ࡱ> '` bjbj$$ ;"FFe1  ;;;8<< A^=^=.===???$hdE ?W?^??? ==#K#K#K?` = =#K?#K#K| 0=R= 0~Z;AP~,$l0A|~IX0 0??#K?????JX???A???? /~:d ~:  B TI CHNH  S: 137 /2010/TT-BTCCNG HO X HI CH NGH(A VIT NAM c lp - T do - Hnh phc  H Ni, ngy 15 thng 9 nm 2010 THNG T Quy nh vic xc nh gi khi im ca ti sn nh nc bn u gi v ch  ti chnh ca Hi ng bn u gi ti sn  Cn c Lut Ngn sch Nh nc ngy 16 thng 12 nm 2002; Cn c Lut Qun l, s dng ti sn nh nc ngy 03 thng 6 nm 2008; Cn c Ngh nh s 52/2009/N-CP ngy 03 thng 6 nm 2009 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut Qun l, s dng ti sn nh nc; Cn c Ngh nh s 17/2010/N-CP ngy 04 thng 3 nm 2010 ca Chnh ph ban hnh v bn u gi ti sn; Cn c Ngh nh s 128/2008/N-CP ngy 16 thng 12 nm 2008 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Php lnh X l vi phm hnh chnh nm 2002 v Php lnh sa i, b sung mt s iu ca Php lnh X l vi phm hnh chnh nm 2008; Cn c Ngh nh s 118/2008/N-CP ngy 27 thng 11 nm 2008 ca Chnh ph quy nh chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh; B Ti chnh quy nh vic xc nh gi khi im ca ti sn nh nc bn u gi v ch  ti chnh ca Hi ng bn u gi ti sn nh sau: Chng I QUY NH CHUNG iu 1. Phm vi iu chnh Thng t ny quy nh thc hin cc ni dung sau y ca Ngh nh s 17/2010/N-CP ngy 04 thng 3 nm 2010 ca Chnh ph v vic bn u gi ti sn (sau y gi chung l Ngh nh s 17/2010/N-CP): 1. Xc nh gi khi im ca ti sn nh nc  thc hin bn u gi; 2. Ch  ti chnh ca Hi ng bn u gi ti sn cp huyn v Hi ng bn u gi ti sn trong trng hp c bit quy nh ti iu 19 v iu 20 Ngh nh s 17/2010/N-CP (sau y gi chung l Hi ng bn u gi ti sn). Trng hp Trung tm dch v bn u gi ti sn thc hin bn u gi tang vt, phng tin vi phm hnh chnh b tch thu sung qu nh nc th coi nh Trung tm dch v bn u gi ti sn thc hin nhim v ca Hi ng bn u gi ti sn. Vic b tr ngun kinh ph, qun l, s dng kinh ph trong trng hp ny p dng nh i vi Hi ng bn u gi ti sn quy nh ti Thng t ny. iu 2. i tng p dng 1. C quan c thm quyn quyt nh gi khi im  bn u gi ti sn nh nc. 2. C quan, t chc, n v c giao qun l, s dng hoc ch tr x l ti sn nh nc (gi chung l n v c ti sn bn u gi). 3. Hi ng nh gi ti sn; t chc c  iu kin hot ng thm nh gi ti sn c thu  xc nh gi khi im. 4. Hi ng bn u gi ti sn quy nh ti khon 2 iu 1 Thng t ny. 5. Cc i tng khc c lin quan n vic xc nh gi khi im ca ti sn nh nc bn u gi v thc hin ch  ti chnh ca Hi ng bn u gi ti sn. Chng II XC NH GI KHI IM CA TI SN NH NC BN U GI iu 3. Ti sn nh nc c xc nh gi khi im  thc hin bn u gi Ti sn nh nc c xc nh gi khi im  thc hin bn u gi quy nh ti Thng t ny bao gm: 1. Ti sn nh nc ti cc c quan nh nc, n v s nghip cng lp, n v lc lng vi trang nhn dn, t chc chnh tr, t chc chnh tr - x hi, t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi - ngh nghip (sau y gi chung l c quan, t chc, n v); 2. Nh, t thuc s hu nh nc ca cc c quan, t chc, n v v doanh nghip thuc i tng sp xp li, x l nh, t thuc s hu nh nc, di di c s gy nhim mi trng, di di theo quy hoch xy dng  th (sau y gi tt l nh, t thuc i tng sp xp li); 3. Ti sn ca cc d n s dng vn nh nc khi d n kt thc; 4. Tang vt, phng tin vi phm hnh chnh b tch thu sung qu nh nc; 5. Ti sn tch thu sung qu nh nc theo quy nh ca php lut v thi hnh n dn s, php lut v hnh s v t tng hnh s; ti sn b chn giu, b chm m c tm thy; ti sn khng xc nh c ch s hu, ti sn b nh ri, b qun khng xc nh c ch s hu hoc ch s hu khng nhn li, ti sn khng c ngi nhn tha k, ti sn do cc t chc c nhn trong, ngoi nc chuyn giao quyn s hu cho Nh nc Vit Nam c xc lp quyn s hu ca nh nc (sau y gi tt l ti sn c xc lp quyn s hu ca Nh nc). iu 4. Nguyn tc xc nh gi khi im Gi khi im ca ti sn nh nc bn u gi c xc nh theo nguyn tc phi ph hp vi gi bn thc t ca ti sn cng loi hoc tng t  th trng a phng ti thi im xc nh gi; c th mt s trng hp nh sau: 1. i vi ti sn l gi tr quyn s dng t, gi khi im c xc nh st vi gi chuyn nhng thc t trn th trng ti thi im chuyn nhng theo mc ch s dng mi ca khu t ph hp vi quy hoch s dng t c cp c thm quyn ph duyt; 2. i vi ti sn l tr s lm vic, c s hot ng s nghip, ti sn khc gn lin vi t, phng tin i li, my mc, trang thit b lm vic, gi khi im ca ti sn gn lin vi t phi bo m ph hp vi gi tr thc t cn li theo kt qu nh gi li; 3. i vi nhng ti sn do Nh nc quy nh gi, gi khi im khng c thp hn gi do Nh nc quy nh ti thi im xc nh gi khi im; 4. i vi ti sn chuyn dng n chic, gi khi im c xc nh cn c vo chi ph ti to li ti sn hoc chi ph nhp khu v mc  hao mn (c hu hnh v v hnh) ca ti sn. iu 5. Phng php xc nh gi khi im 1. i vi ti sn l quyn s dng t, vic xc nh gi khi im c thc hin theo quy nh ca Chnh ph v phng php xc nh gi t (so snh trc tip, thu nhp, chit tr v phng php thng d). 2. i vi ti sn nh nc chuyn dng n chic, vic xc nh gi khi im c s dng phng php chi ph theo quy nh ti Quy ch tnh gi ti sn, hng ho, dch v do B trng B Ti chnh ban hnh. 3. i vi cc ti sn nh nc khc (tr ti sn quy nh ti khon 1, khon 2 iu ny), vic xc nh gi khi im c s dng phng php so snh theo quy nh ti Quy ch tnh gi ti sn, hng ho, dch v do B trng B Ti chnh ban hnh. 4. Trng hp s dng cc phng php khc, ngoi cc phng php quy nh ti cc khon 1, 2 v 3 iu ny  xc nh gi khi im ca ti sn nh nc th phi tun th cc quy nh ca nh nc v tiu chun thm nh gi. iu 6. Thm quyn quyt nh gi khi im 1. i vi ti sn nh nc l tr s lm vic, c s hot ng s nghip, cc ti sn khc gn lin vi t (bao gm c gi tr quyn s dng t) ca cc c quan, t chc, n v quy nh ti khon 1 iu 3 Thng t ny v nh, t ca c quan, t chc, n v, doanh nghip thuc i tng sp xp li quy nh ti khon 2 iu 3 Thng t ny, gi khi im do Ch tch U ban nhn dn cp tnh (ni c nh, t) quyt nh theo cc quy nh hin hnh. 2. i vi ti sn b chn giu, b chm m c pht hin hoc tm thy thuc t lin, cc hi o v vng bin Vit Nam, gi khi im do ngi c thm quyn ph duyt phng n x l ti sn b chn giu, b chm m quyt nh. 3. i vi cc ti sn nh nc khng thuc phm quy nh ti khon 1, khon 2 iu ny, thm quyn quyt nh gi khi im c quy nh nh sau: a) i vi ti sn nh nc do Th tng Chnh ph giao B Ti chnh t chc bn u gi v ti sn nh nc do B trng B Ti chnh quyt nh bn u gi th gi khi im do B trng B Ti chnh quyt nh hoc u quyn cho Cc trng Cc Qun l gi thuc B Ti chnh quyt nh; b) i vi ti sn nh nc do B trng, Th trng c quan ngang B, c quan thuc Chnh ph, c quan khc  Trung ng (sau y gi chung l B trng, Th trng c quan trung ng) quyt nh bn u gi th gi khi im do B trng, Th trng c quan trung ng quyt nh hoc u quyn cho Th trng c quan ti chnh ca B, c quan trung ng quyt nh; c) i vi ti sn nh nc do Ch tch U ban nhn dn cp tnh, Gim c S Ti chnh, Ch tch U ban nhn dn qun, huyn, th x, thnh ph thuc tnh, Trng phng Ti chnh K hoch quyt nh bn u gi th gi khi im do Th trng c quan ti chnh nh nc cng cp (S Ti chnh, Phng Ti chnh K hoch) quyt nh; d) i vi ti sn nh nc do Th trng cc c quan, t chc, n v quyt nh bn u gi theo phn cp ca B trng, Th trng c quan trung ng, Hi ng nhn dn cp tnh v quy nh ca php lut th gi khi im do Th trng c quan, t chc, n v  quyt nh. 4. C quan c thm quyn quyt nh gi khi im quy nh ti cc khon 1, 2 v 3 iu ny c thnh lp Hi ng nh gi ti sn hoc giao cho n v c ti sn bn u gi thu t chc c  iu kin hot ng thm nh gi  xc nh gi trc khi quyt nh. 5. i vi ti sn l tang vt, phng tin vi phm hnh chnh b tch thu sung qu nh nc th gi khi im  bn u gi do Th trng c quan ra quyt nh tch thu theo quy nh ca php lut v x l vi phm hnh chnh quyt nh nh sau: a) i vi tang vt, phng tin vi phm hnh chnh khi chuyn giao  bn u gi  c xc nh gi tr th gi khi im l gi tr tang vt, phng tin vi phm hnh chnh chuyn giao; b) i vi tang vt, phng tin vi phm hnh chnh khi chuyn giao  bn u gi cha c xc nh gi tr th gi khi im do Hi ng nh gi quy nh ti im d khon 3 iu 7 Thng t ny xc nh. iu 7. Hi ng nh gi ti sn 1. Hi ng nh gi i vi cc ti sn quy nh ti khon 1 iu 6 Thng t ny v cc ti sn nh nc khc do c quan, t chc, n v qun l, s dng thc hin theo Thng t ca B Ti chnh hng dn Ngh nh ca Chnh ph quy nh chi tit thi hnh Lut Qun l, s dng ti sn nh nc v Quyt nh ca Th tng Chnh ph v vic sp xp li, x l nh, t thuc s hu nh nc, v Quy ch ti chnh phc v di di cc c s gy nhim mi trng v cc c s phi di di theo quy hoch xy dng  th. 2. Hi ng nh gi i vi cc ti sn quy nh ti khon 2 iu 6 Thng t ny thc hin theo Thng t ca B Ti chnh hng dn thc hin Ngh nh ca Chnh ph v vic x l ti sn b chn giu, b chm m c pht hin hoc tm thy thuc t lin, cc hi o v vng bin Vit Nam. 3. Hi ng nh gi i vi cc ti sn quy nh ti khon 3, khon 5 iu 6 Thng t ny c quy nh nh sau: a) Hi ng nh gi ti sn ca B Ti chnh: Hi ng nh gi ti sn do Lnh o B Ti chnh hoc ngi c u quyn lm Ch tch, cc thnh vin khc gm: - i din n v chuyn mn v qun l gi thuc B Ti chnh; - i din n v chuyn mn v qun l ti sn nh nc thuc B Ti chnh; - Cc thnh vin khc do Ch tch Hi ng quyt nh cn c vo tnh cht, c im ca ti sn cn nh gi. b) Hi ng nh gi ti sn ca B, c quan trung ng: Hi ng nh gi ti sn do Lnh o B, c quan trung ng c ti sn bn u gi hoc ngi c u quyn lm Ch tch, cc thnh vin khc gm: - Th trng n v c ti sn bn u gi; - i din n v chuyn mn v ti chnh thuc B, c quan trung ng v b phn ti chnh, k ton ca n v c ti sn bn u gi; - Cc thnh vin khc do Ch tch Hi ng quyt nh cn c vo tnh cht, c im ca ti sn cn nh gi. c) Hi ng nh gi ti sn cp tnh, cp huyn: Hi ng nh gi ti sn do Lnh o c quan ti chnh nh nc (S Ti chnh, Phng Ti chnh K hoch) lm Ch tch, cc thnh vin khc gm: - i din n v c ti sn bn u gi; - i din n v chuyn mn v qun l gi ca c quan ti chnh nh nc; - Cc thnh vin khc do Ch tch Hi ng quyt nh cn c vo tnh cht, c im ca ti sn cn nh gi. d) Hi ng nh gi ti sn l tang vt, phng tin vi phm hnh chnh b tch thu sung qu nh nc: Hi ng nh gi ti sn do ngi c thm quyn ra quyt nh tch thu lm Ch tch, cc thnh vin khc gm: - i din b phn chuyn mn ca c quan ca ngi c thm quyn ra quyt nh tch thu sung qu nh nc; - i din S Ti chnh (i vi ti sn do ngi c thm quyn ra quyt nh tch thu  trung ng v cp tnh); Phng Ti chnh K hoch (i vi ti sn do ngi c thm quyn ra quyt nh tch thu  cp huyn, cp x); - Cc thnh vin khc do Ch tch Hi ng quyt nh cn c vo tnh cht, c im ca ti sn cn nh gi. ) Hi ng nh gi ti sn ca c quan, t chc, n v: Hi ng nh gi ti sn do Lnh o n v c ti sn bn u gi hoc ngi c u quyn lm Ch tch, cc thnh vin khc gm: - i din b phn ti chnh, k ton ca n v c ti sn bn u gi; - i din n v chuyn mn v ti chnh ca c quan cp trn; - Cc thnh vin khc do Ch tch Hi ng quyt nh cn c vo tnh cht, c im ca ti sn cn nh gi.  .J    . & ( , 6 8 ѻљxiZIZ h||hHB*]mHphsHh||hHB*mHphsHh||hHCJaJmHsHh||h$5mHsHhYC6mHsHh||hH6mHsHhI6mHsH jh||hHUmHnHuh||hH5h||hH5CJmHsHhImHsHh||hHmHsH(jh||hHCJUaJmHnHuh||hHOJQJmHsH J     . gdr gdrLkd$$Ifl0 ," 4 la$ $Ifa$gdr  $Ifgdr \. & * , . 6 8 d f df D`gdr$ `a$gdr $`a$gdr $ a$gdr $ a$gdr$ ]a$gdr PRd,.TVH(*NͽynaVVNChihimH*sH*hHmHsHh||hHmH*sH*hJ`hH@mHsHhqhHmHsHh||hH@mHsHh||hH5CJmHsHh||hH5mHsHh||ho'05@CJmHsHhH5@CJmHsHh||hH5@CJmHsHh||hH@mHsHh||hHmHsHh||hH]mHo(sHh||hH]mHsH,.TV(*DFz|"$68. $`a$gdr$ `a$gd7$a$gd7 $`a$gd7$ `a$gdr$ `a$gdrNp (BDF|0fj(<˿zrgWGh||hH5CJaJmHsHh||hH5CJaJmHsHh||hAbmHsHhqTmHsHhJ`hH@mHsHhT<hV8mHsHhT<hYCmHsHhYC@mHsHh7hH@mHsHh||hHmHsHh||hH5mHsHh)hi5mHsHh)hNmHsHh)mHsHhihimH*sH*hihimHsH.0(`:<  T"V"$$%%%%$ `a$gdr$ `a$gdr $`a$gdr  R"T"V"$$$$%%*b*,- ..,.@.B.p./////폀qbVGVGhYChYCB*mHphsHhYCB*mHphsHh||hB*mHphsHh||h^B*mHphsHh||h%B*mHphsHh||hHB*mHphsHh||hH5\mHsHho'0hHmHsHh||hRmHsHhqTmHsHh||h2 mHsHhHmHsHh||hH5CJaJmHsHh||hHmHsHhYCmHsH%**b*d*6,8,B.D.`0b0113Z3\3556688n:t:::$a$gdr $`a$gdr$ `a$gdr///h0003X3Z3\3 4>4455668n:p:r:x:::>8@fACCʿʱՉzʱn`Sh||hH@mHsHh||hHmHnHsHuh||hH5mHsHh||hH5\]mHsHh||hgB*mHphsHh||h 5\mHsHhH5\mHsHh||hH5\mHsHh||hBQmHsHh||hHmHsHh||hHB*mHphsHhYChYCB*mHphsHhYCB*mHphsH:b>d>:@<@dAfACCFF(I*IXKZKrMtMbOdOPPRRRRVV*Y$a$gdr $`a$gdrCCEFF(I*IXKtMNjOzO PPPVBVDVLVPVTVVV^VfVjVlVpVtVxVzV~VVVVVVVVVVVVVVVVVVVFXX(Y*Y,YZZZZrZtZ׽˞th||hHB*mHphsHh||hRB*mHphsHh||hqT\mHsHhH\mHsHh||h mHsHhHmHnHsHuh||hHmHnHsHuh||hH\mHsHh||hHmHsHhYChHmHsHhYCmHsHhYChYCmHsH-*Y,YZZrZtZZ[\[[[x\z\Z]\]]]^^R_T_d`f`XaZaaac c$a$gdr $`a$gdrtZZZ[[~\\\\]<]T]X]^^^^|``RaTaXaZabbbbbbbcccddeeeRfôå{lah||hHmHsHh||hcB*mHphsHhAbB*mHphsHh||hDB*mHphsHh||hBQB*mHphsHh||hr[B*mHphsHh||h B*mHphsHh||hUB*mHphsHh||huB*mHphsHh||hl2B*mHphsHh||hHB*mHphsH& c^c`cccddeeffggTiViFjHjjjkk\l^lllgdr $`a$gdr$a$gdr $`a$gdr $^a$gdrRfpfgggthxhhRiTiViBjDjjj kkTkklmmfpr0ᶩᚋ|zi^S^h||hemHsHh||hHmHsH h||hH5B*mHphsHUh||h|B*mHphsHh||h.[B*mHphsHh||h B*mHphsHh||hH@mHsH!h||hH@B*mHphsHh||hHmHsHh||hRB*mHphsHh||hHB*mHphsHh||h*!$B*mHphsHlmmjljl^`8:ƠȠ8$`a$gdrlT$a$gdrlT$`a$gdrl\$a$gdrl\ $`a$gdr$a$gdrgdr 4. S lng thnh vin Hi ng nh gi ti sn quy nh ti cc khon 1, 2 v 3 iu ny ti thiu l ba (03) ngi. iu 8. Nguyn tc hot ng ca Hi ng nh gi ti sn 1. Hi ng nh gi ti sn lm vic theo nguyn tc tp th. Cc phin hp ca Hi ng do Ch tch Hi ng triu tp v phi c t nht 2/3 tng s thnh vin ca Hi ng tham d. Ch tch Hi ng nh gi ti sn iu hnh phin hp nh gi ti sn, trng hp Ch tch Hi ng vng mt th u quyn cho mt (01) thnh vin Hi ng iu hnh phin hp nh gi ti sn. 2. Mi thnh vin ca Hi ng nh gi ti sn pht biu kin ca mnh v gi tr ca ti sn. Cc quyt nh v gi ti sn phi c qu na s thnh vin Hi ng tn thnh. Trng hp biu quyt ngang nhau th quyt nh theo bn c biu quyt ca Ch tch Hi ng (hoc ngi c u quyn iu hnh phin hp nh gi ti sn). 3. Hi ng nh gi phi lp bin bn v vic nh gi ti sn. Bin bn nh gi ti sn phi phn nh y  v trung thc ton b qu trnh nh gi ti sn. 4. Ni dung chnh ca Bin bn nh gi ti sn gm: H, tn Ch tch Hi ng nh gi ti sn v cc thnh vin ca Hi ng; h, tn nhng ngi tham d phin hp nh gi ti sn; thi gian, a im tin hnh vic nh gi ti sn; kt qu kho st gi tr ca ti sn; kin ca cc thnh vin ca Hi ng v nhng ngi tham d phin hp nh gi ti sn; kt qu biu quyt ca Hi ng; thi gian, a im hon thnh vic nh gi ti sn; ch k ca cc thnh vin ca Hi ng. Bin bn nh gi ti sn phi c lu trong h s nh gi ti sn. iu 9. Chi ph hot ng ca Hi ng nh gi ti sn 1. Ni dung chi: a) Chi cng tc ph, chi t chc cc cuc hp ca Hi ng nh gi ti sn; b) Chi lm vic ngoi gi c lin quan n cng vic ca Hi ng nh gi ti sn; c) Chi cho cng tc kho st gi; d) Chi vn phng phm, in ti liu, chi ph lu tr v t chc thng tin v gi phc v cng tc nh gi ti sn; ) Cc khon chi khc c lin quan trc tip n vic nh gi ca Hi ng. 2. Mc chi: a) i vi cc khon chi  c nh mc, tiu chun, n gi do c quan nh nc c thm quyn quy nh th thc hin theo quy nh hin hnh; b) i vi khon chi quy nh ti im c khon 1 iu ny thc hin theo ch  quy nh v kinh ph chi cc cuc iu tra thuc ngun vn s nghip t ngn sch nh nc; c) Chi vn phng phm, in ti liu, chi ph lu tr, t chc thng tin v gi v cc khon phc v cho b my qun l c tnh theo nhu cu thc t ca tng trng hp c th; d) i vi nhng khon chi khng thuc phm vi quy nh ti cc im a, b v c khon ny th Th trng c quan quyt nh thnh lp Hi ng nh gi ti sn quyt nh chi nhng phi m bo ph hp vi ch  qun l ti chnh hin hnh ca nh nc v chu trch nhim v quyt nh ca mnh. 3. Lp d ton, s dng v thanh quyt ton: Vic lp d ton, s dng v thanh quyt ton chi ph ca Hi ng nh gi ti sn c thc hin theo quy nh p dng i vi Hi ng bn u gi ti sn ti iu 15 Thng t ny. 4. Ngun kinh ph  chi cho cc ni dung quy nh ti khon 1 iu ny c s dng t s tin thu c do bn u gi ti sn. iu 10. Thu t chc c  iu kin hot ng thm nh gi xc nh gi khi im ca ti sn 1. Ngi c thm quyn quyt nh gi khi im  bn u gi quy nh ti cc khon 1, 2 v 3 iu 6 Thng t ny c th giao cho n v c ti sn bn u gi thu cc t chc c  iu kin hot ng thm nh gi ti sn xc nh gi khi im  xem xt, tham kho trc khi quyt nh. T chc c  iu kin hot ng thm nh gi l t chc c tn trong danh sch cc doanh nghip thm nh gi, doanh nghip c chc nng thm nh gi  iu kin hot ng thm nh gi ti sn do B Ti chnh thng bo hng nm m danh sch  ang c gi tr ti thi im c thu. 2. Vic la chn t chc c  iu kin hot ng thm nh gi  thu xc nh gi tr ti sn thc hin theo quy nh ca php lut v thm nh gi. 3. Chi ph thu cc t chc c  iu kin hot ng thm nh gi ti sn  xc nh gi khi im (nu c) c tnh vo chi ph xc nh gi khi im ti sn  bn u gi v c chi tr t s tin thu c do bn u gi ti sn. iu 11. Xc nh li gi khi im trong trng hp bn u gi khng thnh Trng hp xc nh nguyn nhn ca vic bn u gi khng thnh l do gi khi im cao th n v c ti sn bn u gi bo co c quan nh nc c thm quyn quyt nh gi khi im quy nh ti iu 6 ca Thng t ny xem xt, xc nh li gi khi im  t chc u gi li. Nguyn tc, phng php v th tc xc nh li gi khi im thc hin nh quy nh i vi vic xc nh gi khi im ln u. Sau hai ln gim gi m vic bn u gi vn khng thnh th n v c ti sn bn u gi bo co c quan nh nc c thm quyn quyt nh x l ti sn nh nc  quyt nh tip tc t chc bn u gi hoc x l theo cc hnh thc khc theo quy nh ca php lut v qun l, s dng ti sn nh nc. Chng III CH  TI CHNH CA HI NG BN U GI TI SN iu 12. Ngun kinh ph m bo cho hot ng ca Hi ng bn u gi ti sn Kinh ph m bo cho hot ng ca Hi ng bn u gi ti sn c s dng t s tin thu c do bn u gi ti sn, gm: 1. Ph u gi thu ca ngi tham gia u gi; 2. Khon tin t trc ca ngi tham gia u gi m ngi  rt li gi  tr, t chi mua ti sn sau khi  cng b ngi mua c ti sn hoc vi phm Quy ch bn u gi; 3. Trch t tin bn u gi ti sn trong trng hp cc ngun quy nh ti khon 1 v 2 iu ny khng m bo  chi ph. iu 13. Ni dung chi ca Hi ng bn u gi ti sn 1. Chi ph vn chuyn, giao nhn, bo qun ti sn t khi c quyt nh x l ti sn ca cp c thm quyn cho n khi hon thnh vic bn u gi, bn giao ti sn cho ngi mua ti sn. 2. Chi ph thu sa cha ti sn  bn nu ti sn phi sa cha mi bn c (nu c); chi khc phc tn tht v ti sn do nguyn nhn khch quan trong qu trnh bn u gi (nu c). 3. Chi ph thc t lin quan n vic t chc thc hin bn u gi ti sn, gm: a) Chi nim yt, thng bo cng khai vic bn u gi ti sn; b) Chi cho vic trng by, xem ti sn bn u gi; c) Chi thu a im t chc bn u gi ti sn trong trng hp n v c ti sn bn u gi khng b tr c a im bn u gi; d) Chi tr cho t chc u gi chuyn nghip  t chc ny c u gi vin iu hnh cuc bn u gi (ch p dng i vi Hi ng bn u gi ti sn cp huyn); ) Chi xy dng h s bn u gi ti sn; e) Chi in n, ph t ti liu v vn phng phm lin quan ti vic bn u gi; g) Chi ph tham d phin bn u gi, chi bi dng lm thm gi cho cc thnh vin Hi ng bn u gi ti sn v b phn gip vic (nu c); h) Cc khon chi khc c lin quan trc tip n vic t chc thc hin bn u gi ti sn. iu 14. Mc chi 1. i vi cc khon chi  c nh mc, tiu chun, n gi do c quan nh nc c thm quyn quy nh th thc hin theo quy nh hin hnh. 2. Chi tr cho t chc u gi chuyn nghip  t chc ny c u gi vin iu hnh cuc bn u gi theo ch  chi t ngn sch nh nc p dng i vi ngi ch tr cuc hp son tho vn bn quy phm php lut; trng hp u gi vin phi i li, lu tr trong thi gian tham gia iu hnh cuc bn u gi th c thanh ton chi ph i li, lu tr theo ch  cng tc ph p dng i vi c quan nh nc, n v s nghip cng lp. 3. Chi in n, ph t ti liu, vn phng phm, xng xe, hu cn phc v v cc khon phc v cho b my qun l c tnh theo nhu cu thc t ca tng trng hp c th. 4. i vi nhng khon chi khng thuc phm vi quy nh ti cc khon 1, 2 v 3 iu ny th Th trng c quan quyt nh thnh lp Hi ng bn u gi ti sn quyt nh chi nhng phi m bo ph hp vi ch  qun l ti chnh hin hnh ca nh nc v chu trch nhim v quyt nh ca mnh. iu 15. Lp d ton, s dng v quyt ton kinh ph 1. Vic lp d ton v s dng kinh ph t chc thc hin bn u gi ti sn: a) Hi ng bn u gi ti sn cn c vo ni dung chi v mc chi quy nh ti iu 13, iu 14 Thng t ny v khi lng cng vic d kin pht sinh  lp d ton kinh ph t chc thc hin bn u gi ti sn cho tng cuc bn u gi, trnh c quan ra quyt nh thnh lp Hi ng bn u gi ti sn ph duyt. Trng hp phi trin khai thc hin ngay cc cng vic v bn u gi ti sn, Hi ng bn u gi c php tm ng trc kinh ph t n v c ti sn bn u gi ti a khng qu 5% trn gi tr (theo gi khi im) ca ti sn bn u gi  chi cho cc cng vic phi thc hin. Sau khi vic bn ti sn hon thnh, Hi ng bn u gi ti sn c trch nhim hon tr khon kinh ph  ng trc cho n v c ti sn bn u gi. Ring i vi ti sn l tang vt, phng tin vi phm hnh chnh b tch thu sung qu nh nc v cc ti sn khc c xc lp quyn s hu ca nh nc, vic tm ng thc hin theo Thng t s 12/2010/TT-BTC ngy 20 thng 01 nm 2010 ca B Ti chnh hng dn vic x l tang vt vi phm hnh chnh l hng ho, vt phm d b h hng v qun l s tin thu c t x l tang vt, phng tin tch thu sung qu nh nc do vi phm hnh chnh v Thng t s 166/2009/TT-BTC ngy 18 thng 8 nm 2009 ca B Ti chnh hng dn x l mt s loi ti sn tch thu sung qu nh nc v ti sn c xc lp quyn s hu nh nc v vn bn sa i, b sung (nu c). b) Sau khi d ton kinh ph t chc thc hin bn u gi ti sn c duyt, Hi ng bn u gi ti sn chuyn mt (01) bn cho c quan, n v c ti sn bn  phi hp thc hin. c) Hi ng bn u gi ti sn c trch nhim qun l, s dng kinh ph t chc thc hin bn u gi ti sn theo ng ni dung v mc chi trong d ton c ph duyt. Trng hp d ton  c ph duyt nhng khng   chi theo thc t th Hi ng bn u gi ti sn lp d ton kinh ph b sung, gi c quan ra quyt nh thnh lp Hi ng bn u gi ti sn ph duyt b sung d ton; ng thi, thng bo c quan, t chc, n v c ti sn bn  phi hp thc hin. Vic s dng, hch ton khon kinh ph ny thc hin theo quy nh ca php lut v qun l, s dng ngn sch nh nc. 2. Chm nht l 30 ngy, k t ngy hon thnh vic bn u gi ti sn, Hi ng bn u gi ti sn c trch nhim bo co quyt ton ton b khon kinh ph t chc thc hin bn u gi ti sn vi c quan ra quyt nh thnh lp Hi ng bn u gi ti sn  ph duyt quyt ton theo quy nh ca php lut v qun l, s dng kinh ph ngn sch nh nc. n v c ti sn bn u gi c trch nhim qun l h s quyt ton gm: bn quyt ton  c ph duyt v chng t lin quan n bo co quyt ton kinh ph thc hin bn u gi ti sn. Chng IV IU KHON THI HNH iu 16. Trch nhim thi hnh Cc Qun l cng sn thuc B Ti chnh, S Ti chnh cc tnh, thnh ph trc thuc trung ng c trch nhim gip B trng B Ti chnh, Ch tch U ban nhn dn tnh, thnh ph trc thuc trung ng kim tra, hng dn cc c quan, t chc, n v thc hin Thng t ny. iu 17. iu khon thi hnh 1. Thng t ny c hiu lc k t ngy 01 thng 11 nm 2010. 2. Bi b Thng t s 34/2005/TT-BTC ngy 12 thng 5 nm 2005 ca B Ti chnh hng dn vic xc nh gi khi im v chuyn giao ti sn nh nc  bn u gi v Thng t s 13/2007/TT-BTC ngy 06 thng 3 nm 2007 ca B Ti chnh sa i, b sung mt s ni dung ca Thng t s 34/2005/TT-BTC. 3. Trong qu trnh thc hin Thng t, nu pht sinh vng mc,  ngh cc c quan, t chc, n v phn nh kp thi v B Ti chnh (Cc Qun l cng sn)  phi hp gii quyt./. Ni nhn: - Ban B th Trung ng ng; - Th tng, cc Ph Th tng Chnh ph; - Vn phng Trung ng v cc Ban ca ng; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vn phng Chnh ph; - Vin Kim st nhn dn ti cao; - To n nhn dn ti cao; - Kim ton Nh nc; - Vn phng Ban ch o Trung ng v phng, chng tham nhing; - Cc B, c quan ngang B, c quan thuc Chnh ph; - C quan Trung ng ca cc on th; - HND, UBND cc tnh, thnh ph trc thuc Trung ng; - S Ti chnh, Kho bc Nh nc cc tnh, thnh ph trc thuc Trung ng; - Cc Kim tra vn bn QPPL (B T php); - Cng bo; - Cng TT in t Chnh ph; website B Ti chnh; - Cc n v thuc B Ti chnh; - Lu: VT, Cc QLCS.KT. 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