan thanh cung dugc thuc hien trong pham vi kd hoach vdn hang nam, nCn c6 nhimg cdng trinh hoan thanh trudc thdi han da du didu kien thanh todn se chua dugc thanh loan. Nhu
\ay, vdn ma nhd thdu bd ra se bj
"ehdt" Didu nay rd rang lam cho tam ly cua nha thdu y tre. Ben canh dd, khdi lugng hoan thanh thi nhidu nhung khdi lugng dugc thanh toan thi lai ft nen Ngdn sdch cung se khdng thd thu hdi dugc vdn lam iimg. Nga\' ea khi cdng trinh xay dung hoan thanh nhung Ngan saeh cung chua thu hdi hdt dugc sd du tam img.
Thu ba, khdng gidng nhu kd loan tai eae dem vi hanh chfnh sir nghiep (eae nghiep vu lien quan de'n ddu tu XDCB la hach loan vao TK 241- XDCB dd dang), Kdtoan KBNN phan chia rd rang khoan
"thye chi" va "tam fing" Trong khi thuc id. chii ddu tu va nha thdu quan tam ddn tdng sd tidn thanh loan theo HD ehfi ft quan tdm ddn sd lien tam thtg hay thuc chi. Do vay, de'n thdi diem kdt thuc nien dfi NSNN hang nam, sd du tren tai khoan tam fing VDT rdt Idn. Trong khi thuc te khdi lugng XDCB hoan thanh thi nhidu nhung chua dudc thanh loan.
(Xem tiep trang 43)
^Ja^i cfu >'}(€ todn W r'/dem todn Ho t/idnq J J/20 J J
Che
domoi
khdng dung quy dinh ciia phap luat; va (ii) Tude quydn su dung Gidy chimg nhan dang ky Dai ly ddi ngoai te hoac Gidy phep hoat dgng kinh doanh vang trong thdi han 12 thang khi vi pham Idn ddu va tude khdng thdi han khi tdi pham ddi vdi cac dai ly ddi ngoai te hoac td chfic kinh doanh vang vi pham.
Ddi vdi cac td chfic tin dung, chi nhanh ngan hang nude ngoai, NHNN cd thd dinh chi ed thdi han hoac khdng cd thdi han viec thye hien mdt hoac mdt sd hoat ddng nghiep vu lien quan ddn hanh \'i \i pham hanh chfnh theo quy djnh tai Luat NHNN Viet Nam va Luat Cac td chue tin dung.
Nghj djnh 95 eung bd sung quy djnh vd quan ly vd su dung tidn thu phat vi pham hanh chfnh va sua ddi quy djnh vd thdm quydn xu phat cua cdc co quan Nha nude ed thdm quydn.
Che do thanh toan tien nghi phep hang nam cho can bo, cong chfib, vien chfic
Bd Tai chinh da ban hanh Thong tu sd 141/201 l/TT- BTC (Thdng tu 141) ngay 20/10/2011, quy dinh ve chd do thanh loan tidn nghi phep hang nam ddi vdi can bg, cong chfic, vien chfic, lao ddng hgp ddng lam viec trong cdc co quan nha nude va don vj su nghiep.
Thong tu 141 quy djnh cdc ndi dung chii ydu sau:
Cac khoan dugc thanh loan, gdm: Tien phuong lien di lai; tien phu cdp di dudng khi di nghi phep hang nam; Tidn luong hoac lien bdi duong cho nhirng ngay dugc nghi phep hang nam theo phdp luat quy dinh nhung chua nghi hoac chua nghi hdt sd ngay nghi hang nam.
Ddi tugng dugc thanh todn tidn phuong tien di lai; lien phu cdp di dudng khi nghi phdp hang nam la: a) Can bd, cdng chfic dang cdng tac tai vung sau, vung xa, nui cao, hai dao cd he sd phu cdp khu vuc tfi mfic 0,5 trd len; b) Can bd, cdng chfic cdng tdc tai vung cdn lai cd dii didu kien dugc nghi phep hang
nam theo phdp luat lao dgng quy djnh, dugc thu trudng co quan, don vj ddng y cdp gidy eho di nghi phep nam dd tham vg hoac chdng; eon;
cha, me (ea ben chdng hoac ben vg) bi dm dau, bj chdl.
Ddi tugng dugc thanh toan lien luong, hoac tidn bdi dudng eho nhung ngay duge nghi phep hang nam theo phap luat quy dinh nhung chua nghi hoac ehua nghi het sd ngay nghi hang nam:
a) Cdc trudng hgp duge thanh toan tidn luong theo quy djnh tai Didu 10 Nghi dinh sd 195/CP ngay 31/12/1994 eua Chi'nh phii: Tam hoan thye hien hgp ddng lao ddng dd lam nghla vu quan sy; Hdt han hgp ddng lao ddng; dem phuong chdm diit hgp ddng lao ddng; bj mdt viec lam do thay ddi eo edu cdng nghe; bj sa thai; nghi huu; ehdt.
b) Cdn bd, cdng ehfie dang cdng lac tai eae eo quan, don vj du didu kien duge hudng chd do nghi phep hang nam nhung do yeu edu cdng viec, CO quan, don vi khdng bd tri dugc thdi gian cho can bd, cdng chfic nghi phep dugc thanh loan tidn bdi dudng
- Ngudn kinh phi thanh loan eae khoan tren duge bd tri trong pham vi dy todn ehi ngan sdch hang nam duge cdp cd thdm quydn giao va ngudn thu hgp phap dugc de lai theo chd do quy djnh eiia eo quan, don vi (Ddi vdi cdc don vi hoat ddng theo ND 100/2006/ND'- CP);
tfnh vao khoan chi phi hoat ddng, chi phi hgp ly de xde djnh phdn chenh lech thu ehi (Ddi vdi cdc don vi su nghiep hoat ddng theo ND sd 43/2006/ND- CP).'
Thdng tu 141 cung quy djnh rd:
Che dd thanh todn tidn phuong lien di lai; lien phu cdp di dudng khi nghi phep hang nam, gdm: Ndi dung ehi va mfic Uianh loan; Didu kien, thdi han; thii luc thanh loan; Che dd chi tra tidn luong, tidn bdi dudng ddi vdi nhimg ngay dugc nghi phep hang nam theo phdp luat quy dinh nhung chua nghi hoac ehua nghi hdt sd ngay nghi hang nam.D
(Tie'p theo trang 38)
Thdtu, dd thu hdi vdn tam fing ehi ddu tu thi phai ed khdi lugng hoan thanh duge nghiem thu va didu kien thanh todn trong HD ben nhan thdu lap ed xac nhan chu ky eiia ben giao thdu va phai qua eo quan KBNN kidm soat, ehdp nhan thanh toan. Tren eo sd dd, chii ddu tu phai lap " Gidy dd nghj thanh toan tam img VDT' Can cfi vao ehihig tfi nay, kd toan Kho bae mdi duge phep ehuyen tam img sang thye ehi. Vdi qui djnh nhu vay, ddn thdi didm quydt todn nam, mac dii da ed khdi lugng XDCB hoan thanh va duge sy ehdp nhan thanh loan eiia KBNN nhung chua ed "
Gidy de nghj thanh loan tam fing VDT" thi cung chua the hach toan tam fing sang thye ehi. Trong khi ehinh sdch, chd do thay ddi lien tue, nhidu khi cham lap hd so thanh todn lai cang cd lgi.
Trong khi cdc don vj su dung Ngan saeh da hach todn gid trj XDCB hoan thanh vdo sd kinh phf hoat ddng duge Ngan saeh edp eho cdng tde XDCB trong nam(ed ca so tam irng chua dugc thu hdi) thi tai KBNN cdng trinh XDCB dd vdn dang ndm tren tai khoan tam fing.
Viec cham chuyen tam fing sang thye chi nay se lam phdt sinh chenh lech sd lieu bdo cdo quyet loan hang nam gay khd khan eho viec theo ddi, quan ly, thanh loan vdn hang nam. Ben canh dd eung anh hudng ddn dinh hudng, chfnh sdch eiia cac nhd lanh dao.
Vl vay phai cd sy thd'ng nha't trong cdng tdc ke todn KBNN, sy linh hoat trong viec thu hdi tam fing VDT, quan ly chat che hon ngudn vdn NSNN. Them vdo dd quy djnh rd viec thudng - phat cac td chfic, ca nhan lien quan trong qud trinh XDCB la didu kien ma Chfnh phu cdn quan tam de thuc su tao hieu qua trong cdng tac ddu tu XDCB.D
- % / r/,i ,'J(e'todn V ,'J{iem todn Ho't/,dny JJ/20JJ
