BO TAI CIENTH CONG ROA XA Cut NGRIA WET NAM DO lip - Tv do - latth phtic

S6: 75/201 8/TT-BTC Ha Noi, ngay 17 thang 8 nap-1_2018 So TA! CHiNH TP.HCM

THONG flY Quy dinh ched quan 157, tinh hao mon tai sin ket

giao thong, thily loi

Ii a ( )b Chuyen: l_tru M so so':

Sot

Can cis Ludt Qucin ifi. th dyng tài san tong ngay 21 thcing 6 tiam 2017; Can tic Nglzi dinh sJ 129/2017/ND-03 ngay 16 thang 11 ncim 2017 cita

Chinh pith quy clinh vi0c qucinoi, th dyng va khai that tai san kert cdu ha tang thity 10;

Can tee Nglif clinh soc 43/2018/ND-CF ngay 13 thcing 3 nam 2018 cio Chinh phis quy dinh viec qucino,, set citing va khai thac tat san kat cdu Jig icing hang hai;

Can arc Nglif clinh so' 44/2018ND-03 ngay 13 thang 3 nam 2018 ceta Chinh phit quy dinh vice qucin ly, sir dyng va khai thac tai san kett cdu hg king hang khong;

Can ca. Nglif clinh so( 45/2018/ND-CF ngiry 13 thong 3 nam 2018 cna Chinh phet quy dinh viec quern lf), th dyng va khai that tai san kit cdu Jig tang dufmg thay nal Ma;

Can dr Nglif clinh 5J 46/2018/ND-CF ngay 13 thcing 3 nam 2018 cilia Chinh phi( quy dinh viec quarto', ses dyng va khai that tai san kit cau hg tang dtcang sat;

Can cic Nglif din.h stri 87/2017/ND-03 ngeci 26 thang 7 nam .2017 cita Clanh pith quy dinh ye chew nang, nhiem vg quyen hgn va cci cciu to chicc mkt BO Tat chinh;

Theo de' nghf ata Cyc &gong Cyc Qucin 13, c6ng san; Be Inning Bei Tizi ch1nh ban hanh Thong tie quy dinh chi do qucin 135, tinh

hao man tai san kit tau hg tang giao thong 6410.

Chuang 1 QUY DINH CHUNG

Dieu 1. Ph#m vi din chinh

1. ,Thong nr, nay quy dinh the dO quan lt, tinh hao mon dal voi tai san tài san ket cau ha tang hang khong,,tai sari ket cau ha tang duang sat, tai san ket au ha tang hang hai, tai san ket cu ha tang duang thay nOi dja va tai san ket cau ha tang thew loi (sau day pi la tai san ket cau ha tang giao thong, thity lgi).

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, 2. Tai san la kat cau ha tang giao thong, thay lgi dA tinh thanh phan von nha nuerc tai doanh nghiep theo quy dinh cüa phap luat ye quan l, sir dung van nha nuefic ciau tu vao san xuat, kinh doanh tai doanh nghiep thi lchOng thuec pham vi dieu chin' h tai Thong tu nay.

Dieu 2. Dai tuvng áp clang Ca quan quan l nha ntrec ve giao thong va thity lgi, gam: BO Giao

thong Van tai, BO Wing nghiep va Phat trien nong thon; I:1y ban than clan tinh, thanh pith true thulec trung uang (sau day g9i là fly ban than dan cap tinh).

Ca quan ducc giao quan15/tai san ket cu ha tang giao thong, thity lgi (sau day g9i la ca quan dugc giao quanbr, tai sari).

Ca quan, dan vj va doanh nghiep dugc giao sir dung, khai thic tai san ket cau ha tang giao thong, thily lgi (sau day ggi la don vi dirge giao khai thac tai san).

Ck d& tugng Ichac lien quan den quan 15r, sir dung va khai thac tai san kat can giao thong, duly lgi.

Chuang II QUY DINTH CV THE

Dieu 3. Tien chuin nha'n biet tai sin ket can tang giao thong, thiiy Lai

, 1. Tel san ket cAn ha tang iao thong, thily lgi dü tieu chuan d ghi sa ke toan la nlitmg tai sari c6 ket cau dee lap hoac la met he thong gem nhieu be phan tài san rieng le lien ket sled nhau de clang thuc hien met hay met so chirc nang nhat dinh, thee man tang thed ca. 2 tieu chi duoi day:

C6 theri gian sir dung tir 01 nam (m(it nam) trer len; CO nguyen gia. tir 10.000.000 tong (mueri trieu dong) trogen.

2. Tai san kat cau ha tIng giao thong, thay lgi ghi s8 ke toan gom: a) Tai san ket cau ha tang hang khong

Duerng cat ha canh; Duerng lan; San da; Dui:mg ding vu khu bay;

- Hang rao an ninh; Cac tài san kat cau ha tang hang Icheing khk.

b) Tai san ket cAu ha tang duemg sat DuOng sat poc gia (duong sat chinh tuyen, duemg ga), ghi, cau, ding,

ham, ke, tuaing chan, duong ngang, hang rao ngan each gifra duemg sat quac gia va duemg be;

Ga (nha ga, duemg sat trong ga, dueing b trong ga phuc vu tic nghiep chay tau, ?hong dgi tau, kho va bAi chua hang Ma chuyen cher bang clueing sat true tiep lien quan den chay tau, phOng chi huy chay tau, phong dat thiet

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bi thOng tin tin hieu, ke ga, mai the ke ga, giao ke, cu \runt danh cho hanh khach trong ga, chin gac ghi);

Depo (ncri tap ket tau, bao cliräng, sfra chi:fa tau, thgc hien ck the nghiep ky thuat khac);

PhOng chi huy chay tau tai ck trung tam dieu hanh giao thong van tai duemg sat quoc gia;

H thong cap, thoat nuerc; he thong thong tin tin hieu (threing truyen tai, tram tong dai, fin hieu ra vao ga, thiet bi lcheng ch6, thiet bi dieu lchien, cap tin hieu, thiet bi nguon); he thong cap then lien quan true tiep den chay tau;

Nha cung cu, cung throng, cung thong tin fin hieu throng sat qu8c gia, nha dat cac thi'et bi thong tin tin hieu dining sat qua& gia, nha gac cu, nha gac ham, nha gac chan duemg ngang;

Duemg be trong ga khong phuc vu tac nghiep chay tau; Quang trueng go;

- Kho, chira hang h6a khong trktc tiep lien quan den chay tau; Cac c8ng trinh dich vu, thuong mai (ban hang, nghi trn, dich vi khk)

tai ck ga duemg sat quoc gia; - Nha lam viec,ctia co quan nha nu& tai khu ga;

Cac tai san ket cau ha tang duemg sat Ichk. c) Tài san ket ecan ha tang hang hai - Ben cang, ben phao;

Khu chuyen tai, thu neo du, khu frank trd ba'o trong vang nu6c cang lien; Tru S ccr so dich vu, kho, bat nha xuong va caz ding trinh phu try lchk; He thong thong tin giao thong, thong tin lien lac va he thong en, nu6c; Den bien va nha tram On veri den bien;

- Phao, ti6u va nha tram quan 137 In hatth phao tieu; - He thong giam sat va dieu phi giao thong hang hai; - DO,chan song, d'e chan cat, ke huemg dong, ke bao ye bä;

Lu8ng hang hai; Tai san ket can ha tang mang vin thong hang hai (tai san, vat lcian

true, trang thiat bj phuc via trc tip cho hoat dOng dm h theng Thong tin duyen hai Viet Nam);

Cac tai san ket eau ha tang hang hai lchac. d) Tai san ket can ha tang duerng thily nOi dia

Lung chay tau thuyen; au teu;, cac cong,trinh dua phuong tien qua dap, tithe teen sang, kenh, rach hoc lung tren h8, dam, pha vung, vinh, ven Wi thay nOi dia, ra dao, noi,cac dao thuOc nOi thily;

Hanh lang bao ve luong; Cang thily nOi dia; Khu neo dau ngoai cang;

- Ke dap giao thong; Bao hieu duemg thily nOi dia;

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- Cac cong trinh phi trg (nha tram quan 1)2 dutmg thily nOi dia.; tram MS va he thong quan 15t, giam sat, truyen du lieu kern theo; thay chi. hoac tram dgc mirc nugc ttr dOng; ding trinh, trang thiet bi phi trg lchac);

Cac tai san ket au ha ta.ng &rang thity nOi dja khk. d) Tài san kat cu ha tang thay lgi

Dap, het chira nugc; Cang, tram bum; Ke, be bao thity Igi;

- Kenh, mining, rach, dutmg kg, xi phemg, tuynel, cau mang dimg a dan, chuyen nugc;

Cat tai san ket cu ha tang thily lgi khk. Dieu 4. Quin 15T tai sin ket eau h in tang giao thông, thiiy Icri

Mgi tai san ket cau ha tang giao thong, thily lgi phai c6 ha so tai san, dirge quan 157 chat che ve hien 4 va gia tri thee dung quy dinh cUa phap 14t va quan 13,, sir dung tai san ding va phap h4t c6 lien quan.

Mgi tai san ket can ha tang giao thong, thiiy lcri ghi sa S toan phai có day du thong tin ve nguyen gia, gia tri con lai va hao mon My ice.

Dai voi tai san kat au ha tang giao thong, thity 1gi khong can dung, cher thanh 157 nhtmg chin het hao mon thi co quan dugc giao quan 1S7 tai san tiep tic thtrc hien quan 1ST, theo d6i, bao quan theo quy dinh hien hart va tinh hao mon theo quy dinh tai Thong tu nay.

Dm vat tat san ket cau ha tang giao thong, thay lgi da het hao mon nhtmg tiep rue sir dung dirge thi co quan dugc giao Tian 1ST tai san tiep tuc thuc hien quan 157, theo d6i, bao quan theo quy dinh hien hank

Co quan dirge giao quart 15r tai san ket eau ha tang giao thong, thity 14:7i c6 trach nhiem:

a) Lap the tai san, hach toan S toan dai vei toan b0 tâi san dugc giao quan 1St theo dung quy dinh cita chedo ka than hien hanh;

Thtrc hien kiem ke dinh kS7 hang !cam ve san; bao cao ccr quan tai chinh cap trait lave dap de thong nhat hach toan dieu chin' h so lieu gift a ket qua hem ke va s6 ke toan (nen c6);

Thgc hien bao cao tinh hinh quan b'r, sir dung tai san kat cu ha tang giao thong, thity lgi theo dung quy dinh caa phap luat ve quill 15r, sir dung tai san ding va phap luat c6 lien quan;

Tinh hao men di voi tai san dirge giao quart 15, theo quy dinh tai Thong tu nay.

Dieu 5. Xic djnh nguyen gii tii sin ket au ha tang giao thing, thirty lai 1. Dail yea tai san ket can ha tang giao thong, thily lgi dang sir dung fru&

ngay caz Nghi dinh cua Chinh phii quy dinh v8 quail 157, sir dung va khai thk tai san ket cau ha tang giao thong, thity lgi c6 hieu lye thi hank viec xac dinh nguyen giá tai san thgc hien nhu sau:

a) Doi *A tai san ket can ha tang giao thong, thily lgi da c6 thông tin ve nguyen gia, gia tri con lai cUa tai san thi sir dung gia tri da c6 deghi sa ke toan.

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b) Doi vei tai sari ket ek ha tang giao thong, thity lgi 'thong c6 th6ng tin ye gia tri tai sari:

Throng hop c6 tai sari tucmg throng (ve quy mo, cap dO ky thuat) va c6 gia trj quyet toan dirge cap có tham quyen phe duyet theo quy dinh cua phap Hat thi sir dung gia tri elm tai sari tuong duang lam nguyen gia tai san.

Truang hop khong c6 tai sun ftrcrns ducmg thi sIr dung gia tri quy uere do BO truOng BO Giao th8ng van tai (doi vei tai sari ket cau,hatang giao thpng), BO truerng BO Wing nghiep va Phat trier" Wing thein (doi vei tai san ket cau ha tang giao thong thity 190 guy& dinh de lam nguyen gia tai san. Khi Ice khai, dang nhap themg tin tai san loai nay van Ca se chi lieu qui& gia ve tai sari cong phai ghi ro nguyen gia Mi san la gia quy II& va &rot theo deli, ban ,cao rieng. Gia quy tree dirge sir dung de xac dinh gia tri tai sari de ghi se ke toan, lchong sir dung de xac dinh gia tri hao mon, chi phi khOu hao quy dinh tai Dieu 9 Thong tu nay.

Doi v&i tai san ket cu ha tang giao thong, thity lgi hoan thanh, din van sir dung ketfr ngay cac Nghi dinh cña Chinh phil quy dinh ve quail V., sir dung và khai thac Si san ket can ha thug giao thong, thiry loi c6 hieu lye thi hanh thl nguyen gia Si san ghi s6 Ice toan là gia tri mua s'am, gia tri quyet than dirge phé duyet theo quy dinh.

Tnrang hop tai san ket can ha tang giao th8ng, thity loi dirge d&z tu xay dtmg hoar' thanh din vao sir dung nhung chua c6 quyet toan duce ca quan nha nuec c6 tham quyen phe duyet thi sir dung nguyen gia thm tinh de ghi s6 Ice than. Nguyen gia tam tinh trong tramg hop nay dirge hp chon theo thir tty uu tit sau: Gia tri dé ng14 quyet toan; gia tri xac dinh theo Bien ban nghiem thu A-B; gia tri du toan Du an da throe phe duyet. Khi ceo guy& than dirge phe duyet, ccr quan ke toanphai thirc Hen dieu chinh gia frit da hach toan theo quy dinh cita phap luat ye ke toan.

Thay d6i nguyen gia tai san ket can ha tang giao thong, thity loi a) Nguyen gia tai san kat cdu ha tang giao th'Ong, thily lcri dirge thay doi

trong cac truong hop sau: - Danh gia lai gia tri tai sin theo quyat dinh elm ccr quan nha nuck c6

tham quyen; Thuc Hen nang cap, sin chi/a, ma rOng tai san theo du an throe ca

quan nha wee c6 tharn quyen phe duyet; Than d& mOt, hay mOt so b0 phan Si san ma cac be) phan nay dirge

quan l5T theo tien chuan elm mOt tai san hat hinh; Bi hu hong nghiem tong do thien tai, sir c bat lcha khang hoc

nhimg tac Ong dot xuat khac phai hach toan giam nguyen gia theo quy dinh cüa phap luat.

b) Khi phat sinh vice thay do' nguyen gia tai sari ket cau tA'xig giao thong, thity loi, ccr quan awe giao quanbir tai san thtrc Hen lap Bien ban ghi it can cir thay d6i nguyen gia; dong thei xac dinh lai cac chi lieu nguyen gia, gia tri con Jai, so hao mon hay ke elm Si sari diet di'au chin' h s k toan va thvc Men

6

hach toan toan theo quy dinh hien hanh. A A Dieu 6. Pham vi tai san vã nguyen the tinh hao mon tai sin ket mu

h# dug giao thong, thily lai , 1. Tai san ket can ha tang giao thong, thay lcri thuec d6i tucmg ghi s6

ke toan quy dinh tai Dieu 3 Thong tu thy du phai tinh hao men, trir tai san quy dinh tai Khoan 2 Dieu nay.

2. Nhtmg san k'at can ha tang duoi day Ichong phai tinh gia tri hao mon: Tai sari chua het hao mOn nhung bi hu hong khong sir ding dirge; Tai san da tinh het hao men nhtmg van con sir dvng dugc; Tai san ma co quan, don vj dang thue sir ding; Tai san ma ca quan, don vi dang bao quan he, gift ho.

3. Viec tinh hao mOn tai san kat can ha tang giao thong, thily lcri phai thvc hien theo danh mvc tai san, tSr 11 hao mOn va theo ke toan.

4. Viec tInh hao mOn thvc hien mgi nain met Mn vao thang 12, truerc khi kh6a s8 ke toan. Truemg hop tai san co theri gian tinh hao mOn 16n hcm hoc bang 06 (sau) thang thi tinh trim 01 (met) nam; truemg hap tai san c6 theri gian tinh hao mOn dued 06 (sau) thing thi khong tinh hao mOn.

5. Khi ban giao, chia tach, sap nhap, giai the ca quan, t6 claim, don vi tin viec tinh hao mOn tai san kat cau ha tang ,giao thong, thily lgi dugc thvc hien tai ca quan, to chile, don vi, doanh nghiep tiep nhan tai san.

6. Kin kiam ke, dart gia lai san ket cau ha tang giao thong, thuy lgi theo quyet dinh dm co quan, ngued a!' tham quyen thi hao mOn tai san dirge xac dinh ten ca ses gia tri danh gia lai sau lchi kiem ke tir nam tai chinh ma ca quan, ngueri c6 tham quyen xac dinh gia tri danh gia lai.

Dieu 7. Danh intic tii sin, thoi gian sir diking vi tSr1e tinh hao mOn Theri gian sir dvng va l'e hao mOn tai san kat eau ha tang giao

thOng, thay lcri Wong img veri timg loai tai san theo quy dinh tai Phv kw ban hanh kern theo Thong nx nay.

DOi voi tai sari k'at can ha tang khac khong thuec dart nivc tai san quy dinh tai Khoan 1 Dieu nay thi,theri gian tinh hao mOn va ty tinh hao man thvc hien theo quy dinh ve che de quan 1, tinh hao mOn tai san c8 dinh trong cac co quan nha nuerc, don vi sv nghiep cong lap va cac to chile c6 sir ding ngan sach nha nuac.

Dieu 8. Phtrang phip tinh hao mOn Mire hao mOn hang nam cira timg tâi san ket eau ha tang giao thong,

thiiy lgi dirge tinh theo Gang thirc: Mire hao men hang nam Nguyen gia cita tai san TY 1 hao eüa timg tai san ket cau ha = ket cAu ha thng giao x men (%/natn) tang giao thong, thay loi thong, thity loi

Hang n'am, tren co ser xac dinh s8 hao mOn tang va sO hao mOn giarn phat sixth trong nam, co quan dirge giao quan I tai san kat cau ha tang giao

7

thong, thity lgi tinh teng so hao man cua tAt cá tai son ket ca.0 ha tang dugc giao quan 157 cho nam do theo &Ong thirc:

SO hao mon tai san ket cau ha tang giao theng, thity lvi tinh den nAnd (n)

SO hao mon tai san = ket ciu ha tang giao +

thong, thoy 1gi dd tinh den nam (n-1)

SO hao mon tai san ket du ha tang giao thong, thity lgi tang trong n'and (n)

SO hao mon tai san ket cAu ha

x tang gam trong nam (n)

DOi nhang tai san ket eau ha tang giao thOng, thay lgi c6 thay dei ye nguyen gia thi ca quan, don vj, doanh nghiep duce giao quan 1S, tài san xk dinh lai cac chi tieu nguyen gia, gia frj con 'at, sO hao mon lily ke tai san dd. de hi so. ke toan.

Mire tinh hao man cho nam cuei cang thuOc theri gian sir dung tai san ket cau ha tang giao th8ng, thity Igi dugc xac dinh la hieu s8 gicra nguyen gia tai san kat cau ha tang ya se hao man lily ke dã thuc hi'en cita tai san ket cau ha tang do.

Dieu 9. Xic dinh gia tri hao mon, chi phi khOu hao tài san ket an ha tang giao thong, thiiy loi de xic dinh gia kheri diem dOu .gia cho thue quyen khai thic, chuyen ninryng co thOi han quyen khai thic vã xic dinh gia sin pham, dich vi thtly loi

GU hao man tinh yao gia kheri diem du gia cho thue quyen khai thee, chuyen nhugng c6 then han quyen khai thac tai san ket cau ha tang giao thong, thay led dugc xac dinh theo quy dinh tai Khoan 1 Di'eu 8 Thong tu nay.

Chi phi khau hao tinh yao gia san pham, dich vu thity lgi theo quy dinh cila phap luat ye thay Igi dirge xac dinh theo hao man ala tài san tucmg img quy dimh tai Th8ng tu nay.

Chwung DI

TO CHCC THVC ElltN

Dieu 10. TO chat that hien

BO Giao th8ng Van tai, BO Mang nghiep ya Phat trien nong thOn, Uy ban nhan clan cac tinh, thanh pho true thu'Oc trung uong c6 trach nhiem chi dao, to chlic thuc hien c8ng tk ke toan Mi san ket cau h tang giao thong, thay Igi theo quy dinh.

Dieu 11. Hien lay thi hanh

1. Thong tu nay có hieu lye thi hanh ke tit ngay 03 thang 10 nam 2018. Ch e do quan VT, tinh hao mon tai san ket au ha tang giao thong, thily Igi quy dinh tai Thong tu nay áp dung tir nam tai chinh 2019.

KT. BO TRIJONG , • TRITONG

ran Xuan Ha

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2. Trong qua truth th9c hien Thong tr nay, neu phat sinh vuong mac, de nghj cac ca qUan, tá chirc, don vi phan anh ye BO Tel chinh de phOi h9p giai

Noi nhifmitit/ - Ban Bi thu Trung uong Bang; - Thit Mang Chinh pha;

Van phong Trung trang va the Ban tha Bang; - Van phong Tong bi thu;

Van phong QuOc hi; - Van phong Chü tich mac; - Van phong Chinh pho; - ViOn Kim sat nhan dan t6i cao;

Toa an 'than den tOi cao; Kiem toan Nha twee;

- Cad BO', ca quan ngang BO, ca quan thuOc CP; - Ca quan Trung trang cüa cie doan the; - BDND, UBND cac tinh, TP true thu0e TW;. - S& Tai chinh, Ser Giao thong van tat, S& N6ng nghiOp va Phat then nong Mon, KBNN cac tinh, TP tax thuoc TW; - Cue Kiem tra van ban QPPL (BO Ttr phip); - Gang bao; - COng TIDT Chinh pho; - COng In:if B9 Tat chinh;

Cac don vi thuOc BO Tai chinh; - Ltru: VT, QLCS.

PHIJ LLJC (Ban hemh Icem theo Thong tie s6 75/2018/7T-BTC ngery 17 thcing 8 naM

2018 cita BO &ming BO' Tat chinh)

SIT Danh mac cdc Mai tai sin Th?ri gian sir dang (nim)

TSr le hao man (% nim)

I Ha thug hang khang 1 Duang Si hs. canh

1.1 Be tong )d mang 20 5 1.2 Be tong nMra 10 10 2 Dthang Ian

2.1 Be tong xi ming 20 5 2.2 Be tong playa 10 10 3 San do

3.1 Be tong xi mang 20 5 3.2 Be tong nlAra 10 10 4 Dutnag tong vg khu bay 10 10 5 Hang rao an ninh 10 10 6 Cdc tai san ket cdu ha tang hang khong khac 10 10 H Ha dim &rim" sit 1 Duerng sit quoc gia

1.1 Dutmg ray 40 2,5 1.2 Cling trInh cdu, cchlg, ham direrng sat

-Cap die biet va cap I 100 1 - Gang trinh eau cong, him duang sit con lai 50 2

1.3 Ghi, ke; 40 2,5

1A Thong chAn, during ngang, hang rao ngan each 10 10 gitra throng sit vã duang be

2 Ga 2.1 Nha ga

-CAyI 80 1,25 - Cap 11 50 2 - Cap DI 25 4 - Cap IV 15 6,67

2.2 Duoing sat, duang be trong ga phac va Mc nghiep chay tau

40 2,5

2.3 Pheng dcri tau, phong chi huy chay tau, phOng • thiet bi theng tin tin hieu - Cjp I 80 1,25 - Cap II 50 2 - 9p III 25 4 - Cap IV 15 6,67

2.4 Kho, bai chfra hang 25 4

2.5 Ke ga, mai che ke ga, giao ke, au var.:ft danh cho hanh khach trong ga, choi gac ghi

10 10

3 Depo (ncri tip ket tau, bao throng, sia chda tau, 25 4

2

dux hien cat tac nghiep ky thuat kHz)

4

He thong cap, thoat nude; he thong thong tin tin hieu (duang truyen tai, tram tang dai, tin

10 10

hieu ra vac, ga, thiet bi khang the, thiet bi dieu khien, cap tin hieu, thiet bi nguan va ck thiet bi theing tin tin hiet.3 lchk); he tilting cap en lien quan true tiep den chay tAu

5 Phang chi huy chay tau ti cac trung tam dieu hanh' giao thang van tai duarng sat quOc gia - C9 I 80 1,25 - CT II 50 2 - C? DI 25 4 - Cap IV 15 6,67

6

Nha cung can, cung throng, cung thong tit? tin hie'u dthang sat quoc gia, nha dat cac thiet bi • thang tin tin hieu dwerng sit 9uac gia, nha gac eau, nha gac hAm, nha gac chan duang ngang -Cato 80 1,25 - Cafp II 50 2 - C9 III 25 4 - Cap IV 15 6,67

7 Duang be trong ga khong phuc vu tic nehiep chay tau;

40 2,5

8 Quang trtrarng go; 80 1,25 9 Kho, bat chin hang h6a khang true tiep lien

quan den chay tau; 25 4

10 Ck cang trinh dich vu, tlauong mai (ban hang, nglirc i fro, dich vu khac) tai cac ga duang sat quoc gia; - tip I 80 1,25 - Cr II 50 2 - Cr III 25 4 - Cap IV 15 6,67

11 Nha lam viec caa co quan nha nuac tai khu we ga; -CIO 80 1,25 - Cap II 50 2 - Cop III 25 4 - CAp IV 15 6,67

12 Ck di san ket cau ha tang duemg sat khac 10 10 Ell Ha

2 tang Wing halt

1 Ben cang 50 2 2 Ben phao 20 5 3 Khu chuy'en tai, khu neo au, khu tank tra. bAo

vang mr6c cang hien; ME n; 50 2

4 Try sat, ccr ser dich vp, nha xtremg

3

- CO I 80 1,25 - Cp II 50 2 - Cp DI 25 4 - Cap IV 15 6,67

5 Kho, bai 25 4 He thong thong tin giao thong, thong tin lien lac va he thong then, nude

10 10

7 Den bien; • - CO I 80 1,25 • - Cap ll 50 2

- Cap III 25 4 - Cap IV 15 6,67

8 Phao, tieu 10 10

9 Nha tram gin voi den bien, Nha tram wan 157 A • van hanh phao tieu; - Cip I 80 1,25 - Cap II 50 2 - c4p La 25 4 - Cap IV 15 6,67

10

Nha tram, vat kien true (NM dipu hnnh, cong trinh xay Mpg) phtic vg. true tiep cho hoat dOng he thong giam sat va diet' phai giao theng hang Jim (Vrs) - Cap I 80 1,25 - Calp II 50 2 - Cap III 25 4 - Cap IV 15 6,67

11 Trang thiet bi phuc vu ttirc tiep cho hoat dOng ctita He thOng giam sat va diau phOi giao thong hang hai;

10 10

12 De chAn song, de chin cat, Ice throng dong, ke bao ve Ni; - CO I 80 1,25 - Cap II 50 2 - Cap HI 25 4 - Cap IV 15 6,67

13 Luong 'ling harii; 50 2

14 Tai san la nha, vat kin trilc phuc vu truc tiep cho hog dung ciia he thong Thong tin duyen hal Viet Nam - Cay I 80 1,25 - 9p II 50 2 - C9 III 25 4 - Cap IV 15 6,67

15 Tai san la trang thiet bi phtic vu trgc tiep cho hoat dOng dm he thong Theng tin duyen hai

10 10

4

Vial Nam 16 Cac tai san ket eau ha tang hang hal kith° 10 10 IV Ha tang &drug thdy noi Ma 1 Au tau 40 2,5 2 Cac cong trinh dua phuang tian qua dap, that

tan s song, kat, rach 25 4

3 Cang thily nOi dia 25 4 4 Ban thdy nOi dia 10 10 5 Khu neo dau ngoai cang 10 10 6 Ka, dap giao thong 15 6,67 7 Bao hiau duang thuy nOi clia 10 10 8 Cong trinh, thiat bi phu tra

- Nha tram quan 1y throng thtly OA Ma 20 5 - Tram AIS va he thong quan 1Y, giam sat, truyan dit liau kam theo 10 10

- Thity chi hoac tram due mile nude tu dOng 10 10 - C8ng trinh, trans thiet bi phi; tra khaz 5 20

9 Ck titi san kat cau ha tang duamg thay nOi dia Ichac 10 10

V II; tins thtly 10 1 Dap, ho chin nuoc;

- Daic biat 50 2 -CipI 40 2,5 - Cap II 25 4 - Ca'p DI 20 5 - Cap IV 10 10

2 Tram born - Carp I 40 2,5 - Cap II 25 4 - Cap BI 20 5 - Cap IV 10 10

3 C8ng 25 4 4 Kanh, mining, rach

- Kanh, muang, rach bang be t6ng 10 10 - Kanh, mucmg, rach bang dAt 5 20

4 Tuynel, xi ph8ng, cau mang; 5 20 5 DuOng Mg; 20 5 6 Bo bao thtly Igi 10 10 7 Ck tai san kat cAu ha thug thdy lgi khk 10 10