Thông tư 199/2014/TT-BQP Hướng dẫn quản lý giá trong quốc phòng
CONG HOA XA HOI CHU NGHIA VIET NAM
DOc 14p-Tty do-Hanh phtic
Ha N'Oi, ngay
thang 12 nam 2014
rxi'43‘3
BO QUOC PHONG
Se): /(qg /2014/TT-BQP
THONG
Quy dinh chi tiet va htromg clan cong tac quail 1ST gia
trong linh vtyc quoc phong
Can cir Luat ban hanh van ban quy pham phap luat nam 2008;
Can cir Luat Gia nam 2012;
Can cic Nghi dinh so 89/2013/ND-CP ngay 06/8/2013 cita Chinh phfi Quy
dinh chi tie't thi hanh mot so dieu cfia Luat Gia v;e tham Binh gia;
Can cir Nghi dinh so 177/2013/ND-C13
so
14/11/2013 cfia Chinh phi
Quy dinh chi ti et va htrang dan thi hanh mot so clieu eita Luat Gia;
Can at Nghi dinh so 35/2013/ND-CP ngay ,22/4/2013 cfia Chinh phi Quy
dinh chirc nang, nhiem vu, quyen
va ca cau to chicc cita BC) Quoe phong;
Xet de nghi cfia Cue trtrang Cue Tai chinh BO Quac phOng;
BO trtc&ng BO Quac phong quy dinh chi tie't va htrang clan cong tac quan
ly gia trong linh vvc quoc phong.
Chiro'ng I
QUY DINH CHUNG
Dieu 1. Phalli vi dieu chinh
1. Thong to nay quy dinh chi tit va hueeng dan phuong phap dinh gia
hang hoa, dich vu do Bo QuOc phong dinh gia; cong tac quan 13'T gia trong Bo
Quoc phong.
2. Nhang nc)t dung khong thuOc pham vi huong dan trong Thong to nay
thirc hien theo quy dinh cua phap luat ve gia.
Dieu 2. DOi tuvng dp dung
Thong to nay ap dung doi
cac co. quan, don vi, to chirc, doanh nghiep
va ca nhan có lien quan den viec mua sam, san xut, sira china, cung -Cmg hang
h6a, dich vu phvc vu qu6c phong theo dat hang, giao ke hoach va chi dinh thau
(doi voi mot s6 truong hqp cu the) theo quy dinh dm BO Qu6c phong.
Dieu 3. Giai thich tir nga
Trong Thong tu nay cac tix ngit du6i day dugc hieu nhu sau:
,1. Phuong phap so sanh la phuong phap dinh gia hang h6a dich vv can cir
vao ket qua phan tich so sanh gifra cac mirc gia va dac diem kinh to ky7 thuat anh
hung den mirc gia cua hang Ma, dich vv can dinh gia voi hang hoa, dich vv
tuong to teen thi truong.
2. Hang hoa dich vu tuang ttr la hang hoa, dich vu ding loai, giong nhau
hoac tuong tlx voi hang h6a, dich vv can dinh gia ve cac dac tinh co ban nhu:
Mvc dich sir dung, dac diem kinh te, k-y thuat, hinh dang, kich thu6c, nguyen 13r
cau tao, cac thong so k57 thuat chn yeu, chat lugng, nguon goc xuat xir, thei gian
san xuat, cong nghe san xuat.
3. Phuong phap chi phi la phuong phap dinh gia hang Ma, dich vucan cu
vao chi phi san xuat kinh doanh thuc to hqp 13'f, hqp 1e va lgi nhuan der kien (neu
co) phu hqp voi mat bang gia thi truong va cac chinh sach, the dO cua Nha nu6c
tac Ong den gia ca hang hoa, dich vv.
Dieu 4. Nguyen tac dinh gia
1. Viec xac dinh gia bao dam 1)6 dap chi phi san xuat kinh doanh hqp 13'T
c6 lqi nhuan, phu hqp v6i mat bang gia thi truong; dinh hung, chu truong
chinh sach cua Nha mr6c va BO Quoc phong.
2. Kip tiled dieu chinh gia khi cac yeti to hinh thanh gia thay d6i.
Dieu 5. Can et? dinh gia
1. Gia thanh toan bO, chat lugng dm hang hoa, dich vu tai thi diem dinh
gia, mirc lgi nhuan der kien.
2. Gia thi truong trong nu6c, the gied (neu co) va kha nang canh tranh cua
hang Ma, dich vu tai th&i diem dinh
3. Co quan c6 tham quyen quan 13'T gia can cir quy dinh Thong tu nay de:
a) Tham dinh phuong an gia, guy& dinh gia hang hoa, dich vv do BO
Qu6c phong dinh gia.
b) Kim tra cac yeti to hinh thanh gia, kiem tra chap hanh phap luat ve gia.
4. Cac don vi, doanh nghiep trong quan dOi san xuat kinh doanh, cung irng
hang hoa, dich vu khong thuOc doi tugng,quy dinh tai Dieu 2 Thong tu nay c6
quyen can cir quy dinh tai Thong to nay de tinh toan va quyet dinh gia hang h6a,
dich vu thuOc tham quyen dinh gia cua minh.
2
Dieu 6. Phtrung pita') dinh gia, lira chon phuo'ng phi') dinh gia trong
BO QuOc phOng
1. Phuang phap dinh gia d6i vai hang hoa, dich vu quy dinh tai Thong to
nay bao gom phuang phap so sanh va phuang phap chi phi.
2. Can cir vao d'ac tinh va gia tri sir dung cila tang loai hang hoa, dich vv;
cac cu the ve san xuat kinh doanh, , thi truing de lga chon phuang
phap dinh gia hang Ma, dich vu phii hop vai hang boa, dich vu can dinh gia.
Chuang II
PHIYONG PHAP DINH GIA HANG HOA, DICH VU
Muc 1
PHU'ONG PHAP SO SANH
Dieu 7. Cac yeu to so sanh
1. Cac yau to ,d6 phan tich, so sanh dieu chinh
c6 anh hating den gia
hang h6a, dich \Tv can dinh gia. ,
a) Mire gia mua ban, giao dich tren thi tru6ng trong dieu kin binh thir6ng
(khong xay ra truong hop khiing hoang kinh t 6, thien tai, dich hoa, h6a hoan va
cac twang hop bgt kha khang khac) dm hang hoa, dich vu Wang tax gan vai tiled
gian, dieu kien giao dich (dieu kien thi trtang, dieu kien mua ban, giao nhan,
thanh toan, ty gia va cac dieu kien khac) va chinh sach cua Nha nuac c6 tac
d6ng den gia ca hang hoa dich vv.
b) Cac dac tinh ca ban dm hang hoa, dich vu nhu: Dac diem kinh to kS%
thuat, tinh trang sir dung, chat luting, nguon goc xuat xir, tiled gian san xuat, thad
gian sir dung, d4c diem phap ly, mac dich sir dung va cac thong so so sanh khac
c6 lien quan.
2. Mirc gia giao dich mua ban tren thi truerng cilia hang h6a, dich vu twang
tax duoc thu thap gan nhat v6i th6i diem dinh gia, can cir it nhat vao mot trong
cac tai lieu sau:
a) Ngu6n thong tin do ca quan c6 thAm quyan, chirc, nhan cong b6,
cung,cdp; quyet dinh gia cilia cap c6 tham quyen; gia giao dich thanh cong cua
cac to chirc, ca nhan.
b) Gia nhap khau theo khai cua Hai quan do ca quan Hai quan cung
cap; gia ghi tren h6a don ban hang theo quy dinh.
c) Gia tiling thAu, ddu gia, gia do to chirc co chirc nang thArn dinh gia xac dinh.
d) Gia clang 1(3'7, gia ke khai, gia niem yet.
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d) Gia ghi teen gidy bap gia, chao gia dm it nhdt 03 don vi cung cap, dg
toan kinh phi thirc hien san xuat cung irng hang h6a dich vu dugc cap c6 tham
quyen phe duyet.
e) Gia tham khao -UT thong tin chinh th6ng do cac nha cung cap theo quy
dinh cua phap 1u4t Viet Nam dugc khai tilde qua mang internet, qua cac phuong
tien thong tin dai chimg, qua tham tan thuong mai Viet Nam, phong thy vien
quoc ph6ng Viet Nam tai cac nueec.
3. Ket qua phan tich, so sanh dm hang hoa, dich vu tuong tin de dinh gia.
Dieu 8. Tien hanh dinh gia theo phturng phap so sanh
1. Xac dinh tong quat ve hang hoa, dich vu can dinh gia (s6 lugng, chUng
loaf, d4c diem, th&i gian sir dung, cac thong so kinh to-k5"7 thu4t cha yeu \Ta cac
thong tin khac); cac yeu to so sanh chn yeu anh huong den gia ca hang Ma, dich
vu can dinh gia.
2. Nghien ciru thi truerng, thu th4) thong tin ve mirc gia va cac thong tin
lien quan den mirc gia caa hang hoa, dich vu tuong tin tren thi truerng; phan tich
cac nguon thong tin de Ira chon it nhat 03 hang h6a, dich vu tuong tin lam hang
h6a, dich vu de so sanh (neu co). Truong hqp khong du 03 hang hoa, dich vu
lam hang h6a, dich vu so sanh thi thirc hien so sanh theo , lugng thirc to thu
th'jp dugc.
3. Phan tich mac gia va cac thong tin lien, quan de so sanh, nhiing not
dung chi' yeu tac d6ng den gia hang hoa, dich vu can dinh
4. Ket 10n, kien nghi.
Muc 2
PHUtiNG PHAP CHI PHi
Dieu 9. Mc dinh gia hang hoa, dich vu
1. Gia hang h6a, dich vu san xudt, sira china trong nuerc
a) Cong thirc tinh:
Gia hang h6a, dich vu san xudt, sira china trong nuac = gia thanh toan bo +
lgi nhu4n,dg
'a."
kien (neu co) + phu cap quoc phong an ninh, phu cap dc
quan
sg, phu cap thu but nguad lao Ong trong cac co so cong nghiep quoc ph6ng 'long
cot, phu cap d:ac thit co yeu (neu co) + thue tieu thu d:ac biet (neu co) + thue gia tri
gia tang, thue khac (neu c6).
b) Gia thanh toan b6 hang h6a, dich vu dugc xac dinh theo quy dinh tai
Dieu 16 Thong tu nay.
c) Lgi nhiOn dg kien xac dinh theo quy dinh tai Dieu 18 Thong tu nay.
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d) Thug tieu thu dac biet (ngu co), thus gia tri gia tang, thug khac (ngu co)
theo quy dinh cua phap lujt thug hien hanh.
2. Gia hang hoa, dich vu nhjp khdu
a) Cong thirc tinh:
Gia hang h6a, dich vu nhjp khdu = gia von nhjp khdu + chi phi ban hang,
chi phi tai chinh (ngu co), chi phi quan 13'7 doanh nghiep + loi nhujn dux kin (ngu
co) + thus gia tri gia tang, thus khac (neu co)
b) Gia von nhjp khdu xac dinh theo cong thirc sau:
Gia van nhjp khdu = Gia mua tai cira khdu Viet Nam + thug nhjp khdu +
thus tieu thu dac biet (neu co) + cac khoan thue, phi khac phat sinh tai khau nhjp
khau (neu co) + cac khoan chi bang tien khac theo quy dinh (neu co)
Trong d6:
- Gia mua tai cira khdu Viet Nam = [Gia mua thgc too thi trireng nudfc
ngoai + cac chi phi phat sinh,de dua hang ye Viet Nam (Om chi phi bao him
quoc te, mace van chuyen quoc te) + cac chi phi khac phai Ong theo quy dinh
(neu co) - cac chi phi phai trir theo quy dinh (neu co) vao gia tri hang nhjp khau
de tinh thus nhjp khau theo quy dinh] x tS7 gia quy doi ngoai te.
Ty gia quy doi ngoai te duoc tinh theo tS7 gia thirc to cac to chic, ca nhan
san xuat, kinh doanh da thanh toan voi Ngan hang (noi to chirc, ca nhan san
xuat, kinh doanh
to
dich) khi vay hoac khi mua ngoai de mua hang Ma.
Truong hop cac to chirc, ca nhan chua thanh toan voi Ngan hang thi tinh theo tS7
gia ban ra cua Ngan hang thuong mai not to chirc, ca nhan da vay hoac mua
ngoai te tai then diem dinh gia.
- Thug nhjp khdu, thug tieu thu dac biet, cac khodn thug, phi khac phat
sinh tai khau nhjp khau (neu co) theo quy dinh cua phap lujt thue hien hanh.
c) Chi phi ban hang, chi phi tai chinh (ngu co), chi phi quan 13'7 doanh
nghiep theo quy dinh tai Dieu 13, Dieu 14, Dieu 15 Thong tu nay.
d) Loi nhujn dg kin xac dinh theo quy dinh tai Dieu 18 Thong tu nay.
d) Thud gia tri gia tang, thu'g khac (ngu co) theo quy dinh cua phap lujt
thug hien hanh.
, Dieu 10. Chi phi nguyen vat lieu trtrc tiep cilia hang hoa, dich
san
xuat, sira chfra trong 'ureic
1. Chi phi nguyen vat lieu true tiep bao Om chi phi ve cac loci nguyen vat
lieu chinh (k'e ca nira thanh pham mua ngoai), phu ding thay the, nira thanh pham
tax che, vat lieu phu, nhien lieu, Wang luting, dOng luc...(duari day goi chung la chi
phi vat tu) sir dung true tiep trong qua trinh san xuat, sira china, cung img hang
hoa, dich vu. Chi phi nay throe xac dinh tren co s6 dinh mire tieu hao vat tu. hoac
5
thigt k'e kyT thuat - tong du toan (dcii vat san pham dong tau, phucmg,tien they, san
pham thuOc cac chuong trinh an) dugc duyet va gia mua vat tu dau vao.
2. Cong thirc tinh:
Chi phi vat tu = Gia vat tu x Mire tieu hao vat tu
a) DO'i voi san pham thuOc doi tugng chiu thug gia tri gia tang thi chi phi
vat tu dugc xac dinh theo cong thirc:
Chi phi vat to = Gia vat tu (chua c6 thug gia tri gia tang) x Mire tieu hao
vat tu
b) Doi v6i san pham khong thuOc doi tugng chiu thus gia tri gia tang thi
chi phi vat to dugc xac dinh theo cong tithe:
Chi phi vat tu = Gia vat to (da c6 thug gia tri gia tang) x Mirc tieu hao vat to
3. Gia vat to dugc xac dinh nhu sau:
a),D6i v6i vat to mua ngodi
mua ghi tren hod don cad ngueri ban
hang (neu la vat tu nhap khau bang ngoai to thi quy doi ra dong Viet Nam
theo tST gia bdn ra cua ngan hang giao dich thirc to tai theri diem chuyen tien)
cong (+) thug nhjp khau va cac khoan phu thu (neu co) Ong (+) chi phi van
chuyen, chi phi ,boc xep, phi bao quan, phi bao hiem, phi hao but theo dinh
mire (neu co), tien thug kho IDA phi gia cong truck khi nhap kho (neu co), phi
chon loc tai che.
b) Doi v6i vat tu to chg, thao ger' la gia vat to thirc -t6 xuAt kho, thdo ger'
theo quy dinh, cong (+) vat chi phi thirc to phat sinh trong qua trinh to che,
khoi phuc.
c) D6i veri vat tu thug ngoai gia cong, ch6 bien la gid vat to thirc to xuat
kho dem gia cong, cong (+) v6i chi phi thug gia cong, chi phi van chuyen, phi
boc xep tiir kho caa don vi, doanh nghiep den not gia cong va ngugc lai.
d) D6i v6i vat tu, phu tong thay thg cac nganh cap cho don vi, doanh
nghiep khong thu tien (cap hien vat) dugc tinh vao yeu to chi phi nguyen vat
lieu true tiep, nhung tach rieng thanh mot khoan muc chi phi de loai trir khi xac
dinh gia thanh toan san pham quoc phong.
Rieng vat to do Nha nu6c, BO Qu6c phong dinh gia tinh theo mire gia
do Nha nu6c, BO Quoc phong quy dinh cong (+) chi phi van chuyen, boc xep
(neu co).
4. Mire tieu hao vat tu dugc xac dinh theo flux tg, nhung khong dugc
vugt dinh mire kinh to ky7 thujt hoc thiet,ke k'yT thujt - tong
toan (doi v6i san
pham dong tau, phuong tien thily,,san pham thuOc cac chuong trinh du an) dugc
cap c6 tham quyen phe duyet. Neu vugt dinh mire hoac tong du toan phai bao
cao cap c6 tham quyen phe duyet dieu chinh mad dugc xem xet de tinh
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Dieu 11. Chi phi nhfin cong trtyc tiep cula hang hoa, dich vu san xuat,
sira chfra trong ntrov
1. Chi phi nhan cong trirc tiep bao g6m khoan tien luong, tien cong va cac
khoan phu cap c6 tinh chat hong (khong bao
phu cap quoc phong an ninh,
phu cap dac thu quan sg, phu cap ,thu
nguai lao Ong trong cac co so' cong
nghiep quoc phong neng c6t, phu cap dac thu co yeu), bao hiem xa h6i, bao hiem
y te, bao hiem that nghiep (neu co), kinh phi
the
doan cna cong nhan trgc tiep
san xuat, sira china, cung Ung san pham, cu the nhu sau:
2. Cong thirc tinh:
Chi phi nhan cong trgc tiep = Mdc tieu hao lao Ong x Don gia tien luong
a) Mirc tieu hao lao dOng dugc xac dinh theo thgc te, nhung khong dugc
vugt dinh mdc kinh to 1(5'7 thuat hoac thiet,ke
thuat - tong dg toan (d6i v6i san
pham (long tau, phuong tien thily,,san pham thu6c cac chuong trinh dg an) dugc
cap c6 tham quyen phe duyet. Neu,vugt dinh muc hoac tong du. toan phai bao
cao cap c6 tham quyen phe duyet dieu chinh mad dugc xem xet de tinh gia.
b) Don gia tien hong
- Don gia tien hong ngay dugc xac dinh bang tien hong (he s6 tien hong
cila bac cong viec binh quan nhan v6i mdc hong co so theo quy dinh), phu cap
theo luong (khong bao gom phu cap quOc phong an ninh, phu cap dac thu quan
phu cap thu but nguoi lao Ong trong cac co son cong nghiep quoc ph6ng nal-1g
c6t, phu cap dac thil co yeu), chia cho 26 ngay.
- Don gia tien hong gio bang don gia tien luong ngay chia cho 8 glee.
c) Chi phi bao hiem xa h6i, bao hiem y te, bao hiem thdt nghiep (lieu c6),
kinh phi cong doan cUa cong nhan trgc tiep san xuat dugc trich theo the dO hien
hanh cua Nha nu6c, B6 Quoc phong va phan bo theo tien hong cong nhan trgc
tiep cho ca san pham quOc phong va san pham kinh te.
Dieu 12. Chi phi san xuat chung cfia hang hoa, dich vu san xuat, sira
chira trong ntrov
Chi phi san xuat chung bao Om chi phi &mg vao vi'ec quan 13'7 va phuc vu
san xuat chung, khong the tap hgp trgc tiep cho timg,san pham, ma phai phan 1)6
cho gia thanh timg san pham theo tieu -ark phan bo phu hgp cho ca san pham
quoc phong va san pham kinh te, bao
,1. Chi phi ve tien hong, cac khoan c6 tinh chdt hong (khong bao g6rn
phu cap quoc phong an ninh, phu cap dac thu quan sir, phu cap thu but ngtr6i lao
Ong trong cac co so' cong nghiep quoc phong nal-1g c6t, phu,cap dac thu co yeu)
dm can b6, ,nhan vien phan xueing va cac khoan trich bao hiem xa. h6i, bao hiem
y te, bao hiem thdt nghiep (neu c6), kinh phi cong doan tren tien hong cua nhan
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vien phan xtr6ng theo quy dinh hien hanh cua Nha ntx6c, BO Quac phong.
Phuang pita') tinh nhu quy dinh tai Dieu 11 Thong to nay.
2. Chi phi tien an Oda ca cho cong nhan san xuat; cho can ba, nhan vien
quan 13'T phan xtramg theo quy dinh hien hanh.
3. Chi phi vat lieu sir dung cho nhu cau san xuat chung nhu vat lieu (king
de sira china tai san co dinh, dung cho cong tac quart 15T.
4. Chi phi khau hao tai san ca dinh thgc hien theo quy dinh
Bo Quac
phong ve mire trich khau hao vao gia san pham quoc ph6ng.
5. Chi phi cong cu, dung cu san xuat.
6. Chi phi dich vu mua ngodi, gam: Tien dien, ntrac, dien thoai, thue sira
china tai san co dinh, tien bac vac, van chuyen san pham va cac chi phi khac c6
lien quan.
7. Chi phi bang tien khac ngoai cac chi phi dal neu tren phuc vu cho hoat
dang cua phan xtremg.
Dieu 13. Chi phi ban hang cila hang hoa, dich vu san xuat, situ china
trong nifekc
1. Chi phi tien luang va cac khoan phu cap c6 tinh chat luang (khong bao
gom phu cap quoc phong an ninh, phu cap d;ac thu quan sty, phu cap thu hitt
ngtx6i lao Ong trong cac co' s6 cong nghiep quoc phong neng cot, phu cap dac thu
ca yeu) phai0 tra cho nhan vier' ban hang, nhan vien (long gOi, van chuyen, bac.
quan san pham va cac khoan trich bao hiem xa hoi, bao hiem y te, bao hiem
that nghiep (neu co), kinh phi cong doan theo quy dinh hien hanh cua Nha nuoc,
Bo Quac phong. Phuang phap tinh nhu quy dinh tai Dieu 11 Thong to nay.
2. Chi phi vat lieu, bao bi dung cho viec gift gin, &mg gal tieu thu san
pham, dung cho sira china tai san ca dinh.
3. Chi phi cong cu, dung cu dung cho qua trinh tieu thu san pham.
4. Chi phi khau hao tai san ca dinh &mg cho qua trinh tieu thu san pham,
nhu: Phuang tien boc do, phirang tien van chuyen va cac chi phi khac c6 lien
quan t6i khan hao tai san co dinh.
5. Chi phi nghiem thu san pham, chi phi bao hanh, chi phi huan luyen dap tao.
6. Chi phi dich vu mua ngoai, gam: Tien dien, ntroc, dien thoai, thue sira
china tai san co dinh, tien bOc vac, van chuyen san pham va cac chi phi khac c6
lien quan.
7. Chi phi bang tien khac ngodi cac chi phi da neu tren phuc vu cho qua
trinh tieu thu san pham.
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Dieu 14. Chi phi tai chinh ciia hang hoa, dich vu san xuat, sira chira
trong ntrofrc
Chi phi tai chinh bao gom cac khoan chi phi tra lai tien vay (neu co) lien
quan trtrc tiep den san xuat kinh doanh san pham va chenh lech tST gia (neu co)
trong qua trinh mua ban vat tu hang hoa va clugc phan bo cho don vi san pham
hang hoa, dich vu d6.
Dieu 15. Chi phi quail ly doanh nghiep elm hang hoa, dich vu san
xuat, sira chfra trong ntrov
Chi phi quan 117 doanh nghiep bao g6m cac chi phi gian tiep phuc vu cho
hog Ong chung ve dieu hanh, quan I 'Y san xuat kinh doanh cita,doanh nghiep,
khong tham gia trgc tiep vao qua trinh san xuat,,tieu thu san pham; ,dugc phan
bo theo tieu thirc thich hgp cho san pham quoc phOng va san pham kinh
bao
1. Chi phi ve tien luong, cac khoan phu cap c6 tinh chat luong (khOng bao
gom phu cap quoc phong an ninh, phu cap d:ac thit quan sir, phu cap thu but
nguii lao Ong trong cac co so' cong nghiep quoc phong nong cot, phu cap d:a.c thu
co,yeu)
cac khoan trich bao hiem xa. 116i, bao hiem y te, bao hiem that nghiep
(neu co), kinh phi cong doan dm can b6, nhan vien quan 1 'Y doanh nghiep theo
quy dinh hien hanh cua Nha nu6c, B6 Qu6c phOng. Phuong phop tinh nhu quy
dinh tai Dieu 11 Thong tu nay.
, 2. Chi phi tien luong th6i gian va cac khoan trich bao hiem xa h6i, bao
hiem y te, bao hiem that nghiep (neu c6), kinh phi cong doan dm can b6 nhan
vien trong nhang ngdy nghi le, tet, phep, ngdy h6i hop, hoc tap chinh tri, quan sir
theo quy dinh cua B6 Quoc ph6ng.
3. Chi phi vat lieu quart 1)'7 sir dung cho nhu cau quail 17 doanh nghiep nhu
vat lieu dung de sira china tai san co dinh, dimg cho cong tac quan
4. Chi phi cong cu, dung cu, 6 dung van phong.
5. Chi phi khau hao tai san c6 dinh dimg chung cho doanh nghiep nhu:
Nha lam viec cua ,cac phong ban, kho tang, vat kin trite, phuong tien truyen
dan, may moc, thiet bi quan 17 dung cho van phong va cac chi phi khac c6 lien
quan t6i khau hao tai san co dinh dung chung trong van phong.
6. Chi phi nghien cuu khoa hoc cong nghe (trir phan kinh phi do ngan
sach ho trg), chi huan luyen dao tao theo the d6 quy dinh, chi cho y to not b6.
7. Trg cap thoi viec, ra quan, tien luong ch6 huu theo the do (tit' phan
kinh phi dugc ngan sach ho trg).
8. Cac khoan chi cho lao c16ng ntr theo the d6.
9. Chi bao h6 lao d6ng, quan trang theo quy dinh.
9
10. Chi cong tac phi, phu cap tau xe di nghi phep cila can b6, cong nhan
vien trong doanh nghiep.
11. Chi phi cho cong tac Dang, doan thg tai doanh nghiep (phan chi ngoai
kinh phi dm cac to chirc nay dugc chi theo quy dinh).
12. Chi phi dich vu mua ngoai, g6m: Cong cu, dung cu,, dien, nuoc, dien
thoai, thug' sira china tai san , dinh, tien boc vac,, van chuyen hang hod, san
pham; tien mua bao hiem tai san, bao hiem san pham quart 17 theo du an (neu
co) va cac dich vu mua ngoai khac phuc vu cho cong tac quart 132.
13. Chi phi bang tien khac: Cac khoan chi phi hop VT, hop ngoai cac
khoan neu tren, sir dung cho nhu cau chung cua b6 phan quan
Dieu 16. Gia thanh toan bo ciia hang h6a, dich vu san xuat, sum china
trong ntakc
Gia thanh toan bo = , Chi phi nguyen vat lieu truc tip + Chi phi nhan cong
true tiep + Chi phi san xuat chung + Chi phi ban hang + Chi phi tai chinh (neu co)
+ Chi phi quart ly doanh nghiep.
Dieu 17. Cac not dung chi phi khong dirge tinh trong gia thanh than
san pham quac phong
1. Cac khoan chi phi khong dugc trir khi xac dinh thu nhap chiu thug de
tinh thug thu nhap doanh nghiep va cac khoan chi khong dugc tinh vao chi phi san
xuat va gia thanh san pham theo quy dinh cua cac van ban phap luat c6 lien quan.
2. Cac khoan chi cid dugc ngan sach Nha nu& bao dam.
Dieu 18. Lo'i nhu4n thy kien
1. Cac don vi doanh nghiep cung irng hang h6a, dich vu phuc vu quOc
phong dirge tinh lgi nhuan du kien phu hgp theo tong nhom san pham.
2. Ty le lgi nhuan du kign tinh trong gia thanh toan san pham theo tirng
nhom san pham, thgc hien theo quy dinh tai Phu luc III ban hanh kern theo
Thong to nay.
3. Lgi nhuan du kign dugc dux hien nhu sau:
a) Lgi nhuan cua san pham san xuat, sira china dugc xac dinh bang tST le
lgi nhuan du kien quy dinh cho tirng nhom san pham nhan (x) v6i gia thanh toan
b6 cua san pham;
b) DOi vai ban thanh phdm do doanh nghiep truck san xuat cung cap cho
doanh nghiep sau, thi tST le lgi nhuan du kien san pham cua doanh nghiep sau chi
dugc tinh tren phan gia tri thgc hien (trir gia tri ban thanh pham va chi phi ban thir).
c) San pham dat hang san xuat, sira china, cung img (ngoai nhiem vu) tai
cac xi nghiep, co s6 san xuat cua quan dOi chua hach toan kinh te, cac co s6.
10
nghien ciru, hoc vin nha truong, don vi su nghiSp cong lap dugc tinh bang 50%
ty 1S loi nhuan du kien quy dinh cho tang nhom san pham.
Dieu 19. Phu cap
Phu cap qu6c phong an ninh, phu cap dac thu quail six, phu cap thu but
nguari lao dOng trong cac co so. cong nghiSp quoc phOng nong cot, phu cap dac
thii co yeu (neu c6): Can cir quy dinh cua Nha nu6c, BO Quoc phong cho tiling
doi Wong throe hung theo tS7 le phan tram (%) tren tien luong cap bac quan so
bien chS de phan b6 cho san pham theo tin luong cong nhan true tiSp.
Dieu 20. Thus gia tri gia tang, thus khac
D6i vui san pham thuOc dien chiu thus gia tri gia tang, thuS khac (neu co)
duoc tinh theo quy dinh cua phap luat hiSn hanh NTS thuS.
Chu'o'ng III
QUAN LY GIA
Muc 1
GIA MUA SAM HANG HOA, DICH VU
Dieu 21. Gia mua sam hang h6a, dich vu phuc vu quiic phOng
1. Cac loaf hang Ma, dich vu (trir gia cac goi thau thu0c du an dau tu, xay
dung) truck khi dugc cap c6 tham quyen quyet dinh mua sam deu phai dugc
tham dinh gia theo quy dinh cua phap luat ve quan 13'T gia.
2. Phuong phap xac dinh gia hang hoa,,dich vu mua sam theo quy dinh tai
Dieu 6 Thong to nay va cac phuong phap tham dinh gia khac theo quy dinh tai
HS thong tieu chuan tham dinh gia ViSt Nam do BO Tai chinh ban hanh.
3. Hang Ma, dich vu mua sam phai trong pham vi du toan ngan soch dugc
BO giao, neu vuot du toan ngan sach phai bac, cao BO Quoc phong xem xet,
quyet dinh tru6c khi mua sam.
Dieu 22. Gia goi thau mua sam tap trung
D6i vai cac gOi thau mua sam tap trung, throe BO Qu6c phong us7 quySn
cho chi huy,co quan, don vi trgc thuOc 13"(5 Quoc phong phe duySt
hoach lira
chon nha thau phai coy kien tham gia bang van ban dm Cuc Tai chinh/BO Quoc
phong ve gia goi thau.
Dieu 23. Gia goi thAu mua sam hang diy trir quoc gia
D6i v6i gia cac goi thau cua cac don vi &roc BO Qu6c phong giao ks
hoach mua sam hang du trir quoc gia, Cue Tai chinh/BO Quoc phOng tham dinh
gia gOi thau, Cuc Ke hoach va Dau tu/BO QuOc phong tong hop trinh Thu
truong BO Qu6c phong phe duySt theo quy dinh.
11
Dieu 24. HO so' phu'ong an gia g6i thAu
Ho so phuong an gia cac g6i thau mua sam thirc hien theo quy dinh cua
phap luat ye ddu than.
Muc 2
GIA HANG HOA, DICH VU DAT HANG
GIAO Kt HOACH, CHI DINH THAU
Dieu 25. Gia thanh town hang hoa, Bich vu
1. Cac, loci hang hoa, dich vu (trir hang hod: dich vu thuOc dtr
dau tu,
xay dung) deu phai dugc cap c6 tham quyen quyet dinh gia theo quy dinh cua
phap luat ye quan 13'7 gia.
2. Phucmg phap xac dinh gia hang h6a, dich vu theo quy dinh tai Dieu 6
Thong tu nay.
3. D6i voi hang hoa, dich vu truck khi lap, trinh he so phuong an gia deu
phai dugc cap c6 tham quyen phe duyet dinh mirc kinh is 1(57 thuat hoac thiet ke
k'S'T thuat - tong der toan (doi yed san pham clang tau, phuong tien thug, san pham
thuOc cac chuong trinh du an) lam can dr xac dinh
4. Xac dinh gia thanh toan:
Gia thanh toan = Chi phi nguyen vat lieu tivc tip + Chi phi nhan cong
tmc tiep + Chi phi san xuat chung + Chi phi ban hang + Chi phi tai chinh (neu
co) + Chi phi quan 13'T doanh nghiep + Lgi nhuan dux kiSn + Phu cap qu'Oc phong
an ninh, phu cap dac thin quan six, phu cap thu hitt ngtred lao Ong trong cac co sa
cong nghiep quoc phong net-1g cot, phu cap dac thu co yeu (neu co) + Thue gia tri
gia tang, thus khac (neu co) - Cac khoan da duyc ngan sach bao dam.
Dieu 26. HO so' phirong an gia
1. I-16' so phuong an gia, bao
a) Cong van de nghi co quan co tham quyen dinh gia, dieu chinh
b) Ban tinh gia hang hoa, dich vu, san pham san xuAt, sira chira, cung irng
theo quy dinh tai Phu luc I, Phu luc II ban hanh kern theo Thong tu nay.
c) Van ban tong hgp 3"7 kien tham gia cua cac co quan lien quan (kern theo
ban sao y kien cua cac co quan neu co).
d) Van ban tham dinh phuong an gia cua cac co quan co chIrc nang tham
dinh theo quy dinh (kern theo phu luc giai trinh chi tiet).
d) QuySt dinh phe duyet dinh mirc kinh
thu4t, thiet ke kS"7 thuat-tOng
du toan (kern theo phu luc giai trinh chi tiSt).
e) Cac tai lieu c6 lien quan khac.
2. Gial trinh phuong an gia
12
a) Six can thiet phai dinh gia hoac dieu chinh gia hang h6a, dich vu (tinh hinh
san xuat, kink doanh; dien bien gia ca thi twang trong nu6c, khu vvc, the giai).
b) Can cir phai dinh gia hoac dieu chinh gia hang Ma, dich vu (cac van
ban quy pham phap luat lien quan).
Muc 3
GIA NHA .43 CHiNH SACH, GIA THUE NHA CONG VU
Dieu 27. Gia nha & chinh sach
1. Cac loai nha o chinh sach ban cho can bO quan dOi deu phai dugc cap
c6 tham quyen phe duyet gia ban theo quy dinh cua phap luat ve gia.
2. Gia
ii
ban nha 6 chinh sach dugc tinh du
chi phi d6 thu
Win ddu tu
xay dirng,
,
tien sir dung dat va lai vay (feu co); chi phi quan ly, van hanh
trong qua trinh sir dung; chi phi bao tri nha 6; lgi nhuan du kien cua chu dau tu
dir an (lieu co); thue gia tri gia tang (neu co) va cac chi phi hop le khac.
3. D6i v6i cac dtr an chua du dieu kien xac dinh gia ban chinh thirc theo
quy dinh, nhung chu dau tu dv an va cac dOi tugng dugc mua nha chinh sach c6
six &Ong thuan de nghi gia ban chinh thirc, BO Quoc phong se xem xet quyet dinh
neu dam bao cac dieu kien sau: Co van ban giai trinh chi tiet ve phuong an xir 13'T
chenh Lech gia tang hoac giam so voi gia ban chinh thirc; dam bao thu du cac chi
phi de thu hoi von ddu tu xay dvng, ke ca tien sir dung dat va lai vay (neu co).
Dieu 28. Gia thue nha cong vu
Gia thue nha cong vv, thirc hien theo quy dinh cua phap luat ve quan ly
gia thue nha ding vv.
Muc 4
GIA CAC LORI HANG HOA, DICH VU KHAC
Dieu 29. Gia cac 1,30 hang hoa, dich vu khac
Gia cac loai hang hoa, dich vu khac, gOm:
1. Gia cu6c van chuyen vat lieu xay dvng, hang hoa ra dao.
2. Gia thu6c china benh.
3. Gia cac loai hang Ma, dich vu khac chua dugc quy dinh tai cac Dieu
21, 22, 23, 27 va Dieu 28 Thong tu nay.
Dieu 30. Phwung phap xac dinh gia hang hoa, dich vu khac
Gia cac loai hang h6a, dich vv khac xac dinh theo quy dinh cua phap luat
ve quan ly gia.
13
Chtromg IV
THAM QUYEN DINH GIA, TRiNH TI1 THU TUC THAM DINH GIA
Dieu 31. Tham quyen dinh gia
1. B8 truong 138 Qu'oc phong guy& dinh
, a) Gia giefi han tOi da, mire gia cu the cac loci hang hoa, dich vu do 138
Quoc p
hong dat hang, giao , hoach va chi dinh thau (d81 v6i mot sotruerng hgp
cu the) cho cac don vi, doanh nghiep thu8c 138 QuOc phong san xuat, sira china,
cung ung va dugc thanh town bang nguon ngan sach nha nuac.
b) Gia hang h6a, dich vu qu8c phong do BO QuO'c phong dat hang tai cac
doanh nghiep theo ke hoach cua Chinh phU, thanh town bang ngan sach nha
c) Gia hang du trcr qu8c gia ve qu8c phong trong nam ke hoach, sau khi
coy kien tham gia bang van ban dm BO Tai chinh.
d) Gia nha o chinh sach gia dinh can b8 quan d8i, nha cong
nhang du an do 138 Quoc phong truc tiep chi dao trien khai thuc hien.
d) Dinh gia cac san pham trong Phu 1uc IV ban hanh kern theo Thong tu
nay; tj "3/ quyen cho chi huy co quan, don vi true thuc BO Quoc phong phe duyet
gia trong mot so truong hgp cu the.
2. Chi huy co quan, don vi true thuc Bo Quoc phong quyet dinh
a) Gia cac loci hang hoa, dich vu phuc vu qu8c phong dugc 138 trueeng 138
Qu8c phong uy quyen va giri guy& dinh gia ve Cuc Tai chinh/B8 Quoc phong
de theo dCji, quasi 1Y, tong hgp bao can theo quy dinh.
b) Gia mua sam hang h6a, dich vu phuc vu qu8c phong theo phan cap cila
138 Quoc phong tren co soy tuan thn quy dinh tai Dieu 21, Dieu 22, Dieu 23 ciia
ThOng tu nay.
c) Gia nha chinh sach gia dinh can 1)8 pan d8i, nha cong vu dOi \Teri
nhung du an do 138 Quoc phong uy quyen cho don vi thuc hien.
Dieu 32. Trinh tty, thu tuc thAm dinh gia
1. Co quan Tai chinh cac cap theo quy dinh tai Dieu 36, Dieu 37 Thong tu
nay, co trach nhiem
tri phi hgp,
cac
quan chirc Wang tham dinh gia
hang hoa, dich
bao cao cap c6 tham quyen quyet dinh gia theo quy dinh tai
Dieu 31 Th8ng tu nay.
2. D8i v6i nhang tai san ma sau khi c6 bao cao tham dinh cUa co quan tham
dinh gia, co quan hoac ngueei c6 tham quyen phe duyet gia thay can thiet phai c6
kien tham dinh them, thi thanh lap I-18i dong tham dinh de tham dinh gia.
14
H6i dOng tham dinh gia phai c6 it nhat mot thanh vien da qua dao tao, boi
⟩ nghiep vu chuyen nganh tham dinh gia theo quy dinh cua B6 Tai chinh
hoac da c6 van bang tot nghiep cao dang, dai hoc, sau dai hoc chuyen nganh vat
gia, tham dinh gia.
H6i dOng tham dinh gia do chi huy don vi c6 tai san can tham dinh gia
lam Chu tich H6i dOng, cac thanh vien khac gom dai dien cac don vi chuyen
mon ve quail 1)'T hoac quan 1)'T tai chinh cua don vi c6 tai san can than' dinh
gia, cac thanh vien khac do Chu tich H6i &mg can cir vao tinh chat dm tai
san de quyet dinh. H6i dOng tham dinh gia tax giai the sau khi hoan thanh
nhiem vu.
Trinh tg, thu tuc tham dinh gia, quyen va nghia vu cua H6i d'Ong tham
dinh gia, chi phi tham dinh gia thgc hien theo quy dinh cua phap luat ve gia.
Dieu 33. Trinh phirong an gia
1. Hang hoa, dich vu thu6c tham quyen dinh gia cua B6 trugng Bo QuOc
phong do cac don vi trgc thu6c B6 Quoc phong trinh phuong an gia.
2. Hang h6a, dich vu thu8c tham quyen dinh gia dm chi huy cac don vi
trgc thu6c B6 QuOc phOng do co quan trgc tiep mua sam, dat hang trinh phuong
an gia.
3. Doanh nghiep, don vi san xuat lap phuong an gia trinh B6 QuOc phong
(qua Cuc Tai chinh/B6 Quoc phOng), don vi dart hang va co quan chu quan cap
tren de tham dinh.
4. Khi don vi, doanh nghiep trinh phuong an gia phai giri kern File hO so
phuong an gia.
Dieu 34. Thai han tham dinh phuvng an gia va quyet dinh gia
1. Thad han tham dinh phuong an gia t6i da khong qua 10 ngdy lam viec,
ke tir ngdy nhan du hos so phuong an gia theo quy dinh.
2. Ke tit ngay nhan dugc phuong an gia da co y kien cua co quan tham
dinh gia, thoi han quyet dinh gia cua cac cap t8i da khong qua 10 ngay lam viec.
3. Trueng hgp can thiet phai keo dai them tiled gian tham dinh phuong an
gia, quy& dinh gia thi co. quan, don vi co tham quyen tham dinh phuong an gia
hoac co quan c6 tham quyen quyet dinh gia phai thong bao bang van ban va neu
fa 1)2 do phai keo dai cho co quan trinh phuong an gia biet; thai gian keo dai
khong qua 15 ngdy lam viec.
15
Chiming V
TRACH NHIEM CUA CAC CO QUAN DON VI
, Dieu 35. Trach nhiem ctia chi huy
quan, don vi trtyc thuoc
Quoc phong
Bo
1. Chi huy co quan, don vi mua sam, dat hang
a) Tar& ngay 31/12 hang nam bao cao ke hoach tham dinh, phe duyet gia cita
nam sau ve BO Quo'c phong (qua Cuc Tai chinh/BO Quoc phong).
b) Tham dinh phuong an giA mua sam, san xuat, sira china, cung irng cac hang
dich vu phuc vu quoc phong theo dat hang, giao ke hoach va chi dinh thau (dOl
vOi mot so truemg hop cu the) cira BO Quoc phong, bao cao BO Quoc ph6ng (qua
Cuc Tai chinh/BO Qu6c ph6ng).
2. Chi huy co quan, don vi cap tren doanh nghiep
a) Tham dinh, phe duyet dinh mire kinh to-k5T thuat cac san pliant do cac
don vi, doanh nghiep thuOc quyen san xuat, sira china. Rieng dinh mirc kinh te-
ky thuat san pham sira china nganh ten lira, khi tai dac chimg, quan khi, xe-may,
tang thiet giap do Chu nhiem Tong cuc KS'7thuat phe duyet.
b) Thant dinh phuong an gia thanh toan san pliant do cac don vi, doanh nghiep
thuOc quyen san xuat the loci sung, phao,,bom, min, km dan, dan, khi tai quang hoc, 'Ong
no,
no, hat no, ngoi no, thuoc phOng, thuoc no, day chay charn va phu tong sung, phoo; dOng
tau, phuong tien thug, bao cat) BO Qu6c phong (qua Cuc Tai chinh/BO Quoc phong).
Dieu 36. Trach nhiem ctia Cuc Tai chinh
1. Tham dinh va trinh BO Qu6c phong phuong an gia thuOc quyen quyet
dinh giA dm BO truang BO QuOc phong.
2. Tham muu, de xuat \Teri BO throng BO Qu6c phong xem xet, quyet dinh
uy quyen cho chi huy co quan, don vi true thuOc BO Quoc phong phe duyet gia
trong mot so truong hgp cu the (ngoai danh muc BO Quoc phong quyet dinh gia
tai Phu luc IV ban hanh kern theo Thong tu nay).
3. Tham dinh gia hang du tit qw'r5c gia ve qu(')c phong, bat) cao BO Qu6c
phOng xin 3'7 kien tham gia cua BO Tai chinh bang van ban truov khi trinh BO
truth-1g BO Quoc phong quyet dinh gia.
4. Tham dinh gia gOi than do BO Qu6c phong phe duyet ke hoach lira chon
nha th'Au theo quy dinh tai DILI 21 cila ThOng tu nay; tham gia y kien ve giA cac
goi thau dugc BO us/ quyen cho chi huy co ,quan, don vi true thuOc BO Quoc
phong phe duyet ke hoach lga chon nha thau theo quy dinh tai Dieu 22 dia.
Thong tu nay.
5. Tham gia y kien ve phuong an gia san xuat, sira china, cung irng hang
hoa, dich vu phuc vu qu6c phong theo dat hang, giao ke hoach va chi dinh
16
than cua Bo Qu6c phong do B6 truong B6 Qu6c phong uST quyen cho chi huy co
quan, don vi truc thu'6c B6 Quoc phong quyet dinh gia.
6. Kiem tra, thanh tra viec thuc hien cac quy dinh tai Thong to ,nay, bao
cao B6 truong B6 Quoc phong
13'T cac hanh vi vi pham phap luat ye quail 1.57
gia theo quy dinh caa phap luat.
Dieu 37. Trach nhiem ctia co' quan tai chinh cac
quan, dun vi trtyc
thuOc 13i) Queic pilling
,
1. Chu tri, ph6i hop cac co quan chirc nang gill') chi huy co quan, don vi
tham dinh phuong an gia tai san, hang Ma, dich vu do B6 truong B6 Quoc phong
quye't dinh gia de bao cao B6 Qu6c phong (qua Cuc Tai chinh/B6 Qu6c phong).
2. Chii tri, ph6i hop v6i cac co quan chuc Wang tham dinh phuong an gia
tai san, hang hoa, dich vu trinh chi huy co quan, don vi quyet dinh gia theo quy
dinh cua B6 Qu6c phOng.
Chuang VI
DIEU KHOAN THI HANH
Dieu 38. Hieu lirethi hanh
1. Thong tu nay c6 hieu luc thi hanh ke tir ngdy 15 thang 02 nam 2015 va
thay the Th8ng tu s6 20/2009/TT-BQP ngay 14/5/2009 cila B6 Qu6c phong ve
htrong dran lap, trinh, tham dinh phuong an gia va guy& dinh gia cac loci hang
hod, dich vu phuc vu quoc phong.
2. Cac quy dinh tai Thong tu nay duoc ap dung tir ngay 01/01/2015.
Dieu 39. Trach nhiem thi hanh
1. Thu truong BO T6ng Tham muu, T6ng cue Chinh tri; Chu nhiem cac
Tong cuc, chi huy cac co quan don vi chiu trach nhiem thi hanh Thong to nay.
2. Cuc truong Cuc Tai chinh chiu trach nhiem to chirc thuc hien Thong tu nay.
3. Khi Nha nu6c, B6 Quoc ph6ng c6,nhang thay d61 ve chinh sach tai
chinh,
ca. lam anh hu&ng den cac yeu to chi phi trong gia thanh toan san
pham quoc ph6ng, B6 Quoc ph6ng e xem xet, huong dan nguyen tac dieu chinh
gia thanh toan cho pha hop./.
Nal nhirn:
- Bo twang BQP
bao cao);
- Cac Thir truang BQP, Chit nhiem TCCT;
- Cac ca quan, donvi truc thu(ic BQP;
- Cuc Tai chinh/BQP;
- Vu Phap ch6/BQP;
- Luu: VT, THBD; T96
KT. BO TRUONG
THU' TRUONG
Thuo'ng tu'Ong Le Hilu Dirc
17
1-1
li
t0
Ten san pham
San lixong thy
kien
1
1
I
N
Gia gang thin
hien
C...)
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