Composition and calculation of indirect costs.
Indirect costs include two parts: official fees and enterprise management fees.
1) Fees Fees refer to the fees that must be paid by the relevant authorities (referred to as fees), which include project sewage fees, project quota determination fees, social security fees, housing provident funds, and dangerous work accident insurance. The project sewage fee refers to the project sewage fee paid by the construction site according to the regulations. The project quota determination fee refers to the fixed amount determination fee paid to the project cost (quota) management department according to the regulations. Social security premiums include endowment insurance premiums, unemployment insurance premiums and medical insurance premiums, of which endowment insurance premiums refer to the basic endowment insurance premiums paid by enterprises for employees according to the prescribed standards, unemployment insurance premiums refer to the unemployment insurance premiums paid by enterprises for employees in accordance with the standards prescribed by the state, and medical insurance premiums refer to the basic medical insurance premiums paid by enterprises for employees in accordance with the prescribed standards. Housing provident fund refers to the housing provident fund paid by enterprises for employees according to the prescribed standards. Accident insurance for dangerous work refers to the accident insurance premium paid by the enterprise for the construction and installation personnel engaged in dangerous work.
2) Business management fees
Enterprise management expenses refer to the expenses required by construction and installation enterprises to organize construction, production and operation management, which include management salaries, office expenses, travel and transportation expenses, fixed assets use fees, tools and appliances use fees, labor insurance premiums, trade union funds, employee education expenses, property insurance premiums, financial expenses, taxes, and others. The salary of management personnel refers to the basic salary, wage subsidy, employee welfare and labor protection fees of management personnel. Office expenses refer to the expenses of stationery, paper, account sheets, printing, post and telecommunications, books and newspapers, meetings, water and electricity, boiling water and coal for collective heating (including on-site temporary dormitory heating) for enterprise management.
Travel and transportation expenses refer to the travel expenses, attendance allowances, transportation expenses and meal subsidies for employees traveling on business and transferring jobs, transportation expenses in the city and meal allowances, travel expenses for employees to visit relatives, labor recruitment expenses, one-time travel expenses for employees to retire and retire, travel expenses for medical treatment and site transfer expenses for work-related injuries, as well as oil, fuel, road maintenance fees and license fees for the means of transportation used by the management department.
The cost of using fixed assets refers to the depreciation, overhaul, maintenance or lease of buildings, equipment and instruments that belong to fixed assets used by management and testing departments and affiliated production units. The cost of using tools and appliances refers to the purchase, maintenance and amortization of production tools, appliances, furniture, and means of transportation that are not fixed assets, as well as inspection, testing, surveying and mapping, fire protection and other equipment. Labor insurance premiums refer to the relocation subsidy paid by the enterprise to the retired employees, the retirement allowance of the employees, the wages of the sick leave personnel who are on sick leave for more than six months, the funeral allowance for the death of the employees, the bereavement allowance, and the various expenses paid to the retired cadres according to the regulations.
Trade union funds refer to the trade union funds calculated by the enterprise according to the total wages of employees. Employee education expenses refer to the expenses of enterprises for employees Xi to learn advanced technology and improve their cultural level, and are calculated according to the total wages of employees. Property insurance premiums refer to the insurance premiums for property and vehicles used for enterprise management. Finance expenses refer to the various expenses incurred by a business to raise funds. Taxes refer to the real estate tax, vehicle and vessel use tax, land use tax, stamp duty, etc. paid by enterprises according to regulations. Others include technology transfer fees, technology development fees, business entertainment fees, greening fees, advertising fees, notary fees, legal counsel fees, audit fees, consulting fees, etc.
Profit refers to the profit obtained by the construction enterprise from completing the contracted project. In the preparation of budget estimates and budgets, different profit margins are implemented according to different investment ** and project categories. When bidding, enterprises can determine a reasonable profit margin according to the difficulty of the project, market competition and their own management level.
The tax is the business tax, urban maintenance and construction tax and education surcharge that should be included in the cost of construction and installation projects stipulated by the national tax law. The tax amount of business tax is 3% of turnover; If the taxpayer of urban and rural maintenance and construction tax is located in an urban area, it shall be levied at 7 of the business tax; If the location is a county or town, it shall be levied at 5% of the business tax; if the location is rural, it shall be levied at 1 of the business tax; The education fee is surcharged at 3% of the sales tax. Tax = (Direct Expenses + Indirect Costs + Profits) Tax Rate.
4.Other Fees.
1) Land use fees
Land use fee refers to the compensation fee for land acquisition and relocation paid for obtaining land use rights through allocation; or the land use right transfer fee paid for obtaining the land use right through the transfer of land use right.
Compensation for land acquisition and relocation refers to the fees paid for construction projects to obtain indefinite land use rights through allocation in accordance with the Land Management Law of the People's Republic of China and other provisions. The sum shall generally not exceed 20 times the annual output value of the expropriated land, and the annual output value of the land shall be calculated according to the average output of the land in the three years before the expropriation and the ** stipulated by the state. Its contents are shown in the table.
2) Fees for the transfer of land use rights
The land use right transfer fee refers to the land use right transfer fee paid by a construction project in accordance with the provisions of the Interim Regulations of the People's Republic of China on the Assignment and Transfer of Urban State-owned Land Use Right for a limited period of time obtained by means of land use right transfer.
It is clarified that the state is the sole owner of urban land, and that urban land may be assigned and transferred at different levels, with compensation, and within a limited period of time. The first level is that the city will transfer the state-owned land use right to the landowner, and this level is monopolized by the city. The transferee can be an enterprise or institution with legal personality or a foreign businessman. The second level and below transfers take place between users.
The assignment and transfer of urban land may be carried out by agreement, bidding, public auction and other means, as follows.
a.The agreement is applied by the land user, and the two parties negotiate the specific land plot and land price after being approved by the city. This method is applicable to land for municipal engineering and public welfare undertakings, as well as land for organs and troops that need to be exempted or exempted from land prices, and industrial land that needs to be supported and prioritized for development.
b.The bidding method is within the specified time limit, by the land unit in written bidding, the city according to the bidding ** to provide the planning scheme and corporate reputation of comprehensive consideration, merit.
This method is applicable to general engineering construction land.
c.Public auction refers to the place and time at which the applicant bids the price and the higher price wins. This is entirely determined by market competition and is suitable for highly profitable industrial land.
When transferring and transferring land for compensation, there is no uniform provision on land price, but the following principles should be adhered to:
a.Land prices do not have a significant impact on the current investment environment;
b.The land price is commensurate with the local socio-economic affordability;
c.The land price should take into account the land development costs that have been invested, the supply and demand of the land market, the use of the land and the service life.
Regarding the term of the land use right for compensation, different regulations can be made according to various conditions such as time and location, generally 30 99 years; According to the depreciation period of the ground outbuildings, 50 years is appropriate.
The transfer and transfer of land for compensation shall be signed between the user and the owner, and the rights of the user to the land and the obligations to the landowner shall be clarified, as follows:
a.For the transfer of the right to use for compensation, the deed tax shall be levied on the transferee of the land;
b.If there is an increase in the value of the transferred land, the transferor shall be levied LAT on it;
c.During the period of land transfer, the state should distinguish between different lots and different uses, and collect land occupation fees from land users.
5.Other expenses related to the construction of the project.
1) The management fee of the construction unit The management fee of the construction unit refers to the expenses required for the whole process management of the construction project from project establishment, preparation, construction, joint commissioning, completion acceptance, delivery and post-evaluation, including the start-up fee of the construction unit and the funds of the construction unit.
Start-up fee for the construction unit. It refers to the cost of purchasing office equipment, living furniture, utensils, and means of transportation required for the new project to ensure the normal preparation and construction work.
Funds for construction units. Including the basic salary, wage subsidies, employee welfare, labor protection, labor insurance, office expenses, travel and transportation expenses, trade union funds, employee education expenses, fixed assets use fees, tools and appliances use fees, technical library fees, production personnel recruitment fees, project bidding fees, contract notarization fees, engineering quality supervision and testing fees, engineering consulting fees, legal counsel fees, audit fees, business entertainment expenses, sewage fees, completion delivery and use cleaning and completion acceptance fees, post-evaluation fees, etc. It does not include the expenses required for the procurement and storage of equipment and materials by the construction unit that should be included in the equipment and material budget.
The management fee of the construction unit can be calculated with reference to the following formula:
Management fee of the construction unit = the sum of the cost of a single project (including the purchase cost of equipment, tools, appliances and the cost of construction and installation projects) The management rate of the construction unit.
The management rate of the construction unit shall be determined according to the different nature and scale of the construction project. Some construction projects calculate the management fee of the construction unit according to the construction period and the specified amount.
2) Survey and design fee Survey and design fee refers to the cost required to provide project proposals, feasibility study reports and design documents for the construction project, as follows.
Preparation of project proposals, feasibility study reports and investment estimates, engineering consulting, evaluation, as well as the preparation of the above documents for survey, design, research and testing, etc.
The cost of entrusting the survey and design unit to carry out preliminary design, construction drawing design and budget estimation.
The cost of survey and design work completed by the construction unit within the specified scope.
In the survey and design fee, the project proposal and feasibility study report shall be calculated according to the charging standard promulgated by the state; The design fee shall be calculated according to the engineering design fee standard promulgated by the state. Survey fee, general civil buildings below 6 floors are calculated at 3 5 yuan m2; High-rise buildings are calculated at 8 10 yuan m2; Industrial buildings are calculated at 10 12 yuan m2.
3) Research and trial fees
The research and test fee refers to the necessary test cost for providing and verifying the design parameters, data, and materials for the construction project, as well as the cost required for the design to be tested and verified during construction. The research test fee shall be calculated according to the research and test content and requirements proposed by the design unit according to the needs of the project.
4) Temporary facility fee for the construction unit
The temporary facility fee of the construction unit refers to the erection, maintenance, marketing or leasing costs of the temporary facilities required by the construction unit during the construction period. Temporary facilities include temporary dormitories, cultural welfare and public utility houses and structures, warehouses, offices, processing plants, as well as temporary facilities and small temporary facilities such as roads, water, electricity, and pipelines within the specified range.
5) Project supervision fee
The project supervision fee refers to the cost required by the construction unit to entrust the project supervision unit to carry out the supervision work of the project. According to the State Price Bureau, the former Ministry of Construction "on the issuance of the relevant provisions of the project construction supervision costs of the notice" and other documents, choose one of the following methods to calculate.
In general, it should be calculated according to the project construction supervision fee standard, that is, calculated as a percentage of the estimated budget or budget of the supervised project.
For single-type or temporary projects, according to the annual average number of people participating in supervision, according to (3.).5 5) 10,000 yuan (person-year).
6) Project insurance premium
The project insurance premium refers to the cost of the construction project during the construction period according to the needs of the implementation of the project insurance, including all risks of the construction project with various construction projects and their materials, machinery and equipment in the construction process as the subject of insurance, all risks of the installation project with various machines and mechanical equipment in the installation project as the subject of insurance, and machine damage insurance. The construction insurance premium is calculated according to different project categories, respectively, by multiplying the construction and installation engineering cost by the construction and installation engineering insurance rate. Insurance rate: civil buildings (residential buildings, complex buildings, shopping malls, hotels, hospitals, schools) account for 02％～0.4％；Other buildings (industrial plants, warehouses, roads, docks, dams, tunnels, bridges, pipelines, etc.) account for 0 percent of the construction cost3％～0.6％；Installation works (agriculture, industry, machinery, electronics, electrical appliances, textiles, mining, petroleum, chemical and steel industries, steel bridges) account for 0 of the construction costs3％～0.6％。
7) Other expenses for the introduction of technology and imported equipment Other expenses for the introduction of technology and imported equipment include the cost of personnel going abroad, the cost of foreign engineering and technical personnel coming to China, the cost of technology introduction, the interest of installment or deferred payment, the guarantee fee and the inspection and appraisal fee of imported equipment.
The details of other costs for the introduction of technology and imported equipment are shown in the table.
8) Project contracting fee
The project contracting fee refers to the management expenses required by the engineering company with general contracting conditions for the general contracting of the whole process of the engineering construction project from the beginning of construction to the completion and commissioning, including the organization of survey and design, equipment and material procurement, design, manufacturing and sales of non-standard equipment, construction bidding, contracting, project budget and final accounts, project management, construction quality supervision, concealed engineering inspection, acceptance and commissioning until completion and production. The fee shall be calculated according to the standard for the general contracting fee of the project stipulated by the competent national department or the coordination of provinces, autonomous regions and municipalities directly under the Central Government; If there are no provisions, the general industrial construction project is 6 8 of the estimated investment, and the civil construction and municipal projects are 4 6. The cost of this item shall not be calculated for projects that do not implement EPC contracting.
6.Other expenses related to the future production and operation of the enterprise.
1) Joint commissioning fee
The joint commissioning fee refers to the cost of the load or no-load joint commissioning of the whole workshop before the completion and acceptance of the new enterprise or the expansion of the newly added production process, in accordance with the engineering quality standards specified in the design, and the cost of the load or no-load joint commissioning of the whole workshop is greater than the loss of the commissioning income. The joint commissioning fee is generally calculated according to the percentage of the process equipment purchase cost of the commissioning workshop according to the different nature of the project.
2) Production preparation fee
Production preparation expenses refer to the expenses incurred by new enterprises or enterprises with new production capacity to make necessary production preparations to ensure the completion and delivery of production. The fee includes:
Training expenses for production personnel, including salaries, wage subsidies, employee welfare expenses, travel and transportation expenses, Xi material expenses, study Xi fees, labor protection fees, etc.;
The production unit enters the factory in advance to participate in the construction, equipment installation, commissioning, etc., and is familiar with the process and equipment performance, such as wages, wage subsidies, employee welfare expenses, travel and transportation expenses, labor protection expenses, etc.
The production preparation fee is generally estimated according to the number of personnel who need to be trained and entered the factory in advance and the training time, according to the production preparation cost index. In the actual implementation, the production preparation fee is an expenditure that is difficult to divide and varies greatly in terms of time, number of people and training depth, especially to be strictly controlled.
3) Purchase of office and living furniture
The purchase cost of office and living furniture refers to the cost of office and living furniture and appliances that must be purchased to ensure the normal production, use and management of new construction, reconstruction and expansion projects in the initial stage. The cost of purchasing office and living equipment required for renovation and expansion projects should be lower than that for new projects. The scope includes the purchase of furniture and utensils such as offices, conference rooms, archives, reading rooms, recreation rooms, canteens, bathrooms, barber rooms, single dormitories, and nursery schools, health centers, guest houses, primary and secondary schools, etc., which must be built by design. This cost is calculated on the basis of the design capacity multiplied by the combined index, which is generally $600,800.