2022-07-04 10:07:46    作(zuo)者：宗邊(bian)

近日(ri)，財政部(bu)(bu)、住房(fang)和城(cheng)鄉建設部(bu)(bu)聯合發布《關于完善建設工程價款結算有關辦法的通知(zhi)》（以下簡稱《通知(zhi)》）。

《通知》明確，提(ti)高建設工(gong)(gong)(gong)(gong)程(cheng)進(jin)(jin)度(du)款(kuan)支(zhi)付(fu)比例。政府機關、事(shi)業單(dan)位、國有企業建設工(gong)(gong)(gong)(gong)程(cheng)進(jin)(jin)度(du)款(kuan)支(zhi)付(fu)應(ying)不低于已完成工(gong)(gong)(gong)(gong)程(cheng)價款(kuan)的80%；同時，在確保(bao)不超(chao)(chao)出(chu)(chu)工(gong)(gong)(gong)(gong)程(cheng)總概（預）算以及工(gong)(gong)(gong)(gong)程(cheng)決(jue)（結）算工(gong)(gong)(gong)(gong)作順利開展(zhan)的前提(ti)下(xia)，除按(an)合同約定(ding)保(bao)留不超(chao)(chao)過工(gong)(gong)(gong)(gong)程(cheng)價款(kuan)總額3%的質(zhi)量(liang)保(bao)證金外，進(jin)(jin)度(du)款(kuan)支(zhi)付(fu)比例可由發承包(bao)(bao)雙方(fang)根據項目(mu)實際(ji)情(qing)況(kuang)自行確定(ding)。在結算過程(cheng)中，若(ruo)發生進(jin)(jin)度(du)款(kuan)支(zhi)付(fu)超(chao)(chao)出(chu)(chu)實際(ji)已完成工(gong)(gong)(gong)(gong)程(cheng)價款(kuan)的情(qing)況(kuang)，承包(bao)(bao)單(dan)位應(ying)按(an)規定(ding)在結算后30日內向(xiang)發包(bao)(bao)單(dan)位返還多收到的工(gong)(gong)(gong)(gong)程(cheng)進(jin)(jin)度(du)款(kuan)。

《通知》指出(chu)，當年開工(gong)(gong)、當年不(bu)能竣工(gong)(gong)的(de)新開工(gong)(gong)項(xiang)目可(ke)以推(tui)行過(guo)程結算(suan)。發承包雙方(fang)(fang)通過(guo)合(he)同約(yue)定，將施工(gong)(gong)過(guo)程按時間(jian)或進(jin)度節點劃(hua)分施工(gong)(gong)周(zhou)期，對周(zhou)期內已(yi)完成且無爭(zheng)議的(de)工(gong)(gong)程量(liang)（含(han)變(bian)更、簽證、索(suo)賠等）進(jin)行價(jia)款計(ji)算(suan)、確(que)認(ren)和支付，支付金額不(bu)得超出(chu)已(yi)完工(gong)(gong)部(bu)分對應的(de)批(pi)復(fu)概（預）算(suan)。經雙方(fang)(fang)確(que)認(ren)的(de)過(guo)程結算(suan)文(wen)件作為竣工(gong)(gong)結算(suan)文(wen)件的(de)組(zu)成部(bu)分，竣工(gong)(gong)后原則上不(bu)再重復(fu)審(shen)核。

據悉，《通(tong)知》將于(yu)2022年(nian)8月1日起施行(xing)。自此日期起簽訂的工程(cheng)合同應按照本(ben)通(tong)知執(zhi)行(xing)。除本(ben)通(tong)知所規范事(shi)項(xiang)外，其他有關事(shi)項(xiang)繼續按照《建設工程(cheng)價款結算暫(zan)行(xing)辦法》執(zhi)行(xing)。