BAN THEM VE CAC QUY DjNH
de quan ly so diriam ulhg von flau iiT
NGUYEN THANH HIEU
T
rong qua trinh quan ly kidm soat, thanh toan vd'n dau uf thudc NSNN cd mdt con so ma lam cho cac nha quan ly khdng the khdng quan tam dd Ui sd' dff tam ffng vdn dau tff. Qua so lieu bao c i o hang nim d eae dia phffdng sd dff tam ffng vd'n dau lu ngay cang tang, n i m sau tang hon n i m trffdc, ndu thd'ng ke ca nffdc con so nay khdng phai it. Loai trff cac yen to khach quan sd dff tam ffng vd'n dau tff tang Ien tbeo cbi sd phat tridn ehung, sd dff tam ffng vd'n dau tff mdi phit sinh... tbi sd' dff tam ffng vd'n dau tff ngay cang nhidu cdn do mdt sd' nguyen nhan kbac cung can tim bidu dd giii quye't.O day xin tham gia cac quy dinh vd phat sinh cung nhff quan ly sd' dff tam ffng vdn dau tff:
Theo quy dinh Men hanh vd thffc bien hdp ddng trong boat ddng xay dffng, cho phep tam ffng ty le % tten gia tri hdp ddng, day la khoan kinh phi ma ben giao thau ffng tmdc cho ben nhan than dd tridn khai thffc hien cac cdng viec theo hdp ddng. Tien tam tfng dtfdc bat dau thu hdi tff lan thanh toan dau tien, mffc thu hdi tffng lan do hai ben thd'ng nha't ghi trong hdp ddng va kdt thuc thu hdi tam tfng khi gia trj thanh toan dat 80% gia tri hdp ddng. Che dp nha ntfdc cung quy dinh: Nghiem ca'm viec tam tfng ma khdng stf dung hoac stf dung vd'n ffng khdng dung muc dich. Trtfdng hdp vd'n ffng chffa thu hdi nhffng khdng stf dung hoac stf dung vao muc dich kbac, chu dau ttf cd trach nhiem thu hdi.
(Didu 17 cua ND 48/26lO/ND-CP
Giao dich tai KBNN Lim DSng. Anh: VT
ngay 07/5/2010 vd hdp ddng trong boat ddng xay dtfng).
Vdi nhffng quy djnh dd tbi tam ffng vd'n dau tff ciaa tffng dff i n , cdng trinb se dffdc tbu hdi bet kbi dff an, cdng trinb cbuan bi hoan thanh (dat 80% gia trj thanh toan), trong tmdng hdp vd'n tam ffng khdng stf dung diing muc dich tbi chu dau tff phii tbu hdi tra ngan sach nha nffdc.
Tff nhffng nam ngan sich 2003 trd vd tmdc, quy dinh sd dff tam ffng vd'n dau tff hang nam cung dffdc xem la sd da chi ngan sach nha nffdc, dffdc tdng hdp vao quye't toan chi ngan sach nha nffdc hang nam, do so tam ffng vd'n dau tff da dffa vao quydt toan chi ngan sach hang nam nen cac cap chinh quydn, cd quan quan ly tai chinh khdng cdn quin ly nffa, sd' dff tam ffng nay chi cdn theo ddi d cd quan thanh toan vd'n dau tff. Dd thu hdi tam ffng, cd quan thanh toan vd'n dau tff chi cd bien phap duy nha't la ra thdng bao ddn ddc thanh toan tam ffng, cdn cd thu hdi dffdc tam tfng vd'n dau tff hay khdng phu thudc vao chu dau
tff cd gtfi hd sd thanh toin hay khdng. Trong liic ngan sach cac cap khdng cdn quan ly khoan tam ffng vdn dau tff, viec thu hdi tam ffng vd'n dau tff pbu thudc chu ydu vao chu dau tff, cd quan thanh toan vd'n dau tff bj ddng, gap khd khan trong viec tbu bdi cac khoin tam ffng vd'n dau tff lau ngay cham thanh toan.
Thay dffdc so dff tam ffng vd'n dau tff la khoan chi chffa du didu kien chi ngan sach nen chffa thd dffa vao quye't toan chi ngan sich nha nffdc bang nam cung nhff cac ban chd trong quin ly vd'n tam ffng nhff vffa neu tten, tff n i m ngan sach 2004 Bd Tai chinh da cd quy djnh khdng dffa khoin chi tam ffng vd'n dau tff vao quydt toan cbi ngan sich nha nffdc hang nam, sd dff nay dffdc mang sang nam sau tie'p tuc thu hdi tam tfng va quydt toan vao nam phat sinh tbu hdi tam ffng. Vdi quy dinh nay thi tff nam ngan sach 2004 khoin chi tam ffng vd'n dau tff da dffdc cac cap chinh quydn va cac cd quan quan ly vd'n dau tff quan ly.
Tmdc day so dff tam tfng vd'n dau
QUAN LY NGAN QUY QU6c GIA I S6 117 I 03/2011 17
I n M U u u i
tff da dffa viio quyc'l loin ngiin Siich hang nam nen nam sau ngan saeh khdng edn theo ddi khoiin tam ffng nay nffa, bang iiiim chi tbeo ddi so phiit sinh tiim ffng vdn dau tff trong niim, den khi thffc hien quy dinh khdng quyet loan so dff Uim ffng vdn dau Iff viio ngan siich hang nam, so dff tiim ffng vdn dau tff dffdc ehuyen sang niim sau, qua bao ciio quyei toiin vdn dau tff hang nam, ciic ed quan quin ly mdi thay dffdc tinh trang so dff liim ffng vdn diiu tff ngiiy eang nhieu (dffdc luy ke nhieu nam) mdi thay dffdc tinh irang cd mdt so cdng trinh, dff iin cd sd dff tam ffng vdn dau Iff mang sang tff n i m nay qua nim khdc, tbay dffdc cdc kboan tiim ffng lau ngay chffa thanh toin nhffng khdng rd nguyen nhan...
Tha'y dffdc tinh trang so dff tam ffng vd'n dau tff nhff tren, song viec quan ly khoin tam ffng vdn dau tff bien nay cung chffa cd che tai eu the, cac vin b i n trffdc day cbi quy dinh cd quan thanh todn thffdng xuyen ddn ddc thanh todn, vide thanh toan tam ffng vd'n dau tff cdn phu thudc vao chu dau tff va ddn vj nhan vd'n. Mdi day, Thdng tff 86/2011/TT-BTC ngay 17/6/2011 cua Bd Tai chinh Quy djnh ve quan ly, thanh todn vd'n dau tff va vd'n sff nghiep cd tinh chat dau tff thudc ngudn vd'n NSNN cung cd quy djnh rd hdn vd ndi dung niy "Trffdng hdp vd'n tam ffng chffa thu hdi nhffng khdng stf dung, ne'u qua 6 tbdng quy djnh trong hdp ddng phai thffc hien khd'i Iffdng ma nha thau chffa thffc hien do nguyen nhan kbac quan hay chta quan hoic sau khi ffng vd'n ma nha thau stf diing vao muc dich khdc chta dau tff cd trdch nhiem ciing KBNN thu hdi hoan tri vdn da tam ffng cho NSNN"
Day cung la mdt quy djnh mdi trong quin ly khoin tam tfng vd'n dau tff theo hdp ddng. Nhd quy dinh cd thdi gian (la 6 thdng) se tao them didu kien cho cd quan thanh toan thffdng xuydn ddn ddc
thu hdi tiim ffng, phiin biet dffdc Ciie khoiin tiim ffng liiu ngay khdng dting quy dinh ciin ed bipn phiip thu hdi lam ffng.
luy nhien vd mat bien phiip, che tiii de ihu hdi ciic khoiin tam ifng vdn (Ii1u tff liiu ngiiy cd linh chiit chiem dung vdn eung chffa ihfdc lie cap. Nhiin diiy cung xin neu ra riing ddi vdi quan ly vdn dau tff Ihupc NSNN, ve phia NSNN da ed iraeb nhiem rat rd riing trong van de thanh todn vd'n diiu iff, trach nhie-m dd dffdc the hien qua ciic quy dinb vd ke' hoiieh vdn, tiim ffng vdn, thanh todn Vii quye't toiin vd'n dau iff. Vi du nhff: Tbdi gian vii vd'n bd' tri ke' boiich thtic hien dd'i vdi cdc dff dn nhdm C kbdng qud 2 nam nay la 3 iiilm (do mffc vd'n dff dn ting len) Iffdng tff dd'i vdi cdc dff dn nhdm B khdng qud 4 nam nay la 5 nam (ND 83/2009/ND-CP); Quy djnh ve viec tam ffng thtic hien bdp ddng xay dffng theo mffc tdi thidu
10% de'n 50% gia tri hdp ddng, tham cbi cd thdi gian quy djnh tam ffng de'n 80% gid tri hdp ddng dd tao didu kien ve vd'n cho ben nhan thau; Ve thanh loan vd'n dau tff, quy djnh thdi gian thanh toin khdng qud 07 ngay lam viec ke iff ngay nhan du hd sd thanh todn theo quy djnh, cd quan thanh loan vd'n dau tff cd trdch nhiem thanh todn vd'n dau tff theo dd nghj cua chu dau tff. Trffdng bdp thanh loan cham thi phai bdi thffdng cho ben nhan thau theo lai suiit qua ban dp dung cho ngay dau lien cham thanh todn do ngan hang thffdng mill m i ben nhan thau md tai khoin cdng bd kd tff ngiy dau tien cham ihanb todn cho den khi ben giao thau da thanh todn day du cho ben nhan thau, Chu dau tff dffdc quydn bdi thffdng hoic kien ra Toa hanh chinh hoac Toa kinh te' ddi bdi thffdng cdc thiet hai do viec cham trd cua cd quan thanh toan vd'n dau tff (theo ND 112/2009/ND-CP ngiy 14/2/2009 Vd q u i n ly chi phi dau tii xay dffng cdng trinh).
Trong khi dd dd'i vdi ben nh|n than ehi cd quy djnh ve bdi thffdng Ihiet bai do thi cdng ch$m tien dp, rieng ve kboan tam tfng vd'n kbdng stf dung, hoac stf dung khdng tiling muc dich, cd tinh chit chiein dung vd'n chffa thay cd chd tiii ve mat kinh te' (Thanh toin cham phiii chiu lai vay qui ban, nhffng chie'm diang vdn tam ffng khdng cd quy djnh gi). Do khdng quy djnh che' liii kinh te' vd t?m ffng vdn dau tff, nen tao ra kd hd de mpt so' ddn vi ehidm dung vdn trong tam ffng hdp ddng xay dtfng, lain ffng bdp ddng xay dtfng di trd ihiinh khoin vay khdng lii, ne'u chie'm dung ciing lau cang c6 ldi. se cd nha thau khai thic vio khoan ldi ich niy.(ke ca ttong trtfdng hdp tam tfng cd bio linh tam tfng, vl v ice b i o lanh tam tfng thi cd thdi ban, cdn so dtf tam ffng vdn dau tff thi ed thd mang sang tii nam nay qua nam khdc)
v d thdi han tiianh toin vdn dau tff, theo quy djnh Men hinh, thdi ban thanh todn ke hoach vdn dau tff hang nam dffdc thffc Men de'n 31/01 n i m sau. nham mtic dich de cd thdi gian lap thu tiac thanh todn bet khdi Iffdng hoin tbanb d;it de'n 31/12 bang nim.
Trong mpt thdi gian dai eung cho phep tam ffng vdn dau tff dffdc phat sinh den 31/01 n i m sau nhtf thanh toin khd'i Iffdng hoan tiianh cung tao ra liim ly y Iai ttong viec stf dung vdn dffdc giao, khdng it ttffdng hdp khdng can thidt nhffng cung phat sinh tam tfng ttong thSi gian nay dd chay ke' hoach von, hoan tiianh ke hoach... Kbac phuc tinh ttang nay, ttf nam ngan sach 2008, thtfc hien Thdng ttf so
108/2008/TT-BTC ngay 18/11/2008 Htfdng dan xtf 1^ ngin
sach cud'i nam va lap, bao cao quydt toin NSNN hang nam, quy dinh tam tfng ngan sich (kd ci chi tam tfng vdn dau tii XDCB) cham nha't de'n 31/12. Trong tiidi gian chinh ly quyd^t toan chi cdn phit sinh thanh toan khd'i Itfdng hoan thinh va thanh toan thu hdi tam
18
tfng cung da ban che' dang ke viec phit sinh tam ffng vd'n dau tff khdng can thie't.
Quy djnh vd xtf ly sd' dff tam ffng vd'n dau tff nhff sau: bet ngay 31/12, cac khoin tam ffng (gdm ca tam ffng vd'n dau tff XDCB) ttong dff todn theo che' dp, ne'u chffa thanh toan thi dffdc tie'p tuc tbanb todn trong thdi gian cbinb ly quydt toan va hach todn vao ngan sach nam tmdc. Sau thdi gian chinh ly quye't todn, so dff tam ffng vd'n dau tff XDCB theo che' dp quy dinh chffa thu hdi dffdc chuydn sang nam sau thanh todn, cd quan tai chinh kbdng phii xet chuydn (Theo TT 108/2008ArT- BTC). Ndi dung nay cung dffdc quy djnh ttong che' dp quan ly thanh todn vd'n dau tff thudc ngan sach nha nffdc : Tmdng hdp de'n bet nien dp kd hoach ma ma ffng vd'n dau tff chffa thu hdi he't do gdi than chffa dffdc thanh toan dat ty le quy dinh thi tie'p tuc thu hdi trong kd hoach nam sau va khdng trff vao kd' hoach nam sau. Vdi nhffng quy dinh dd thi viec thanh todn tam ffng vd'n dau tff Itfc nao cung dtfdc, khdng thanh toan nam nay thi chuyen sang nam sau khdng sao ca.
Trong thtfc te' cd khdng It trtfdng hdp cdng trinh, dff dn da cd
khd'i Iffdng hoan thanh dia dieu kien thanh todn tam ffng nhffng vao thdi diem bet ke' hoach vdn nam nen cdc ddn vj cung khdng mud'n lam thu tuc tbanb todn tam ffng VI cd lam ddn vj cQng khdng nhan them khoan thanh todn nao va chd de'n khi cd ke' hoach vd'n mdi lap hd sd thanh toan. Cdch lap hd sd thanh todn nhff trong trffdng hdp nay se giup chta dau tff, nha than chu ddng hdn trong viec sff dung ke' hoach vd'n tie'p tbeo d chd: thu bdi tam ffng vd'n dau tff tffng lan thanh todn (khi thanh todn khd'i Iffdng boan thanh chffa dat 80% gia tri bdp ddng) do chu dau tff va nha than thoi thuan trong khi dd thanh todn tidp khd'i Iffdng hoan thanh thi phai cd gid tri hoan thanh thffc te' tbeo hdp ddng. Vdi gid trj khd'i Iffdng hoan thanh d thdi diem cud'i nam khdng thanh toan tam ffng, kbi cd ke' hoach vd'n cd thd dung dd thanh toan bet ke' hoach vd'n (neu du didu kien) va stf dung mdt phan dd thanh todn tbu hdi tam tfng, trong khi do ndu diing gid tri dd dd thanh todn thu hdi bet tam ffng thi khi cd ke hoach vd'n giao nam sau phii cd gid tri khd'i Iffdng hoan thanh theo hdp ddng mdi thanh todn dffdc, phii mat mdt thdi gian mdi thanh todn dffdc.
Qua phan tich nay cho thay se cd mdt so trffdng hdp eudi nam cdng trinh dff dn da cd khd'i Iffdng hoan tbanb, du didu kien thanh todn nhffng cdc ddn vj chffa lap hd sd thanh loan de thu bdi tam ffng nen ciang can cd quy dinh thanh todn trong trffdng hdp nay, de so dff tam ffng pban anh diing thffc te' hdn, so lieu quye't todn cbi ngan sdeh hang nam chinh xac bdn.
Nhff vay hien nay sau thdi gian cbinb ly quye't todn 31/01 hang nam .sddff tam ffng vd'n dau tff cdn lai la nhffng pban vd'n mdi phdt sinh tam ffng trong thdi gian cudi nam, la cbi phi sin pham xay dffng dd dang chffa dat de'n diem dffng ky thuat de nghiem thu lam khd'i Iffdng thanh todn, la chi phi cua khdi Iffdng hoan tbanb nhffng vl ly do nao dd chffa lap hd sd thanh todn va cdn lai la phan vd'n tam ffng chffa stf dung hoac stf dung vao muc dich khdc. Van dd d day la can lam rd phan sd' dff tam ffng vd'n dau tff cud'i nam ngan sdeh chuyen sang nam sau, xdc djnh so dff tam ffng vd'n dau tff thudc dff dn cdng trinh nao la hdp ly va sd' dff tam ffng vd'n dau tff nao khdng bdp ly dd ed bien pbdp thu hdi. Dd lam dffdc cdng viec niy tbi ngoai viec thffdng xuyen ddn ddc thu hdi tam ffng vd'n dau tff nhff dang thffc hien cung can quy djnh them viec b i o c i o phan tich tinh trang so dff tam ffng vd'n dau tff theo djnh ky cua chia dau tff de cic cd quan quin ly vdn dau tff biet, tbdng qua dd phan tich tinh trang so dff tam ffng vd'n dau tff lam cd sd quan ly, ddn ddc thu hdi tam va chuyen sd' dff tam ffng vd'n dau tff hang nim, quy djnh ehe dp thanh toin khd'i Iffdng hoan thanh ciing nhff quy djnh che tai dd'i vdi cdc trffdng hdp chie'm dung vd'n ttong tam ffng vd'n dau tff...
Tren day la mpt so ndi dung xin trao ddi them vd quan ly khoan tam ffng vd'n dau tff nham gdp phan trong quin ly vd'n dau tff phdt ttidn thudc ngan sdeh nha nffdc dat hieu qua bdn.B
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