農(nóng)村一二三產(chǎn)業(yè)融合項(xiàng)目可行性研究報(bào)告

目錄目錄附表附表1銷售收入預(yù)測(cè)表銷售收入預(yù)測(cè)表單位：萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期1234567891011一年銷售收入442,500--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.00負(fù)荷率0%0%20%50%80%100%100%100%100%100%100%1茶葉種植收入412,500--11,000.0027,500.0044,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.00單價(jià)（元/畝）11,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.0011,000.00數(shù)量(萬畝/年）5.00--1.002.504.005.005.005.005.005.005.002茶休閑旅游業(yè)收入30,000--800.002,000.003,200.004,000.004,000.004,000.004,000.004,000.004,000.00單價(jià)（元/人次）200.00200.00200.00200.00200.00200.00200.00200.00200.00200.00200.00200.00數(shù)量(萬人次/年）20.00--4.0010.0015.0020.0020.0020.0020.0020.0020.00銷項(xiàng)稅額--1,534.003,835.006,136.007,670.007,670.007,670.007,670.007,670.007,670.00二營業(yè)稅金與附加--55.72139.31222.89278.85278.85278.85278.85278.85278.85營業(yè)稅消費(fèi)稅城市維護(hù)建設(shè)費(fèi)--39.0197.52156.02195.19195.19195.19195.19195.19195.19教育費(fèi)附加--15.7241.7966.8783.6583.6583.6583.6583.6583.65三增值稅--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.50銷項(xiàng)稅額--1,534.003,835.006,136.007,670.007,670.007,670.007,670.007,670.007,670.00進(jìn)項(xiàng)稅額--976.772,441.923,907.084,881.504,881.504,881.504,881.504,881.504,881.50附表2總成本費(fèi)用估算表 總成本費(fèi)用估算表單位：萬元序號(hào)項(xiàng)目建設(shè)期運(yùn)營期12345678910111原輔料--7,394.0018,485.0029,576.0036,970.0036,970.0036,970.0036,970.0036,970.0036,970.001.1原料--7,040.0017,600.0028,160.0035,200.0035,200.0035,200.0035,200.0035,200.0035,200.001.2輔料--354.00885.001,415.001,770.001,770.001,770.001,770.001,770.001,770.002燃?xì)饽茉?-119.61299.02478.43580.03580.03580.03580.03580.03580.033勞動(dòng)工資--270.00716.001,147.201,434.001,434.001,434.001,434.001,434.001,434.004修理費(fèi)175.60224.77561.92878.00878.00878.00878.00878.00878.005折舊費(fèi)1,987.841,987.841,987.841,987.841,987.841,987.841,987.841,987.846攤銷費(fèi)用341.50341.50341.50341.50341.507其他費(fèi)用--944.004,699.266,114.267,059.267,059.267,059.267,059.267,059.267,059.267.1銷售費(fèi)用--472.001,180.001,888.002,360.002,360.002,360.002,360.002,360.002,360.007.2管理費(fèi)用--472.001,180.001,888.002,360.002,360.002,360.002,360.002,360.002,360.007.3財(cái)務(wù)費(fèi)用2,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.267.3.1利息支出--2,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.267.3.2流動(dòng)資金借款利息7.3.3建設(shè)資金借款利息8種植區(qū)土地流轉(zhuǎn)費(fèi)900.00900.00900.00900.00900.00900.00900.00900.00900.008總成本--9,803.2127,654.3841,108.1450,150.6350,150.6350,150.6349,809.1449,809.1449,809.148.1可變成本--7,394.0018,485.0029,576.0036,970.0036,970.0036,970.0036,970.0036,970.0036,970.008.2固定成本--2,409.219,169.3811,532.1413,180.6313,180.6313,180.6312,839.1412,839.1412,839.149經(jīng)營成本--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.0310付現(xiàn)成本--9,803.2125,325.0438,778.8147,821.2947,821.2947,821.2947,821.2947,821.2947,821.29附表3外購原材料表 外購原材料表單位:萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期12345678910111原材料費(fèi)用264,000.00--7,040.0017,600.0028,160.0035,200.0035,200.0035,200.0035,200.0035,200.0035,200.00負(fù)荷率0%0%20%50%80%100%100%100%100%100%100%1.1茶葉種植成本264,000.00--7,040.0017,600.0028,160.0035,200.0035,200.0035,200.0035,200.0035,200.0035,200.00單價(jià)（元/畝）7,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.007,040.00數(shù)量(萬畝/年）5.00--1.002.504.005.005.005.005.005.005.00進(jìn)項(xiàng)稅額34,320.00--914.202,288.003,660.804,576.004,576.004,576.004,576.004,576.004,576.002其他輔料費(fèi)用13,275.00--354.00885.001,415.001,770.001,770.001,770.001,770.001,770.001,770.00進(jìn)項(xiàng)稅額1,725.75--46.02114.05184.08230.10230.10230.10230.10230.10230.103原材料輔料合計(jì)277,275.00--7,394.0018,485.0029,576.0036,970.0036,970.0036,970.0036,970.0036,970.0036,970.004外購原材料進(jìn)項(xiàng)稅合計(jì)36,045.75--961.222,403.053,844.884,806.104,806.104,806.104,806.104,806.104,806.10附表4外購燃料及動(dòng)力費(fèi)表 外購燃料及動(dòng)力費(fèi)表單位：萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期1234567891011負(fù)荷率0%0%20%50%80%100%100%100%100%100%100%1燃料費(fèi)0.000.000.000.000.000.000.000.000.000.000.00單價(jià)0.000.000.000.000.000.000.000.000.000.000.00數(shù)量0.000.000.000.000.000.000.000.000.000.000.00進(jìn)項(xiàng)稅額0.000.000.000.000.000.000.000.000.000.000.002動(dòng)力費(fèi)2.1動(dòng)力費(fèi)（電)3810.240.000.00101.61254.02406.43508.03508.03508.03508.03508.03508.03單價(jià)（元/度）0.800.800.800.800.800.800.800.800.800.800.800.80數(shù)量(萬度）635.040.000.00127.01316.52508.03635.04635.04635.04635.04635.04635.04進(jìn)項(xiàng)稅額495.330.000.0013.2133.0252.8466.0466.0466.0466.0466.0466.042.2動(dòng)力費(fèi)（水）567.000.000.0018.0045.0072.0072.0072.0072.0072.0072.0072.00單價(jià)（元/M3）3.003.003.003.003.003.003.003.003.003.003.003.00數(shù)量(萬M3）30.000.000.006.0014.0024.0024.0024.0024.0024.0024.0024.00進(jìn)項(xiàng)稅額73.710.000.002.345.859.369.369.369.369.369.369.363外購燃料及動(dòng)力費(fèi)4377.240.000.00119.61299.02478.43580.03580.03580.03580.03580.03580.034外購燃料及動(dòng)力進(jìn)項(xiàng)稅額合計(jì)569.040.000.0014.5538.8762.2075.4075.4075.4075.4075.4075.40附表5工資及福利表 工資及福利表單位：萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期1234567891011負(fù)荷率0%0%20%50%80%100%100%100%100%100%100%1工人工資及福利費(fèi)--192.00480.00768.00960.00960.00960.00960.00960.00960.00人均工資福利(元/年）32,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.0032,000.00人數(shù)300--601502403003003003003003002管理人員工資額--30.0075.00120.00150.00150.00150.00150.00150.00150.00人均工資福利(元/年）50,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.0050,000.00人數(shù)30--615243030303030303技術(shù)人員工資額--48.00120.00192.00240.00240.00240.00240.00240.00240.00人均工資福利(元/年）60,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.00人數(shù)40--820324040404040404后勤人員工資額--42.0067.2084.0084.0084.0084.0084.0084.00人均工資福利(元/年）28,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.0028,000.00人數(shù)30--615243030303030305合計(jì)--270.00716.001,147.201,434.001,434.001,434.001,434.001,434.001,434.00附表6利潤與利潤分配表利潤與利潤分配表單位:萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期12345678910111銷售(營業(yè))收入--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.002銷售稅金及附加--55.72139.31222.89278.85278.85278.85278.85278.85278.853增值稅--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.504總成本費(fèi)用--9,803.2127,654.3841,108.1450,150.6350,150.6350,150.6349,809.1449,809.1449,809.145利潤總額--1,383.84313.233,640.045,782.025,782.025,782.026,123.526,123.526,123.526彌補(bǔ)以前年度虧損7應(yīng)納稅所得額--1383.84313.233640.045782.025782.025782.026123.526123.526123.528所得稅--207.5846.98546.01867.30867.30867.30918.53918.53918.539稅后利潤--1176.26266.253094.034913.724913.724913.725204.995204.995204.9910提取盈余公積金和公益金--116.6326.62309.40491.47491.47491.47520.50520.50520.5011可供分配利潤-1058.64239.622784.634423.254423.254423.254684.494684.494684.4912應(yīng)付利潤-13未分配利潤-1058.64239.622784.634423.254423.254423.254684.494684.494684.4914累計(jì)未分配利潤-1058.641298.264082.898506.1412929.3817352.6322037.1226721.6231406.11附表7固定資產(chǎn)折舊費(fèi)用表固定資產(chǎn)折舊費(fèi)用表單位:萬元序號(hào)項(xiàng)目合計(jì)折舊率建設(shè)期運(yùn)營期12345678910111房屋建筑物1.1原值36434.003.2%36434.0036434.0036434.0036434.0036434.0036434.0036434.0036434.001.2折舊費(fèi)9229.951153.741153.741153.741153.741153.741153.741153.741153.741.3凈值27204.0535280.2634126.5135280.2634126.5132972.7731819.0330665.2829511.542設(shè)備2.1原值8780.009.50%8780.008780.008780.008780.008780.008780.008780.008780.002.2折舊費(fèi)6672.80834.10834.10834.10834.10834.10834.10834.10834.102.3凈值2107.207945.907111.807945.907111.806277.705443.604609.503775.403合計(jì)(1+2)3.1原值45213.0045213.0045213.0045213.0045213.0045213.0045213.0045213.0045213.003.2折舊費(fèi)15902.751987.841987.841987.841987.841987.841987.841987.841987.843.3凈值29311.2543226.1641238.3139250.4737262.6335274.7833286.9431299.1029311.25附表8無形資產(chǎn)及遞延資產(chǎn)攤銷表 無形資產(chǎn)及遞延資產(chǎn)攤銷表單位：萬元序號(hào)項(xiàng)目合計(jì)折舊率建設(shè)期運(yùn)營期12345678910111土地1.1原值-2.50%1.2攤銷費(fèi)1.3凈值2無形資產(chǎn)2.1原值2.2攤銷費(fèi)2.3凈值3其他資產(chǎn)費(fèi)用3.1原值1,707.4820%1,707.481,707.481,707.481,707.481,707.483.2攤銷費(fèi)1,707.48341.50341.50341.50341.50341.503.3凈值-1,365.981,024.49682.99341.50-4合計(jì)4.1原值1,707.481,707.481,707.481,707.481,707.481,707.484.2攤銷費(fèi)1,707.48341.50341.50341.50341.50341.504.3凈值1,365.981,024.49682.99341.50附表9流動(dòng)資金估算表 流動(dòng)資金估算表單位：萬元序號(hào)項(xiàng)目最低周轉(zhuǎn)天數(shù)周轉(zhuǎn)次數(shù)建設(shè)期運(yùn)營期12345678910111流動(dòng)資產(chǎn)0.000.0017543.2343169.5469013.8486306.1486306.1486306.1486306.1486306.1486306.141.1應(yīng)收帳款20020.000.006555.5616388.8926222.2232777.7832777.7832777.7832777.7832777.7832777.781.2存貨0.000.0010481.8425498.5740741.2950964.1950964.1950964.1950964.1950964.19509原材料15020.000.003080.837702.0812323.3315404.1715404.1715404.1715404.1715404.171540在產(chǎn)品15020.000.003315.348219.0813234.8116609.1816609.1816609.1816609.1816609.181660產(chǎn)成品15020.000.004084.679,577.4115183.1418950.8518950.8518950.8518950.8518950.8518950.851.3現(xiàn)金15020.000.00505.831282.082051.332564.172564.172564.172564.172564.172564.171.4預(yù)付賬款2流動(dòng)負(fù)債0.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.1應(yīng)付帳款10360.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.2預(yù)收賬款3流動(dòng)資金(1-2)0.000.0017334.5242647.7668180.0085263.0885263.0885263.0885263.0885263.0885263.084流動(dòng)資金當(dāng)期增加額0.000.0017334.5225313.2525532.2317083.080.000.000.000.000.00附表10資產(chǎn)負(fù)債表 資產(chǎn)負(fù)債表單位：萬元序號(hào)項(xiàng)目建設(shè)期運(yùn)營期12345678910111資產(chǎn)18066.6718066.6619451.6456164.2959571.3964694.3269609.0474523.7679728.7584933.7490138.731.1流動(dòng)資產(chǎn)總額2426.174852.358663.4911572.1517308.5924760.8632004.9239248.9746441.8153634.6460827.481.1.1應(yīng)收帳款0.000.006555.5616388.8926222.2232777.7832777.7832777.7832777.7832777.7832777.781.1.2存貨0.000.0010481.8425498.5740741.2950964.1950964.1950964.1950964.1950964.19509現(xiàn)金0.000.00505.831282.082051.332564.172564.172564.172564.172564.1725預(yù)付賬款1.1.5累計(jì)盈余資金2426.174852.35-8879.73-31597.39-51706.26-61545.28-54301.22-47057.16-39864.33-32671.49-25478.661.2在建工程15640.4913213.3110788.141.3固定資產(chǎn)凈值0.000.000.0043226.1641238.3139250.4737262.6335274.7833286.9431299.1029311.251.4無形資產(chǎn)及其他資產(chǎn)凈值0.000.000.001365.981024.49682.99341.500.000.000.000.002負(fù)債及投資人權(quán)益合計(jì)18066.6718066.6619451.6456164.2959571.3964694.3269609.0474523.7679728.7584933.7490138.732.1流動(dòng)負(fù)債總額0.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.1.1短期借款2.1.2應(yīng)付帳款0.000.00208.71521.78834.851043.061043.061043.061043.061043.061043.062.1.3預(yù)售賬款2.1.4其他2.2建設(shè)投資借款14466.6714466.6714466.6743400.0043400.0043400.0043400.0043400.0043400.0043400.0043400.002.3流動(dòng)資金借款2.4負(fù)債小計(jì)（2.1+2.2+2.3）14466.6714466.6714675.3843921.7844234.8544443.0644443.0644443.0644443.0644443.0644443.062.5投資人權(quán)益3600.003600.004776.2612242.5115336.5420251.2625165.9830080.7035285.6940490.6845695.682.5.1資本金3600.003600.003600.0010800.0010800.0010800.0010800.0010800.0010800.0010800.0010800.002.5.2累計(jì)儲(chǔ)備金和企業(yè)發(fā)展基金2.5.3累計(jì)盈余公積金0.000.00116.62144.25453.65945.131436.601928.072448.572969.073489.572.5.4累計(jì)未分配利潤0.000.001058.641298.264082.898506.1412929.3817352.6322037.1226721.6231406.11附表11資本金現(xiàn)金流量表 資本金現(xiàn)金流量表單位：萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期12345678910111現(xiàn)金流入474,411.25--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0090,911.251.1銷售(營業(yè))收入442,500.00--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.001.2回收固定資產(chǎn)余值29,311.2529,311.251.3回收流動(dòng)資金2,600.002,600.001.4其他現(xiàn)金收入-2現(xiàn)金流出423,972.533,989.885,159.5112,405.7725,511.3439,547.7048,967.4548,967.4548,967.4549,018.6749,018.6792,418.672.1項(xiàng)目資本金10,800.003,600.003,600.003,600.00--2.2借款本金償還43,400.0043,400.002.3借款利息支付23,002.72389.881,559.512,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.262.4經(jīng)營成本342,120.73--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.032.5營業(yè)稅金及附加2,091.02--55.72139.31222.89278.85278.85278.85278.85278.85278.852.6所得稅6,158.06--207.5846.98546.01867.30867.30867.30918.53918.53918.532.7維持運(yùn)營投資--2.8其他現(xiàn)金流出-2.9凈現(xiàn)金流量-3,989.88-5,159.51-605.773,988.667,652.3010,032.5510,032.5510,032.559,981.339,981.33-1,507.422.10累計(jì)凈現(xiàn)金流量-3,989.88-9,149.38-9,755.15-5,766.491,885.8111,918.3721,950.9231,983.4841,964.8151,946.1450,438.722.11累計(jì)貼現(xiàn)凈現(xiàn)金流量-3,694.33-8,116.78-8,598.65-5,666.86-458.845,863.3711,716.2717,137.5522,130.7026,753.9926,107.48附表12財(cái)務(wù)計(jì)劃現(xiàn)金流量表 財(cái)務(wù)計(jì)劃現(xiàn)金流量表單位：萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期12345678910111經(jīng)營活動(dòng)凈現(xiàn)金流量71,219.98--1,176.264,934.857,762.639,583.329,583.329,583.329,532.099,532.099,532.091.1現(xiàn)金流入442,500.00--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.001.1.1營業(yè)收入442,500.00--11,800.0029,500.0047,200.0059,000.0059,000.0059,000.0059,000.0059,000.0059,000.001.1.2增值稅銷項(xiàng)稅額1.1.3補(bǔ)貼收入-1.1.4其他流入-1.2現(xiàn)金流出371,280.02--10,623.7424,565.1539,437.3749,415.6849,415.6849,415.6849,467.9149,467.9149,467.911.2.1經(jīng)營成本342,120.73--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.031.2.2營業(yè)稅金及附加2,091.02--55.72139.31222.89278.85278.85278.85278.85278.85278.851.2.3增值稅進(jìn)項(xiàng)稅額1.2.4增值稅20,910.21--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.501.2.5所得稅6,158.06--207.5846.98546.01867.30867.30867.30918.53918.53918.531.2.6其他流出-2投資活動(dòng)凈現(xiàn)金流量-132,184.56-15,640.49-15,640.49-32,975.01-25,313.25-25,532.23-17,083.082.1現(xiàn)金流入2.2現(xiàn)金流出132,184.5615,640.4915,640.4932,975.0125,313.2525,532.2317,083.082.2.1建設(shè)投資46,921.4815,640.4915,640.4915,640.492.2.2維持運(yùn)營投資-2.2.3流動(dòng)資金85,263.08--17,33525,31325,53217,083.082.2.4其他流出3籌資活動(dòng)凈現(xiàn)金流量-12,592.6017,286.9116,507.1615,727.41-2,339.26-2,339.26-2,339.26-2,339.26-2,339.26-2,339.26-2,339.26-45,739.263.1現(xiàn)金流入54,200.0018,066.6718,066.6718,066.673.1.1項(xiàng)目資本金投入10,800.003,600.003,600.003,600.003.1.2長(zhǎng)期投資借款43,400.0014,466.6714,466.6714,466.673.1.3流動(dòng)資金借款-3.1.4債券-3.1.5短期借款--3.1.6其他流入-3.2現(xiàn)金流出66,792.60779.751,559.512,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.2645,739.263.2.1各種利息支出23,392.60779.751,559.512,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.262,339.263.2.2償還債務(wù)本金43,400.0043,400.003.2.3應(yīng)付利潤（股利分配）-3.2.4其他流出-4凈現(xiàn)金流量-73,557.181,646.42866.67-16,071.34-22,716.66-20,108.86-9,839.027,244.067,244.067,192.837,192.83-36,207.175累計(jì)盈余資金-434,448.711,646.422,513.09-13,558.25-36,275.91-56,384.78-66,223.80-58,979.74-51,735.68-44,542.85-37,350.01-73,557.18附表13項(xiàng)目投資現(xiàn)金量表項(xiàng)目投資現(xiàn)金流量表單位：萬元序號(hào)項(xiàng)目合計(jì)建設(shè)期運(yùn)營期12345678910111現(xiàn)金流入539,991.250.000.0011800.0029500.0047200.0059000.0059000.0059000.0059000.0059000.00156491.251.1營業(yè)收入442,500.000.000.0011800.0029500.0047200.0059000.0059000.0059000.0059000.0059000.0059000.001.2補(bǔ)貼收入-1.3回收固定資產(chǎn)余值29,311.2529311.251.4回收流動(dòng)資金68,180.0068180.001.5其他現(xiàn)金收入-項(xiàng)目間接收益-2現(xiàn)金流出497,306.5215640.4915640.4943391.1749831.4264423.6065632.4648549.3848549.3848549.3848549.3848549.382.1建設(shè)投資(不含建設(shè)期利息)46,921.4815640.4915640.4915640.490.000.002.2流動(dòng)資金85,263.080.000.0017334.5225313.2525532.2317083.080.000.000.000.002.3經(jīng)營成本342,120.73--9,803.2122,985.7836,439.5545,482.0345,482.0345,482.0345,482.0345,482.0345,482.032.4銷售稅金及附加2,091.02--55.72139.31222.89278.85278.85278.85278.85278.85278.852.5增值稅20,910.21--557.231,393.082,228.922,788.502,788.502,788.502,788.502,788.502,788.502.6維持運(yùn)營投資-2.7其他現(xiàn)金流出-項(xiàng)目間接費(fèi)用-3所得稅前凈現(xiàn)金流量(1-2)42,684.73-15640.49-15640.49-31591.17-20331.42-17223.60-6632.4610450.6210450.6210450.6210450.62107941.874累計(jì)所得稅前凈現(xiàn)金流量-681,531.58-15640.49-31280.99-62872.16-83203.57-100427.17-107059.63-96609.01-86158.39-75707.76-65257.1442684.735調(diào)整所得稅6,158.060.000.00207.5846.98546.01867.30867.30867.30918.53918.53918.536所得稅后凈現(xiàn)金流量（3-5）36,526.67-15640.49-15640.49-31798.75-20378.40-17769.60-7499