{"id":3567,"date":"2020-04-13T13:26:34","date_gmt":"2020-04-13T13:26:34","guid":{"rendered":"https:\/\/thuvienxaydung.com.vn\/?p=3567"},"modified":"2020-04-13T13:31:57","modified_gmt":"2020-04-13T13:31:57","slug":"chi-phi-thiet-bi-la-gi","status":"publish","type":"post","link":"https:\/\/tailieuxaydung.net\/?p=3567","title":{"rendered":"Chi ph\u00ed thi\u1ebft b\u1ecb l\u00e0 g\u00ec ? X\u00e1c \u0111\u1ecbnh thi\u1ebft b\u1ecb trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh"},"content":{"rendered":"<p style=\"font-weight: 400;\"><strong>Chi ph\u00ed thi\u1ebft b\u1ecb trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><em>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0103n c\u1ee9 kh\u1ed1i l\u01b0\u1ee3ng t\u00ednh theo thi\u1ebft k\u1ebf v\u00e0 nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i (CDPL) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed thi\u1ebft b\u1ecb, ho\u1eb7c v\u1eadn d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/em><\/li>\n<li style=\"font-weight: 400;\"><em>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, chi ph\u00ed thi\u1ebft b\u1ecb x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i (CDPL\u00a0m\u1ee5c I.2) nh\u01b0 sau:<\/em><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u00fc\u00a0\u00a0<em>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed thi\u1ebft b\u1ecb\u00a0<strong>Gtb = Gms + G\u0111t + Gl\u0111<\/strong>, trong \u0111\u00f3: Gms l\u00e0 chi ph\u00ed mua s\u1eafm thi\u1ebft b\u1ecb, G\u0111t l\u00e0 chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3), Gl\u0111 l\u00e0 chi ph\u00ed l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb v\u00e0 th\u00ed nghi\u1ec7m, hi\u1ec7u ch\u1ec9nh thi\u1ebft b\u1ecb<\/em><\/p>\n<p style=\"font-weight: 400;\">\u00fc\u00a0\u00a0<em>T\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n<h2 style=\"font-weight: 400;\"><strong>1. X\u00e1c \u0111\u1ecbnh chi ph\u00ed mua s\u1eafm thi\u1ebft b\u1ecb (Gms)<\/strong><\/h2>\n<p><em>C\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>Gms = \u2211Gmsi<\/strong>, trong \u0111\u00f3: \u2211Gmsi l\u00e0 t\u1ed5ng chi ph\u00ed mua s\u1eafm c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, Gmsi l\u00e0 chi ph\u00ed mua s\u1eafm lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i<\/em><\/p>\n<p>Chi ph\u00ed mua s\u1eafm lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i t\u00ednh theo c\u00f4ng th\u1ee9c\u00a0<strong>Gmsi = Qi x Mi<\/strong>, trong \u0111\u00f3:<\/p>\n<ul>\n<li><strong>Qi<\/strong>\u00a0l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thi\u1ebft k\u1ebf<\/li>\n<li><strong>Mi<\/strong>\u00a0l\u00e0 gi\u00e1 lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i (t\u00ednh cho 1 \u0111\u01a1n v\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c 1 \u0111\u01a1n v\u1ecb s\u1ed1 l\u01b0\u1ee3ng thi\u1ebft b\u1ecb)<\/li>\n<\/ul>\n<p>\u00fc\u00a0\u00a0Gi\u00e1 lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c\u00a0<strong>Mi = G + Cvc + Clk + Cbq + T<\/strong>, trong \u0111\u00f3:<\/p>\n<p>o\u00a0\u00a0\u00a0G l\u00e0 \u0111\u01a1n gi\u00e1 thi\u1ebft b\u1ecb t\u1ea1i n\u01a1i mua (\u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb trong n\u01b0\u1edbc) ho\u1eb7c t\u1ea1i c\u1ea3ng Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u) \u0111\u00e3 bao g\u1ed3m chi ph\u00ed thi\u1ebft k\u1ebf v\u00e0 gi\u00e1m s\u00e1t ch\u1ebf t\u1ea1o thi\u1ebft b\u1ecb<\/p>\n<p>o\u00a0\u00a0\u00a0Cvc l\u00e0 \u0111\u01a1n gi\u00e1 v\u1eadn chuy\u1ec3n thi\u1ebft b\u1ecb t\u1eeb n\u01a1i mua (\u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb trong n\u01b0\u1edbc) ho\u1eb7c t\u1eeb c\u1ea3ng Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u) \u0111\u1ebfn hi\u1ec7n tr\u01b0\u1eddng c\u00f4ng tr\u00ecnh<\/p>\n<p>o\u00a0\u00a0\u00a0Clk l\u00e0 \u0111\u01a1n gi\u00e1 l\u01b0u kho, b\u00e3i, container (\u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u)<\/p>\n<p>o\u00a0\u00a0\u00a0Cbq l\u00e0\u00a0\u00a0\u0111\u01a1n gi\u00e1 b\u1ea3o qu\u1ea3n, b\u1ea3o d\u01b0\u1ee1ng thi\u1ebft b\u1ecb t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng<\/p>\n<p>o\u00a0\u00a0\u00a0T l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 ph\u00ed li\u00ean quan<\/p>\n<p>\u00fc\u00a0\u00a0\u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 theo c\u00f4ng th\u1ee9c tr\u00ean th\u00ec gi\u00e1 thi\u1ebft b\u1ecb (Mi) l\u1ea5y theo b\u00e1o gi\u00e1 th\u1ea5p nh\u1ea5t c\u1ee7a c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t\/cung c\u1ea5p ho\u1eb7c l\u1ea5y theo gi\u00e1 thi\u1ebft b\u1ecb t\u01b0\u01a1ng t\u1ef1 t\u1ea1i c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u00e3 v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n<\/p>\n<p>\u00fc\u00a0\u00a0\u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb c\u1ea7n s\u1ea3n xu\u1ea5t, gia c\u00f4ng th\u00ec gi\u00e1 thi\u1ebft b\u1ecb (Mi) x\u00e1c \u0111\u1ecbnh theo kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1 s\u1ea3n xu\u1ea5t, gia c\u00f4ng ho\u1eb7c theo b\u00e1o gi\u00e1 gia c\u00f4ng c\u1ee7a c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1ea5y theo gi\u00e1 gia c\u00f4ng thi\u1ebft b\u1ecb t\u01b0\u01a1ng t\u1ef1 t\u1ea1i c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u00e3 v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n<\/p>\n<h2><strong>2. X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 (G\u0111t)<\/strong><\/h2>\n<p><em>Chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 x\u00e1c \u0111\u1ecbnh b\u1eb1ng d\u1ef1 to\u00e1n ho\u1eb7c t\u1ea1m t\u00ednh<\/em><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u1eb1ng d\u1ef1 to\u00e1n th\u00ec v\u1eadn d\u1ee5ng theo c\u00e1ch l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i (CDPL) nh\u01b0 sau:<\/li>\n<\/ul>\n<p>\u00fc\u00a0\u00a0N\u1ed9i dung d\u1ef1 to\u00e1n bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed: chi ph\u00ed chuy\u00ean gia, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed kh\u00e1c, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc, thu\u1ebf gi\u00e1\u00a0tr\u1ecb gia t\u0103ng v\u00e0 chi ph\u00ed d\u1ef1 ph\u00f2ng<\/p>\n<p>\u00fc\u00a0\u00a0Gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c\u00a0<strong>G\u0111t=Ccg+Cql+Ck+TN+VAT+Cdp<\/strong><\/p>\n<p>o\u00a0\u00a0\u00a0<strong>Ccg<\/strong>\u00a0l\u00e0 chi ph\u00ed chuy\u00ean gia = s\u1ed1 l\u01b0\u1ee3ng chuy\u00ean gia x th\u1eddi gian l\u00e0m vi\u1ec7c x ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0S\u1ed1 l\u01b0\u1ee3ng chuy\u00ean gia v\u00e0 th\u1eddi gian l\u00e0m vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00f9y thu\u1ed9c y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0Ti\u1ec1n l\u01b0\u01a1ng chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3) x\u00e1c \u0111\u1ecbnh theo th\u1ecb tr\u01b0\u1eddng, ti\u1ec1n l\u01b0\u01a1ng chuy\u00ean gia trong n\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>+\u00a0\u00a0\u00a0M\u1ee9c l\u01b0\u01a1ng theo th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111\u00e2y<\/p>\n<p>+\u00a0\u00a0\u00a0M\u1ee9c l\u01b0\u01a1ng theo tu\u1ea7n, ng\u00e0y, gi\u1edd theo quy \u0111\u1ecbnh t\u1ea1i \u0111\u00e2y<\/p>\n<p>o\u00a0\u00a0\u00a0<strong>Cql<\/strong>\u00a0l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd = Ccg x N<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0N\u1ebfu Ccg &lt; 1 t\u1ef7 \u0111\u1ed3ng th\u00ec N = 55%<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0N\u1ebfu Ccg\u00a0<u>&gt;<\/u>\u00a01 \u0111\u1ebfn &lt; 5 t\u1ef7 \u0111\u1ed3ng th\u00ec N = 50%<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0N\u1ebfu Ccg\u00a0<u>&gt;<\/u>\u00a05 t\u1ef7 \u0111\u1ed3ng th\u00ec N = 45%<\/p>\n<p>o\u00a0\u00a0\u00a0<strong>Ck<\/strong>\u00a0l\u00e0 chi ph\u00ed kh\u00e1c: v\u0103n ph\u00f2ng ph\u1ea9m, kh\u1ea5u hao thi\u1ebft b\u1ecb, ph\u1ea7n m\u1ec1m, h\u1ed9i h\u1ecdp,&#8230;<\/p>\n<p>o\u00a0\u00a0\u00a0<strong>TN<\/strong>\u00a0l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc = 6% x (Ccg + Cql)<\/p>\n<p>o\u00a0\u00a0\u00a0<strong>VAT<\/strong>\u00a0l\u00e0 thu\u1ebf GTGT = V x (Ccg + Cql + Ck + TN)<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0V = 0% \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0V = 5% \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0V = 10% \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/p>\n<p>o\u00a0\u00a0\u00a0<strong>Cdp<\/strong>\u00a0l\u00e0 chi ph\u00ed d\u1ef1 ph\u00f2ng = 10% x (Ccg + Cql + Ck + TN + VAT)<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m t\u00ednh th\u00ec l\u1ea5y theo chi ph\u00ed c\u1ee7a c\u00f4ng tr\u00ecnh t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n<\/li>\n<\/ul>\n<h2><strong>3. X\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u1eafp \u0111\u1eb7t, th\u00ed nghi\u1ec7m, hi\u1ec7u ch\u1ec9nh thi\u1ebft b\u1ecb<\/strong><strong>\u00a0<\/strong><strong>(Gl\u0111)<\/strong><\/h2>\n<p><em>Chi ph\u00ed l\u1eafp \u0111\u1eb7t, th\u00ed nghi\u1ec7m, hi\u1ec7u ch\u1ec9nh thi\u1ebft b\u1ecb (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 chi ph\u00ed l\u1eafp \u0111\u1eb7t) x\u00e1c \u0111\u1ecbnh b\u1eb1ng d\u1ef1 to\u00e1n nh\u01b0 \u0111\u1ed1i v\u1edbi chi ph\u00ed x\u00e2y d\u1ef1ng<\/em><\/p>\n<p><em>C\u00f4ng th\u1ee9c t\u00ednh chi ph\u00ed\u00a0<strong>Gl\u0111 = VL + NC + M + C + TL + VAT<\/strong>, trong \u0111\u00f3: VL l\u00e0 chi ph\u00ed v\u1eadt li\u1ec7u, NC l\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng, M l\u00e0 chi ph\u00ed m\u00e1y thi c\u00f4ng, C l\u00e0 chi ph\u00ed chung, TL l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc, VAT l\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/p>\n<h3><strong>3.1. T\u00ednh chi ph\u00ed v\u1eadt li\u1ec7u (VL)<\/strong><\/h3>\n<p><em>Chi ph\u00ed v\u1eadt li\u1ec7u t\u00ednh theo c\u00f4ng th\u1ee9c\u00a0<strong>VL = \u2211VLi<\/strong>, trong \u0111\u00f3: \u2211VLi l\u00e0 t\u1ed5ng chi ph\u00ed v\u1eadt li\u1ec7u c\u1ee7a c\u00f4ng t\u00e1c l\u1eafp \u0111\u1eb7t t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb<\/em><\/p>\n<p>Chi ph\u00ed v\u1eadt li\u1ec7u c\u1ee7a c\u00f4ng t\u00e1c l\u1eafp \u0111\u1eb7t lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c\u00a0<strong>VLi = Qi x Dvli<\/strong>, trong \u0111\u00f3:<\/p>\n<p>\u00fc\u00a0\u00a0<strong>Qi<\/strong>\u00a0l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thi\u1ebft k\u1ebf<\/p>\n<p>\u00fc\u00a0\u00a0<strong>Dvli<\/strong>\u00a0l\u00e0 chi ph\u00ed v\u1eadt li\u1ec7u l\u1eafp \u0111\u1eb7t 1 \u0111\u01a1n v\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c 1 \u0111\u01a1n v\u1ecb s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>Dvli = \u2211(Vj x Gvlj) x (1 + Kvli)<\/strong>, trong \u0111\u00f3:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u2211(Vj x Gvlj)<strong>\u00a0<\/strong>l\u00e0 t\u1ed5ng chi ph\u00ed c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0Vj l\u00e0 m\u1ee9c hao ph\u00ed v\u1eadt li\u1ec7u th\u1ee9 j \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0Gvlj l\u00e0 gi\u00e1 v\u1eadt li\u1ec7u th\u1ee9 j (ch\u01b0a bao g\u1ed3m thu\u1ebf VAT) \u0111\u1ebfn hi\u1ec7n tr\u01b0\u1eddng c\u00f4ng tr\u00ecnh, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng b\u1ed1 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/p>\n<p>+\u00a0\u00a0\u00a0Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 v\u1eadt li\u1ec7u ch\u01b0a t\u00ednh \u0111\u1ebfn hi\u1ec7n tr\u01b0\u1eddng c\u00f4ng tr\u00ecnh th\u00ec x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ebfn hi\u1ec7n tr\u01b0\u1eddng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i (CDPL\u00a0m\u1ee5c I.2.4), c\u00f4ng th\u1ee9c t\u00ednh Gvl = Gng + Cvc + Cbx + Cvcnb + Chh, trong \u0111\u00f3:<\/p>\n<p>*\u00a0\u00a0\u00a0Gng l\u00e0 gi\u00e1 v\u1eadt li\u1ec7u t\u1ea1i ngu\u1ed3n cung c\u1ea5p (gi\u00e1 tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n)<\/p>\n<p>*\u00a0\u00a0\u00a0Cvc l\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u1ef1 ly, c\u1ea5p \u0111\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n v\u00e0 c\u01b0\u1edbc ph\u00ed v\u1eadn chuy\u1ec3n do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh (n\u1ebfu nh\u00e0 s\u1ea3n xu\u1ea5t\/nh\u00e0 cung c\u1ea5p chi\u1ebft kh\u1ea5u chi ph\u00ed v\u1eadn chuy\u1ec3n th\u00ec Cvc = 0)<\/p>\n<p>*\u00a0\u00a0\u00a0Cbx l\u00e0 chi ph\u00ed b\u1ed1c x\u1ebfp (n\u1ebfu c\u00f3)<\/p>\n<p>*\u00a0\u00a0\u00a0Cvcnb l\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 c\u00f4ng tr\u00ecnh (n\u1ebfu c\u00f3)<\/p>\n<p>*\u00a0\u00a0\u00a0Chh l\u00e0 chi ph\u00ed hao h\u1ee5t b\u1ea3o qu\u1ea3n t\u1ea1i hi\u1ec7n tr\u01b0\u1eddng (n\u1ebfu c\u00f3)<\/p>\n<p>+\u00a0\u00a0\u00a0C\u00e1c v\u1eadt li\u1ec7u kh\u00f4ng c\u00f3 gi\u00e1 c\u00f4ng b\u1ed1 ho\u1eb7c gi\u00e1 c\u00f4ng b\u1ed1 kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec l\u1ea5y theo b\u00e1o gi\u00e1 c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t\/nh\u00e0 cung c\u1ea5p, ho\u1eb7c gi\u00e1 v\u1eadt li\u1ec7u t\u01b0\u01a1ng t\u1ef1 \u0111\u00e3 s\u1eed d\u1ee5ng \u1edf c\u00f4ng tr\u00ecnh kh\u00e1c<\/p>\n<p>+\u00a0\u00a0\u00a0\u0110\u1ed1i v\u1edbi v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u:<\/p>\n<p>*\u00a0\u00a0\u00a0V\u1eadt li\u1ec7u m\u00e0 trong n\u01b0\u1edbc kh\u00f4ng c\u00f3 th\u00ec l\u1ea5y theo b\u00e1o gi\u00e1 th\u1ea5p nh\u1ea5t c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t\/nh\u00e0 cung c\u1ea5p<\/p>\n<p>*\u00a0\u00a0\u00a0V\u1eadt li\u1ec7u m\u00e0 trong n\u01b0\u1edbc c\u00f3 nh\u01b0ng ph\u1ea3i nh\u1eadp kh\u1ea9u theo hi\u1ec7p \u0111\u1ecbnh vay v\u1ed1n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ODA th\u00ec l\u1ea5y theo b\u00e1o gi\u00e1 nh\u1eadp kh\u1ea9u<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0Kvli l\u00e0 h\u1ec7 s\u1ed1 chi ph\u00ed v\u1eadt li\u1ec7u kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 % trong \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/p>\n<h3><strong>3.2. T\u00ednh chi ph\u00ed nh\u00e2n c\u00f4ng (NC)<\/strong><\/h3>\n<p><em>Chi ph\u00ed nh\u00e2n c\u00f4ng t\u00ednh theo c\u00f4ng th\u1ee9c\u00a0<strong>NC = \u2211NCi<\/strong>, trong \u0111\u00f3: \u2211NCi l\u00e0 t\u1ed5ng chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a c\u00f4ng t\u00e1c l\u1eafp \u0111\u1eb7t t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb<\/em><\/p>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a c\u00f4ng t\u00e1c l\u1eafp \u0111\u1eb7t lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c\u00a0<strong>NCi = Qi x Dnci<\/strong>, trong \u0111\u00f3:<\/p>\n<p>\u00fc\u00a0\u00a0<strong>Qi<\/strong>\u00a0l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thi\u1ebft k\u1ebf<\/p>\n<p>\u00fc\u00a0\u00a0<strong>Dnci<\/strong>\u00a0l\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng l\u1eafp \u0111\u1eb7t 1 \u0111\u01a1n v\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c 1 \u0111\u01a1n v\u1ecb s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>Dnci = \u2211(Nj x Gncj)<\/strong>, trong \u0111\u00f3:<\/p>\n<p>o\u00a0\u00a0\u00a0\u2211(Nj x Gncj)<strong>\u00a0<\/strong>l\u00e0 t\u1ed5ng chi ph\u00ed c\u00e1c lo\u1ea1i nh\u00e2n c\u00f4ng<\/p>\n<p>o\u00a0\u00a0\u00a0Nj l\u00e0 m\u1ee9c hao ph\u00ed nh\u00e2n c\u00f4ng th\u1ee9 j \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/p>\n<p>o\u00a0\u00a0\u00a0Gncj l\u00e0 gi\u00e1 nh\u00e2n c\u00f4ng th\u1ee9 j, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng b\u1ed1 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m vi\u1ec7c ban \u0111\u00eam (t\u1eeb 22h \u0111\u1ebfn 6h s\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0CDPL) th\u00ec chi ph\u00ed nh\u00e2n c\u00f4ng (Dnci) \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi h\u1ec7 s\u1ed1 l\u00e0m \u0111\u00eam K\u0111 = 1,3<\/em><\/p>\n<h3><strong>3.3. T\u00ednh chi ph\u00ed m\u00e1y thi c\u00f4ng (M)<\/strong><\/h3>\n<p><em>Chi ph\u00ed m\u00e1y thi c\u00f4ng t\u00ednh theo c\u00f4ng th\u1ee9c\u00a0<strong>M = \u2211Mi<\/strong>, trong \u0111\u00f3: \u2211Mi l\u00e0 t\u1ed5ng chi ph\u00ed m\u00e1y thi c\u00f4ng c\u1ee7a c\u00f4ng t\u00e1c l\u1eafp \u0111\u1eb7t t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb<\/em><\/p>\n<p>Chi ph\u00ed m\u00e1y thi c\u00f4ng c\u1ee7a c\u00f4ng t\u00e1c l\u1eafp \u0111\u1eb7t lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c\u00a0<strong>Mi = Qi x Dmi<\/strong>, trong \u0111\u00f3:<\/p>\n<p>\u00fc\u00a0\u00a0<strong>Qi<\/strong>\u00a0l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thi\u1ebft k\u1ebf<\/p>\n<p>\u00fc\u00a0\u00a0<strong>Dmi<\/strong>\u00a0l\u00e0 chi ph\u00ed m\u00e1y thi c\u00f4ng l\u1eafp \u0111\u1eb7t 1 \u0111\u01a1n v\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c 1 \u0111\u01a1n v\u1ecb s\u1ed1 l\u01b0\u1ee3ng lo\u1ea1i thi\u1ebft b\u1ecb th\u1ee9 i, \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>Dmi = \u2211(Mj x Gmj) x (1 + Kmi)<\/strong>, trong \u0111\u00f3:<\/p>\n<p>o\u00a0\u00a0\u00a0\u2211(Mj x Gmj)<strong>\u00a0<\/strong>l\u00e0 t\u1ed5ng chi ph\u00ed c\u00e1c lo\u1ea1i m\u00e1y c\u00f4ng<\/p>\n<p>o\u00a0\u00a0\u00a0Mj l\u00e0 m\u1ee9c hao ph\u00ed lo\u1ea1i m\u00e1y thi c\u00f4ng th\u1ee9 j \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/p>\n<p>o\u00a0\u00a0\u00a0Gmj l\u00e0 gi\u00e1 ca m\u00e1y lo\u1ea1i m\u00e1y thi c\u00f4ng th\u1ee9 j, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng b\u1ed1 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/p>\n<p><em>C\u00e1c m\u00e1y kh\u00f4ng c\u00f3 gi\u00e1 c\u00f4ng b\u1ed1 ho\u1eb7c gi\u00e1 c\u00f4ng b\u1ed1 kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec x\u00e1c \u0111\u1ecbnh gi\u00e1 ca m\u00e1y theo h\u01b0\u1edbng d\u1eabn t\u1ea1i (CDPL)<\/em><\/p>\n<p>o\u00a0\u00a0\u00a0Kmi l\u00e0 h\u1ec7 s\u1ed1 chi ph\u00ed m\u00e1y kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 % trong \u0111\u1ecbnh m\u1ee9c d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m vi\u1ec7c ban \u0111\u00eam (t\u1eeb 22h \u0111\u1ebfn 6h s\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0CDPL) th\u00ec chi ph\u00ed m\u00e1y thi c\u00f4ng (Dmi) \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi h\u1ec7 s\u1ed1 l\u00e0m \u0111\u00eam K\u0111 = 1 + g x 1,3 (trong \u0111\u00f3: g l\u00e0 t\u1ef7 l\u1ec7 ti\u1ec1n l\u01b0\u01a1ng trong gi\u00e1 ca m\u00e1y, 1,3 l\u00e0 h\u1ec7 s\u1ed1 nh\u00e2n c\u00f4ng l\u00e0m \u0111\u00eam)<\/em><\/p>\n<h3><strong>3.4. T\u00ednh chi ph\u00ed chung (C)<\/strong><\/h3>\n<p><em>Chi ph\u00ed chung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 (%) tr\u00ean chi ph\u00ed nh\u00e2n c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/em><\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>C = NC x Dc x K<\/strong>, trong \u0111\u00f3:<\/p>\n<p>\u00fc\u00a0\u00a0C l\u00e0 chi ph\u00ed chung<\/p>\n<p>\u00fc\u00a0\u00a0NC l\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng<\/p>\n<p>\u00fc\u00a0\u00a0Dc l\u00e0 \u0111\u1ecbnh m\u1ee9c chi ph\u00ed chung t\u01b0\u01a1ng \u1ee9ng v\u1edbi NC<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p NC n\u1eb1m gi\u1eefa 2 m\u1ee9c chi ph\u00ed trong b\u1ea3ng \u0111\u1ecbnh m\u1ee9c th\u00ec Dc \u0111\u01b0\u1ee3c n\u1ed9i suy theo c\u00f4ng th\u1ee9c Dc = D2 &#8211; (D2 &#8211; D1)\/(NC1 &#8211; NC2) x (NC &#8211; NC2), trong \u0111\u00f3:<\/p>\n<p>o\u00a0\u00a0\u00a0NC1 l\u00e0 m\u1ee9c chi ph\u00ed nh\u00e2n c\u00f4ng c\u1eadn tr\u00ean (NC1 &gt; NC)<\/p>\n<p>o\u00a0\u00a0\u00a0NC2 l\u00e0 m\u1ee9c chi ph\u00ed nh\u00e2n c\u00f4ng c\u1eadn d\u01b0\u1edbi (NC2 &lt; NC)<\/p>\n<p>o\u00a0\u00a0\u00a0D1 l\u00e0 \u0111\u1ecbnh m\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi NC1<\/p>\n<p>o\u00a0\u00a0\u00a0D2 l\u00e0 \u0111\u1ecbnh m\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi NC2<\/p>\n<p>\u00fc\u00a0\u00a0K l\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i v\u00f9ng n\u00fai, bi\u00ean gi\u1edbi, tr\u00ean bi\u1ec3n v\u00e0 h\u1ea3i \u0111\u1ea3o: K = 1,05 \u00f7 1,1<\/p>\n<h3><strong>3.5. T\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc (TL)<\/strong><\/h3>\n<p><em>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh theo \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 (%) tr\u00ean chi ph\u00ed tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed chung theo quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/em><\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>TL = (T + C) x Dt<\/strong>, trong \u0111\u00f3:<\/p>\n<p>\u00fc\u00a0\u00a0TL l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u00ednh tr\u01b0\u1edbc<\/p>\n<p>\u00fc\u00a0\u00a0T l\u00e0 chi ph\u00ed tr\u1ef1c ti\u1ebfp = VL + NC + M<\/p>\n<p>\u00fc\u00a0\u00a0C l\u00e0 chi ph\u00ed chung<\/p>\n<p>\u00fc\u00a0\u00a0Dt l\u00e0 \u0111\u1ecbnh m\u1ee9c t\u1ef7 l\u1ec7 (%)<\/p>\n<h3><strong>3.6. X\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/strong><\/h3>\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c\u00a0<strong>VAT = (T + C + TL) x V<\/strong>, trong \u0111\u00f3 V l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf VAT x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u00fc\u00a0\u00a0V = 0% \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/p>\n<p>\u00fc\u00a0\u00a0V = 5% \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/p>\n<p>\u00fc\u00a0\u00a0V = 10% \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i (CDPL)<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed thi\u1ebft b\u1ecb trong d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u0103n c\u1ee9 kh\u1ed1i l\u01b0\u1ee3ng t\u00ednh theo thi\u1ebft k\u1ebf v\u00e0 nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i (CDPL) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed thi\u1ebft b\u1ecb, ho\u1eb7c v\u1eadn d\u1ee5ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi d\u1ef1&#8230;<\/p>\n","protected":false},"author":1,"featured_media":3571,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/3567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3567"}],"version-history":[{"count":4,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/3567\/revisions"}],"predecessor-version":[{"id":3572,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/3567\/revisions\/3572"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/media\/3571"}],"wp:attachment":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}