农村一二三产业融合项目可行性研究报告

目录目录附表附表1销售收入预测表销售收入预测表单位：万元序号项目合计建设期运营期1234567891011一年销售收入442,500--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.00负荷率0%0%20%50%80%100%100%100%100%100%100%1茶叶种植收入412,500--11,000.0027,500.0044,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.00单价（元/亩）11,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.00数量(万亩/年）5.00--1.002.504.005.005.005.005.005.005.002茶休闲旅游业收入30,000--800.002,000.003,200.004,000.004,000.004,000.004,000.004,000.004,000.00单价（元/人次）200.00200.00200.00200.00200.00200.00200.00200.00200.00200.00200.00200.00数量(万人次/年）20.00--4.0010.0015.0020.0020.0020.0020.0020.0020.00销项税额--1,534.003,835.006,136.007,670.007,670.007,670.007,670.007,670.007,670.00二营业税金与附加--55.72139.31222.89278.85278.85278.85278.85278.85278.85营业税消费税城市维护建设费--39.0197.52156.02195.19195.19195.19195.19195.19195.19教育费附加--15.7241.7966.8783.6583.6583.6583.6583.6583.65三增值税--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.50销项税额--1,534.003,835.006,136.007,670.007,670.007,670.007,670.007,670.007,670.00进项税额--976.772,441.923,907.084,881.504,881.504,881.504,881.504,881.504,881.50附表2总成本费用估算表 总成本费用估算表单位：万元序号项目建设期运营期12345678910111原辅料--7,394.0018,485.0029,576.0036,970.0036,970.0036,970.0036,970.0036,970.0036,970.001.1原料--7,040.0017,600.0028,160.0035,200.0035,200.0035,200.0035,200.0035,200.0035,200.001.2辅料--354.00885.001,415.001,770.001,770.001,770.001,770.001,770.001,770.002燃气能源--119.61299.02478.43580.03580.03580.03580.03580.03580.033劳动工资--270.00716.001,147.201,434.001,434.001,434.001,434.001,434.001,434.004修理费175.60224.77561.92878.00878.00878.00878.00878.00878.005折旧费1,987.841,987.841,987.841,987.841,987.841,987.841,987.841,987.846摊销费用341.50341.50341.50341.50341.507其他费用--944.004,699.266,114.267,059.267,059.267,059.267,059.267,059.267,059.267.1销售费用--472.001,180.001,888.002,360.002,360.002,360.002,360.002,360.002,360.007.2管理费用--472.001,180.001,888.002,360.002,360.002,360.002,360.002,360.002,360.007.3财务费用2,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.267.3.1利息支出--2,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.267.3.2流动资金借款利息7.3.3建设资金借款利息8种植区土地流转费900.00900.00900.00900.00900.00900.00900.00900.00900.008总成本--9,803.2127,654.3841,108.1450,150.6350,150.6350,150.6349,809.1449,809.1449,809.148.1可变成本--7,394.0018,485.0029,576.0036,970.0036,970.0036,970.0036,970.0036,970.0036,970.008.2固定成本--2,409.219,169.3811,532.1413,180.6313,180.6313,180.6312,839.1412,839.1412,839.149经营成本--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.0310付现成本--9,803.2125,325.0438,778.8147,821.2947,821.2947,821.2947,821.2947,821.2947,821.29附表3外购原材料表 外购原材料表单位:万元序号项目合计建设期运营期12345678910111原材料费用264,000.00--7,040.0017,600.0028,160.0035,200.0035,200.0035,200.0035,200.0035,200.0035,200.00负荷率0%0%20%50%80%100%100%100%100%100%100%1.1茶叶种植成本264,000.00--7,040.0017,600.0028,160.0035,200.0035,200.0035,200.0035,200.0035,200.0035,200.00单价（元/亩）7,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.00数量(万亩/年）5.00--1.002.504.005.005.005.005.005.005.00进项税额34,320.00--914.202,288.003,660.804,576.004,576.004,576.004,576.004,576.004,576.002其他辅料费用13,275.00--354.00885.001,415.001,770.001,770.001,770.001,770.001,770.001,770.00进项税额1,725.75--46.02114.05184.08230.10230.10230.10230.10230.10230.103原材料辅料合计277,275.00--7,394.0018,485.0029,576.0036,970.0036,970.0036,970.0036,970.0036,970.0036,970.004外购原材料进项税合计36,045.75--961.222,403.053,844.884,806.104,806.104,806.104,806.104,806.104,806.10附表4外购燃料及动力费表 外购燃料及动力费表单位：万元序号项目合计建设期运营期1234567891011负荷率0%0%20%50%80%100%100%100%100%100%100%1燃料费0.000.000.000.000.000.000.000.000.000.000.00单价0.000.000.000.000.000.000.000.000.000.000.00数量0.000.000.000.000.000.000.000.000.000.000.00进项税额0.000.000.000.000.000.000.000.000.000.000.002动力费2.1动力费（电)3810.240.000.00101.61254.02406.43508.03508.03508.03508.03508.03508.03单价（元/度）0.800.800.800.800.800.800.800.800.800.800.800.80数量(万度）635.040.000.00127.01316.52508.03635.04635.04635.04635.04635.04635.04进项税额495.330.000.0013.2133.0252.8466.0466.0466.0466.0466.0466.042.2动力费（水）567.000.000.0018.0045.0072.0072.0072.0072.0072.0072.0072.00单价（元/M3）3.003.003.003.003.003.003.003.003.003.003.003.00数量(万M3）30.000.000.006.0014.0024.0024.0024.0024.0024.0024.0024.00进项税额73.710.000.002.345.859.369.369.369.369.369.369.363外购燃料及动力费4377.240.000.00119.61299.02478.43580.03580.03580.03580.03580.03580.034外购燃料及动力进项税额合计569.040.000.0014.5538.8762.2075.4075.4075.4075.4075.4075.40附表5工资及福利表 工资及福利表单位：万元序号项目合计建设期运营期1234567891011负荷率0%0%20%50%80%100%100%100%100%100%100%1工人工资及福利费--192.00480.00768.00960.00960.00960.00960.00960.00960.00人均工资福利(元/年）32,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.00人数300--601502403003003003003003002管理人员工资额--30.0075.00120.00150.00150.00150.00150.00150.00150.00人均工资福利(元/年）50,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.00人数30--615243030303030303技术人员工资额--48.00120.00192.00240.00240.00240.00240.00240.00240.00人均工资福利(元/年）60,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.00人数40--820324040404040404后勤人员工资额--42.0067.2084.0084.0084.0084.0084.0084.00人均工资福利(元/年）28,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.00人数30--615243030303030305合计--270.00716.001,147.201,434.001,434.001,434.001,434.001,434.001,434.00附表6利润与利润分配表利润与利润分配表单位:万元序号项目合计建设期运营期12345678910111销售(营业)收入--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.002销售税金及附加--55.72139.31222.89278.85278.85278.85278.85278.85278.853增值税--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.504总成本费用--9,803.2127,654.3841,108.1450,150.6350,150.6350,150.6349,809.1449,809.1449,809.145利润总额--1,383.84313.233,640.045,782.025,782.025,782.026,123.526,123.526,123.526弥补以前年度亏损7应纳税所得额--1383.84313.233640.045782.025782.025782.026123.526123.526123.528所得税--207.5846.98546.01867.30867.30867.30918.53918.53918.539税后利润--1176.26266.253094.034913.724913.724913.725204.995204.995204.9910提取盈余公积金和公益金--116.6326.62309.40491.47491.47491.47520.50520.50520.5011可供分配利润-1058.64239.622784.634423.254423.254423.254684.494684.494684.4912应付利润-13未分配利润-1058.64239.622784.634423.254423.254423.254684.494684.494684.4914累计未分配利润-1058.641298.264082.898506.1412929.3817352.6322037.1226721.6231406.11附表7固定资产折旧费用表固定资产折旧费用表单位:万元序号项目合计折旧率建设期运营期12345678910111房屋建筑物1.1原值36434.003.2%36434.0036434.0036434.0036434.0036434.0036434.0036434.0036434.001.2折旧费9229.951153.741153.741153.741153.741153.741153.741153.741153.741.3净值27204.0535280.2634126.5135280.2634126.5132972.7731819.0330665.2829511.542设备2.1原值8780.009.50%8780.008780.008780.008780.008780.008780.008780.008780.002.2折旧费6672.80834.10834.10834.10834.10834.10834.10834.10834.102.3净值2107.207945.907111.807945.907111.806277.705443.604609.503775.403合计(1+2)3.1原值45213.0045213.0045213.0045213.0045213.0045213.0045213.0045213.0045213.003.2折旧费15902.751987.841987.841987.841987.841987.841987.841987.841987.843.3净值29311.2543226.1641238.3139250.4737262.6335274.7833286.9431299.1029311.25附表8无形资产及递延资产摊销表 无形资产及递延资产摊销表单位：万元序号项目合计折旧率建设期运营期12345678910111土地1.1原值-2.50%1.2摊销费1.3净值2无形资产2.1原值2.2摊销费2.3净值3其他资产费用3.1原值1,707.4820%1,707.481,707.481,707.481,707.481,707.483.2摊销费1,707.48341.50341.50341.50341.50341.503.3净值-1,365.981,024.49682.99341.50-4合计4.1原值1,707.481,707.481,707.481,707.481,707.481,707.484.2摊销费1,707.48341.50341.50341.50341.50341.504.3净值1,365.981,024.49682.99341.50附表9流动资金估算表 流动资金估算表单位：万元序号项目最低周转天数周转次数建设期运营期12345678910111流动资产0.000.0017543.2343169.5469013.8486306.1486306.1486306.1486306.1486306.1486306.141.1应收帐款20020.000.006555.5616388.8926222.2232777.7832777.7832777.7832777.7832777.7832777.781.2存货0.000.0010481.8425498.5740741.2950964.1950964.1950964.1950964.1950964.19509原材料15020.000.003080.837702.0812323.3315404.1715404.1715404.1715404.1715404.171540在产品15020.000.003315.348219.0813234.8116609.1816609.1816609.1816609.1816609.181660产成品15020.000.004084.679,577.4115183.1418950.8518950.8518950.8518950.8518950.8518950.851.3现金15020.000.00505.831282.082051.332564.172564.172564.172564.172564.172564.171.4预付账款2流动负债0.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.1应付帐款10360.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.2预收账款3流动资金(1-2)0.000.0017334.5242647.7668180.0085263.0885263.0885263.0885263.0885263.0885263.084流动资金当期增加额0.000.0017334.5225313.2525532.2317083.080.000.000.000.000.00附表10资产负债表 资产负债表单位：万元序号项目建设期运营期12345678910111资产18066.6718066.6619451.6456164.2959571.3964694.3269609.0474523.7679728.7584933.7490138.731.1流动资产总额2426.174852.358663.4911572.1517308.5924760.8632004.9239248.9746441.8153634.6460827.481.1.1应收帐款0.000.006555.5616388.8926222.2232777.7832777.7832777.7832777.7832777.7832777.781.1.2存货0.000.0010481.8425498.5740741.2950964.1950964.1950964.1950964.1950964.19509现金0.000.00505.831282.082051.332564.172564.172564.172564.172564.1725预付账款1.1.5累计盈余资金2426.174852.35-8879.73-31597.39-51706.26-61545.28-54301.22-47057.16-39864.33-32671.49-25478.661.2在建工程15640.4913213.3110788.141.3固定资产净值0.000.000.0043226.1641238.3139250.4737262.6335274.7833286.9431299.1029311.251.4无形资产及其他资产净值0.000.000.001365.981024.49682.99341.500.000.000.000.002负债及投资人权益合计18066.6718066.6619451.6456164.2959571.3964694.3269609.0474523.7679728.7584933.7490138.732.1流动负债总额0.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.1.1短期借款2.1.2应付帐款0.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.1.3预售账款2.1.4其他2.2建设投资借款14466.6714466.6714466.6743400.0043400.0043400.0043400.0043400.0043400.0043400.0043400.002.3流动资金借款2.4负债小计（2.1+2.2+2.3）14466.6714466.6714675.3843921.7844234.8544443.0644443.0644443.0644443.0644443.0644443.062.5投资人权益3600.003600.004776.2612242.5115336.5420251.2625165.9830080.7035285.6940490.6845695.682.5.1资本金3600.003600.003600.0010800.0010800.0010800.0010800.0010800.0010800.0010800.0010800.002.5.2累计储备金和企业发展基金2.5.3累计盈余公积金0.000.00116.62144.25453.65945.131436.601928.072448.572969.073489.572.5.4累计未分配利润0.000.001058.641298.264082.898506.1412929.3817352.6322037.1226721.6231406.11附表11资本金现金流量表 资本金现金流量表单位：万元序号项目合计建设期运营期12345678910111现金流入474,411.25--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0090,911.251.1销售(营业)收入442,500.00--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.001.2回收固定资产余值29,311.2529,311.251.3回收流动资金2,600.002,600.001.4其他现金收入-2现金流出423,972.533,989.885,159.5112,405.7725,511.3439,547.7048,967.4548,967.4548,967.4549,018.6749,018.6792,418.672.1项目资本金10,800.003,600.003,600.003,600.00--2.2借款本金偿还43,400.0043,400.002.3借款利息支付23,002.72389.881,559.512,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.262.4经营成本342,120.73--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.032.5营业税金及附加2,091.02--55.72139.31222.89278.85278.85278.85278.85278.85278.852.6所得税6,158.06--207.5846.98546.01867.30867.30867.30918.53918.53918.532.7维持运营投资--2.8其他现金流出-2.9净现金流量-3,989.88-5,159.51-605.773,988.667,652.3010,032.5510,032.5510,032.559,981.339,981.33-1,507.422.10累计净现金流量-3,989.88-9,149.38-9,755.15-5,766.491,885.8111,918.3721,950.9231,983.4841,964.8151,946.1450,438.722.11累计贴现净现金流量-3,694.33-8,116.78-8,598.65-5,666.86-458.845,863.3711,716.2717,137.5522,130.7026,753.9926,107.48附表12财务计划现金流量表 财务计划现金流量表单位：万元序号项目合计建设期运营期12345678910111经营活动净现金流量71,219.98--1,176.264,934.857,762.639,583.329,583.329,583.329,532.099,532.099,532.091.1现金流入442,500.00--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.001.1.1营业收入442,500.00--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.001.1.2增值税销项税额1.1.3补贴收入-1.1.4其他流入-1.2现金流出371,280.02--10,623.7424,565.1539,437.3749,415.6849,415.6849,415.6849,467.9149,467.9149,467.911.2.1经营成本342,120.73--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.031.2.2营业税金及附加2,091.02--55.72139.31222.89278.85278.85278.85278.85278.85278.851.2.3增值税进项税额1.2.4增值税20,910.21--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.501.2.5所得税6,158.06--207.5846.98546.01867.30867.30867.30918.53918.53918.531.2.6其他流出-2投资活动净现金流量-132,184.56-15,640.49-15,640.49-32,975.01-25,313.25-25,532.23-17,083.082.1现金流入2.2现金流出132,184.5615,640.4915,640.4932,975.0125,313.2525,532.2317,083.082.2.1建设投资46,921.4815,640.4915,640.4915,640.492.2.2维持运营投资-2.2.3流动资金85,263.08--17,33525,31325,53217,083.082.2.4其他流出3筹资活动净现金流量-12,592.6017,286.9116,507.1615,727.41-2,339.26-2,339.26-2,339.26-2,339.26-2,339.26-2,339.26-2,339.26-45,739.263.1现金流入54,200.0018,066.6718,066.6718,066.673.1.1项目资本金投入10,800.003,600.003,600.003,600.003.1.2长期投资借款43,400.0014,466.6714,466.6714,466.673.1.3流动资金借款-3.1.4债券-3.1.5短期借款--3.1.6其他流入-3.2现金流出66,792.60779.751,559.512,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.2645,739.263.2.1各种利息支出23,392.60779.751,559.512,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.263.2.2偿还债务本金43,400.0043,400.003.2.3应付利润（股利分配）-3.2.4其他流出-4净现金流量-73,557.181,646.42866.67-16,071.34-22,716.66-20,108.86-9,839.027,244.067,244.067,192.837,192.83-36,207.175累计盈余资金-434,448.711,646.422,513.09-13,558.25-36,275.91-56,384.78-66,223.80-58,979.74-51,735.68-44,542.85-37,350.01-73,557.18附表13项目投资现金量表项目投资现金流量表单位：万元序号项目合计建设期运营期12345678910111现金流入539,991.250.000.0011800.0029500.0047200.0059000.0059000.0059000.0059000.0059000.00156491.251.1营业收入442,500.000.000.0011800.0029500.0047200.0059000.0059000.0059000.0059000.0059000.0059000.001.2补贴收入-1.3回收固定资产余值29,311.2529311.251.4回收流动资金68,180.0068180.001.5其他现金收入-项目间接收益-2现金流出497,306.5215640.4915640.4943391.1749831.4264423.6065632.4648549.3848549.3848549.3848549.3848549.382.1建设投资(不含建设期利息)46,921.4815640.4915640.4915640.490.000.002.2流动资金85,263.080.000.0017334.5225313.2525532.2317083.080.000.000.000.002.3经营成本342,120.73--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.032.4销售税金及附加2,091.02--55.72139.31222.89278.85278.85278.85278.85278.85278.852.5增值税20,910.21--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.502.6维持运营投资-2.7其他现金流出-项目间接费用-3所得税前净现金流量(1-2)42,684.73-15640.49-15640.49-31591.17-20331.42-17223.60-6632.4610450.6210450.6210450.6210450.62107941.874累计所得税前净现金流量-681,531.58-15640.49-31280.99-62872.16-83203.57-100427.17-107059.63-96609.01-86158.39-75707.76-65257.1442684.735调整所得税6,158.060.000.00207.5846.98546.01867.30867.30867.30918.53918.53918.536所得税后净现金流量（3-5）36,526.67-15640.49-15640.49-31798.75-20378.40-17769.60-7499