【文章內(nèi)容簡(jiǎn)介】 財(cái)務(wù)評(píng)價(jià)編制依據(jù) ? 本項(xiàng)目財(cái)務(wù)評(píng)價(jià)編制依據(jù)為國(guó)家計(jì)委、建設(shè)部頒發(fā)的《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)》（第二版）中財(cái)務(wù)評(píng)價(jià)及現(xiàn)行有關(guān)政策規(guī)定。 專業(yè)好文檔 ? 國(guó)家的各項(xiàng)財(cái)務(wù)、稅收和金融政策。 ? 同類型房地產(chǎn)企業(yè)運(yùn)營(yíng)情況和統(tǒng)計(jì)資料。 基礎(chǔ)財(cái)務(wù)數(shù)據(jù)與說(shuō)明 （ 1）項(xiàng)目投資規(guī)模 完成項(xiàng)目總投資為 135977 萬(wàn)元，其中接手項(xiàng)目公司及土地費(fèi)用約為 20200 萬(wàn)元。 （ 2）項(xiàng)目建設(shè)期和經(jīng)營(yíng)期 本項(xiàng)目擬定的建 設(shè)期為 年。銷售期從項(xiàng)目建設(shè)期第二年（ 2021 年下半年）開(kāi)始，至經(jīng)營(yíng)期前二年，預(yù)計(jì)銷售第一年的收入為 40%，第二年的收入為 50%，第三年的收入為 10%。 （ 3）稅金 根據(jù)本項(xiàng)目經(jīng)營(yíng)業(yè)務(wù)及現(xiàn)行會(huì)計(jì)制度，從銷售收入中直接扣除的稅金及附加主要有營(yíng)業(yè)稅、城市維護(hù)建設(shè)稅和教育附加稅。營(yíng)業(yè)稅按國(guó)家規(guī)定稅率 5%計(jì)算，城市建設(shè)維護(hù)稅為 7%，教育附加費(fèi)為 4%，綜合稅率為 %。從利潤(rùn)中扣除的有所得稅（稅率為公司注冊(cè)地稅率）。 （ 4）財(cái)務(wù)基準(zhǔn)收益率 基準(zhǔn)收益率是建設(shè)項(xiàng)目評(píng)價(jià)財(cái)務(wù)收益的基準(zhǔn)判據(jù)。根據(jù)現(xiàn)行銀行利率、同行業(yè)近年 來(lái)的統(tǒng)計(jì)數(shù)據(jù)等因素，本項(xiàng)目取定財(cái)務(wù)基準(zhǔn)收益率為 10%。 銷售收入預(yù)測(cè) 辦公樓出售、出租收入 本項(xiàng)目共建有辦公樓建筑面積 91008 平方米，根據(jù)項(xiàng)目法人經(jīng)營(yíng)設(shè)想建成后分年出售，平均售價(jià)暫按 8000 元 /平方米計(jì)；則辦公樓部分銷售收入合計(jì)為 72806 萬(wàn)元。 專業(yè)好文檔 商場(chǎng)出售、出租收入 本項(xiàng)目可供出售、出租商業(yè)建筑面積為 80827 平方米，其中 2 層分 3 年出售，售價(jià)暫按 12021 元 /平方米計(jì)；其余商業(yè)用房將出租經(jīng)營(yíng)，租金價(jià)格第一年暫定為 元 /平方米日，則測(cè)算期內(nèi)商場(chǎng)部分的經(jīng)營(yíng)收入合計(jì)為 92706 萬(wàn)元。 餐飲娛樂(lè)出售、出租收入 本項(xiàng)目共建有餐飲娛樂(lè)建筑面積為 58983 平方米，計(jì)劃全部出租經(jīng)營(yíng)，租金價(jià)格暫定為 元 /平方米日，則測(cè)算期內(nèi)餐飲娛樂(lè)部分的經(jīng)營(yíng)收入合計(jì)為 53822 萬(wàn)元。 車位經(jīng)營(yíng)收入 本項(xiàng)目共建有車位 922 個(gè)，其中 600 個(gè)車位考慮為出租經(jīng)營(yíng)，其余車位為商業(yè)用房免費(fèi)停車位。每個(gè)車位出租價(jià)格暫定為 300 元 /小時(shí) /個(gè)。經(jīng)測(cè)算，測(cè)算期內(nèi)車位經(jīng)營(yíng)收入為 2160 萬(wàn)元。 綜上合計(jì)，本項(xiàng)目測(cè)算期內(nèi)經(jīng)營(yíng)收入合計(jì)為 221494 萬(wàn)元。 項(xiàng)目的損益 （ 1）銷售費(fèi)用 銷 售費(fèi)用按銷售收入的 2%計(jì)取，計(jì) 2416 萬(wàn)元。 （ 2）財(cái)務(wù)費(fèi)用 財(cái)務(wù)費(fèi)用按貸款 85000 萬(wàn)元、兩年、利率 56%左右計(jì)取，計(jì) 7140 萬(wàn)元。 （ 3）銷售稅金及附加 銷售稅金及附加按銷售收入的 %計(jì)取，計(jì) 6705 萬(wàn)元。 （ 4）稅前利潤(rùn) 扣除建設(shè)投資成本、銷售費(fèi)用、財(cái)務(wù)費(fèi)用、銷售稅金及附加后，項(xiàng)目的稅前利潤(rùn)專業(yè)好文檔 為 85517 萬(wàn)元。 （ 5）所得稅 所得稅率按公司注冊(cè)地稅率計(jì)取。 （ 6）稅后利潤(rùn) 稅前利潤(rùn)扣減所得稅后所得。 專業(yè)好文檔 Editor39。s note: Judson Jones is a meteorologist, journalist and photographer. He has freelanced with CNN for four years, covering severe weather from tornadoes to typhoons. Follow him on Twitter: @jnjonesjr (CNN) I will always wonder what it was like to huddle around a shortwave radio and through the crackling static from space hear the faint beeps of the world39。s first satellite Sputnik. I also missed watching Neil Armstrong step foot on the moon and the first space shuttle take off for the stars. Those events were way before my time. As a kid, I was fascinated with what goes on in the sky, and when NASA pulled the plug on the shuttle program I was heartbroken. Yet the privatized space race has renewed my childhood dreams to reach for the stars. As a meteorologist, I39。ve still seen many important weather and space events, but right now, if you were sitting next to me, you39。d hear my foot tapping rapidly under my desk. I39。m anxious for the next one: a space capsule hanging from a crane in the New Mexico desert. It39。s like the set for a Gee Lucas movie floating to the edge of space. You and I will have the chance to watch a man take a leap into an unimaginable free fall from the edge of space live. The (lack of) air up there Watch man jump from 96,000 feet Tuesday, I sat at work glued to the live stream of the Red Bull Stratos Mission. I watched the balloons positioned at different altitudes in the sky to test the winds, knowing that if they would just line up in a vertical straight line we would be go for launch. I feel this mission was created for me because I am also a journalist and a photographer, but above all I live for taking a leap of faith the feeling of pushing the envelope into uncharted territory. The guy who is going to do this, Felix Baumgartner, must have that same feeling, at a level I will never reach. However, it did not stop me from feeling his pain when a gust of swirling wind kicked up and twisted the partially filled balloon that would take him to the upper end of our atmosphere. As soon as the 40acre balloon, with skin no thicker than a dry cleaning bag, scraped the ground I knew it was over. How claustrophobia almost grounded supersonic skydiver 專業(yè)好文檔 With each twist, you could see the wrinkles of disappointment on the face of the current record holder and cap (capsule munications), Col. Joe Kittinger. He hung his head low in mission control as he told Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunday. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause), he can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( miles/ kilometers). Here, Fearless Felix will unclip. He will roll back the door. Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to Earth. But this will not be enough to stop him pletely. If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes it39。s not needed. Instead, he plans to deploy his 270squarefoot (25squaremeter) main chute at an altitude of around 5,000 feet (1,524 meters). In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds. Even if everything goes as planned, it won39。t. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute