Article 2 These Measures shall apply to the supervision and examination of the pricing cost of urban central heating (hereinafter referred to as heating) operators by the cost investigation agencies of the government price departments. Heating operators include thermal production enterprises and thermal transmission and distribution enterprises.
The term "supervision and examination of heating pricing cost" as mentioned in these Measures refers to the behavior of the cost investigation agency of the competent pricing department of the government to examine and calculate the heating pricing cost of heating operators.
The term "heating pricing cost" as mentioned in these Measures refers to the social average reasonable cost of heating operators within a certain range, which is the basic basis for the government price department to formulate heating prices.
Article 3 The supervision and examination of heating pricing costs shall follow the following principles:
(1) accrual principle. All expenses that should be borne by the current heating pricing cost, regardless of whether the expenses are paid, should be included in the current cost; Any expenses that do not belong to the burden of the current heating fee, even if they have already occurred, shall not be included in the current heating fee.
(2) the principle of legality. Expenses that do not conform to the provisions of relevant laws, administrative regulations and financial accounting systems such as the Measures for Supervision and Examination of Government Pricing Costs and the Accounting System for Enterprises shall not be included in the heating cost.
(3) the principle of relevance. All expenses unrelated to heating operation shall not be included in the heating cost.
(4) The principle of classified accounting. The pricing cost of heating is classified according to the mode of heat source production. The production mode of heat source is self-production and outsourcing.
Article 4 The supervision and examination of heating pricing cost refers to the examination and accounting based on the financial data of heating operators in the last three fiscal years at the time of cost supervision and examination.
Article 5 The supervision and examination of heating pricing cost shall be based on the annual financial accounting report, audited account books and original vouchers audited by government departments or accounting firms such as finance, taxation and auditing, so as to be true, accurate, complete and reasonable.
Article 6 In the supervision and examination of heating pricing cost, the following expenses shall not be included in the cost except those stipulated in Article 12 of the Measures for Supervision and Examination of Government Pricing Cost.
(1) Unreasonable expenses arising from the discontinuous and abnormal production and operation activities of operators;
(two) the net loss, scrap, damage, idle and sale of fixed assets, late fees, liquidated damages, fines and public welfare donations;
(3) various capital expenditures;
(4) foreign investment, etc. ;
Article 7 The pricing cost of heating consists of two parts: production cost and period cost.
Article 8 The production cost refers to the direct and reasonable expenses incurred in the process of heating production. Including direct raw and auxiliary materials costs, water and electricity costs, direct wages and welfare costs and manufacturing costs.
The direct cost of raw and auxiliary materials refers to the actual consumption of raw coal, gas, fuel oil, salt and other expenses in the process of heating production. Heat source outsourcing includes heat source outsourcing costs.
Water and electricity costs refer to the outsourced water and electricity costs consumed in the heating production process.
Direct wages and welfare expenses refer to the wages, allowances, subsidies and bonuses of staff directly engaged in heating production, transportation and maintenance, and the employee welfare expenses accrued according to the prescribed proportion.
Manufacturing expenses refer to the expenses incurred by production, transportation and maintenance departments for organizing and managing production. Manufacturing expenses include wages and welfare expenses of managers in production, transportation and maintenance departments, depreciation of fixed assets, repair expenses, office expenses, utilities, travel expenses, labor protection expenses, consumption of machinery and materials and others.
Article 9 Period expenses refer to the reasonable expenses incurred by heating operators for organizing and managing heating production and operation activities, including management expenses, operating expenses and financial expenses.
Management expenses refer to the expenses incurred by the management department of heating operators for organizing and managing heating production and business activities. Management expenses include: company expenses (salary and welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and others), trade union expenses, employee education expenses, labor insurance expenses, consulting fees, printing fees, land use fees, property taxes, vehicle and vessel use fees, bad debt losses, business entertainment expenses, housing accumulation fund and others.
Operating expenses refer to all kinds of expenses incurred by heating operators in the process of heating sales, including wages and welfare expenses of heating toll collectors, fees for charging outlets and other expenses.
Financial expenses refer to all kinds of expenses incurred by heating operators to raise funds needed for production and operation, including net interest expenses (minus interest income), net exchange losses, foreign exchange adjustment fees, financial institution fees and other financing expenses.
Article 10 Determination of heating area. Heating area refers to the sum of all kinds of heating areas, including residents, industrial and commercial enterprises, administrative institutions and social organizations.
Eleventh heating actual coal consumption (oil consumption, gas consumption) total approved. The actual total consumption of coal (oil, gas) by heating operators is verified according to the actual consumption of heating operators in the fiscal year. In normal production, it is calculated according to the average standard coal (oil and gas) consumption of the same type of boilers in the local area. No normal or abnormal production, according to the feasibility study report approved coal (oil, gas) consumption standards.
Twelfth heating coal (oil, gas) price and cost should be approved. The price of heating coal (oil and gas) is weighted according to the purchase batch, purchase quantity and purchase price of coal (oil and gas) in this accounting year. The cost of coal (oil, gas) is verified according to the total cost of coal (oil, gas) procurement in this accounting year plus the inventory at the beginning of the year minus the inventory at the end of the year. The verification of the price and cost of heating coal (oil and gas) must be based on the purchase contract and original documents.
Thirteenth heating operators approved the number of employees. The number of employees of heating operators includes production personnel, transmission and distribution personnel and management personnel, and the number includes on-the-job employees (contract employees), temporary workers and other employees. Labor capacity of different heating enterprises is controlled in the following range:
The staffing standards of cogeneration heating enterprises are as follows:
Installed capacity; 1.5 MW)150-180 people;
installed capacity
Installed capacity > 500MW (single machine capacity 100MW and above) 300-400 people;
Personnel quota standards for central heating in boiler rooms in coal-fired areas are as follows:
2-4 sets of 4T/h boilers, 19-3 1 person;
2-4 6.5T/h furnaces, 28-4 1 person;
2-4 10T/h boilers with 35-56 people;
2-4 sets of 20T/h boilers with 53-84 people;
2-4 35T/h boilers, 73- 108 people.
The staffing of the boiler room in the area above 80T/h boiler shall be verified with reference to the staffing of boilers (excluding gas turbines and generators) of the same specification in power enterprises.
70% of the staff in the heating boiler room in gas and oil areas are the same as those in the coal-fired boiler room with the same specifications. 1? 7? 1? 7 for approval.
The verification of heating transmission and distribution personnel shall be determined according to the average allocation standard of local heating enterprises.
If the number of employees is not overstaffed, it shall be verified according to the facts; The supernumerary personnel shall be approved according to the prescribed personnel quota standard, and those who engage in work unrelated to heating or engage in other work in non-heating season shall be reduced according to the facts.
Fourteenth staff wage standards and total wages approved. The wage standard of employees shall be approved according to the average annual wage of employees in this administrative region published by the statistical department in the same year. Temporary workers and other employees are approved according to the actual salary standard.
Fifteenth wage surcharges and various insurance accrual standards are approved, and employee welfare funds are accrued according to 14% of total wages; Trade union funds are accrued at 2% of the total wages; Education funds shall be accrued according to 65438+ 0.5% of total wages. Pension insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance and housing provident fund, the extraction standards shall be approved in accordance with the proportion and level stipulated by the state and local governments.
The provision of wage surcharges and various insurances for temporary workers and other employees shall be accounted for according to the facts, and those that are not provided shall not be provided.
Sixteenth business entertainment expenses approved. If the annual net sales of heating is below150,000 yuan (excluding150,000 yuan), it shall be verified as not exceeding 0.5% of the annual net sales; If it exceeds150,000 yuan (including150,000 yuan) but does not exceed 50 million yuan, it shall be verified as not exceeding 0.3% of this part; If it exceeds 50 million yuan (including 50 million yuan) but does not exceed 65.438+0 billion yuan, it shall not exceed 0.2% of this part; If it exceeds 65.438+0 billion yuan (including 65.438+0 billion yuan), it shall not exceed 0.654.38+0% of this part. Business entertainment expenses shall be accounted for in the management expenses, and shall not be calculated repeatedly in other projects.
Seventeenth verification of the original value of fixed assets. The original value of fixed assets shall be approved separately according to the original value of various fixed assets of heating operators. Fixed assets unrelated to heating, leased, transferred or idle, and expired fixed assets after depreciation are deducted from the original value of fixed assets, and employee housing is not included in the total value of fixed assets.
Eighteenth government investment and residents access to the network (fund-raising) fees approved. Government investment should be deducted from fixed assets, and residents' network access (fund-raising) fees should be deducted from fixed assets according to the accumulated amount over the years.
Article 19 official vehicles are equipped. According to the regulations of the local government, the equipment standard shall be approved, and the equipment exceeding the standard shall be deducted from the original value of fixed assets.
Article 20 depreciation of fixed assets. Depreciation of fixed assets is accrued according to the "average life method", and the depreciation life is accrued according to the median life not less than the "Provisions on Depreciation Life of Fixed Assets of Enterprises by Classification" issued by the Ministry of Finance, and the depreciation of multi-purpose fixed assets is reasonably shared according to the use ratio.
Article 21 Maintenance cost accounting. In principle, it shall be accounted for according to the facts, but the maximum shall not exceed the local average level, and the maintenance fee of newly-built production enterprises shall be accounted for according to the local average level.
Twenty-second non heating period to engage in other business expenses, according to the proportion of income sharing accounting.
Twenty-third heating fees charged before the heating period, according to the average interest rate of bank demand deposits in the same period and half of the heating period, interest is calculated and deducted from the financial expenses.
Twenty-fourth provinces, autonomous regions and municipalities directly under the central government may, in accordance with these measures, formulate specific implementation measures in light of local actual conditions.
Article 25 These Measures shall be implemented as of the date of promulgation.
Article 26 These Measures shall be interpreted by the National Development and Reform Commission.