ࡱ> [ bjbjYY p;p\;p\, , -----4---h@.T3l-O88888_O^OO$?Y-OO^_OOO--88 ghghghO-8-8ghOghghbtV8O^v0O4"hXV-V OOghOOOOOghOOOOOOOOOOOOOOOOO, > j,:  B TI CHNH CNG HA X HI CH NGH(A VIT NAM  c lp - T do - Hnh phc S: 136/2017/TT-BTC H Ni, ngy 22 thng 12 nm 2017 THNG T Quy nh lp, qun l, s dng kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng  Cn c Lut Ngn sch nh nc ngy 25 thng 6 nm 2015; Cn c cc Lut chuyn ngnh gm: Lut t ai ngy 29 thng 11 nm 2013; Lut Khong sn ngy 17 thng 11 nm 2010; Lut Ti nguyn nc ngy 21 thng 6 nm 2012; Lut Ti nguyn, mi trng bin v hi o ngy 25 thng 6 nm 2015; Lut Kh tng thy vn ngy 23 thng 11 nm 2015; Cn c Lut Gi ngy 20 thng 6 nm 2012; Cn c Ngh nh s 201/2013/N-CP ngy 27 thng 11 nm 2013 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut ti nguyn nc; Cn c Ngh nh s 43/2014/N-CP ngy 15/5/2014 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut t ai; Cn c Ngh nh s 45/2015/N-CP ngy 6 thng 5 nm 2015 ca Chnh ph v hot ng o c v bn ; Cn c Ngh nh s 38/2016/N-CP ngy 15 thng 5 nm 2016 ca Chnh ph quy nh chi tit mt s iu ca Lut Kh tng thy vn; Cn c Ngh nh s 40/2016/N-CP ngy 15 thng 5 nm 2016 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Ti nguyn, mi trng bin v hi o; Cn c Ngh nh s 158/2016/N-CP ngy 29 thng 11 nm 2016 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Khong sn; Ngh nh s 163/2016/N-CP ngy 21 thng 12 nm 2016 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Ngn sch nh nc; Cn c Ngh nh s 87/2017/N-CP ngy 26 thng 7 nm 2017 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; Cn c Quyt nh s 81/2010/Q-TTg ngy 13 thng 12 nm 2010 ca Th tng Chnh ph quy nh v thu nhn, lu tr, x l, khai thc v s dng d liu vin thm quc gia; Quyt nh s 76/2014/Q-TTg ngy 24 thng 12 nm 2014 ca Th tng Chnh ph sa i, b sung mt s iu ca Quyt nh s 81/2010/Q-TTg ngy 13 thng 12 nm 2010 ca Th tng Chnh ph; Theo  ngh ca V trng V Ti chnh Hnh chnh s nghip; B trng B Ti chnh ban hnh Thng t quy nh lp, qun l, s dng kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng. iu 1. Phm vi iu chnh 1. Thng t ny quy nh vic lp, qun l, s dng kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng, bao gm: Qun l t ai, o c v bn , a cht v khong sn, ti nguyn nc, bin v hi o, kh tng thy vn v gim st bin i kh hu, vin thm, a dng sinh hc v mt s nhim v chi khc v ti nguyn mi trng. 2. Cc ngun kinh ph khc quy nh v cc nhim v chi v ti nguyn mi trng (nh ngun kinh ph s nghip bo v mi trng, kinh ph s nghip khoa hc, vn u t pht trin, ngun vn khc) khng thuc phm vi iu chnh ti Thng t ny. iu 2. i tng p dng 1. Cc B, c quan ngang B, c quan thuc Chnh ph (sau y gi tt l cc B, c quan trung ng); cc tnh, thnh ph trc thuc trung ng. 2. Cc c quan, n v, c nhn c lin quan n vic s dng kinh ph chi hot ng kinh t thc hin cc nhim v chi v ti nguyn mi trng. iu 3. Kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng 1. Kinh ph ngn sch nh nc cp a) Ngn sch trung ng bo m kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng do cc B, c quan trung ng thc hin; b) Ngn sch a phng bo m kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng do cc c quan, n v  a phng thc hin. 2. Ngun khc theo quy nh ca php lut (nu c) 3. Cc c quan, n v, c nhn s dng kinh ph chi hot ng kinh t thc hin cc nhim v chi v ti nguyn mi trng phi theo ng ni dung  c cp c thm quyn ph duyt; qun l, s dng kinh ph ng ch , tit kim v c hiu qu; chu s kim tra, kim sot ca c quan chc nng c thm quyn; thc hin thanh quyt ton, ch  cng khai ngn sch theo quy nh hin hnh. iu 4. Cc nhim v chi hot ng kinh t v ti nguyn mi trng 1. Nhim v chi hot ng kinh t v ti nguyn mi trng ca ngn sch trung ng a) Qun l t ai - iu tra, nh gi t ai ca c nc, cc vng theo i#nh ky va theo chuyn  theo quyt nh ca cp c thm quyn; - Tng hp, bo co thng k t ai; kim k t ai, lp bn  hin trng s dng t ca c nc v theo vng; thng k, kim k t quc phng, an ninh; - Lp, iu chnh quy hoch, k hoch s dng t cp quc gia, k hoch s dng t quc phng, k hoch s dng t an ninh; - iu tra thu thp thng tin xy dng, iu chnh khung gi t, theo tng vng; lp bn  gi t; - Xy d#ng, c#p nh#t, qun l thng tin t ai, c s d liu t ai quc gia. b) o c v bn  - Thit lp h quy chiu quc gia, h thng s liu gc o c quc gia, h thng im o c c s chuyn dng; - Thnh lp v hin chnh h thng bn  a hnh quc gia; lp bn  hnh chnh ton quc v cp tnh; o c v bn  v bin gii quc gia; bn  chuyn  phc v mc ch chuyn dng ca ngnh; - Xy dng h thng khng nh c bn, h thng khng nh chuyn dng; h thng a danh s dng trong o c v bn ; - Xy dng, cp nht, qun l c s d liu a l quc gia, c s d liu a l chuyn dng, d liu khng gian a l; - Duy tr, bo tr h# thng i m o a#c quc gia, i m o a#c c s  chuyn du#ng. c) a cht v khong sn - iu tra, pht hin khong sn cng vi vic lp bn  a cht khu vc, a cht tai bin, a cht mi trng, a cht khong sn bin, bn  chuyn  va cac chuyn  v i#a cht, khoang sa n; - nh gi tim nng khong sn theo loi, nhm khong sn v theo cu trc a cht c trin vng nhm pht hin khu vc c khong sn mi; - Thm d mt s loi khong sn quan trng phc v mc tiu quc phng, an ninh, pht trin kinh t - x hi (nu c) theo quy nh ca php lut v khong sn; - Khoanh nh khu v#c co khoang sa n phn tan nho , le ; khu vc c khong sn c hi; khu vc d tr khong sn quc gia; khu vc khng u gi quyn khai thc khong sn thuc thm quyn ca trung ng; - Thng k, ki m k tr l#ng khoang sa n; - Lu tr, qua n ly thng tin v kt qu iu tra c bn a cht v khong sn, thng tin v khong sn; - Bo qun v trng by mu vt a cht, khong sn. d) Ti nguyn nc - iu tra, nh gi ti nguyn nc i vi cc ngun nc lin tnh, lin quc gia; kim k ti nguyn nc i vi cc ngun nc lin tnh, lin quc gia; - iu tra hin trng khai thc, s dng ti nguyn nc, x nc thi, kh thi, cht thi khc vo ngun nc i vi cc ngun nc lin tnh, lin quc gia; - Hoa#t #ng quan trc, gim st ti nguyn nc i vi cc ngun nc lin tnh, lin quc gia thuc trung ng qun l; - Xy d#ng va duy tri h# thng ca nh bao, d# bao lu, lu#t, ha#n han, xm nh#p m#n va cac tac ha#i khac do nc gy ra; - Cc hot ng bo v ti nguyn nc, phng chng suy thoi, cn kit ngun nc, khc phc hu qu tc hi do nc gy ra trn cc lu vc sng lin tnh, lin quc gia; iu ha, phn phi ti nguyn nc trn cc lu vc sng lin tnh; lp quy trinh v#n hanh lin h cha; xy dng danh mu#c lu v#c sng, danh mu#c ngun nc theo quy nh; - Xy d#ng, cp nht, qun l thng tin, c s d liu v ti nguyn nc quc gia. ) Bin v Hi o - iu tra c bn ti nguyn bin v hi o thc hin theo quy nh ca php lut; - Cc nhim v, d n,  n thuc chng trnh trng im iu tra c bn ti nguyn, mi trng bin v hi o theo quyt nh ca cp c thm quyn, c tnh cht chi t ngun kinh ph chi hot ng kinh t; - Qun l tng hp ti nguyn vng b c phm vi lin tnh theo quyt nh ca cp c thm quyn; - iu tra, nh gi, thng k, phn loi, qun l ti nguyn bin v hi o do Trung ng qun l; - Hot ng quan trc, gim st tng hp ti nguyn mi trng bin v hi o quc gia; - Xy d#ng, c#p nh#t, qua n ly thng tin, c s d liu ti nguyn mi trng bin v hi o ca ngnh, quc gia theo quy nh ca php lut. e) Kh tng thy vn v gim st bin i kh hu - Hot ng quan trc kh tng thy vn thuc mng li trm kh tng thy vn quc gia; iu tra, kho st b sung thng tin, d liu cho mng li trm kh tng thy vn quc gia; - D bo, cnh bo kh tng thy vn thu#c h# thng d# bao, ca nh bao khi t#ng thu y vn quc gia; - Gim st bin i kh hu; - Xy d#ng, qun l thng tin, d liu kh tng thy vn quc gia v gim st bin i kh hu. g) Vin thm - Gim st ti nguyn, thin tai bng cng ngh vin thm phc v qun l nh nc ca B Ti nguyn v Mi trng; - Xy dng, qun l c s d liu vin thm quc gia; - V#n hanh, ba o tri h# thng tra#m thu a nh vin tham quc gia; - Mua d liu vin tham (nu c) phc v cng tc gim st ti nguyn mi trng v thin tai, trong trng h#p tra#m thu a nh v# tinh ca Vi#t Nam va c s  d li#u a nh vin tham quc gia khng ap ng #c yu cu v khai thc v s dng d li#u vin tham va #c Thu  tng Chinh phu  ph duy#t. h) a da#ng sinh ho#c Nhim v chi hot ng kinh t v a dng sinh hc ca trung ng theo khoa n 2 iu 3 Thng t lin tch s 160/2014/TTLT-BTC-BTNMT ngy 29 thng 10 nm 2014 ca B Ti chnh v B Ti nguyn v Mi trng v vic hng dn qun l, s dng v quyt ton kinh ph chi thng xuyn t ngn sch nh nc thc hin cc nhim v, d n theo Chin lc quc gia v a dng sinh hc n nm 2020, tm nhn n nm 2030. i) Cc nhim v chi khc - L#p, iu chi nh nhim v quy hoa#ch cc l)nh vc theo quy i#nh ca phap lu#t; - Xy d#ng, iu chi nh chin l#c, k hoa#ch v tai nguyn theo l)nh vc; thng k ngnh v quc gia v ti nguyn mi trng (khng bao gm thng k l)nh vc mi trng chi t ngun s nghip bo v mi trng); - Xy d#ng, tich h#p, lu tr, qua n ly c s  d li#u chung v tai nguyn quc gia; ng dng cng ngh thng tin trong cng tc iu tra, nh gi, qun l ti nguyn ca trung ng theo quy nh ca cc php lut chuyn ngnh, ni dung c tnh cht chi thng xuyn t ngun kinh ph hot ng kinh t (nu c); - Xy dng nh mc kinh t k thut, n gia sa n ph m v qun l t ai, o c v bn , a cht v khong sn, ti nguyn nc, bin v hi o, kh tng thy vn v gim st bin i kh hu, vin thm, a dng sinh hc, nhim v chi khc (nu c) thuc nhim v ca trung ng; - Tuyn truyn, ph bin php lut ca l)nh vc theo quy nh ca php lut chuyn ngnh c chi t ngun hot ng kinh t; tp hun chuyn mn nghip v v ti nguyn mi trng ca trung ng theo ni dung chi t ngun chi hot ng kinh t; - Vn i ng cc d n hp tc quc t c tnh cht chi thng xuyn t ngun chi hoa#t #ng kinh t v ti nguyn mi trng (nu co); - Sa cha ln, mua sm trang thit b phc v nhim v chuyn mn i vi n v s nghip cng lp trong l)nh vc chi hot ng kinh t (tr n v s nghip cng lp t bo m chi thng xuyn v chi u t c Nh nc t hng theo gi tnh  chi ph bao gm chi ph khu hao ti sn c nh); - Nhi#m vu# chi khc v qun l t ai, o c v bn , a cht v khong sn, ti nguyn nc, bin v hi o, kh tng thy vn v gim st bin i kh hu, vin thm, a dng sinh hc, chi khc (nu c) ca trung ng. 2. Nhim v chi hot ng kinh t v ti nguyn mi trng ca ngn sch a phng a) Qun l t ai - iu tra, nh gi t ai ca a phng theo i#nh ky va theo chuyn ; - Lp, chnh l bn  a chnh  a phng; - Thng k t ai; kim k t ai, lp bn  hin trng s dng t ca a phng; - Lp, iu chnh quy hoch, k hoch s dng t cp tnh, cp huyn; - iu tra thu thp thng tin xy dng, iu chnh bng gi t, xc nh gi t c th ca a phng; lp bn  gi t; - ng ky t ai, tai sa n gn lin vi t, l#p h s i#a chinh, cp giy chng nh#n quyn s  du#ng t, quyn s  hu nha   va tai sa n gn lin vi t; ng ky bin #ng t ai, chi nh ly h s i#a chinh, c#p nh#t bin #ng t ai cu a i#a phng theo quyt i#nh cu a cp co th m quyn (nu c); - Xy d#ng, c#p nh#t, qun l thng tin t ai, c s d liu t ai cu a i#a phng. b) o c v bn  - Cc hot ng o c v bn  phc v yu cu qun l ca tng a phng: Thit lp cc im o c c s chuyn dng; xy dng h thng khng nh chuyn dng; thnh lp bn  hnh chnh cp huyn, bn  chuyn  phc v mc ch chuyn dng; - o c v bn  v a gii hnh chnh theo quy nh ca php lut; - Xy d#ng, qua n ly thng tin, d liu o c v bn , i#a gii hanh chinh cu a i#a phng. c) a cht v khong sn - Bo v khong sn cha khai thc trn a bn ca a phng; - Khoanh nh khu vc cm hoc tm thi cm hot ng khong sn, khu vc khng u gi quyn khai thc khong sn thuc thm quyn ca a phng; - Lu tr, qua n ly thng tin v khong sn ca a phng. d) Ti nguyn nc - iu tra, nh gi ti nguyn nc i vi cc ngun nc ni tnh, ngun nc lin tnh trn a bn; kim k ti nguyn nc i vi cc ngun nc ni tnh; - iu tra, tng hp hin trng khai thc, s dng ti nguyn nc; x nc thi vo ngun nc i vi ngun nc ni tnh, ngun nc trn a bn; - Hot ng quan trc, giam sat ti nguyn nc ca a phng; - Xy dng v duy tr ca nh bao, d# bao lu, lu#t, ha#n han, xm nh#p m#n va cac tac ha#i khac do nc gy ra thuc phm vi a phng qun l; - Cc hot ng bo v ti nguyn nc; phng chng suy thoi, cn kit ngun nc, khc phc hu qu tc hi do nc gy ra  ngun nc ni tnh; xac i#nh danh mu#c h, ao, m, pha khng #c san lp; - Xy dng, cp nht, qun l thng tin, c s d liu v ti nguyn nc ca a phng. ) Bin v Hi o - iu tra c bn ti nguyn bin v hi o thuc phm vi qun l ca a phng; - Cc nhim v, d n,  n thuc Chng trnh trng im iu tra c bn ti nguyn, mi trng bin v hi o theo quyt nh ca cp c thm quyn, c tnh cht chi t ngun kinh ph hot ng kinh t; - Qun l tng hp ti nguyn vng b thuc phm vi qun l ca a phng theo quyt nh ca cp c thm quyn; - iu tra, thng k, phn loi, qun l ti nguyn bin v hi o do a phng qun l; - Hot ng quan trc, gim st tng hp ti nguyn, mi trng bin v hi o ca a phng; - Thit lp v qun l hnh lang bo v b bin ca a phng; - Xy d#ng, c#p nh#t, qua n ly thng tin, c s d liu ti nguyn mi trng bin v hi o ca a phng. e) Kh tng thy vn v gim st bin i kh hu - Hot ng trm quan trc kh tng thy vn ca a phng; thu thp d liu kh tng thy vn a phng; - D bo, cnh bo kh tng thy vn, truyn thng tin thin tai trn a bn; - Gim st bin i kh hu ca a phng; - Xy d#ng, qun l thng tin, c s d liu kh tng thy vn v gim st bin i kh hu ca a phng. g) Vin thm Xy dng, qun l c s d liu vin thm  a phng (nu c). h) a da#ng sinh ho#c Nhim v chi hot ng kinh t v a dng sinh hc cu a i#a phng theo khoa n 2 iu 4 Thng t lin tch s 160/2014/TTLT-BTC-BTNMT ngy 29 thng 10 nm 2014 ca B Ti chnh v B Ti nguyn v Mi trng v vic hng dn qun l, s dng v quyt ton kinh ph chi thng xuyn t ngn sch nh nc thc hin cc nhim v, d n theo Chin lc quc gia v a dng sinh hc n nm 2020, tm nhn n nm 2030. i) Cc nhim v chi khc - L#p, iu chi nh nhim v quy hoa#ch cc l)nh vc theo quy i#nh cu a phap lu#t; - Xy d#ng, iu chi nh chin lc, k hoa#ch v tai nguyn mi trng; thng k cac chi  tiu tai nguyn mi trng cu a i#a phng (khng bao gm thng k l)nh vc mi trng chi t ngun s nghip bo v mi trng); - Xy dng nh mc kinh t k thut, n gia sa n ph m v qun l t ai, o c v bn , a cht v khong sn, ti nguyn nc, bin v hi o, kh tng thy vn v gim st bin i kh hu, vin thm, a dng sinh hc, nhim v chi khc (nu c) thuc nhim v ca i#a phng; - Xy d#ng, tich h#p, lu tr, qua n ly c s  d li#u chung v tai nguyn ca a phng theo quy nh ca php lut chuyn ngnh; ng dng cng ngh thng tin trong cng tc iu tra, nh gi, qun l ti nguyn theo quy nh ca php lut chuyn ngnh, ni dung c tnh cht chi thng xuyn t ngun kinh ph chi hot ng kinh t (nu c); - Tuyn truyn, ph bin php lut ca l)nh vc theo quy nh ca php lut chuyn ngnh c chi t ngun hot ng kinh t; tp hun chuyn mn nghip v v ti nguyn mi trng ca a phng theo ni dung chi t ngun chi hot ng kinh t; - Vn i ng cc d n hp tc quc t c tnh cht chi thng xuyn t ngun hoa#t #ng kinh t v ti nguyn mi trng (nu co); - Sa cha ln, mua sm trang thit b phc v nhim v chuyn mn i vi n v s nghip cng lp trong l)nh vc chi hot ng kinh t (tr n v s nghip cng lp t bo m chi thng xuyn v chi u t c Nh nc t hng theo gi tnh  chi ph bao gm chi ph khu hao ti sn c nh); - Nhi#m vu# chi khc v qun l t ai, o c v bn , a cht v khong sn, ti nguyn nc, bin v hi o, kh tng thy vn v gim st bin i kh hu, vin thm, a dng sinh hc, chi khc (nu c) cu a i#a phng. 3. Vic phn nh cc nhim v chi v ti nguyn mi trng ca ngn sch a phng cho cp tnh, cp huyn, cp x, theo quy nh ca cc php lut chuyn ngnh v do y ban nhn dn cp tnh trnh Hi ng nhn dn cp tnh quyt nh. 4. im i khon 1 v im i khon 2 ca iu 4 ny quy nh chung cc nhim v chi khc v ti nguyn mi trng, l)nh vc no c nhim v chi khc mi c tnh, khng tnh tt c cc nhim v chi khc. iu 5. Mc chi 1. Mc chi thc hin cc nhim v chi v ti nguyn mi trng thc hin theo nh mc, n gi, ch  chi tiu ti chnh hin hnh do c quan nh nc c thm quyn quy nh. 2. Mt s mc chi c th c quy nh ti Ph lc s 6 ban hnh km theo Thng t ny. iu 6. Lp, chp hnh v quyt ton ngn sch nh nc Vic lp d ton, chp hnh v quyt ton kinh ph chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng thc hin theo quy nh ca Lut Ngn sch nh nc v cc vn bn hng dn hin hnh. Thng t ny hng dn c th thm mt s ni dung nh sau: 1. Lp d ton a) Lp d ton thc hin nhim v, d n,  n (gi tt l nhim v, d n); bao gm: Chi ph lp nhim v, d n; chi ph thc hin nhim v, d n (gm: Chi ph trc tip v chi ph qun l chung); chi lp bao cao t ng kt nhi#m vu#, d# an; chi ph khc. Trong : - Chi phi th#c hi#n nhi#m vu#, d# an (ho#c hng mc cng vic cu a nhi#m vu#, d# an) c nh mc kinh t k thut v n gi: D ton c xc nh bng (=) khi lng cng vic nhn (x) vi n gi d ton c c quan qun l nh nc c thm quyn quyt nh; - Chi phi th#c hi#n nhi#m vu#, d# an (ho#c hng mc cng vic cu a nhi#m vu#, d# an) cha c nh mc kinh t k thut v n gi: D ton lp cn c vo ni dung cng vic, khi lng cn thc hin, ch  chi tiu ti chnh hin hnh v c cp c thm quyn ph duyt. Lp d ton nhim v, d n (bao gm nhim v, d n v a dng sinh hc t ngun kinh phi chi hoa#t #ng kinh t) thc hin theo quy nh t Ph lc s 01 n Ph lc s 06, ban hnh km theo Thng t ny. b) i vi cc nhim v chi khc: Vic lp d ton thc hin theo cc quy nh hin hnh ca Nh nc. 2. Trnh t lp d ton ngn sch Hng nm, cn c vo hng dn xy dng d ton ngn sch nh nc ca cc cp c thm quyn, tnh hnh thc hin d ton nm trc, ni dung v khi lng cng vic cn thc hin trong nm k hoch, nh mc kinh t k thut, n gi, ch  chi tiu ti chnh hin hnh v cc quy nh ti Thng t ny. a)  Trung ng: Cc n v d ton c giao nhim v lp d ton cc nhim v chi v ti nguyn mi trng, km bn thuyt minh chi tit cn c tnh ton, bo co B, c quan trung ng xem xt, tng hp vo d ton ngn sch nh nc ca B, c quan trung ng, gi B Ti chnh tng hp, trnh Chnh ph trnh Quc hi theo quy nh. B Ti nguyn v Mi trng khi lp d ton kinh ph cc nhim v chi v ti nguyn mi trng, bao gm lp d ton kinh ph cho iu tra c bn a cht v khong sn b sung t tin hon tr chi ph iu tra c bn a cht v khong sn, chi ph thm d khong sn, tin cp quyn khai thc khong sn v tin u t ca t chc, c nhn theo quy nh ti iu 14 Ngh nh s 158/2016/N-CP ngy 29 thng 11 nm 2016 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut Khong sn. b)  a phng: Cc n v d ton c giao nhim v lp d ton cc nhim v chi v ti nguyn mi trng, km bn thuyt minh chi tit cn c tnh ton, bo co n v d ton cp I  a phng xem xt, tng hp vo d ton ngn sch nh nc ca n v d ton cp I, gi c quan ti chnh cng cp xem xt, tng hp bo co cp c thm quyn theo quy nh. 3. Phn b v giao d ton a)  Trung ng: - Cn c d ton ngn sch c cp c thm quyn giao, B, c quan trung ng phn b v giao d ton ngn sch cho cc n v s dng ngn sch trc thuc, ng thi gi B Ti chnh, Kho bc Nh nc v Kho bc Nh nc ni giao dch  thc hin; - B Ti chnh thc hin kim tra d ton ca B, c quan trung ng  giao cho cc n v s dng ngn sch theo quy nh. b)  a phng: - Cn c d ton ngn sch c cp c thm quyn giao, n v d ton cp I  a phng phn b v giao d ton ngn sch cho cc n v s dng ngn sch trc thuc, gi c quan ti chnh cng cp, ng thi gi Kho bc Nh nc ni giao dch  thc hin; - C quan ti chnh cng cp thc hin kim tra d ton ca n v d ton cp I  giao cho cc n v s dng ngn sch theo quy nh. 4. V chp hnh d ton Cn c d ton chi c cp c thm quyn giao, cc n v thc hin rt d ton ti Kho bc nh nc ni giao dch, vic thc hin kim sot, thanh ton cc khon chi hot ng kinh t i vi cc nhim v chi v ti nguyn mi trng theo quy nh ca B Ti chnh v ch  kim sot, thanh ton cc khon chi ngn sch nh nc qua Kho bc nh nc v quy nh ca php lut hin hnh. 5. X l s d kinh ph cui nm Vic x l s d cui nm kinh ph chi hot ng kinh t i vi nhim v chi v ti nguyn mi trng, thc hin theo quy nh ca Lut Ngn sch nh nc v hng dn ca B Ti chnh v cng tc kho s k ton cui nm v lp, bo co quyt ton ngn sch nh nc hng nm. 6. Cng tc quyt ton a) V hch ton: Cc nhim v chi v ti nguyn mi trng quy nh ti Thng t ny hch ton vo loi cc hot ng kinh t. Cn c ni dung hot ng  hch ton vo cc khon tng ng, theo mc lc ngn sch nh nc hin hnh; b) V quyt ton theo nin  ngn sch hng nm Ht nm ngn sach, cc n v s dng ngn sch phi thc hin cng tc kho s k ton v lp bo co quyt ton. Trnh t lp, mu biu bo co, thi gian np v trch nhim xt duyt bo co quyt ton thc hin theo quy nh hin hnh; Cn c cc khon chi ngn sch  c Kho bc Nh nc kim sot chi theo khi lng, cng vic hon thnh theo quy nh ca Lut Ngn sch nh nc v cc vn bn hng dn hin hnh  tng hp, lp quyt ton chi ngn sch theo nin  ngn sch nh nc theo quy nh v khon chi ngn sch nh nc thng xuyn. c) V quyt ton gi tr nhim v, d n hon thnh i vi nhim v, d n c cp c thm quyn ph duyt d ton c thi hn thc hin trn 12 thng, ngoi vic thc hin quyt ton theo nin , cc n v cn phi thc hin quyt ton nhim v, d n hon thnh theo cc ni dung: - D ton kinh ph c cp c thm quyn ph duyt cho nhim v, d n; - Bo co nh gi, xc nhn nghim thu nhim v, d n hon thnh c c quan c thm quyn kim tra, nghim thu t yu cu tr ln; - Phiu xc nhn giao np sn phm hon thnh m bo cht lng theo quy nh; - Kinh ph ngn sch nh nc b tr cho nhim v, d n c duyt quyt ton; - S kinh ph ngn sch  cp (theo tng nm); - S kinh ph c quyt ton so vi s kinh ph  cp, trng hp tha np li ngn sch theo nin  ngn sch nh nc vo nm np ngn sch nh nc. i vi nhim v, d n thuc danh mc dch v s nghip cng s dng ngn sch nh nc theo quyt nh ca cp c thm quyn, thc hin theo quy nh ca php lut hin hnh v giao nhim v, t hng hoc u thu cung cp sn phm, dch v cng s dng ngn sch nh nc t ngun kinh ph chi thng xuyn. iu 7. Cng tc kim tra B Ti nguyn v Mi trng, cc B, c quan trung ng, cc a phng, c quan ti nguyn v mi trng  a phng ch tr, phi hp vi c quan ti chnh cng cp kim tra nh k, t xut tnh hnh thc hin nhim v c giao; vic qun l s dng, thanh quyt ton kinh ph ti cc n v trc thuc, nhm bo m s dng kinh ph c giao ng mc ch, c hiu qu. iu 8. T  chc th#c hi#n 1. Thng t ny c hiu lc thi hnh k t ngy 6 thng 2 nm 2018. 2. Cc Thng t sau y ht hiu lc thi hnh k t ngy Thng t ny c hiu lc thi hnh, gm: a) Thng t lin tch s 83/2003/TTLT-BTC-BTNMT ngy 27 thng 8 nm 2003 ca B Ti chnh - B Ti nguyn v Mi trng hng dn vic phn cp, qun l v thanh quyt ton kinh ph o c bn  v qun l t ai; b) Thng t lin tch s 04/2007/TTLT-BTNMT-BTC ngy 27 thng 2 nm 2007 ca B Ti nguyn v Mi trng - B Ti chnh v hng dn lp d ton kinh ph cng tc o c, lp bn  v qun l t ai. c) Thng t lin tch s 118/2008/TTLT-BTC-BTNMT ngy 05 thng 12 nm 2008 cu a B# Tai chinh - B# Tai nguyn va Mi trng hng dn vic qun l, s dng v thanh quyt ton kinh ph s nghip kinh t i vi hot ng qun l ti nguyn nc; d) Thng t lin tch s 40/2009/TTLT-BTC-BTNMT ngy 05 thng 3 nm 2009 cu a B# Tai chinh - B# Tai nguyn va Mi trng hng dn vic qun l, s dng v thanh quyt ton kinh ph s nghip kinh t i vi cc nhim v chi thuc l)nh vc a cht v khong sn. 3. i vi nhim v, d n  c cp c thm quyn ph duyt d ton nhng c thi gian thc hin sau ngy Thng t ny c hiu lc thi hnh th cp c thm quyn ph duyt d ton ph duyt iu chnh ni dung cng vic ca nhim v, d n cha thc hin theo quy nh ti Thng t ny. 4. i vi cc nhi#m vu# chi tai nguyn mi trng t ngun kinh ph hoa#t #ng kinh t khng quy nh ti Thng t ny th thc hin theo cc vn bn hng dn hin hnh. 5. Chi thng xuyn v chi nhim v khng thng xuyn ca cc n vi# s# nghi#p cng l#p trong linh v#c chi hoa#t #ng kinh t v ti nguyn mi trng th#c hi#n theo Nghi# i#nh s 141/2016/N-CP ngay 10 thng 10 nm 2016 cu a Chinh phu  quy i#nh c ch t# chu  cu a n vi# s# nghi#p cng l#p trong linh v#c s# nghi#p kinh t va s# nghi#p khac va vn ba n hng dn. 6. Cc vn bn quy phm php lut c dn chiu  p dng ti Thng t ny c sa i, b sung hoc thay th bng vn bn quy phm php lut mi th p dng theo cc vn bn mi . 7. Trong qu trnh thc hin nu c kh khn, vng mc,  ngh cc c quan, n v kp thi phn nh v B Ti chnh  nghin cu sa i cho ph hp./. Ni nhn: - VP Tng B th; - VP Quc hi; - VP Ch tch nc; - VP Chnh ph; - Vn phng Trung ng v cc Ban ca ng; - To n nhn dn ti cao; - Vin Kim st nhn dn ti cao; - Kim ton nh nc; - Cc B, c quan ngang B, c quan thuc Chnh ph - C quan trung ng ca cc Hi, on th; - VP y ban Phng chng tham nhing; - UBND cc tnh, thnh ph trc thuc TW; - S TN v MT cc tnh, TP trc thuc TW; - S Ti chnh, KBNN cc tnh, TP trc thuc TW; - Cc Kim tra vn bn - B T php; - Cng bo; Website Chnh ph; - Website B Ti chnh; - Cac n vi# thu#c B# Tai chinh; - Lu: VT, V TCHCSN. KT. B TRNG TH TRNG Trn Xun H  Ph lc 01 D TON NHIM V, D N CHI HOA#T #NG KINH T V TI NGUYN MI TRNG (Ban hnh km theo Thng t s 136/2017/TT-BTC ngy 22 thng 12 nm 2017 ca B Ti chnh) S TTCc khon mc chi phPhng php lp d ton1Chi ph lp nhim v, d n01 (theo Ph lc 4, Ph lc 6)2Chi ph thc hin nhim v, d n2 = a+b+ (theo Ph lc 2, Ph lc 3, Ph lc 4, Ph lc 5 v Ph lc 6)aHng mc cng vic...abHng mc cng vic...b...3Chi phi l#p bo co tng kt nhim v, d n3 (theo Ph lc 4, Ph lc 6)4Cc chi ph khc4=a+b+c (theo Ph lc 4, Ph lc 6)aChi kim tra, nghim thu nhim v, d nabChi phi n#p lu trbcChi phi khc c lin quan trc tip n nhim v, d n (nu c)cD ton nhim v, d nDT = 1+2+3+4 Ghi ch: Khi lp d ton ch tnh cc chi ph cn thit c lin quan n thc hin nhim v, d n, khng tnh ton b cc khon mc chi ph nu trn. Ph lc 02 D TON CHI PH THC HIN NHIM V, D N (HOC HNG MC CNG VIC CA NHIM V, D N) C NH MC KINH T K THUT (Ban hnh km theo Thng t s 136 /2017/TT-BTC ngy 22 thng 12 nm 2017 ca B Ti chnh) TTNi dung, cch tnhKt quAn gi sn phm A = I+IIIChi ph trc tipI = 1+2+3+4+5+61Chi ph nhn cng:1 = a+baChi ph lao ng k thut (LKT): S cng theo nh mc x n gi cng LKT abChi ph lao ng ph thng (LPT): S cng theo nh mc x n gi cng LPT b2Chi ph vt liu: nh mc vt liu x n gi vt liu 23Chi ph cng c, dng c: S ca s dng theo nh mc x n gi cng c, dng c 34Chi ph nng lng: nh mc tiu hao x n gi do Nh nc quy nh 45Chi ph nhin liu: nh mc tiu hao x n gi do Nh nc quy nh5 6Chi ph khu hao ti sn c nh theo quy nh hin hnh (ch tnh cho doanh nghip, n v s nghip cng lp t bo m chi thng xuyn v chi u t) 6IIChi ph qun l chungII = I x %BChi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n) theo n gi: Khi lng cng vic x n gi sn phmB= KL x AGhi ch: Khi lp d ton ch tnh cc ni dung chi cn thit c lin quan n nhim v, d n phi thc hin, khng tnh ton b cc khon mc chi ph nu trn. Ph lc 03 D TON CHI PH THC HIN NHIM V, D N (HOC HNG MC CNG VIC CA NHIM V, D N) CHA C NH MC KINH T K THUT (Ban hnh km theo Thng t s 136 /2017/TT-BTC ngy 22 thng 12 nm 2017 ca B Ti chnh) STTNi dung, cch tnhKt quIChi ph trc tipI = 1+2+3+4+5+61Chi ph nhn cng:1 = a+baChi ph cng lao ng k thut (LKT): S cng LKT cn thit x n gi cng LKTabChi ph lao ng ph thng (LPT): S cng cn thit thu ngoi x n gi cng LPTb2Chi ph vt liu: Khi lng vt liu cn s dng x n gi vt liu23Chi ph cng c, dng c: S ca thc t cn s dng x n gi cng c, dng c34Chi ph nng lng: Lng tiu th cn thit x n gi do Nh nc quy nh45Chi ph nhin liu: Khi lng cn s dng x n gi do Nh nc quy nh56Chi ph khu hao ti sn c nh theo quy nh hin hnh (ch tnh cho doanh nghip, n v s nghip cng lp t bo m chi thng xuyn v chi u t) 6IIChi ph qun l chungII = I x % IIIChi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n)III = I+IIGhi ch: Khi lp d ton ch tnh cc ni dung chi cn thit c lin quan n nhim v, d n phi thc hin, khng tnh ton b cc khon mc chi ph nu trn. *,.tv . 2 D 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D ton chi phi l#p nhim v, d n 1. Chi ph lp nhim v, d n: gm chi ph lp  cng nhim v, d n; chi ph thu thp, kho st, ly v gia cng phn tch mt s mu phc v lp  cng (theo quy trnh quy phm k thut nu c); phn tch t liu, kt qu kho st; la chn gii php k thut, thit k phng n thi cng, tnh ton khi lng cng vic v lp d ton kinh ph; hp hi ng xt duyt  cng, xin kin thm nh, hon thin cho n khi c cp c thm quyn ph duyt. a) i vi nhim v, d n c nh mc kinh t k thut v n gi d ton c cp c thm quyn ph duyt: D ton chi ph c tnh trn c s khi lng (x) n gi d ton. b) i vi nhim v, d n cha c nh mc kinh t k thut v n gi d ton: D ton chi ph tnh theo t l % trn chi ph trc tip nhim v, d n; mc c th nh sau: Hng mc cng vicChi ph trc tip (t ng)d" 5101520253035404550Nhm I (%)3,883,002,291,981,741,561,391,231,101,00Nhm II (%)3,542,101,701,401,151,000,930,840,760,70Nhm III (%)1,601,000,800,700,640,580,530,480,440,40 i vi nhim v, d n c chi ph thc hin ln hn 50 t ng, th c 1 t ng tng thm c b sung 0,003 ca phn tng thm. i vi nhim v, d n c chi ph thc hin nm trong cc khong ca hai gi tr quy nh trong bng trn c tnh theo phng php ni suy nh sau: (Kb - Ka) Ki =Kb ---------------x (Gi - Gb)Ga - GbTrong : Ki: Chi ph lp nhim v, d n cn tnh (t l %); Ka: Chi ph lp nhim v, d n cn trn (t l %); Kb: Chi ph lp nhim v, d n cn di (t l %); Gi: Kinh ph ca nhim v, d n cn tnh (t ng); Ga: Kinh ph ca nhim v, d n cn trn (t ng); Gb: Kinh ph ca nhim v, d n cn di (t ng). Trong trng hp nhim v, d n c lp v ph duyt thnh hai bc (bc xy dng v trnh ph duyt tng th d n; bc lp v trnh ph duyt thit k k thut - d ton), d ton kinh ph lp nhim v, d n phn b cho tng bc cng vic do cc B, a phng quyt nh trong tng kinh ph lp nhim v, d n theo t l nu trn. Chi ph lp nhim v, d n theo t l % trn chi ph trc tip ti bng s liu nu trn l tnh cho nhim v, d n theo quy nh c tt c cc chi ph lp nhim v, d n quy nh ti khon 1 nu trn; do vy khi lp d ton ch tnh cc chi ph m nhim v, d n phi thc hin, khng tnh tt c cc chi ph nu trn nu khng phi thc hin (v d nh chi ph thu thp, kho st, ly v gia cng phn tch mt s mu phc v lp  cng; phn tch t liu, kt qu kho st; la chn gii php k thut, thit k phng n thi cng). Cn c vo ni dung cng vic, khi lng thc hin, ch  ti chnh hin hnh v mt s mc chi quy nh ti Ph lc 6 km theo Thng t ny,  d ton kinh ph lp nhim v, d n trnh cp c thm quyn ph duyt. 2. i vi cac nhi#m vu# thng xuyn hng nm (nh duy tr hot ng ca h thng quan trc, gim st ti nguyn mi trng; h thng im o c quc gia, im o c c s chuyn dng; tra#m thu a nh vin tham quc gia; xy d#ng, iu chi nh k hoa#ch, thng k cac chi  tiu tai nguyn mi trng; xy dng nh mc kinh t k thut, n gia sa n ph m; tuyn truyn, ph bin php lut; tp hun chuyn mn nghip v; c#p nh#t, lu tr, duy tr qua n ly thng tin, c s d liu v ti nguyn mi trng; nhim v thng xuyn khc nu c) v cc nhim v khng thng xuyn (nh ba o tri h# thng tra#m thu a nh vin tham quc gia, mua d liu vin thm, sa cha ln, mua sm trang thit b, v nhi#m vu# khng thng xuyn khc nu c), thc hin theo quy nh hin hnh, khng tnh d ton lp nhi#m vu#. Trng hp nhim v cn thit (nu c) c cp c thm quyn ph duyt phi c chi ph lp nhim v, c tnh theo khi lng cng vic thc hin c th v ch  chi tiu ti chnh hin hnh. II. Lp d ton chi ph thc hin nhim v, d n 1. Lp d ton chi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n) c nh mc kinh t k thut v n gi sn phm: D ton chi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n): n gi sn phm bng (=) Chi ph trc tip cng (+) Chi ph qun l chung. a) Chi ph trc tip: L cc khon mc chi ph trc tip, gm: chi ph nhn cng; chi ph vt liu; chi ph cng c, dng c; chi ph nng lng; chi ph nhin liu; chi ph khu hao ti sn c nh. Cch tnh nh sau: - Chi ph nhn cng: Gm chi ph lao ng k thut v chi ph lao ng ph thng (nu c) tham gia trong qu trnh thc hin nhim v, d n. + Chi ph lao ng k thut bng (=) s cng lao ng k thut theo nh mc nhn (x) n gi ngy cng lao ng k thut. Trong : n gi ngy cng lao ng k thut =Tin lng mt thng theo cp bc k thut quy nh trong nh mc +Cc khon ph cp, ng gp 01 thng theo ch  26 ngy cng/thng Tin lng 01 thng theo cp bc k thut quy nh trong nh mc thc hin theo h s lng ban hnh theo Ngh nh s 204/2004/N-CP ngy 14 thng 12 nm 2004 ca Chnh ph v ch  tin lng i vi cn b, cng chc, vin chc v lc lng vi trang v vn bn sa i, thay th (nu c); mc lng c s theo quy nh hin hnh ca Nh nc. Cc khon ph cp, ng gp theo ch : Ph cp lng; cc khon ng gp theo lng theo ch  quy nh hin hnh; ph cp trch nhim; ph cp lu ng; ph cp c hi nguy him; ph cp khu vc; ph cp c bit; ph cp khc (nu c) theo ch  quy nh hin hnh; lng ph (nu c) theo ch  quy nh ca php lut hin hnh. Khi lp d ton cc nhim v, d n ch tnh cc khon ph cp theo ch  c hng theo quy nh ca Nh nc v theo cc Thng t hng dn thc hin ch  ph cp hin hnh, khng tnh ton b cc khon ph cp nu trn trong nhim v, d n. + Chi ph lao ng ph thng bng (=) s cng lao ng ph thng theo nh mc nhn (x) n gi ngy cng lao ng ph thng. Trong  n gi ngy cng lao ng ph thng: i vi nhim v do ngn sch trung ng m bo ly theo gi bnh qun chung ca khu vc thi cng trong nm; i vi nhim v do ngn sch a phng m bo theo gi ngy cng lao ng ph thng do tng a phng quy nh. - Chi ph vt liu: L gi tr vt liu chnh, vt liu ph dng trc tip trong qu trnh thc hin nhim v, d n. Chi ph vt liu bng (=) Tng s lng tng loi vt liu theo nh mc nhn (x) n gi tng loi vt liu. Trong  n gi vt liu: i vi nhim v do ngn sch trung ng m bo, cn c theo gi trung bnh ca cc tnh, thnh ph trc thuc trung ng c khu vc thi cng trong nm; i vi nhim v do ngn sch a phng m bo, cn c theo gi th trng ti a phng. - Chi ph cng c, dng c: L gi tr cng c, dng c c phn b trong qu trnh thc hin nhim v, d n. Chi ph cng c, dng c=S ca s dng cng c, dng c theo nh mcxn gi s dng cng c, dng c phn b cho 01 ca Trong : n gi s dng cng c, dng c phn b cho 01 ca  =n gi cng c dng c Nin hn s dng cng c, dng c theo nh mc (thng)x26 ngy n gi cng c, dng c: nh cch xc nh n gi vt liu nu trn. - Chi ph nng lng: L chi ph s dng nng lng dng cho my mc thit b vn hnh trong thi gian thc hin nhim v, d n. Chi ph nng lng bng (=) Nng lng tiu hao theo nh mc nhn (x) n gi do Nh nc quy nh. - Chi ph nhin liu: L chi ph s dng nhin liu trong thi gian thc hin nhim v, d n. Chi ph nhin liu bng (=) S lng nhin liu tiu hao theo nh mc nhn (x) n gi do Nh nc quy nh. - Chi ph khu hao khu hao ti sn c nh theo quy nh hin hnh v khu hao ti sn c nh i vi n v s nghip cng lp v theo l trnh kt cu chi ph khu hao ti sn c nh vo gi sn phm do cp c thm quyn quy nh. Trong  chi ph khu hao my mc thit b l hao ph v my mc thit b s dng trong thi gian thc hin nhim v, d n. Chi ph khu hao my mc thit b bng (=) S ca my theo nh mc nhn (x) Mc khu hao mt ca my. Trong  Mc khu hao mt ca my =Nguyn giS ca my s dng mt nmxS nm s dngS ca my s dng mt nm: My ngoi nghip l 250 ca (ring thit b o bin l 200 ca); my ni nghip l 500 ca. b) Chi ph qun l chung: Theo khon 3 di y. 2. Lp d ton chi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n) cha c nh mc kinh t k thut v n gi sn phm D ton chi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n) bng (=) Chi ph trc tip cng (+) Chi ph qun l chung. a) Chi ph trc tip: L cc khon mc chi ph trc tip, gm: chi ph nhn cng; chi ph vt liu; chi ph cng c, dng c; chi ph nng lng; chi ph nhin liu; chi ph khu hao ti sn c nh. Cch tnh nh sau: - Chi ph nhn cng: Gm chi ph lao ng k thut v chi ph lao ng ph thng (nu c) tham gia trong qu trnh thc hin nhim v, d n. + Chi ph lao ng k thut bng (=) s cng lao ng k thut thc t cn thit nhn (x) n gi ngy cng lao ng k thut theo cp bc k thut ph hp. Trong  n gi ngy cng lao ng k thut nh cch xc nh n gi ngy cng lao ng k thut ca nhim v, d n (hoc hng mc cng vic ca nhim v, d n) c nh mc kinh t k thut quy nh ti im a khon 1 phn II nu trn. + Chi ph lao ng ph thng bng (=) s cng lao ng ph thng cn thu ngoi nhn (x) n gi ngy cng lao ng ph thng. - Chi ph vt liu: L gi tr vt liu chnh, vt liu ph dng trc tip trong qu trnh thc hin nhim v, d n. Chi ph vt liu bng (=) Tng s lng tng vt liu cn s dng nhn (x) n gi tng loi vt liu. - Chi ph cng c, dng c: L gi tr cng c, dng c c phn b trong qu trnh thc hin nhim v, d n. Chi ph cng c, dng c bng (=) S ca s dng cng c, dng c cn thit nhn (x) n gi s dng cng c, dng c phn b cho 01 ca. Trong  n gi ngy cng lao ng ph thng; n gi vt liu, cng c, dng c nh cch xc nh ti im a khon 1 phn II nu trn. - Chi ph nng lng: L chi ph s dng nng lng dng cho my mc thit b vn hnh trong thi gian thc hin nhim v, d n. Chi ph nng lng bng (=) Nng lng tiu hao cn thit nhn (x) n gi do Nh nc quy nh. - Chi ph nhin liu: L chi ph s dng nhin liu trong thi gian thc hin nhim v, d n. Chi ph nhin liu bng (=) S lng nhin liu tiu hao theo nh mc nhn (x) n gi do Nh nc quy nh. - Chi ph khu hao ti sn c nh nh quy nh ti im a khon 1 phn II nu trn. b) Chi ph qun l chung: Theo Khon 3 di y. 3. Chi ph qun l chung Chi ph qun l chung, gm: chi ph tin lng, ph cp lng v cc khon ng gp theo ch  (bo him x hi, bo him y t, bo him tht nghip, kinh ph cng on) cho b my qun l; chi ph in, nc, in thoi, xng xe, cng tc ph, vn phng phm, cng c, dng c cho b my qun l; chi ph sa cha, bo dng thit b, cng c, dng c i vi n v s nghip cng lp (hoc chi ph khu hao ti sn c nh phc v b my qun l i vi n v s nghip cng lp t bo m chi thng xuyn v chi u t; doanh nghip thc hin); chi hi ngh trin khai, s kt, tng kt ca n v; chi ph chuyn qun; chi ph lm nh tm (hoc thu nh tr) cho lc lng thi cng; chi ph kim tra, nghim thu, bn giao sn phm ca n v thc hin v cc chi ph khc mang tnh cht qun l c lin quan n thc hin nhim v, d n. a) i vi cc n v s nghip cng lp (n v t bo m chi thng xuyn v chi u t; n v t bo m chi thng xuyn); doanh nghip tham gia thc hin nhim v, d n, chi ph qun l chung c xc nh theo t l % tnh trn chi ph trc tip, quy nh cho tng nhm cng vic nh sau: Nhom cng vicNhim v, d n (hoc hng mc cng vic c nh mc kinh t k thut)Nhim v, d n (hoc hng mc cng vic khng c nh mc kinh t k thut)1. Ngoi nghipNhm I28%23%Nhm II25%18%Nhm III20%15%2. Ni nghip (nhm I, II, III)15%12%Trong : * Ngoi nghip: gm ton b cc cng vic thc hin  thc a. * Ni nghip: gm ton b cc cng vic thc hin trong phng lm vic. Trng hp n v s nghip cng lp thc hin nhim v, d n theo n gi khng tnh chi ph khu hao ti sn c nh, th chi ph qun l chung c tnh theo t l % trn chi ph trc tip (khng bao gm chi ph khu hao ti sn c nh). Vic phn b chi ph qun l chung cho cc ni dung chi ph c th ti khon 3 nu trn, do cc B, c quan trung ng v cc a phng quyt nh. b) i vi n v s nghip cng lp, c quan qun l nh nc  c ngn sch nh nc cp kinh ph chi thng xuyn, thc hin nhim v, d n (nu c): c tnh chi ph qun l chung ti a 25 triu ng/nm/nhim v, d n, i vi nhim v, d n c tng chi ph trc tip n 5 t ng; trng hp nhim v, d n c tng chi ph trc tip ln hn 5 t ng th c 1 t ng tng thm c b sung 0,003 ca phn tng thm. Trng hp nhim v, d n c chi ph chuyn qun, chi ph lm nh tm (hoc thu nh tr) cho lc lng thi cng, chi ph kim tra, nghim thu, bn giao sn phm ca n v thc hin v cc chi ph khc c lin quan n thc hin nhim v, d n (nu c), n v lp d ton  khon mc cc chi ph khc, theo khi lng cng vic thc hin c th, ch  chi tiu hin hnh v c cp c thm quyn ph duyt. * i vi nhim v chi ca ngn sch a phng, cn c vo tnh hnh thc t thc hin nhim v, d n v kh nng ca ngn sch a phng, Hi ng nhn dn cp tnh, Ch tch y ban nhn dn cp tnh theo thm quyn quy nh ti Lut Ngn sch nh nc, quy nh t l chi ph qun l chung cho ph hp, nhng khng vt qu t l chi ph qun l chung quy nh trn y. III. D ton chi ph lp bo co tng kt nhim v, d n (ch p dng i vi nhi#m vu#, d n phi lp bo co tng kt theo quy nh ca cp c thm quyn) 1. D ton chi ph lp bo co tng kt nhim v, d n theo mc quy nh ti ph lc 6 km theo Thng t ny. i vi nhim v, d n theo quy nh ca cp c thm quyn lp bo co tng kt bao gm c lp cc loi ti liu, bn v chuyn mn c lin quan n bo co, cc ni dung khc (nu c) th c tnh thm kinh ph ca cc ni dung c lin quan trn theo khi lng cng vic v ch  chi tiu hin hnh. 2. Ring lp bo co tng kt nhim v, d n iu tra c bn a cht v khong sn (bao gm cc khon chi ph thu thp ti liu b sung, chnh l, tng hp ti liu trong phng v vit bo co kt qu thc hin d n; thnh lp cc loi ti liu, bn v chuyn mn lin quan n bo co cho n khi hon thnh sn phm  np vo lu tr nh nc theo quy nh) lp d ton nh sau: a) i vi nhim v, d n c nh mc kinh t k thut v n gi d ton c cp c thm quyn ph duyt: D ton lp bo co tng kt tnh trn c s khi lng nhn (x) n gi d ton. b) i vi nhim v, d n cha c nh mc kinh t k thut v n gi d ton: D ton chi ph lp bo co tng kt tnh theo t l % trn chi ph thc hin nhim v, d n, c th nh sau: Loi cng vicChi ph thc hin nhim v, d n (t ng)d" 351015203035404550Nhm I7,937,146,034,002,752,081,751,421,161,00Nhm II7,936,436,033,202,201,671,401,130,930,80Nhm III3,002,632,502,401,651,251,050,850,690,60i vi nhim v, d n c chi ph thc hin ln hn 50 t ng, th c 01 t ng tng thm c b sung 0,015 ca phn tng thm. i vi nhim v, d n c chi ph thc hin nm trong cc khong ca hai gi tr quy nh trong bng trn c tnh theo phng php ni suy nh im b khon 1 phn I nu trn. IV. Lp d ton cc chi ph khc 1. Chi ph kim tra, nghim thu nhim v, d n: L chi ph  kim tra, gim st trong qu trnh thi cng, thm nh, t chc nghim thu khi lng, cht lng sn phm hon thnh theo quy ch kim tra, nghim thu ca cp c thm quyn v t chc thm nh, xt duyt nhim v, d n hon thnh. a) Lp d ton chi ph kim tra, nghim thu tnh theo t l (%) trn chi ph thc hin nhim v, d n (gm: chi ph trc tip v chi ph qun l chung) nh sau: - Nhim v, d n v qun l t ai; o c v bn : Chi ph kim tra, nghim thu c tnh trn chi ph thc hin nhim v, d n nh sau: Nhm I: Ngoi nghip: 3%, ni nghip: 2%; nhm II: Ngoi nghip: 4%; ni nghip: 3%; nhm III: Ngoi nghip: 5%; ni nghip: 4%. - Nhim v, d n v a cht v khong sn; ti nguyn nc: Chi ph kim tra, nghim thu c tnh ti a khng qu 1,5% trn chi ph thc hin nhim v, d n. - i vi cc nhim v, d n v bin v hi o; kh tng thy vn v gim st bin i kh hu; vin thm; a dng sinh hc v nhim v chi khc (nu c): Cn c quy ch kim tra, nghim thu do cp c thm quyn ban hnh, n v lp d ton chi ph kim tra, nghim thu theo khi lng cng vic c th, ch  chi tiu hin hnh v c cp c thm quyn ph duyt; nhng ti a khng vt qu 1,5% trn chi ph thc hin nhim v, d n. b) i vi cac nhi#m vu# theo quy nh ca cp c thm quyn khng phi kim tra, nghim thu, th khng c tnh d ton kinh ph kim tra, nghim thu ti im a Khon 1 nu trn. 2. Chi ph np lu tr (nu c): D ton c xc nh trn c s khi lng cng vic c th, ch  chi tiu hin hnh (bao gm chi ph khc theo quy nh nu c nh mua hm, ng ng ti liu, ng quyn, )a lu gi s liu, bo co, giao np mu vt lu ti n v v c quan nh nc theo quy nh) 3. Chi ph vn chuyn lao ng v thit b t tr s n v thc hin n a im tp kt cng trnh (vn chuyn ngoi vng thc hin nhim v, d n): D ton c tnh theo khi lng thc t thc hin v ch  chi tiu hin hnh 4. D ton chi ph n nh lng trn bin v chi ph mua nc ngt khi lm vic  vng thiu nc ngt theo ch  quy nh ca Nh nc. 5. Chi ph bi thng thit hi v ti sn, hoa mu trn t (nu c): Cn c vo gi n b ca a phng v quy nh hin hnh ca nh nc. 6. Chi ph thu tu, thuyn (ch tnh i vi nhim v, d n thi cng trn sng, bin v cho n v khng c tu, thuyn): Thi gian thu tu, thuyn cn c vo thi gian thi cng trn sng, bin; n gi thu tu, thuyn theo gi a phng c xc nhn ca c quan ti chnh hoc ca chnh quyn s ti,  xc nh d ton thu tu, thuyn. 7. Cc khon chi ph khc, gm: thu my mc, thit b, phng tin thi cng (ch tnh trong trng hp n v thc hin khng c  my mc, thit b, phng tin thi cng theo danh mc quy nh trong nh mc kinh t k thut; khng tnh thu cho n v s nghip cng lp t bo m chi thng xuyn v chi u t, doanh nghip thc hin do n gi  tnh chi ph khu hao ti sn c nh); chi lm ng tm, sa ng, lm nn khoan (ch tnh cho nhim v, d n theo quy nh ca cp c thm quyn phi lm); mua ti liu, s liu; chuyn gia, cng tc ph (nu c) v mt s khon chi khc c lin quan trc tip n nhim v, d n (nu c): D ton tnh theo khi lng thc t thc hin v ch  chi tiu hin hnh. Ghi ch: Khi lp d ton ch tnh chi ph khc c lin quan n thc hin nhim v, d n, khng tnh ton b cc khon mc chi ph khc nu trn. V. Mt s ni dung khc 1. Khi lp d ton ti Ph lc 2, Ph lc 3 v Ph lc 4 (ti Khon 1 v Khon 2 Phn II) nu trn i vi nhim v, d n do n v s nghip cng lp, c quan qun l nh nc  c ngn sch nh nc cp tin lng, ph cp lng, cc khon ng gp theo ch , chi thng xuyn (bao gm n v chi thng xuyn t ngun thu ph c  li theo quy nh ca php lut v ph v l ph nu c thc hin nhim v, d n), th d ton ca nhim v, d n khng tnh chi ph cng lao ng k thut cho s bin ch, cn b, vin chc ca c quan, n v trong thi gian tham gia nhim v, d n (c tnh lm thm gi theo ch  quy nh hin hnh, trong chi ph nhn cng) v chi ph qun l chung phi tr kinh ph chi thng xuyn ca s bin ch, cn b, vin chc trong thi gian tham gia nhim v, d n v khng tnh chi ph khu hao ti sn c nh. 2. i vi chi ph lp nhim v, d n; chi ph thc hin nhim v, d n (hoc hng mc cng vic ca nhim v, d n); chi ph lp bo co tng kt v cc chi ph khc  Ph lc 4 ny, cha c nh mc kinh t k thut v n gi d ton: cn c theo khi lng thc hin, chi ph thc t, ch  chi tiu hin hnh ca Nh nc v trong phm vi d ton c cp c thm quyn ph duyt, quyt ton theo quy nh hin hnh. 3. Phn loa#i cng vi#c lp nhim v, d n; chi ph chung; lp bo co tng kt; kim tra, nghim thu theo cac nhom I, nhom II, nhom III theo phu# lu#c 5 kem theo Thng t nay. 4. i vi nhim v l#p, iu chi nh quy hoa#ch ti im i Khon 1 v im i Khon 2 iu 4 Thng t ny theo ni dung quy nh ti Thng t s 24/2008/TT-BTC ngay 14 thng 3 nm 2008 cu a B# Tai chinh hng dn qua n ly, s  du#ng va thanh quyt toan kinh phi s# nghi#p kinh t th#c hi#n cac nhi#m vu#, d# an quy hoa#ch; Thng t s 01/2012/TT-BKHT ngy 9 thng 2 nm 2012 ca B K hoch v u t hng dn xc nh nh mc chi ph cho lp, thm nh v cng b quy hoch tng th pht trin kinh t - x hi, quy hoch pht trin ngnh, l)nh vc v sn phm ch yu v cc vn bn sa i, b sung, thay th (nu c). 5. i vi Trung tm Quy hoch v iu tra ti nguyn nc quc gia trc thuc B Ti nguyn v Mi trng c nhim v qun l, ch o thc hin cc d n ca n v s nghip cp di trc thuc th c tnh chi ph qun l bng 5% trn chi ph thc hin nhim v, d n, ngn sch nh nc khng cp kinh ph chi hot ng thng xuyn. Phu# lu#c 05 PHN LOA#I CNG VI#C CA NHI#M VU#, D# AN (Ban hnh km theo Thng t s 136 /2017/TT-BTC ngy 22 thng 12 nm 2017 ca B Ti chnh) 1. Qun l t ai - Nhom II: iu tra, nh gi t ai theo i#nh ky va theo chuyn ; lp, chnh l bn  a chnh; lp bn  hin trng s dng t. - Nhom III: Tng hp, thng k t ai, kim k t ai; lp, iu chnh quy hoch, k hoch s dng t; iu tra thu thp thng tin xy dng, iu chnh khung gi t, bng gi t, xc nh gi t, lp bn  gi t; ng ky t ai, tai sa n gn lin vi t, l#p h s i#a chinh, cp giy chng nh#n quyn s  du#ng t, quyn s  hu nha   va tai sa n gn lin vi t; ng ky bin #ng t ai, chi nh ly h s i#a chinh, c#p nh#t bin #ng t ai; xy d#ng, cp nht, qua n ly thng tin t ai, c s d liu t ai. 2. o c v bn  - Nhom I: Thnh lp v hin chnh h thng bn  a hnh quc gia; o c v bn  v bin gii quc gia; thit lp h quy chiu quc gia, h thng s liu gc o c quc gia, h thng im o c c s chuyn dng. - Nhom II: Lp bn  chuyn  phc v mc ch chuyn dng; o c v bn  v a gii hnh chnh. - Nhom III: Lp bn  hnh chnh; xy dng h thng khng nh c bn, h thng khng nh chuyn dng; h thng a danh s dng trong o c v bn ; xy dng, cp nht, qun l thng tin, c s d liu o c v bn , a gii hnh chnh; thit lp h quy chiu quc gia, h thng s liu gc o c quc gia, h thng im o c c s chuyn dng. 3. a cht v khong sn - Nhom I: iu tra, pht hin khong sn cng vi vic lp bn  a cht. - Nhom II: nh gi tim nng khong sn theo loi, nhm khong sn v theo cu trc a cht c trin vng; iu tra a cht tai bin, a cht mi trng, a cht khong sn bin, bn  chuyn  v cac chuyn  v i#a cht, khoang sa n; thm d mt s loi khong sn quan trng phc v mc tiu quc phng, an ninh, pht trin kinh t - x hi; khoanh nh khu v#c co khoang sa n phn tan nho , le ; khu vc c khong sn c hi; khu vc d tr khong sn quc gia; khu vc khng u gi quyn khai thc khong sn; khu vc cm hoc tm thi cm hot ng khong sn. - Nhom III: Thng k, ki m k tr l#ng khoang sa n; bo v khong sn cha khai thc; lu tr, qua n ly thng tin v kt qu iu tra c bn a cht v khong sn, thng tin khong sn; tip nh#n bo qun v trng by mu vt a cht, khong sn. 4. Ti nguyn nc - Nhom II: iu tra, nh gi ti nguyn nc; iu tra hin trng khai thc, s dng ti nguyn nc, x nc thi, kh thi, cht thi vo ngun nc. - Nhom III: Hot ng quan trc, gim st ti nguyn nc; kim k ti nguyn nc; xy d#ng va duy tri h# thng ca nh bao, d# bao lu, lu#t, ha#n han, xm nh#p m#n va cac tac ha#i khac do nc gy ra; cc hot ng bo v ti nguyn nc, phng chng suy thoi, cn kit ngun nc, khc phc hu qu tc hi do nc gy ra; iu ha, phn phi ti nguyn nc trn cc lu vc sng; lp quy trinh v#n hanh lin h cha; xy dng danh mu#c lu v#c sng, danh mu#c ngun nc, xac i#nh danh mu#c h, ao, m, pha khng #c san lp; xy d#ng, cp nht, qua n ly thng tin, c s d liu v ti nguyn nc. 5. Bin v Hi o - Nhom II: iu tra c bn ti nguyn bin v hi o; cc nhim v, d n,  n thuc Chng trnh trng im iu tra c bn ti nguyn, mi trng bin v hi o. - Nhom III: Hot ng quan trc, gim st tng hp ti nguyn mi trng bin v hi o; qun l tng hp ti nguyn vng b; iu tra, nh gi, thng k, phn loi, qun l ti nguyn bin v hi o; thit lp v qun l hnh lang bo v b bin; xy d#ng, c#p nh#t, qua n ly thng tin, c s d liu ti nguyn mi trng bin v hi o. 6. Kh tng thy vn v gim st bin i kh hu - Nhom II: iu tra, kho st b sung thng tin, d liu cho mng li trm kh tng thy vn. - Nhom III: Hot ng quan trc kh tng thy vn; d bo, cnh bo kh tng thy vn, truyn thng tin thin tai; gim st bin i kh hu; xy d#ng, qua n ly thng tin, c s d liu kh tng thy vn v gim st bin i kh hu; cc ni dung khc v kh tng thy vn v gim st bin i kh hu. 7. Vin thm Nhm III: Gim st ti nguyn, thin tai bng cng ngh vin thm; xy dng, qun l c s d liu vin thm. 8. a da#ng sinh ho#c Nhom III: Cac nhi#m vu# chi v a da#ng sinh ho#c; ring chi hoa#t #ng cu a Ban qua n ly khu ba o tn theo c ch ti chnh theo quyt nh ca cp c thm quyn. 9. Cc nhim v chi khc Nhom III: Xy d#ng, tich h#p, lu tr, qua n ly c s d li#u chung v tai nguyn; thng k ch tiu v ti nguyn mi trng (khng bao gm thng k l)nh vc mi trng); ng dng cng ngh thng tin trong cng tc iu tra, nh gi, qun l ti nguyn theo quy nh ca cc php lut chuyn ngnh (nu c); xy dng nh mc kinh t k thut, n gi; cc nhi#m vu# chi khc v tai nguyn mi trng (nu c). i vi nhim v l#p, iu chi nh cc nhim v quy hoa#ch cc l)nh vc (tr quy hoch s dng t) theo quy nh ti khon 3 phn V ph lc 4 ban hnh km theo Thng t ny. Ph lc 06 MT S MC CHI NHIM V, D N V TI NGUYN MI TRNG (Ban hnh km theo Thng t s 136 /2017/TT-BTC ngy 22 thng 12 nm 2017 ca B Ti chnh) S TTNi dung chin v tnhKhung, mc chi ti a (1.000 )Ghi ch1Chi lp  cng nhim v, d nLp  cng nhim vnhim v1.000- 2.000Lp  cng d nd n3.000 - 5.000Ty theo mc  phc tp ca nhim v, d n2Hp hi ng xt duyt  cng nhim v, d n Bui hpkhng tnh chi hp hi ng i vi nhim v c giao thng xuyn hng nm Theo quy ch ca cp c thm quyn quy nh c nhn xt nh gi ca y vin phn bin v y vin hi ng mi c tnhCh tch Hi ngngi/bui500Thnh vin, th kngi/bui300i biu c mi tham dngi/bui150Nhn xt nh gi ca y vin phn binBi vit500Nhn xt nh gi ca y vin hi ngBi vit3003Ly kin thm nh d n bng vn bn ca chuyn gia v nh qun l (ti a khng qu 5 bi vit)Bi vit500Trng hp khng thnh lp Hi ng xt duyt  cng4iu tra, kho staLp mu phiu iu traPhiu mu c duyt500bChi cho i tng cung cp thng tin- C nhnPhiu50- T chcPhiu100cChi cho iu tra vin; cng quan trc, kho st, ly mu (trng hp thu ngoi theo v vic nu c)Ngi/ngy cngMc tin cng 1 ngi/ngy ti a khng qu 200% mc lng c s, tnh theo lng ngy do Nh nc quy nh cho n v s nghip cng lp ti thi im thu ngoi (22 ngy)dChi cho ngi dn ngngi/ngy100Ch p dng cho iu tra thuc vng ni cao, vng su cn c ngi a phng dn ng v ngi phin dch cho iu tra vinChi cho ngi phin dch ting dn tcngi/ngy2005Bo co tng kt nhim v, d nBo coTy theo tnh cht, quy m ca d n, nhim v- Nhim v - D n5.000 10.000-15.000(Ring lp bo co tng kt nhim v, d n iu tra c bn a cht v khong sn theo Khon 2 Phn III Ph lc 4 km theo Thng t ny)6Hi tho (nu c) Ngi ch tr Th k hi tho i biu c mi tham d Bo co tham lun ngi/bui hi tho Bi vit 500 300 150 350 7Hi ng nghim thu nhim v, d n - Nghim thu nhim v: Ch tch hi ng Thnh vin, th k ngi/bui 400 200- Nghim thu d n: Ch tch Hi ng 700Thnh vin, th k hi ngngi/bui400Nhn xt nh gi ca y vin phn binbi vit500Nhn xt nh gi ca y vin hi ng (nu c)bi vit400i biu c mi tham dngi/bui150 Mc chi quy nh trn y l mc chi ti a, ty iu kin thc t v kh nng ca ngn sch a phng, Hi ng nhn dn cp tnh, Ch tch y ban nhn dn cp tnh theo thm quyn quy nh mc chi c th  thc hin  a phng. Ngoi ra mt s mc chi khc quy nh ti cc vn bn sau: a) Chi cng tc ph, hi ngh theo quy nh ti Thng t s 40/2017/TT-BTC ngy 28 thng 4 nm 2017 ca B Ti chnh quy nh ch  cng tc ph, ch  chi hi ngh. b) Chi to lp thng tin in t, to lp c s d liu, ng dng cng ngh thng tin theo quy nh ti Thng t s 194/2012/TT-BTC ngy 15 thng 11 nm 2012 ca B Ti chnh hng dn mc chi to lp thng tin in t; Thng t lin tch s 19/2012/TTLT-BTC-BKH&T-BTTTT ngy 15 thng 2 nm 2012 ca B Ti chnh - B K hoch v u t - B Thng tin v Truyn thng hng dn qun l v s dng kinh ph thc hin chng trnh quc gia v ng dng cng ngh thng tin trong hot ng ca c quan nh nc v cc vn bn quy nh v nh mc, n gi khc c cp c thm quyn ban hnh. c) Chi quan trc v phn tch mu theo nh mc, n gi c cp c thm quyn ban hnh, theo quy nh ca php lut v gi v php lut chuyn ngnh (nu c). d) Chi truyn thng, ph bin, gio dc php lut theo Thng t lin tch s 14/2014/TTLT-BTC-BTP ngy 27 thng 01 nm 2014 ca B Ti chnh - B T php quy nh vic lp d ton, qun l, s dng v quyt ton kinh ph ngn sch nh nc bo m cho cng tc ph bin, gio dc php lut v chun tip cn php lut ca ngi dn ti c s. ) Chi lm thm gi theo Thng t lin tch s 08/2005/TTLT-BNV-BTC ngy 5 thng 01 nm 2005 ca B Ni v - B Ti chnh hng dn thc hin ch  tr lng lm vic vo ban m, lm thm gi i vi cn b, cng chc, vin chc.  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