B TI CHNH _______

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
____________________________

S: 121 /2008/TT-BTC

H Ni, ngy 12 thng 12 nm 2008 THNG T Hng dn c ch u i v h tr ti chnh i vi hot ng u t cho qun l cht thi rn _______________ Cn c Lut Ngn sch Nh nc; Cn c Lut Bo v mi trng ngy 29 thng 11 nm 2005; Cn c Ngh nh s 59/2007/N-CP ngy 09/04/2007 ca Chnh ph v qun l cht thi rn; B Ti chnh hng dn c ch u i v h tr ti chnh i vi hot ng u t cho qun l cht thi rn nh sau: I. QUY NH CHUNG 1. Thng t ny hng dn c ch u i v h tr ti chnh p dng i vi t chc, c nhn trong nc; t chc, c nhn nc ngoi (sau y gi tt l cc t chc, c nhn) c mt trong cc hot ng u t qun l cht thi rn gm: u t xy dng c s x l cht thi rn; thu gom, vn chuyn cht thi rn v cc hp tc x, h gia nh thc hin thu gom, vn chuyn, x l cht thi rn ti khu vc im dn c nng thn, lng ngh cha c dch v thu gom, vn chuyn cht thi rn. 2. Ni dung u t qun l cht thi rn c u i v h tr ti chnh hng dn ti Thng t ny c thc hin theo quy nh ca iu 13 Ngh nh s 59/2007/N-CP ngy 09/4/2007 ca Chnh ph v qun l cht thi rn. 3. c hng cc u i v h tr v ti chnh, t chc, c nhn c hot ng u t qun l cht thi rn phi p ng c cc iu kin quy nh ti Thng t ny. II. CHNH SCH U I V H TR TI CHNH I VI C S X L CHT THI RN 1. iu kin hng c ch u i v h tr ti chnh T chc, c nhn c hot ng u t c s x l cht thi rn theo quy nh ti khon 15 iu 3 Ngh nh s 59/2007/N-CP c hng cc u i

v h tr v ti chnh hng dn ti khon 2 Mc ny nu p ng c y cc iu kin sau: a) c c quan nh nc c thm quyn cho php u t xy dng c s x l cht thi rn. b) C d n u t xy dng ton b hoc tng hng mc cng trnh c s x l cht thi rn ph hp vi quy hoch s dng t ca a phng v c cp c thm quyn ph duyt. c) S dng cng ngh c kh nng x l trit cht thi rn v c hiu qu cao v kinh t, k thut. d) Tun th y cc quy nh ca php lut v xy dng, bo v mi trng. e) Ph hp vi tiu ch quy m, tiu chun i vi c s x l cht thi rn theo quy nh ca Th tng Chnh ph. 2. Chnh sch u i v h tr ti chnh i vi c s x l cht thi rn 2.1 u i v tin s dng t, tin thu t v chi ph gii phng mt bng a) T chc, c nhn u t xy dng c s x l cht thi rn p ng c y cc iu kin hng dn ti khon 1 Mc ny c min tin s dng t, tin thu t trong cc trng hp Nh nc giao t c thu tin s dng t, Nh nc cho thu t. H s min tin s dng t; trnh t, th tc v thm quyn ph duyt min tin s dng t thc hin theo quy nh ti Ngh nh s 198/2004/N-CP ngy 03/12/2004 ca Chnh ph v thu tin s dng t, Thng t s 117/2004/TT-BTC ngy 07/12/2004 v Thng t s 70/2006/TT-BTC ngy 02/8/2006 ca B Ti chnh hng dn thc hin Ngh nh s 198/2004/N-CP. H s min tin thu t; trnh t, th tc v thm quyn min tin thu t thc hin theo quy nh ti Ngh nh s 142/2005/N-CP ngy 30/12/2005 ca Chnh ph v thu tin thu t, mt nc; Thng t s 120/2005/TT-BTC ngy 30/12/2005 v Thng t s 141/2007/TT-BTC ngy 31/11/2007 ca B Ti chnh v hng dn thc hin Ngh nh s 142/2005/N-CP. b) T chc, c nhn u t xy dng c s x l cht thi rn p ng c y cc iu kin hng dn ti khon 1 Mc ny c Nh nc xem xt, h tr chi ph bi thng, h tr ti nh c nh sau: - T chc, c nhn Vit Nam u t xy dng c s x l cht thi rn c ngha v chi tr tin bi thng, h tr ti nh (nu c) theo quy nh ca php lut v bi thng, h tr, ti nh c v c hch ton vo vn u t ca d n.
2

U ban nhn dn tnh, thnh ph trc thuc trung ng cn c quy m, tnh cht quan trng ca c s x l cht thi rn v kh nng ngn sch a phng xem xt, quyt nh h tr mt phn hoc ton b kinh ph bi thng, h tr, ti nh c m t chc, c nhn u t c s x l cht thi rn phi b ra gii phng mt bng. - T chc, c nhn nc ngoi hoc ngi Vit Nam nh c nc ngoi u t xy dng c s x l cht thi rn khng phi chi tr tin bi thng, h tr, ti nh c theo quy nh ca php lut v bi thng, h tr ti nh c; trng hp chi tr th c c hch ton vo vn u t ca d n. 2.2. H tr u t bng ngun ngn sch nh nc a) H tr t ngn sch nh nc Cn c vo kh nng ngn sch a phng, U ban nhn dn tnh, thnh ph trc thuc trung ng xem xt, trnh Hi ng nhn dn cng cp b tr vn u t t ngn sch a phng xy dng h thng ng giao thng, h thng cp in, nng lng; h thng thng tin lin lc; h thng cp nc, thot nc n chn hng ro cng trnh. b) H tr u t t ngun h tr pht trin chnh thc (ODA) Cc c s x l cht thi rn c u tin thu ht ngun vn h tr pht trin chnh thc (ODA) v c p dng c ch ti chnh nh i vi cc d n x l rc thi sinh hot, x l cht thi rn th quy nh ti Thng t s 108/2003/TT-BTC ngy 07/11/2003 v Thng t s 08/2008/TT-BTC ngy 20/01/2008 ca B Ti chnh hng dn c ch ti chnh p dng i vi cc d n v sinh mi trng s dng ngun vn h tr pht trin chnh thc (ODA). 2.3. H tr u t bng ngun tn dng u i T chc, c nhn u t xy dng c s x l cht thi rn c h tr v tn dng theo cc hnh thc vay u t, h tr li sut sau u t, bo lnh tn dng u t t Ngn hng pht trin Vit Nam, Qu bo v mi trng Vit Nam hoc Qu Bo v mi trng ca a phng (nu c) nu c iu kin i vi tng hnh thc h tr. Vic h tr u t thc hin theo quy nh ca php lut hin hnh v iu l ca t chc cho vay. 2.4 u i v thu a) u i v thu nhp khu - Trang thit b nhp khu hnh thnh ti sn c nh ca c s x l cht thi rn c min thu nhp khu.
3

- Nguyn liu, vt liu nhp khu phc v cho sn xut ca c s x l cht thi rn c min thu nhp khu trong thi hn 05 nm, k t khi c s x l cht thi rn bt u hot ng. - H s, th tc min thu nhp khu thc hin theo quy nh ca php lut v thu xut khu, thu nhp khu. b) u i v thu thu nhp doanh nghip C s x l cht thi rn c iu kin c min, gim thu thu nhp doanh nghip v u i v thu sut thu thu nhp doanh nghip theo quy nh ca php lut v thu thu nhp doanh nghip hin hnh. 2.5 H tr nghin cu v pht trin cng ngh ti ch, ti s dng v x l cht thi rn T chc, c nhn u t xy dng c s x l cht thi rn c ngn sch Nh nc h tr kinh ph nghin cu v pht trin cng ngh ti ch, ti s dng v x l cht thi rn thng qua cc chng trnh v d n khoa hc cng ngh. Mc h tr ti a khng qu 30% tng kinh ph thc hin n nghin cu to ra cng ngh mi do c s thc hin hoc phi hp vi cc c quan khoa hc thc hin. Trnh t, th tc xt chn, c quan xt chn cc n nghin cu v pht trin cng ngh ti ch, ti s dng, x l cht thi rn c h tr t ngn sch nh nc thc hin theo hng dn ti Thng t lin tch s 2341/2000/TTLT/BKHCNMT-BTC ngy 28/11/2000 hng dn thc hin Ngh nh s 119/1999/N-CP ngy 18/9/1999 ca Chnh ph v mt s chnh sch v c ch ti chnh khuyn khch cc doanh nghip u t vo hot ng khoa hc v cng ngh. Cc ni dung chi cho nghin cu khoa hc, vic lp, quyt nh, phn b d ton, quyt ton kinh ph ngn sch nh nc h tr cho hot ng ny thc hin theo hng dn ti Thng t lin tch s 25/2003/TTLT/BKHCN-BTC ngy 25/8/2003 hng dn b sung mt s quy nh ti Thng t lin tch s 2341/2000/TTLT/BKHCNMT-BTC ngy 28/11/2000. 2.6 H tr o to lao ng - Chi ph o to khi c ngi lao ng i hc tp (do c s x l cht thi rn tr lng) c tnh vo chi ph hp l theo quy nh ca php lut. - Trong trng hp cn thit, trn c s k hoch o to chun ho kin thc c bn cho ngi lao ng ti cc c s x l cht thi rn, U ban nhn dn cc cp tu theo kh nng ngn sch ca a phng xem xt h tr kinh ph
4

o to cho cc i tng ny theo quy nh ti Ngh nh s 69/2008/N-CP ngy 30/5/2008 v chnh sch khuyn khch x hi ho i vi cc hot ng trong lnh vc gio dc, dy ngh, y t, vn ho, th thao, mi trng v vn bn hng dn. III. CHNH SCH U I V H TR TI CHNH I VI C S THU GOM, VN CHUYN CHT THI RN 1. iu kin hng c ch u i v h tr ti chnh T chc, c nhn u t cc trm trung chuyn, mua sm trang thit b, xe chuyn dng, cc phng tin khc phc v thu gom, vn chuyn cht thi rn c hng cc u i v h tr v ti chnh hng dn ti khon 2 Mc ny nu p ng c y cc iu kin sau: a) c c quan nh nc c thm quyn cho php thc hin thu gom, vn chuyn cht thi rn. b) C d n u t hot ng thu gom, vn chuyn cht thi rn ph hp vi quy hoch s dng t ca a phng v c cp c thm quyn ph duyt. c) Tun th y cc quy nh ca php lut v bo v mi trng, v lao ng. d) Ph hp vi tiu ch quy m, tiu chun i vi c s thu gom, vn chuyn cht thi rn theo quy nh ca Th tng Chnh ph. 2. Chnh sch u i v h tr ti chnh p dng i vi c s thu gom, vn chuyn cht thi rn 2.1. T chc, c nhn u t xy dng trm trung chuyn cht thi rn c min tin s dng t, tin thu t v h tr chi ph n b gii phng mt bng theo hng dn ti im 2.1 khon 2 Mc II ca Thng t ny. 2.2. T chc, c nhn c hot ng thu gom, vn chuyn cht thi rn c hng cc u i v tn dng theo hng dn ti im 2.3 khon 2 Mc II ca Thng t ny. 2.3. u i v thu a) u i thu nhp khu - Trang thit b nhp khu hnh thnh ti sn c nh ca d n u t trm trung chuyn, thu gom, vn chuyn cht thi rn c min thu nhp khu. - H s, th tc min thu nhp khu thc hin theo quy nh ca php lut v thu xut khu, thu nhp khu.
5

b) u i thu thu nhp doanh nghip C s thu gom, vn chuyn cht thi rn c iu kin c hng min, gim thu thu nhp doanh nghip v u i v thu sut thu thu nhp doanh nghip theo quy nh ca php lut v thu thu nhp doanh nghip hin hnh. 2.4 Chnh sch h tr t ngn sch nh nc C s thu gom, vn chuyn cht thi rn sinh hot, ngoi ngun thu ph v sinh theo quy nh cn c ngn sch a phng h tr b p chi ph thu gom, vn chuyn trn c s hp ng dch v. Vic xy dng ni dung gi tr hp ng dch v thc hin theo quy nh ti Quyt nh s 256/2006/Q-TTg ngy 9/11/2006 ca Th tng Chnh ph ban hnh quy ch u thu, t hng, giao k hoch thc hin sn xut v cung ng sn phm, dch v cng ch v d ton c cp c thm quyn ph duyt hoc thng qua kt qu u thu dch v. 3. Hp tc x, h kinh doanh thc hin vic thu gom, vn chuyn, x l cht thi rn sinh hot ti khu vc im dn c nng thn, lng ngh cha c dch v thu gom, vn chuyn cht thi rn c thu ph v sinh theo quy nh v c ngn sch a phng h tr b p chi ph thu gom, vn chuyn trn c s hp ng dch v. Vic xy dng ni dung gi tr hp ng dch v thc hin theo hng dn ti im 2.4 khon 2 Mc ny. V. T CHC THC HIN Thng t ny c hiu lc thi hnh sau 15 ngy, k t ngy ng Cng bo. Mi vng mc trong qu trnh thc hin ngh phn nh v B Ti chnh nghin cu, hng dn ./.
Ni nhn:
- Th tng Chnh ph v cc Ph Th tng Chnh ph; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vn phng T v cc Ban ca ng; - Vn phng Chnh ph; - Kim ton nh nc; - Cc B, c quan ngang B; - C quan thuc Chnh ph; - HND, UBND cc tnh, TP trc thuc TW; - Cng bo; Website Chnh ph; - Cc Kim tra vn bn (B T php); - Cc n v thuc B Ti chnh; - Website B Ti chnh; - Lu: VT, PC.

KT. B TRNG TH TRNG

( k)

Hong Anh Tun