1. Part I-Project Cost
Engineering expenses include construction and installation engineering expenses and purchase expenses of equipment and tools (including spare parts). The specific items and contents are as follows:
(1) Comprehensive budget estimate of major production projects
The main production projects are arranged according to the nature and design requirements of different enterprises, such as blast furnace workshop, steelmaking workshop and rolling workshop of iron and steel enterprises.
(2) Comprehensive budget estimates for auxiliary production and services.
Auxiliary production and service projects generally include:
(1) Auxiliary production projects, such as machine repair workshop, metalworking workshop, mold workshop, etc. ;
(2) Warehouse engineering, such as raw material warehouse, finished product warehouse and dangerous goods warehouse. ;
(3) Service items, such as office building, canteen, fire garage, guard room, etc.
(3) Comprehensive budgetary estimate of power system engineering
Power system engineering generally includes: substation, boiler room, air compressor station, gas generating station, transmission and distribution lines, outdoor lighting and outdoor industrial pipelines.
(4) Comprehensive budgetary estimate of traffic system engineering
Transportation system projects generally include:
① Special railway line project: railway laying, locomotive garage, yard, rolling stock, etc.
② Light rail project: railway laying, locomotive garage, locomotives, trucks and trams, etc.
③ Highway transportation projects: roads, garages, gasoline depots and automobiles;
④ Aerial ropeway project.
(5) Comprehensive budgetary estimate of communication system engineering
Communication system engineering generally includes: telephone, television, broadcasting and other equipment, lines and buildings.
(6) Comprehensive budget of outdoor water supply, drainage, heating, gas and its affiliated structures.
Outdoor water supply, drainage, heating, gas and its ancillary structures generally include:
① Outdoor water supply works: production water supply, domestic water supply, fire water supply, water pump house, pressurized pumping station, water tower, pool, etc.
② Outdoor drainage works: sewers, sedimentation tanks and drainage pump houses for production wastewater, domestic sewage and rainwater;
③ Heating pipe network project: heating boiler room, heating pipe network, etc.
(7) Comprehensive budgetary estimate of plant arrangement and beautification facilities project
Facilities for factory decoration and beautification generally include: factory walls, gates, greening, roads, architectural sketches, etc.
(8) Comprehensive budget estimate of living welfare area project
The projects of living welfare area generally include: dormitory, residence, library, bathroom, shop, bank, post office, hotel, theater and outdoor water, electricity, heating, gas, communication, roads, greening and other projects.
(9) Comprehensive budget estimate for special projects
Special projects refer to projects that are not directly related to the main projects under construction, such as independent civil air defense facilities, anti-virus facilities, and three wastes treatment projects.
(10) purchase cost of tools and production furniture
The purchase cost of tools and furniture refers to the first set of equipment, instruments, work cards, molds, utensils and other expenses that must be purchased for the normal production at the initial stage of a new project, which can not meet the standard of fixed assets. Excluding the purchase cost of spare parts. Expenses can be listed separately, and those that have been included in the equipment cost with related projects will not be calculated again.
2. Part II-Other expenses
Other expenses refer to the expenses that should be paid in the project construction investment according to the relevant regulations and included in the general budget of the construction project or the comprehensive budget of individual projects, except the construction and installation engineering expenses and the purchase expenses of equipment and tools (i.e. the first part expenses). Specific project contents and compilation methods (according to national regulations) are as follows:
(1) Land use fee
Land use fee refers to all expenses incurred for obtaining land use right, including compensation for land acquisition and demolition and leasing of land use right.
① Compensation for land requisition and demolition
Compensation for land acquisition and demolition refers to the expenses that should be paid by construction projects in accordance with the Land Administration Law of the People's Republic of China and other laws. When the indefinite land use right is obtained by allocation. Its contents include: land compensation fee, young crops compensation fee, compensation fee for houses, wells, trees and other attachments on expropriated land, resettlement subsidy, cultivated land occupation tax or urban land use tax, land registration fee and land acquisition management fee, land acquisition and demolition fee, and compensation fee for reservoir inundation treatment of water conservancy and hydropower projects.
Compilation method of compensation fee for land acquisition and demolition: calculated according to the planned land and temporary land area approved by the competent authority and various compensation fees, resettlement subsidies and tax standards formulated and issued by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or relevant government departments.
② Transfer fee for land use right
The leasing of land use rights refers to the leasing of land use rights that should be paid in accordance with the Interim Regulations on the Assignment or Transfer of State-owned Land Use Rights in Cities and Towns of People's Republic of China (PRC) when a construction project obtains the land use rights through assignment of land use rights within a certain period of time.
(2) Management fee of the construction unit
The management fee of the construction unit refers to the cost required by the construction unit to manage the whole process of the construction project from project establishment, preparation, construction, joint debugging, completion acceptance, delivery and post-evaluation. Its contents include:
(1) the organization cost of the construction unit
The start-up expenses of the construction unit refer to the purchase expenses of office equipment, living furniture, appliances and transportation. Required for new projects to ensure the normal preparation and construction of the project.
(2) the construction unit funds
The funds of the construction unit include: staff salaries, wage allowances, staff welfare fees, labor protection fees, labor insurance fees, office expenses, travel expenses, transportation fees, trade union funds, staff education funds, fixed assets use fees, tools use fees, technical books and materials fees, recruitment fees for production workers, project bidding fees, contract notarization fees, project quality supervision and inspection fees, project consulting fees, audit fees, business entertainment fees and legal consulting fees.
The compilation method of the management fee of the construction unit is based on the sum of the "single project costs", calculated according to the management rates set by the construction unit according to the different scales of the project, or expressed as the total management fee. For reconstruction and expansion projects, the rate should be appropriately reduced.
(3) Survey and design fees
Survey and design fees refer to the fees required to provide project proposals, feasibility study reports and design documents for construction projects. Its contents include:
(1) Preparation of project proposal, feasibility study report and investment estimation, engineering consultation and evaluation, as well as survey, design, research and test expenses required for preparation of the above documents.
(2) the cost of entrusting the survey and design unit to carry out preliminary design, technical design, construction drawing design and budget preparation.
(3) the survey and design expenses completed by the construction unit within the prescribed scope.
The compilation method of survey and design fees is based on the Standards of Engineering Survey Fees and Engineering Design Fees promulgated by the State Price Bureau and the Ministry of Construction, and related regulations.
(4) Research and test fees
The research and test fee refers to the necessary research and test for providing or verifying the design data and materials of this construction project, as well as the cost required for the test and verification in the design process, including the labor cost, material cost, experimental equipment and instrument use fee required for conducting research and test by oneself or entrusting other departments, and the one-time technology transfer fee paid for scientific and technological achievements and advanced technologies.
The compilation method of research and test fee is based on the research and test contents and requirements put forward by the design.
(5) Joint debugging fee
Joint debugging fee refers to the cost loss of joint debugging of the whole workshop with or without load according to the engineering quality standards stipulated in the design before the completion and acceptance of the newly-built enterprise or the newly-added production process expansion enterprise. Its contents include:
(1) Commissioning fee: the consumption fee of raw materials, fuel, oil and power required for commissioning, the use fee of machinery, the cost of low-value consumables and other items, the salary of the personnel of the construction unit participating in joint commissioning, etc.
② Commissioning income: sales of commissioning products and other income.
(3) It does not include the debugging fee and trial operation fee of single equipment that should be paid by the equipment installation fee.
The compilation method of joint debugging fee is generally calculated according to the different nature and scale of the project and the percentage of the purchase fee of process equipment in a single project.
(6) Production preparation fee
Production preparation expenses refer to the expenses incurred by newly-built enterprises or enterprises with new production capacity for production preparation to ensure completion and delivery. Its contents include:
① Training fees for production personnel, including wages, wage subsidies, employee welfare fees, travel expenses, transportation fees, study materials fees, internship fees, labor protection fees, etc.
(2) The production unit enters the factory in advance to participate in construction, equipment installation and debugging. , as well as the wages, wage subsidies, employee welfare expenses, travel and transportation expenses, labor protection expenses, etc. of the personnel familiar with the technological process and machine performance.
The preparation method of production preparation fee is calculated according to the number of trainers, training methods, time and employee training fee quota specified in the preliminary design. Some projects that do not generate the cost of entering the factory in advance shall not include this content.
(7) Office and living furniture purchase expenses
The purchase expenses of office and living furniture refer to the expenses of office and living furniture and appliances that must be purchased in order to ensure normal production, use and management at the initial stage of new construction, reconstruction and expansion projects. Its scope includes: office, meeting room, data archive room, reading room, recreation room, canteen, bathroom, barber shop, single dormitory, nursery, health center, guest house, primary and secondary schools and other furniture and appliances that must be built according to the design requirements. We should strictly control the scope of purchase in the spirit of thrift.
The compilation method of office and living furniture purchase fee is based on the design quota and comprehensive cost quota of office and living appliances, as well as six expense quotas of middle school, primary school, dormitory, nursery and health center, and all of them are used. The purchase cost of office and household appliances required for reconstruction and expansion projects should be lower than that for new projects.
(8) municipal infrastructure subsidies
Municipal infrastructure subsidy is a temporary countermeasure to solve the shortage of funds for municipal infrastructure construction. Its contents include:
① Power supply subsidy
Power supply subsidy refers to the subsidy for the temporary use of electricity for power supply projects and construction projects that should be delivered in accordance with state regulations.
The subsidy fee for power supply projects refers to the fees that users should bear when applying for electricity, such as the new construction, expansion and reconstruction of power supply projects below 1 100 kV, which shall be uniformly planned by the power supply department.
If the temporary electricity facilities are dismantled within 6 months, the temporary electricity subsidies for construction will be refunded; If the demolition time is 6- 12 months, 75% will be returned; 12-24 months, half refund; 24-36 months, 25% refund; For more than 36 months, the subsidy fee will not be refunded.
The compilation method of power supply subsidy is calculated according to the relevant provisions of the State Planning Commission, the Ministry of Water and Electricity and the local government.
(2) tap water and gas capacity increase fee
Capacity-increasing fee of tap water gas refers to the construction funds needed to increase the supply capacity of tap water gas production service due to the increase of water consumption of users, including the construction investment of production workshops, reservoirs, gas storage tanks, transmission and distribution pipelines and other related projects uniformly planned and constructed by tap water gas companies.
The compilation method of tap water and gas capacity increase fee is that all non-resident construction units apply for new clothes and old users apply for more water and gas, and the tap water and gas capacity increase fee is paid in one lump sum according to the maximum daily consumption. The capacity increase fee standard is calculated according to the quantity per cubic meter of enterprises and institutions with different properties.
(3) Sewage and wastewater discharge capacity increase fee
The sewage and wastewater discharge capacity increase fee refers to the waste sewage discharge capacity increase fee that should be paid in accordance with the regulations when the industrial sewage, wastewater or domestic sewage discharge unit applies to discharge into the urban drainage pipe network.
Its compilation method is to multiply the total daily discharge by the sewage charge per ton and calculate it at one time.
(4) Supporting fees for residential construction.
The supporting fee for housing construction refers to the supporting fee for housing construction in cities and suburban towns (including new construction, expansion, reconstruction, decoration and storey addition of family dormitories and single dormitories).
Part of the supporting fee for residential construction is used for the construction of municipal public infrastructure projects such as urban roads, rainwater and sewage systems, power supply, water supply, gas supply, public transportation and telephone communication. (The construction cost of municipal public facilities in the community is still borne by the construction unit); The other part is used for the land acquisition of street offices, police stations, housing management offices, grain management offices, primary and secondary schools, kindergartens, sanitation facilities, independent parks and the construction of public facilities such as committees, trusteeship sections, children's parks, postal services, savings services and street-level commercial outlets in urban areas; According to the scale of residential areas and the new population, suburban towns will build much-needed public facilities according to the index of 1,000 people.
Its compilation method is: calculate the expenses payable per square meter of construction area at one time.
⑤ Telephone installation fee
Telephone installation fee refers to the telephone installation fee that the project user must pay after applying for the telephone and being approved by the municipal telephone bureau.
The charging standard shall be stipulated by the municipal telephone bureau.
(9) Other expenses for imported technical equipment projects.
Other expenses for imported technology and equipment projects include:
① Travel expenses, living expenses and clothing expenses required for sending personnel abroad for training, design liaison, equipment and material inspection and training of imported technology and equipment projects.
② Travel expenses, living expenses and reception expenses of foreign engineers and technicians in China.
(3) fees for foreign design and technical data, fees for patents and special technologies, and interest on deferred or installment payment.
(4) inspection fees for imported equipment and commodities.
The compilation method of other expenses for imported technical equipment projects shall be calculated in accordance with the contract and relevant state regulations.
(10) Construction organization relocation fee
The relocation fee of the construction unit refers to the one-time relocation fee for the construction unit to move from the original site to another area according to the needs of the construction task and decided by the relevant departments. It is not the relocation expenses that should be borne by the construction enterprise itself, that is, to mobilize the construction force within the specified distance and balance the construction force internally, nor is it the expenses incurred by the construction organization to relocate itself because of winning the bid. Its contents include: travel expenses of employees and their families, wages during relocation, and loading and unloading fees of construction machinery, equipment, tools, appliances and turnover materials.
(1 1) Temporary facility fee
Temporary facilities fee refers to the construction, maintenance, amortization or lease fee of temporary facilities required by the construction unit during the construction period. Its contents include: temporary dormitories, buildings and structures for cultural welfare and public facilities, warehouses, offices, processing plants, temporary facilities such as roads, water, electricity and pipelines and small temporary facilities within the specified scope.
(12) project construction supervision fee
Engineering construction supervision fee refers to the engineering construction supervision fee that should be paid in accordance with the regulations when entrusting the engineering construction supervision unit to supervise the design, construction and warranty stages of the project.
The compilation method of engineering construction supervision fee is: according to the relevant provisions of engineering construction supervision fee issued by the State Price Bureau and the Ministry of Construction. There are two specific calculation methods: the estimated (pre-calculated) percentage of the supervised project or the annual average of participating in the supervision work multiplied by 1 10,000 yuan/person/year.
(13) project insurance premium
Engineering insurance premium refers to the cost of implementing the engineering insurance part according to the needs of construction projects during the construction period.
Engineering insurance includes construction insurance (including third-party liability insurance), industrial equipment installation insurance and imported goods transportation insurance. The compilation method of engineering insurance premium is calculated according to the charging standard of insurance company.
3. Part III Costs-Reserve Costs
Preparatory expenses, also known as unforeseeable expenses, refer to various expenses that cannot be foreseen in the preliminary design and budgetary estimate, including
Basic reserve fund and price increase reserve fund.
(1) Basic reserve fund
The basic reserve fund refers to the unforeseen items and expenses in the preliminary design and budget estimate. Its contents include:
(1) Within the scope of the approved preliminary design and budgetary estimate, the increased engineering and cost in the process of technical design, construction drawing design and construction, the increased cost of design change and local foundation treatment, etc.
(2) the losses caused by general natural disasters and the expenses of measures taken to prevent natural disasters. The cost of implementing engineering insurance projects should be appropriately reduced.
(3) When the project is completed and accepted, in order to identify the project quality, the necessary excavation and repair costs of the hidden project are covered.
The preparation method of basic reserve funds is to multiply the sum of engineering expenses and other expenses by a certain basic reserve rate.
(2) Price increase reserve funds
Price increase reserve refers to the expenses prepared to prevent the project cost from rising due to price changes and other factors during the construction period. Its contents include: the difference of labor cost, equipment cost, material cost and machinery cost, the adjustment of management cost, profit, tax and other expenses, and the adjustment of interest rate and exchange rate.
For the preparation method of price increase reserve, please refer to the estimation of price increase reserve in the preparation method of related byte investment estimation.
4. Part IV Expenses-Financial Expenses
Financial expenses refer to loan interest and exchange gains and losses incurred by construction projects to raise funds during construction.
The financial expenses are mainly loan interest during the construction period. For the compilation method, please refer to the estimation of investment loan interest during the construction period in the compilation method of related byte investment estimation.