Thông tư số 18/2008/TT-BXD được Bộ Xây dựng ban hành ngày 06 tháng 10 năm 2008 nhằm hướng dẫn bổ sung một số phương pháp xác định chi phí xây dựng trong dự toán chi phí xây dựng công trình quy định tại Thông tư số 05/2007/TT-BXD ngày 25 tháng 7 năm 2007 của Bộ Xây dựng hướng dẫn lập và quản lý chi phí đầu tư xây dựng công trình. Văn bản này đóng vai trò quan trọng trong việc tháo gỡ các vướng mắc về biến động giá cả vật liệu, nhiên liệu và tiền lương trong giai đoạn biến động kinh tế năm 2007 - 2008.
Phạm vi điều chỉnh và đối tượng áp dụng
Thông tư này áp dụng đối với các tổ chức, cá nhân có liên quan đến việc lập và quản lý chi phí đầu tư xây dựng công trình của các dự án đầu tư xây dựng công trình sử dụng vốn nhà nước (bao gồm vốn ngân sách nhà nước, vốn tín dụng do nhà nước bảo lãnh, vốn tín dụng đầu tư phát triển của nhà nước, vốn đầu tư phát triển của doanh nghiệp nhà nước). Khuyến khích các dự án đầu tư xây dựng công trình sử dụng các nguồn vốn khác áp dụng các quy định tại Thông tư này.
Phương pháp xác định chi phí vật liệu trong dự toán xây dựng công trình
- Chi phí vật liệu trong dự toán xây dựng công trình được xác định trên cơ sở hao phí vật liệu và giá vật liệu xây dựng phù hợp với thời điểm lập dự toán.
- Đối với những loại vật liệu xây dựng có biến động lớn về giá, chủ đầu tư và các đơn vị liên quan được phép điều chỉnh trực tiếp chi phí vật liệu vào dự toán công trình hoặc dự toán gói thầu trên cơ sở công bố giá vật liệu của các liên sở Tài chính - Xây dựng hoặc theo hóa đơn, chứng từ thực tế hợp lệ phù hợp với giá thị trường tại thời điểm thi công.
- Việc điều chỉnh chi phí vật liệu phải đảm bảo tính chính xác, khách quan và không vượt quá tổng mức đầu tư đã được phê duyệt, trừ trường hợp được người có thẩm quyền quyết định đầu tư cho phép.
Phương pháp xác định chi phí nhân công và chi phí máy thi công
- Chi phí nhân công được điều chỉnh bổ sung trên cơ sở mức lương tối thiểu vùng mới do Chính phủ quy định tại từng thời điểm. Việc tính toán phần chênh lệch chi phí nhân công được thực hiện bằng phương pháp bù trừ trực tiếp hoặc thông qua hệ số điều chỉnh nhân công tương ứng với từng khu vực xây dựng công trình.
- Chi phí máy thi công được điều chỉnh do biến động giá nhiên liệu, năng lượng (như xăng, dầu, điện) và tiền lương của thợ điều khiển máy. Phần chênh lệch chi phí nhiên liệu, năng lượng được xác định bằng cách lấy lượng tiêu hao nhiên liệu, năng lượng theo định mức nhân với chênh lệch giá nhiên liệu, năng lượng giữa thời điểm tính toán và thời điểm lập đơn giá.
- Hệ số điều chỉnh chi phí máy thi công được xác định cụ thể cho từng loại máy hoặc nhóm máy thi công trên cơ sở cơ cấu chi phí trong giá ca máy.
Xử lý chuyển tiếp và tổ chức thực hiện
- Đối với các dự án đầu tư xây dựng công trình đang thực hiện dở dang, việc điều chỉnh dự toán chi phí xây dựng công trình do biến động giá vật liệu, nhiên liệu, thiết bị và tiền lương được thực hiện theo hướng dẫn của Bộ Xây dựng và các quy định pháp luật có liên quan về quản lý chi phí đầu tư xây dựng.
- Các gói thầu đã ký hợp đồng trọn gói hoặc hợp đồng theo đơn giá cố định trước thời điểm Thông tư này có hiệu lực thì việc điều chỉnh chi phí được thực hiện theo các điều khoản đã thỏa thuận trong hợp đồng và các quy định đặc thù của Chính phủ về điều chỉnh giá hợp đồng xây dựng do biến động giá nguyên liệu, nhiên liệu và vật liệu xây dựng.
- Chủ đầu tư có trách nhiệm phê duyệt dự toán chi phí xây dựng công trình điều chỉnh và tự chịu trách nhiệm về tính chính xác của việc tính toán. Trường hợp vượt tổng mức đầu tư đã phê duyệt thì chủ đầu tư phải báo cáo người có thẩm quyền quyết định đầu tư xem xét, quyết định.
Hiệu lực thi hành
Thông tư số 18/2008/TT-BXD có hiệu lực thi hành sau 15 ngày, kể từ ngày đăng Công báo. Các quy định trước đây của Bộ Xây dựng trái với Thông tư này đều bãi bỏ.
| THE MINISTRY OF CONSTRUCTION | SOCIALIST REPUBLIC OF VIET NAM |
| No. 18/2008/TT-BXD | Hanoi, October 6, 2008 |
Pursuant to the Government's Decree No. 17/ 2008/ND-CP of February 4, 2008. defining the functions, tasks, powers and organizational structure of the Ministry of Construction;
Pursuant to the Government's Decree No. 99/ 2007/ND-CP of June 13, 2007, on the management of work construction investment expenses.
The Ministry of Construction provides additional guidance on a number of methods of determining construction expenses in work construction cost estimates prescribed in Section 2.2.1, Point 2, Part 11 of the Construction Ministry's Circular No. 05/2007/TT-BXD of July 25, 2007 (referred to as Circular No. 05/2007/ TT-BXD), as follows:
When applying complete unit prices for construction of works (including complete general unit prices and complete detailed unit prices for construction of works), construction expenses in work construction cost estimates are determined as follows:
1.1. Determination of construction expenses based on complete general unit prices for construction of works
The volume of construction activities used for determining the construction expense based on the complete general unit price for the construction of a work is determined according to the technical blueprint or working drawing design and to-be-performed jobs of a work or work item, and summed up from a group of construction activities to create a structure unit or part of the work.
The complete general unit price for the construction of a work shall be made corresponding to the list and contents of the volume of construction activities.
...
...
...
The detailed unit price for the construction of a work applied to make the complete general unit price for construction of a work is guided in Appendix 4 to Circular No. 05/2007TT-BXD.
1.2. Determination of construction expenses based on complete detailed unit prices for construction of works
1.2.1. The volume of construction activities used for determining the construction expense based on the complete detailed unit price for the construction of a work shall be determined based on the technical blueprint or working drawing design and to-be-performed jobs of a work or work item according to the list and contents of construction activities in the detailed construction unit price.
1.2.2. The complete detailed unit price for the construction of a work comprises material expense, labor cost, construction machine expense, other direct expense, overhead expense and pre-calculated taxable income, and shall be calculated under the guidance in Appendix 4 to Circular No. 05/2007TT-BXD.
1.3. Determination of construction expenses by the combination method
Based on general or detailed volumes of construction activities determined under Sections 1.1 and 1.2 above, both types of complete unit prices for the construction of a work may be used for determining construction expenses in the work's construction cost estimate.
The determination of construction expenses based on the complete unit prices for construction of works is guided in Appendix 1 to this Circular.
Material, labor and construction machine expenses in construction expenses may be determined on the basis of the total consumption volume of materials, labor and construction machines and the price list of corresponding materials, labor and construction machines.
...
...
...
The total consumption volume of materials, labor and construction machines shall be determined on the basis of the consumed materials, labor and construction machines for each volume of construction activities of a work or work item as follows:
- Determining each volume of construction activities of a work or work item as specified in Section 1.2.1 above.
- Determining volumes of materials labor and construction machines corresponding to each volume of construction activities under the technical blueprint or working drawing design of a work or work item based on the consumption of materials, labor and construction machines for the completion of a volume unit of construction activities according to construction regulations and standards and technical regulations.
- Calculating the total consumption volume of each material, labor or construction machine for a work or work item by adding up the consumed volume of all the same materials, labor and construction machines of different construction activities.
In calculation, it is necessary to specify the quantity, unit of calculation, categories and specifications of materials: the number of workdays applicable to each grade of workers: the number of machine shifts applicable to each construction machine and equipment according to their major technical specifications and codes in the price list of construction machine shifts of each work
2.2. Determination of the price list of materials, labor and construction machines
Material, labor and construction machine prices shall be determined as appropriate to each construction work and work construction location
Material, labor and construction machine prices shall be determined under Clause a.2.2. Section 2.2.1, Point 2, Part II of Circular No. 05/ 2007/TT-BXD.
Construction expenses shall be determined according to the total consumption volume of materials, labor and construction machines as guided in Appendix 2 to this Circular.
...
...
...
- Expenses for the construction of auxiliary works, makeshift works serving construction or ordinary and simple works may be determined on the basis of their area or use capacity and the construction expense ratio in the investment capital ratio for the construction of the works.
- Construction expenses of the above works may also be determined on the basis of construction expenses of constructed works with similar econo-technical specifications, and the conversion of expense items according to construction locations and the time of estimation.
Construction expenses determined based on the construction expense ratio in the investment capital ratio or on constructed works with similar econo-technical specifications are guided in Appendix 3 to this Circular.
4. ORGANIZATION OF IMPLEMENTATION
This Circular takes effect 15 days after its publication in "CONG BAO." Problems arising in the course of implementation should be reported to the Ministry of Construction for synthesis, study and settlement.
FOR THE MINISTER OF CONSTRUCTION
VICE MINISTER
Cao Lai Quang
...
...
...
DETERMINATION OF CONSTRUCTION EXPENSES BASED ON COMPLETE UNIT PRICES FOR CONSTRUCTION OF WORKS
(Attached to the Construction Ministry's Circular No. 18/2008/TT-BXD of October 6. 2008)
1. Expenses for the construction of works, work items, parts, jobs or activities, including direct expenses, overhead expense, pre-calculated taxable income, value-added tax. and expense for building makeshift houses at construction sites for dwelling and construction management shall be determined according to Table 1.1 of this Appendix.
2. If the construction expense is projected for a part, a job or an activity, the construction expense in the cost estimate of a work or work item is calculated according to the following formula:
(1.1)
Of which:
+ gi is the after-tax construction expense for part, job or activity No. i of a work or work item (i=l¸n).
Table 1.1. CONSTRUCTION EXPENSES DETERMINED BASED ON COMPLETE UNIT PRICES FOR CONSTRUCTION OF WORKS
Unit of calculation:...
No.
...
...
...
Method of calculation
Code
1
Pre-tax construction expense
G
2
Value-added tax
G x TGTGT- XD
...
...
...
3
Post-tax construction expense
G + GTGT
GXD
4
Expense for building makeshift houses at construction sites for dwelling and construction management
G x percentage x (1 + TGTGT-XD)
GXDNT
5
...
...
...
GXD + GXDNT
GXD
Of which:
+ In case the construction expense is determined on the basis of the construction volume and complete general construction unit price:
- Qi is the volume of a group of activities or a structure unit or part No. i of a work (i=1¸n).
- Di is-the complete general construction unit price (including direct expenses, overhead expense and pre-calculated taxable income) for the performance of a group of activities or a structure Unit or part No. i of a work.
+ In case the construction expense is determined based on the volume and complete detailed construction unit price:
- Qi is the volume of construction activity No. i of a work (i=1¸n).
- Di is The complete detailed construction unit price (including direct expenses, general expense and pre-calculated taxable income) for the performance of construction activity No. i of a work
...
...
...
- TGTGT-XD is the value-added tax rate prescribed for a construction activity.
+ GXD is the after-tax expense for the construction of a work.
+ GXDNT is the expense for building makeshift houses at construction sites for dwelling and construction management.
+ GXD is the after-tax expense for the construction of a work and after-tax expense for building makeshift houses at construction sites for dwelling and construction management.
DETERMINATION OF CONSTRUCTION EXPENSES BASED ON THE TOTAL CONSUMPTION VOLUME OF MATERIALS, LABOR AND CONSTRUCTION MACHINES
(Attached to the Construction Ministry's Circular No. 18/200&IT-BXD of October 6, 2008)
The determination of construction expenses based on the total consumption volume of materials, labor and construction machines shall be made in the following order:
- Determining each volume of construction activities of a work or work item;
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...
- Calculating the total consumption volume of each material, labor and construction machine for a work or work item by adding up the consumed volumes of all the same materials, labor and construction machines of different construction activities;
- Determining material, labor and construction machine prices as appropriate to each construction work and construction location;
- Determining material, labor and construction machine expenses in direct expenses based on the total consumption volume of each material, labor and construction machine and the corresponding material, labor and construction machine price as in Table 2.2:
- Determining construction expenses in the cost estimate for the construction of a work according to Table 2.3.
Table 2.1. CONSUMPTION OK MATERIALS, LABOR AND CONSTRUCTION MACHINES FOR CONSTRUCTION ACTIVITIES
No.
Code
Name of activity
...
...
...
Volume
Consumption level
Consumption volume
Material
...
...
...
Machine
Material
Labor
Machine
[1]
[2]
[3]
[4]
[5]
...
...
...
[7]
[8]
[9]
[10]
[11]
001
DM.001
Activity 1
m3
...
...
...
VI ..001
Fine sand
...
...
...
...
...
...
Oblong bricks for building walls
brick
...
...
...
...
...
...
NC.00I
Labor 3/7 days
workday
...
...
...
NC.002
Labor 3.5/7 days
workday
...
...
...
…..
...
...
...
M.00I
80-liter mortar mixer
shift
...
...
...
M.002
0.8-ton mast lilting
shift
...
...
...
...
...
...
002
DM.002
Activity 2
...
...
...
...
...
...
...
...
...
Unit of calculation:
No.
Code
Contents
Unit of calculation
Volume
Price
Money amount
[1]
...
...
...
[3]
[4]
[5]
[6]
[7] = [5] x [6]
I
Materials
...
...
...
1.1
VL.001
Fine sand
m3
...
...
...
VL.002
Oblong bricks for building walls
brick
….
….
….
...
...
...
Total
-
...
...
...
II
Labor
II.1
NC.001
...
...
...
workday
II.2
NC.002
Labor 3.5/7 days
workday
...
...
...
….
….
….
...
...
...
Total
NC
III
Machine
...
...
...
III.1
M.001
80-liter mortar mixer-
shift
...
...
...
M.002
0.8-ton mast lifting
shift
….
….
….
...
...
...
Total
...
...
...
Note:
- Material, labor and construction machine needs (column 5) are calculated from the consumption levels of the same materials, labor and construction machines of all construction activities of a work or work item (columns 9, 10 and 11 in Table 2.1)
Table 2.3. CONSTRUCTION EXPENSES
No.
Construction items
Method of calculation
Code
I
DIRECT EXPENSES
...
...
...
1
Material expense
Taken from Table 2.2
VL
2
Labor cost
Taken from Table 2.2
NC
...
...
...
Construction machine expense
Taken from Table 2.2
M
4
Other direct expense
(VL+NC+M) x percentage
TT
Direct expenses
...
...
...
T
II
OVERHEAD EXPENSE
T x percentage
C
III
PRE-CALCULATED TAXABLE INCOME
(T+C) x percentage
TL
...
...
...
Pre-tax construction expense
(T+C+TL)
G
IV
VALUE-ADDED TAX
G x TGTGT-XD
GTGT
After-tax construction expense
...
...
...
GXD
V
EXPENSE FOR BUILDING MAKESHIFT HOUSES AT CONSTRUCTION SITES FOR DWELLING AND CONSTRUCTION MANAGEMENT
G x percentage x (1+TGTGT-XD)
GXDNT
TOTAL
GXD + GXDNT
GXD
...
...
...
+ Overhead expense and pre-calculated taxable income norms are specified in TaBfe 2.4 of Appendix 2 to Circular No. 05/2007/TT-BXD.
+ G is the pre-tax expense for the construction of a work or work item.
+ TGTGT-XD is the value-added tax rate prescribed for construction activities.
+ GXD is the after-tax expense for the construction of a work or work item
+ GXDNT is the after-tax expense for building makeshift houses at construction sites for dwelling and construction management.
+ GXD is the after-tax expense for the construction of a work or work item and after-tax expense for building makeshift houses at construction sites for dwelling and construction management.
...
...
...
1. For auxiliary works, makeshift works serving construction or ordinary and simple works, construction expenses may be determined based on their area and use capacity and the construction expense ratio in the investment capital ratio for construction of the works.
The expense for construction of a work or work item (GXD) is determined according to this method as follows:
GXD = SXD x N + GCTS-XD
Of which:
+ SXQ is the construction expense ratio in the investment capital ratio for the construction of a work, calculated for one unit of production or service capacity or for one unit of area of the work or work item.
+ N is the area or operation capacity of a work or work item.
+ GCT-SXD is the lotal of expenses not yet included in the construction expense ratio in the investment capital ratio for the construction of a work, calculated for one unit of production or service capacity or for one unit of area of a work or work item.
2. Construction expenses of the above works may also be determined on the basis of the estimates of construction expenses of constructed works with similar econo-technical specifications and the conversion of expenses according to construction locations and the time of estimation.
Construction works with similar econo-technical specifications are those of the same category or grade and with a similar scale and capacity of equipment and technology chains (for production establishments).
...
...
...
GXD = GXD* x HT x HKV ± GCT-XD*
Of which:
+ GXD is the expense for the construction of a similar work or work item already constructed.
+ HT is the conversion coefficient applicable to the lime of estimation.
+ HKV is the conversion coefficient applicable to the location of the to-be-constructed work.
+ GCTXD*, is the total of expenses included or not yet included in the expense for the construction of a similar work or work item already constructed.-
- 1 Decree No. 99/2007/ND-CP of June 13, 2007, on management of work construction investment expenditures.
- 2 Decree No. 17/2008/ND-CP of February 4, 2008, defining the functions, tasks. powers and organizational structure of the Ministry of Construction.
- 3 Circular No. 05/2007/TT-BXD of July 25, 2007, guiding the formulation and management of work construction investment expenditures.
- 1 Decree No. 17/2008/ND-CP of February 4, 2008, defining the functions, tasks. powers and organizational structure of the Ministry of Construction.
- 2 Circular No. 05/2007/TT-BXD of July 25, 2007, guiding the formulation and management of work construction investment expenditures.
- 3 Decree No. 99/2007/ND-CP of June 13, 2007, on management of work construction investment expenditures.