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根据国家扩大施工企业自主权的规定,国营施工企业可以按工程预算成本的2.5%计提法定利润。但构成工程预算成本的外购结构件是否也应提法定利润呢?现就此问题谈一些粗浅的看法,供研究参考。国家规定:“法定利润按建筑安装工程预算成本乘百分之二点五计算确定。建筑安装工程预算成本的内容包括按成本项目计算的直接费、施工管理费和远征工程费、冬雨季施工费、夜间施工费三项独立费用。”(远征工程费,冬雨季施工费、夜间施工费以下简称为三项费用)其计算公式为:
According to the State’s policy of expanding construction enterprises’ autonomy, State-owned construction enterprises may make statutory profits at 2.5% of the estimated project cost. However, the composition of the estimated cost of outsourcing of structural components should also make statutory profits? Now talk about some of the superficial views on this issue for research reference. State regulations: “Statutory profits by the construction and installation engineering budget cost by two-fifths calculated to determine.Construction and installation of the project budget costs include direct costs by cost items, construction management fees and expeditionary project costs, winter rainy season construction Fees, night construction costs of three independent costs. ”(Expedition engineering fees, winter rainy construction costs, construction costs at night hereinafter referred to as the three costs) The formula is: