Composition of construction and installation project cost items
(a) the cost of construction and installation projects is divided into labor costs, material costs, construction equipment use fees, enterprise management fees, profits, fees and taxes.
(2) In order to guide the engineering cost professionals to calculate the construction and installation project cost, the construction and installation project cost is divided into partial project cost, measure project cost, other project cost, fees and taxes according to the formation order of the project cost.
(3) According to the regulations of the National Bureau of Statistics on the composition of total wages, the composition and content of labor costs were reasonably adjusted. (four) according to the relevant provisions of the National Development and Reform Commission, the Ministry of Finance and other nine ministries and commissions issued the "standard construction bidding documents", the cost of engineering equipment will be included in the cost of materials; Inspection and test fees in raw material fees are included in enterprise management fees.
(four) the use of equipment included in the scope of use of construction machinery; The entry, exit and installation fees of large machinery are included in the cost of measures. (6) According to the provisions of the Social Insurance Law, the employee death and funeral subsidies and pension expenses in the labor insurance premium in the original enterprise management expenses are included in the old-age insurance premium in the expenses; Increase the guarantee fee, bidding fee and insurance fee in the financial fee and other expenses of enterprise management fee.
(7) In accordance with the provisions of the Social Insurance Law and the Construction Law, the insurance premium for accidental injury in dangerous operations in the original fee was cancelled, and the insurance premium for work-related injuries and maternity insurance was increased.
(eight) in accordance with the relevant provisions of the Ministry of Finance, increase the local education surcharge in the tax revenue.
The items listed in the list of measures are as follows:
Partial and itemized bill of quantities: the cost of safety and civilized construction measures consists of four items: environmental protection fee, civilized construction measures fee, safety construction fee and temporary facilities fee. The number of calculations varies by occupation and region. The expenses shall be calculated according to the provisions of relevant state departments.
List of measure items: The list of calculable items in measure items shall adopt the method of partial and itemized bill of quantities, and be priced at the comprehensive unit price; The list of items whose quantities cannot be calculated shall take "item" as the unit of measurement, and shall include all expenses except fees and taxes.
Among them, safety and civilized construction measures are mandatory provisions, which should be priced according to relevant regulations (at present, there is a way to accrue according to 65438+ 0.5% of the total contract price (and included in the total contract price)), and should not be regarded as competitive expenses.
People, materials, machinery, management fees and profits included in the unit price of partial projects. The bill of quantities consists of partial quantities, measures, other items, specifications and taxes. The measurement project is a separate project.
According to GB50500-2008, the template project in the project budget should be included in the professional measures project fee.
The project list that can calculate the engineering quantity in the measure project should adopt the method of partial bill of quantities and adopt the comprehensive unit price valuation; The list of items whose quantities cannot be calculated shall be measured by "item", including all expenses except fees and taxes.
The project list includes: the comprehensive unit price refers to all expenses of the sub-project except fees and taxes, that is, it consists of labor costs, material costs, machinery costs, management fees, profits, etc. , and consider the risk cost.