Circular 95/2009/ttlt-Btc-Bxd-Bnn: Guide To Principles And Methods Of Identification And Authority To Decide The Price Of Clean Water Consumption In Urban, Industrial And Rural Areas

Original Language Title: Thông tư liên tịch 95/2009/TTLT-BTC-BXD-BNN: Hướng dẫn nguyên tắc, phương pháp xác định và thẩm quyền quyết định giá tiêu thụ nước sạch tại các đô thị, khu công nghiệp và khu vực nông thôn

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Pursuant to Decree No. 170/2003/ND-CP dated 25 December 2003 detailing the Government's implementation of some articles of the Ordinance on price, Decree 74/2008/ND-CP dated 9/6/2008 amending and supplementing a number of articles of Decree No. 170/2003/ND-CP;

Pursuant to Decree No. 117/2007/ND-CP on 11/7/2007 of the Government on the production and consumption of clean water supply;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 01/2008/ND-CP dated 9 January 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of agriculture and rural development;

Pursuant to Decree No. 17/2008/ND-CP DATED April 2, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of construction;

President Finance-Ministry of construction, Ministry of agriculture and rural development guidelines, principles and method of determining authority decides clean water consumption in urban, industrial and rural areas as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular Guide principles, methods of determining the consumption of clean water and the authority decides to set up clean water, process, approval rates and water consumption price decision made at the urban, industrial and rural areas.

Article 2. The object that applies to this circular apply to competent institutions established, process evaluation, case reviews and decided to clean water consumption rates in accordance with the law; the unit water supply water supply service in the field of wholesale, retail and the customers who use clean water.

Chapter II PRINCIPLES IDENTIFIED CLEAN WATER CONSUMPTION RATES article 3. The principle of determining water consumption: water consumption Price 1, must be calculated correctly, the computer enough reasonable production costs, the cost of the whole in the process of production, distribution, consumption on the basis of the standard rules, standards, technical-economic norms are approved by the competent authority and a reasonable level of profitability of commercial water volume due to the Organization individuals who make part or all of the activities of extraction, production, transmission, wholesale and retail sale of clean water (water supply units) under the provisions of the regulation issued by the State evaluation and guidance in this circular to the level of water retention and development; but to match the supply and demand relationship on clean water and conditions of economic and social development of the country, the region and the people's income in each period. Ensuring the legitimate rights and interests of units for water supply and water use; have the effect of encouraging the water supply unit to improve the quality of service and striving to reduce costs, reduce loss of water to meet the needs of customers, and encourage customers to use water saving.

2/the price of clean water consumption level of water does not differentiate according to economic sectors; irrespective of the object using the country's institutions, domestic or foreign individuals, but is determined for each of the different water uses such as: water for households of residents (have to support the poor people in the region of ethnic and mountainous, poverty-stricken coastal and island the border region, according to the State's current regulations); the water used for the agencies, held a career; for the production, trading, services, consistent with the characteristics of water consumption, water resources and water production conditions of each region, locality, region.

3/the price of clean living water consumption are specified match the quality of the water according to the current technical regulation by the competent authorities.

4/clean water consumption Rates are defined according to the guidelines, the method of determining the price, right by the State regulatory authority.

Article 4. The principle of price adjustment: When the cost of production and the price of clean water by the above principle is variable or when there is a change of water treatment technology, service quality standards and the change of the regime, the relevant policy of the State to make clean water consumption price increase (or decrease) at a minimum of 15% or more, the authority approved to consider adjusting rates consumed clean water accordingly.

Chapter III the METHOD of DETERMINING the PRICE of CLEAN WATER CONSUMPTION article 5. Method of determining the price of the product clean water: the entire cost of the product clean water as a basis for calculating the price to be calculated according to the standard rules, standards and norms of production technology economy of clean water by the competent bodies for approval is not calculated according to the average of the level of water in the , includes the following costs: STT content costs the symbol 1 direct material costs of Cvt 2 direct labor costs CNC 3 General production costs CSXC 4 production cost Plus (1 + 2 + 3) CP 5 corporate management costs Cq sales costs 6 Cb the whole price (4 + 5 + 6) GTtb 1. For clean water at the urban, industrial (including industrial parks, export processing zones, hi-tech zone, the economic zone-known as the industrial area) each on the expenses are determined as follows: a/direct materials cost is the cost of raw materials, fuel, power used directly to produce products such as raw water: money (for enterprises to buy raw water), electrical, alum, chlorine and other extra materials used for water treatment.

Direct materials costs are determined by the total weight of the material used (x) for the corresponding materials; in which:-the volume of materials used for the production of clean water in the urban, industrial-applicable by standard, the standard economic norm-production technology of clean water due to The building or the competent agency announced or released. For the competent authority has not yet been published or released in the system of technical-economic norms, Chairman of the management board or the Director General, the Director of the unit for water supply construction norms in clean water consumption price plans and the provincial people's Committee approval;

-Material Price is the actual purchase price by price due to State regulation or notice reviews, tutorial reviews at the time of the calculation (for the type of materials, the State and the valuation and management reviews in the forms: registration, paying the price, public information about the price) or the fair market value indicated on the invoices of the seller at the time of need (for the calculation materials not belonging to the category by State regulation or notification of price, the guide price) plus (+) with reasonable circulation costs (if any).

b/direct labor costs are the sum of money is charged for the direct production of workers such as: salaries, wages and allowances salary nature, eating, spending, social security, medical insurance, unemployment insurance and worker's Union funding directly manufacture in which:-the cost of wages, the wages are determined by the number of days the economic norms-production technology of clean water due to The building or the competent agency published or issued (x) for nucleus on the unit price unit price (respective on the cover: basic salary salary allowances, as defined by the State);

-Costs mid-shift (if any) for workers involved in the business activities of enterprises under the current rules;

-The cost of social insurance, health insurance, unemployment insurance and worker's Union funding directly under the current regulations of the State.

c/General production costs is the indirect production costs, in addition to the cost of direct materials and direct labor costs prescribed in points a and b above, arise in the production units of enterprises such as depreciation, repair of fixed assets; the cost of materials, tools, tools for factory; wages, salary, allowance, mid-shift (if any) paid to staff factory; social insurance, medical insurance, unemployment insurance and funding of Staff Union factory; costs of services purchased from outside and the other monetary costs.

Private costs of depreciation of fixed assets (LOAN) is calculated according to the following principles:-for the LOAN to be formed from the source which originates from the State budget: implementation of the management, using the depreciation of LOAN according to the regulations of the Ministry of finance.

-For the LOAN to be formed from ODA: perform excerpts and management, use of depreciation of LOAN according to the regulations of the Ministry of finance or by agreement of the relevant international treaty if international treaties has another agreement with the regulations of the Ministry of finance.

-For the LOAN to be formed from the loan capital (except ODA loans): the LOAN depreciation is calculated on the basis of the duration of the project investment loan for water supply.


d/enterprise management cost is the sum of the costs spent on management and administration of business, the cost of the general nature of the business, such as depreciation, LOAN repair service of management and administration in the enterprise; the cost of salaries, wages and allowances, mid-shift (if any) payable to the Board of Directors and management staff in departments; social insurance, health insurance; unemployment insurance and the cost of the Union's business manager; the cost of materials, Office supplies, taxes, fees and charges, costs of services purchased from outside the corporate office; other costs common to the entire enterprise as: pay interest, reserves inventory discount debt prevention, provision, reception costs, transaction costs of scientific research, research, technological innovation, initiative, innovation, environmental protection, educational costs education, training, medical spending for workers of enterprises, labour costs for women, other management expenses according to the current regulation mode. Business management expenses allocated to cost of the suitable for the products of the business such as producing clean water, construction and other products of the business (if any).

d/the cost of sales is the whole of the costs related to the consumption of products and services such as: sync investment costs including water meters and other auxiliary equipment from the network level III to connect with customers using water except where the parties have agreed; salary, wage allowances, mid-shift (if available); social insurance; medical insurance, unemployment insurance and Union funding of salespeople; advertising costs, the costs of services purchased from outside, the other costs under the current regulation mode.

When determining the cost of the entire water supply units must follow the regulations to calculate the and properties of the goods, services and the Ministry of Finance issued instructions in this circular.

2. for clean water for rural areas: a/direct materials cost is the cost of raw materials, fuel, power used directly to produce products such as raw water money (for enterprises to buy raw water), electrical, alum, chlorine and other extra materials used for water treatment.

Direct materials costs are determined by the total weight of the material used (x) for the corresponding materials; in which:-the volume of materials mainly used for rural clean water apply according to the quota, standard technical-economic production of clean water due to the Ministry of agriculture and rural development or the competent agency announced or released.

-Material Price is the actual purchase price by price due to State regulation or notice reviews, tutorial reviews at the time of the calculation (for the type of materials, the State and the valuation and pricing management according to the form, paying the price of registration, public information about the price) or the fair market value indicated on the invoices of the seller at the time of the calculation (for the animals not in the category due to State regulation or notice reviews, guide price) plus (+) with reasonable circulation costs (if any).

b/direct labor costs-if the level of water due to the business of clean water in rural areas of operation and management of the direct labor costs are determined according to the method of calculation for direct labor costs production of clean water in the municipality industrial zones, in particular: + the cost of wages, the wages are determined by the number of days the economic norms-the clean water produced by the Ministry of agriculture and rural development or the competent agency announced and issued (x) with the corresponding date of the price (the price on the cover : basic salary, salary allowances prescribed by the State);

+ Mid-shift costs (if any) for workers involved in the business activities of the enterprise made under current rules;

+ The cost of social insurance, health insurance, unemployment insurance and worker's Union funding directly produced follow the regulations of the State.

-If the level of water due to the cooperatives, communities, individuals ... Management, operation of the direct labor costs are calculated on the basis of the results of discussion and unity agreement in the Congress or township on the basis of the agreement between the community of residential water use with water supply unit , but not lower than the minimum salary level of business production, rural clean water business along the region, equivalent to the average wage occupations in the local area and in accordance with the current regulations of the State.

c/General manufacturing costs (if any) as the calculation the cost to business of clean water in the urban, industrial area.

Particularly for depreciation of fixed assets is calculated according to the following principles:-for the LOAN to be formed from the State budget funds (including ODA); aid and funding of organizations, foreign individuals; implementation of fixed asset depreciation calculation according to the regulations of the Ministry of finance or the regulations of the donors if these regulations other than the regulations of the Ministry of finance.

-As for what fixed assets are formed from loan capital (not ODA loans), the LOAN depreciation is calculated on the basis of the duration of the project investment loan for water supply.

-For the LOAN to be formed from the capital contribution of customers to use the depreciation calculation made according to the regulations of the Ministry of finance to ensure the water supply unit for maintenance and development.

d/business management costs (if any): make as how to calculate the costs to business management of production, trading for clean water in the industrial zone, urban.

d/sales costs (if any): do the calculation of cost of sales to manufacturing, trading for clean water in the industrial zone, urban.

Article 6. Clean water consumption price (retail price) average Price average clean water consumption (no value added tax) is determined by the following formula: Gttbq = GTtb + P SLtp in it: 1/Gttbq is the average consumption prices (unit: VND/m3).

2/GTtb is the entire cost of clean water products (unit: VND) is determined according to the instructions in chapter III article 5 this circular.

3/SLtp is commercial water output, is determined as follows: SLtp = SLsx-KLhh in which:-SLtp: commercial water output (unit: m3/year);

-SLsx: the water output is produced.

+ Water production output of the industrial zone, urban: is calculated according to the mining plan for the year of each water plants by the provincial people's Committee, the central cities (hereafter referred to as the provincial people's Committee) approved (unit m3/year).

+ Output of producer in rural area: If the water supply unit due to the business operation and management of clean water is defined as water production output of the urban, industrial area.

If the water supply unit due to the cooperative, community, personal operation and management: is the water extraction practice production in the year of each unit based on the agreement on the needs for water supply water supply unit and between the consumer of water.

-KLhh: is the mass of the water shrinkage (including natural attrition and technical shrinkage), lost, compared with produced water production (unit m3); the volume of water is determined by the shrinkage in percentage (%), multiplied by the yield of production, depending on the actual conditions of each status level and technical management in the production process and distribution of each locality that have different shrinkage rates. Country specific shrinkage rate due to the provincial people's Committee and regulations be taken into account in the stock price level consumption of clean water with a maximum rate not exceed following regulations: + for the entire water supply network to consume has put to use under 10 years: 25% + for the entire water supply network to consume has put into use from 10 years upwards : 33% + water supply network cases to consumption was put into use at the time the mixing (including water supply network under 10 years and water supply network from 10 years upwards): 29% with respect to the actual water supply units were striving to reduce attrition rate is lower than the maximum level on the right by the actual shrinkage levels.

This attrition rate must be tracked to sum from the reality of business and have strict management measures according to the descending direction to achieve the rate of attrition in the lowest level. Particular case, the water shrinkage rate due to the provincial people's Committee decision after the opinion of the Ministry of construction (for clean water in the urban, industrial); The Ministry of agriculture and rural development (for clean water for rural areas). The provincial people's Committee approved the program against losses, lost water and stock bonus mechanisms for the effective implementation of water supply program.

4/P: is a reasonable level of profit. Based on actual business conditions of the water business unit, the income of the local population, provincial people Committee regulation a reasonable level of profit in the pricing structure of consumption of clean water, a minimum of 3% on equity.

Guidance method for calculating water consumption rates averaged over here to calculate the price of the average clean water and use as a base to calculate the consumption of clean water for each intended use, ensure to clean water consumption rates for each intended use consistent with the average clean water consumption rates.

Điều7. The price of water consumption for each purpose of use 1/wholesale price clean water:


The wholesale price of clean water because the water supply wholesale unit (unit water supply made the sale of clean water to a đợn level of other countries to this unit sold directly to customers using water) and water supply retail unit (unit water supply made the sale of water directly to customers using water) spontaneously agreed to guarantee water supply wholesale unit and single retail water level offset the cost of producing, trading and have reasonable profit level. In the case of non-unity is the price, then either party (or both parties) have the right to ask the Department of Finance issued the Consultative Organization reviews in accordance with the law.

2/the price of consumption of clean water (no value added tax) for each purpose of use: clean water consumption for households apply partially progressive price mechanism, these households use the amount of water according to the norms on water use is lower than the price lower and vice versa. The price of water consumption for the purpose of using the other apply a price mechanism, but have different prices for each water use.

In the case in areas where water resources and water supply excess capacity in comparison with consumer demand may not yet make the clean water consumption rates for living according to the mechanism of partially progressive rates that apply in domestic water rates on average to encourage consumers to use clean water , safety; on the other hand also creating conditions for enterprises development water supply distribution networks of water, increase the efficiency of production.

Based on the price of the average consumption of fresh water has determined, based on the framework of clean living water consumption according to the regulations of the Ministry of finance and the base on the structure of objects in local clean water consumption to determine water consumption rates specific to each water use match in principle, the sum of the weighted average water prices for the purpose of use by clean water consumption rates averaged. (Private sale price of clean water for living of the average price level not lower than the minimum price, maximum price no higher than the price of the frame due to the Ministry of finance regulation).

The formula to calculate the consumption of clean water for each purpose of use as follows: Gttthmđ = Gttbq X Httthmđ where: Gttthmđ is the consumption of clean water for each Gttbq uses is the price Httthmđ average water consumption is multiplied to calculate according to the purpose of use, to be determined according to the following table : the purpose of use clean water Quality water use/month maximum price calculation coefficient compared to the average price level of the living symbol of residential households-10 m3 (households/month)-From over 10 m3 – 20 m3 (households/month)-From 20 m3-30 m3 (households/month)-over 30 m3 (households) SH1 SH2 SH3 SH4 1.0 2.0 1.2 0.8 administrative organs according to fact use HC 1.2 units his career By actually using SN 1.2 serves public purposes As fact using CC 1.0 material production activities according to actual use SX 1.5 business services By actually using DV 3.0 Reviews clean water consumption by an average of 1.0 a/for clean living water that the residential household use : Apply on the basis of prices on the table. In the case of determining the number of people using water, born in a household (including collective housing) then can apply the calculated coefficient of the price according to the norms of use of water (in m3/person/months) are as follows:-the level of 2.5 m3/person/month SH1 0.8 If used on this level then applied under progressive rates as follows :-On 2.5-5 m3 m3/person/month SH2 1.0-7.5 m3/m3-5/SH3 1.2-month On 7.5 m3/SH4/2.0 for residential households consume clean water that has not been mounted counters, water consumption, the level of application of temporary currency securities according to the consumption per person is 4 m 3/month , for the local computer are unique then by residential household use is 16 m3/month consumption rates SH2.

Special case for local water production produced primarily for consumption of residential household that when calculating the price of consumed water did not satisfy the coefficients to calculate the prescribed maximum are allowed to calculate the coefficient adjustment beyond the maximum coefficient applied to SH1 first to , to ensure clean water consumption price index on average by 1.

Where students and employees to stay home rental (lease duration from 12 months or more) that the landlord is the buyer's water level to provide water for the audience on the use of the 4 people (based on provisional registration certificate and the lease of local) computer is a household water use to apply water supply unit water price to the buyer and the buyer's Guide water water water for sale objects on the water supply unit due to the rate applicable to the buying side of the water.

Case-level urban industrial water make water supply activities at the request of the customers using the country's rural farmers outside the urban areas, the price of water consumption was calculated according to the price of clean water living in urban areas, industrial areas.

b/for the object using clean water to other purposes such as: administrative offices, career, business operations, business services ..., reviews clean water consumption by enterprises producing clean water regulations under the business plan reviews are provincial people's Committee approval but does not exceed the maximum price calculation coefficients specified in this circular. The base table to calculate the maximum coefficient compared to the normal price, depending on the characteristics of consumption of clean water, clean water usage ratio between the different local purposes that define the coefficient of count the price accordingly.

The case of water supply units in the urban, industrial-made water supply at the request of the customers water use outside urban areas, industrial areas for other purposes stated on the price of water consumption was calculated according to the price of water by the purpose of use in urban areas industrial zones.

If customers use only water using a water meter, has a contract to use water for many different uses, the level of water use and water based water use situation in fact agreed to the rate of water use for each specific aim to pressure the water price by the purpose of use. If the level of water use and water no water rate agreement of use specific to each report, then use specialized management review, resolve.

For the rural areas particularly hard, the ethnic and mountainous, poverty-stricken coastal areas and Islands, the border region under the current rules of the State, if the provincial people's Committee approval reviews clean water consumption is lower than the option price clean water right , the current regulations enough to match the affordability of the people, the provincial people's Committee had a policy aircondition on price between the urban water supply and unit-level rural water (if water unit dependent accounting units of the urban water supply) to ensure rural water supply units remain active. The province cannot be conditioned on the price between the urban water supply and unit-level rural water, due to the provisions of the law on business does not allow, the people's Committee of the annual provincial review, compensation level from local budgets to ensure the legitimate rights and interests of the water supply unit.

Chapter IV JURISDICTION to DECIDE the PRICE of WATER CONSUMPTION and WATER CONSUMPTION PRICE MANAGEMENT article 8. Powers, responsibilities of the Agency, in the unit, the evaluation methodology, reviews 1/Price Management Department – Ministry of finance in cooperation with related agencies framework clean water program activities the Minister of finance decides.

2/the unit frame base water supply clean water price by the Ministry of finance regulations; pricing regulation issued by the State; principle, method of determining the price of clean water regulations this circular construction of clean water projects Management Department reports to the Department of management has sent the text of the financial Department of the appraisal before the provincial people's Committee decision and approval.

Article 9. Jurisdiction to decide the price of clean water 1/Ministry of finance regulations framing the living clean water applied within the country.

2/provincial people's Committee approval reviews clean water because the water supply unit and enacted the clean water rates on specific activities by themselves, consistent with the management framework by the Minister of Finance issued. Particular case, the provincial people's Committee was to decide the price of clean water consumption increased by 20% the maximum level of water consumption price brackets, cases increased by over 20% of the maximum level of water consumption rate of living to have the opinion of the Ministry of finance.

water supply unit 3, to decide the price of clean water for the purposes of use other than pure water price for living the fit scheme reviews clean water was the provincial people's Committee for approval.

Chapter V IMPLEMENTATION article 10. Implementation 1/Ministry of finance, Ministry of construction, Ministry of agriculture and rural development periodically or irregularly checked the building, issued the regulations on price management in local clean water consumption and water supply units according to the content of this circular.


2/Department of finance in collaboration with the Department of construction, Department of agriculture and rural development, and the relevant departments to check the implementation decides to consume clean water activities, check out the build, decide and implement clean water consumption rates that apply to the object using the local water , advised the provincial people's Committee to promptly handle the obstacles occurred; at the same time General reported the Ministry of finance, Ministry of construction, Ministry of agriculture and rural development to monitor and adjust the framing as needed.

3/The production units, the business plan must have clean water resources development and water distribution network to meet consumer demand, improve the quality of water supply services; at the same time regularly, check the clean water consumption situation, collect money for water right price and match each object; promptly take measures to overcome loss of water-proof and water-money lost.

4/according to the actual situation of the production and consumption of clean water in urban, industrial and rural areas in each period, the Ministry of finance with the Ministry of construction, Ministry of agriculture and rural development study, modification, additional valuation method of clean water consumption accordingly.

Article 11. Effective enforcement of this circular is effective from 8/7/2009 and replaces circular No. 104/2004/TTLB/BTC-BXD, on 8/11/2004 of the Ministry of finance and the Ministry of construction guiding principles, methods of determination and authority decides clean water consumption in urban, industrial rural residential clusters.

In the process, if there are obstacles to timely reflect the recommendation of the Ministry of finance, Ministry of construction and the Ministry of agriculture and rural development to consider additional and modified, as appropriate.