铁皮石斛生态养生产业园项目可行性研究报告

铁皮石斛生态养生产业园项目可行性研究报告铁皮石斛生态养生产业园项目可行性研究报告#附表二：借款还本付息计划表序号项目建设期运营期123456789101112借款及还本付息1借款金额15002000借款余额2本年应计利息2452622813003213443683934213应付利息累计2455077881088140917532120251429354本年还本付息498498498498498498498498498其中：还本253271290310332355380407435付息24522720818816614311892635年末偿还借款本息累计4989971495199324922990348839874485

附表三：项目建设投资估算表（万兀）序号工程或费用名称建筑工程费设备购置费安装工程费其他费用合计投资比例（%1工程费用23811470198405084.38%1.1主体工程1458851122243050.63%1.2辅助工程2921702448610.13%1.3公用工程3652133060812.66%1.4总图运输工程12271102034.22%1.5服务性工程项06%1.6工器具及生产家具81811.69%2工程建设其他费用4504509.38%2.1土地使用权费3003006.25%2.2建设管理费50501.04%2.3可行性研究费20200.42%2.4勘察设计费20200.42%2.5环境影响评价费30300.63%2.6办公及生活家具购置费30300.63%3预备费3003006.25%3.1基本预备费2002004.17%3.2涨价预备费1001002.08%4建设投资238114701987504800100.00%投资比例（%49.61%30.63%4.13%15.63%100.00%

附表四：固定资产折旧及无形资产摊销估算表（万元）序号项目合计运营期4567891011121固定资产折旧1.1设备折旧原值1800折旧率:9.50%折旧费1539171.0171.0171.0171.0171.0171.0171.0171.0171.0净值1629.01458.01287.01116.0945.0774.0603.0432.0261.01.2房屋折旧原值2000折旧率3.20%折旧费57664.064.064.064.064.064.064.064.064.0净值1936.01872.01808.01744.01680.01616.01552.01488.01424.01.3固定资产净值小计3565.03330.03095.02860.02625.02390.02155.01920.01685.01.4固定资产折旧小计2115235.0235.0235.0235.0235.0235.0235.0235.0235.02无形资产摊销原值1000摊销费18020.020.020.020.020.020.020.020.020.0净值980.0960.0940.0920.0900.0880.0860.0840.0820.03折旧及摊销总计255.0255.0255.0255.0255.0255.0255.0255.0255.0

附表五：总成本费用估算表（万元）序号项目运营期456789101112生产负荷100%100%100%100%100%100%100%100%100%1外购原材料1500.01500.01500.01500.01500.01500.01500.01500.01500.02外购燃料、动力350.0350.0350.0350.0350.0350.0350.0350.0350.03职工薪酬450.0450.0450.0450.0450.0450.0450.0450.0450.04修理费500.0500.0500.0500.0500.0500.0500.0500.0500.05其他费用200.0200.0200.0200.0200.0200.0200.0200.0200.06经营成本3000.03000.03000.03000.03000.03000.03000.03000.03000.07折旧费235.0235.0235.0235.0235.0235.0235.0235.00.08摊销费20.020.020.020.020.020.020.020.020.09利息支出498.3498.3498.3498.3498.3498.3498.3498.3498.310总成本费用3753.33753.33753.33753.33753.33753.33753.33753.33518.3其中：可变成本1850.01850.01850.01850.01850.01850.01850.01850.01850.0固定成本1903.31903.31903.31903.31903.31903.31903.31903.31668.3

附表六：流动资金估算表（万元）序号项目最低周转天数周转次数计算期456789101112生产负荷100%100%100%100%100%100%100%100%100%1流动资产1154115411541154115411541154115411541.1应收账款9047507507507507507507507507501.2预付账款1.3现金12032172172172172172172172172171.4存货1871871871871871871871871871.4.1原材料6065858585858585858581.4.2燃料24152323232323232323231.4.3在产品5723939393939393939391.4.4产成品8456767676767676767672流动负债1541541541541541541541541542.1应付账款30121541541541541541541541541542.2预收账款3流动资金1000100010001000100010001000100010004流动资金本年增加额100000000000

附表七：营业收入估算表（力兀）序号项目计算期第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年1铁皮石斛亩产量（Kg）400400400400400400400400400400400亩数2080808080808080808080年产量（Kg）800032000320003200032000320003200032000320003200032000鲜草单价（元/Kg）10001000100010001000100010001000100010001000铁皮枫斗单价（元/Kg）1000010000100001000010000100001000010000100001000010000预计收入小计80032004000400040004000400040004000400040002农业观光养生旅游等产业2.1风情小屋个数303030303030303030收入（万兀）3003003003003003003003003002.2其他700700700700700700700700700总收入小计1000100010001000100010001000100010003年总收入8003200500050005000500050005000500050005000

附表八：增值税、营业收入和营业税金及附加详细估算表（万元）序号项目计算期4567891011121营业税2消费税3增值税5365365365365365365365365363.1产出销项税额8508508508508508508508508503.2运营投入进项税额315315315315315315315315315外购原材料255255255255255255255255255外购燃料、动力6060606060606060603.3抵扣固定资产进项税0000000004营业税金及附加6464646464646464644.1城市维护建设税3737373737373737374.2教育费附加1616161616161616164.3地方教育附加111111111111111111

附表九：项目投资现金流量表（万元）计算期序号项目建设期运营期123456789101112生产负荷60%100%100%100%100%100%100%100%100%100%1现金流入800.03200.05850.0!5850.05850.05850.05850.05850.05850.05850.09354.71.1营业收入800.03200.05000.0!5000.05000.05000.05000.05000.05000.05000.05000.01.2销项税额850.0850.0850.0850.0850.0850.0850.0850.0850.01.3回收资产余值2505.01.4回收流动资金999.72现金流出500.02300.03000.04914.0:3914.33914.33914.33914.33914.33914.33914.33914.32.1建设投资500.02300.03000.02.2流动资金10002.3经营成本3000.0:200.03000.03000.03000.03000.03000.03000.03000.02.4进项税额314.5314.51314.5314.5314.5:314.5314.5314.5314.52.5应纳增值税535.5535.5:535.5535.5535.5535.5535.5535.5535.52.6营业税金及附加64.364.364.364.364.364.364.364.364.32.7维持运营投资3所得税前净现金流量-500.0「-1500.0P200.0936.01935.7:1935.71935.71935.7[1935.71935.71935.75440.54累计税前净现金流量-500.0-2000.0-1800.0-864.010'71.83007.54943.26879.08814.710750.512686.218126.7

续表5调整所得税311.7311.7311.7311.7311.7311.7311.7311.7311.76所得税后净现金流量-500.01-1500.0200.0624.31624.1：1624.11624.11624.1[1624.11624.11624.15128.87累计税后净现金流量-500.0-2000.0[-1800.0-1175.7760.12695.84631.66567.38503.010438.812374.517815.08项目指标Y、匚、八税刖所得税刖静态回收期3.45财务净现值FNPV(12%¥6,105.75财务净现值FNPV(60%¥-213.51财务内部收益率50.20%税后所得税后静态回收期3.53财务净现值FNPV(10%¥5,917.03财务净现值FNPV(50%¥-173.83财务内部收益率43.93%

附表十：项目资本金财务现金流量表序号项目建设期运营期123456789101112生产负荷100%100%100%100%100%100%100%[100%100%100%1现金流入32005850585058505850585058505850585093551.1营业收入80032005000500050005000500050005000500050001.2销项税额08508508508508508508508508501.3回收资产余值25051.4回收流动资金10002现金流出r5oo150029475279499850195040506350885115514359172.1项目资本金500150003002.2长期借款本金偿还02712903103323553804074354502.3流动资金借款本金偿还7002.4借款利息支付0498498498498498498P4984984982.5经营成本21003000300030003000300030003000300030002.6进项税额2203153153153153153153153153152.7增值税375536536536536536536P5365365362.8营业税金及附加456464646464646464642.9维持运营投资2.10所得税207296296296296296296:2962963543净现金流量-500-15002535718528318107877627357073438

附表十一：项目财务计划现金流量表（万元）序号项目建设期运营期123456789101112生产负荷60%100%100%100%100%100%100%100%100%100%1经营活动净现金流量0.00.0797.11624.11624.11624.11624.11624.1162411624.11624.16208.51.1现金流入0.00.03744.05850.05850.05850.05850.05850.0585)0.05850.05850.010434.41.1.1营业收入800.03200.05000.05000.05000.05000.05000.050()0.05000.05000.05000.01.1.2增值税销项税额544.0850.0850.0850.0850.0850.0850.0850.0850.0850.01.1.3补贴收入1.1.4其他流入4584.4:1.2现金流出0.00.02946.94225.94225.94225.9，4225.94225.942；>5.94225.94225.94225.91.2.1经营成本2100.03000.03000.03000.03000.03000.030()0.03000.0:3000.03000.0:1.2.2增值税进项税额220.2314.5314.5314.5314.5314.5314.5314.5314.5314.51.2.3营业税金及附加45.064.364.364.364.364.364.364.364.364.31.2.4增值税374.9535.5535.5535.5535.5535.5535.5535.5535.5535.51.2.5所得税206.9311.7311.7311.7311.7311.7311.7311.7[311.7311.7:2投资活动净现金流量-500.0-2300.00.0-999.70.00.00.00.00.00.00.00.02.1现金流入2.2现金流出500.02300.00.0999.70.00.00.00.00.00.00.00.0

续表2.2.1建设投资500.02300.0222维持运营投资223流动资金0.0999.73筹资活动净现金流量500.04300.0-751.6230.3-788.3-808.7-830.4-8!53.6-8785-905.1-933.6-699.83.1现金流入500.04300.00.0999.70.00.00.00.00.00.00.00.03.1.1项目资本金投入500.02300.00.0299.93.1.2维持运营投资3.1.3建设投资借款0.02000.03.1.4流动资金借款0.0699.83.1.5短期借款3.2:现金流出0.00.0751.6769.4788.3808.7830.4853.6878.5905.1:933.6699.8:3.2.1各种利息支出498.3498.3498.3498.3498.3498.3498.3[498.3498.3「3.2.2偿还长期借款本金253.3271.1290.0310.3332.1355.3380.2406.8435.33.2.3偿还流动资金借款本金699.83.2.4偿还短期借款本金3.2.5股利分配4［净现金流量0.02000.045.5854.7835.7815.4793.7770.5745.6719.0690.55508.75累计盈余资金0.02000.02045.52900.13735.94551.3!5345.06115.4686>1.07580.08270.513779.2

附表十二：禾U润表与利润分配表（万元）序号项目运营期456789101112生产负荷100%100%100%100%100%100%100%100%100%1营业收入5000.05000.05000.05000.05000.05000.05000.05000.05000.02营业税金及附加64.364.364.3 [64.3P64.3:64.364.3:64.3:64.33总成本费用3753.33753.33753.33753.33753.33753.33753.33753.33753.34补贴收入5利润总额1246.71246.71246.711246.7P1246.7:1246.71246.7:1246.7P1246.76弥补以前年度亏损7应纳税所得额1246.71246.71246.71246.71246.71246.71246.71246.71246.78所得税311.7311.7311.7T311.7r311.7「311.7311.7:311.7P311.79税后净利润935.0935.0935.0935.0935.0935.0935.0935.0935.010盈余公积金93.593.593.593.593.593.593.593.593.511累计盈余公积金93.5187.0280.51374.0P467.5「561.0654.51748.0P841.512累计净利润935.01870.02805.03740.04675.05610.16545.17480.18415.113可供分配利润841.5841.5841.5841.5841.5841.5841.5841.5841.514未分配利润841.5841.5841.5”841.5P841.5「841.5841.51841.5P841.515累计未分配利润841.51683.02524.53366.04207.55049.05890.66732.17573.6

附表十三：项目资产负债表（万元）序号项目建设期运营期1234567891011121资产500.04800.0()590.5&144.08924.89485.210023.910539.311029.911493.911929.4116365.71.1流动资产总额0.02000.0:2045.54()54.0488985705.26498.97269.38014.98733.99424.416365.71.1.1货币资金0.02000.0:2045.53-16.8395254768.05561.76332.17077.77796.78487.213995.8现金0.0216.7216.7216.7216.7216.7216.7216.7216.7216.7累计盈余资金0.02000.0:2045.529)00.1373594551.35345.06115.46861.07580.08270.513779.21.1.2应收账款750.0:750.0750.0:750.0750.0P750.0750.0750.0:750.01.1.3预付账款0.00.00.00.00.00.00.00.00.01.1.4存货187.2187.2187.2187.2187.2187.2187.2187.2187.21.1.5其他P1432.71.2在建工程500.02800.01.3固定资产净值3565.03330.03()95.0286>0.02625.02390.02155.01920.01685.00.01.4无形及其他资产净值980.0960.0940.0920.0