房地产开发项目成本及土地增值税预测表

房地产项目开发成本估算与成本费用分析表,,,,,,,

日期2011年4月30日单位：万元,,,,,,,

项目名称,,,,应付金额,已付金额,未付金额,备注

房地产开发成本,（一）土地成本,土地使用权,土地使用权出让金,16900.00,16900.00,0.00,土地出让金

,,,契税及附加,507.00,507.00,0.00,契税

,,,土地迟缴滞纳金,66.64,66.64,0.00,滞纳金

,,,其他,,,0.00,

,,,,,,,,

,,,小计,17473.64,17473.64,0.00,

,,土地征用费,土地补偿费,,,0.00,

,,,劳动力安置补助,,,0.00,

,,,青苗补偿费,,,0.00,

,,,农作物补偿费,,,0.00,

,,,耕地占用税,,,0.00,

,,,土地使用费,,,0.00,

,,,土地闲置费,,,0.00,

,,,土地变性补交款,,,0.00,

,,,征地管理费,,,0.00,

,,,其他,,,0.00,

,,,小计,0.00,0.00,0.00,

,,拆迁安置补偿费,拆迁安置费,,,0.00,

,,,拆迁补偿费,,,0.00,

,,,安置及动迁支出,,,0.00,

,,,回迁房建造支出,,,0.00,

,,,危房补偿费,,,0.00,

,,,其他,,,0.00,

,,,小计,0.00,0.00,0.00,

,,,合计,17473.64,17473.64,0.00,

房地产开发成本,（二）前期工程费,规划设计筹建,勘测费,27.19,27.19,0.00,

,,,测绘,4.68,4.68,0.00,

,,,放样、人防、消防,5.66,5.66,0.00,

,,,设计费,211.38,193.85,17.53,联和设计院、上海科源

,,,可行性（招投标代理）,6.88,3.40,3.48,华越会计师事务所

,,,环评,0.50,0.50,0.00,

,,,图审,8.12,8.12,0.00,

,,,拍卖合同出让费,9.29,9.29,0.00,

,,,造价咨询费,30.02,12.00,18.02,小蒋、孙林

,,,小计,303.72,264.68,39.04,

,,三通一平,场地平整费,33.77,33.77,0.00,

,,,通水,,,0.00,

,,,通电,50.64,50.64,0.00,

,,,通路,,,0.00,

,,,其他,0.69,0.69,0.00,市政占道费

,,,小计,85.10,85.10,0.00,

,,政府代收代缴费,市政设施费,30.00,30.00,0.00,

,,,墙改费,47.98,47.98,0.00,

,,,散装水泥,7.20,7.20,0.00,

,,,物业维修基金,127.86,14.58,113.28,

,,,可收回物业维修基金,-109.60,0.00,-109.60,交房时向住户收30元/平方

,,,防雷、白蚁,10.89,10.89,0.00,

,,,其他,,,0.00,

,,,,,,,,

,,,,,,0.00,

,,,小计,114.33,110.65,3.68,

房地产开发成本,,各项临时工程,临时水,,,0.00,

,,,临时电,,,0.00,

,,,临时路,,,0.00,

,,,临时售楼部,58.03,58.03,0.00,

,,,售楼部临建规划保证金,3.33,3.33,0.00,县规划建筑设计事务所

,,,其他,100.29,100.29,0.00,前期钢棚

,,,小计,161.65,161.65,0.00,

,,,四项合计,664.80,622.08,42.72,

,（三）基础设施建设费,供热设施,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,小计,0.00,0.00,0.00,

,,供水设施,自来水工程,100.00,0.00,100.00,

,,,,,,,,

,,,,,,,,

,,,小计,100.00,0.00,100.00,

,,供电设施,电力工程,450.00,200.00,250.00,

,,,,,,,,

,,,,,,,,

,,,小计,450.00,200.00,250.00,

,,供气设施,燃气管道,136.00,60.00,76.00,

,,,,,,,,

,,,,,,,,

,,,小计,136.00,60.00,76.00,

,,,四项合计,686.00,260.00,426.00,

房地产开发成本,,通信设施,弱电工程,148.00,44.40,103.60,

,,,有线电视,35.38,35.38,0.00,

,,,电信工程,40.00,20.00,20.00,

,,,,,,0.00,

,,,小计,223.38,99.78,123.60,

,,照明设施,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,小计,0.00,0.00,0.00,

,,绿化及其他,园林绿化,,,0.00,

,,,排污,,,0.00,

,,,排洪,,,0.00,

,,,环境卫生,,,0.00,

,,,其他,,,0.00,

,,,,,,,,

,,,,,,,,

,,,小计,0.00,0.00,0.00,

,,项目内道路及其他,场外工程,420.00,0.00,420.00,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,小计,420.00,0.00,420.00,

,,,四项合计,643.38,99.78,543.60,

,,,八项合计,1329.38,359.78,969.60,

房地产开发成本,（四）建筑安装工程费,建筑工程费,测桩费,46.51,46.51,0.00,

,,,桩基工程,1325.00,1275.00,50.00,

,,,土建工程,7200.00,3500.00,3700.00,

,,,监理费用,25.98,18.00,7.98,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,小计,8597.49,4839.51,3757.98,

,,项目安装工程费,门窗工程,465.00,200.00,265.00,

,,,外墙装饰工程,315.00,100.00,215.00,

,,,泳池设备工程,11.00,0.00,11.00,

,,,电梯工程,235.00,235.00,0.00,

,,,架空层装饰工程,200.00,26.00,174.00,

,,,电箱安装,81.00,8.10,72.90,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,,,,,,

,,,小计,1307.00,569.10,737.90,

,,,合计,9904.49,5408.61,4495.88,

房地产开发成本,（五）配套设施,配套设施,会所,,,0.00,

,,,锅炉房,,,0.00,

,,,水塔,,,0.00,

,,,公共厕所,,,0.00,

,,,自行车棚,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,其他,,,0.00,

,,,小计,0.00,0.00,0.00,

,,零星配套设施,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,小计,0.00,0.00,0.00,

,,,合计,0.00,0.00,0.00,

房地产开发成本,房地产开发费用,（一）管理费用,工资及福利,380.56,224.54,156.02,2011-2012年职工工资预提

,,,折旧费,178.32,22.43,155.89,汽车可提折旧

,,,办公费,71.04,51.04,20.00,2011-2012年预提办公费用

,,,业务招待费,156.91,136.91,20.00,2011-2012年预提招待费用

,,,汽车费,17.98,17.98,0.00,

,,,社保费,28.02,13.02,15.00,2011-2012年职工社保费用

,,,差旅费,19.15,19.15,0.00,

,,,公积金,1.86,1.86,0.00,

,,,职工教育经费,0.15,0.15,0.00,

,,,,,,0.00,

,,,,,,0.00,

,,,其他,19.24,19.24,0.00,

,,,小计,873.23,506.32,366.91,

,,（二）销售费用,广告宣传费,292.66,292.66,0.00,按销售收入2-3%

,,,销售代理费,,,0.00,按销售收入1.5-2%

,,,其他销售费,,,0.00,按销售收入0.5-1%

,,,,,,0.00,

,,,,,,0.00,

,,,小计,292.66,292.66,0.00,

,,（三）财务费用,期间利息,-61.13,-61.13,0.00,承兑保证金利息

,,,其他财务费用,76.30,76.30,0.00,财务顾问费

,,,开发利息,2394.35,2394.35,0.00,往来借款利息

,,,小计,2409.52,2409.51,0.00,

,,,合计,3575.41,3208.49,366.92,

房地产开发期间的税金及附加,房地产税金,销售税金,营业税5%,1807.72,1424.91,382.81,

,,,城建税5%,90.39,71.25,19.14,

,,,教附费3%,54.23,42.75,11.48,

,,,地方教附费2%,36.15,28.50,7.65,

,,,水利基金1‰,36.15,28.50,7.65,

,,,印花税,18.07,14.25,3.82,

,,,小计,2042.71,1610.16,432.55,

,,,企业所得税,135.69,53.81,81.88,

,,开发环节税金,土地使用权税,71.51,52.94,18.57,

,,,印花税,13.47,13.47,0.00,

,,,其他,,,0.00,

,,,小计,84.98,66.41,18.57,

,,土地增值税,增值额未超过扣除金额50%的部分,税率30%,速算扣除系数0,增值额30%,说明：扣除项目指取得土地使用权所支付的金额；开发土地的成本、费用；新建房及配套设施的成本、费用或旧房及建筑物的评估价格；与转让房地产有关的税金；财政部规定的其他扣除项目

,,,增值额超过扣除项目金额50%，未超过100%的部分,税率40%,速算扣除系数5%,增值额40%-扣除项目金额的5%,

,,,增值额超过扣除项目金额100%，未超过200%的部分,税率50%,速算扣除系数15%,增值额50%-扣除项目金额的15%,

,,,增值额超过扣除项目金额200%的部分,税率60%,速算扣除系数35%,增值额60%-扣除项目金额的35%,

,,,状元名园项目实际结算增值税,,,,计算方法

,,,状元名园项目预征增值税,536.21,383.09,153.12,按预售款2%计提

,,,状元名园项目增值税应补退税额,-536.21,-383.09,,

,,,小计,0,0,0,

,,,合计,2263.38,#NAME?,#NAME?,

状元名园1-8号楼商品房款,,,91.75%,33171.48,28153.58,5017.9,

状元名园地下室车位款,,,8.25%,2982.9,552.9,2430,

合计,,,,36154.38,28706.48,7447.9,

项目名称,,,占比（%）,预计支出,实际支出,应付支出,备注

土地成本,,,48.33%,17473.64,17473.64,0,占销售的比率

前期、基础、建筑安装、配套成本,,,32.91%,11898.67,6390.47,5508.2,占销售的比率

各项期间费用,,,9.89%,3575.41,3208.49,366.92,占销售的比率

各项税金,,,6.26%,226