Project fees refer to the fees that must be paid or calculated by the provincial government and relevant provincial authorities in accordance with national laws and regulations, including: project sewage fees, social security fees, housing fees, etc. Provident Fund. Other fees that should be listed but are not listed should be listed in accordance with the regulations of the provincial government or relevant provincial authorities.
(1) Project sewage discharge fee: refers to the project sewage discharge fee paid according to regulations at the construction site. However, some provinces and cities have incorporated project sewage fees into other fee categories. For example, Hebei Province has included project sewage fees in corporate management fees, and Gansu Province has adjusted the name of "project sewage fees" to "environmental protection tax", which is adjusted according to the actual amount paid. .
(2) Social security premiums, including pension insurance premiums, unemployment insurance premiums, medical insurance premiums, maternity insurance premiums, and work-related injury insurance premiums. Pension insurance premiums refer to the basic pension insurance premiums paid by enterprises for employees according to prescribed standards; unemployment insurance premiums refer to the unemployment insurance premiums paid by enterprises for employees according to national regulations; medical insurance premiums: refer to the unemployment insurance premiums paid by enterprises for employees according to prescribed standards. Basic medical insurance premium; maternity insurance premium: refers to the maternity insurance premium paid by the enterprise for employees in accordance with the prescribed standards; work-related injury insurance premium refers to the amount paid by the enterprise for accidental injuries caused by construction installation and construction personnel engaged in dangerous operations in accordance with the provisions of the Construction Law. cost.
(3) Housing provident fund refers to the housing provident fund paid by enterprises for employees according to prescribed standards.
Fees are calculated according to the regulations of the national or provincial and industry construction authorities and shall not be used as competitive fees. Different provinces and cities set fee rates based on their specific economic development conditions. Taking Shaanxi Province as an example, project fees include pension insurance (labor insurance pooling fund), unemployment insurance, medical insurance, work-related injury insurance, employment insurance for the disabled, maternity insurance, housing provident fund, and accident insurance, of which the pension insurance rate is 3.55. The unemployment insurance rate is 0.15, the medical insurance rate is 0.45, the work-related injury insurance rate is 0.07, the disabled employment insurance rate is 0.04, the maternity insurance rate is 0.04, the housing provident fund rate is 0.30, and the accidental injury insurance rate is 0.07, the total rate is 4.67. The fee base includes partial project fees, measure fees and other project fees. The fee base multiplied by the fee rate is the project fee.
Legal basis:
"Construction and Installation Project Cost Item Composition"
1. The main content of the adjustment of "Cost Composition":
(1) Construction and installation project cost items are divided into labor costs, material costs, construction machinery and tool usage fees, corporate management fees, profits, regulatory fees and taxes according to the cost components (see Appendix 1).
(2) In order to guide project cost professionals to calculate the construction and installation project cost, the construction and installation project cost will be divided into sub-item project fees, measure project fees, other project fees, and regulation fees according to the order of project cost formation. and taxes (see Appendix 2).
(3) In accordance with the "Regulations on the Composition of Total Wages" of the National Bureau of Statistics, the composition and content of labor costs were reasonably adjusted.
(4) According to the relevant provisions of the "Standard Construction Bidding Documents" issued by the National Development and Reform Commission, the Ministry of Finance and other 9 ministries and commissions, the engineering equipment fee is included in the material fee; the inspection and test fee in the raw material fee is listed as Enter enterprise management fees.
(5) Include the usage fee of instruments and meters in the usage fee of construction machinery; the entry and exit and installation and dismantling fees of large machinery shall be included in the project fee of measures.
(6) In accordance with the provisions of the "Social Insurance Law", the employee death and funeral subsidies and pensions included in the labor insurance premiums in the original enterprise management fees are included in the pension insurance premiums; Guarantee fees, bidding fees, and insurance fees are added to the financial fees and other fees.
(7) In accordance with the provisions of the "Social Insurance Law" and "Construction Law", the accidental injury insurance premium for hazardous operations in the original fee will be cancelled, and the work-related injury insurance premium and maternity insurance premium will be increased.
(8) In accordance with the relevant regulations of the Ministry of Finance, add local education surcharges to taxes.