Circular 02/2015/tt-Bxd: A Guide To Valuation Method Of Drainage Services

Original Language Title: Thông tư 02/2015/TT-BXD: Hướng dẫn phương pháp định giá dịch vụ thoát nước

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CONSTRUCTION KIT
Number: 02 /2015/TT-BXD
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, April 2, 2015

IT ' S SMART

Instruct the drainage service valuation method

Base of Protocol 62 /2013/NĐ-CP June 25, 2013 by the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Construction;

Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;

Base of Protocol 130 /2013/ND-CP October 16, 2013 of the Government on Manufacturing and Product Supply, Public Service Services; and

Base of Protocol 80 /2014/ND-CP August 6, 2014 The government is out of water and wastewater treatment;

Base of Protocol 177 /2013/NĐ-CP November 14, 2013 the Government regulates the details and guidelines for the implementation of a number of Articles of the Law;

At the request of the Bureau of Economic Affairs.

The Ministry of Construction of the Ministry of Construction of the Ministry of Communications instructs the method of valuing the drainage service.

What? 1. The tuning range and subject apply

1. This information guides the method of drainage and wastewater treatment (abbreviated as a drainage service price) for drainage systems to make the base, approve the price method and determine the price of the drainage service to apply in the municipalities. Markets, industrial zones, economic zones, manufacturing zones, high tech sectors (later called industrial zones) and rural neighborhoods are concentrated.

2. This information applies to organizations, individuals and households in the country; organization, foreign individuals whose activities are related to drainage activities on Vietnamese territory; organizations, competent authorities, consider a decision to approve the value of the country ' s national and international citizenship. The water escape service.

3. To encourage industrial clusters to apply regulations at this Smart.

What? 2. The method determines the total cost of the drainage service

1. The total cost of reasonable reality, the valid implementation of a drainage service for each type of drainage system as the basis for calculating the full price and calculation of 1 cubic meters (m3) of wastewater must be calculated according to standards, regulations, digital economic norms. in terms of drainage management and wastewater treatment due to the authority with the authority to publish or enact, including the following expenses:

STT

Expense Content

Symbol

1

Direct item of expenses

- vt

2

Direct employee expense

- NC

3

General Production Cost

- SXC

4

Production expense addition (1 + 2 + 3)

- Pl

5

Enterprise Management Cost

- q

6

Total drainage service expense (4 + 5)

- I

2. For drainage services in urban areas, industrial areas and rural residential areas, the amount of expenses identified as follows:

a) Direct physical costs include the costs of raw materials, materials, chemicals, direct use dynamics, and sub-materials to perform water consumption and wastewater treatment.

Direct physical costs are determined by the total volume of each type of private use (x) with the corresponding physical price; in that:

-The volume of supplies used to drain the water and dispose of the wastewater applicable by standard, standard, economic rating-the technique of disposal and disposal of wastewater by the competent authority under the law of publication or promulgable law. For the types of supplies that put into production without the standard, standard, technical economic rating due to the authority of the authority to publish or enact, the unit building the price of the drainage service price building is calculated in the water escape method. The People's Committee of the Provincial Committee approved;

-The item price is the actual purchase price according to the authority provided by the competent authority or the price statement, the price direction at the time of calculation (for the types of state supplies that are also pricing and price management in the form: price registration, price manifest, association) Price, public information about the price, or market price write on the invoice by the seller's law at the time of the calculation (for non-portfolio items due to regulatory authority or price notification, guidelines). price) plus (+) with a reasonable circulation cost to the disposal site, exit wastewater (if any).

b) Direct public costs include the amount of money that the drainage units must pay to the worker directly producing such as: salaries, wages and allowable allowable allowable allowable allowable allowable allowable allowable food, diet, health insurance, health insurance, and health insurance. unemployment insurance, union funding and other expenses by regulation for workers directly handling and dissipation of water, in which:

-Cost of wages, public money is determined by the number of public days in accordance with the economic rating-the technique of processing, water consumption by the competent authority or the board of workers (x) with the corresponding public day price (public day price includes: money). Base salaries, the provisions of the provisions of the law.

-The cost of money between ca (if any) to the worker involved in the operation of the business under the current law of law;

-Cost of social insurance, health insurance, unemployment insurance, malicious allowable allowable, corporate funding and other (if any) of direct workers perform a duty to destroy and dispose of the wastewater under the existing rules of law.

c) General production costs are indirect production costs (in addition to direct physical costs and direct employee costs specified at the point a, point b 2 This) that arise in the business ' s implementation units including: depreciation, repair, and credit. Fixed property; the cost of materials, tools, tools for the workshop; salaries, salaries, salaries, money between ca (if any) pay the staff of the workshop; social insurance, health insurance, unemployment insurance and union funding of employee cadres. The workshop; the cost of testing the exhaust water standard, the exhaust system, the cost of the purchase service and other money costs are charged at the price. The rules of the law.

The method of determining the cost of supplies, services, cost of employees in general manufacturing costs applies as stipulated at points a, b paragraph 2 This.

Fixed asset depreciation costs (TSCE) implement the provisions of the Ministry of Finance on the management mode, use and extract fixed asset depreciation.

d) The cost of enterprise management is the sum of expenses spent on the department of management and operating enterprise, the general cost of the entire enterprise including: depreciation, TSCE repair of the management and operating apparatus in the business; the cost of the company. Wages, wages and allowable allowable amounts, money between ca (if any) pay for the board of directors and management staff in departments; social insurance, health insurance; unemployment insurance and corporate funding of the enterprise management apparatus; the cost of materials. Whether, the supplies for the office, the taxes, fees and fees, the cost of the purchase service in the corporate office; the other general costs for the whole. enterprise such as: interest expense, inventory rebate reserves, debt reserves must be difficult to obtain, reception costs, transactions, scientific research costs, technological innovation, innovation, innovation, environmental protection, environmental costs, and environmental costs. education, training, medical expenses for the worker of the business, the cost of female labor, other management expenses under the current regulatory regime. The cost of enterprise management is allocated to the price in accordance with the appropriate criteria for the enterprise products such as: processing and dissipation of water, construction and other products of the business (if any); other management expenses under a regulatory regime. It's the law enforcement.

The method of determining the cost of supplies, services, cost of employees, fixed property depreciation costs in the cost of enterprise management applied as regulation at points a, b, c paragraph 2 This.

3. When determining the total cost of production, the drainage unit business must make the right calculation, calculate the right amount of reasonable, valid practical costs; not counting the expenses that are not charged at the total cost of production, business according to the valuation method. in general prices for goods, services issued by the Ministry of Finance and the provisions of the law are relevant.

The general expenses not only serve the drainage service but are involved in many areas of operation in the drainage unit and the costs must be allocated in the calculation, implementation under the provisions of the accounting law and the provisions of the government of the country. The law is relevant and regulated at this news.

What? 3. Exit service pricing

1. The cost of all 01 m 3 the wastewater is determined in the following formula:

In it:

a) Z TB It's a total of 01m. 3 The sewage system. Unit: copper. 3 .

b) C I : The total cost of the drainage service is determined by this Article 2.

c) SL I : is the total volume of wastewater collected, transported and processed by the drainage system. Unit: m 3 .

The total amount of wastewater collected, the transport and disposal of the drainage system consists of wastewater from water drainage and other wastewater discharge into the drainage system. In which the wastewater volume of water drainage is determined under Article 39 of the number. 80 /2014/ND-CP August 6, 2014 The government is drained by the Government of the drainage and wastewater treatment; the case of water-based drainage from a centralized water system if it is installed by a water flow meter, the amount of wastewater will be measured as a measure of wastewater discharge. It is recommended that water escape (except for household waste water) can be used to install sewage flow gauts. The volume of other types of wastewater is calculated, determined by standard, standard, and current regulations.

2. The exit service price is determined by the following formula:

G. DVTN = {Z TB + (Z TB x P)} x K

In it:

G. DVTN : a drainage service price

Z TB This is a total of 1 cubic feet of water-free water.

P: is the ratio of the rate of return. Based on the actual business conditions of the drainage units, the average income of the people of the local population, the Provincial People ' s Committee regulates the reasonable rate of return in the body of a drainage service price structure and must ensure the minimum. by 5% on the cost of the entire drainage costs.

K: As a dependent adjuvant system depends on the pollutant content, determined by the pollutant content in wastewater (not biowastewater) and is determined by the average COD designation (mg/l) of each type of wastewater base-based wastewater. Use or type of activity that arise out of sewage or by individual object. The COD content is based on the analysis results of the standard laboratory. The K system is defined as follows:

STT

COD (mg/l)

KTs

1

151-200

1.5

2

201-300

2

3

301-400

2.5

4

401-600.

3.5

5

> 600

4.5

The value of the drainage service determined by the formula at paragraph 2 This does not include a value-added tax (VAT).

What? 4. Organization

1. The Department of Periodic Maintenance or Groundbreaking Construction Testing, enacted regulations on local drainage services price management and examination of the construction of the price method; the approval of the law on the price of drainage of the drainage units. according to this message.

2. The Provincial People ' s Committee is responsible for implementing state management of drainage activity and wastewater treatment on the site due to its management; approval of the drainage service price between the drainage unit and the drainage system owner to determine the value of the water. co-management, operating; depending on the local social economic conditions, the Provincial People's Committee decides to route, the amount of drainage of the drainage service to the local outlet in the administration.

The local drainage service price case was decided by the Provincial People 's Commission to be lower than the price of the drainage service which was calculated correctly, calculating the cost of the drainage service and the reasonable profit the Provincial People' s Commission had to make up from the bank. local books to ensure the legal rights and interests of the drainage unit.

3. The presiding officer in coordination with the Finance Department, the Department of Natural Resources and Environment and the Relevant Construction of the Construction, implementation of the exit service pricing decision applies to the objects involved in this service locally, the staff for the service. The People's Committee of the Provincial Committee for Timely Disposal of the Contracting Party; simultaneously aggregation of the Ministry of Construction to monitor and adjust when necessary.

4. The processing of the transition is done under Article 47 Digital Protocol 80 /2014/ND-CP August 6, 2014 The government is about to drain and dispose of the wastewater.

What? 5. Effect of execution

1. This message has been in effect since 1 June 2015.

2. In the course of the execution if there is an entanging, recommend the agencies, the unit reflects on the Ministry of Construction for consideration, the solution guidance ./.

KT. MINISTER.
Chief.

(signed)

High Quang