THrfC TIEN Y KIEN
Ngay 11/12/2013 Chinh phi ban hanh Nghj djnh so 207/2013/ND-CP vg ViSc SLia ddi, bd sung mSt sd dieu CLia Nghi djnh s6 48/2010/ND-CP, trong d6 c6 quy dinh mdi vS viec b§o ISnh tam Ong hdp ddng vS cd hiSu lac thi hanh k l ta ngay 01/02/2014. PhSi ndi rSng, cho phep tam Qng vdn la chu truong dung dan cOa Nha nU(3c nham dSy nhanh tien do thi cong, sdm dua c6ng trinh vao sD dung; tuy nhign vi0c sidt chat qu^n 19 tam Ong dd bko dSm ddng vdn dooo sO dung hiSu quS, tap trung cho hoSn t r i tam Ong vdn IS didu l<hong k6m phSn quan trpng, do vfty vdi quy djnh mdi vd viSc bdo lanh tam Ong hdp ddng tai NO 207/CP la didu hdt sOc c i n thidt trong giai doan hi$n nay.
Nhin lai cd che tam ulhg von doi
vdi hdp dong thi cong xay ddhg
TRUONG CONG LYN
htfng nam qua, ed ehl tam tfng vdn ddi vdi Hdp ding thi edng xiy dtfng cdng binh nhilu lln dtfdc thay dli. Mii lln tiiay dli da tao srf ehuyin bidn manh me trong hoat dOng diu ttf xdy drtig, thic day nhanh tidn dp thi edng, sdra dtfa cdng trtnh hoin thinh vio s i dyng vi khic phuc dan finh trang vdn tam tfng ton dpng, kdo dii, khdng hieu qui... die bidt ngdy 11/12/2013 Cblnh phi ban hdnh Nghi dinh sd207/2013/ND-CP sia dli, bl sung mOt sd dilu cia Ngbi dinh 48/2010/NDCP (goi tit Ngbi dinh 207/ND-CP), trong do cd quy dinh mdi ve viec bio lanh tam i^g hdp ding vd cd hidu Irfc tbi hdnh trf ngdy 01/02/2014. Theo ND 207/CP, trrfdc khi ben giao tiilu tiirfc hien vide tam img hdp dong cbo bdn nhdn thiu thi bdn liidn thiu phdi nOp cho bdn giao thdu bio lanh tam tfng hdp ding vdi gid tri trfdng drfdng khodn tiln tam ing vi thdi gian hidu Irfc cia bio lanh tam tfng hdp ding phii dtfdc kdo dii cho ddn khi bdn giao tiilu da tiiu hii hdt sd tiln tam tfng. Ro ring ddy li nhffng quy dinh hdt stfe eln thidt trong giai doan hi^n nay. Viy ddu Id nhihig thay dli tich crfc vd hi^u qud cuavide bio linh tam tfng hdp ding phit huy tic dung nhrf thd nio trong thdi gian ddn; ding thdi vdi ed chd tam tfng, thu hii rfng hidn hdnh ed eln thidt phdi quy dinh cu the hdn nffa khdng? Diy li nhffng vd'n dl cin cd stf nhin nhdn ttf thrfc te d l cdng tic qudn IJ tam ffng vdn dau trf XDCB khdng nhffng gdp phin mang Iai hi|u qui thidt thrfc ma cdn ludn ddm bio tinh nguydn tac binh ding, cdng bang, linh manh trong boat ddng diu trf xiy difng.
NhuTng thay d^i tieh cUc Tara tfng hdp dong xiy d ^ g l i kboin kinb phi md bdn giao thdu ilig tnfdc cho bdn nhdn tiilu di triln khai thrfc hien cdc cdng vide tiieo hdp ding. Ddy li vide lim eln tiidt nhdm hi trd tii cWnh de tao dieu kidn thuan ldi eho ben nhin tiilu cd nguIn vdn d^y nhanh tidn dd thi edng, sdm dtfa edng trtnh vio stf dung. Nhffng nam qua, tuy theo tiifng tiidi dilm md Nhd nrfdc da quy dinh mtfc tam tfng khic nhau. Trtfdc diy, vi$c tam tfng vdn diu ti/XDCB drfdc tiirfc hi$n tiieo Nghi dinh sd 99/2007/ND-CP ngiy 13/6/2007 cia Chinh phi. Theo dd, mtfc tam tfng vdn dtfdc quy dinh li mtfc tdi
thilu, khdng quy dinh mtfc tdi da, dilu dd cd ngMa Hdp ddng thi cdng xay drfng cdng trinh dtfdc ky kit giffa bdn giao Iblu vi bdn nh|n thiu khdng ring budc mtfc tdi da vl vide tam tf^g ndn thtfc td nhilu cong tiinb dtfdc t£tm iteg vdn rat ldn, khdng It trtfdng hdp dtfdc tam tfng vdn vdi tJ 1| cao (trdn 50%), tfalm ehl 80% gid tri bdp ding ndn da kdo theo sd dtf nd tara tfng ldn. Bin ngdy 07/5/2010, Chlnh phi ban hinh Nghi dinh sd 48/ND-CP ve
"Hdp ding trong boat dOng xiy diftig", qua dd da khdng chd mic tam rfng tdi da l i 50% gid tri hdp ding, my viy tiirfc td sd drf tam ftig hing nam vin cdn rdt ldn. De khdc phuc tinh trang niy, ngdy 15/10/2011 Thi trfdng Chlnh phi da ban banh Chi tiii sd 1792/CT-TTg, sau d6 Bd Tii chinh, KBNN ban hinh cic vdn bin hrfdng ddn (cdng vdn sd I6989/BTC-DT ngiy 13/12/2011; sd 8552/BTC-DT ngiy 03/7/2013 cia Bp Tii chinb; Quylt dinh sd 282/QD-KBNN ngiy 20/4/2012 cia KBNN...), tiieo dd:
"Ting mtfc vdn tam tfng cua cdc hdp dong thrfc bien trong nira tdi da li 30% kdho^Lch vdn giao hdng nim cho drf dn". Quy dinh ndy da h^n
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chd nhilu sd drf tam tfng tai KBNN, tuy nhidn do tin dpng cia cic nam trtfdc ddy ndn nhin chung sd dtf tam ihig vin cdn qui ldn, chlnb vdy md ngiy 04/7/2013 BO Tdi chinh di ban hinh cdng van sd 8697/BTC-DT ve
"Tang etfdng cdng tde qudn IJ tam tfng vdn vi thu bii tsira tf^g theo chd dO quy dinh", tff dd cdc cdp cie ngdnh da tdp trung ch! dao quydt lidt, dp diing nhilu bidn phip tich crfc ndn da khdc phyc trfdng ddi ldn nhiftig tin tai vl sd drf tam tfng ton dpng, kdo ddi.
Phii tiitfa nhin, chi trrfdng cho phdp tfng vdn l i hoin todn ding ddn cia Nhd ntfde nhdm diy nhanh tidn dO tiu cdng cic cdng trtnh; my nhidn do nhilu nguydn nhdn, trong dd phdn ldn do ning ltfc eia nhilu nhi thiu cung nhtf vai trd kilm tia, gidm sdt cia bdn giao thiu edn nhilu ban chd ndn tiidi gian qua vdn t^m tfng cdn tin dpng, kdo ddi; do dd vi^c sidt chit quin IJ t^im tfng vdn d l bio dim ding vd'n drfdc s i dung hidu qud, tdp trung cho hoin tri vdn tam tfng kip thdi ding theo thda thudn trong hdp ding Id dieu hdt stfe cin tiiidt. Thd nhtfhg, mrde Nghi dinh 207/ND-CP lai khdng rdng buOc phdi thtfc bidn bio Ianh tam rfng bdp ding, dilu ndy cd nghia trtfdc ngiy 01/02/2014 (ND 207/CP ngiy 11/12/2013 ed hidu ltfc) khi tam ihg vdn thi vide cd thtfc hidn bdo lanh tara tfng hdp ding bay khdng l i do bdn giao thiu vi bdn nhdn tiilu "ttf tiida thuin", do viy rdt nhilu hdp ding khi tam ibg vdn khdng thifc hi^n bao Ianh tara ilig hdp ding; vdi lai ndu ed thi viOc tb^c biOn cia raOt sd trtfdng hdp cung edn bdt edp, bdi do tbdi gian bidu ltfc cia bio linh tam tfng hdp ding chrfa cd quy dinh eu the (kdo dii cho ddn khi da thu boi het sd tiln tara tfng nhtf Nghi dinh 207/ND-C'p ngiy 11/12/2013 quy dinh) ndn din ddn tinh trang khi nhi thiu khdng hodn tfng dtfdc tbi bdn giao ttilu mudn trff tfng cung khdng dtfdc, vi thdi gian bdo lanh tam tfng bdp ding da hdt hidu ltfc... Ddy cung cliinh Id mOt trong nhihg nguyen nhin din den tinh ti-ang nd tam tfng
ton dpng, kdo dii nhrf thdi gian qua.
Theo Nghi dinh 207/ND-CP, ttf ngiy 01/02/2014 vide bdo lanh tam tftig bdp dong khdng phai la viec
"neu cd" thda thuan trong hdp ding nffa md ndu dtfdc tam itog thi bat budc phdi thi hidn trong hdp ding vd bdn nhin thiu phai cd trach nhidm thtfc hidn viec bao lanh tam i^g hdp dong vdi gid tri irfdng drfdng vdi sd tiln tam ulig, thdi gian bieu Irfc eia bio Ianh tam (hig hdp ding phii drfdc keo dai cbo den khi ben giao thiu da thu hoi hd't sd tiln tam tfng. Hdn nffa, vide bdo lanh tam tfng bdp ding nd da "gan lien"
vl tai chlnb vi cic rang bude khie gitfa nhi thiu vdi Ngdn hing thrfdng mai trong vide thrfc hien bio lanh t^im tf^g hdp ding ndn ede nha thau phii ndng eao hidu qui stf dung vdn tam tfng, day nhanh tidn dd thi cdng, hodn tiidnh khdi irfdng di thanh toin vd hoin tra tam i^g theo thda thudn trong hdp ding; gii s i ndu ed trrfdng hdp "xau" ndo dd xdy ra thi thdng qua cdc dilu khodn da cam kdt trong vide bio Ianh tam ffng hdp dong vdi Ngdn hing thtfdng mai, bdn giao than cung thudn ldi trong vide thu nd sd tiln da tam Iftig tiidng qua bdo lanh ngin hing. Vdi nhihig quy dinh vd rdng buOc trdn, rd ring cd cbe bio linh tam tfng hdp ding se phit buy tdc dung thidt thrfc trong viec qudn ly nd tam rfng; ddy thdt srf l i srf thay doi tich ctfc, cin thiet trong giai doan hidn nay.
NhOng b^t cSp va d4 xu^t:
Theo Chi tii sd 1792/CT-TTg ngdy 15/10/2011 c i a Thu Mdng Chlnh phi (gpi tat CT 1792/TTg) cung nhrf cic van ban hrfdng din cia Bd Tii chinh vd KBNN till:
"Vide tam tfng theo hdp dong giffa Cbi diu trf cho nhi thau drfdc thrfc bidn theo quy dinh bidn banh; tong mtfe vdn tam rfng eia cic bdp dong thtfc hien trong nam tdi da la 30%
kd hoach vdn giao bdng nim cho dtf in. Chi dau ttf chiu trich nhidm xie dinh ratfc tara tf^g cbo tCftig hdp ding cu thi, ddm bdo mtfc tam itog cia c i drf dn theo quy dinh ndu
v6\ NHGNG QUY DINH VA
RANG B U 0 C T R £ N , RO RANG CO Chi B A O L A N H TAM L/NG H0P D 6 N G SE P H A T HUY T A C D U N G THtET
THl^C TRONG VIEC Q U A N
LV N O T A M C / N G ; J ) A Y THAT SU LX s y THAY DOI T I C H
cue, CAN THIET TRONG GIAI DOAN H I E N NAY.
ti-dn". Trtfdc dd, Thdng ttf sd 86/2011/TT-BTC ngiy 17/6/2011 cia Bd T i i chlnh (gpi tdt TTSe/BTC) tai Dilu 10 ed quy dinh:
"Vide tam Aig vdn cia Chu ddu ttf cho nhd thiu ehi eho cie edng vide eln thidt phdi tam iftig trrfdc vi phii dtfdc quy dinh ro ddi ttfdng, ndi dung vd cdng vide eu tbi trong hi?p ding...", tiid nhtfhg tai Thdng tH sd 09/2011/TT-BXD ngdy 08/9/2011 cia BO Xdy drfng (gpi tit TT09/BXD) ve vide "Htfdng din mlu hdp ding thi cdng xiy diflig cdng trtnh" thi khi tara rfng lai khdng quy dinh eu thi nhrf tai Dilu 10, '1T86/BTC, raa chi quy dinh ghi tiTDUg hdp ding Id: "Cbi diu tit se tfng trrfdc cho nhi thlu...% gii tri hdp ding, trfdng tfng vdi sd tieiL.."
(tai muc a, dilra 8.2, Dilu 8, TT 09/Bxb). Ttf dd, tiirfc tiln dat ra cau hdi la vdi cde quy dinh chtfa ding nhdt trdn, lieu cd tao ra "kS hd" d l Chi diu ttf ldi dung, thdng dong, lira mat ilnh binh ding, cdng bang trong quan he hdp ding thi cdng xdy dtfng cdng trinh?
Vdi quy dinh tai CT 1792/TTg, nhtf vdy ttoig gdi thiu d m5i hdp ding trong dtf in thi "mtfc tam tftig"
bao nhidu l i do Chu diu ttf "chiu trdch nhidm xdc dinh", miln sao ci dtf dn ting mtfe tam tfng trong nam khdng vtfdt 30% kd hoach vdn giao hang nam cho dtf in va moi gdi thiu khdng vtfdt qua 50% gid tri hdp ding, ndn trong thtfc td cd finh trang cd bdp ding dtfdc Chi diu trf cbo tam tJng vdn tit 30% ddn 50%, c6 bdp ding tiy 10% ddn 20%, tii|m chi cd hdp ding khdng drfdc tam rfng
O U A N LS- N G A N O U ^ Q U 5 C Q I A I Sti 143 I 5/2014
THUC T|£N - Y KI^N Tif Cd Sd
NHA H\J6C CAN QUY DjNH CU TH^ HON VE V X N D E N A Y , N H X T LA VIEC TAM L/NG TI^P vAO K^ H O A C H NAM SAU. CO THE R A N G BUOC MLTC THU TAM CfNC Cl!)A N A M TRUC3C DAT TV- LE BAO NHIEU % THI N A M SAU M 6 I DUOC TAM O N G TIEP (TUONG DUONG BAO N H i ^ u % SO v(3i M O C T H U CUA N A M T R U C C ) V A DIEU NAYPHAITH^ HIENCU THE TRONG H Q P D 6 N G .
vdn. Mat khic tiieo TT09/BXD, cic Hdp dong tbi cong xdy drfng cdng ttinh khi kJ kdt phii drfa vdo cd sd phdp IJ li tiieo Mlu hrfdng din tai TT 09/BXD nhung tai mlu nay khdng ghi ddi trfdng vi nOi dung cdng vi|c cin thidt "phdi tam itig trtfdc" (nhrf TT 86/BTC quy dinh) mi chi ghi ty Id tam i^g Id bao nhidu % so gia tii hdp dong. Ddy Id svf khdng dong nhl^t giffa cdc van bin vdi nhau. Theo quy dinh tai TT 09/BXD tii Chi ddu nr xdc dinh mtfc tam tfng cho tffng hdp ding drfa trdn cd sd ndo? da vdy thrfc td khdng It hdp ding Chi diu trf tiida thudn ghi sd tam tfng theo tJ Id la
"tdi da" (vide ghi sd tdi da cd nhieu IJ do d l Chi diu tif giii ttich, cMng h^n nhrf phy thupc tidn dO tbi cdng tiftig gdi tiilu, do tidn dO giii phdng mit bing tihig gdi thau...), ehlnh dilu ndy Isii cdng tao "quyln"
cho Chi diu trf hdn nffa (cbo tfng ttf sd tdi da trd xudng). Nhrf thd, vide tam rfng theo ty 1$ hoac theo tJ 1$
tdi da, cing vdi "mtfc tam tfng" bao nhidu l i do Cbi diu trf "chiu trdch nhidm xic dinh" thi hiln nhidn cdc nhi thiu phii phu thude vio "quyen ban phdt" eia Chi diu ttf, tff ddy hien trfdng tidu crfc, khdng lanh m^nb, binh ding trong quan hO hdp dong giffa Chi diu ttf vdi cic nhi thdu l i dilu de xiy ra vd thrfc td eung phdt sinh khdng it trrfdng bdp
khidu ki|n...Ttt dd, tiiidt ngM ede ed'p ed tii^m quyln ndn quy dinh b l sung cd chd d l khde phyc vdn de nay. Trtfdc mat, BQ Xiy drfng nghien ctfu htfdng din ro ddi ttfdng, ndi dung va cdng vide cy till ndo drfdc tam itog trtfdc? (nhtf tai Dieu 10, TT86/BTC da quy dinh); tff dd sia doi, b l sung lai mdu hdp ding tai TT09/BXD cho phu hdp. Ben eanh dd, can quy dinh b l sung l i Chi dau ttf cd ti-ich nhidra cdng khai, ninh bach vl mffc tam tfng cu the ddi vdi tiifng bdp dong cho tdt ed cdc nhi tiilu tiiam gia drf i n eung drfdc bidt.
M6t vin de nffa lidn quan ddn sd dtf tam ing tin dpng l i vi^c tam tfng tiieo mtfc kd hoach giao bdng nam. Phii ndi rang, ndu vide quin IJ sd drf tam ftig cia nam trrfdc chat chd thi mic tam tfng cua nara sau cing phdt huy tic dung, tuy nhidn thrfc td cung khdng it tinh traing Idi dyng v l cd chd ndy ma giffa chu dau ttf vd nhd thiu "thdng ding"
trong vide tam tfng. Bdi theo quy dinh, trrfdng hdp tara tfng chtfa di t j Id quy dinh trong hdp ding thi chi cin nhi thiu ed tbanb toin hodn tftig thi hiln nhidn nam sau nhd thiu van drfpe tidp die tara rfng nhiftig do sd hodn rfng cho nim trrfdc qud thdp (khdng theo ty Id ttfdng tfng) nm nam sau vin drf^c t?im ihig tidp binh thtfdng ndn kdo theo sd drf tara tfng ton dpng Id dilu drfdng nhidn. Do vdy, Nhi nrfdc eln quy dinh cy thi hdn ve vdn de niy, nhdt li vi$e tam tfng tidp vio kd ho^cb nam sau. Cd tbi ring buOc mtfc thu tam tfng cia nam trrfdc dat tJ 1$ bao nhidu % thi nim sau mdi drfdc tara rfng tidp (tifdng drfdng bao nhidu % so vdi mtfc tiiu cia nam trrfdc) vd dilu ndy phai till hi§n cy thi trong h0p dong.
Mat khic, vide thu hii vdn tam tfhg drfdc quy dinh bat dau ttf lan thanh todn lan dau nhtfhg khdng quy dinh cu till ty Id tifdng tfng phai tiiu hoi tiftig lln Id bao nhieu ndn thtfc td rat nhieu ty 10 tiiod tiiuin khic nhau till hidn ti-ong hdp ding. Cd hdp dong tiiod tiiuin tiiu bii tam ihg Ufdng tfng ttieo ty Id di tam
tf&g, ed bdp ding lai thoi thu|n ty Id tiiu hii tfng qui tiidp so vdi tJ I|
da tam (itig...Ndi chimg, tJ 1$ thu hoi bao nhieu, blu nhtf diu "do"
Chi diu ttf quyet dinh. D|c bi|t, vdi quy dinh phii ttiu hii hit khi khii Itfdng da ttianh toin dat 80% gii tii hdp ding nhtfhg do tihig lln ttiu giffa Chi diu ttf vd nhi tiilu ttiia thuan mrfc thu khdng ttfdng xihg ndn kdo theo Id vide ttiu hii tam tfng ehim, thdm ehl cd nhilu cdng trinh gii tri khdi Itfcfng thanh toin da dat 80% gii tri hdp ding song khdng till tiiu bii hdt sd drf t?m tog nen din den sd drf tam tfng edng kdo ddi... Vdi thrfc trang tien, rat eln cd srf quy dinh thdng nhdt vd phi hdp! D I ban chd ttidp nhdt sd dtf tam Ktng tin dpng v i dim bio ttiu hii hdt sd dtf tam tog khi khdi Itfdng tiianh toin dat 80% gii Oi h^p ding, cd till quy dinh vi$c tiiu bii tam tfng qua moi lan thanh toin theo cdng thtfc sau:
Sd vdn thu hii tam tfng tiing lln khi thanh todn = Gii tri khii Itfdng tiianh todn x TJ 10 tiiu hii vdn tffng lln, tirong dd: Tj Id ttiu bii vdn tifng lln (%) = Sd vdn tam tfng/80% gii tri hdp dgng x 100%
Vdi edng thi'c fi-dn, ndu mtfc taim tfng Ii 20% gii tri hqlp dong (kd hoach vdn nira) tiii t j 1$ tiiu h i i vdn ttfng lln Id 25%; ndu mtfc tam tfng l i 30% tiii tJ 10 tiiu hii vdn tffng lln l i 37,5%...Theo dd, khi gii tri khdi Itfdng thanh todn dat 80% gii ti:i hdp ding thi hiln nhidn sd thu hoi hdt 100% sd tam tfng. Tbdi gian qua, rdt nhilu Chi diu ttf da stf dung cdng thtfe ndy vio trong qui trinh thoi tiiudn vdi cdc nhi thiu vd thtfc td da phdt huy tic dung tich eifc trong cdng tic tiiu h i i vdn tam tfng theo quy dinh; do vay rdt mong Nhi ntfdc sdm ed quy dinh eu thi, tiidng nhdt v l vide thu h i i vdn t^m tfng qua tffng lin tiianh toin (kbi khdi Itfdng hodn fliinh chrfa dat 80%
gii tri hqfp ding) d l tao srf binh dang, ldnh manh vd cd sd phip IJ cho C h i dau trf, n h i thiu vi KBNN cd sd thrfc hidn.B