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NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 12/2017/TT-BXDH? N?i, ng?y 30 th?ng 11 nm 2017?TH?NG T?H??NG D?N X?C ?NH V? QU?N L? CHI PH? LI?N QUAN ?N ?U T? PH?T TRI?N ? TH?Cn c? Ngh? quy?t 1210/2016/UBTVQH13 ng?y 25 th?ng 5 nm 2016 c?a ?y ban th??ng v? Qu?c h?i v? ph?n lo?i ? th?;Cn c? Ngh? quy?t 1211/2016/UBTVQH13 ng?y 25 th?ng 5 nm 2016 c?a ?y ban th??ng v? Qu?c h?i v? ti?u chu?n c?a ?n v? h?nh ch?nh v? ph?n lo?i ?n v? h?nh ch?nh;Cn c? Ngh? ?nh s? 81/2017/N-CP ng?y 17 th?ng 7 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng; nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? X?y d?ng;Cn c? Ngh? ?nh s? 11/2013/N-CP ng?y 14 th?ng 01 nm 2013 c?a Ch?nh ph? v? qu?n l? ?u t? ph?t tri?n ? th?;Theo ? ngh? c?a Vi?n tr??ng Vi?n Kinh t? x?y d?ng, C?c tr??ng C?c Kinh t? x?y d?ng v? C?c tr??ng C?c Ph?t tri?n ? th?;B? tr??ng B? X?y d?ng ban h?nh Th?ng t? h??ng d?n x?c ?nh v? qu?n l? chi ph? li?n quan ?n ?u t? ph?t tri?n ? th?.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y h??ng d?n x?c ?nh v? qu?n l? chi ph? li?n quan ?n ?u t? ph?t tri?n ? th? g?m: l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? v? m?t s? chi ph? kh?c c? li?n quan.i?u 2. ?i t??ng ?p d?ngTh?ng t? n?y ?p d?ng ?i v?i t? ch?c, c? nh?n s? d?ng v?n nh? n??c ? x?c ?nh v? qu?n l? chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? v? m?t s? chi ph? kh?c c? li?n quan.i?u 3. Nguy?n t?c x?c ?nh v? qu?n l? chi ph?1. ?nh m?c chi ph? ??c c?ng b? t?i Ph? l?c s? 1 k?m theo Th?ng t? n?y ? tham kh?o, s? d?ng trong qu? tr?nh x?c ?nh v? qu?n l? chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? v? m?t s? chi ph? kh?c c? li?n quan.2. Chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? x?c ?nh theo ?nh m?c c?ng b? t?i Th?ng t? n?y l? m?t trong nh?ng c? s? ? x?c ?nh d? to?n g?i th?u t? v?n ph?c v? vi?c l?a ch?n nh? th?u t? v?n theo quy ?nh.3. Chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? x?c ?nh theo ?nh m?c c?ng b? t?i Th?ng t? n?y bao g?m c?c kho?n chi ph? ? chi tr? cho nh?n c?ng tr?c ti?p th?c hi?n c?ng vi?c; chi ph? qu?n l?; chi ph? kh?c c? li?n quan ?n qu? tr?nh th?c hi?n c?ng vi?c v? thu nh?p ch?u thu? t?nh tr??c; ch?a bao g?m chi ph? l?m phim minh h?a v? th?c tr?ng ph?t tri?n ? th?; thu? gi? tr? gia tng theo quy ?nh hi?n h?nh.4. Tr??ng h?p quy m? d?n s? ? th? ho?c s? l??ng ?n v? h?nh ch?nh c?p huy?n c?a t?nh n?m trong kho?ng gi?a hai quy m? c?ng b? t?i Ph? l?c k?m theo Th?ng t? n?y th? s? d?ng ph??ng ph?p n?i suy ? x?c ?nh m?c chi ph?.5. Tr??ng h?p quy m? d?n s? ? th? ho?c s? l??ng ?n v? h?nh ch?nh c?p huy?n c?a t?nh l?n h?n quy m? c?ng b? t?i Th?ng t? n?y ho?c chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? x?c ?nh theo ?nh m?c chi ph? t?i Th?ng t? n?y kh?ng ph? h?p th? l?p d? to?n ? x?c ?nh chi ph? theo h??ng d?n t?i Ph? l?c k?m theo Th?ng t? n?y.Ch??ng IIX?C ?NH V? QU?N L? CHI PH? LI?N QUAN ?N ?U T? PH?T TRI?N ? TH?i?u 4. X?c ?nh chi ph?1. C?c chi ph? li?n quan ?n ?u t? ph?t tri?n ? th? x?c ?nh theo ?nh m?c:a) Chi ph? l?p ? ?n ph?n lo?i ? th? x?c ?nh theo ?nh m?c chi ph? t?i B?ng s? 1 (Ph? l?c s? 1 k?m theo Th?ng t? n?y) t??ng ?ng v?i lo?i ? th? d? ki?n n?ng c?p.b) Chi ph? l?p ch??ng tr?nh ph?t tri?n ? th? to?n t?nh x?c ?nh theo ?nh m?c chi ph? t?i B?ng s? 2 (Ph? l?c s? 1 k?m theo Th?ng t? n?y) nh?n v?i v?i s? l??ng ?n v? h?nh ch?nh c?p huy?n c?a t?nh.c) Chi ph? l?p ch??ng tr?nh ph?t tri?n t?ng ? th? x?c ?nh theo ?nh m?c chi ph? t?i B?ng s? 3 (Ph? l?c s? 1 k?m theo Th?ng t? n?y) nh?n v?i quy m? d?n s? d? b?o theo th?i h?n quy ho?ch trong ? ?n quy ho?ch chung ??c duy?t (kh?ng k? d?n s? d? b?o theo t?m nh?n).2. C?c chi ph? li?n quan ?n ?u t? ph?t tri?n ? th? x?c ?nh theo d? to?n:a) Chi ph? l?p ? ?n ph?n lo?i ? th? lo?i ?c bi?t, l?p ch??ng tr?nh ph?t tri?n ? th? qu?c gia, l?p ch??ng tr?nh ph?t tri?n ? th? c?a ? th? lo?i ?c bi?t v? l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? x?c ?nh b?ng d? to?n chi ph? tr?n c? s? nhi?m v? ??c c?p c? th?m quy?n ph? duy?t, n?i dung, kh?i l??ng c?ng vi?c ph?i th?c hi?n v? kho?n m?c chi ph? theo h??ng d?n trong Ph? l?c s? 2 k?m theo Th?ng t? n?y.b) Tr??ng h?p ph?i i?u ch?nh ch??ng tr?nh ph?t tri?n ? th?, h? s? ? xu?t khu v?c ph?t tri?n ? th? th? chi ph? i?u ch?nh x?c ?nh theo d? to?n nh?ng kh?ng v??t qu? 70% chi ph? x?c ?nh theo ?nh m?c chi ph? t?i Th?ng t? n?y (?i v?i c?ng vi?c ? c? ?nh m?c chi ph?) v? kh?ng v??t qu? 70% gi? tr? d? to?n ??c duy?t (?i v?i c?ng vi?c ph?i x?c ?nh b?ng d? to?n).c) Chi ph? c?a h?i ?ng th?m ?nh ho?c l?y ? ki?n c?a c?c t? ch?c, chuy?n gia trong qu? tr?nh th?m ?nh ? ?n ph?n lo?i ? th?, ch??ng tr?nh ph?t tri?n ? th?, h? s? ? xu?t khu v?c ph?t tri?n ? th? x?c ?nh b?ng d? to?n nh?ng kh?ng l?n h?n 5% chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? t??ng ?ng.d) Chi ph? c?ng b? quy?t ?nh c?ng nh?n lo?i ? th?, ch??ng tr?nh ph?t tri?n ? th?, khu v?c ph?t tri?n ? th? x?c ?nh b?ng d? to?n nh?ng kh?ng l?n h?n 2% chi ph? l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? t??ng ?ng.e) Chi ph? i l?i, l?u tr? c?a o?n ki?m tra, ?i chi?u n?i dung ? ?n so v?i th?c tr?ng ph?t tri?n ? th? t?i ?a ph??ng; chi ph? i l?i, l?u tr? c?a c? quan qu?n l? ?a ph??ng ? b?o c?o h?i ?ng th?m ?nh c?p tr?n x?c ?nh theo d? to?n ph? h?p v?i ch? ? c?ng t?c ph? theo quy ?nh c?a B? T?i ch?nh.g) Chi ph? t? ch?c l?a ch?n nh? th?u t? v?n, chi ph? th?m tra d? to?n x?c ?nh tr?n c? s? v?n d?ng c?c quy ?nh c? li?n quan.i?u 5. Qu?n l? chi ph?1. ?y ban nh?n d?n c?c c?p ch? ?o vi?c l?p k? ho?ch v?n cho c?c c?ng vi?c n?u t?i i?u 1 c?a Th?ng t? n?y thu?c ?a gi?i h?nh ch?nh do m?nh qu?n l?. Ngu?n v?n ? th?c hi?n c?c c?ng vi?c tr?n ??c c?n ?i t? ngu?n v?n ng?n s?ch c?a ?a ph??ng ho?c huy ?ng t? c?c ngu?n v?n h?p ph?p kh?c.2. Tr??ng h?p c? quan qu?n l? nh? n??c tr?c ti?p (kh?ng thu? ?n v? t? v?n) th?c hi?n l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, th? chi ph? x?c ?nh b?ng d? to?n nh?ng kh?ng v??t qu? 70% m?c chi ph? x?c ?nh theo ?nh m?c c?ng b? t?i Th?ng t? n?y. Trong tr??ng h?p n?y, chi ph? tr?c ti?p th?c hi?n c?a c? quan qu?n l? nh? n??c ??c qu?n l? v? s? d?ng theo quy ?nh c?a c? ch? t?i ch?nh ?i v?i c? quan h?nh ch?nh nh? n??c.3. Tr??ng h?p thu? t? v?n th?c hi?n l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? th? d? to?n ??c t?nh th?m thu? gi? tr? gia tng, chi ph? qu?n l? th?ng qua h?p ?ng t? v?n. N?i dung h?p ?ng t? v?n l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th?, l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? ph?i tu?n th? c?c quy ?nh c?a ph?p lu?t v? h?p ?ng x?y d?ng.4. C?c chi ph? n?u t?i m?c c, d, e kho?n 2 i?u 4 Th?ng t? n?y ??c qu?n l? theo d? to?n ??c duy?t. Vi?c thanh to?n c?c kho?n chi ph? n?y ph?i ph? h?p v?i c?c quy ?nh li?n quan.5. Ch? ?u t? ??c thu? t? ch?c, c? nh?n t? v?n c? ? nng l?c, kinh nghi?m th?c hi?n vi?c x?c ?nh, th?m tra chi ph? t? v?n l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? v? l?p h? s? ? xu?t khu v?c ph?t tri?n ? th?.i?u 6. Th?m quy?n th?m ?nh, ph? duy?t d? to?n chi ph?1. ?i v?i ? ?n ph?n lo?i ? th?:a) ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng (sau ?y g?i chung l? ?y ban nh?n d?n c?p t?nh) ho?c c?p ??c ?y quy?n t? ch?c th?m ?nh, ph? duy?t d? to?n chi ph? l?p, th?m ?nh ? ?n ph?n lo?i ? th? lo?i ?c bi?t v? lo?i I (?i v?i th?nh ph? tr?c thu?c trung ??ng);b) ?y ban nh?n d?n c?p huy?n t? ch?c th?m ?nh, ph? duy?t d? to?n chi ph? l?p, th?m ?nh ? ?n ph?n lo?i ? th? cho c?c ? th? lo?i I (?i v?i th?nh ph? tr?c thu?c t?nh v? th?nh ph? thu?c th?nh ph? tr?c thu?c trung ??ng), ? th? lo?i II, lo?i III, lo?i IV v? lo?i V.2. ?i v?i ch??ng tr?nh ph?t tri?n ? th? v? h? s? ? xu?t khu v?c ph?t tri?n ? th?:a) B? X?y d?ng t? ch?c th?m ?nh, ph? duy?t d? to?n chi ph? ch??ng tr?nh ph?t tri?n ? th? qu?c gia v? h? s? ? xu?t khu v?c ph?t tri?n ? th? (?i v?i khu v?c ph?t tri?n ? th? c? ?a gi?i h?nh ch?nh t? 02 t?nh tr? l?n).b) ?y ban nh?n d?n c?p t?nh ho?c c?p ??c ?y quy?n t? ch?c th?m ?nh, ph? duy?t d? to?n chi ph? l?p, th?m ?nh ch??ng tr?nh ph?t tri?n ? th? to?n t?nh v? h? s? ? xu?t khu v?c ph?t tri?n ? th? (?i v?i khu v?c ph?t tri?n ? th? c? ?a gi?i h?nh ch?nh t? 02 huy?n thu?c t?nh tr? l?n);c) ?y ban nh?n d?n c?p huy?n t? ch?c th?m ?nh, ph? duy?t d? to?n chi ph? l?p, th?m ?nh ch??ng tr?nh ph?t tri?n t?ng ? th? v? h? s? ? xu?t khu v?c ph?t tri?n ? th? (?i v?i khu v?c ph?t tri?n ? th? c? ?a gi?i h?nh ch?nh thu?c huy?n v? khu v?c d? ki?n m? r?ng);3. C?p c? th?m quy?n ph? duy?t chi ph? l?p ch??ng tr?nh ph?t tri?n ? th?, chi ph? l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? l? c?p ph? duy?t d? to?n chi ph? i?u ch?nh.Ch??ng IIIT? CH?C TH?C HI?Ni?u 7. X? l? chuy?n ti?p1. ?i v?i c?c c?ng vi?c l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? v? l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? ang th?c hi?n theo h?p ?ng th? vi?c thanh to?n chi ph? cn c? theo n?i dung h?p ?ng ? k?.2. ?i v?i c?c c?ng vi?c l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? v? l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? ? t? ch?c l?a ch?n nh? th?u nh?ng ch?a k? h?p ?ng th? c?p c? th?m quy?n quy ?nh t?i i?u 6 Th?ng t? n?y quy?t ?nh vi?c ?p d?ng quy ?nh t?i Th?ng t? n?y ? x?c ?nh gi? h?p ?ng.3. ?i v?i c?c c?ng vi?c l?p ? ?n ph?n lo?i ? th?, l?p ch??ng tr?nh ph?t tri?n ? th? v? l?p h? s? ? xu?t khu v?c ph?t tri?n ? th? ? ph? duy?t d? to?n chi ph? nh?ng ch?a t? ch?c l?a ch?n nh? th?u th? c?p c? th?m quy?n quy ?nh t?i i?u 6 Th?ng t? n?y quy?t ?nh vi?c ?p d?ng quy ?nh t?i Th?ng t? n?y ? i?u ch?nh d? to?n chi ph?.i?u 8. Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 02 nm 2018.2. Th?ng t? n?y thay th? Th?ng t? s? 23/2010/TT-BXD ng?y 23/12/2010 c?a B? X?y d?ng h??ng d?n x?c ?nh chi ph? l?p v? th?m ?nh ? ?n ph?n lo?i ? th?; i?u 4 Th?ng t? s? 12/2014/TT-BXD ng?y 25/8/2014 c?a B? X?y d?ng h??ng d?n l?p, th?m ?nh v? ph? duy?t Ch??ng tr?nh ph?t tri?n ? th?.3. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c ? ngh? c?c t? ch?c, c? nh?n g?i ? ki?n v? B? X?y d?ng ? xem x?t, gi?i quy?t.? N?i nh?n: - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c TW; - Vn ph?ng TW ?ng v? c?c ban c?a ?ng; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch?nh ph?; - Vn ph?ng Ch? t?ch n??c; - T?a ?n nh?n d?n t?i cao; - Vi?n Ki?m s?t nh?n d?n t?i cao; - C? quan TW c?c o?n th?; - C?c Ki?m tra vn b?n QPPL - B? T? ph?p; - C?c T?p o?n kinh t?, TCT Nh? n??c; - C?c S? XD, S? Quy ho?ch v? Ki?n tr?c; - C?ng b?o, Website CP, Website BXD; - L?u: VP, C?c PTT, C?c KTXD, Vi?n KTXD.KT. B? TR??NG TH? TR??NG Phan Th? M? Linh?PH? L?C S? 1?NH M?C CHI PH? LI?N QUAN ?N ?U T? PH?T TRI?N ? TH? Ph? l?c ban h?nh k?m theo Th?ng t? s? 12/2017/TT-BXD ng?y 30 th?ng 11 nm 2017 c?a B? X?y d?ngB?ng s? 1. ?nh m?c chi ph? l?p ? ?n ph?n lo?i ? th?Lo?i ? th? d? ki?n n?ng c?pLo?i ILo?i IILo?i IIILo?i IVLo?i V?nh m?c chi ph? (tri?u ?ng)1.8001.3251.080770320Ghi ch?:- ?nh m?c chi ph? l?p ? ?n ph?n lo?i ? th? t?i B?ng s? 1 ?p d?ng ?i v?i ? th? lo?i I tr?c thu?c t?nh. Tr??ng h?p l?p ? ?n ph?n lo?i ? th? c?a ? th? lo?i I tr?c thu?c Trung ??ng th? ?nh m?c chi ph? ??c i?u ch?nh v?i h? s? k = 1,2.- Tr??ng h?p l?p ? ?n ph?n lo?i ? th? c?a c?c ? th? ? khu v?c mi?n n?i, v?ng cao, h?i ?o th? ?nh m?c chi ph? ??c i?u ch?nh v?i h? s? k = 1,3.B?ng s? 2. ?nh m?c chi ph? l?p ch??ng tr?nh ph?t tri?n ? th? to?n t?nhS? l??ng ?n v? h?nh ch?nh c?p huy?nd"61015202530?nh m?c chi ph? (tri?u ?ng/?n v? h?nh ch?nh c?p huy?n )1601351151049690B?ng s? 3. ?nh m?c chi ph? l?p ch??ng tr?nh ph?t tri?n t?ng ? th?Quy m? d?n s? ? th? (ngh?n ng??i)d"410501002005001.0003.000?nh m?c chi ph? (tri?u ?ng/ngh?n ng??i)62,535,014,09,55,83,12,01,2Ghi ch?: Tr??ng h?p l?p ch??ng tr?nh ph?t tri?n ? th? c?a c?c ? th? ? khu v?c mi?n n?i, v?ng cao, h?i ?o th? ?nh m?c chi ph? ??c i?u ch?nh v?i h? s? k = 1,3.?PH? L?C S? 2H??NG D?N L?P D? TO?N CHI PH? T? V?N ?I V?I C?C C?NG VI?C C?N X?C ?NH CHI PH? THEO D? TO?N1. N?i dung d? to?n chi ph? t? v?nD? to?n chi ph? t? v?n ?i v?i c?c c?ng vi?c c?n x?c ?nh chi ph? theo d? to?n g?m: chi ph? nh?n c?ng tr?c ti?p, chi ph? qu?n l?, chi ph? kh?c, thu nh?p ch?u thu? t?nh tr??c, thu? gi? tr? gia tng v? chi ph? d? ph?ng. D? to?n chi ph? ??c t?ng h?p nh? sau:TTKho?n m?c chi ph?Di?n gi?iGi? tr? (?ng)K? hi?u1Chi ph? nh?n c?ng tr?c ti?p??Ccg2Chi ph? qu?n l?(45% ? 55%) x Ccg?Cql3Chi ph? kh?c??Ck4Thu nh?p ch?u thu? t?nh tr??c6% x (Ccg+Cql)?TN5Thu? gi? tr? gia tng% x (Ccg+Cql+TN+Ck)?VAT6Chi ph? d? ph?ng% x (Ccg+Cql+Ck+TN+VAT)?Cdp?T?ng c?ngCcg+Cql+Ck+TN+VAT+Cdp?Ctv2. H??ng d?n chi ti?t x?c ?nh d? to?n chi ph? t? v?n2.1. Chi ph? nh?n c?ng tr?c ti?p (Ccg): x?c ?nh theo s? l??ng nh?n c?ng tr?c ti?p, th?i gian l?m vi?c c?a chuy?n gia (s? l??ng th?ng - ng??i, ng?y - ng??i ho?c gi? - ng??i) v? ti?n l??ng c?a nh?n c?ng tr?c ti?p.a) S? l??ng nh?n c?ng tr?c ti?p, th?i gian l?m vi?c c?a nh?n c?ng tr?c ti?p (g?m c?c k? s?, ki?n tr?c s?, chuy?n gia, k? thu?t vi?n) ??c x?c ?nh theo y?u c?u c? th? v? n?i dung, kh?i l??ng c?ng vi?c, ti?n ? th?c hi?n c?a t?ng lo?i c?ng vi?c, y?u c?u v? tr?nh ? chuy?n m?n, kinh nghi?m c?a t?ng lo?i nh?n c?ng. Vi?c d? ki?n s? l??ng, lo?i nh?n c?ng v? th?i gian th?c hi?n c?a t?ng lo?i nh?n c?ng ph?i ??c th? hi?n trong ? c??ng th?c hi?n c?ng vi?c t? v?n. ? c??ng th?c hi?n c?ng vi?c ph?i ph? h?p v?i ph?m vi, kh?i l??ng c?ng vi?c, n?i dung, ti?n ? th?c hi?n c?a c?ng vi?c c?n l?p d? to?n.b) Ti?n l??ng nh?n c?ng tr?c ti?p ??c x?c ?nh tr?n c? s? m?c ti?n l??ng nh?n c?ng tr?n th? tr??ng ho?c theo quy ?nh c?a B? Lao ?ng - Th??ng binh v? X? h?i t??ng ?ng v?i tr?nh ? chuy?n m?n, kinh nghi?m c?a nh?n c?ng tr?c ti?p th?c hi?n c?ng vi?c.2.2. Chi ph? qu?n l? (Cql): l? kho?n chi ph? li?n quan ?n ho?t ?ng qu?n l? c?a t? ch?c t? v?n g?m: Ti?n l??ng c?a b? ph?n qu?n l?, chi ph? duy tr? ho?t ?ng c?a t? ch?c t? v?n, chi ph? vn ph?ng l?m vi?c, c?c kho?n chi ph? ?ng b?o hi?m thu?c tr?ch nhi?m c?a t? ch?c t? v?n... Chi ph? qu?n l? x?c ?nh b?ng t? l? ph?n trm (%) chi ph? chuy?n gia, c? th? nh? sau:Chi ph? nh?n c?ng tr?c ti?p (t? ?ng)<11? <3e" 3T? l? %5550452.3. Chi ph? kh?c (Ck): g?m chi ph? mua t?i li?u, s? li?u, b?n ? c?c lo?i, chi ph? vn ph?ng ph?m; chi ph? kh?u hao thi?t b?; chi ph? i l?i c?a nh?n c?ng; chi ph? h?i ngh?, h?i th?o, l?m phim minh h?a th?c tr?ng ph?t tri?n ? th? v? c?c kho?n chi ph? kh?c (n?u c?).- Chi ph? mua t?i li?u, s? li?u, b?n ? c?c lo?i, chi ph? vn ph?ng ph?m: X?c ?nh tr?n c? s? d? ki?n nhu c?u c?n thi?t c?a t?ng lo?i c?ng vi?c t? v?n.- Chi ph? kh?u hao thi?t b?: X?c ?nh tr?n c? s? d? ki?n nhu c?u, s? l??ng thi?t b?, th?i gian s? d?ng thi?t b? ? th?c hi?n c?ng vi?c. Gi? thi?t b? l? m?c gi? ph? bi?n tr?n th? tr??ng, t? l? kh?u hao thi?t b? x?c ?nh theo quy ?nh hi?n h?nh.- Chi ph? h?i ngh?, h?i th?o, l?m phim minh h?a th?c tr?ng ph?t tri?n ? th?: X?c ?nh tr?n c? s? d? ki?n nhu c?u c?n thi?t c?a t?ng lo?i c?ng vi?c t? v?n.- C?c kho?n chi ph? kh?c (n?u c?): x?c ?nh theo d? ki?n nhu c?u c?n th?c hi?n c?a t?ng lo?i c?ng vi?c t? v?n.2.4. Thu nh?p ch?u thu? t?nh tr??c (TN): x?c ?nh b?ng 6% c?a (Chi ph? nh?n c?ng tr?c ti?p + Chi ph? qu?n l?).2.5. Thu? gi? tr? gia tng (VAT): x?c ?nh theo quy ?nh hi?n h?nh.2.6. Chi ph? d? ph?ng (Cdp): l? kho?n chi ph? cho nh?ng ph?t sinh trong qu? tr?nh th?c hi?n c?ng vi?c t? v?n. Chi ph? d? ph?ng x?c ?nh t?i a kh?ng qu? 10% so v?i to?n b? c?c kho?n chi ph? n?i tr?n.?&(????   0 2 8 : J L ? ? ? ?  ? ?   2 4 .0XZ @B~?? 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