Mot so noi dung cdn Itfu y hhi xdc dinh chi phi chung theo quy dinh tgi Thong ttf so 06/2016/TT-BXD'
* TIlS. v u M80C PHVONG
PH6TRUONGPH6NGNGHIEN c u u GIA VA THI TRUONGXAYDUNG. VIEN KINHTE XAYDUNG
^ ^ TAT: V ^ j J dinh chi phf Chung theo qtq^ ^ ^ ^
':|anf^.cMphr.^tux3ydynglam6ttrongdcnflidungdffl mfli, theo do djnh mflc tJ II96 chiphi Chung duoc
^ T p h r ^ . ^ i m g t r i ^ t h u l t r o n g t 6 n g mflc diu tuxly dyng aia dyan duoe duylt theo nguyin tie phu hop vfli t ^ ^ Cflng trinh, # j y mo chi phf xly dung eflng trinh, nol him cua cdc nfli dung trong chi phi ehung. Bai vilt d l d p din mdt sfl ngi dung chi tigrc3n iuu y khi xac (^nh chi phi ehung trong dy toan xly dyng
N
gly 10/3/2016, Bo Xay diflig da ban hanh Thdng tU sd 06/2016/TT-BXD huflng dan xae ^ n h va qi^n ly d l i phi dau tu xay dyng, Mflt mmg nhQng nfli dung quy iSnh mfli khi xic dinh dy toln xay dyng la phuong phlp xle (finh dinh mfle ty le % chi phi Chung. Vi§c xic dinh mflt ehi phi chung trong dy toSn xay dyng cflng trinh theo quy dinh trud: day d mtic cfl iSnh vfli tilt^ lopi hinh ewig trinh la ehua thuc s^fit^.b^fix^ quy mfl chi phi xay dyng c^|p,|i^h Wile nhau thi ehi frfii chong sfl t | ^ ' ^ < ^ g trtrrfi la khie nhau. Su bat h9p^j^1% £B duijc gili quylt tai Thflng ti/s606Q01Vrr-BX0.Theo dfl, noi ham dcih&nh [rftin chi phi ehung gflm cbi phi quto \jf cfla doanh nghiep, ehi phf (filu hlnh sin xull tai c ^ g tn/flng chi (rfl! phyc vy c ^ nhln, chi phf phyc vu thi o&ig tai <*ng m/flng v l mflt so chi phf phyc vu cho quin ly khic efla doanh nghi$p; chi phf chung dupc xic djnh
blng dinh mflc ty le (%) chi phi ehung nhln vfli chi phi true tilp trong dy loan xay dyng flinh mUc chi phf chung duoc xac ^nh theo chi phi xay dyng truflc thul trong tdng mUc dau tu xay dung ciJa du an duoc duyet theo nguyen tic phu hop vfli tflng loai hinh cflng trinh, quy mo chi phi xay dyng cflng trinh, nfli ham cfla cac ndi dung trong chi phi chung. bao dim tinh dung, tinh dfl, kholn muc chi phi dau vao trong du loan chi phi xly flung lam CO sfl xac djnh gla gdi thau thi cdng xay dyng cdng trinh khi lUa chon nha thiu xly dung.
Viec xac dinh ehi phi chung duoc quy dinh ehi tilt tai Phu luc sd 3 Thong tu sfl 06/2016/TT-BXO O l thuan tten cho d c chfl t h l xay dyng trong qua Crinh xac d|nh va quin ly chi phi dau tu xay dung, bai vilt d l cap den mfli sd ngi dung chi tilt d n luu y khi xac dinh chi phi chung tmng dytoan xay dung
'- Trong giai doan xdc dinh di/ todn xdy dung, trudng hap quy mo chi phi xdy di/ng trudc thue r>am trong khodng quy mo chi phi tgi Bdng 3 7 Thdng tu so 06/2016/rT- BXD th'i dlnh mirc ty le chi phichung (Kc) dugc xdc dinh bdng phuang phdp ndi suy theo cdng thiyc sau-
[, I , Kb-Ka
Kc= 1^ x(&-Gb)
„)
Trong dfl.
+ GL chl phi xay dyng trudc thul trong tdng mfle dau tuduoc duyet + Ga: gil tri dii phf xly dung can tren gia tri d n tfnh anh mfle
+ Gi): gia tri ehi phf xay dung can dudi gta tti d n tinh dinh mflc
+ Ka. Ojnh mflc ty le chi phf chung tuong flng vfli Ga
+ Kb Dmh mflc ty !e chi pht chung tUong flng VOI Gb
- Vi du, xac dmh dinh mflc ty le cht phi chung [Kc) cua cflng Crinh xay dung duflng cao toc (loai cdng Trinh giao thflng). cd cht phi xay dung Truflc thue ttong tong mUc dau t u duoc duyet Gt = 410,42 (tyddng)
Xic dinh cac Thflng sd ban dau cua loai hinh cdng trrnh giao Thflng tai Bang 3 7 Thdng TUso 06/2016/n-BXD
+ Gia tn cht phi xay dUng can tren gia Cri can tinh dinh mtic Ga=500 (Cy ddng)
+ Gia tn chl phf xay dung can dufli gia tn can tinh dinh mflc, Gb= 100 (tyddng)
+ Omh mflc Cy le chi phi chung cuong flng vdl Ga, Ka =4,6 %
+ Dmh mflc Cy le cht phi chung tuong flng vfli Gb, Kb= 5,0%
Theo dd
Kc=5,0- ' 500-100
-x(410,42-100)=4,69%
2 Trudng hap du dn ddu tu xdy dung co nhieu loot cdng trinh thi dinh mde ty le (%) chl phi chung mng du loan cong trinh
dugc xac dinh theo logi cong trinh tuang lfng vdi mde chi phi xdy dgng tn/dc thue rrong tong mde ddu tUxay dung cua dudn duoe duyet
Vidu.xacdinh dinh mflc tyle chl phichung (Kc), Du an dau TUxay dUng cdng trinh khai Chac quang va luyen ktm A (loai cdng trinh cflng nghiep) co chi phf xay dung truflc Thul Trong tong mUc dau tU dUOC duyet Gt = 850,68 {ty ddng) bao gflm;
+ Cflng trinh xay dung khai thac quang va luyen kim (loai cdng trinh cdng nghiep), cd chi phi xay dung ttudc t h u l Trong Tong mUc dau t u dUOc duyet GIXD
= 730,25 (tyddng)
+ Cong Crinh xay dung nha may xiJ ly nudc thai [loai cflng trinh ha tang ky thuat), cfl chl phi xay dung truflc Thul trong tong mUc dau tuduoc duyet G I X D = 120,42 (Tyddng)
- DOI VOI loai hinh cdng trinh cdng nghiep
xac dinh cac Chflng sfl ban dau cfla loai hinh cflng trinh cflng nghiep tat Blng 3 7 Thflng t u sd 06/2016/TT-BXD:
^- Gia ttl chi phi xay dung can tren gia Tn can cinh dmh mflc, Ga=1000 (ty ddng)
+ G i l tri chi phi xay dung c l n dufli g i j n i l can Cinh dmh mflc, Gt)= 500 (ty ddng)
+ Omh mflc ty I I chi phf chung tUOngj Ong vflt Ga, Ka =4,4%
+ Oinh mflc Iy le chi phf chung tuong" i) flng vdi Gb, Kb= 4,6%
Theo dfl:
4,6-4,4
Kci=4,6- x{850,68-500)=4,46% I 1000-500
-OoivfltloaihinhcflngtrinhhatangkychuSt f
Xic dmh cac thong sd ban dau ciJa lo^ 1 hinh cdng trinh ha Cang ky thuat t^i B 3 / T h d n g t u s d 06/2016/n-BXD:
+ Gia In chl phi xay dUng c|n tren giS ttj can Tinh dmh mUc, Ga=1000 (ly ddng)
-I- Gia Tn chl phf x l y dUng can dufli g i l tri d n Tfnh dmh mUc Gb= 500 (hJ ddng)
-I- Dinh mflc ty le chi phf chung CUong flng vfli Ga. Ka =3,9 %
+ Dmh mflc ty le ehi phi chung tUOng
flhgv6iGbKb=4,l% i
Theo dd.
K c 2 = 4 , l - - x(850,68-500)=3,96%
BANG: D j N H MljfC TY L? (%) CHf PHf C H U N G
Dudn ddu tuxay dung cong trinh khai rhde qudng va luyen kim A
Cdng trinh ha cing ky chuac
MiMNHTtvAVDUNt,
Nhu vay, khi Ilp dy toan xly dUhg cite cflng trlnh n l u tren, dinh mfle t? I I chi phichung xle djnh nhusau:
-I- Cdng trlnh xSy dyng khai Ihic quang va luy§nkim,Kel=4,46%
+ Cdng trinh xly dyng nha may xfl ly nuflc thli, Ke2= 3,96%
•Trong truflng hop cflng trinh xay dung khai thic quang va luyen kim bao gflm cic hang myc cflng trinh xly dyng nha dilu hlnh (hang muc phu) va hang muc cflng trlnh xay dyng khai thac quang va luy^n kim (h?ng muc chfnh), thl cac hang muc neu tren ap dyng djnh mflc ty le % ehi phichung la Kcl=4,46%.
3. Trudng hgp xdc dinh chi phi xdy dung trcng tdng mde ddu tu xdy dgng theo phuangphdp xdc dinh tif khdi luang tinh theo thiit ki ca sd vd cdc yeu cau cdn thiit khdc cua dg dn quy dinh tai mue 1 Phdn I Phu luc sd 3 Thdng tu so 06/2016/
TT-BXD th) djnh mde tp li % chi phi chung c6 the dugc xdc dinh theo 2 phuang phdp nhusau-
3.1. Phuang phdp 1
+ Bufle 1: tren CO sfl quy mfl xSy dUng eflng trinh {cfl the tham khio cac dy an tuong ty), ude luqng gia trj chi phi xay dyng truflc thul irong tdng mflc diu lU xSy dyng cfla duin.
+ Buflc 2: tren co sd gia In chi phi xly di^g trUiSe thul trang tdng mflc dau cu xly dyng efla dy I n duqc ude luong 6 budc 1, xac dinh djnh mflc t^ I I % chi phi chung theo quy djnh Blng 3.7 Thdng tU sfi 06/20] e/TT-BXD
+ B L ^ 3: tren co sfl djnh mUc ty 1^ % chi phf chung dupc xle dinh tai buflc 2, thuc hifn x3e djnh du toan ehi phi xay dung efla cflng trinh truflc thul trong tdng mflc diu tuxly dyng cua dyan.
+ BmSc 4: trln eo sfl chi phi xay dimg eua cflng trlnh tnjflic thul trong tfing mflc diu
tuxlydyng cfla duan da xac dnh fl buoc 3, nlu cfl sy sai khae Idn giQa gil tri ehi phf xay dyng tn/flc thul trong tdng mfle dau tu xly dyng cOa dy In ude luqng tai budc 1 va gil tri chi phi xay dyng tn/flc thul trong long mflc dau tU xly dyng cfla dy an xic dinh tai buflc 3, thi ihyc hiln chuan xac lai djnh mflc ry le % chi phf Chung can efl gia tri ehi phi xsy dung tn/flc Ihue Irong long mflc dau a/ xay dyng efla dy an xae djnh tai buflc 3 iheo quy dinh Blng 3.7 Thflng tU sfl 06/2016/
TT-BXD.
*Nhan xeT
- Vile xac djnh ^nh mflc ty le % ehi phi Chung theo phuong phap tren kha phflc tap do phli thue hien buflc ufle iuong gia tri chi phf xay dyng tn/flc thue trong tdng mflc diu tu xay dung cfla dy an, sau dd thyc hien theo phuong phap tinh dflng din tiem can vfli dinh mflc ty le % chi phi ehung thuc t l . Dilu niy phy thufle vao tay nghi, kinh nghiem cfla tu van lap long mfle dau tu xay dung.
3.2. Phuang phdp 2
Trln CO sfl nguyen tic chi phi xay dyng se duoc xac dmh ehinh xae din phu hqp vfli d c giai doan cfla qua trinh hlnh thanh chi phi (tfl so bd long mflc dau tu xay dyng, tdng mflc dau tuxay dung, dy loan xay dyng cdng trinh, du loan gdi thau xay dung.,.) thi dmh mflc tyle chi phi chung trong gia xay dung tong hop tuong Ung voi nhflm, loai cflng tac xay dung, don vi kit clu hoac bfl phan cflng trinh cfl t h l duoc xac dmh don gian theo ty le quy dinh lai cot [3]
theo huflng dan tat Bang 3.7 va Bang 3 8 Phu luc sd 3 cua Thdng tu so 06/2016/
TT-BXD. Vl dy, xac dinh cbi phf xay dung trong tdng mUc dau tu xay dung cdng trinh xay dyng nha chung eu cao ting iloai cong trinh dan dung), thi dinh mflc ty le chl phi chung quy dlnh Cai Blng 3 7 Thflng tu sfl 06/2016/TT-BXD la 6.5%;
eong crinh xay dyng nha may xi mang
(loai eong ffinh cflng nghiep), thi dlnh mflc ty le chi phf chung quy dinh tai Bang 3.7 Thdng lU sd 06/2016/TT-BXD II 5,5%.. Cd the hilu, dly II cleh xac dinh theo mfle"trln tren'd giai doan Ilp tong mflc dau tu xay dyng. Djnh mflc ty l | chl phi ehung nly se duoc chuan xae dan fl d c giai doan xic djnh du toln xly dyng sau dd,
*Nhan x l t
- Theo quan dilm tilp can quan ly ehi phi phu hop vdi d c giai doan cfla qua trinh hinh thanh chi phi, vile xae dinh djnh mflc ty II % ehi phi ehung Iheo phuong phap tren don gian va de thye hien hon, 6 buflc l|p tdng mflc dau tu xay dyng thi mflc dfl ehinh xae efl the khflng cao, nhlt la ddi vfli du an cfl ehi phi xay dyng cfl gia tri Ifln Ifl 500 den tren 1000 ty ddng Tuy nhien, djnh mflc ty le chi phi chung nly se dUflc chuin xac dan fl cac giai doan xae djnh dy toln xay dyng tal cac budc Clip theo cfla qua trinh quan ly chi phi xay dyng.
4. Trudng hap dudn dau tuxdy dgng cong trinh chi cdn yeu cdu ldp Bdo cdo kinh te - ky thuqt ddu tuxdy dung, ngodi cdc cdng trinh sd dong cho muc dieh tdn gido thi bao gom cdc edng trinh xdy dung mdi, sda chOa, cdi tgo. ndng edp cd tong mde ddu tu dadi 15 ty dong Do vdy, dinh mde tp le ehi phichung trong dutadn cdng trinh trong Bdo cdo kmh te- ky thudt ddu tUxdy dung duoe xdc dinh theo ty 1^ quy dmh tai cot [3] theo hudng ddn tai Bang 37 vd Bdng 3.8 Phu lue 50 3 cua Thong tuso 06/2016/
TT-BXD
Thflng tu sd 06/2016/n-BXD cd hilu luc thi hanh tU ngay 01/05/2015, Thflng qua bai viet nay, hy vong giflp cac chfl t h l xly dung cfl duoc nhiJng luu y d n thiet khi xac dmh chi phi Chung crong qua trinh xic djnh va quin ly ehi phi d i u tu xSy dyng phu hop VOI Iinh Ihan ddi mdi cfla Thflng tu s5 06/2016/rr-8XD*