【正文】 5%稅率計(jì)征。⑶盈余公積金按稅后利潤10%提取。本項(xiàng)目生產(chǎn)正常年進(jìn)項(xiàng)稅為1989萬元, ,；（第4年開始）；（第4年開始）。㈢財(cái)務(wù)盈利能力分析通過項(xiàng)目財(cái)務(wù)現(xiàn)金流量計(jì)算（見附表6），各項(xiàng)評價(jià)指標(biāo)如下表： 項(xiàng)目財(cái)務(wù)現(xiàn)金流量評價(jià)指標(biāo)表序號指標(biāo)名稱單位所得稅后所得稅前備 注1財(cái)務(wù)內(nèi)部收益率%%%2靜態(tài)投資回收期年 含建設(shè)期3凈現(xiàn)值（ic=10%）萬元 各項(xiàng)評價(jià)指標(biāo)顯示，項(xiàng)目建成投產(chǎn)后，%（高于行業(yè)基準(zhǔn)收益率10%），；在經(jīng)營期內(nèi)除獲10%的收益，表明項(xiàng)目具有較好的獲利能力。通過項(xiàng)目資本金財(cái)務(wù)現(xiàn)金流量計(jì)算（見附表7），%。㈣利潤及其分配，%（稅前）、%（稅后），%。見附表8。㈤清償能力分析財(cái)務(wù)計(jì)劃現(xiàn)金流量情況財(cái)務(wù)計(jì)劃現(xiàn)金流量表表明：項(xiàng)目計(jì)算期內(nèi)各年的資金可以平衡，從第3年起有資金盈余。（見附表9）資產(chǎn)負(fù)債項(xiàng)目資產(chǎn)負(fù)債表（見附表10）反映項(xiàng)目計(jì)算期內(nèi)各年資產(chǎn)、負(fù)債和所有者權(quán)益情況，計(jì)算期各年資產(chǎn)負(fù)債率均低于50%，財(cái)務(wù)狀況正常。㈥不確定性分析盈虧平衡分析 年固定成本盈虧平衡點(diǎn)= 100%= % 年銷售收入(年可變成本_年銷售稅金及附加)計(jì)算表明：%負(fù)荷時(shí)，企業(yè)可保本經(jīng)營。敏感性分析對項(xiàng)目進(jìn)行經(jīng)營成本、銷售價(jià)格、銷售量、建設(shè)投資等因素變化進(jìn)行敏感性分析，計(jì)算結(jié)果如下：敏感性分析內(nèi)部收益率匯總表　　　　　變動(dòng)幅度　變動(dòng)因素10%5%0%5%10%排位經(jīng)營成本%%%%%二產(chǎn)量%%%%%三銷售價(jià)格%%%%%一建設(shè)投資%%%%%四基準(zhǔn)折現(xiàn)率%%%%%——結(jié)果表明：項(xiàng)目對銷售價(jià)格的變化最為敏感，其次為經(jīng)營成本、產(chǎn)量、建設(shè)投資。即使在以上各項(xiàng)不利因素變化下，內(nèi)部收益率均高于行業(yè)基準(zhǔn)收益率，表明項(xiàng)目抗風(fēng)驗(yàn)?zāi)芰^好。十四、社會效益分析建設(shè)本項(xiàng)目,主要社會效益如下:㈠社會評價(jià)基本結(jié)論本項(xiàng)目是一個(gè)集經(jīng)濟(jì)、社會、生態(tài)三大效益為一體，社會效益非常突出酌項(xiàng)目。實(shí)施后能有效調(diào)整縣域農(nóng)業(yè)產(chǎn)業(yè)結(jié)構(gòu)，不僅項(xiàng)目區(qū)油茶產(chǎn)業(yè)得到有效壯大，而且能輻射帶動(dòng)周邊乃至全縣油茶產(chǎn)業(yè)蓬勃發(fā)展，為農(nóng)民提供長久、穩(wěn)定的經(jīng)濟(jì)來源，為豐富食用油市場、實(shí)施國家糧油戰(zhàn)略、建設(shè)現(xiàn)代農(nóng)業(yè)起到積極的促進(jìn)作用。㈡農(nóng)業(yè)產(chǎn)業(yè)化經(jīng)營壯大主導(dǎo)產(chǎn)業(yè)，促進(jìn)農(nóng)業(yè)結(jié)構(gòu)調(diào)整分析項(xiàng)目建成后，農(nóng)業(yè)結(jié)構(gòu)將得到進(jìn)一步優(yōu)化，油茶產(chǎn)業(yè)將成為項(xiàng)目區(qū)的主導(dǎo)產(chǎn)業(yè)。首先，項(xiàng)目直接扶持的3000戶面積達(dá)到5萬畝，新增油茶年純收入增加 萬元，油茶收入成為項(xiàng)目區(qū)農(nóng)民收入的重要來源之一。其次，項(xiàng)目能帶動(dòng)項(xiàng)目區(qū)內(nèi)的非項(xiàng)目區(qū)農(nóng)戶參與油茶種植和培育，擴(kuò)大油茶面積，優(yōu)化油茶質(zhì)量，推動(dòng)湘潭縣茶油產(chǎn)業(yè)的健康發(fā)展。建設(shè)現(xiàn)代農(nóng)業(yè)，促進(jìn)產(chǎn)業(yè)發(fā)展情況分析通過項(xiàng)目實(shí)施，增加了油茶產(chǎn)業(yè)建設(shè)的組織化程度，提高了油茶新品種、新技術(shù)的推廣與運(yùn)用程度以及茶油產(chǎn)品的科技貢獻(xiàn)率，油茶產(chǎn)業(yè)將向科技化、標(biāo)準(zhǔn)化、規(guī)?；较蚩焖侔l(fā)展，將有力地促進(jìn)現(xiàn)代農(nóng)業(yè)建設(shè)。產(chǎn)業(yè)帶動(dòng)情況分析項(xiàng)目實(shí)施后，可以在林間空地套種其它作物和藥材，其它種養(yǎng)產(chǎn)業(yè)將得到發(fā)展壯大，項(xiàng)目區(qū)農(nóng)民收入渠道將得到拓展，收入將得到大幅度增加。項(xiàng)目單位與農(nóng)戶利益聯(lián)結(jié)構(gòu)機(jī)制分析本項(xiàng)目投資主體是湖南宏信農(nóng)業(yè)發(fā)展有限公司，投資扶持對象是社員和農(nóng)戶，公司與社員和農(nóng)戶建立“公司+基地+農(nóng)戶”的緊密的利益關(guān)系。公司與農(nóng)民要簽訂合法的項(xiàng)目建設(shè)協(xié)議，明確油茶種植的地點(diǎn)、面積，投資額及結(jié)付方式，有償資金的償還時(shí)間和償還方式等，還要明確規(guī)定油茶籽在建后25年內(nèi)全部由公司統(tǒng)一組織生產(chǎn)加工和銷售，并且對農(nóng)戶實(shí)行保底收購，以確保林農(nóng)利益。還要明確規(guī)定社員和農(nóng)戶須用山林經(jīng)營權(quán)作借款抵押，以確保農(nóng)戶切實(shí)履行合同，切實(shí)化解投資風(fēng)險(xiǎn)，保證投資的收回。同時(shí)也要規(guī)定公司在投資及收購油茶籽等方面違約時(shí)應(yīng)承擔(dān)的責(zé)任。輻射帶動(dòng)能力分析⑴輻射帶動(dòng)基地分析項(xiàng)目實(shí)施后，可直接帶動(dòng)項(xiàng)目區(qū)3000余戶3000余人參與油茶種植與經(jīng)營，輻射帶動(dòng)周邊鄉(xiāng)鎮(zhèn)建設(shè)油茶豐產(chǎn)林基地4000公頃以上。項(xiàng)目建成后，項(xiàng)目區(qū)可安排3000余人專門從事油茶生產(chǎn)經(jīng)營。⑵輻射帶動(dòng)農(nóng)戶情況分析項(xiàng)目建成后，能輻射帶動(dòng)周邊鄉(xiāng)鎮(zhèn)3000余戶5000余人建設(shè)油茶基地，并可安排300余人專門從事油茶生產(chǎn)經(jīng)營。㈢農(nóng)民增收農(nóng)業(yè)增效評價(jià)農(nóng)民增收項(xiàng)目建成達(dá)到豐產(chǎn)年份后，項(xiàng)目區(qū)農(nóng)民年直接增加油茶籽純收入總額 3888萬元，按3000戶農(nóng)戶，項(xiàng)目農(nóng)戶戶均年增純收入12960 元。農(nóng)業(yè)增效項(xiàng)目實(shí)施后，油茶成了當(dāng)?shù)氐闹鲗?dǎo)產(chǎn)業(yè)之一，農(nóng)民收入穩(wěn)定增加后將帶動(dòng)生豬、蔬菜、水果、板栗、優(yōu)質(zhì)稻等產(chǎn)業(yè)快速發(fā)展，農(nóng)村經(jīng)濟(jì)將向低成本、高效益和多元化方向發(fā)展。因此，油茶種植是促進(jìn)農(nóng)民增收、農(nóng)業(yè)增效的“短”、“平”、“快”的好項(xiàng)目。72湘潭工程咨詢公司g an employment tribunal claimEmployment tribunals sort out disagreements between employers and employees.You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismissal.You can make a claim to an employment tribunal, even if you haven39。tappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal.Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advice from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as adamagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case.If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me it39。s about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCity39。s 21 win.Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions.CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it.　　一字開頭的年齡已經(jīng)到了尾聲?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己