B TI CHNH - B XY DNG - CNG HA X HI CH NGHA VIT NAM

B NNG NGHIP V PHT c lp - T do - Hnh phc

TRIN NNG THN ----------------
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S: 75/2012/TTLT-BTC-BXD- H Ni, ngy 15 thng 5 nm 2012
BNNPTNT

THNG T LIN TCH

HNG DN NGUYN TC, PHNG PHP XC NH V THM QUYN QUYT NH GI
TIU TH NC SCH TI CC TH, KHU CNG NGHIP V KHU VC NNG THN
Cn c Ngh nh s 170/2003/ N- CP ngy 25/12/2003 ca Chnh ph quy nh chi tit thi hnh mt
s iu ca Php lnh gi; Ngh nh 75/2008/N-CP ngy 9/6/2008 ca Chnh ph v vic sa i,
b sung mt s iu ca Ngh nh s 170/2003/N-CP;
Cn c Ngh nh s 117/2007/N-CP ngy 11/7/2007 ca Chnh ph v sn xut, cung cp v tiu
th nc sch;Ngh nh s 124 /2011/N-CP ngy 28/12/2011 ca Chnh ph sa i, b sung mt
s iu ca Ngh nh s 117/2007/N-CP ngy 11/7/2007 ca Chnh ph v sn xut, cung cp v
tiu th nc sch;
Cn c Ngh nh s 118/2008/N-CP ngy 27/11/2008 ca Chnh ph quy nh chc nng, nhim v,
quyn hn v c cu t chc ca B Ti chnh;
Cn c Ngh nh s 17/2008/N-CP ngy 04/02/2008 ca Chnh ph quy nh chc nng, nhim v,
quyn hn v c cu t chc ca B Xy dng;
Cn c Ngh nh s 01/2008/N-CP ngy 03/01/2008 ca Chnh ph quy nh chc nng, nhim v,
quyn hn v c cu t chc ca B Nng nghip v Pht trin nng thn;
Cn c Quyt nh s 2147/Q-TTg ngy 24/11/2010 ca Th tng Chnh ph ph duyt Chng
trnh quc gia chng tht thot, tht thu nc sch n nm 2025.
B trng B Ti chnh; B trng B Xy dng; B trng B Nng nghip v Pht trin nng thn
ban hnh Thng t lin tch hng dn nguyn tc, phng php xc nh v thm quyn quyt nh
gi tiu th nc sch ti cc th, khu cng nghip v khu vc nng thn nh sau:
Chng I
QUY NH CHUNG
iu 1. Phm vi iu chnh
Thng t ny hng dn nguyn tc, phng php xc nh gi tiu th nc sch v thm quyn
quyt nh gi tiu th nc sch lm c s cho cc t chc c thm quyn theo quy nh ca
php lut v quy nh ti Thng t ny lp, trnh, ph duyt phng n gi v quyt nh gi tiu th
nc sch thc hin ti cc th, khu cng nghip v khu vc nng thn.
iu 2. i tng p dng
Thng t ny p dng i vi cc t chc c thm quyn lp, trnh, thm nh phng n gi v
quyt nh gi tiu th nc sch theo quy nh ca php lut v quy nh ti Thng t ny; cc n
v cp nc thc hin dch v cp nc trong lnh vc bn bun, bn l v cc khch hng s dng
nc sch.
Chng II
NGUYN TC XC NH GI TIU TH NC SCH
iu 3. Nguyn tc xc nh gi tiu th nc sch
1. Gi tiu th nc sch phi c tnh ng, tnh chi ph sn xut hp l, gi thnh ton b trong
qu trnh sn xut, phn phi, tiu th (bao gm c chi ph duy tr u ni) cc n v cp nc
duy tr v pht trin trn c s cc quy chun, tiu chun, nh mc kinh t k thut c c quan c
thm quyn theo quy nh ca php lut cng b hoc ban hnh v li nhun nh mc hp l ca
khi lng nc thng phm do cc t chc, c nhn thc hin mt phn hoc thc hin tt c cc
hot ng khai thc, sn xut, truyn dn, bn bun v bn l nc sch (gi tt l n v cp nc)
theo quy nh ca Quy ch tnh gi do Nh nc ban hnh v hng dn ti Thng t ny; ph hp
vi quan h cung cu v nc sch v iu kin pht trin kinh t x hi ca t nc, khu vc v
thu nhp ca ngi dn trong tng thi k; Bo m quyn v li ch hp php ca cc n v cp
nc v khch hng s dng nc; Khuyn khch cc n v cp nc sch nng cao cht lng
dch v v phn u gim chi ph, gim tht thot, tht thu nc p ng nhu cu ca khch hng,
ng thi khuyn khch khch hng s dng nc tit kim v khuyn khch cc nh u t u t
vo hot ng sn xut, cung ng v tiu th nc sch.
2. Gi tiu th nc sch ca n v cp nc khng phn bit theo thnh phn kinh t; khng phn
bit i tng s dng nc l t chc, c nhn trong nc hay nc ngoi, nhng c xc nh
cho tng mc ch s dng nc khc nhau nh: nc dng cho sinh hot ca dn c (c xt n
chnh sch h tr cho cc i tng s dng nc l cc h ngho thuc cc vng ng bo dn tc
v min ni, vng bi ngang ven bin v hi o, vng bin gii theo tiu ch quy nh hin hnh ca
Nh nc); nc dng cho cc c quan hnh chnh, t chc s nghip; cho sn xut, kinh doanh,
dch v, ph hp vi c im tiu dng nc, ngun nc v iu kin sn xut nc ca tng
vng, tng a phng, tng khu vc.
3. Gi tiu th nc sch c quy nh theo nguyn tc xc nh gi quy nh ti Khon 1 iu ny
theo ng nguyn tc, phng php xc nh gi, ng thm quyn v nm trong khung gi hoc gii
hn gi do Nh nc quy nh; nhng phi ph hp vi cht lng nc theo Quy chun k thut
hin hnh do c quan c thm quyn theo quy nh ca php lut cng b hoc ban hnh.
4. Trng hp gi tiu th nc sch do U ban nhn dn tnh, thnh ph trc thuc Trung ng
(sau y gi tt l U ban nhn dn cp tnh) quyt nh (hoc ph duyt) thp hn phng n gi
nc sch do cc n v cp nc lp c S Ti chnh thm nh theo cc nguyn tc tnh
ng, tnh quy nh trn y th hng nm U ban nhn dn cp tnh phi xem xt, cp b t ngn
sch a phng hoc c c ch h tr hp l ph hp vi thm quyn v cc quy nh ca php lut
bo m cho cc n v sn xut, cung ng nc sch b p chi ph, tin hnh sn xut kinh
doanh bnh thng, tr trng hp nc sch c sn xut t cc d n nc sch c u t
theo phng thc BOT.
iu 4. Nguyn tc iu chnh gi
Hng nm, khi cc yu t cu thnh chi ph sn xut, cung ng nc sch tnh theo cc nguyn tc
quy nh ti iu 3 v cc phng php xc nh tng chi ph sn xut quy nh ti iu 5 Thng t
ny c bin ng hoc khi c s thay i v cng ngh x l nc, quy chun cht lng dch v; s
thay i v c ch chnh sch ca Nh nc c lin quan lm gi thnh tiu th nc sch tng
(hoc gim) th cp c thm quyn quyt nh (hoc ph duyt) gi nc quy nh ti Thng t ny
phi xem xt iu chnh tng (hoc gim) khung gi, mc gi tiu th nc sch c th cho ph hp.
Chng III
PHNG PHP XC NH GI TIU TH NC SCH
iu 5. Phng php xc nh tng chi ph sn xut, kinh doanh ca sn phm nc sch
1. Tng chi ph sn xut hp l, hp l ca sn phm nc sch lm c s tnh gi thnh ton b
v tnh gi 01 mt khi (m3) nc sch phi c tnh cho sn lng nc thng phm tng ng
trong k tnh ton theo cc quy chun, tiu chun nh mc kinh t k thut sn xut nc sch do c
quan c thm quyn theo quy nh ca php lut cng b hoc ban hnh, (khng tnh theo mc chi
ph sn xut bnh qun thc t ca cc n v cp nc trong tnh) bao gm cc chi ph sau:
STT Ni dung chi ph K hiu
1 Chi ph vt t trc tip Cvt
2 Chi ph nhn cng trc tip CNC
3 Chi ph sn xut chung CSXC
4 Cng chi ph sn xut (1+2+3) CP
5 Chi ph qun l doanh nghip Cq
6 Chi ph bn hng Cb
Tng chi ph sn xut, kinh doanh nc sch (4+5+6) Ct
2. i vi nc sch ti cc th, khu cng nghip (bao gm cc khu cng nghip, khu ch xut,
khu cng ngh cao, khu kinh t - gi tt l khu cng nghip), ni dung tng khon chi ph c xc
nh nh sau:
a) Chi ph vt t trc tip bao gm cc chi ph nguyn, nhin vt liu, ng lc s dng trc tip sn
xut ra sn phm nh: cc chi ph bng tin chi tr khi mua nc sch, nc th (i vi cc
doanh nghip phi mua nc sch, nc th), in, phn, clo v cc vt liu ph dng cho cng tc
x l nc.
Chi ph vt t trc tip c xc nh bng tng khi lng ca tng loi vt t s dng nhn (x) vi
n gi vt t tng ng; trong :
- Khi lng vt t s dng sn xut nc sch p dng theo quy chun, tiu chun nh mc
kinh t - k thut sn xut nc sch do c quan c thm quyn theo quy nh ca php lut cng b
hoc ban hnh. i vi cc loi vt t a vo sn xut cha c quy chun, tiu chun nh mc kinh
t k thut do c quan c thm quyn cng b hoc ban hnh th Ch tch Hi ng qun tr hoc
Tng gim c, gim c n v cp nc xy dng nh mc tnh trong phng n gi tiu th nc
sch trnh y ban nhn dn cp tnh ph duyt;
- Gi vt t l gi mua thc t theo gi do Nh nc quy nh hoc thng bo gi, hng dn gi ti
thi im tnh ton (i vi nhng loi vt t Nh nc cn quy nh gi v qun l gi theo cc hnh
thc: ng k gi, k khai gi, hip thng gi, cng khai thng tin v gi) hoc gi th trng ghi trn
ha n theo quy nh ca php lut ca ngi bn hng ti thi im cn tnh ton (i vi nhng
vt t khng thuc danh mc do Nh nc quy nh hoc thng bo gi, hng dn gi) cng (+) vi
chi ph lu thng hp l n ni sn xut, cung ng nc (nu c).
b) Chi ph nhn cng trc tip bao gm cc khon chi ph bng tin m cc n v cp nc phi tr
cho ngi lao ng trc tip sn xut nh: tin lng, tin cng v cc khon ph cp c tnh cht
lng, chi n ca, chi bo him x hi, bo him y t, bo him tht nghip, kinh ph cng on v cc
khon chi khc theo quy nh ca cng nhn trc tip sn xut nc, trong :
- Chi ph tin lng, tin cng c xc nh bng s lng ngy cng theo nh mc kinh t - k
thut sn xut nc sch do c quan c thm quyn theo quy nh ca php lut cng b hoc ban
hnh nhn (x) vi n gi ngy cng tng ng (n gi ngy cng bao gm: tin lng c bn, cc
khon ph cp lng theo quy nh ca Nh nc);
- Chi ph tin n gia ca (nu c) cho ngi lao ng tham gia vo hot ng kinh doanh ca doanh
nghip theo quy nh hin hnh ca Nh nc;
- Chi ph bo him x hi, bo him y t, bo him tht nghip, kinh ph cng on v cc khon chi
khc (nu c) ca cng nhn trc tip sn xut theo quy nh hin hnh ca Nh nc.
c) Chi ph sn xut chung l cc khon chi ph sn xut gin tip (ngoi cc chi ph vt t trc tip v
chi ph nhn cng trc tip quy nh ti im a, im b Khon 2 iu ny) pht sinh cc n v sn
xut ca doanh nghip bao gm: khu hao, sa cha ti sn c nh; chi ph vt liu, cng c, dng
c dng cho phn xng; tin lng, ph cp lng, tin n gia ca (nu c) tr cho nhn vin phn
xng; bo him x hi, bo him y t, bo him tht nghip v kinh ph cng on ca cn b nhn
vin phn xng; chi ph kim nghim tiu chun nc sch, chi ph dch v mua ngoi v cc chi ph
bng tin khc c tnh vo gi thnh theo quy nh ca php lut.
Phng php xc nh chi ph vt t, dch v, chi ph nhn cng trong chi ph sn xut chung p dng
nh quy nh ti cc im a, b Khon 2 iu ny.
Chi ph khu hao ti sn c nh (TSC) thc hin theo quy nh ca B Ti chnh v ch qun l,
s dng v trch khu hao ti sn c nh.
d) Chi ph qun l doanh nghip l tng cc chi ph chi cho b my qun l v iu hnh doanh
nghip, cc khon chi ph c tnh cht chung ca ton doanh nghip bao gm: khu hao, sa cha
TSC phc v b my qun l v iu hnh trong doanh nghip; chi ph tin lng, tin cng v cc
khon ph cp, tin n gia ca (nu c) tr cho ban gim c v nhn vin qun l cc phng ban;
bo him x hi, bo him y t; bo him tht nghip v kinh ph cng on ca b my qun l
doanh nghip; chi ph vt liu, dng cho vn phng, cc khon thu, ph v l ph, chi ph dch v
mua ngoi thuc vn phng doanh nghip; cc chi ph chung khc cho ton doanh nghip nh: chi tr
li vay, cc khon d phng gim gi hng tn kho, d phng n phi thu kh i, chi ph tip tn,
giao dch, chi ph nghin cu khoa hc, nghin cu i mi cng ngh, chi sng kin, ci tin, chi bo
v mi trng, chi ph gio dc, o to, chi y t cho ngi lao ng ca doanh nghip, chi ph cho
lao ng n, chi ph lin quan n cp nc an ton, cc khon chi ph qun l khc theo ch quy
nh hin hnh. Chi ph qun l doanh nghip c phn b vo gi thnh theo cc tiu thc ph hp
cho cc sn phm ca doanh nghip nh: sn xut nc sch, xy lp v cc sn phm khc ca
doanh nghip (nu c); cc khon chi ph qun l khc theo ch quy nh hin hnh ca Nh
nc.
Phng php xc nh chi ph vt t, dch v, chi ph nhn cng, chi ph khu hao ti sn c nh
trong chi ph qun l doanh nghip p dng nh quy nh ti cc im a, b, c Khon 2 iu ny.
) Chi ph bn hng l ton b cc chi ph lin quan ti vic tiu th sn phm, dch v bao gm: chi
ph u t ng b bao gm c ng h o nc v thit b ph tr khc t mng cp III n im
u ni vi khch hng s dng nc tr trng hp cc bn c tha thun khc; tin lng, cc
khon ph cp lng, tin n gia ca (nu c); bo him x hi; bo him y t, bo him tht nghip,
kinh ph cng on v cc khon chi ph theo quy nh ca nhn vin bn hng; chi ph qung co; chi
ph dch v mua ngoi, chi ph duy tr u ni v cc khon chi ph khc theo ch quy nh hin
hnh ca Nh nc. Phng php xc nh tng mc chi ph ca chi ph bn hng p dng nh quy
nh ti cc im a, b, c, d Khon 2 iu ny.
Chi ph duy tr u ni l chi ph qun l, duy tr cc u ni hin ang s dng (k c trng hp
khch hng khng s dng nc) v s s dng trong k k hoch cung cp nc nhm bo m
cht lng dch v cp nc theo nhu cu ca khch hng. Chi ph duy tr u ni do U ban nhn
dn cp tnh quy nh c th tnh bng mt t l nht nh tnh trn tng chi ph sn xut, bo m ph
hp vi iu kin thc t s dng nc ti a phng.
3. i vi nc sch khu vc nng thn, ni dung cc khon chi ph xc nh nh sau:
a) Chi ph vt t trc tip bao gm cc chi ph nguyn, nhin vt liu, ng lc s dng trc tip sn
xut ra sn phm nh: tin nc sch, nc th (i vi cc n v sn xut phi mua nc sch,
nc th), in, phn, clo v cc vt liu ph dng cho cng tc x l nc.
Chi ph vt t trc tip c xc nh bng tng khi lng ca tng loi vt t s dng nhn (x) vi
n gi vt t tng ng; trong :
- Khi lng vt t ch yu s dng sn xut nc sch p dng theo quy chun, tiu chun nh
mc kinh t - k thut sn xut nc sch do c quan c thm quyn theo quy nh ca php lut
cng b hoc ban hnh.
- Gi vt t l gi mua thc t theo gi do Nh nc quy nh hoc thng bo gi, hng dn gi ti
thi im tnh ton (i vi nhng loi vt t Nh nc cn quy nh gi v qun l gi theo cc hnh
thc ng k gi, k khai gi, hip thng gi, cng khai thng tin v gi) hoc gi th trng ghi trn
ha n theo quy nh ca php lut ca ngi bn hng ti thi im tnh ton (i vi nhng vt t
khng thuc danh mc do Nh nc quy nh hoc thng bo gi, hng dn gi) cng (+) vi chi
ph lu thng hp l n ni sn xut, cung ng nc (nu c).
b) Chi ph nhn cng trc tip
- Nu cc cng trnh cp nc c u t bng ngun vn c ngun gc t ngn sch nh nc v
trc tip t ngn sch nh nc do cc doanh nghip, n v s nghip cng lp c thnh lp theo
quy nh ca Nh nc thc hin vic qun l, vn hnh kinh doanh nc sch khu vc nng
thn th chi ph nhn cng trc tip c xc nh theo phng php tnh nh i vi chi ph nhn
cng trc tip sn xut nc sch ti cc th, khu cng nghip, c th:
+ Chi ph tin lng, tin cng c xc nh bng s lng ngy cng theo nh mc kinh t - k
thut sn xut nc sch do c quan c thm quyn theo quy nh ca php lut cng b hoc ban
hnh nhn (x) vi n gi ngy cng tng ng (n gi ngy cng bao gm: tin lng c bn, cc
khon ph cp lng theo quy nh ca Nh nc ph hp vi loi hnh doanh nghip v n v s
nghip cng lp);
+ Chi ph tin n gia ca (nu c) cho ngi lao ng tham gia vo hot ng kinh doanh ca doanh
nghip thc hin theo quy nh hin hnh ca Nh nc;
+ Chi ph bo him x hi, bo him y t, bo him tht nghip v kinh ph cng on v cc chi ph
khc theo quy nh ca cng nhn trc tip sn xut thc hin theo quy nh hin hnh ca Nh
nc.
- Nu cc cng trnh cp nc do Nh nc bn giao cho cc hp tc x, cng ng dn c, c nhn
thc hin vic qun l, vn hnh hoc cc cng trnh cp nc do hp tc x, cng ng dn c, c
nhn t b vn u t kinh doanh nc sch th chi ph nhn cng trc tip c tnh trn c s
kt qu tho lun v tho thun thng nht trong i hi x vin hoc trn c s tha thun gia
cng ng dn c s dng nc vi n v cp nc, trn c s tng ng vi mc tin cng
trung bnh ca cc ngnh ngh sn xut kinh doanh thuc lnh vc cung ng dch v hng ho trong
khu vc a phng v ph hp vi quy nh hin hnh ca Nh nc.
c) Chi ph sn xut chung (nu c pht sinh) thc hin nh cch tnh chi ph chung sn xut kinh
doanh nc sch ti cc th, khu cng nghip.
d) Chi ph qun l doanh nghip hoc chi ph qun l ca n v cp nc (nu c pht sinh): thc
hin nh cch tnh chi ph qun l doanh nghip sn xut, kinh doanh i vi nc sch ti cc
th, khu cng nghip.
) Chi ph bn hng (nu c pht sinh): thc hin nh cch tnh chi ph bn hng sn xut, kinh
doanh i vi nc sch ti cc th, khu cng nghip.
4. Khi xc nh tng chi ph sn xut, kinh doanh n v cp nc phi thc hin tnh ng, tnh
cc chi ph hp l, hp l; khng tnh cc khon chi ph khng c tnh vo tng chi ph sn xut,
kinh doanh theo quy nh ti Quy ch tnh gi ti sn hng ha, dch v do B Ti chnh ban hnh v
cc quy nh ca php lut c lin quan.
Cc khon chi ph chung khng ch phc v cho sn xut, kinh doanh nc sch m c lin quan n
nhiu lnh vc hot ng trong n v cp nc v cc khon chi ph phi phn b trong k tnh ton,
thc hin theo quy nh ca php lut k ton v cc quy nh ca php lut c lin quan v quy nh
ti Thng t ny.
iu 6. Phng php xc nh gi tiu th nc sch (gi bn l) bnh qun
1. Gi thnh ton b 01 m3 nc sch lm c s tnh gi nc sch bnh qun c xc nh theo
cng thc sau:
 Ct
Z tb
SLtp
Trong :
a) Ztb l gi thnh ton b 01 m3 nc sch bnh qun (n v tnh: ng/m3).
b) Ct l tng chi ph sn xut, kinh doanh nc sch hp l, hp l ng vi sn lng nc thng
phm (n v tnh: ng) c xc nh theo hng dn ti iu 5, Chng III ca Thng t ny.
c) SLtp l sn lng nc thng phm, c xc nh nh sau:
SLtp = SLsx KLhh
Trong :
SLtp: l sn lng nc thng phm (n v tnh: m3/nm);
SLsx: l sn lng nc sn xut.
+ Sn lng nc sn xut ca cc th, khu cng nghip: c tnh theo sn lng k hoch khai
thc trong nm ca tng nh my ph hp vi nhu cu tiu th nc do U ban nhn dn cp tnh
chp thun (n v tnh m3/nm).
+ Sn lng nc sn xut ca khu vc nng thn:
Nu cc cng trnh cp nc do cc doanh nghip hoc n v s nghip c thu cng lp c thnh
lp theo quy nh ca Nh nc thc hin vic qun l, vn hnh th sn lng nc sn xut c
xc nh nh i vi sn lng nc sn xut ca cc th, khu cng nghip.
Nu cc cng trnh cp nc do hp tc x, cng ng dn c, c nhn thc hin vic qun l, vn
hnh th sn lng nc sn xut l sn lng nc khai thc trong nm ca tng n v cn c vo
tha thun v nhu cu cp nc gia n v cp nc v cc khch hng tiu th nc.
- KLhh: l khi lng nc tht thot, tht thu - gi tt l khi lng nc hao ht (k c hao ht t
nhin v hao ht k thut), gia sn lng nc sn xut v sn lng nc thng phm (n v
tnh m3); khi lng nc hao ht c xc nh bng t l phn trm (%) nhn vi sn lng nc
sn xut. T l nc hao ht c th do U ban Nhn dn cp tnh quy nh ph hp vi iu kin thc
t v thc trng k thut, trnh qun l v c a vo mc khon tnh trong gi tiu th nc
sch vi t l ti a khng c vt qu quy nh sau:
+ i vi ton b mng cp nc tiu th a vo s dng di 10 nm: 23%;
+ i vi ton b mng cp nc tiu th a vo s dng t 10 nm tr ln: 32%;
+ Trng hp mng cp nc tiu th c a vo s dng c thi gian xen ln (gm c mng
cp nc di 10 nm v mng cp nc t 10 nm tr ln): 27%;
T l hao ht ny phi c theo di tng kt t thc t sn xut kinh doanh v c cc bin php
qun l cht ch theo hng gim dn t c t l hao ht mc nh quy nh ti Quyt nh
s 2147/Q-TTg ngy 24/11/2010 ca Th tng Chnh ph ph duyt chng trnh quc gia chng
tht thot, tht thu nc sch cho tng giai on: n nm 2015 t l tht thot, tht thu nc sch
bnh qun l: 25%; n nm 2020: 18%; n nm 2025: 15%.
i vi nhng n v cp nc c t l hao ht nc m y ban Nhn dn cp tnh ph duyt
trong phng n gi tiu th nc sch hng nm tnh t sau khi Thng t ny c hiu lc thi hnh
thp hn t l hao ht nc ti a trn y th mc khon ly theo t l hao ht c U ban nhn
dn cp tnh ph duyt; ng thi khuyn khch cc n v cp nc phn u gim t l hao ht
nc, mc t l hao ht U ban nhn dn cp tnh ph duyt c gi n nh trong 3 nm.
n v cp nc phn u gim t l hao ht thc t so vi mc c U ban Nhn dn cp tnh
ph duyt trong phng n gi s c s dng 100% s tin thu c do gim t l hao ht b
sung 70% vo qu u t pht trin v ngun vn xy dng c bn, 30% cn li c b sung cho
qu khen thng, phc li ca n v cp nc.
2. Gi tiu th nc sch bnh qun (cha c thu gi tr gia tng) c xc nh theo cng thc sau:
Gttbq = Ztb + (Ztb x P)
Trong :
a) Gttbq l gi tiu th nc sch bnh qun (n v tnh: ng/m3).
b) Ztb l gi thnh ton b 01 m3 nc sch c xc nh theo hng dn ti Khon 1, iu 6,
Chng III ca Thng t ny.
c) P: l li nhun nh mc. Cn c vo iu kin kinh doanh thc t ca cc n v kinh doanh nc
sch, thu nhp ca dn c ti a phng, U ban nhn dn cp Tnh quy nh li nhun nh mc
hp l trong c cu gi tiu th nc sch nh sau:
- i vi n v cp nc t chc sn xut, kinh doanh thc hin ton b qu trnh t sn xut khai
thc, cung ng nc n khu bn l cui cng: Li nhun nh mc c tnh mc ti thiu 5% trn
gi thnh ton b.
- i vi n v cp nc ch thc hin qu trnh t sn xut, khai thc, cung ng nc theo phng
thc bn bun nc (hoc bn bun mt phn sn lng nc) cho n v bn l n v ny bn
l nc theo gi quy nh th cc bn tha thun v gi bn bun. Tng li nhun dnh cho khu bn
bun v li nhun ca khu bn l do hai bn tha thun nhng khng cao hn quy nh trn.
Hng dn phng php tnh gi tiu th nc sch bnh qun trn y tnh mc gi nc sch
bnh qun v s dng lm cn c tnh gi tiu th nc sch cho tng mc ch s dng, bo
m gi tiu th nc sch cho tng mc ch s dng ph hp vi gi tiu th nc sch bnh
qun.
iu 7. Phng php xc nh gi tiu th nc sch cho tng mc ch s dng
1. Gi bn bun nc sch:
Gi bn bun nc sch do n v cp nc bn bun bn cho n v mua bun nc bn l
(n v cp nc thc hin vic bn nc sch cho mt n v cp nc khc n v ny bn trc
tip n khch hng s dng nc) v n v cp nc bn l (n v cp nc thc hin vic bn
nc trc tip n khch hng s dng nc) khi thc hin bn bun nc sch t tho thun bo
m n v cp nc bn bun v n v cp nc bn l b p c chi ph sn xut, kinh
doanh v c mc li nhun hp l nhng khng tri vi quy nh ti iu 6 v khng cao hn gi bn
l do cp c thm quyn quy nh. Trong trng hp khng thng nht c mc gi th mt trong
hai bn (hoc c hai bn) c quyn yu cu S Ti chnh cp tnh t chc hip thng gi theo quy
nh ca php lut.
2. Gi tiu th nc sch (cha c thu gi tr gia tng) cho tng mc ch s dng:
a) Gi tiu th nc sch cho sinh hot p dng theo c ch gi lu tin, nhng h s dng lng
nc theo nh mc s dng nc thp hn c p dng mc gi thp hn v ngc li. Gi tiu
th nc cho cc mc ch s dng khc p dng c ch mt gi, nhng c mc gi khc nhau theo
tng mc ch s dng nc.
Trong trng hp nhng ni c ngun nc v cng sut cp nc d tha so vi nhu cu tiu
dng th c th cha thc hin gi tiu th nc sch cho sinh hot theo c ch gi lu tin m p
dng theo mc gi nc sinh hot bnh qun nhm khuyn khch ngi tiu dng s dng nc
sch, an ton v sinh; mt khc cng to iu kin cc doanh nghip cp nc pht trin mng
phn phi nc, nng cao hiu qu sn xut.
Cn c vo gi tiu th nc sch bnh qun xc nh quy nh ti iu 6 Thng t ny, cn c
vo khung gi tiu th nc sch sinh hot theo quy nh ca B Ti chnh v cn c vo c cu i
tng tiu th nc sch a phng xc nh gi tiu th nc sch c th cho tng mc ch
s dng nc sch ph hp, theo nguyn tc tng cc mc gi nc bnh qun gia quyn cho cc
mc ch s dng bng mc gi tiu th nc sch bnh qun. (Ring gi bn nc sch cho sinh
hot tng mc gi bnh qun khng thp hn gi ti thiu, khng cao hn gi ti a ca khung gi do
B Ti chnh quy nh).
Cng thc tnh gi tiu th nc sch cho tng mc ch s dng nh sau:
Gttthm = Gttbq X Httthm
Trong :
Gttthm l gi tiu th nc sch cho tng mc ch s dng
Gttbq l gi tiu th nc sch bnh qun
Httthm l h s tnh gi theo mc ch s dng, c xc nh theo bng sau:
Mc ch s dng nc Lng nc sch s dng/ thng H s tnh gi ti a
so vi gi bnh qun
Mc K hiu
3 3
Sinh hot cc h dn c - Mc t 1m - 10 m u SH1 0,8
tin (h/thng)
- T trn 10 m3 20 m3 SH2 1,0
(h/ thng)
- T trn 20 m3 30 m3 SH3 1,2
(h/thng)
-Trn 30 m3 (h/thng) SH4 2,5
C quan hnh chnh, n v s Theo thc t s dng HCSN 1,2
nghip (bao gm c trng hc,
bnh vin), phc v mc ch cng
cng
Hot ng sn xut vt cht Theo thc t s dng SX 1,5
Kinh doanh dch v Theo thc t s dng DV 3
Gi tiu th nc sch bnh qun 1,0
b) i vi lng nc sch sinh hot m cc h dn c s dng: p dng theo h s tnh gi theo
bng trn. Trong trng hp xc nh c s lng ngi s dng nc sinh hot trong mt h gia
nh (k c nh tp th) th p dng tnh h s gi theo nh mc s dng nc (theo m3/ ngi/
thng) nh sau:
- Mc t 1m3 - 2,5 m3/ngi/thng SH1 0,8
Nu s dng trn mc ny th p dng theo gi ly tin nh sau:
- Trn 2,5 m3 - 5 m3/ngi/thng SH2 1,0
- Trn 5 m3 - 7,5 m3/ngi/thng SH3 1,2
3
- Trn 7,5 m /ngi/thng SH4 2,5
i vi h dn c tiu th nc sch m cha lp c ng h o lng nc tiu th hoc i vi
khu vc nng thn, dng chung b nc ti cc a im tp trung th tm thi p dng mc thu
khon theo mc tiu th cho mt ngi l 4m3/thng, i vi nhng a phng khng tnh c
theo ngi th tnh theo h dn c s dng l 16 m3/thng theo gi tiu th mc SH2.
Trng hp c bit i vi a phng c sn lng nc sn xut ra tiu th ch yu cho sinh
hot ca cc h dn c m khi tnh gi tiu th nc sch khng tho mn h s tnh gi ti a theo
quy nh th c php iu chnh h s tnh gi vt h s ti a p dng cho SH1 u tin, bo
m h s gi tiu th nc sch bnh qun bng 1.
Trng hp sinh vin v ngi lao ng thu nh (c thi hn thu t 12 thng tr ln) m ch
nh l bn mua nc ca n v cp nc cung ng cho cc i tng trn s dng th c 4
ngi (cn c vo giy ng k tm tr v hp ng thu nh c xc nhn ca a phng hoc cc
t chc hnh ngh cng chng) tnh l mt h s dng nc n v cp nc p dng gi nc
sinh hot cho bn mua nc v hng dn bn mua nc bn nc cho cc i tng trn theo gi
do n v cp nc p dng i vi bn mua nc.
Trng hp n v cp nc th khu cng nghip thc hin cp nc sch sinh hot theo yu cu
ca cc khch hng s dng nc l cc h nng dn nng thn ngoi khu vc th th gi tiu th
nc sch c tho thun tnh theo gi nc sch sinh hot khu vc th, khu cng nghip.
c) i vi cc i tng s dng nc sch vo mc ch khc nh: c quan hnh chnh, s nghip,
doanh nghip hot ng sn xut, kinh doanh dch v , gi tiu th nc sch do doanh nghip sn
xut kinh doanh nc sch quy nh theo phng n gi c U ban Nhn dn cp tnh ph duyt
nhng khng vt h s tnh gi ti a quy nh ti Thng t ny. Cn c bng h s tnh gi ti a
so vi gi bnh qun, tu theo c im tiu th nc sch, t l s dng nc sch gia cc mc
ch khc nhau ti a phng m xc nh h s tnh gi cho ph hp.
Trng hp n v cp nc ti cc th, khu cng nghip thc hin cp nc theo yu cu ca
khch hng s dng nc ngoi khu vc th, khu cng nghip cho cc mc ch khc nu trn
th gi tiu th nc sch c tnh theo gi nc ph hp vi tng mc ch s dng ti khu vc
th, khu cng nghip.
Trng hp khch hng s dng nc ch dng mt ng h o nc, c hp ng s dng nc
cho nhiu mc ch s dng khc nhau th n v cp nc v khch hng s dng nc cn c tnh
hnh s dng nc thc t tho thun t l nc s dng c th cho mi loi mc ch p gi
nc ph hp vi tng mc ch s dng. Nu n v cp nc v khch hng s dng nc khng
tha thun c t l nc s dng c th cho tng mc ch s dng th p dng theo gi nc cho
mc ch s dng chnh theo hp ng tho thun. Trng hp khng tho thun c mc ch s
dng chnh th bo co S Ti chnh t chc hip thng gi theo quy nh ca php lut.
i vi nhng vng nng thn c bit kh khn, vng ng bo dn tc v min ni, vng bi ngang
ven bin v hi o, vng bin gii theo cc tiu ch quy nh hin hnh ca Nh nc, nu y ban
Nhn dn cp tnh ph duyt phng n gi tiu th nc sch thp hn phng n gi nc sch
tnh ng, tnh theo quy nh hin hnh ph hp vi kh nng chi tr ca ngi dn th y ban
Nhn dn cp tnh c chnh sch hoc c ch iu ha v mc gi gia nhng n v cp nc
th v cp nc nng thn thuc mt n v cp nc (n v cp nc nng thn hch ton ph
thuc n v cp nc th) m bo hi ho gi nc th v nng thn. i vi nhng tnh
khng th iu ha c v mc gi gia nhng n v cp nc th v n v cp nc nng
thn, do quy nh ca php lut v doanh nghip khng cho php th hng nm y ban Nhn dn cp
tnh cp b t ngn sch a phng bo m quyn v li ch hp php ca n v cp nc. C
ch, quy trnh, th tc cp b do U ban Nhn dn cp tnh quy nh c th cho ph hp vi iu kin
thc t ca a phng nhng khng tri vi quy nh hin hnh v qun l ngn sch Nh nc.
Chng IV
THM QUYN QUYT NH GI TIU TH NC SCH V QUN L GI TIU
TH NC SCH
iu 8. Quyn v trch nhim ca cc c quan, n v trong vic lp, trnh, thm nh phng
n gi
1. Cc Qun l Gi - B Ti chnh phi hp vi cc c quan lin quan xy dng khung gi tiu th
nc sch sinh hot trnh B trng B Ti chnh quyt nh.
2. n v cp nc sch cn c khung gi tiu th nc sch sinh hot do B Ti chnh quy nh; quy
ch tnh gi do Nh nc ban hnh; nguyn tc, phng php xc nh gi nc sch quy nh ti
Thng t ny xy dng phng n gi nc sch bo co S Ti chnh ch tr phi hp vi S Xy
dng, S Nng nghip v Pht trin nng thn thm nh trc khi trnh U ban nhn dn cp tnh
quyt nh v ph duyt.
iu 9. Thm quyn quyt nh gi nc sch
1. B Ti chnh quy nh khung gi tiu th nc sch sinh hot p dng trong phm vi c nc.
2. U ban Nhn dn cp tnh ph duyt phng n gi nc sch do n v cp nc trnh v ban
hnh biu gi nc sch sinh hot c th trn a bn ca tnh ph hp vi khung gi do B Ti chnh
ban hnh. Trng hp c th nh vng nc ngp mn, vng ven bin, vng c iu kin sn xut
nc kh khn, chi ph sn xut v cung ng nc sch sinh hot cao hn mc gi ti a ca khung
gi do B Ti chnh ban hnh, y ban nhn dn cp tnh cn c vo tnh hnh thc t quyt nh
gi tiu th nc sch sinh hot cho ph hp nhng khng vt qu 50% mc gi ti a ca khung
gi tiu th nc sch sinh hot do B Ti chnh ban hnh.
U ban Nhn dn cp tnh thc hin hng dn v thm quyn qun l, thm quyn quy nh gi
nc v mc gi nc c th i vi cc cng trnh cp nc t chy , gi nc cc cng trnh
cp nc quy m nh do cng ng qun l, gi nc khu vc nng thn do cng ng dn c t
tho thun b vn u t sn xut kinh doanh.
3. n v cp nc t quyt nh gi nc sch cho cc mc ch s dng khc ngoi gi nc sch
cho sinh hot ph hp vi phng n gi nc sch c U ban Nhn dn cp tnh ph duyt.
Chng V
T CHC THC HIN
iu 10. T chc thc hin
1. B Ti chnh ch tr phi hp vi B Xy dng, B Nng nghip v Pht trin nng thn nh k
hoc t xut kim tra vic xy dng, ban hnh cc quy nh v qun l gi tiu th nc sch a
phng v kim tra vic xy dng phng n gi; chp hnh php lut v gi nc ca cc n v
cp nc theo ni dung ti Thng t ny.
2. S Ti chnh ch tr phi hp vi S Xy dng, S Nng nghip v Pht trin nng thn v cc S
c lin quan kim tra vic thc hin quyt nh gi tiu th nc sch sinh hot, kim tra vic xy
dng, quyt nh v thc hin gi tiu th nc sch p dng cho cc i tng s dng nc ti a
phng, tham mu cho y ban Nhn dn cp tnh x l kp thi nhng vng mc pht sinh;
ng thi tng hp bo co B Ti chnh, B Xy dng, B Nng nghip v pht trin nng thn
theo di v iu chnh khung gi khi cn thit.
3. Cc n v sn xut, kinh doanh nc sch phi c k hoch pht trin ngun v mng phn phi
nc p ng nhu cu tiu dng, nng cao cht lng dch v cp nc; ng thi thng xuyn
theo di, kim tra tnh hnh tiu th nc sch, thu tin nc ng gi v ph hp vi tng i tng;
kp thi c bin php khc phc tnh trng tht thot nc v tht thu tin nc.
4. Tu theo tnh hnh thc t ca vic sn xut v tiu th nc sch ti cc th, khu cng nghip
v khu vc nng thn trong tng thi k, B Ti chnh phi hp cng B Xy dng, B Nng nghip
v pht trin nng thn nghin cu, sa i, b sung phng php xc nh gi tiu th nc sch
cho ph hp.
iu 11. Hiu lc thi hnh
Thng t ny c hiu lc thi hnh k t ngy 29/6/2012 v thay th Thng t Lin tch s
95/2009/TTLT-BTC-BXD-BNN ngy 19/5/2009 ca B Ti chnh, B Xy dng, B Nng nghip v
Pht trin nng thn hng dn nguyn tc, phng php xc nh v thm quyn quyt nh gi tiu
th nc sch ti cc th, khu cng nghip, cm dn c nng thn.
Trong qu trnh thc hin, nu c kh khn vng mc ngh phn nh kp thi v B Ti chnh, B
Xy dng, B Nng nghip v Pht trin nng thn xem xt gii quyt./.

KT. B TRNG KT. B TRNG KT. B TRNG

B NNG NGHIP V PHT B XY DNG B TI CHNH
TRIN NNG THN TH TRNG TH TRNG
TH TRNG

Hong Vn Thng Cao Li Quang Trn Vn Hiu

Ni nhn:
- Th tng, cc ph TTCP;
- Vn phng TW ng;
- Vn phng Ch tch nc;
- Vn phng Quc hi;
- Vn phng Tng B th;
- Vn phng Chnh ph;
- Vn phng BCTW v phng chng tham nhng;
- Vin KSNDTC;
- To n NDTC;
- Cc B, c quan ngang B, c quan thuc Chnh ph;
- HND, UBND cc tnh, thnh ph trc thuc TW;
- Kim ton nh nc;
- Cc S: TC, XD, NN&PTNT tnh, thnh ph trc thuc TW;
- Hi Cp thot nc Vit Nam;
- Cc doanh nghip SXKD nc sch;
- Cc kim tra vn bn QPPL (B T php);
- Cng bo;
- Cc n v thuc B: TC, XD; NN&PTNT;
- Website Chnh ph;
- Website B TC; B XD, B NNPTNT;
- Lu: VT B TC (Cc QLG), BXD, BNN&PTNT.