【正文】 管理費用管理費包括總部管理人員工資和福利、差旅費、工會和職工教育經(jīng)費、交際應酬費、無形資產(chǎn)攤銷及開辦費攤銷等構成。凈殘值率確定為10%，折舊年限為15年。制造費用主要包括折舊費、備品配件、低值易耗品、勞動保護費及財產(chǎn)保險費等。進 項 稅 額 估 算 表表71 單位：萬元序號項 目稅率（%）達 產(chǎn) 期購進貨物費用進項稅額1綠豆1091592包裝物17903電174煤175設備配件1766低值易耗品1747辦公用品172合計增值稅應納稅額=銷項稅額進項稅額達產(chǎn)期增值稅==城市維護建設稅及教育費附加估算城市維護建設稅***鄉(xiāng)鎮(zhèn)為實現(xiàn)增值稅為3%，教育費附加3%，合計6%。（1+13%）13%=b、內(nèi)銷綠豆=2033247。 銷售稅金及附加本項目的產(chǎn)品為報關出境貨物，為零稅率，但并不是不征稅，稅務部門采取“先征后退”的辦法，即對出口貨物先按內(nèi)銷產(chǎn)品的征稅辦法計算征稅，然后在報關出口時再將出口產(chǎn)品已經(jīng)繳納的稅額退給出口單位，本建議書按“先征后退”的辦法計算稅金。建筑工程按20年，設備按10年，為便于計算，可行性研究的初級階段生產(chǎn)期估算為15年。39。 she asked.Lesson95 A fantasy 純屬虛構My key,39。39。 I said. 39。 So do I,39。I looked down and nearly fell off the ladder when I saw a policeman. I immediately regretted answering in the way I did, but I said, 39。It must have been about two in the morning when I returned home. I tried to wake up my wife by ringing the doorbell, but she was fast asleep, so I got a ladder from the shed in the garden, put it against the wall, and began climbing towards the bedroom window. I was almost there when a sarcastic voice below said,39。A pilot noticed a balloon which seemed to be making for a Royal Air Force Station nearby. He informed the station at once, but no one there was able to explain the mystery. The officer in the control tower was very angry when he heard the news, because balloons can be a great danger to aircraft. He said that someone might by spying on the station and the pilot was ordered to keep track of the strange object. The pilot managed to circle the balloon for some time. He could make out three men in a basket under it and one of them was holding fieldglasses. When the balloon was over the station, the pilot saw one of the men taking photographs. Soon afterwards, the balloon began to descend and it landed near an airfield. The police were called in, but they could not arrest anyone, for the basket contained two Members of Parliament and the Commanding Officer of the station! As the Commanding Officer explained later, one half of the station did not know what the other half was doing ! away from living areas. Children do not have to cross busy streets to go to school. Housewives can visitshopping centres on foot, for in these specially designed living areas, cars are unnecessary. At first, the government had great difficulty in persuading people to leave Rio and to settle in Brasilia. Since 1960, however, the population has been growing all the time. Brasilia has quickly established itself as the capital of the country. The idea to have the capital moved so far inland will have a great effect on the future of Brazil.Lesson89 A slip of the tongue 口誤Lesson88 Trapped in a mine 困在礦井里clock train did not run at all. It broke down at Ferngreen station and was taken off the line.39。I suggest,39。39。39。 I suppose it would, but I never catch a later train.39。39。 answered the man.39。Do you always catch such an early train ?39。At the time the murder was mitted, I was travelling on the o39。%。見表51“項目實施進度表”。***縣為非鐵路沿線，煤炭基本就地銷售，由于運輸距離近，煤炭價格低廉，原煤不用長期儲存，運輸依靠社會力量解決。 具體建設內(nèi)容土建建筑工程包括，選別車間250m儲存庫1000m2，包材庫80m2，成品庫300m2，合計為1630m主要設備購置包括比重式精選機2臺，色選機1臺，豆類拋光機3臺，豆類去皮機2臺，電腦計量包裝機1臺，皮帶輸送機2臺，水份測定儀1臺，變壓器1臺，貨車1輛，自制選別臺40個。國內(nèi)傳統(tǒng)的工藝加工方法是篩選、比重、去石、色選、手選、拋光和去皮等工序，可以滿足不同用戶的需求。 建設規(guī)劃和布局場址選擇主要考慮到：在產(chǎn)品成本方面，不能因原料的運費增加而使成本提高，在生產(chǎn)加工方面，不會受到原料資源不足的影響以及產(chǎn)品運輸困難的限制。隨著經(jīng)濟的發(fā)展，人民生活水平的不斷提高，國內(nèi)市場的空間也越來越大。依據(jù)前述市場的現(xiàn)狀分析，產(chǎn)品供需預測、價格預測、競爭力和市場風險分析，以及***縣制定的經(jīng)濟發(fā)展指標和出臺的相關發(fā)展政策有利條件等，項目建成后，能夠取得好的經(jīng)濟效益和社會效益。農(nóng)民在農(nóng)作物的種植上，絕不可能因綠豆價格下調(diào)而影響其積極性，歷年的經(jīng)驗使農(nóng)民清楚的認識到，綠豆的經(jīng)濟效益是高于大田耕作的，為保守起見，只是根據(jù)當年氣候等因素考慮，多種少種而已。 項目產(chǎn)品的市場競爭優(yōu)勢分析價格預測據(jù)調(diào)查，2004年底至2005年9月，國內(nèi)綠豆市場價格保持在4300—5000元/噸左右（以等級論價）。國內(nèi)市場需求綠豆產(chǎn)品在國內(nèi)也有巨大市場潛力。自90年代以來，我國綠豆的出口量每年都以較大速度增長。正常年景下，***縣及周邊綠豆產(chǎn)量為10萬噸以上。第四章 市場分析與預測 市場分析 項目產(chǎn)品市場供求現(xiàn)狀綠豆這一農(nóng)產(chǎn)品，無人不知，無人不曉，它不僅用于食品，也是保健食品，其營養(yǎng)豐富，藥用價值也很大。任何一個工程項目的建設，都要力爭成功，避免失誤。 項目建設條件優(yōu)劣勢分析***縣基礎設施完備，以北京至加格達奇的111線國道、突洮油路為主要框架的公路交通四通八達，連接呼和浩特至海拉爾、北京至齊齊哈爾、加格達奇至沈陽、烏蘭浩特至哈爾濱、烏蘭浩特至北京和霍林河至通遼鐵路。***縣砂土地面積占40%左右，特別適合綠豆的生長，***綠豆域內(nèi)外已有很大的知名度，因內(nèi)（東北地區(qū)）產(chǎn)量有限的綠豆產(chǎn)品，其它地區(qū)絕對不會造成***綠豆銷售市場的危脅。由于***縣位于大興安嶺山地向松嫩平源的過渡地帶，屬亞熱帶大陸性氣候，℃，最高無霜期135天，年日照時數(shù)2762小時，平均海拔高度600米，土壤分布為黑鈣土、暗棕壤及棕壤等七個類型。勞動力該項目需要較多的勞動力，***縣有豐富的勞動力資源，能夠滿足勞動費用低、勞動力供給數(shù)量的要求。***縣的地區(qū)優(yōu)勢是很明顯的，項目對生產(chǎn)要素的要求具體表現(xiàn)在原料、燃料動力、勞動力等方面。 企業(yè)背景***縣***公司成立于2004年，公司地址在***縣***鄉(xiāng)鎮(zhèn)，該公司占地面積6158m2，擁有固定資產(chǎn)200萬元，建筑面積1700m2，其中庫房面積900m2。該項目建成后它不僅可以延長農(nóng)業(yè)產(chǎn)業(yè)鏈，提高初級農(nóng)產(chǎn)品的附加值，出口創(chuàng)匯，增加農(nóng)民收入，而且有利于農(nóng)業(yè)專業(yè)化、社會化、商品化的發(fā)展，提高農(nóng)業(yè)的整體效益。當年達到設計能力的100%。主要設備購置包括比重式精選機2臺，色選機1臺，豆類拋光機3臺，豆類去皮機2臺，電腦計量包裝機1臺，皮帶輸送機2臺，水份測定儀1臺，變壓器1臺，貨車1輛，自制選別臺40個。A fireextinguisher, my dear,39。39。When the Ambassador of Escalopia returned home for lunch, his wife got a shock. He looked pale and his clothes were in a frightful state. I shouted.39。Your what ?39。You see, I39。39。 answered the policeman in the same tone. 39。I enjoy cleaning windows at night.39。 I don39。People will do anything to see a free showeven if it is a bad one. When the news got round that a variety show would be presented at our local cinema by the P. and U. Bird Seed Company, we all rushed to see it. We had to queue for hours to get in and there must have been several hundred people present just be fore the show began. Unfortunately, the show was one of the dullest we have ever seen. Those who failed to get in need not have felt disappointed as many of the artistes who should have appeared did not e. The only funny things we heard that evening came from the advertiser at the beginning of the programme. He was obviously very nervous and for some minutes stood awkwardly before the microphone. As soon as he opened his mouth, everyone burst out laughing. We all know what the poor man should have said, but what he actually said was: 39。Six men have been trapped in a mine for seventeen hours. If they are not brought to the surface soon they may lose their lives. However, rescue operations are proving difficult. If explosives are used, vibrations will cause the roof of the mine to collapse. Res