新建石台县毛竹制品精加工项目可行性研究报告.doc

石台县毛竹制品精加工项目可行性研究报告一、 项目基本概况1. 1项目名称：石台县XX竹制品精加工项目1. 2项目建设单位：石台县XX竹业有限责任公司（筹）1. 3项目负责人：1. 4项目属性：私营股分合作制1.5项目性质：新建1. 6项目技术依托:1. 7项目联系电话：二、 项目提出的背景及意义2. 1是山区林业产业化发展的迫切需求。靖安县位于江西省西北部，东界安义县，南邻奉新县，西毗修水县，北倚武宁县，东北连永修县，距省会南昌84公里。靖安县现辖5镇6乡，县政府所在地双溪镇。全县总面积1377.49平方公里，其中山地占84%，丘陵占12%，岗阜平原和河谷平原占4%，是一个山区林业县。靖安地处中亚热带湿润气候带，年平均气温17，降水量1653.2毫米，无霜期266天，气候温和，四季分明，雨量充沛，日照充足，霜期较短，植物生长季节长。靖安不仅是全国椪柑之乡、诗词之乡，还是全国科技兴林示范县、生态建设示范县、水土保护十百千建设示范县、沼气工程建设示范县。靖安物产丰富，森林茂密，木竹资源丰富，有林面积101827公顷，森林覆盖率达79.3%，是江西省17个重点林业县之一。珍贵树种和珍稀动物种类繁多。1977年靖安香樟被选伐调运北京修建毛主席纪念堂。农林特产丰富，尤以椪柑为最，总面积达6.8万亩。2003年中国优质产品开发服务协会授予靖安县“中国椪柑之乡”称号，并经农业部农产品质量安全中心认证，准予使用无公害农产品标志。2003年末，全县有耕地面积136640亩，建立了椪柑、大米、蔬菜、茶叶等江西省无公害农产品生态基地。近年来，靖安县在国家和省市有关部门的大力支持下，全力实施扶贫攻坚战略，大力调整农村产业结构，依据优越的生态条件，大力发展山区经济，全县绿色果品、高山蔬菜、木竹制品生产得到了空前的发展。当前，随着全县山区资源开发的逐步深入，全县竹业生产将有增无减。但由于缺乏深度加工企业，绝大部分毛竹仅靠直接进入流通市场已难以转化为商品优势。据初步调查，目前全县每年约有近数百万斤毛竹老在山上、烂在竹园里，如此下去，必将制约全县林产品商品率的提高和产品附加值的提升，最终会导致林农增收缓慢，严重挫伤农民调整农业结构的积极性。而兴建一批上规模的竹制品精加工企业已势在必行，这不仅是延伸毛竹产业链条的需要，更是确保农民增收、产业增效的需要，是一项促进全县生态农业发展，全面推进林业产业化的重要环节。2.2 项目市场前景十分看好。随着人们生活水平的提高，许多人愿意追求一种清新自然、朴素优雅的田园生活。尤其是在炎夏，以竹为原料制作的竹屏、竹席、竹帘、竹垫、竹扇等竹制品，更为人们所喜爱。于是，曾一度失宠的竹制品又悄然重返百姓家庭。据了解，近年来，竹帘、竹席、竹地板等竹制日用品在市场上十分畅销。另外，近年来我国餐具消费速度猛增，现有的大量一次性餐具对环境大都存在环境污染问题，因此，具有环保功能的竹制绿色餐具或食品包装容器必将迎来一个灿烂美好的销售前景。我国竹林资源丰富，竹林生长快，四季成材。如果使用竹材料生产餐具或食品包装容器的话，不仅能保证原材料供应无后顾之忧，而且竹材料餐具或食品包装容器在生产和使用的过程中无污染，有利于环境保护。同时，用竹材料制成的餐具或食品包装容器还保留了竹子所特有的自然清香、淳朴色调和刚柔相济的特性，这是其它材料生产的产品所无法比拟的。目前，我国竹材料餐具或食品包装容器的研发和生产还处在起步阶段。有识之士一旦抓住这大好机遇，必将赢得无限商机。3项目符合国家产业政策和行业发展规划。近年来，随着国家天然林保护政策的实施和以竹代木产业政策的推动，竹产业应运而生。我国加入WTO后，竹制系列产品销售渠道进一步拓宽，市场前景看好。开发生产优质系列竹产品是我国基本国情的需要，是市场经济发展的产物，也是社会文明进步的体现。党的十六大提出了全面建设小康社会的奋斗目标，随着小康进程的加快，人民群众对生活质量、消费档次的需求将不断提高，而衡量生活质量最主要的指标是生活环境、生存环境。因此，国家十分注重环境和资源的协调发展。当前，全国各地正围绕推进竹制产品区域布局，实施竹产品竞争力提升科技行动计划，以优质系列竹产品生产、加工等环节的关键技术为重点方向，优化资源配置，调整产业结构，努力提高竹业产业化经营水平，促进竹业增效和林农增收。三、项目建设的有利条件3.1原料充沛、品质优良靖安县是江西省的产竹大县，现有毛竹林面积20余万亩，立竹量3100多万根，毛竹资源十分丰富。县委、县政府根据市场经济规律要求，立足县情，为加快全县特色农业的发展，制定了以毛竹为主导产业的发展战略，充分发挥本地毛竹资源优势，变资源优势为经济优势，确保“山上再造”工程顺利实施。“八五”期间以来，该县致力于毛竹产业的发展，已取得一定成效。丰富的原材料资源，为本项目的发展提供了良好的条件。3.2建厂条件较好本项目拟选择在位于该县宝峰镇庙前街周坊采育林场境内，租赁部分厂房和场地，再征用部分地皮进行建设，这里交通便利，居国道、省道较近，且水、电、路配套，无需太大的固定资产投资。3.3项目法人代表素质较高本项目法人代表吴国良，现年35岁，高中文化，早在1995年就开始从事木竹购销业务，积累了一定的生产经营经验。2003年开始，他又围绕牯牛降生态旅游开发，创办土鸡养殖场，取得了良好的经济效益和社会效益。吴国良同志，年富力强，勇于开拓，诚实守信，具有较强的经营管理经验，在当地政界和民间口碑较好，是一位不可多得的企业经营者。3.4技术依托单位值得信赖本项目技术依托单位是安徽农业大学林产品开发中心，该所是我国从林产品开发的权威机构，技术力量雄厚，工艺设备先进，每年都有多项成果获国家科技奖励，与该所共同开发竹制品，一定能够赢得消费者的信赖，一定能在市场上占有一席之地。四、产品市场预测及营销策略方案4.1产品市场预测与供求关系分析随着人民群众生活水平的提高，竹制品国内外市场需求越来越广泛。如目前生产高级空心保健竹凉席、竹筷、竹针、竹牙签等是人们生活的必须品,其产品供不应求,还有各地开发的竹制工艺品、竹地板、竹板材等产品市场同样需求较大。据了解，目前全国竹林面积已达到420多万公顷，已生产了笋食品、竹家具、竹服装、竹工艺等几十个系列、数千个品种的笋竹产品。2001年，全国竹业年产值200多亿元，出口创汇5亿美元。目前，中国竹产业正以面积年增100万亩、产值年增数十个百分点的速度发展。国家林业局1996年将福建的建瓯、顺昌，浙江的临安、安吉，江西的崇义、宜丰，广东的广宁，安徽的广德，湖南的桃江、贵州的赤水等10个县（市）命名为“十大竹子之乡”，它们中的大多数县（市）已初步形成了以笋竹加工、竹林旅游为产业支柱的经济模式，正在实现从“竹子之乡”向“竹业之乡”的跨越。由此可见,本项目建成后,产品市场前景是广阔的。4.2产品销售方案及营销策略一是积极推行“订单农业”。本项目开发要以市场为导向，以销定产，建立龙头企业+基地（协会）+农户的经营模式，分别与基地、与农户签订规范的合同契约。基地组织和农户要按企业的要求，保质保量提供生产原料，保证企业稳定的、优质的加工原料。而加工企业则要向林农提供产前、产中、产后服务，按规定价格收购产品，确保农民利益。加工企业要及时掌握市场信息，开发新产品，创名牌，当龙头，树形象，积极开拓国内外市场。二是积极推行“组合营销”。要积极引进现代企业经营管理模式，特别是在销售上要全力推行“组合营销”，通过代理制和连锁经营，扩大产品的市场覆盖面和占有率。三是积极推行“品牌战略”。现代企业必须重视品牌建设，本项目从一开始就要注重品牌的策划和产品的包装。要引进CI设计，确保产品的社会公众形象和知名度的提升。四是建立一支过硬的销售队伍。要强化公司市场营销部的建设，选贤任能，面向社会招聘一批具有营销知识和技能的社会经纪人、营销业务员等，并在省内外一些重点城市诚招代理商或设立销售处，建立健全市场销售网络和企业自身的销售队伍。五、项目建设规模、内容及实施进度5.1项目建设规模设计年加工毛竹量为4000吨，年产值320万元。5.2项目建设内容 赁高产竹园350亩，租凭期限20年； 用厂区面积2000平方米，其中厂房1000平方米。 建蒸汽烘房1座，建筑面积200平方米； 购置竹制品加工设备20台(套)； 购置双排座工具车一辆；建水电等其它配套设施等。5.3项目实施计划方案2005年811月完成市场调查认证等决策准备工作；2005年12月完成项目可行性研究报告及申报立项工作。2006年元月开始新建或改建维修厂房以及仓库等。2006年3月初步完成土建工作，并着手设备选型、购置、安装、调试等工作。2006年5月投入试生产；2006年6月正式生产，并请有关部门进行项目验收。六、劳动组织、管理构架及运行方案6.1劳动定员：本项目投入生产后，预计劳动定员6080人左右，其中：原料初加工工序10人，精加工工序3040人，包装检验工序10-20人，市场营销人员510人，行管后勤人员35人。6.2管理构架：本项目将全面推行法人负责制和部门责任制，按公司法进行动作，成立董事会、监事会，经营上设总经理1名，副总经理2名（分别分管生产加工和市场营销两大块）其构架为：董事会精加工车间初加工车间市级总代理总经理副总经理副总经理行政办公室市场部质检部生产部原料收购6.3运行管理模式：本项目建成后，经营管理上将采取公司+基地+农户的管理模式，克服林农组织分散、经营规模小、难以有效参与市场竞争的弱点。通过企业与林农结成利益共同体，减少农户生产盲目性和市场风险，确保企业的产品质量。6.4管护制度及措施：由企业与林户签订规范的合同契约，明确双方的权利与义务。农户负责在企业的指导下生产优质的竹制品原料；企业负责以保护价按合同订单收购，并对农户进行生产技术指导和市场信息服务，抓好产品加工质量，不断拓宽市场销售渠道。七、工艺流程及设备选择7.1工艺流程：选材初加工热处理半成品精加工分级检验包装出厂销售7.2设备选择：本项目将采用成套加工设备，具体内容如下：序号设备名称单位数量型号金额（万元）1连环分片机台2152烘房套1103拉丝机套464分片机台127销尖机台438木工小带锯台426寸-32寸19磨光机台2210两面木工刨床台5811砂光机台2212锅炉台1613打包机台40.514磨刀机台20.315木材测温机台10.221配电房座1222安装试调费523不可预见费9合计72八、投资估算及资金筹措8.1投资估算总投资预计为150万元，其中：租赁基地和厂房计20万元；厂房、仓库及办公室改造5万元；设备购置、安装、调试计70万元；水、电、路等基础设施5万元；前期工作经费4万元；人员培训2万元；不可预见费14万元；流动资金30万元；8.2资金来源及筹措本项目总投资资金约150万元，拟采取自筹、招商合股和银行信贷三个渠道解决，其中三个方面的比例是自筹30%，招商30%，信贷40%。九、效益分析9.1经济效益分析本项目建成投产后，年产值320万元，按投资利税率30%测算，年创利税可达96万元，年创纯利润不少于60万元。9.2社会效益分析本项目符合山区实际和林业产业化的发展方向，实施后能够有效伸长竹业的产业链，提升竹产品的附加值，从而拉动农民收入增长，加快山区农民脱贫致富的步伐。同时还可吸纳近百名就业人员，对于转移农村剩余劳动力，促进城镇居民就业和再就业，维护社会稳定，都具有重大的现实意义和深远的历史意义。9.3生态效益评价从大的方面看，随着项目的竣工投产，竹产品的商品率和附加值将会得到很大的提升，农民的植树造林积极性必将得到很大的保护，全县竹业生产将会掀起新的一轮热潮。从项目本身来看，本项目在生产加工过程中，不会产生有毒、有害的废弃物，部分废弃物还可做有机肥料和燃料等加以利用。十、结论通过以上概述和评估论证，本项目所需原料丰富充足，市场需求量较大，产品适销对路，建厂条件较好，具有良好的经济效益、生态效益和社会效益，项目建设的可行性是勿庸置疑的。请删除以下内容，O(_)O谢谢！The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists disdain for this taxation without representation (so-called because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the U.S. Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Income tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flat-rate income tax was imposed in 1867. The income tax was repealed in its entirety in 1872. Income tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Income Tax Act of 1894. The tax at that time was two percent on individual incomes in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers loan & trust, 158 U.S. 601, 15 S. Ct. 912, 39 L. Ed. 1108 1895). After many years of debate and compromise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on income without apportionment among the states. The objectives of the income tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the U.S. income tax system has become very complex. In 1913 the income tax laws were contained in eighteen pages of legislation; the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99-514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a version of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a maximum tax rate for individuals of 67 percent, compared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of war necessity and not to be counted upon as a permanent part of our revenue structure. The high rates put pressure on taxpayers to reduce their taxable income, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business. Ways will always be found to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced personal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelts new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Income Tax Act of 1944 raised the individual maximum rate to 94 percent. The post-World War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to 84.4 percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement income, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement income security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93-406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employers plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage tax-deferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 97-34, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of income for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining income. Many deductions were repealed, such as a deduction available to two-income married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their income tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Clinton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for income tax rates of 15, 28, 31, 36, and 39.6 percent on varying levels of income and for the taxation of social security income if the taxpayer receives other income over a certain level. In 2001 Congress enacted a major income tax cut at the urging of President george w. bush. Over the course of 11 years the law reduces marginal income tax rates across all levels of income. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 percent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flat-rate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of tax differs based on the amount of taxable income.) The flat-rate system would impose one rate, such as 20 percent, on all income and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flat-rate tax has not been adopted in the United States. Regardless of the changes made by legislators since 1913, the basic formula for computing the amount of tax owed has remained basically the same. To determine the amount of income tax owed, certain deductions are taken from an individuals gross income to arrive at an adjusted gross income, from which additional deductions are taken to arrive at the