Whose property service pricing mode cost?

Measures for the supervision and examination of the pricing cost of property services (for Trial Implementation)

Article 1 In order to improve the scientificity and rationality of the government's formulation of property service charges, these Measures are formulated in accordance with the Measures for the Supervision and Examination of Price Costs and the Measures for the Administration of Property Service Charges formulated by the government.

Article 2 These Measures shall apply to the behavior of the competent pricing department of the government to formulate or adjust the charging standards for property services at government-guided prices and to supervise and examine the pricing costs of related property service enterprises.

The term "property services" as mentioned in these Measures refers to the activities of property service enterprises to maintain, conserve and manage the houses, supporting facilities, equipment and related sites within the property management area, and to maintain environmental sanitation and order.

The term "pricing cost of property services" as mentioned in these Measures refers to the average social cost of property services approved by the competent pricing department.

Article 3 The competent pricing department of the government shall be responsible for organizing and implementing the supervision and examination of the pricing cost of property services, and the competent real estate department shall cooperate with the competent pricing department to carry out the work.

Article 4 Where there are a large number of realty service enterprises within the administrative area, a certain number of representative realty service enterprises may be selected for cost supervision and examination.

Article 5 The supervision and examination of the pricing cost of property services shall follow the following principles:

(1) principle of legality. The expenses included in the pricing cost shall comply with the provisions of relevant laws, administrative regulations and the unified accounting system of the state;

(2) the principle of relevance. Expenses included in the pricing cost shall be those directly or indirectly related to the property service.

(3) Correspondence principle. Expenses included in the pricing cost shall correspond to the contents and standards of property services.

(4) the principle of rationality. The main technical and economic indicators that affect the pricing cost of property services should meet the industry standards or social equity level.

Article 6 The verification of the valuation cost of realty service shall be based on the annual financial accounting report, original vouchers and account books audited by accounting firms or the true, complete and effective cost information provided by realty service enterprises.

Article 7 Valuation cost of property services includes personnel cost, daily operation and maintenance cost of some facilities and equipment of the property, greening maintenance cost, cleaning and sanitation cost, order maintenance cost, public liability insurance cost, office cost, management fee allocation, depreciation of fixed assets and other expenses agreed by the owner.

Article 8 Personnel expenses refer to the salaries of management service personnel, union funds drawn according to regulations, staff education funds, and social insurance expenses such as housing accumulation fund, pension, medical care, unemployment, work injury and maternity insurance that should be paid by property service enterprises according to relevant government regulations.

Article 9 The daily operation and maintenance expenses of the facilities and equipment used in the * * * part of the property refer to the expenses needed to ensure the normal use, operation and maintenance of the facilities and equipment used in the * * * part of the property management area. It does not include the maintenance expenses paid by the construction unit during the warranty period and the maintenance, renewal and transformation expenses paid by the residential special maintenance fund.

Tenth green maintenance fee refers to the green tool purchase fee, green water fee, seedling replacement fee, pesticide and fertilizer fee. Needed for greening management and maintenance. Does not include the seedling planting fee and early maintenance fee paid by the construction unit.

Eleventh cleaning fees refer to the purchase of tools, disinfection and epidemic prevention fees, septic tank cleaning fees, pipeline dredging fees, cleaning materials fees, health fees and other expenses.

Twelfth order maintenance fee refers to the equipment cost, personal insurance and clothing cost paid by the property service enterprise to maintain the order of the property management area. This equipment does not include the monitoring equipment already included in the * * * equipment.

Article 13 The expenses of some facilities and public liability insurance of the property refers to the insurance expenses paid by the property management enterprise for purchasing some facilities and public liability insurance of the property. The insurance policy signed by the property service enterprise and the insurance company and the insurance premium paid shall prevail.

Article 14 Office expenses refer to office supplies, transportation expenses, rent, utilities, heating expenses, communication expenses, books and newspapers and other expenses required by property service enterprises to maintain normal property management activities in the management area.

Fifteenth management fee allocation refers to the management fee that a property service enterprise undertakes to ensure the normal operation of related property services when managing multiple property projects.

Article 16 Depreciation of fixed assets refers to the depreciation amount of fixed assets of property services accrued according to the prescribed depreciation method. Property service fixed assets refer to assets owned by property service enterprises in the property service community, which are directly related to property services and have a service life of more than one year.

Seventeenth other expenses agreed by the owners, refers to the owners' congress or the owners' congress agreed by the property service fees paid in accordance with the provisions.

Eighteenth projects involving the pricing cost of property services shall be audited in accordance with the methods and standards stipulated in Articles 19 to 22 of these Measures.

Nineteenth trade union funds, staff education funds, housing provident fund and medical insurance, pension insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurance premiums are determined according to the approved corresponding wage levels; The proportion of trade union funds and employee education funds shall be determined according to the proportion stipulated by the state, and the proportion of housing accumulation fund and social insurance premium shall be determined according to the proportion stipulated by the local government. If it exceeds the provision ratio, it shall not be included in the pricing cost. Medical insurance premiums shall be charged in social insurance premiums, and shall not be charged repeatedly in other projects; Other expenses that should be charged in the trade union funds and employee education funds shall not be charged repeatedly in related expenses.

Article 20 The depreciation of fixed assets adopts the average life method, and the depreciation life is reasonably determined according to the nature and use of fixed assets. If the depreciation period of fixed assets determined by an enterprise is obviously lower than the actual service life, the depreciation period shall be adjusted according to the actual service life during cost supervision and examination. The residual value rate of fixed assets is calculated at 3%-5%; If the residual value of individual fixed assets is low or high, the residual value rate should be reasonably determined according to the actual situation.

Article 21 Where a realty service enterprise outsources highly specialized service contents to relevant professional companies, it shall verify the service cost according to the amount determined in the outsourcing contract.

Twenty-second property services companies only engaged in property services, the costs incurred in accordance with the property services area of the property projects under their jurisdiction or the property services receivable weighted calculation; Where a realty service enterprise concurrently engages in other businesses, it shall first share the profits among other businesses and realty services, and then share them among the realty projects under its jurisdiction in the above manner.

Twenty-third other expenses not specified in these measures shall be audited in accordance with the relevant financial systems and policies, and verified in principle, but shall conform to the average level of social equity within a certain range.

Twenty-fourth provinces, autonomous regions and municipalities directly under the central government, the competent price departments may, in accordance with these measures, formulate specific implementation rules in light of local conditions.

Article 25 These Measures shall be interpreted by the National Development and Reform Commission.

Twenty-sixth the implementation since June 6, 2007.