B XY DNG

1

B XY DNG

VIN KINH T XY DNG

S /VKT/MV/v kt qu thm tra tng mc u t iu chnh d n ng st th H Ni, tuyn Ct Linh - H ngCNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

H Ni, ngy thng nm 2014

KT QU THM TRA TNG MC U T IU CHNH D N NG ST TH H NI, TUYN CT LINH - H NG Knh gi: Ban Qun l d n ng stThc hin hp ng t vn s 124/H/VKT/M ngy 14/8/2014 gia Ban Qun l d n ng st v Vin Kinh t xy dng v vic thm tra Tng d ton Gi thu s 1 (EPC) v Tng mc u t iu chnh d n ng st th H Ni, tuyn Ct Linh - H ng. Sau khi nghin cu, xem xt h s Tng mc u t iu chnh ca d n do Tng Cng ty t vn thit k giao thng vn tai - CTCP (TEDI), Vin Kinh t xy dng thng bo kt qu thm tra Tng mc u t iu chnh ca D n nh sau:

I. QU TRNH TRIN KHAI THC HIN V S CN THIT PHI IU CHNH TNG MC U T CUA D AN1. Qu trnh trin khai thc hin d nD n ng st th H Ni, tuyn Ct Linh - H ng c B Giao thng vn ti ph duyt ti Quyt nh s 3136/Q-BGTVT ngy 15/8/2008 vi quy m d an nh sau:

Tng chiu di ng chnh tuyn l 13,05km t trn h thng cu cn b tng ct thp, ton tuyn c 12 ga ng st trn cao khong cch trung bnh gia cc ga trn ton tuyn l 1157,6m; khong cch ln nht nm gia hai ga vnh ai 3 vi ga Thanh Xun 3 khong 1451m; khong cch nh nht nm gia hai ga La Thnh vi Thi H qun ng a khong 926m. Vic u t xy dng Tuyn l nhm gim ch tc giao thng v nhim mi trng, phn u phng tin giao thng cng cng p ng c 35-45% nhu cu i li ca nhn dn; D n nm hon ton trn a phn thnh ph H Ni. Bao gm cc qun, huyn: ng a, Thanh Xun, T Lim, H ng. im u: Km 0-109.58 (st nt giao Ct Linh - Ging V); im cui: Km 12+940 (cnh nt giao vnh ai IV); Khu Depot ti x Ph Lng - qun H ng; Xy dng mt tuyn r i khu Depot: im u: Km 0+000 (ni t QL21), im cui Km 1+275,74 (cng chnh khu Depot) vi tng chiu di LB=1,254km, BB=7,5m ng cp IV phc v cn b cng nhn vin v xe my chuyn ch phc v cho xng sa cha Depot v Trung tm iu hnh; D n ng st th H Ni: tuyn Ct Linh - H ng l d n c xy dng trn c s chuyn giao cng ngh xy dng ng st th, quy phm thit k Metro GB50157-2003 ca Trung Quc u tin c xy dng ti Vit Nam.* Tng mc u t ca d n: Theo Quyt nh s 3136/Q-BGTVT ngy 15/8/2008 ca B Giao thng vn ti, D n c mc vn v d tr ngun vn nh sau: SttHng mc cng trnhTriu VNDTriu USD

APhn cng trnh - in7.865.989495,87

1Chi ph xy dng3.548.150223,67

2Chi ph thit b869.23854,80

3Chi ph GPMB595.93137,57

4Chi ph QLDA, t vn u t xy dng508.00032,02

5Cc khon ph v thu926.21358,39

6Chi ph d phng1.418.45789,42

6.1Khi lng pht sinh (5%) 322.37720,32

6.2Trt gi (17%)1.096.08069,10

BPhn u my toa xe903.97656,99

1Chi ph mua sm on tu746.20047,04

2Cc khon chi ph v thu75.5964,77

3D phng82.1805,18

Tng mc u t ca d n (A+B)8.769.965552,86

(Tng mc u t c tinh toan theo mt bng qu I/2008 c t gi quy i: 1USD=15.863VN).* Ngun vn u t ca d nVn vay ca nc Cng ha nhn dn Trung Hoa kt hp vi ngun vn i ng ca Chnh ph Vit Nam. Trong :

Vay u i bn mua:250 triu USD; Vn vay tn dng u i: 1,2 t NDT (tng ng 169 triu USD);

Vn i ng ca Chnh ph Vit Nam:133,86 triu USD. * Hnh thc thc hin d n: Ch u t trc tip qun l d n.* Thi gian thc hin d n: t thng 11/2008 n thng 11/2013.

Cn c Quyt nh u t d n, B Giao thng vn ti ph duyt k hoch u thu ca d n ng st th H Ni, tuyn Ct Linh - H ng ti cc Quyt inh s 3899/Q-BGTVT ngy 26/12/2008 v ph duyt k hoch u thu; s 763/Q-BGTVT ngy 30/3/2009 v ph duyt iu chnh k hoch u thu; s 1183/Q-BGTVT ngy 07/5/2009 v ph duyt kt qu ch nh thu Gi thu s 1 Tng thu (EPC) d n ng st th H Ni, tuyn Ct Linh - H ng. n ngy 22/5/2009 Cc ng st Vit Nam (Ch u t) v Cng ty hu hn tp on cc 6 ng st Trung Quc tho thun k kt Hp ng s 01/HKT/EPC-CLH theo hnh thc Hp ng EPC (thit k - cung cp vt t, thit b - xy lp). Thi gian thc hin hp ng khng qua 48 thang k t ngay hp ng co hiu lc. Hin ti tin thc hin d n b chm tr nhiu so vi tin d kin theo quyt nh u t ca d n.

2. V s cn thit phi iu chnh Tng mc u t cua d nTrong qu trnh lp thit k k thut chi tit, Tng thu EPC c nhng xut lm r hn cc ni dung lin quan n k thut nu trong thit k c s, cp nht quy hoch tng th mt bng tuyn, phng n kin trc cc nh ga trn cao ( c S Quy hoch - Kin trc H Ni chp thn ngy 07/02/2013), b sung mt s hng mc pht sinh (nh x l nn t yu trong khu Depot, ng trnh Quc l 6,...) v iu chnh li gi tr ca mt s khon mc chi ph lin quan trong tng mc u t ca d n. Kt qu tnh ton iu chnh, b sung cua TEDI lp lm tng gi tr ca Tng mc u t so vi Tng mc u t c ph duyt thng 10/2008, do mt s nguyn nhn sau y:

Vic trin khai thit k c s ca d n bc thit k k thut chi tit a n mt s cc thay i, iu chnh v thng s k thut, v bin php k thut thi cng hu ht cc hng mc cng trnh (nh iu chnh thay i phng n nh ga 2 tng thnh 3 tng; thay i v tr bi c dm; phng n vn chuyn, lao v lp t dm; b sung hng mc x l nn t yu, ng trnh Quc l 6; thay i vt liu thn v tu bng thp khng r, h thng bn v t ng,....). Nhng iu chnh, thay i ny c nh hng ng k n khi lng cng vic thc hin v quy m xy dng ca d n; Do s chm tr v tin trin khai thc hin nn trong giai on 2009-2014 chi ph thc hin d n chu s tc ng ln ca cc bin ng v gi xy dng, t gi hi oi, nhng thay i trong quy nh qun l chi ph u t xy dng cng trnh. Mt khc vic iu chnh cc mc tin ch yu ca d n cng tc ng ng k n mc chi ph thc hin; Mc c lng i vi cc nh hng, cc yu t ri ro ny sinh trong qu trnh thc hin d n cng l nguyn nhn tc ng n vic xem xt iu chnh TMT d n;

S cn thit phi iu chnh TMT d n cng c B Giao thng vn ti bo co Th tng Chnh ph xin php iu chnh d n ng st th H Ni, tuyn Ct Linh - H ng ti vn bn s 1178/BGTVT-KHT ngy 06/02/2014. II. CN C THM TRA TNG MC U T IU CHNH Vic thm tra Tng mc u t iu chnh D n ng st thi Ha Ni, tuyn Cat Linh - Ha ng c da trn cc cn c sau:

Lut Xy dng s 16/2003/QH11 ngy 26/11/2003;

Lut ng st s 35/2005/QH11 ngy 14/6/2005;

Lut sa i, b sung mt s iu ca cc lut lin quan n u t xy dng c bn s 38/2009/QH12 ngy 19/6/2009;

Lut thu Gi tr gia tng s 13/2008/QH12 ngy 03/6/2008;

Nghi inh s 205/2004/N-CP ngay 14/12/2004 cua Chinh phu v quy inh thang, bang lng va cac ch phu cp lng trong cac cng ty Nha nc; Thng t s 11/2005/TTLT-BNV-BLTBXH ngay 05/01/2005 hng dn ch phu cp khu vc; Thng t s 05/2005/TT-BLTBXH ngay 05/01/2005 hng dn ch phu cp lu ng trong cac Cng ty Nha nc;

Ngh nh s 99/2007/N-CP ngy 13/6/2007; s 03/2008/N-CP ngy 07/01/2008; s 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v qun l chi ph u t xy dng cng trnh;

Nghi inh s 123/2008/N-CP ngay 09/12/2008 cua Chinh phu quy nh chi tit v hng dn thi hnh mt s iu ca Lut Thu Gi tr gia tng;

Ngh nh 12/2009/N-CP ngy 10/02/2009 v ngh nh s 83/2009/N-CP ngy 15/10/2009 ca Chnh ph v qun l d n u t xy dng cng trnh;

Nghi inh s 97/2009/N-CP ngay 30/10/2009; s 108/2010/N-CP ngay 29/10/2010; s 70/2011/N-CP ngay 22/8/2011 cua Chinh phu quy inh mc lng ti thiu vung i vi ngi lao ng lam vic cac c quan doanh nghip, hp tac xa, t hp tac, trang trai, h gia inh, ca nhn va cac c quan, t chc thu mn; Nghi inh s 15/2013/N-CP ngay 06/02/2013 cua Chinh phu v quan ly cht lng cng trinh xy dng;

Nghi inh s 31/2012/N-CP ngay 12/4/2012 cua Chinh phu v vic quy inh mc lng ti thiu chung; Hip nh Vay tin dung u ai cho d an tuyn ng st thi Ha Ni, tuyn Cat Linh - Ha ng gia nc Cng ha x hi ch ngha Vit Nam v Ngn hang xut nhp khu Trung Quc ngay ..............; Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca B Ti chnh hng dn thi hnh mt s iu ca Lut thu gia tri gia tng v hng dn thi hnh ngh nh s 123/2008/N-CP ngy 09/12/2008 cua Chinh phu;

Thng t s 05/2007/TT-BXD ngy 25/7/2007; s 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng hng dn vic lp v qun l chi ph u t xy dng cng trnh;

Vn bn 1426/BXD-KTXD ngy 02/8/2010 ca B Xy dng v nh mc d ton xy dng cng trnh D n ng st th H Ni, tuyn Ct Linh - H ng;

Cc Quyt nh ph duyt ca B Giao thng vn ti, Cc ng st Vit Nam, Ban Qun l d n ng st lin quan n d n;

Cc quy nh v hng dn lin quan n ni dung lp, iu chnh tng mc u t, d ton xy dng cng trnh hin hnh;

Chnh sch, ch v qun l u t xy dng cng trnh ti thi im lp tng mc u t iu chnh (quy II/2014);

H s tng mc u t iu ch ca d n do TEDI lp thang 10/2014; Cc Hp ng c k kt gia i din Ch u t v nh thu thc hin hng mc cng trnh;

Cc Chng th thm nh gi ca Cng ty C phn nh gi v dch v ti chnh Vit Nam; Cac bao cao thm tra d toan cua mt s hang muc cng trinh do TEDI thm tra; Cng b gi vt liu Lin s Xy dng - Ti chnh ca thnh ph H Ni ca cc nm 2009, 2010, 2011, 2012, 2013, 2014;

Cc vn bn php l, ti liu khc c lin quan.

III. NI DUNG VA CHT LNG H S Tn d an: ng st thi Ha Ni, tuyn Cat Linh - Ha ng;

Chu u t: Cuc ng st Vit Nam (nay la B Giao thng vn tai);

T vn lp Tng mc u t iu chnh d n: Tng Cng ty T vn thit k giao thng vn tai - CTCP (TEDI);

Trn c s ni dung Tng mc u t iu chnh do t vn lp ti thi im quy II/2014, Vin Kinh t xy dng c mt s nhn xt sau y:

1. Phng phap lp tng mc u t iu chinh

Tng mc u t iu chinh cua d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng c lp theo quy nh tai Quyt inh s 3136/Q-BGTVT ngay 15/10/2008 va s 635/Q-BGTVT ngay 18/3/2009 cua B Giao thng vn tai v ni dung, c cu cc khon mc chi ph. Gi tr cc khon mc chi ph c xc nh trn c s cp nht cc s liu thc t trin khai, s liu d ton chi ph theo thit k k thut. Mt s chi ph cha xc nh chnh xc c tm xc nh d tr vn. Vi mc tiu cp nht, xc nh chi ph d tr, b tr vn, xc nh phng n ti chnh cho D n, tnh ton cc ch tiu kinh t ti chnh ca D n th phng php lp Tng mc u t iu chinh cua TEDI l ph hp.2. Ni dung, c cu cc khon mc chi ph trong Tng mc u t iu chnh

D an ng st thi Ha Ni, tuyn Cat Linh - Ha ng la d an s dung ngun vn ODA cua Chinh phu Trung Quc, thc hin theo hinh thc Tng thu EPC. Do o, Tng mc u t iu chinh c c cu ni dung cac khoan muc chi phi c lp cn c theo Quyt inh s 3136/Q-BGTVT ngay 15/10/2008 va s 635/Q-BGTVT ngay 18/3/2009 cua B Giao thng vn tai, cu th nh sau:2.1. Chi phi xy dng gm cac hang muc nh: tru cu va dm cu trn tuyn, nha ga trn cao, ng ray, h thng thng tin, h thng tin hiu, h thng cp in, h thng cp thoat nc va phong chay cha chay, h thng iu hoa, h thng thng gio, h thng thit bi theo doi va bao chay, h thng thang may, thang cun, oan tuyn vao khu Depot, khu Depot va cac thit bi khac,...

a. Mt s hang muc cng trnh a c Chu u t ph duyt, tam ph duyt hoc c TEDI thm tra d toan: gia tri d toan xy dng c cp nht theo cac quyt inh ph duyt, tm ph duyt hoc bo co thm tra d toan hang muc cng trinh (a loai tr thu gia tri gia tng, chi phi d phong) gm cac tru thuc kt cu phn di khu gian nh mt s tru AR, tru BY10-BY18; mt s tru BR; tru CR1-CR32; mt s tru DR; tru ER1-ER29; mt s tru FR; cac tru GR1-GR35; cac tru HR; cac tru IR1-IR34; mt s tru JR; cac tru KR va LR;...b. i vi hang muc cng trinh xy dng cn li, c th nh sau: Thi im xac inh d toan chi phi xy dng hang muc cng trinh:

+ i vi hang muc cng trinh a hon thanh thit k k thut (bn v thit k k thut c ph duyt): d toan chi phi xy dng c lp theo mt bng gi tai thi im ban ve thit k ky thut c ph duyt;

+ i vi hang muc cng trinh cha hon thanh thit k ky thut: d toan chi phi xy dng lp theo mt bng gi tai thi im lp Tng mc u t iu chinh (quy II/2014).

V khi lng: cn c theo h s thit k ky thut do Tng thu EPC lp va c TEDI thng nht; bang khi lng a c cac bn thng nht hoc khi lng cua mt s cng tac xy dng tam tinh xac inh d tru vn; V inh mc d toan: nh mc d ton xy dng lp Tng mc u t iu chinh cu th nh sau: + Cac hang muc cng trinh thuc kt cu phn di gm: kt cu phn di cua cac nha ga trn tuyn, ga Cat Linh; khu Depot;... s dung inh mc d toan cua Vit Nam cng b;

+ Cac hang muc cng trinh gm: kt cu phn trn cua cac nha ga, dm cu trn tuyn, ng ray, h thng cp in, h thng thng tin, h thng thng tin tin hiu, h thng chng chay n, h thng thu soat ve t ng (AFC),... s dung inh mc d toan cua Trung Quc a c B Giao thng vn tai cng b ap dung cho d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng tai Quyt inh s 2721/Q-BGTVT ngay 29/11/2011 va Quyt inh s 10360/BGTVT-CQLXD ngay 20/8/2014; V gia vt liu xy dng: gia vt liu cn c theo Thng bao gia vt liu Lin s Xy dng - Tai Chinh cua UBND thanh ph Ha Ni tai tng thi im lp d toan chi phi xy dng, bao gia cua nha san xut, chng th thm inh gia cua Cng ty C phn inh gia va dich vu tai chinh Vit Nam do Chu u t cung cp phuc vu cng tac thm tra;

V tin lng nhn cng:

+ D toan chi phi xy dng s dung inh mc d toan cua Vit Nam cng b: cn c theo Nghi inh s 205/2004/N-CP ngay 14/12/2004 cua Chinh phu v quy inh thang, bang lng va cac ch phu cp lng trong cac cng ty Nha nc; Thng t s 11/2005/TTLT-BNV-BLTBXH ngay 05/01/2005 hng dn ch phu cp khu vc; Thng t s 05/2005/TT-BLTBXH ngay 05/01/2005 hng dn ch phu cp lu ng trong cac Cng ty Nha nc; Nghi inh s 97/2009/N-CP ngay 30/10/2009; s 108/2010/N-CP ngay 29/10/2010; s 70/2011/N-CP ngay 22/8/2011 cua Chinh phu quy inh mc lng ti thiu vung i vi ngi lao ng lam vic cac c quan doanh nghip, hp tac xa, t hp tac, trang trai, h gia inh, ca nhn va cac c quan, t chc thu mn va Nghi inh s 22/2011/N-CP ngay 04/4/2011 va s 31/2012/N-CP ngay 12/4/2012 cua Chinh phu v vic quy inh mc lng ti thiu chung va s 66/2013/N-CP ngay 27/6/2013 cua Chinh phu quy inh mc lng c s i vi can b, cng chc, vin chc va lc lng vu trang;

+ D toan chi phi xy dng s dung inh mc d toan cua Trung Quc: Do thanh phn hao phi nhn cng trong inh mc d toan cua Trung Quc khng quy inh c th bc th nhn cng (ngay cng tng hp). V vy, t vn lp cn c cp bc th nhn cng ti t trinh s 1053/TTr-CSVN ngay 11/6/2013 cua Cuc ng st Vit Nam tinh toan tin lng ngy cng lam c s lp n gia, d ton hng mc xy dng cng trinh.

V gia ca may va thit bi thi cng xy dng: cn c theo bang gia ca may va thit bi thi cng xy dng cng trinh ban hanh kem theo Quyt inh s 5477/2011/Q-UBND ngay 24/11/2011 cua Uy ban nhn dn thanh ph Ha Ni va phng phap hng dn xac inh gia ca may va thit bi thi cng xy dng cng trinh tai Thng t s 06/2010/TT-BXD ngay 26/5/2010 cua B Xy dng. i vi mt s may va thit bi thi cng c thu cua cng trinh Vit Nam khng co c t vn lp tham khao gia ca may va thit bi thi cng do Tng thu EPC cung cp;

V ch , chinh sach:+ i vi d toan chi phi xy dng cua hang muc cng trinh s dung inh mc d toan cua Vit Nam, cac inh mc tinh theo ty l % (nh chi phi trc tip khac, chi phi chung, thu nhp chiu thu tinh trc, chi phi xy dng nha tam va iu hanh thi cng) c cn c theo quy inh tai Thng t s 04/2010/TT-BXD ngay 26/5/2010 cua B Xy dng; + i vi d toan chi phi xy dng cua cac hang muc xy dng cng trinh s dung inh mc d toan cua Trung Quc cac inh mc tinh theo ty l % (nh chi phi trc tip khac, chi phi khac phn b, chi phi chung, thu nhp chiu thu tinh trc) c cn c theo quy inh tai Quyt inh s 6226/BGTVT-CQLXD ngay 28/6/2013 cua B Giao thng vn tai v vic cng b mt s inh mc chi phi ty l ap dung cho d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng;

2.2. Chi phi thit bi

Chi phi thit bi gm: chi phi mua sm thit bi; chi phi ao tao chuyn giao cng ngh; chi phi lp t; chi phi thi nghim v hiu chinh thit bi; chi phi vn chuyn, bao him thit bi; thu, phi va cac chi phi lin quan. Chi ph mua sm thit b: c cp nht theo gia thit bi do Tng thu EPC cung cp, bao gia cua nha cung cp. i vi thit bi h thng thu soat ve t ng (AFC) c cp nht theo gia tri trong hp ng EPC va co tinh toan n yu t trt gia. Chi ph lp t, th nghim v hiu chnh thit b:

+ V khi lng: khi lng c cp nht theo khi lng ban ve thit k ky thut c duyt, khi lng mt s cng tc xy dng c tm tnh d tr vn;

+ V inh mc d toan: cn c theo h thng inh mc d toan cua Vit Nam cng b va inh mc d toan cua Trung Quc c B Giao thng vn tai cng b ap dung cho cng trinh tai Quyt inh s s 2721/Q-BGTVT ngay 29/11/2011 va Quyt inh s 10360/BGTVT-CQLXD ngay 20/8/2014;+ V n gia xy dng cng trinh: c tnh ton theo mt bng gia ti thi im lp Tng mc u t iu chnh (quy II/2014).

+ V ch chinh sach: D toan chi phi lp t, thi nghim va hiu chinh thit bi lp trn c s s dung inh mc d toan ca Vit Nam cng b, ch chinh sach theo quy inh tai Thng t s 04/2010/TT-BXD ngay 26/5/2010 cua B Xy dng;

i vi d toan chi phi lp t, thi nghim va hiu chinh thit bi c lp trn c s s dung inh mc d toan cua Trung Quc, ch chinh sach theo quy inh tai Quyt inh s 6226/BGTVT-CQLXD ngay 28/6/2013 cua B Giao thng vn tai.

Chi phi chuyn giao cng ngh va ao tao: t vn lp tam ghi gia tri bng 5 triu USD d tru vn; Vn hanh th nghim chay th: t vn lp c cp nht theo gia tri trong h s Tng d toan goi thu s 1 (EPC) do Tng thu lp.2.3. Chi phi n bu, giai phong mt bng (bao gm ca di di cng trinh ha tng ky thut): c cp nht theo Quyt inh 1569/Q-BGTVT ngay 28/4/2014 cua B Giao thng vn tai v tam iu chinh c cu s dung ngun vn i ng trong Tng mc u t d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng.

2.4. Chi phi quan ly d an: c tinh toan theo quy inh tai Quyt inh s 957/Q-BXD ngay 29/9/2009 cua B Xy dng.2.5. Chi phi t vn u t xy dng cng trinh: cac khoan muc chi phi t vn u t xy dng c t vn cp nht trn c s gia tri hp ng a c ky kt gia Chu u t va n vi thi cng; cac quyt inh ph duyt cua Chu u t; cac quyt inh ph duyt cua B Giao thng vn tai. Mt s khoan muc chi phi cha c c s xc nh c tam tinh d tru vn (nh: chi phi t vn ca nhn thc hin cng tac kim tra, kim soat, nghim thu hang muc lp t thit bi, oan tau va vn hanh chay th cua d an; thi nghim pha hoai kt cu dm hp n gian; cac chi phi t vn khac cha c tinh n;...).2.6. Chi phi khac: cc khon mc chi ph thuc phn chi ph khc ca Tng mc u t iu chinh c t vn cp nht trn c s cc gi tr theo Tng mc u t a c duyt theo Quyt inh s 3136/Q-BGTVT ngay 15/10/2008 va s 635/Q-BGTVT ngay 18/3/2009 cua B Giao thng vn tai, gi tr trong hp ng c k kt gia Ch u t v n v c lin quan; cc quyt nh ph duyt d ton chi ph ca Ch u t; Mt s khon mc chi ph cha c c s xc nh c tm tnh d tr vn nh: chi phi am bao an toan giao thng; cac chi phi khac cha c tinh n;...2.7. Chi phi lai vay trong thi gian xy dng: chi phi lai vay trong thi gian xy dng c tam tinh d tru vn. 2.8. Chi phi d phong:

Chi phi d phong trong Tng mc u t iu chinh c TEDI tinh toan gm d phng cho phn chi phi xy dng, chi phi thit bi va chi phi khac.

a. D phong cho chi phi xy dng:

D phong cho khi lng cng vic a thc hin c tinh bng 1%.

D phong cho khi lng cng vic chua hin c tinh bng 2,5% khi lng phat sinh va d phong cho yu t trt c tinh bng 10,34% cho phn khi lng cng vic thc hin nm 2014 va 2015.

b. D phong cho phn thit bi c tinh toan bng 4,32% (trong o d phong cho phn khi lng la 1,5% va d phong cho phn trt gia la 2,82%).c. D phong cho phn chi khac c tinh toan bng 11,92% (trong o d phong cho phn khi lng la 1,58% va cho phn trt gia la 10,34%).3. Gia tri TMT iu chnh n vi tinh: triu USDSttHng mc cng trnhTMT

ban uTMT

iu chinhTy l tng (%)

APhn cng trnh - in495,87

1Chi ph xy dng223,67422,59

2Chi ph thit b54,8080,23

3Chi ph GPMB37,5761,98

4Chi ph QLDA, t vn u t xy dng32,0281,95

5Cc khon ph v thu58,39

6Chi ph d phng89,42

6.1Khi lng pht sinh (5%) 20,32

6.2Trt gi (17%)69,10

BPhn u my toa xe56,99

1Chi ph mua sm on tu47,0466,45

2Cc khon chi ph v thu4,77

3D phng5,18

Tng mc u t ca d n (A+B)552,86

Nhn xet chung v TMT iu chinhNi dung bn xut tng mc u t iu chnh (lp ti thi im quy II/2014) ca T vn th hin nhng c gng nht nh ca T vn trong vic cp nht, b sung nhng thay i, iu chnh v thng s k thut, chi tit thit k lm r thit k c s v cc thng tin v th trng, ch , chnh sch p dng trong qun l u t xy dng cng trnh. Tuy nhin, ni dung xut cn tn ti mt s im nh sau:

+ inh mc d toan xy dng cng trinh ap dung cho d an a c B Giao thng vn tai cng b theo Quyt inh s 2721/Q-BGTVT ngay 29/11/2011 va Quyt inh s................... trong o bao gm ca inh mc d toan cua Vit Nam cng b va inh mc d toan cua Trung Quc lam c s lp n gia, d toan cho cac hang muc cng trinh. T vn lp vn dung inh mc d toan lp d toan chi phi cho cac hang muc cng trinh nhng cha thng nht gia hang muc cng trinh s dung inh mc d toan cua Vit Nam v hang muc cng trinh s dung inh mc cua Trung Quc do dn n mt s khon mc chi ph cha r rng;

+ Thanh phn hao phi nhn cng trong inh mc d toan cua Trung Quc (c tinh theo ngay cng tng hp). Vic t vn lp cn c theo t trinh s 1053/TTr-CSVN ngay 11/6/2013 cua Cuc ng st Vit Nam xac inh bc th nhn cng tng ng vi ngay cng tng hp trong inh mc d toan cua Trung Quc lam c s xac inh n gia tin lng ngay cng cha u c s xac inh vng chc;

+ Mt s cng tac xy dng co trong tp inh mc d toan xy dng do Vit Nam cng b (cng tac lp t h thng ng ng cp, thoat nc; h thng cp in; h thng phong chng chay n;...) nhng t vn lp a vn dung inh mc d toan cua Trung Quc lp n gia, d toan cho cac cng tac xy dng nu trn la cha phu hp theo ni dung tai vn ban s 1426/BXD-KTXD ngay 02/8/2010 cua B Xy dng;

+ Mt s hang muc cng trinh thuc d an cha hoan tt thit k k thut chi tit xc nh c gi tr d ton nn vic xc nh TMT iu chnh ti thi im ny cha u c s xac inh vng chc gia tri cho nhng hng mc cng trnh nu trn;

+ D toan chi phi xy dng cua mt s hang muc cng trinh c lp theo thi im nm 2013 (nh tru DR1-DR14, DR15-DR18, dm uc hng cu sng Nhu, mt s nha ga trn tuyn, x ly nn t yu pham vi 3,1ha,), trong o mc lng ti thiu vung cn c theo Nghi inh s 103/2012/N-CP ngay 04/12/2012 cua Chinh phu (mc lng ti thiu vung 2.350.000ng/thang) cha thng nht vi cac d toan chi phi ti thi im lp tng mc u t iu chinh (mc lng ti thiu vung la 2.000.000ng/thang theo quy inh tai Nghi inh s 70/2011/N-CP ngay 22/8/2011 cua Chinh phu);

+ inh mc d toan cua mt s cng tac nh cng tac khoan coc khoan nhi, x ly nn t yu,t vn lp TMT iu chinh cha cp nht theo inh mc d toan xy dng cng trinh c B Xy dng cng b tai Quyt inh s 588/Q-BXD ngay 29/5/2014;

+ Cac khon mc chi phi nh: x ly thai, ty l ao p, c ly thai, c tam tinh lp d toan lm c s d tr vn;

+ Ty l khu hao cua thp tm, thp hnh mt s cng tc t vn lp ang tm tnh lp d ton lm c s d tr vn;+ Mc gia cua mt s loai vt liu, thit bi c t vn cp nht cha chun xac theo cac thng bao gia cua nha cung cp, chng th thm inh gia cua Cng ty C phn inh gia va dich vu tai chinh Vit Nam.

IV. NGUYN TC THM TRA TMT IU CHNHTrn c s cc phn tch, nh gi v TMT iu chnh ca d n do t vn lp thng 10/2014, Vic thm tra TMT iu chnh d n c thc hin da trn nhng nguyn tc sau y:

1. V phng php xc nh Tng mc u t iu chinh:

Vic thm tra TMT iu chinh ca D n c thc hin trn c s phng php ca T vn xut, theo cc quy nh hin hnh v lp v qun l chi ph u t xy dng cng trnh, c xem xt cho ph hp vi c im v thc t trin khai ca D n.

Mc chi ph c s ca d n (mc chi ph thc hin d n c xc nh theo mt bng gia ti thi im quy II/2014), thc hin c tnh chi ph u t n thi im hon thnh d n theo tin d kin ca Ban quan ly d n ng st.

Vic c tnh chi ph u t giai on ny c cn c vo mt s gi nh v c cu s dng vn, tin thc hin cng vic v gii ngn vn qua cc nm v k vng v mc trt gi/lm pht hng nm.2. V ni dung, c cu cac khoan muc chi phi: cn c theo c cu ni dung cac khoan muc chi phi theo Quyt inh s 3136/Q-BGTVT ngay 15/10/2008 cua B Giao thng vn tai.3. Chi phi xy dng i vi nhng hang muc cng trinh a trin khai thi cng, d toan a c Chu u t quyt inh ph duyt hoc tam ph duyt: gia tri d toan chi phi xy dng c cp nht theo cac quyt inh ph duyt d toan hang muc cng trinh co giam tr chi phi d phong, thu gia tri gia tng; i vi nhng hang muc cng trinh a c ph duyt thit k ky thut nhng cha trin khai thi cng: chi phi xy dng c cp nht theo gia tri d toan hang muc cng trinh do t vn lp hoc theo gia tri d toan a c thm tra; Mt s hang muc cng trinh cha thc hin, thit k ky thut cha c ph duyt (nh a nu trn) c tam ghi gia tri xut cua t vn lp TMT iu chinh c Chu u t chp thun.4. Chi phi thit bi i vi phn mua sm thit bi: c cp nht theo gia thit bi do Tng thu EPC cung cp, bao gia cua nha cung cp. i vi thit bi h thng thu soat ve t ng (AFC) c cp nht theo gia tri trong hp ng EPC va co tinh toan n yu t trt gia....... i vi chi phi lp t, thi nghim v hiu chinh thit bi:

+ V khi lng: khi lng c cp nht theo khi lng ban ve thit k ky thut c duyt; bin ban xac nhn khi lng a c thng nht gia cac bn do Chu u t cung cp phuc vu cng tac thm tra;

+ V inh mc d toan: cn c theo h thng inh mc d toan cua Vit Nam c cng b va inh mc d toan cua Trung Quc c B Giao thng vn tai cng b ap dung cho cng trinh tai Quyt inh s s 2721/Q-BGTVT ngay 29/11/2011 va Quyt inh s...................+ V n gia xy dng cng trinh: theo mt bng gia quy II/2014.

+ V ch chinh sach:

D toan chi phi lp t, thi nghim va hiu chinh thit bi lp trn c s dung inh mc d toan cua Vit Nam, ch chinh sach theo quy inh tai Thng t s 04/2010/TT-BXD ngay 26/5/2010 cua B Xy dng.

i vi d toan chi phi lp t, thi nghim va hiu chinh thit bi c lp trn c s s dung inh mc d toan cua Trung Quc, ch chinh sach theo quy inh tai Quyt inh s 6226/BGTVT-CQLXD ngay 28/6/2013 cua B Giao thng vn tai v vic cng b mt s inh mc chi phi ty l ap dung cho d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng. 5. Chi phi n bu, giai phong mt bng (bao gm ca di di cng trinh ha tng ky thut): c cp nht theo Quyt inh 1569/Q-BGTVT ngay 28/4/2014 cua B Giao thng vn tai v tam iu chinh c cu s dung ngun vn i ng trong Tng mc u t d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng.

6. Chi phi quan ly d an: Tm tnh trn c s gi tr xut ca t vn lp TMT iu chinh. Trong qu trnh trin khai thc hin, Ch u t r sot, hon chnh h s cho ph hp vi c th qun l d n ca n v, thc t thc hin v cc quy nh hin hnh.

7. Chi phi t vn u t xy dng cng trinh:

c cp nht, ra soat trn c s gia tri hp ng a c ky kt gia Chu u t va n vi thi cng; cac quyt inh ph duyt cua Chu u t; cac quyt inh ph duyt cua B Giao thng vn tai. Mt s khoan muc chi phi cha co c s xac inh (nh: chi phi t vn ca nhn thc hin cng tac kim tra, kim soat, nghim thu hang muc lp t thit bi, oan tau va vn hanh chay th cua d an; thi nghim pha hoai kt cu dm hp n gian; cac chi phi t vn khac cha c tinh n;...) c tam xac inh theo xut cua t vn lp TMT iu chinh. Mt s chi phi cha co c s xac inh c tam xac inh theo xut cua t vn lp TMT iu chinh.

8. Chi phi khac c cp nht, ra soat trn c s cc gi tr theo Tng mc u t a c duyt theo 3136/Q-BGTVT ngay 15/10/2008 cua B Giao thng vn tai, gi tr trong hp ng c k kt gia Ch u t v n v c lin quan; cc quyt nh ph duyt d ton chi ph ca Ch u t; Mt s chi phi cha thc hin xac inh trn c s cac quy inh hin hanh (chi phi kim toan, thm tra ph duyt quyt toan,...);

Mt s chi phi cha co c s xac inh (chi phi am bao an toan giao thng; cac hang muc t vn khac cha c tinh n;...) c tam xac inh theo xut cua t vn lp TMT iu chinh. 9. Chi phi lai vay trong thi gian xy dng: chi phi lai vay c

10. Chi phi d phong:

a. D phong cho hang muc cng trinh a thc hin: c tinh bng 1% theo xut cua t vn lp TMT iu chinh.

b. D phong cho hang muc cng trinh cha thc hin:

Chi phi d phong cho phn khi lng phat sinh: hin tai chi phi cac hang muc xy dng va thit bi c ban a c xac inh trn c s h s thit k ky thut, d toan a c Chu u t ph duyt, tam ph duyt hoc c n vi t vn thm tra. Do vy, chi phi d phong cho khi lng phat sinh se c tinh mc 2,5% trn gia tri xy dng cac hang muc cng trinh;

Chi phi d phong do yu t trt gia c tam tinh cho nm 2014, 2015 mc .......cho nm 2014 va mc........cho nm 2015 d trn tham khao chi s gia cua thanh ph Ha Ni.

11. Cc thng s, gi nh s dng trong tnh ton TMT iu chnh gm c:

Thi im tnh ton:

+ Thi im thm tra tng mc u t iu chnh l Quy II/2014;

+ Thi gian kt thc xy dng l nm 2015.

Vic quy i chi ph xy dng, d phng do trt gi, li vay, c tnh theo n v thi gian l nm;

Thu gi tr gia tngc tnh vi mc thu sut 10%; Li vay trong thi gian xy dng: l khon chi ph c d tr trn c s tham kho c cu ngun vn s dng v thc hin gii ngn n nm 2013 v d kin phn b vn hng nm n khi hon thnh d n (2015);

T gi p dng 1USD = ......... ng (theo thng bo ca Ngn hng ngoi thng Vit Nam ngy ............).

V. KT QU THM TRA

Cn c vao cac vn ban phap ly, tai liu, s liu c Chu u t cung cp, cac nguyn tc thm tra nu tai muc ....., sau khi nghin cu, ra soat va kim tra, gia tri Tng mc u t iu chinh cua D an ng st thi Ha Ni, tuyn Cat Linh - Ha ng sau khi thm tra nh sau:Bng 3: Gi tr Tng mc u t iu chnh sau thm traSTTKhon mcchi phGi tr ngh thm traGi tr thm traChnh lch, tng (+); gim (-)

Ni t ()Ngoi t, (USD)Ni t ()Ngoi t, (USD)Ni t ()Ngoi t, (USD)

APhn cng trnh - in

1Chi ph xy dng

2Chi ph thit b

3Chi ph GPMB

4Chi ph QLDA, t vn u t xy dng

5Cc khon ph v thu

6Chi ph d phng

6.1Khi lng pht sinh (5%)

6.2Trt gi (17%)

BPhn u my toa xe

1Chi ph mua sm on tu

2Cc khon chi ph v thu

3D phng

Tng mc u t ca d n (A+B)

Nguyn nhn tng, gim:

Theo nguyn tc thm tra tng mc u t iu chnh nu trn, mt s cc nguyn nhn c bn dn n s thay i tng mc u t iu chinh cua d n nh sau:

Xac nh li gi tr xy dng cua mt s hang muc cng trinh theo cac quyt inh ph duyt, tam ph duyt d toan cua Chu u t;

iu chinh lai gia tri mt s hang muc cng trinh theo Quyt inh ph duyt cua Chu u t;

.................................VI. KIN NGHI VA KT LUN1. Kin nghi

co c s thc hin vic iu chinh tng mc u t d an, T vn thm tra co mt s kin nghi sau y:

D an ng st thi Ha Ni, tuyn Cat Linh - Ha ng c B giao thng vn tai chp thun s dung inh mc d toan cua Vit Nam cng b va inh mc d toan cua Trung Quc theo Quyt inh s 2721/Q-BGTVT ngay 29/11/2011 va Quyt inh s................... cua B Giao thng vn tai. Vic phn tach cac hang muc cng trinh, cng tac xy dng s dung inh mc d toan cua Vit Nam va Trung Quc gp nhiu kho khan. nghi Chu u t cn thng nht cac ni dung cng vic, hang muc xy dng, cng tac xy dng vn dung inh mc d toan cua Vit Nam va Trung Quc cho phu hp; nghi Chu u t cn thng nht cp bc th nhn cng tng ng vi ngay cng tng hp cua hao phi nhn cng trong inh mc d toan cua Trung Quc (c tinh theo ngay cng tng hp) co c s xac inh tin lng ngay cng lam c s lp n gia, d toan xy dng cng trinh cho nhng cng tac xy dng s dung inh mc d toan cua Trung Quc. D toan chi phi xy dng cua mt s hang muc cng trinh c lp theo thi im nm 2013 (nh tru DR1-DR14, DR15-DR18, dm uc hng cu sng Nhu, mt s nha ga trn tuyn, x ly nn t yu pham vi 3,1ha,), trong o mc lng ti thiu vung cn c theo Nghi inh s 103/2012/N-CP ngay 04/12/2012 cua Chinh phu (mc lng ti thiu vung 2.350.000ng/thang) a c Chu u t ph duyt. nghi Chu u t cn thng nht vi cac d toan chi phi ti thi im lp tng mc u t iu chinh (mc lng ti thiu vung la 2.000.000ng/thang theo quy inh tai Nghi inh s 70/2011/N-CP ngay 22/8/2011 cua Chinh phu) cho phu hp;

inh mc d toan cua mt s cng tac nh cng tac khoan coc khoan nhi, x ly nn t yu, a c B Xy dng sa i, b sung va cng tai Quyt inh s 588/Q-BXD ngay 29/5/2014. nghi Chu u t xem xet vn dung nhng inh mc d toan nu trn cho phu hp vi iu kin, c im cu th cua d an;

Do gi tr TMT iu chinh tng ln nhiu so vi tng mc u t c c quan chc nng ph duyt nm 2008 nn cn co nhng kim tra, anh gia lai v mc hiu qua kinh t - xa hi cua d an, v doanh thu ca d n.

Qu trinh thm tra xut iu chinh chi phi d an cho thy con co mt s thng s mang tinh bt inh anh hng n vic tinh toan TMT iu chinh nh cac mc thc hin, tin giai ngn i vi cac goi thu, mc gia vn s dung cua d an, c ch cho vay i vi d an cung nh cac u ai v thu (nu co)...

i vi mt d an quy m ln c thc hin qua nhiu nm va co nhng yu cu c thu v ky thut, n vi chu u t cn co k hoach va bin phap quan ly rui ro nhm giam thiu cac rui ro co th co v mt ky thut, ia cht, tin , tai chinh, gia ca, nng lc thc hin cua nha thu..., ng thi cung cn co cac giai phap, xut c ch duy tr tin thc hin d n theo k hoch iu chnh b sung c ph duyt, kim soat chi phi d an ngay t giai oan thit k am bao khng ch c mc chi phi thc hin d an trong pham vi cua tng mc u t iu chnh c duyt.

2. Kt lun

- D n ng st thi Ha Ni, tuyn Cat Linh - Ha ng l d n xy dng c quy m ln, c yu cu k thut c th v c u t bng cc ngun vn vay u ai cua Chinh phu Trung Quc va vn i ng cua Chinh phu Vit Nam. Vic thc hin v hon thnh d n c tc ng tch cc n qu trnh ci thin v pht trin c s h tng giao thng th ca thnh ph H ni to iu kin cho s pht trin kinh t x hi ca Thnh ph nhng nm ti y;

- Tng mc u t iu chinh ca D n do n v t vn lp v Ch u t ngh thm tra vi ni dung, c cu chi ph ph hp vi cc quy nh v qun l chi ph u t xy dng cng trnh theo quy nh ti Ngh nh s 112/2009/N-CP ngy 14/12/2009 ca Chnh ph v Thng t s 04/2010/TT-BXD ngy 26/5/2010 ca B Xy dng v c im, tnh cht ring bit ca D n, tnh hnh trin khai cng vic thc t ca Ch u t, cc n v lin quan v mc tiu xc nh chi ph cho D n;

- Trong Tng mc u t iu chinh cc chi ph qun l d n, chi ph li vay, chi ph d phng c tm tnh thu xp vn. Khon chi ph ny s c iu chnh c th trong qu trnh thc hin cc bc tip theo trn c s thc t v cc quy nh c lin quan;- Qu trnh thc hin d n trong giai on 2009 - 2014 b chm tr trong bi cnh c nhng iu chnh, sa i b sung ng k v thng s k thut, thit k chi tit ca d n cng nh c nhng bin ng ln v gi xy dng trn a bn lm tng mc chi ph cn thit thc hin v hon thnh d n theo nh d tinh ban u. Do vy, vic xem xt, nh gi v ni dung, mc hp l ca vic tng chi ph d n l cn thit, lm tin cp c thm quyn quyt nh vic iu chnh v thu xp, b tr ngun vn b sung cho d n, ng thi l iu kin tip tc thc hin d n nhm t c mc tiu u t ra va Ch u t cn cn c tnh hnh thc t, xem xt r sot cc ch tiu kinh t v ti chnh ca D n lm c s xy dng phng n t chc qun l vn hnh d n sau ny.

Trn y l kin t vn thm tra ca Vin Kinh t xy dng - B Xy dng v Tng mc u t iu chinh cua d an ng st thi Ha Ni, tuyn Cat Linh - Ha ng. ngh Ban Quan ly d an ng st - B Giao thng vn tai nghin cu, hon thin h s trc khi trnh cp c thm quyn xem xt quyt nh thc hin cc cng vic tip theo theo quy nh.NGI THM TRA

1. Nguyn Vn on

2. Thn Vn Hong

3. Phan Th Thu Thy

4. Phm Thu Vn

5. L Tin TrungNGI KIM TRA

Nguyn Thanh Bnh

Chng ch KS nh gi XD hng 1, s 04-0107

Ni nhn:

- Nh trn;

- Lu VKT, M, 12.VIN TRNG

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