3.

1Chi

ph d tnh (tng mc u t).

Chi ph xy dng bao gm: chi ph ph v tho d cc cng trnh xy dng; chi ph san lp mt bng xy dng; chi ph xy dng cc cng trnh, hng mc cng trnh chnh, cng trnh tm, cng trnh ph tr phc v thi cng; chi ph nh tm ti hin trng v iu hnh thi cng. 3.2. Chi ph thit b bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp t v th nghim, hiu chnh thit b; chi ph vn chuyn, bo him thit b; thu, ph v cc chi ph c lin quan khc. 3.3. Chi ph bi thng, h tr v ti nh c bao gm: chi ph bi thng nh ca, vt kin trc, cy trng trn t v cc chi ph bi thng khc; cc khon h tr khi nh nc thu hi t; chi ph thc hin ti nh c c lin quan n bi thng gii phng mt bng ca d n; chi ph t chc bi thng, h tr v ti nh c; chi ph s dng t trong thi gian xy dng; chi ph chi tr cho phn h tng k thut u t. 3.4. Chi ph qun l d n: l cc chi ph cn thit cho ch u t t chc qun l vic thc hin cc cng vic qun l d n t giai on chun b d n, thc hin d n n khi hon thnh nghim thu bn giao, a cng trnh vo khai thc s dng, bao gm: - Chi ph t chc lp bo co u t, chi ph t chc lp d n u t hoc bo co kinh t - k thut; - Chi ph t chc thi tuyn, tuyn chn thit k kin trc hoc la chn phng n thit k kin trc; - Chi ph t chc thc hin cng tc bi thng, h tr v ti nh c thuc trch nhim ca ch u t; - Chi ph t chc thm nh d n u t hoc bo co kinh t - k thut; - Chi ph t chc lp, thm nh hoc thm tra, ph duyt thit k k thut, thit k bn v thi cng, d ton cng trnh; - Chi ph t chc la chn nh thu trong hot ng xy dng; - Chi ph t chc qun l cht lng, khi lng, tin , chi ph xy dng; - Chi ph t chc m bo an ton, v sinh mi trng ca cng trnh; - Chi ph t chc lp nh mc, n gi xy dng cng trnh; - Chi ph t chc kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u t;

- Chi ph t chc kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph hp v cht lng cng trnh; - Chi ph t chc nghim thu, thanh ton, quyt ton hp ng; thanh ton, quyt ton vn u t xy dng cng trnh; - Chi ph t chc gim st, nh gi d n u t xy dng cng trnh; - Chi ph t chc nghim thu, bn giao cng trnh; - Chi ph khi cng, khnh thnh, tuyn truyn qung co; - Chi ph t chc thc hin cc cng vic qun l khc. 3.5. Chi ph t vn u t xy dng bao gm: - Chi ph lp nhim v kho st xy dng; - Chi ph kho st xy dng; - Chi ph lp bo co u t, lp d n hoc lp bo co kinh t - k thut; - Chi ph thm tra tnh hiu qu v tnh kh thi ca d n; - Chi ph thi tuyn, tuyn chn thit k kin trc; - Chi ph thit k xy dng cng trnh; - Chi ph thm tra thit k k thut, thit k bn v thi cng, chi ph thm tra tng mc u t, d ton cng trnh; - Chi ph lp h s yu cu, h s mi s tuyn, h s mi thu v chi ph phn tch nh gi h s xut, h s d s tuyn, h s d thu la chn nh thu trong hot ng xy dng; - Chi ph gim st kho st xy dng, gim st thi cng xy dng, gim st lp t thit b; - Chi ph lp bo co nh gi tc ng mi trng; - Chi ph lp nh mc xy dng, n gi xy dng cng trnh; - Chi ph kim sot chi ph u t xy dng cng trnh; - Chi ph qun l chi ph u t xy dng: tng mc u t, d ton cng trnh, nh mc xy dng, n gi xy dng cng trnh, hp ng trong hot ng xy dng,... - Chi ph t vn qun l d n (trng hp thu t vn); - Chi ph th nghim chuyn ngnh; - Chi ph kim tra cht lng vt liu, kim nh cht lng cng trnh theo yu cu ca ch u t;

- Chi ph kim tra chng nhn iu kin bo m an ton chu lc v chng nhn s ph hp v cht lng cng trnh; - Chi ph gim st, nh gi d n u t xy dng cng trnh (trng hp thu t vn); - Chi ph quy i chi ph u t xy dng cng trnh v thi im bn giao, a vo khai thc s dng; - Chi ph thc hin cc cng vic t vn khc. 3.6. Chi ph khc: l nhng chi ph khng thuc cc ni dung quy nh ti im 3.1, 3.2, 3.3, 3.4, 3.5 nu trn nhng cn thit thc hin d n u t xy dng cng trnh, bao gm: - Chi ph r ph bom mn, vt n; - Chi ph bo him cng trnh; - Chi ph di chuyn thit b thi cng v lc lng lao ng n cng trng; - Chi ph ng kim cht lng quc t, quan trc bin dng cng trnh; - Chi ph m bo an ton giao thng phc v thi cng cc cng trnh; - Chi ph hon tr h tng k thut b nh hng khi thi cng cng trnh; - Chi ph kim ton, thm tra, ph duyt quyt ton vn u t; - Chi ph nghin cu khoa hc cng ngh lin quan n d n; vn lu ng ban u i vi cc d n u t xy dng nhm mc ch kinh doanh, li vay trong thi gian xy dng; chi ph cho qu trnh chy th khng ti v c ti theo quy trnh cng ngh trc khi bn giao tr gi tr sn phm thu hi c; - Cc khon ph v l ph theo quy nh; - Mt s khon mc chi ph khc.

3.7. Chi ph d phng bao gm: chi ph d phng cho yu t

khi lng cng vic pht sinh cha lng trc c khi lp d n v chi ph d phng cho yu t trt gi trong thi gian thc hin d n. - Chi ph d phng cho yu t khi lng cng vic pht sinh c tnh bng t l phn trm (%) trn tng chi ph xy dng, chi ph thit b, chi ph bi thng, h tr v ti nh c, chi ph qun l d n, chi ph t vn u t xy dng v chi ph khc. - Chi ph d phng cho yu t trt gi c tnh theo thi gian thc hin d n (tnh bng nm), tin phn b vn hng nm ca d n v ch s gi xy dng.

4. i vi cc d n s dng vn ODA, ngoi cc ni dung c tnh ton trong tng mc u t ni trn, cn c b sung cc khon mc chi ph cn thit khc cho ph hp vi tnh cht, c th ca loi d n u t xy dng s dng ngun vn ny theo cc vn bn quy phm php lut hin hnh c lin quan. 3. Ni dung c th cc khon mc chi ph trong d ton cng trnh c quy nh ti khon 3 iu 8 ca Ngh nh s 112/2009/N-CP nh sau: 3.1. Chi ph xy dng: c xc nh cho cng trnh, hng mc cng trnh, b phn, phn vic, cng tc ca cng trnh, hng mc cng trnh i vi cng trnh chnh, cng trnh ph tr, cng trnh tm phc v thi cng, nh tm v iu hnh thi cng. Chi ph nh tm ti hin trng v iu hnh thi cng l chi ph xy dng nh tm ti hin trng hoc thu nh hoc chi ph i li phc v cho vic v iu hnh thi cng ca nh thu trong qu trnh thi cng xy dng cng trnh. Chi ph xy dng bao gm: chi ph trc tip, chi ph chung, thu nhp chu thu tnh trc v thu gi tr gia tng. 3.1.1. Chi ph trc tip bao gm: chi ph vt liu (k c vt liu do ch u t cp), chi ph nhn cng, chi ph my thi cng v chi ph trc tip khc. Chi ph trc tip khc l chi ph cho nhng cng tc cn thit phc v trc tip thi cng xy dng cng trnh nh chi ph di chuyn lc lng lao ng trong ni b cng trng, an ton lao ng, bo v mi trng cho ngi lao ng v mi trng xung quanh, th nghim vt liu ca nh thu v chi ph bm nc, vt bn khng thng xuyn v khng xc nh c khi lng t thit k. 3.1.2. Chi ph chung bao gm: chi ph qun l ca doanh nghip, chi ph iu hnh sn xut ti cng trng, chi ph phc v cng nhn, chi ph phc v thi cng ti cng trng v mt s chi ph khc. 3.1.3. Thu nhp chu thu tnh trc: l khon li nhun ca doanh nghip xy dng c d tnh trc trong d ton xy dng cng trnh. 3.1.4. Thu gi tr gia tng: l khon thu phi np theo quy nh ca nh nc v c tnh trn tng gi tr cc khon mc chi ph ti cc tit 3.1.1, 3.1.2 v 3.1.3 nu trn. 3.2. Chi ph thit b c tnh cho cng trnh, hng mc cng trnh bao gm: chi ph mua sm thit b cng ngh (k c thit b cng ngh cn sn xut, gia cng); chi ph o to v chuyn giao cng ngh; chi ph lp t v th nghim, hiu chnh thit b v cc chi ph khc c lin quan. Chi ph mua sm thit b bao gm: gi mua (k c chi ph thit k v gim st ch to), chi ph vn chuyn t cng hoc ni mua n cng trnh, chi ph lu kho, lu bi, lu container ti cng Vit Nam (i vi cc

thit b nhp khu), chi ph bo qun, bo dng ti kho bi hin trng, thu v ph bo him thit b cng trnh. 3.3. Chi ph qun l d n bao gm: cc khon mc chi ph nh quy nh ti im 3.4 khon 3 iu 4 ca Thng t ny. 3.4. Chi ph t vn u t xy dng bao gm: cc khon mc chi ph nh quy nh ti im 3.5 khon 3 iu 4 ca Thng t ny. i vi cc d n c nhiu cng trnh th chi ph t vn u t xy dng ca d ton cng trnh khng bao gm: chi ph lp bo co u t, chi ph lp d n hoc lp bo co kinh t - k thut; chi ph thm tra tnh hiu qu v tnh kh thi ca d n; chi ph t vn qun l d n. 3.5. Chi ph khc: bao gm cc khon mc chi ph nh quy nh ti im 3.6 khon 3 iu 4 ca Thng t ny. i vi cc d n c nhiu cng trnh th chi ph khc ca d ton cng trnh khng bao gm: chi ph r ph bom mn, vt n, chi ph kim ton, thm tra, ph duyt quyt ton vn u t, chi ph nghin cu khoa hc cng ngh lin quan n d n; vn lu ng ban u i vi cc d n u t xy dng nhm mc ch kinh doanh, li vay trong thi gian xy dng; chi ph cho qu trnh chy th khng ti v c ti theo quy trnh cng ngh trc khi bn giao (tr gi tr sn phm thu hi c), cc khon ph v l ph. 3.6. Chi ph d phng bao gm: chi ph d phng cho yu t khi lng cng vic pht sinh cha lng trc c v chi ph d phng cho yu t trt gi trong thi gian xy dng cng trnh. 4. i vi d n c nhiu cng trnh xy dng, ch u t c th xc nh tng d ton ca d n phc v cho vic qun l chi ph. Tng d ton ca d n c xc nh bng cch cng cc d ton chi ph ca cc cng trnh v cc chi ph c lin quan thuc d n. 5. i vi cc d n s dng vn ODA, d ton cng trnh c th c xc nh bng d ton cc gi thu u thu quc t, d ton cc gi thu u thu trong nc v d ton cc phn vic khng t chc u thu. Tu theo yu cu v phm vi u thu, d ton cc gi thu ch bao gm chi ph xy dng hoc bao gm c chi ph xy dng, chi ph thit b v chi ph khc phn b cho tng gi thu nh ni dung trong khon 1, khon 5 iu 7, khon 3 iu 16, khon 1 iu 17 v Ph lc s 6 ca Thng t ny.