Annex I Cost Composition of Construction and Installation Project (by cost)
According to the cost composition, the construction and installation costs are divided into: labor costs, material costs (including engineering equipment costs, the same below), construction machinery use fees, enterprise management fees, profits, fees and taxes. Among them, labor costs, materials costs, construction machinery use fees, enterprise management fees and profits are included in the partial project costs, measures project costs and other project costs (see attached table).
(1) Labor cost: refers to various expenses paid to production workers engaged in construction and installation projects and workers of affiliated production units according to the provisions on the composition of total wages. The contents include:
1. Hourly wage or piece-rate wage: refers to the labor remuneration paid to individuals according to the hourly wage standard, working hours or piece-rate price of work done.
2. Bonus: refers to the labor remuneration paid to individuals for overwork and income increase and expenditure reduction. Such as saving prize, labor competition prize, etc.
3. Subsidies: refers to subsidies paid to individuals for special reasons such as compensating employees for special or extra labor consumption, and price subsidies paid to individuals to ensure that employees' wage levels are not affected by prices. Such as mobile construction allowance, special area construction allowance, temporary allowance for high temperature (cold) operation, overhead allowance, etc.
4. Overtime pay: refers to overtime pay paid for working on legal holidays and overtime pay paid for working on legal holidays.
5. Wages paid under special circumstances: refers to wages paid according to the hourly wage standard or a certain proportion of the hourly wage standard due to illness, work injury, maternity leave, family planning leave, funeral leave, family leave, regular leave, suspension from school, fulfillment of national or social obligations and other reasons.
(2) Material cost: refers to the cost of raw materials, auxiliary materials, components, spare parts, semi-finished products or finished products, engineering equipment, etc. consumed in the construction process. The contents include:
1. Original price of materials: refers to the ex-factory price or supplier price of materials and engineering equipment.
2. Freight and miscellaneous expenses: refers to all expenses incurred when materials and engineering equipment are transported from the source to the on-site warehouse or designated stacking place.
3. Transportation loss fee: refers to the inevitable loss of materials during transportation and loading and unloading.
4. Purchasing storage fee: refers to all expenses required by the organization in the process of purchasing, supplying and storing materials and engineering equipment. Including purchase fee, storage fee, site storage fee and storage loss.
Engineering equipment refers to mechanical and electrical equipment, metal structural equipment, instruments and other similar equipment and devices that constitute or plan to constitute a part of the permanent project.
(3) Use fee of construction machines and tools: refers to the use fee or lease fee of construction machines and tools.
1. Construction machinery usage fee: expressed by the machine-team consumption of construction machinery multiplied by the machine-team unit price of construction machinery. The unit price of construction machinery machine-team consists of the following seven expenses:
(1) Depreciation expense: refers to the cost of restoring the original value of construction machinery within the specified service life.
(2) Major repair cost: refers to the cost required for construction machinery to carry out necessary major repairs at specified major repair intervals to restore its normal function.
(3) Regular repair cost: refers to the cost of maintenance and temporary troubleshooting of construction machinery at all levels except overhaul. Including the amortization and maintenance costs of replacement equipment, tools and accessories provided randomly to ensure the normal operation of the machinery, the material costs of lubrication and wiping required for daily maintenance when the machinery is running, and the maintenance and maintenance costs when the machinery is stagnant.
(4) Demolition cost and off-site freight: Demolition cost refers to the labor, materials, machinery and trial operation costs required for the installation and demolition of construction machinery (except large machinery) on site, as well as the depreciation, erection and demolition costs of mechanical auxiliary facilities; Off-site freight refers to the transportation, loading and unloading, auxiliary materials and stringing costs of construction machinery from the parking place to the construction site or from one construction site to another.
(5) Labor cost: refers to the labor cost of the driver (fireman) and other operators on board.
(6) Fuel power fee: refers to all kinds of fuel, water and electricity consumed by construction machinery during operation.
(7) Taxes and fees: refers to the vehicle and vessel use tax, insurance premium and annual inspection fee that should be paid for construction machinery in accordance with state regulations.
2. Instrument use fee: refers to the amortization and maintenance expenses of instruments and meters required for engineering construction.
(4) Enterprise management fee: refers to the expenses required by construction and installation enterprises for organizing construction production, operation and management. The contents include:
1. Salary of management personnel: refers to hourly salary, bonus, allowance, overtime pay and salary paid under special circumstances.
2. Office expenses: refers to stationery, paper, accounts, printing, posts and telecommunications, books and newspapers, office software, on-site monitoring, meetings, utilities, boiling water, collective heating and cooling (including on-site temporary dormitory heating and cooling) and other expenses.
3. Travel expenses: refers to travel expenses, accommodation subsidies, local transportation expenses and meal miss subsidies, family visit expenses, labor recruitment fees, one-time retirement and resignation fees for employees, medical expenses for injured employees, site transfer fees, fuel fees for vehicles used by management departments, etc.
4. Fee for the use of fixed assets: refers to the depreciation, overhaul, maintenance or lease expenses of houses, equipment and instruments belonging to fixed assets used by management and testing departments and their subordinate production units.
5. Tools and appliances use fee: refers to the purchase, maintenance and amortization fee of tools, appliances, furniture, vehicles, inspection, testing, surveying and mapping, fire fighting appliances, etc. , does not belong to the fixed assets used by enterprises in construction, production and operation.
6. Labor insurance and employee welfare expenses: refers to severance payment paid by enterprises, funds paid to retired cadres according to regulations, collective welfare expenses, summer heatstroke prevention and cooling expenses, winter heating subsidies, commuting subsidies, etc.
7. Labor protection fee: it is the expenditure of the enterprise to distribute labor protection articles according to the regulations. Such as work clothes, gloves, heatstroke prevention and cooling drinks, and health care expenses for construction in an environment harmful to health.
8. Inspection and test fee: refers to the expenses incurred by construction enterprises for general appraisal and inspection of buildings, materials, components and building devices in accordance with relevant standards, including the expenses of materials consumed by self-built laboratories for tests. It does not include the test fee for new structures and materials, the destructive test and other special inspection test fees for components, and the test fee entrusted by the construction unit. The cost of testing shall be charged by the construction unit in other construction costs. However, if the qualified materials provided by the construction enterprise are unqualified, the inspection fee shall be paid by the construction enterprise.
9. Trade union funds: refers to the trade union funds accrued by enterprises according to the proportion of the total wages of all employees stipulated in the Trade Union Law.
10. Employee education funds: refers to the expenses incurred by an enterprise in providing employees with professional technical and vocational skills training, continuing education for professional and technical personnel, identification of employees' vocational skills, and identification of professional qualifications, as well as various kinds of cultural education for employees as needed, and shall be accrued according to the specified proportion of the total wages of employees.
1 1. Property insurance premium: refers to the insurance premium of property and vehicles used for construction management.
12. Financial expenses: refers to various expenses incurred by enterprises in raising funds for construction and production or providing advance payment guarantee, performance guarantee and employee salary payment guarantee.
13. Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations.
14. Others: including technology transfer fee, technology development fee, bidding fee, business entertainment fee, greening fee, advertising fee, notarization fee, legal consultant fee, audit fee, consulting fee, insurance fee, etc.
(5) Profit: refers to the profit obtained by the construction enterprise after completing the contracted project.
(6) Expenses: refers to the expenses that must be paid or calculated by the provincial government and relevant provincial power departments in accordance with national laws and regulations. Including:
1. Social insurance premium
(1) Old-age insurance premium: refers to the basic old-age insurance premium paid by enterprises for employees according to the prescribed standards.
(2) Unemployment insurance premium: refers to the unemployment insurance premium paid by enterprises for employees according to the prescribed standards.
(3) Medical insurance premium: refers to the basic medical insurance premium paid by enterprises for employees according to the prescribed standards.
(4) Maternity insurance premium: refers to the maternity insurance premium paid by the enterprise for employees according to the prescribed standards.
(5) Work-related injury insurance premium: refers to the work-related injury insurance premium paid by enterprises for employees according to the prescribed standards.
2. Housing accumulation fund: refers to the housing accumulation fund paid by enterprises for employees according to the prescribed standards.
3. Project sewage charges: refers to the sewage charges paid by the construction site according to regulations.
Other expenses that should be listed but not listed shall be calculated according to the actual amount.
(7) Tax: refers to the business tax, urban maintenance and construction tax, education surcharge and local education surcharge that should be included in the cost of construction and installation projects according to the national tax law.
Annex II. Project composition of construction and installation cost (divided by cost composition)
According to the project cost, the construction and installation project cost consists of partial project cost, measure project cost, other project cost, fees and taxes. Partial project cost, measure project cost and other project cost include labor cost, material cost, construction machinery use fee, enterprise management fee and profit (see attached table).
(1) Sub-project fee: refers to various fees that should be charged for sub-projects of various professional projects.
1. Professional engineering: refers to construction and decoration engineering, antique construction engineering, general installation engineering, municipal engineering, landscaping engineering, mining engineering, structural engineering, urban rail transit engineering, blasting engineering and other projects. According to the current national measurement standards.
2. Partial projects: refer to projects classified as professional projects according to the current national measurement standards. Such as earthwork, foundation treatment and pile foundation engineering, masonry engineering, reinforcement and reinforced concrete engineering, etc.
See the current national or industrial measurement standards for the division of sub-projects of various professional projects. Project cost: refers to the cost of technology, life, safety and environmental protection before and during the construction of the project. The contents include:
1. Safety and civilized construction measures
(1) Environmental protection fee: refers to all expenses required by the construction site to meet the requirements of the environmental protection department.
(2) Civilized construction measures: refers to various expenses required for civilized construction on the construction site.
③ Safety construction expenses: refers to various expenses required for safety construction on the construction site.
(4) Temporary facilities fee: refers to the cost of temporary buildings, structures and other temporary living and production facilities that the construction enterprise must set up for the construction project. Including the construction, maintenance, demolition, cleaning or amortization of temporary facilities.
2. Increased fees for night construction: refers to night shift subsidies, reduced efficiency of night construction, amortization of lighting equipment for night construction, lighting electricity consumption and other expenses incurred due to night construction.
3. Secondary handling fee: refers to the expenses incurred for materials, components and semi-finished products. Limited by the construction site conditions, it cannot be transported to the stacking place for the first time, and it must be transported twice or more.
4. Increase of construction cost in winter and rainy season: refers to the cost of temporary facilities, anti-skid, rain and snow removal, labor and construction machinery efficiency reduction that need to be increased in winter or rainy season.
5. Protection fees for completed projects and equipment: refers to the expenses incurred by taking necessary protection measures for completed projects and equipment before completion acceptance.
6. Engineering positioning retest fee: refers to the cost of all construction survey setting-out and retest work in the process of engineering construction.
7. Increased cost of construction in special areas: refers to the increased cost of construction in desert or its marginal areas, high altitude, cold and virgin forests and other special areas.
8. Expenses for the import, export and dismantling of large machinery and equipment: refers to the transportation and transit expenses for the import, export and dismantling of machinery from the parking lot or from one construction site to another, as well as the expenses for labor, materials, machinery, trial operation and auxiliary facilities required for the installation and dismantling of machinery at the construction site.
9. Scaffolding engineering cost: refers to the amortization (or lease) cost of various scaffolding erection, dismantling and transportation costs and scaffolding purchase costs required for construction.
The measures and their contents can be found in the current national or industrial measurement standards of various professional projects.
(3) Other project expenses
1. Provisional amount: refers to the amount tentatively set by the construction unit in the bill of quantities, which is included in the project contract price. It is used for purchasing required materials, engineering equipment and services that have not been determined or foreseen when signing the construction contract, engineering changes that may occur during the construction process, engineering price adjustment when the adjustment factors agreed in the contract appear, claims, on-site visa confirmation and other expenses.
2. Daywork refers to the expenses required by the construction enterprise to complete sporadic projects or work other than the construction drawings proposed by the construction unit during the construction process.
3. General contracting service fee: refers to the expenses required by the general contractor for services such as storage of materials and engineering equipment purchased by the construction unit, construction site management, and collection and arrangement of completion data in order to cooperate and coordinate the professional engineering contracting of the construction unit. 4. Provisional appraisal fee (4): The definition is the same as Annex 1.
(5) Tax: the definition is the same as Annex 1.