Other expenses of construction projects, contents of other expenses of construction projects

According to the composition and content of other expenses of construction projects of the Ministry of Construction, there are the following items:

1. Compensation for land requisition and demolition. Refers to the compensation for land acquisition and demolition that should be paid according to the scope stipulated in the approved design documents and the provisions of the Land Administration Law of the People's Republic of China and other laws and regulations.

Specifically, it includes the following contents:

(1) Land compensation fee: land compensation fee for expropriation, compensation fee for the overground and overground attachments and young crops of the expropriated land, vegetable field development and construction fund paid by suburban cities for requisitioning vegetable fields, cultivated land occupation tax or urban land use tax, land registration fee, land acquisition management fee, etc.

(2) Subsidies for resettlement of cultivated land requisitioned: Subsidies for resettlement of agricultural population required for farmland requisitioned.

(3) Land acquisition and relocation expenses: compensation for the relocation of houses and ancillary structures and urban public facilities on the requisitioned land, relocation transportation expenses, subsidies for the loss of production and production caused by the relocation of enterprises, and relocation management fees.

(4) Compensation fee for reservoir inundation treatment of water conservancy and hydropower projects: refers to the relocation fee for rural migrants, compensation fee for urban relocation, recovery fee for industrial and mining enterprises, compensation fee for transportation, electric power, communication, broadcasting, pipe network and water conservancy, relocation, bottom cleaning fee, protection project fee and environmental impact compensation fee in the reservoir area.

2. Management fee of the construction unit. Refers to the construction project from project initiation, preparation, construction, joint debugging to completion; The whole process management expenses such as death acceptance, delivery and post-construction evaluation. Its contents include:

1) Organization expenses of the construction unit: refers to the expenses for purchasing necessary office equipment, living furniture, appliances, transportation, etc. Ensure the normal preparation and construction of new projects.

2) Funds of the construction unit: including:

① Employee's basic salary, salary subsidy, labor insurance fee, employee welfare fee, trade union fee, labor protection fee, office fee, travel fee, transportation fee, fixed assets fee, tools and appliances fee, technical books and materials fee, employee education fee, project bidding fee, project quality supervision and inspection fee, contract notarization fee, consulting fee, legal consultant fee, audit fee, business entertainment fee, completion delivery fee, cleaning fee and completion acceptance fee, etc.

② Property tax, vehicle tax, ship use tax and stamp duty.

(3) Project supervision fee (refers to the fee for entrusting the project supervision department to carry out project supervision):

(4) Temporary facilities fee.

3. Research and testing costs. Refers to the necessary research and test for providing or verifying the design parameters and data of this construction project, as well as the expenses required for the test and verification in the construction according to the design regulations, including the labor cost, material cost, test equipment and instrument use fee required for the research and test by oneself or by entrusting other departments.

4. Survey and design fees. Refers to the cost of providing project proposal, feasibility study report and design documents for this construction project. The specific contents include:

(1) Expenses for compiling project proposal, feasibility study report and investment estimation, engineering consultation and evaluation, and investigation, design, research and test for compiling the above documents;

(2) commissioned by the survey and design units for preliminary design, construction drawing design, budget preparation and other expenses;

(3) the cost of the survey and design work completed by the construction unit itself within the prescribed scope.

5. Engineering insurance premium. Refers to the cost of implementing the insurance part of the project according to the needs during the construction period.

6. Power supply subsidies and power construction funds. Refers to the power supply subsidies and power construction funds that should be delivered for new projects according to regulations.

7. Office and living furniture purchase expenses. Refers to the expenses of office and living furniture and appliances necessary for normal production, living and management in the initial stage of new projects or supplementary expenses for reconstruction and expansion projects. The cost includes the purchase cost of furniture, appliances and appliances such as offices, conference rooms, data archives rooms, reading rooms, recreation rooms, staff canteens, barbershops, bathrooms, single dormitories and nurseries, kindergartens, infirmary, guest houses and children's schools that must be built according to the design documents.

8. Production preparation fee. Refers to the expenses incurred by newly-built enterprises or enterprises with new production capacity to make necessary production preparations to ensure completion and delivery. The fee includes:

(1) Training fees, wages, wage subsidies, employee welfare fees, travel expenses, transportation fees, study materials fees, study fees, labor protection fees, etc.

(2) Wages, wage subsidies, employee welfare expenses, travel expenses and transportation expenses, labor protection expenses, etc. Personnel who enter the factory in advance to participate in construction, equipment installation and debugging, and are familiar with process flow and equipment performance.

9. Other expenses for technology introduction and imported equipment. The fee includes the following items:

(1) Travel expenses, installation expenses, living expenses, etc. Send personnel to carry out design liaison, equipment and materials supervision and training for the introduction of technology and equipment.

(2) Travel expenses, living expenses and reception expenses of foreign engineers and technicians in China:

(3) Interest on foreign design and technical data, software, patents and technology transfer fees, installment payment or deferred payment.

(4) Surveying and mapping, inspection and commodity inspection fees for imported equipment.

10. Water resource fee. Refers to the water resources fee levied in accordance with the provisions of the People's Republic of China (PRC) Water Law when the construction project directly takes water from underground or rivers and lakes.

1 1. Construction organization relocation fee. Refers to the construction enterprise designated by the construction unit to undertake the construction task, and the one-time relocation cost from the original station to the project location. Including: travel expenses of relocated workers (including their families), wages during relocation, transportation and miscellaneous expenses of construction machinery and equipment, tools and tools, and turnover materials.

12. Joint debugging fee. Refers to new enterprises or new capacity expansion enterprises. Before the completion inspection and acceptance, according to the engineering quality standards stipulated in the design, the expenses incurred in the joint trial operation of the whole production line or workshop with no load or load are greater than the difference of the trial operation income, but excluding the debugging expenses and trial operation expenses payable under the equipment installation engineering expenses. This expense includes: the consumption of materials, fuel, oil and power required for trial operation, the consumption of materials such as low-value consumable crystals, the use fee of machinery, the salary of joint trial operation personnel, and the salary and management expenses of construction enterprises participating in trial operation. Commissioning income refers to the sales income and other income of commissioning products.