The cost of construction and decoration works consists of the cost of sub-parts of the project, the cost of measures, other project costs, fees and taxes.
(a) The cost of sub-projects includes labor, materials, machinery, management fees, and profit.
1, labor costs: refers to be included in the pricing table directly engaged in the construction of building and decorative engineering construction workers (including on-site horizontal, vertical transportation and other auxiliary workers) and ancillary auxiliary production units (non-independent economic accounting unit) workers of the basic salary, wage subsidies, mobility construction allowances, rent subsidies, employee benefits, labor protection costs.
2, material costs: the amount of materials, components and semi-finished materials should be included in the pricing table, as well as the amortization of turnover materials multiplied by the corresponding budget price calculation costs.
3, machinery costs: should be included in the pricing table of the construction machinery consumption of the construction machinery according to the corresponding unit price of construction machinery in the province of construction machinery use of construction and decoration works and machinery, demolition and entry (exit) fees.
4, management fees: including enterprise management fees, site management fees, winter and rainy season construction fees, production tools and appliances use fees, engineering positioning retesting points to hand over the site cleanup costs, construction of remote areas to increase the cost of non-Party A for less than four hours of temporary water and power outages.
(1) enterprise management fee: refers to the management of the enterprise management for the organization of construction production and business activities incurred management costs. Contents include:
① management of the basic salary, wage allowance, mobile construction allowance, rent subsidies, employee benefits, labor protection costs.
② travel and transportation costs: refers to the enterprise employees on business trips, work transfer travel, residence allowance, city transportation and meal allowance, staff visiting relatives, labor recruitment fees, one-time retired employees and transportation oil, fuel, license, road maintenance costs.
③ Office expenses: refers to the enterprise office stationery, paper, accounts, printing, postage, books and newspapers, meetings, water, electricity, coal, gas and other costs.
④ Fixed assets depreciation, repair costs: the enterprise belongs to the fixed assets of the building, equipment, instruments and other depreciation and maintenance costs.
⑤ Amortization of low value consumables: refers to the amortization and maintenance costs of tools, utensils, furniture, transportation, inspection, testing, fire protection, etc., which are not fixed assets for the management and use of the enterprise.
⑥ Trade Union Funds and Employee Education Funds: Trade Union Funds refers to the trade union funds accrued by the enterprise on the basis of the total wages of the employees; Employee Education Funds refers to the expenses accrued by the enterprise on the basis of the total wages of the employees for the employees to learn the advanced technology and to improve the cultural level.
⑦ Employee unemployment insurance premiums: refers to the employee unemployment insurance costs accrued in accordance with the prescribed standards.
⑧ insurance premiums: refers to the enterprise property insurance, management vehicles and other insurance costs.
⑨ Taxes: refers to the enterprise in accordance with the provisions of the property tax, vehicle and vessel use tax, land use tax, stamp duty and land use fees.
⑩ Other: including technology transfer fees, technology development costs, business hospitality, green fees, advertising costs, notary fees, legal fees, auditing fees, consulting fees, joint defense costs and so on.
(2) site management fees: refers to the site management personnel to organize the costs incurred in the process of engineering and construction. Contents include:
① site management personnel's basic salary, wage allowances, mobile construction allowances, rent subsidies, employee benefits, labor protection costs.
② Office expenses: refers to the site management office tools, paper, accounts, printing, postage, books and newspapers, meetings, water, electricity, coal (gas) and other costs.
③ Travel and transportation costs: refers to the travel expenses of employees on business trips, accommodation costs, subsidies, city transportation costs and meal allowances, employee family visit fees, labor recruitment, one-time employee retirement fees, medical fees for injured workers, site transfer fees, and site management of the use of transportation fuel, fuel, road maintenance costs, license fees and so on.
④ Fixed Asset Utilization Fee: It refers to the depreciation, overhaul, maintenance and rental fee of the equipment and instruments belonging to fixed assets used by the site management and testing department.
⑤ Amortization of low-value consumables: refers to the acquisition, maintenance and amortization costs of tools, apparatus, furniture, transportation, inspection, testing, mapping and fire-fighting appliances, etc. used for site management that are not fixed assets.
⑦ Insurance: refers to the cost of property and vehicle insurance for construction management, safety insurance for special types of work such as work-at-height and so on.
⑦ Other costs.
(3) Winter and rainy season construction increased costs: refers to the increased costs during the winter and rainy season construction. Including winter operations, temporary heating, building door and window openings closed and rain measures, drainage, labor efficiency reduction costs.
(4) the use of production tools and appliances: refers to the construction production does not belong to the purchase of fixed assets, production tools, inspection tools, instruments and meters, etc., amortization and maintenance costs, as well as the payment of subsidies to workers to provide their own tools.
(5) Project positioning, re-measurement, point delivery, site clearance costs.
(6) Increased cost of distant construction: refers to the cost of relocation travel of management personnel and production workers, workers' wages in transit, transportation and miscellaneous costs of small and medium-sized construction machinery, tools and instruments, turnover materials, office and living appliances, etc., incurred in the construction of construction far away from the base.
The contracted works, regardless of the distance between the base of the construction unit and the location of the project, are used by the construction unit package; the contracted works are not included in the project according to the contract between the contracting parties to calculate the contract.
(7) Non-Party A for the temporary suspension of water and electricity within four hours of the cost.
5, profit: refers to the state regulations should be included in the cost of construction and decoration works of profit.
(B) measures project costs
1, environmental protection fees: refers to the normal construction conditions, environmental protection departments in accordance with the provisions of the construction unit charged for noise, dust, sewage and other costs.
2, on-site safety and civilization construction measures: including scaffolding hanging safety nets, paving safety bamboo fence, hole five edge and elevator shaft guardrail costs, electrical protection and safety lighting facilities costs, fire facilities and various types of signs amortization costs, construction site landscaping, on-site sanitation facilities, construction entrances and exits cleaning and sewage facilities, construction waste cleaning and external transportation and so on.
3, temporary facilities costs: refers to the construction unit for the construction and decoration works necessary for the construction of production and life with temporary buildings, structures and other temporary facilities and other costs.
Temporary facilities costs include: temporary facilities, maintenance, removal, amortization and other costs.
4, night construction increase fee: refers to the norms, regulations require normal operation and incurred lighting facilities, night meal subsidies and work efficiency reduction and other costs.
5, the second handling costs: refers to the construction site due to the small secondary handling costs.
6, large machinery and equipment into and out of the installation and dismantling: refers to the machinery as a whole or separate from the parking site to the construction site, or from a construction site to another construction site for the installation, dismantling of machinery and transportation costs incurred in the transfer of transportation into and out of the site.
7, concrete, reinforced concrete formwork and support: refers to the formwork and support production, installation, dismantling, maintenance, transportation, amortization of swing materials and other costs.
8, scaffolding costs: refers to the scaffolding erection, reinforcement, dismantling, amortization of working capital materials and other costs.
9, the completed project and equipment protection: refers to the construction of the completed project and equipment to take protective measures incurred costs.
10, construction drainage, precipitation: refers to the construction process of drainage, precipitation costs.
11, vertical transportation machinery costs: refers to the completion of the unit project within a reasonable period of time all the items required for vertical transportation machinery shift costs.
12, indoor air pollution testing: refers to the testing of indoor air-related parameters occurring in the labor and testing equipment amortization and other costs.
13, inspection and testing costs: refers to the requirements of the relevant national standards or construction acceptance specifications for building materials, components and building engineering quality testing and inspection costs incurred. In addition to the inspection and test fees, such as the materials have warranty, and the construction unit or quality supervision department separately required inspection and testing of the costs incurred, and new materials, new technologies, new equipment, such as test fees should be charged separately to the construction unit.
14, rush measures: if the construction unit has special requirements for the construction period, the construction unit must increase the construction costs.
15, the project according to the quality of the price: refers to the construction unit requires the construction unit to complete the unit project quality to be identified by the competent departments for the construction of good works must increase the construction cost.
16, the construction of special conditions increase costs:
(1) underground unknown obstacles, railroads, aviation, shipping and other transportation disruptions occurring in the construction of the cost of degradation.
(2) in the scope of toxic and hazardous gases and radioactive substances within the area of health care for construction workers, and construction unit employees enjoy the same special health care allowance, the number of people enjoying, according to the actual amount of work completed on site (products processed outside the region should not be counted) of the counting table consumed number of workers and add ten percent of the number of on-site management personnel to determine the number of labor.
(C) other project fees
1, general contracting services
(1) general contracting: refers to the construction of the survey, design, construction, equipment procurement for the whole process of contracting behavior, construction projects from the beginning of the project to the completion of the whole process of contracting the commissioning of the "turn-key" mode.
(2) total subcontracting
① construction unit separately subcontracted projects, the total contracting unit and subcontracting unit with the cost of the construction unit, the total contracting unit and subcontracting unit in the contract.
② general contracting unit to subcontract the works required by the general contracting unit and subcontracting unit to solve their own management fees.
③ Installation of construction units and civil construction units with the construction of fees determined by mutual agreement.
2. Reserve: the amount reserved by the bidder for possible changes in the quantity of work.
3, incidental work item fee: refers to the cost of completing the bidder's proposed, tentative estimate of the amount of work required for incidental work.
(D) fees
1, engineering quota determination fee: including budget quota preparation management fee and labor quota determination fee. Should be in accordance with the Jiangsu Provincial Price Bureau, Jiangsu Provincial Department of Finance Su price room (1999) No. 13, Su Finance Comprehensive (1999) No. 5, "on the engineering quota preparation and management fees, labor quota determination fee for the engineering (labor) quota determination fee for the merger of the notice," and other documents such as the provisions of the determination of the engineering quota fee. The fee is included in the project cost, collected and paid by the construction unit on behalf of the project location of the quota or project cost management department.
2, safety production supervision fee: refers to the authorized department approved by the construction safety production supervision department to collect safety production supervision fee.
3, construction management fee: refers to the construction management department in accordance with the approved by the authorized departments of the charges and standards charged to the construction unit of the construction management fee.
4, labor insurance premiums: refers to the construction unit to pay retired employees' pensions, price subsidies, medical expenses, employee severance pay and more than six months of sick leave staff wages, death of the employee's funeral subsidies, pensions, in accordance with the provisions of the funds paid to the departed and retired cadres; and in-service employees of the old-age insurance premiums and so on.
V. Taxes: refers to the national tax law should be included in the construction and decoration project cost of business tax, urban maintenance and construction tax and education surcharge.
The cost of construction and decoration works consists of sub-project costs, measure project costs, other project costs, fees and taxes.
(a) The cost of sub-projects includes labor, materials, machinery, management fees, and profit.
1, labor costs: refers to be included in the pricing table directly engaged in the construction of building and decorative engineering construction workers (including on-site horizontal, vertical transportation and other auxiliary workers) and ancillary auxiliary production units (non-independent economic accounting unit) workers of the basic salary, wage subsidies, mobility construction allowances, rent subsidies, employee benefits, labor protection costs.
2, material costs: the amount of materials, components and semi-finished materials should be included in the pricing table, as well as the amortization of turnover materials multiplied by the corresponding budget price calculation costs.
3, machinery costs: should be included in the pricing table of the construction machinery consumption of the construction machinery according to the corresponding unit price of construction machinery in the province of construction machinery use of construction and decoration works and machinery, demolition and entry (exit) fees.
4, management fees: including enterprise management fees, site management fees, winter and rainy season construction fees, production tools and appliances use fees, engineering positioning retesting points to hand over the site cleanup costs, construction of remote areas to increase the cost of non-Party A for less than four hours of temporary water and power outages.
(1) enterprise management fee: refers to the management of the enterprise management for the organization of construction production and business activities incurred management costs. Contents include:
① management of the basic salary, wage allowance, mobile construction allowance, rent subsidies, employee benefits, labor protection costs.
② travel and transportation costs: refers to the enterprise employees on business trips, work transfer travel, residence allowance, city transportation and meal allowance, staff visiting relatives, labor recruitment fees, one-time retired employees and transportation oil, fuel, license, road maintenance costs.
③ Office expenses: refers to the enterprise office stationery, paper, accounts, printing, postage, books and newspapers, meetings, water, electricity, coal, gas and other costs.
④ Fixed assets depreciation, repair costs: the enterprise belongs to the fixed assets of the building, equipment, instruments and other depreciation and maintenance costs.
⑤ Amortization of low value consumables: refers to the amortization and maintenance costs of tools, utensils, furniture, transportation, inspection, testing, fire protection, etc., which are not fixed assets for the management and use of the enterprise.
⑥ Trade Union Funds and Employee Education Funds: Trade Union Funds refers to the trade union funds accrued by the enterprise on the basis of the total wages of the employees; Employee Education Funds refers to the expenses accrued by the enterprise on the basis of the total wages of the employees for the employees to learn the advanced technology and to improve the cultural level.
⑦ Employee unemployment insurance premiums: refers to the employee unemployment insurance costs accrued in accordance with the prescribed standards.
⑧ insurance premiums: refers to the enterprise property insurance, management vehicles and other insurance costs.
⑨ Taxes: refers to the enterprise in accordance with the provisions of the property tax, vehicle and vessel use tax, land use tax, stamp duty and land use fees.
⑩ Other: including technology transfer fees, technology development costs, business hospitality, green fees, advertising costs, notary fees, legal fees, auditing fees, consulting fees, joint defense costs and so on.
(2) site management fees: refers to the site management personnel to organize the costs incurred in the process of engineering and construction. Contents include:
① site management personnel's basic salary, wage allowances, mobile construction allowances, rent subsidies, employee benefits, labor protection costs.
② Office expenses: refers to the site management office tools, paper, accounts, printing, postage, books and newspapers, meetings, water, electricity, coal (gas) and other costs.
③ Travel and transportation costs: refers to the travel expenses of employees on business trips, accommodation costs, subsidies, city transportation costs and meal allowances, employee family visit fees, labor recruitment, one-time employee retirement fees, medical fees for injured workers, site transfer fees, and site management of the use of transportation fuel, fuel, road maintenance costs, license fees and so on.
④ Fixed Assets Utilization Fee: It refers to the depreciation, overhaul, maintenance and rental fees of equipment and instruments used by the site management and test department which are fixed assets.
⑤ Amortization of low-value consumables: refers to the acquisition, maintenance and amortization costs of tools, apparatus, furniture, transportation, inspection, testing, mapping and fire-fighting appliances, etc. used for site management that are not fixed assets.
⑦ Insurance: refers to the cost of property and vehicle insurance for construction management, safety insurance for special types of work such as work-at-height and so on.
⑦ Other costs.
(3) Winter and rainy season construction increased costs: refers to the increased costs during the winter and rainy season construction. Including winter operations, temporary heating, building door and window openings closed and rain measures, drainage, labor efficiency reduction costs.
(4) the use of production tools and appliances: refers to the construction production does not belong to the acquisition of fixed assets, production tools, inspection tools, instruments and meters, etc., amortization and maintenance costs, as well as the payment of subsidies to workers to provide their own tools.
(5) Project positioning, re-measurement, point delivery, site clearance costs.
(6) Increased cost of distant construction: refers to the cost of relocation travel of management personnel and production workers, workers' wages in transit, transportation and miscellaneous costs of small and medium-sized construction machinery, tools and instruments, turnover materials, office and living appliances, etc., incurred in the construction of construction far away from the base.
The contracted works, regardless of the distance between the base of the construction unit and the location of the project, are used by the construction unit package; the contracted works are not included in the project according to the contract between the contracting parties to calculate the contract.
(7) Non-Party A for the temporary suspension of water and electricity within four hours of the cost.
5, profit: refers to the state regulations should be included in the construction and decoration project cost of profit.
(B) measures project costs
1, environmental protection fees: refers to the normal construction conditions, environmental protection departments in accordance with the provisions of the construction unit charged for noise, dust, sewage and other costs.
2, on-site safety and civilization construction measures: including scaffolding hanging safety nets, paving safety bamboo fence, hole five edge and elevator shaft guardrail costs, electrical protection and safety lighting facilities costs, fire facilities and various types of signs amortization costs, construction site landscaping, on-site sanitation facilities, construction entrances and exits cleaning and sewage facilities, construction waste cleaning and external transportation and so on.
3, temporary facilities costs: refers to the construction unit for the construction and decoration works necessary for the construction of production and life with temporary buildings, structures and other temporary facilities and other costs.
Temporary facilities costs include: temporary facilities, maintenance, removal, amortization and other costs.
4, night construction increase fee: refers to the norms, regulations require normal operation and the incidence of lighting facilities, night meal subsidies and work efficiency reduction and other costs.
5, the second handling costs: refers to the construction site due to the small secondary handling costs.
6, large machinery and equipment into and out of the installation and dismantling: refers to the machinery as a whole or separate from the parking site to the construction site, or from a construction site to another construction site for the installation, dismantling of machinery and transportation costs incurred in the transfer of transportation into and out of the site.
7, concrete, reinforced concrete formwork and support: refers to the formwork and support production, installation, dismantling, maintenance, transportation, amortization of working capital materials and other costs.
8, scaffolding costs: refers to the scaffolding erection, reinforcement, dismantling, amortization of working capital materials and other costs.
9, the completed project and equipment protection: refers to the construction of the completed project and equipment to take protective measures incurred costs.
10, construction drainage, precipitation: refers to the construction process of drainage, precipitation costs.
11, vertical transportation machinery costs: refers to the completion of the unit project within a reasonable period of time all the items required for vertical transportation machinery shift costs.
12, indoor air pollution testing: refers to the testing of indoor air-related parameters occurring in the labor and testing equipment amortization and other costs.
13, inspection and testing costs: refers to the requirements of the relevant national standards or construction acceptance specifications for building materials, components and building engineering quality testing and inspection costs incurred. In addition to the inspection and test fees, such as the materials have warranty, and the construction unit or quality supervision department separately required inspection and testing of the costs incurred, and new materials, new technologies, new equipment, such as test fees should be charged separately to the construction unit.
14, rush measures: if the construction unit has special requirements for the construction period, the construction unit must increase the construction costs.
15, the project according to the quality of the price: refers to the construction unit requires the construction unit to complete the unit project quality to be identified by the competent departments for the construction of good works must increase the construction cost.
16, the construction of special conditions increase costs:
(1) underground unknown obstacles, railroads, aviation, shipping and other transportation disruptions occurring in the construction of the cost of degradation.
(2) in the scope of toxic and hazardous gases and radioactive substances within the area of health care for construction workers, and construction unit employees enjoy the same special health care allowance, the number of people enjoying, according to the actual amount of work completed on site (products processed outside the region should not be counted) of the counting table consumed number of workers and add ten percent of the number of on-site management personnel to determine the number of labor.
(C) other project fees
1, general contracting services
(1) general contracting: refers to the construction of the survey, design, construction, equipment procurement for the whole process of contracting behavior, construction projects from the beginning of the project to the completion of the whole process of contracting the commissioning of the "turn-key" mode.
(2) total subcontracting
① construction unit separately subcontracted projects, the total contracting unit and subcontracting unit with the cost of the construction unit, the total contracting unit and subcontracting unit in the contract.
② general contracting unit to subcontract the works required by the general contracting unit and subcontracting unit to solve their own management fees.
③ Installation of construction units and civil construction units with the construction of fees determined by mutual agreement.
2. Reserve: the amount reserved by the bidder for possible changes in the quantity of work.
3, incidental work item fee: refers to the completion of the bidder's proposed, the amount of work tentative estimate of the cost of incidental work.
(D) fees
1, engineering quota determination fee: including budget quota preparation management fee and labor quota determination fee. Should be in accordance with the Jiangsu Provincial Price Bureau, Jiangsu Provincial Department of Finance Su price room (1999) No. 13, Su Finance Comprehensive (1999) No. 5, "on the engineering quota preparation and management fees, labor quota determination fee for engineering (labor) quota determination fee notice" and other documents such as the provisions of the engineering quota determination fee. The fee is included in the project cost, collected and paid by the construction unit on behalf of the project location of the quota or project cost management department.
2, safety production supervision fee: refers to the authorized department approved by the construction safety production supervision department to collect safety production supervision fee.
3, construction management fee: refers to the construction management department in accordance with the approved by the authorized departments of the charges and standards charged to the construction unit of the construction management fee.
4, labor insurance premiums: refers to the construction unit to pay retired employees' pensions, price subsidies, medical expenses, employee severance pay and more than six months of sick leave staff wages, death of the employee's funeral subsidies, pensions, in accordance with the provisions of the funds paid to the departed and retired cadres; and in-service employees of the old-age insurance premiums and so on.
V. Taxes: the state tax law should be included in the construction and decoration project cost of business tax, urban maintenance and construction tax and education surcharge.