The cost of construction and installation works consists of the cost of sub-parts, the cost of measure items, the cost of other items, fees and taxes, according to the notice on the issuance of the "Composition of Cost Items of Construction and Installation Works" issued by Jianbiao [2013] No. 44.
Construction and installation is the general term for construction, repair, installation and other engineering operations.
(1) Construction, refers to the new construction, alteration and expansion of various buildings, structures and other works. Including buildings connected to the cooling and heating, sanitation and ventilation, lighting and a variety of piping facilities; also includes a variety of equipment foundations, pillars, operating platforms, a variety of furnaces and metal structural engineering.
(2) repair, refers to the building, structure repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend the duration of its use of construction operations.
(3) installation, refers to a variety of production, power, lifting, transportation, transmission, medical experiments, such as equipment assembly, placement works, and equipment connected to the workbench, ladder, railing installation works, was installed equipment insulation, corrosion, heat preservation, painting and other works.
(4) other engineering operations, refers to a variety of engineering operations other than construction, repair and installation works. Such as demolition, water conservancy projects, road construction and so on. Business income derived from construction, installation, repair and other engineering operations shall be calculated and paid business tax in accordance with the provisions of the tax law.
Extended information:
I. Labor costs?
1, hourly or piecework wages: refers to the hourly wage rates and working hours or on the work that has been done according to the piece unit price paid to the individual labor compensation.
2, bonuses: refers to the labor remuneration paid to individuals for excess labor and increased income and expenditure. Such as savings awards, labor competition awards.
3, allowances and subsidies: in order to compensate for the special or additional labor consumption and for other special reasons paid to the individual allowances, as well as in order to ensure that the level of wages of employees are not affected by the price of goods and services paid to the individual price subsidies. Such as mobile construction allowances, special area construction allowances, temporary allowances for high-temperature (cold) operations, and high-altitude allowances.
4. Overtime and overtime pay: refers to overtime pay paid in accordance with regulations for work on legal holidays and overtime pay for extended work outside legal daily working hours.
5. Wages paid under special circumstances: refers to wages paid at the hourly wage rate or a certain percentage of the hourly wage rate for reasons such as illness, work injury, maternity leave, family planning leave, marriage and bereavement leave, personal leave, family visit leave, periodic leave, work stoppage for study, and implementation of state or social obligations, etc., in accordance with the provisions of the state laws, regulations, and policies.
2. Material Costs
1. Original Price of Materials: It refers to the ex-factory price or merchant supply price of materials and engineering equipment.
2, transportation and miscellaneous expenses: refers to the materials, engineering equipment from the source to the site warehouse or designated storage location of all the costs incurred.
3, transportation loss costs: refers to the unavoidable loss of materials in the process of transportation loading and unloading.
4, procurement and storage costs: refers to the organization of procurement, supply and storage of materials, engineering equipment in the process of the costs required. Including procurement costs, storage costs, site storage costs, storage losses.
Engineering equipment refers to electromechanical equipment, metal structural equipment, instrumentation and other similar equipment and devices that form or are planned to form part of the permanent works.
Baidu Encyclopedia-Construction and Installation Engineering Fees