軍事主題文化園

山東亮澤文化產(chǎn)業(yè)發(fā)展有限公司軍事主題文化園建設(shè)項(xiàng)目（初稿）可行性研究報(bào)告二〇一六年五月項(xiàng)目名稱(chēng)軍事主題文化園建設(shè)項(xiàng)目項(xiàng)目類(lèi)別建筑項(xiàng)目性質(zhì)新建承辦單位山東亮澤文化產(chǎn)業(yè)發(fā)展有限公司編制單位發(fā)證機(jī)關(guān)中華人民共和國(guó)國(guó)家發(fā)展和改革委員會(huì)資質(zhì)等級(jí)乙級(jí)資質(zhì)證號(hào)工咨乙項(xiàng)目簡(jiǎn)介為響應(yīng)國(guó)家號(hào)召，加強(qiáng)國(guó)防教育，山東亮澤文化產(chǎn)業(yè)發(fā)展有限公司于日照市山海路以北臥龍山區(qū)域內(nèi)，擬建軍事主題文化園項(xiàng)目，順應(yīng)日照市政府提出的“突破園區(qū)，聚力招引”和日照市旅游大會(huì)提出的“旅游富市”戰(zhàn)略目標(biāo)，帶動(dòng)日照市旅游業(yè)發(fā)展，促進(jìn)日照市經(jīng)濟(jì)發(fā)展。項(xiàng)目陸地占地5000畝，海域10000畝，總建筑面積22.3萬(wàn)平方米，總投資150000萬(wàn)元；項(xiàng)目建成后，年收入可達(dá)42750萬(wàn)元。項(xiàng)目建成后由山東亮澤文化產(chǎn)業(yè)發(fā)展有限公司運(yùn)營(yíng)，以培訓(xùn)教育、舉辦夏冬令營(yíng)、旅游休閑、影視等形式為企業(yè)主要收入來(lái)源。主要內(nèi)容由“一個(gè)核心區(qū)”和“十個(gè)營(yíng)地”組成。“十個(gè)營(yíng)地”分別為軍事訓(xùn)練營(yíng)地、真人實(shí)景CS實(shí)戰(zhàn)營(yíng)地、素質(zhì)拓展?fàn)I地、人防演練營(yíng)地、消防演練營(yíng)地、交通安全示范營(yíng)地、特戰(zhàn)訓(xùn)練營(yíng)地、汽車(chē)自行車(chē)訓(xùn)練比賽營(yíng)地、國(guó)學(xué)體驗(yàn)營(yíng)地、海上綜合訓(xùn)練營(yíng)地組成?！昂诵膮^(qū)”主要為接待中心、餐廳、居住、自救急救體驗(yàn)館、生態(tài)停車(chē)場(chǎng)構(gòu)成，主要是管理整個(gè)軍事公園服務(wù)，是以軍事為主題，整合黨史、國(guó)史、軍史、國(guó)學(xué)和國(guó)防、人防、消防、交通安全自救急救、軍事科技為一體的綜合類(lèi)文化園，符合國(guó)家產(chǎn)業(yè)政策和環(huán)境保護(hù)政策。項(xiàng)目建設(shè)期限預(yù)計(jì)36個(gè)月，建成后消耗的主要能源為電力、水、熱力，預(yù)計(jì)年耗電量為192.82萬(wàn)kWh，年耗水量8.96萬(wàn)噸,熱力為23556GJ。擬建項(xiàng)目總投資150000萬(wàn)元，建筑工程費(fèi)用85250萬(wàn)元，設(shè)備費(fèi)及安裝費(fèi)用56950萬(wàn)元，工程建設(shè)其他費(fèi)用4956萬(wàn)元，預(yù)備費(fèi)2844萬(wàn)元。項(xiàng)目總投資150000萬(wàn)元，其中中國(guó)科技創(chuàng)新與戰(zhàn)略發(fā)展研究中心縣域經(jīng)濟(jì)發(fā)展工作委員會(huì)下設(shè)國(guó)防教育宣傳活動(dòng)組委會(huì)出資100000萬(wàn)元，申請(qǐng)國(guó)家扶持資金20000萬(wàn)元，剩余資金由建設(shè)單位自籌解決。項(xiàng)目建成后，年實(shí)現(xiàn)經(jīng)營(yíng)收入42750萬(wàn)元，利潤(rùn)總額26134.25萬(wàn)元，凈利潤(rùn)19600.69萬(wàn)元（正常年）。財(cái)務(wù)分析表明，項(xiàng)目稅后財(cái)務(wù)內(nèi)部收益率10.69%，項(xiàng)目建設(shè)周期為3年，建成后投資回收期5.9年，總投資收益率17.4%，資本金凈利潤(rùn)率13.07%。財(cái)務(wù)評(píng)價(jià)指標(biāo)較好，因此，擬建項(xiàng)目財(cái)務(wù)部分是可行的。目錄TOC\o"1-2"\t"章,1,節(jié),2"第一章總論 附表2營(yíng)業(yè)收入、營(yíng)業(yè)稅金及附加和增值稅估算表單位：萬(wàn)元序號(hào)項(xiàng)目稅率合計(jì)計(jì)算期（年）1-345678910111213生產(chǎn)負(fù)荷100%100%100%100%100%100%100%100%100%100%1營(yíng)業(yè)收入427500.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.00培訓(xùn)收入180000.0018000.0018000.0018000.0018000.0018000.0018000.0018000.0018000.0018000.0018000.00休閑旅游150000.0015000.0015000.0015000.0015000.0015000.0015000.0015000.0015000.0015000.0015000.00房屋出租10500.001050.001050.001050.001050.001050.001050.001050.001050.001050.001050.00夏、冬令營(yíng)81000.008100.008100.008100.008100.008100.008100.008100.008100.008100.008100.00國(guó)學(xué)班6000.00600.00600.00600.00600.00600.00600.00600.00600.00600.00600.002營(yíng)業(yè)稅金與附加23940.002394.002394.002394.002394.002394.002394.002394.002394.002394.002394.002.1營(yíng)業(yè)稅5.00%21375.002137.502137.502137.502137.502137.502137.502137.502137.502137.502137.502.2消費(fèi)稅2.3城市維護(hù)建設(shè)稅7.00%1496.25149.63149.63149.63149.63149.63149.63149.63149.63149.63149.632.4教育費(fèi)附加5.00%1068.75106.88106.88106.88106.88106.88106.88106.88106.88106.88106.883增值稅8550.00855.00855.00855.00855.00855.00855.00855.00855.00855.00855.00

附表3總成本費(fèi)用估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期（年）1-345678910111213生產(chǎn)負(fù)荷100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%100.00%1外購(gòu)燃料及動(dòng)力費(fèi)1984.87198.49198.49198.49198.49198.49198.49198.49198.49198.49198.492.1燃?xì)?37.6013.7613.7613.7613.7613.7613.7613.7613.7613.7613.762.2電1542.56154.26154.26154.26154.26154.26154.26154.26154.26154.26154.262.3水304.7030.4730.4730.4730.4730.4730.4730.4730.4730.4730.473工資及福利費(fèi)45511.644551.164551.164551.164551.164551.164551.164551.164551.164551.164551.164修理費(fèi)9240.00924.00924.00924.00924.00924.00924.00924.00924.00924.00924.005其他費(fèi)用27787.502778.752778.752778.752778.752778.752778.752778.752778.752778.752778.757經(jīng)營(yíng)成本84524.008452.418452.408452.408452.408452.408452.408452.408452.408452.408452.408折舊費(fèi)57693.505769.355769.355769.355769.355769.355769.355769.355769.355769.355769.359攤銷(xiāo)費(fèi)10資金占用費(fèi)支出12總成本費(fèi)用142217.5014221.7614221.7514221.7514221.7514221.7514221.7514221.7514221.7514221.7514221.75其中：固定成本127407.6412740.7612740.7612740.7612740.7612740.7612740.7612740.7612740.7612740.7612740.76可變成本14809.871480.991480.991480.991480.991480.991480.991480.991480.991480.991480.99

附表4固定資產(chǎn)折舊、無(wú)形資產(chǎn)和其他資產(chǎn)攤銷(xiāo)估算表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)折舊及攤銷(xiāo)年限計(jì)算期折舊率1-3456789101112131房屋、建筑物103700.0025.003.80%103700.001.1當(dāng)期折舊費(fèi)39406.003940.603940.603940.603940.603940.603940.603940.603940.603940.603940.601.2凈值64294.0099759.4095818.8091878.2087937.6083997.0080056.4076115.8072175.2068234.6064294.002設(shè)備38500.0020.004.75%38500.002.1當(dāng)期折舊費(fèi)18287.501828.751828.751828.751828.751828.751828.751828.751828.751828.751828.752.2凈值20212.5036671.2534842.5033013.7531185.0029356.2527527.5025698.7523870.0022041.2520212.503其他費(fèi)用10.003494.004.1當(dāng)期折舊費(fèi)4.2凈值固定資產(chǎn)原值合計(jì)142200.003.96%145694.00當(dāng)期折舊費(fèi)57693.505769.355769.355769.355769.355769.355769.355769.355769.355769.355769.35凈值84506.50136430.65130661.30124891.95119122.60113353.25107583.90101814.5596045.2090275.8584506.505其他資產(chǎn)1026.005.001026.005.1當(dāng)期攤銷(xiāo)費(fèi)5.2凈值1026.00無(wú)形資產(chǎn)、其他資產(chǎn)合計(jì)原值1026.001026.006合計(jì)：原值143226.003.93%146720.00合計(jì)：當(dāng)期折舊費(fèi)攤銷(xiāo)費(fèi)57693.505769.355769.355769.355769.355769.355769.355769.355769.355769.355769.35合計(jì)：凈值85532.50136430.65130661.30124891.95119122.60113353.25107583.90101814.5596045.2090275.8584506.50

附表5利潤(rùn)及利潤(rùn)分配單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期（年）1-345678910111213生產(chǎn)負(fù)荷100%100%100%100%100%100%100%100%100%100%1營(yíng)業(yè)收入427500.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.002營(yíng)業(yè)稅金及附加23940.002394.002394.002394.002394.002394.002394.002394.002394.002394.002394.003總成本費(fèi)用142217.5014221.7614221.7514221.7514221.7514221.7514221.7514221.7514221.7514221.7514221.754補(bǔ)貼收入5利潤(rùn)總額（1-2-3+4）261342.5026134.2426134.2526134.2526134.2526134.2526134.2526134.2526134.2526134.2526134.256彌補(bǔ)以前年度虧損7應(yīng)納稅所得額（5-6）261342.5026134.2426134.2526134.2526134.2526134.2526134.2526134.2526134.2526134.2526134.258所得稅(25%)65335.626533.566533.566533.566533.566533.566533.566533.566533.566533.566533.569凈利潤(rùn)（5-8）196006.8719600.6819600.6919600.6919600.6919600.6919600.6919600.6919600.6919600.6919600.6910期初未分配利潤(rùn)11可供分配的利潤(rùn)195678.3219600.6919600.6919600.6919600.6919600.6919600.6919600.6919600.6919600.6919600.6912提取法定盈余公積金19600.691960.071960.071960.071960.071960.071960.071960.071960.071960.071960.0713可供投資者分配的利潤(rùn)176406.1817640.6117640.6217640.6217640.6217640.6217640.6217640.6217640.6217640.6217640.6214未分配利潤(rùn)176406.1817640.6117640.6217640.6217640.6217640.6217640.6217640.6217640.6217640.6217640.6215息稅前利潤(rùn)176406.1826134.2426116.7326099.2126081.6926064.1726134.2526134.2526134.2526134.2526134.2516息稅折舊攤銷(xiāo)前利潤(rùn)234099.6831903.5931886.0831868.5631851.0431833.5231903.6031903.6031903.6031903.6031903.60

附表6項(xiàng)目投資現(xiàn)金流量表單位：萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期（年）1-3456789101112131現(xiàn)金流入427500.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.001.1營(yíng)業(yè)收入427500.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.0042750.002現(xiàn)金流出267452.08150000.0011745.2111745.2111745.2111745.2111745.2111745.2111745.2111745.2111745.2111745.212.1建設(shè)投資150000.00150000.002.2流動(dòng)資金2.3經(jīng)營(yíng)成本84524.008452.418452.408452.408452.408452.408452.408452.408452.408452.408452.402.4營(yíng)業(yè)稅金及附加23940.002394.002394.002394.002394.002394.002394.002394.002394.002394.002394.002.5增值稅8550.00855.00855.00855.00855