【正文】 （最新版）有關(guān)規(guī)定進(jìn)行分析評(píng)價(jià)。 、費(fèi)用的計(jì)算按國(guó)家最新版財(cái)稅制度規(guī)定執(zhí)行。 、產(chǎn)出物價(jià)格主要投入物以目前市場(chǎng)價(jià)格為依據(jù)，預(yù)測(cè)到建設(shè)期末；主要產(chǎn)出物價(jià)格以同類(lèi)企業(yè)產(chǎn)品出廠價(jià)計(jì)算。 屠宰加工廠需繳納增值稅，稅率17％，城市維護(hù)建設(shè)稅、教育費(fèi)附加、價(jià)格調(diào)控基金、河道工程維護(hù)建設(shè)稅分別按增值稅的7％、3％、％、1％計(jì)算，估計(jì)正常年（第7年）銷(xiāo)售稅金及附加為621萬(wàn)元。詳見(jiàn)附表ABC8。 項(xiàng)目正常年（第7年）估算總成本費(fèi)用7601萬(wàn)元。 總成本費(fèi)用估算說(shuō)明： A直接材料消耗 B燃料動(dòng)力消耗：生產(chǎn)用燃料動(dòng)力消耗按項(xiàng)目設(shè)計(jì)生產(chǎn)規(guī)模及產(chǎn)品的消耗定額估算，生活用燃料動(dòng)力消耗按實(shí)際需要估算。直接材料消耗及燃料動(dòng)力消耗估算。 C工資及福利費(fèi)：職工工資按1000元/人 月計(jì)算，福利費(fèi)按工資總額的14％計(jì)提。 D養(yǎng)老保險(xiǎn)金：按工資的20％計(jì)提。 E財(cái)產(chǎn)保險(xiǎn)金: ‰ 計(jì)提。 F建筑維修費(fèi)、設(shè)備保養(yǎng)費(fèi)、車(chē)輛維修費(fèi)：分別按其原值的2％、3％、5％計(jì)。 G固定資產(chǎn)折舊和無(wú)形遞延資產(chǎn)攤銷(xiāo)估算： 固定資產(chǎn)投資中，工程費(fèi)用進(jìn)入固定資產(chǎn)原值，其它費(fèi)用進(jìn)入遞延資產(chǎn)原值。預(yù)備費(fèi)用、調(diào)節(jié)稅及利息分別攤?cè)牍潭ㄙY產(chǎn)和遞延資產(chǎn)原值。 固定資產(chǎn)折舊采用平均年限法分類(lèi)折舊，房屋建筑物折舊年限按30年，設(shè)備折舊年限按14年，車(chē)輛折舊年限8年。殘值率5％。 遞延資產(chǎn)按10年平均攤銷(xiāo)。 H銷(xiāo)售費(fèi)用：按銷(xiāo)售收入的3％計(jì)提。 J管理費(fèi)用：按銷(xiāo)售收入的2％計(jì)提。 項(xiàng)目正常年利潤(rùn)總額為502萬(wàn)元，年繳納所得稅165萬(wàn)元。 投資利潤(rùn)率＝利潤(rùn)總額/總投資 100％＝％ 計(jì)算結(jié)果表明本項(xiàng)目從靜態(tài)上考慮具有一定的盈利能力，％，％，均大于行業(yè)基準(zhǔn)收益率，財(cái)務(wù)凈現(xiàn)值（ic＝12％），表明本項(xiàng)目從動(dòng)態(tài)上考慮在財(cái)務(wù)上是可行的。 根據(jù)本行業(yè)的特點(diǎn)，本項(xiàng)目在計(jì)算期內(nèi)最有可能發(fā)生變化的有產(chǎn)品價(jià)格、原材料價(jià)格、固定資產(chǎn)投資，各單因素變化 177。 10％的財(cái)務(wù)敏感性分析結(jié)果見(jiàn)表14－1. 財(cái)務(wù)敏感性分析表表14－1 項(xiàng)目基本方案產(chǎn)品價(jià)格177。 10％原材料價(jià)格177。 10％固定資產(chǎn)投資177。 10％財(cái)務(wù)內(nèi)部收益率％ 較基本方案增減％＋－－＋－＋ 由表14－1可以看出，本項(xiàng)目財(cái)務(wù)內(nèi)部收益率對(duì)產(chǎn)品價(jià)格和原材料價(jià)格反應(yīng)最為敏感，對(duì)固定資產(chǎn)投資最不敏感。 本項(xiàng)目財(cái)務(wù)內(nèi)部收益率達(dá)到臨界點(diǎn)時(shí)，各因素變化幅度為：產(chǎn)品價(jià)格降低約8％左右，原材料價(jià)格提高約9％左右，表明本項(xiàng)目具有一定的抗風(fēng)險(xiǎn)能力。 項(xiàng)目的建設(shè)對(duì)于開(kāi)發(fā)河南省的優(yōu)質(zhì)生豬資源，變資源優(yōu)勢(shì)為商品優(yōu)勢(shì)，提高豬肉的附加值，豐富城鄉(xiāng)居民的菜籃子，促進(jìn)河南省養(yǎng)豬業(yè)的發(fā)展具有十分重要的意義。 項(xiàng)目實(shí)施后，某某縣直接受益農(nóng)戶達(dá)18000戶，對(duì)促進(jìn)某某縣及周邊縣區(qū)養(yǎng)豬業(yè)的發(fā)展，增加農(nóng)民收入、振興農(nóng)村經(jīng)濟(jì)，加快農(nóng)民脫貧致富奔小康、建設(shè)社會(huì)主義和諧社會(huì)步伐意義重大。 項(xiàng)目建成后，可直接增加約200個(gè)就業(yè)崗位，對(duì)于解決下崗職工和農(nóng)村富余勞動(dòng)力再就業(yè)，促進(jìn)社會(huì)安定具有十分重要的作用。 第十五章 結(jié)論與建議 結(jié)論本項(xiàng)目是在黨中央國(guó)務(wù)院高度重視建設(shè)社會(huì)主義新農(nóng)村、我省全力實(shí)現(xiàn)中原崛起的新形勢(shì)下提出的，無(wú)論從落實(shí)科學(xué)發(fā)展觀的高度、從構(gòu)建和諧中原的高度，還是從國(guó)家對(duì)“三農(nóng)”的關(guān)注程度、激勵(lì)農(nóng)民快速奔小康的角度來(lái)看，建設(shè)本項(xiàng)目都具有重要的現(xiàn)實(shí)意義。項(xiàng)目選擇符合國(guó)家產(chǎn)業(yè)結(jié)構(gòu)調(diào)整政策，建設(shè)規(guī)模適中，投資結(jié)構(gòu)合理，產(chǎn)品市場(chǎng)前景廣闊，社會(huì)效益顯著。是落實(shí)中央科學(xué)發(fā)展觀，統(tǒng)籌兼顧可持續(xù)發(fā)展戰(zhàn)略的又一大膽實(shí)踐。項(xiàng)目規(guī)劃遵循資源節(jié)約、環(huán)境友好的方針，能夠充分保證地方經(jīng)濟(jì)又好又快發(fā)展。項(xiàng)目建設(shè)有利于促進(jìn)當(dāng)?shù)禺a(chǎn)業(yè)結(jié)構(gòu)調(diào)整和經(jīng)濟(jì)發(fā)展，拉長(zhǎng)產(chǎn)業(yè)鏈條，推進(jìn)農(nóng)業(yè)產(chǎn)業(yè)化進(jìn)程，增加農(nóng)民收入，增加地方財(cái)政收入，增加就業(yè)崗位，加速城鎮(zhèn)化進(jìn)程，為建設(shè)社會(huì)主義新農(nóng)村做出新的貢獻(xiàn)。項(xiàng)目財(cái)務(wù)內(nèi)部收益率、投資利潤(rùn)率、投資利稅率均高于行業(yè)基準(zhǔn)水平，財(cái)務(wù)凈現(xiàn)值大于0，投資回收期短于行業(yè)基準(zhǔn)投資回收期，且具有一定的抗風(fēng)險(xiǎn)能力。 綜合以上研究，該項(xiàng)目是可行的。 建議本項(xiàng)目有較好的經(jīng)濟(jì)效益、社會(huì)效益和生態(tài)效益，財(cái)務(wù)評(píng)價(jià)符合項(xiàng)目要求，項(xiàng)目可行。本報(bào)告提出以下建議：在項(xiàng)目可行性研究報(bào)告?zhèn)浒负?，?xiàng)目承辦單位抓緊時(shí)間進(jìn)行設(shè)計(jì)招標(biāo)，選拔優(yōu)秀的設(shè)計(jì)隊(duì)伍，選擇優(yōu)秀的設(shè)計(jì)方案，推進(jìn)項(xiàng)目的順利實(shí)施。企業(yè)要面向國(guó)內(nèi)、國(guó)際兩個(gè)市場(chǎng)，積極調(diào)整優(yōu)化結(jié)構(gòu)。借助本項(xiàng)目鞏固和加強(qiáng)產(chǎn)業(yè)社會(huì)化服務(wù)體系建設(shè)，提升企業(yè)的組織化程度。積極開(kāi)拓國(guó)內(nèi)、國(guó)際市場(chǎng)，強(qiáng)化銷(xiāo)售意識(shí)，形成以“名牌”為主體的市場(chǎng)競(jìng)爭(zhēng)優(yōu)勢(shì)，增強(qiáng)市場(chǎng)競(jìng)爭(zhēng)力，掌握市場(chǎng)主動(dòng)權(quán)，確保銷(xiāo)售渠道的穩(wěn)定性與暢通性，做大作強(qiáng)企業(yè)，使企業(yè)永遠(yuǎn)充滿生機(jī)。綜上所述，項(xiàng)目可行，建議盡快實(shí)施。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(kāi)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(guò)成了同一天的樣子；或許是追溯過(guò)去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來(lái)，思緒一直很凌亂，在腦海中不斷糾纏。總覺(jué)得自己自己似乎應(yīng)該去做點(diǎn)什么，或者寫(xiě)點(diǎn)什么。二十年的人生軌跡深深淺淺，突然就感覺(jué)到有些事情，非做不可了。The end of our life, and can meet many things really do?　　而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39。t really grow up, it seems is not so important。 Then in high school, think don39。t want to give vent t