Construction project investment control content:
1, the total investment of the construction project; The total investment of productive construction projects includes: construction investment and working capital; The total investment of non-productive construction projects only includes: construction investment.
2. Construction investment: (1) equipment and tools purchase fee; (2) construction and installation engineering costs; (3) Other expenses of engineering construction; (4) Reserve funds (basic reserve funds, reserve funds for price increase); (5) Interest during the construction period.
3. Construction investment can be divided into static investment and dynamic investment, and the dynamic investment is: reserve fund for price increase during construction period and interest.
4. Characteristics of investment in construction projects: (1) The investment in construction projects is huge; (2) The investment in construction projects is obviously different; (3) Construction project investment should be calculated separately; (4) The basis for determining the investment of construction projects is complicated; (5) Determine that there are multiple levels of investment in construction projects; (6) The investment in construction projects needs to be investigated dynamically.
5, the construction project investment should be dynamically controlled. Construction project investment composition
1, VAT: basic VAT rate: 17%. Composition taxable value = CIF * RMB exchange rate+import duty+consumption tax. Production equipment is not subject to consumption tax.
2. Labor costs include: (1) basic salary; (2) Wage subsidies; (3) Supplementary wages of production workers; (4) Employee welfare fund; (5) Labor protection fee for production workers.
3. Material cost: (1) price of raw materials; (2) Material transportation and miscellaneous fees; (3) transportation loss; (4) Purchase and storage fees; (5) Inspection and test fees: refers to the expenses incurred in general appraisal and inspection of building materials, building components and fittings and building devices, including the expenses of materials and chemicals consumed by self-built laboratories for tests. It does not include the test fees for new structures and new materials, and the costs for the construction unit to test materials with factory certificates, destructive tests of components and other special requirements.
4. Construction machinery use fee: (1) depreciation fee; (2) major repair costs; (3) Regular repair costs; (4) Demolition fee and off-site transportation fee; (5) Labor cost; (6) Fuel power fee; (seven) road maintenance fees and vehicle use fees.
5. Calculation method of enterprise management fee: (1) formula calculation method; (2) Cost analysis method.
6. Other expenses for project construction: (1) land use fee; (2) Costs related to construction projects; (3) Costs related to the future production and operation activities of the enterprise.
7. Costs related to the construction project: (1) Management fee of the construction unit; (2) survey and design fees; (3) research and test fees; (4) Temporary facilities fee; (5) project supervision fee; (6) engineering insurance premium; (7) Other expenses of imported technology and equipment.
8. Expenses related to the future production and operation activities of the enterprise: (1) Joint debugging expenses: excluding single equipment debugging expenses and no-load linkage debugging expenses caused by equipment installation engineering expenses; (2) production preparation fee; (3) Office and living furniture purchase expenses.