1、和和谐谐康康平平小小区区开开发发税税费费及及成成本本明明细细表表一一、项项目目总总体体情情况况规规划划总总用用地地20531.8020531.80建建设设用用地地16119.4016119.40分摊成本面积总总建建筑筑面面积积65094.0565094.05地地上上总总面面积积56418.5256418.5255890.62住住宅宅建建筑筑面面积积53890.6253890.62地地下下停停车车场场4645.684645.68商商业业面面积积2000.002000.00人人防防工工程程4029.854029.85服服务务用用房房527.90527.90绿绿化化率率40.30%40.30%容容积2、积率率3.503.50二二、项项目目总总体体成成本本情情况况序序号号项项目目金金额额(元元)单单方方成成本本(元元/M2)/M2)比比重重（%）一一土土地地费费用用77,633,743.571389.0332.25%二二前前期期工工程程费费用用20,073,657.52359.168.34%三三基基础础设设施施费费用用20,390,121.65364.828.47%四四建建安安工工程程费费用用90,804,448.501500.0034.83%这这里里，所所明明晰晰显显示示的的成成本本构构成成表表为为住住宅宅部部分分的的五五监监理理费费用用1,008,649.5418.050.42%六六开开发3、发期期税税金金100,000.001.790.04%七七开开发发间间接接费费用用1,680,084.9730.060.70%八八管管理理费费用用1,680,084.9730.060.70%九九财财务务费费用用5,502,750.0098.462.29%十十一一不不可可预预见见费费用用2,100,106.2137.580.87%十十二二销销售售税税费费19,111,154.38320.257.44%十十二二所所得得税税9,278,497.76157.503.66%十十三三各各项项投投资资额额210,010,620.78一一至至六六项项费费用用100.00%十十四四总总投投资资额额220,973,4、646.923829.00不含税成本十十五五含含税税总总成成本本249,363,299.054306.75200.00%200.00%252,014,298.41252,014,298.41十十六六总总收收入入265,099,935.90住住宅宅总总成成本本206,347,128.823829.00利利润润率率含含税税总总成成本本232,093,372.054306.754.29%商商业业总总成成本本7,657,998.103829.003829.00利利润润率率含含税税总总成成本本9,169,998.104585.004585.0023.58%1 16 61 16 67 71 1.8 85 5、57 7地地下下停停车车场场总总成成本本6,968,520.001500.001500.00利利润润率率0 0.0 00 0含含税税总总成成本本8,099,928.911743.541743.5423.53%2 24 49 9,3 36 63 3,2 29 99 9.0 05 5项项目目利利润润15,736,636.85利利润润率率5.9361%5.9361%15,736,636.8515,736,636.850.000.00三三、项项目目成成本本构构成成明明细细表表序序号号费费用用项项目目说说明明投投资资估估算算额额备备注注一一土土地地费费用用单单价价数数量量77,633,743.571)土6、地价款73,370,000.00 中标折算地款2)契税土地价款4%4.00%73370000.002,934,800.003)土地登记费0.05元/0.0516119.40805.974)耕地占用税40.0020531.80821,272.00 总用地中耕地面积5)城镇土地使用税24.0016119.40386,865.606)征地配套费120,000.00二二前前期期工工程程费费用用20,073,657.521.001.00勘勘探探设设计计费费1,427,639.171）勘勘探探费费5.7916119.4093,277.60地质勘探费60.00480.0028,800.00文物勘探费4元/47、.0016119.4064,477.602）设设计计费费20.0065094.051,334,361.57总规设计0.0065094.050.00方案2.0065094.050.00施工图设计20元/20.0065094.051,301,880.98环境设计费5.006496.1232,480.592.002.00政政府府规规费费及及中中介介机机构构费费用用18,064,018.351）基础设施配套费170元/170.0065094.0511,065,988.33 含气、暖3）农民工资保证金工程造价2%2.00%100864953.502,017,299.074）工程质量监督费建安费0.06%8、0.06%100864953.5060,518.97人防工程监督费6.00%40,000.005）劳动保险基金工程造价4.05%4.05%100864953.504,085,030.627）施工图审查费1.5元/1.5065094.0597,641.079）决算编制费工程造价0.2%0.20%100864953.50201,729.9110）电器消防检测配电器、消防设施1.0065094.0565,094.0511）其他检测桩基检测150,000.00土壤、室内环境检测5000.0012.0060,000.0012）购航测图费实际发生14.00550.007,700.0013）规划定界费4049、元/界点429.007.003,003.0014）土地定界费404元/界点429.007.003,003.0015）定位放线费1616元/栋1616.005.008,080.0016）建筑验线1616元/栋1616.005.008,080.0017）地震检测60000.001.0060,000.0018）消防审图费1.5元/1.5065094.0597,641.0719）日照分析审核56418.5233,209.263.003.00三三通通一一平平582,000.00临时用水70,000.00临时用电300,000.00临时围墙300.00540.00162,000.00临时道路50,000.10、00三三基基础础设设施施10,329,616.651.001.00给给排排水水工工程程2,153,895.191）给水工程1,503,895.19手续费（申请费和并网费）0.00537+2523,610.00民用住宅表数30元/块+非住宅表数300元/块一次供水系统管网系统10.0056418.52564,185.19供水二次设计费供水工程费4.6%0.046350000.0016,100.00二次供水系统含水表、管网和二次供水工程费用350,000.00消防管网300,000.00无负压设备250,000.002）污雨水工程室外相关管网650,000.002.002.00供供配配电电工工程程11、4,530,700.00用电工程二次设计费供电局收取2.00%2825000.0056,500.00院区外高压电缆建设费500.001000.00500,000.00 暂按1000M计算3台箱式变压器630KW400000.004.001,600,000.00高压配电柜80000.007.00560,000.00院区低压电缆165,000.00电表1600.00562.00899,200.00院区共用低压电缆500,000.00发电机组240KW250,000.003.003.00其其它它费费用用3,435,021.46弱电工程管道电话等敷设管道150,000.00 小区统一敷设弱电室外管网有12、线电视265.00537.00142,305.00智能化20.0065094.051,301,880.98环境绿化工程200元/200.006496.121,299,223.64小区道路及景观120元/120.004513.43541,611.844.004.00配配套套公公建建210,000.00围墙及大门高标准700.00300.00210,000.00四四建建安安费费用用100,864,953.501.001.00住宅建安费用1500.0053890.6280,835,928.502.002.00商业建安费用1500.002000.003,000,000.003.003.00地下停车场建13、安1500.004645.686,968,520.004.004.00人防工程建安2300.004029.859,268,655.00该部分作为配套成本计入分摊5.005.00服务用房建安1500.00527.90791,850.00五五监监理理费费用用工程造价1%1.00%100864953.50 1,008,649.54六六开开发发期期税税金金100,000.001.00印花税100,000.00100,000.00七七开开发发间间接接费费用用各项投资额1%0.80%210010620.781,680,084.97八八管管理理费费用用各项投资额1%0.80%210010620.781,6814、0,084.97九九财财务务费费用用7.50%73370000.005,502,750.00 土地款贷款解决十一不不可可预预见见费费用用各项投资额%1.00%210010620.782,100,106.21十二销销售售税税费费19,111,154.381.00营业税销售收入5.5%5.50%265099935.9014,580,496.471.00土地增值税2.00住宅销售收入1.5%1.50%242507785.503,637,616.78大于144户型则为3.5%商业销售收入3.5%3.50%12000000.00420,000.00地下停车场销售收入1.5%1.50%10592150.415、0158,882.263.00印花税销售合同0.50.05%265099935.90132,549.97 销售印花税4.00交易服务费3元/3.0060536.30181,608.90十十三三销销售售收收入入265,099,935.90住住宅宅4500.0053890.62242,507,785.50暂暂定定销销售售价价45004500元元/商商业业6000.002000.0012,000,000.00暂暂定定销销售售价价60006000元元/地地下下停停车车场场2280.004645.6810,592,150.40暂暂定定销销售售价价22802280元元/十十四四毛毛利利润润25,015,134.6025,015,134.60十十五五企企业业所所得得税税毛利润额的25%25.00%265,099,935.909,278,497.76 按照所得率14%计提十十六六净净利利润润毛利润额减所得税15,736,636.85净利率5.9361%