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Notice on the issuance of the "Reference Standard for Construction Project Fees in Liaoning Province"
Liao Jian Fa [2006] No. 29
City construction commissions and bureaus, and financial bureaus:
In order to cooperate with the Any project started after July 1, 2006 to implement the newly promulgated cost reference standard, the original 2004 "Liaoning Province, the construction project cost reference standard" at the same time repealed.
Problems encountered in the implementation of the project should be promptly reflected to the Liaoning Provincial Construction Project Cost Management Terminal.
Liaoning Provincial Department of Construction
Liaoning Provincial Department of Finance
May 30, 2006
Liaoning Provincial Construction Project Cost Reference Standard 2006
Part I: Composition of Construction Project Costs
According to the document of Ministry of Construction, Ministry of Finance, Jianbiao [2003] No. 206, "On the Issuance of < Composition of Cost Items of Construction &Annstalment Projects >. Project cost item composition & gt; notice" spirit, combined with the actual situation in our province, to determine the cost of construction project cost items are as follows:
A direct cost
By the direct cost of works and measures.
A direct engineering costs: refers to the construction process consumed in the composition of the project entity of the costs, including labor, materials, construction machinery use.
1. Labor costs: refers to the production workers directly engaged in the construction of building and installation works of the expenses, including:
(1) basic wages: refers to the state to the production of basic wages for workers.
(2) wage subsidies: refers to the price subsidies, coal, gas subsidies, transportation subsidies, housing subsidies, mobile construction allowances, etc., according to the prescribed standards.
(3) Auxiliary wages of production workers: refers to the wages of production workers for non-operating days other than the effective construction days per year, including the wages during the period of study and training of workers, the wages during the period of transferring to another job, visiting relatives and taking vacation, the wages during the stoppage of work due to the influence of climate, the wages during the breastfeeding time of female workers, the wages for the sick leave of less than six months, and the wages for the maternity, marriage and funeral leave.
(4) Employee Welfare Expenses: refers to employee welfare expenses accrued in accordance with prescribed standards.
(5) Labor Protection Expenses for Production Workers: It refers to the purchase and repair expenses for labor protection, clothing subsidies for apprentices, heat stroke prevention and cooling expenses, and health care expenses for the construction in the health-harming environment, etc., which are paid in accordance with the stipulated standards.
2. Material costs: refers to the construction process of raw materials, auxiliary materials, accessories, parts, semi-finished products cost of the composition of the project entity. Content includes:
(1) the original price of materials (or supply price).
(2) material transportation and miscellaneous expenses: refers to the material from the source to the site warehouse or the designated location of all the costs incurred.
(3) Transportation loss costs: refers to the unavoidable loss of materials in the process of transportation and handling.
(4) procurement and storage costs: refers to the organization of procurement, supply and storage of materials in the process of the costs required.
Including: procurement costs, storage costs, site storage costs, storage losses.
(5) Inspection and testing costs: refers to the costs incurred for general identification and inspection of construction materials, components and building installations.
3. Construction agency fees: refers to the construction machinery operation of the mechanical use of the costs incurred, as well as mechanical dismantling costs and off-site transportation costs.
Construction machinery unit price should be composed of the following seven costs:
(1) depreciation: refers to the construction machinery in the stipulated life, successively recover its original value and the time value of the funds purchased.
(2) overhaul costs: refers to the construction machinery according to the specified overhaul interval shift to carry out the necessary overhaul costs, as well as to restore its normal function of the costs required.
(3) regular repair costs: refers to the construction machinery in addition to major repairs at all levels of maintenance and temporary troubleshooting costs. Including the normal operation of machinery to ensure the replacement of equipment and randomly equipped with tools and accessories amortization and maintenance costs, mechanical operation of the daily maintenance of lubrication and wipe the material costs and mechanical stagnation during the maintenance and maintenance costs.
(4) dismantling and off-site transportation costs: dismantling and dismantling costs refers to the construction machinery installation and dismantling at the site of the required labor, materials, machinery and commissioning costs as well as depreciation of machinery and auxiliary facilities, erection, dismantling, etc.; off-site transportation refers to the construction machinery as a whole or separate from the place of parking to the construction site or by a construction site to another construction site transportation, loading and unloading, auxiliary materials and wiring and other costs. Costs.
(5) Labor cost: the wages of drivers (stoker) and other operators on the machine.
(6) fuel and power costs: solid fuel (coal, firewood), liquid fuel (gasoline, diesel) and water, electricity and other costs consumed in the operation of construction machinery.
(7) road maintenance fee and vehicle and vessel use tax: refers to the construction machinery in accordance with state regulations and the relevant departments shall pay road maintenance fee, vehicle and vessel use tax, insurance and annual inspection fees.
(2) measures fee: refers to the completion of the construction of the project, people's livelihood in the construction of the project before and during the construction process of non-engineering entity project costs. Contents include:
1. Technical measures
(1) large machinery and equipment into and out of the installation and dismantling costs: refers to the machinery as a whole or in parts from the parking site to the construction site or from a construction site to another construction site, the mechanical transportation costs incurred in and out of the transportation and transfer costs and machinery in the construction site for the installation, dismantling of the labor costs, materials, machinery, commissioning costs and the installation of auxiliary facilities required for the construction site, and the installation of the cost of the project. and the cost of auxiliary facilities required for installation.
(2) concrete, reinforced concrete formwork and bracket costs: refers to the concrete construction process requires a variety of steel formwork, wooden formwork, brackets, such as installation, dismantling, transportation costs and templates, bracket costs.
(3) scaffolding costs: refers to the construction of a variety of scaffolding needed to erect, dismantle, transportation costs and scaffolding costs.
(4) the cost of vertical transportation, high-rise building increased costs.
2. Construction safety and protection, civilized construction measures:
(1) civilized construction and environmental protection fees: refers to the construction site set up by the safety warning signs, site enclosure, five boards and a map, corporate simulacrum, field appearance of the site materials stacking, on-site fire prevention and other costs required.
(2) safety construction costs: refers to the construction of ready-made channel protection, protection of reserved holes, elevator shaft protection; stair side protection and other costs required for safe construction.
(3) Temporary facilities costs: refers to the construction enterprise for the construction of building unu construction must be erected for life and production of temporary buildings, structures and other temporary facilities costs.
Contents include: temporary dormitory, cultural welfare and public utilities houses and structures; warehouses, offices, processing plants, and within the scope of the provision of roads, water, electricity, pipelines and other temporary facilities and small temporary facilities, erection, maintenance, demolition or amortization costs.
3. Other measures fee:
(1) night construction increase fee: refers to the night shift subsidy incurred due to night construction night construction efficiency, night construction lighting equipment difficult to sell and lighting electricity costs.
(2) the second handling costs: refers to the second handling costs incurred due to the construction site is small and other special circumstances.
(3) the completed project and equipment protection costs: refers to the completion of the acceptance of the completed project and equipment to protect the costs required.
(4) construction drainage, precipitation fees: refers to ensure that the project is constructed under normal conditions, to take a variety of drainage, precipitation measures incurred in a variety of fees have.
(5) municipal engineering construction interference fee: municipal engineering construction occurs while construction and maintenance of traffic and vehicles, pedestrians interfere with the occurrence of protection and protection measures fee.
(6) winter and rainy season construction costs.
Winter construction costs: refers to three consecutive days of temperature in the environment below 5 ℃ construction costs incurred, including artificial mechanical degradation, snow removal, water gravel heating, concrete insulation and cover the costs incurred.
Rainy season construction costs: refers to the rainy season construction of human and mechanical efficiency reduction, flood control measures, work surface drainage water.
(7) others: the above is not included, but in the process of implementation of the project, should be incurred in the cost of measures.
Two, indirect costs
Consisting of enterprise management fees and charges.
(a) enterprise management fee: refers to the construction and installation enterprises to organize construction production and business management costs.
Contents include:
1. management personnel wages: refers to the basic salary of management personnel, wage allowances, employee benefits, labor protection costs.
2. Office expenses: refers to the enterprise management office stationery, paper, billing, printing, postage, books and newspapers, meetings, water and electricity, water and collective heating (including on-site temporary dormitory heating) with coal and other costs.
3. Travel and Transportation Expenses: refers to the travel expenses of the employees on official business trips, transfer of work, residence subsidies, intra-city transportation costs and meal allowance, job family visits, labor recruitment costs, one-time road costs for employees leaving and retiring from work, road costs for medical treatment of injured workers, site transfer costs, as well as the management of the use of transportation vehicles, oil, fuel, road maintenance costs and license fees.
4. Fixed Assets Utilization Fee: It refers to the depreciation, overhaul, maintenance or rental fees of the buildings, equipment and instruments used by the management and testing departments and affiliated production units, which are fixed assets.
5. Production tools and appliances: refers to the construction machinery original value of less than 2,000 yuan, the useful life of 2 years or less does not constitute a fixed asset of the bottom of the value of consumable machinery, production tools and inspection tools, such as the purchase, amortization and maintenance costs; and paid to the workers to provide their own tools subsidies.
6. Tools and appliances: is the batch management of the use of tools, appliances, furniture, transportation and inspection, testing, surveying and mapping of fire appliances that do not belong to fixed assets, such as the purchase, maintenance and amortization costs.
7. Labor insurance premiums: refers to the payment by the enterprise of retired workers' relocation subsidies, employee severance pay, more than six months of sick pay, employee death funeral subsidies, pensions, and the required payment to retired cadres of the various costs.
8. Labor union funds: refers to the enterprise's labor union funds based on the total wages of employees.
9. Employee education expenses: refers to the enterprise for employees to learn advanced technology and improve the cultural level, according to the total wages of employees.
10. Property insurance premiums: refers to the cost of property and vehicle insurance for construction management.
11. Finance costs: refers to the costs incurred by the enterprise to raise funds.
12. Taxes: refers to the property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. paid by the enterprise according to regulations.
13. Others: including technology transfer fees technology development fees, business entertainment, green fees, advertising, notary fees, legal adviser fees, audit fees, consulting fees, positioning retesting fees and so on.
(B) Fees
Fees:
Fees:
The fees that must be paid by the government and the relevant authorities (referred to as fees). Including:
1. Engineering sewage charges: refers to the construction site is required to pay engineering sewage charges.
2. Engineering quota determination fee: refers to the prescribed payment of engineering cost (quota) management department of the quota determination fee.
3. Social Security Fees
(1) Pension Insurance Fees: refers to the basic pension insurance fees paid by the enterprise for the employees according to the prescribed standards.
(2) Unemployment insurance premiums: refers to the unemployment insurance premiums paid by enterprises for their employees in accordance with the standards set by the state.
(3) Unemployment insurance premiums: refers to the basic medical insurance premiums paid by enterprises for their employees in accordance with the standards set by the state.
(4) Maternity insurance premiums: refers to the maternity insurance premiums for female workers paid by enterprises, in accordance with the prescribed standards, for their employees.
(5) Worker's Compensation Insurance Premiums: refers to the insurance premiums for the purpose of guaranteeing medical treatment and financial compensation for employees who suffer from accidents or occupational diseases at work, promoting prevention of work-related injuries and occupational rehabilitation, safeguarding the lawful rights and interests of the employees, and dispersing the risk of work-related injuries of the employer, as stipulated in the Implementing Measures for Worker's Compensation Insurance of Liaoning Province (Decree of the Liaoning Provincial People's Government No. 187).
4. Housing provident fund: refers to the housing provident fund paid by the enterprise for the employees according to the prescribed standard.
5. Dangerous work accidental injury insurance: refers to the accidental injury insurance premiums paid by the enterprise for the building installation construction salesmen engaged in dangerous work in accordance with the provisions of the Construction Law of the People's Republic of China*** and the State.
Three, profit
is the construction enterprise to complete the contracted works to obtain profit.
Fourth, taxes
is the national tax law should be included in the construction and installation project cost of business tax, urban maintenance and construction tax and education surcharges.
Part II Scope of Application of Various Types of Projects
I. General Construction Contracting
1. Applicable to industrial, civil and public **** construction works.
2. Mechanical and electrical equipment installation works. Applicable to general industrial, public works and public **** building mechanical and electrical equipment installation works.
3. Municipal public works.
Municipal Public Works (1)
Applicable to: urban roads, bridges, tunnels; public square works; water supply plants and sewage treatment, water supply, sewage, rainwater pumping stations, liquefied petroleum gas storage and irrigation site (station) of various types of urban garbage disposal projects in the foundation and other works; mechanical earthworks; other types of structures.
Municipal Public Works (2)
Applicable to: municipal water supply, drainage, gas, heat and gas pipeline installation and its artificial earth and stone, supporting a variety of wells room project; water supply and sewage treatment plants, water supply sewage, rainwater pumping stations, liquefied natural gas storage and irrigation farms (stations) of various types of urban living garbage disposal works in the installation of equipment and other projects.
Two, specialized contracting
1. Foundation and foundation works. Applicable to all professional foundation and foundation works.
2. Earthwork. Applicable to all professional manual and mechanical earthwork.