南充市XX現(xiàn)代農(nóng)業(yè)示范區(qū)建設(shè)項目（融資可行性研究報告）

南充市XX現(xiàn)代農(nóng)業(yè)示范區(qū)建設(shè)項目可行性研究報告摘要一、項目名稱南充市XX現(xiàn)代農(nóng)業(yè)示范區(qū)建設(shè)項目二、項目業(yè)主XX（以下簡稱“農(nóng)投公司”）三、建設(shè)性質(zhì)新改建四、項目建設(shè)地點本項目建設(shè)區(qū)域為：XX等4個鄉(xiāng)鎮(zhèn)。五、主要建設(shè)內(nèi)容及規(guī)模（1）現(xiàn)代農(nóng)業(yè)示范基地：建設(shè)高質(zhì)高效種植基地1.90萬畝，建設(shè)蠶桑產(chǎn)業(yè)基地1.55萬畝；（2）加工及服務(wù)提升工程，新建初加工廠房8000.00㎡、有機肥生產(chǎn)車間2500.00㎡，冷鏈倉儲庫18500.00㎡；（3）園區(qū)配套基礎(chǔ)設(shè)施建設(shè)工程，包含園區(qū)產(chǎn)業(yè)道路改建25.5km、園區(qū)渠道整治25.6km。六、項目總投資和資金籌措本項目總投資42626.22萬元，其中：業(yè)主自籌項目資本金8626.22萬元，占總投資20.24%；擬向金融機構(gòu)申請貸款34000萬元，占總投資的79.76%。貸款期限20年（含2年建設(shè)期），貸款利率按5.00%進行測算（最終貸款利率以銀行審批為準(zhǔn)）。目錄TOC\o"1-2"\h\u第一章概述 項目風(fēng)險管控方案項目風(fēng)險就是實現(xiàn)項目目標(biāo)的活動或事件的不確定性和可能發(fā)生的危險，是通過調(diào)查、分析、論證、預(yù)測其發(fā)生概率、后果很可能使項目產(chǎn)生損失的未來不確定性因素。項目一旦出現(xiàn)風(fēng)險，其造成的損失也是非常大的，因此，必須對項目風(fēng)險加強管理，及早防范。項目風(fēng)險管理是指對項目風(fēng)險從識別到分析乃至采取應(yīng)對措施等一系列過程，它包括使積極因素所產(chǎn)生的對項目風(fēng)險管理影響最大化和使消極因素產(chǎn)生的影響最小化兩方面內(nèi)容。主要包括了風(fēng)險識別、風(fēng)險評估、風(fēng)險對策三部分內(nèi)容。風(fēng)險識別根據(jù)本項目實施中將會面臨的內(nèi)外環(huán)境條件，本項目可能面臨的風(fēng)險主要有以下幾種：1.市場風(fēng)險主要是指項目在實施過程中，由于市場供求因素變化導(dǎo)致的原材料和設(shè)備價格上漲使得投資成本不確定因素增強帶來的風(fēng)險。2.技術(shù)風(fēng)險技術(shù)風(fēng)險是指施工單位進行施工的風(fēng)險，以及使用不適當(dāng)?shù)氖┕し椒ɑ蚣夹g(shù)更新對投資者的風(fēng)險。3.資金風(fēng)險主要是指項目實施過程中資金來源中斷，以及資金供應(yīng)不足等問題，從而為項目運營各方面帶來損失。4.政策風(fēng)險主要是指由于國家宏觀政策發(fā)生變化，政府在土地、財政等方面的政策的改變而直接影響項目實施、經(jīng)營管理等導(dǎo)致的風(fēng)險。5.社會風(fēng)險主要指項目實施與其他項目實施相沖突，或與相關(guān)利益者協(xié)調(diào)不當(dāng)而引發(fā)矛盾，不利于社會的和諧建設(shè)與穩(wěn)定發(fā)展，為項目實施帶來風(fēng)險。6.自然風(fēng)險主要指氣象、水文或地質(zhì)災(zāi)害發(fā)生，導(dǎo)致實施周期延長、投資加大，以及與環(huán)境沖突造成的損失。風(fēng)險評估本項目的風(fēng)險評估方法采用專家評估法，評估指標(biāo)采用“高、較高、中、較低、低”五級度量。主要因素的風(fēng)險水平評估結(jié)果及主要理由如下：1.市場風(fēng)險由于受到國際市場部分生產(chǎn)資料上漲的影響，我國能源與生產(chǎn)資料市場價格呈現(xiàn)出一定波動性，市場存在通脹預(yù)期。這使得項目實施在成本上具有不確定性的風(fēng)險，但在國家的宏觀調(diào)控措施下以及經(jīng)濟逐漸恢復(fù)平穩(wěn)增長的趨勢下，市場的價格將恢復(fù)平穩(wěn)走勢，市場風(fēng)險較小。2.技術(shù)風(fēng)險項目實施所用技術(shù)成熟度高，實用可靠，面臨的風(fēng)險水平低。3.資金風(fēng)險項目業(yè)主單位為國有獨資公司，自籌部分由業(yè)主自籌，項目的資金風(fēng)險低。4.政策風(fēng)險雖然經(jīng)濟逐漸恢復(fù)平穩(wěn)運行，會使國家政策有相應(yīng)的調(diào)整，從而帶來一定的政策不確定因素。但是，本項目具有明顯的惠民效應(yīng)，有助于改善居民的居住環(huán)境和提高生活水平，符合國家的大政方針，對于地方經(jīng)濟的發(fā)展也有很好地推動作用，國家對此類項目持肯定的態(tài)度，因此大方向上不會改變對其支持政策。同時，國家為了促進經(jīng)濟的長遠穩(wěn)定發(fā)展，仍將保持實施積極的經(jīng)濟政策，為地方項目實施提供了宏觀環(huán)境上的保障，因此，本項目的政策風(fēng)險低。5.社會風(fēng)險本項目的實施是惠民之舉，有利于改善當(dāng)?shù)剞r(nóng)業(yè)基礎(chǔ)設(shè)施，提供就業(yè)崗位，帶動相關(guān)產(chǎn)業(yè)發(fā)展，促進當(dāng)?shù)亟?jīng)濟和諧發(fā)展，促進社會的和諧穩(wěn)定發(fā)展，因此，本項目的社會風(fēng)險低。風(fēng)險對策1.制定科學(xué)合理的項目管理規(guī)劃根據(jù)項目實施的目標(biāo)、內(nèi)容制定科學(xué)合理的項目風(fēng)險管理總體規(guī)劃。風(fēng)險管理計劃記錄了項目全過程中的風(fēng)險管理的流程。項目團隊在項目早期根據(jù)公司的風(fēng)險管理政策、風(fēng)險種類、以往項目的經(jīng)驗教訓(xùn)及不同參與主體的風(fēng)險承受力編制風(fēng)險管理計劃。包括創(chuàng)建合規(guī)的風(fēng)險決策制度，明確相關(guān)職責(zé)人的權(quán)責(zé)范圍，制定完善的風(fēng)險應(yīng)急預(yù)案，嚴(yán)格實現(xiàn)責(zé)任制，實現(xiàn)監(jiān)管效能的有效發(fā)揮。2.確保資金合理使用制定合理有效的資金使用計劃，加強財務(wù)管理，嚴(yán)格監(jiān)督管理資金劃撥使用進度，提高資金使用效率與周轉(zhuǎn)率，最大程度實現(xiàn)資金使用成本的最小化。3.加強各方溝通與利益協(xié)調(diào)加強與周邊群眾的溝通與協(xié)調(diào)，從人民的利益出發(fā)，為當(dāng)?shù)厝嗣竦纳a(chǎn)發(fā)展創(chuàng)造優(yōu)良的條件，積極保護環(huán)境，促進當(dāng)?shù)厣鐣椭C建設(shè)與經(jīng)濟快速發(fā)展。4.關(guān)注與監(jiān)控各種動態(tài)風(fēng)險對于其他不可預(yù)見的風(fēng)險，需要相關(guān)負責(zé)人員及時關(guān)注與項目相關(guān)的動態(tài)發(fā)展，根據(jù)情況的變化，分析潛在風(fēng)險并及時有效地采取預(yù)防性措施。結(jié)論與建議主要研究結(jié)論通過對項目建設(shè)的必要性和可行性進行分析，確定了項目建設(shè)的規(guī)模、內(nèi)容和建設(shè)方案，提出了項目實施進度計劃及招標(biāo)方案，同時對項目效益進行了分析和評價，項目建設(shè)是可行的。本項目的建設(shè)符合XX發(fā)展總體規(guī)劃，符合《南充市國民經(jīng)濟和社會發(fā)展第十四個五年規(guī)劃和二〇三五年遠景目標(biāo)綱要》，是貫徹落實政府相關(guān)文件的重要體現(xiàn)。項目選址符合相關(guān)規(guī)劃的要求。項目地理區(qū)位交通方便，水、電等基礎(chǔ)設(shè)施已進入規(guī)劃，項目地質(zhì)條件良好，場址的自然條件、環(huán)境條件、外部基礎(chǔ)設(shè)施條件均符合項目建設(shè)選址要求。目前國內(nèi)對此的設(shè)計和施工技術(shù)都十分成熟，具備工程建設(shè)的可實施性。本項目符合國家及地方產(chǎn)業(yè)政策，項目所在地交通條件良好，運輸便利，建輔建材原料充足。既能有效滿足農(nóng)業(yè)生產(chǎn)加工的需求，又能夠輻射帶動周邊產(chǎn)業(yè)，拉動地區(qū)經(jīng)濟發(fā)展，幫助解決就業(yè)問題。本項目的建設(shè)有利于優(yōu)化資源配置，調(diào)整經(jīng)濟結(jié)構(gòu)，改善投資環(huán)境，因此建設(shè)本項目是十分必要的，項目具有現(xiàn)實的市場基礎(chǔ)。同時，本項目定位準(zhǔn)確，擬定的建設(shè)規(guī)?？茖W(xué)合理，具有可行性。綜上所述，該項目具有良好的發(fā)展機遇，具有良好的發(fā)展前景，社會效益顯著，項目建設(shè)必要可行。問題及建議1.建議項目單位按照項目報送和基本建設(shè)程序上報。2.項目有著良好的社會效益，建議上級各級政府和部門在資金等方面給予大力支持。3.建議項目單位盡快落實項目資本金和啟動銀行融資等工作，積極準(zhǔn)備前期設(shè)計、招標(biāo)階段的工作，以便本項目可研報告批準(zhǔn)后順利推進。4.建議有關(guān)各方共同努力，抓緊建設(shè)，使項目能按計劃建成，同時采用必要有效的措施，控制和規(guī)避風(fēng)險，以便本項目盡快建成并發(fā)揮其效益。5.在工程施工階段，應(yīng)注意施工組織設(shè)計，合理安排工期，不影響當(dāng)?shù)厝罕娬５纳a(chǎn)生活。6.在項目建設(shè)過程中，應(yīng)處理好內(nèi)部和外部關(guān)系的協(xié)調(diào)問題，爭取相關(guān)政府部門、水、電、郵電通訊、交通等部門的支持，保證項目按照預(yù)定計劃完工。敏敏感性分7.建議建設(shè)單位盡快組織評審工作，以便安排進入初步設(shè)計和施工圖設(shè)計，確保建設(shè)計劃如期實施。附表、附圖和附件附表1：項目總投資估算表附表2：項目收入估算表附表3：項目成本估算表附表4：項目折舊攤銷費用估算表附表5：項目稅金及附加估算表附表6：項目利潤表附表7：項目投資現(xiàn)金流量表附表8：盈虧平衡分析表附表9：項目計劃現(xiàn)金流量表附表1：項目總投資估算表序號工程項目及費用名稱估算金額（萬元）投資合計技術(shù)經(jīng)濟指標(biāo)占比備注建筑安裝工程費用設(shè)備購置及安裝費其他費用單位工程量單位指標(biāo)(元/單位)一工程建設(shè)費用32156.002800.0034956.0082.01%（一）現(xiàn)代產(chǎn)業(yè)基地18885.00900.0019785.0046.42%1高質(zhì)高效種植基地9470.00300.009770.00畝19000.0022.92%1.1土地整理5700.005700.00畝19000.003000.0013.37%包含坡改梯、田型調(diào)整、土壤改良等1.2灌溉與排水工程740.00740.001.74%（1）塘堰及蓄水池整治200.00200.00座20.00100000.000.47%（2）田間排灌渠整治540.00540.00km13.50400000.001.27%1.3改建田間道路工程850.00850.00km34.00250000.001.99%包括田間機耕道道及生產(chǎn)路1.4配套用房780.00780.00㎡6000.001300.001.83%包含管護、倉儲及中轉(zhuǎn)用房1.5水肥一體化工程1400.001400.00畝7000.002000.003.28%1.6設(shè)備購置300.00300.00項1.003000000.000.70%2蠶桑產(chǎn)業(yè)基地9415.00600.0010015.00畝15500.0023.49%2.1新建桑園5115.005115.00畝15500.003300.0012.00%包含土地整理、土壤改良及桑苗購買種植費用2.2生產(chǎn)附屬配套基礎(chǔ)設(shè)施890.00890.002.09%（1）改建生產(chǎn)道路363.00363.00km16.50220000.000.85%（2）改建排灌溝渠437.00437.00km11.50380000.001.03%（3）塘堰及蓄水池整治90.0090.00座9.00100000.000.21%2.3桑園配套用房845.00845.00㎡6500.001300.001.98%包含管護、倉儲及中轉(zhuǎn)用房2.4養(yǎng)蠶設(shè)施工程1725.001725.00㎡75000.00230.004.05%新建共育室、中轉(zhuǎn)房、大蠶棚等2.5水肥一體化工程840.00840.00畝4200.002000.001.97%2.6設(shè)備購置600.00600.00項1.006000000.001.41%含播種機、收割機、拖拉機、轉(zhuǎn)運車等（二）加工及服務(wù)提升工程7910.001900.009810.0023.01%1初加工廠房2080.00600.002680.00㎡8000.006.29%（1）土建及裝修裝修2080.002080.00㎡8000.002600.004.88%（2）設(shè)施設(shè)備購置600.00600.00項1.006000000.001.41%2有機肥生產(chǎn)車間650.00300.00950.00㎡2500.002.23%對農(nóng)作物秸稈，返田使用（1）土建及裝修裝修650.00650.00㎡2500.002600.001.52%（2）設(shè)施設(shè)備購置300.00300.00項1.003000000.000.70%3冷鏈倉儲庫5180.001000.006180.00㎡18500.0014.50%包含保鮮及冷藏庫（1）土建及裝修裝修5180.005180.00㎡18500.002800.0012.15%（2）設(shè)施設(shè)備購置1000.001000.00項1.0010000000.002.35%（三）園區(qū)配套基礎(chǔ)設(shè)施建設(shè)工程5361.005361.0012.58%1園區(qū)產(chǎn)業(yè)道路改造提升工程3825.003825.00km25.501500000.008.97%4-7米寬,按照4級道路標(biāo)準(zhǔn)2園區(qū)渠道整治工程1536.001536.00km25.60600000.003.60%二工程建設(shè)其它費用4152.214152.21取值依據(jù)9.74%1建設(shè)單位管理費279.65279.65建財〔2016〕504號0.66%2項目前期工作咨詢費70.0070.00發(fā)改價格〔2015〕299號，參考川價字費〔2000〕35號0.16%3設(shè)計費272.66272.66參考計價格〔2002〕10號文計取0.64%4勘察費227.21227.21按工程費用的0.8%計取0.53%5工程監(jiān)理費297.13297.13建設(shè)工程監(jiān)理與相關(guān)服務(wù)收費|發(fā)改價格〔2007〕670號0.70%6工程造價咨詢服務(wù)費248.57248.57川價發(fā)〔2008〕141號文計取0.58%7施工圖審查費27.9627.96參考〔2011〕323號文計取0.07%8招標(biāo)代理服務(wù)費34.9634.96參考〔2002〕1980號文計取0.08%9水土保持相關(guān)費20.9720.97參考保監(jiān)〔2005〕22號文計取0.05%10場地準(zhǔn)備和臨時設(shè)施費104.87104.87發(fā)改價格〔2015〕299號，參考川價字費〔2000〕35號0.25%11工程保險費174.78174.78按工程費用的0.5%計取0.41%12土地費2673.102673.106.27%（1）高質(zhì)高效種植基地流轉(zhuǎn)水田627.00627.00流轉(zhuǎn)7600畝，暫均按550元/畝計算；建設(shè)期第1年整治完成部分計入運營成本。1.47%（2）高質(zhì)高效種植基地流轉(zhuǎn)旱地769.50769.50流轉(zhuǎn)11400畝，暫均按450元/畝計算；建設(shè)期第1年整治完成部分計入運營成本。1.81%（3）高效種植基地流轉(zhuǎn)設(shè)施農(nóng)用地(旱地)0.720.72流轉(zhuǎn)約9.0畝，暫均按400元/畝計算，流轉(zhuǎn)期2年0.00%（4）桑園流轉(zhuǎn)種植園地1240.001240.00流轉(zhuǎn)15500畝，暫均按400元/畝計算，流轉(zhuǎn)期2年2.91%（5）桑園設(shè)施農(nóng)用地（園地）0.780.78流轉(zhuǎn)約9.75畝，暫均按400元/畝計算，流轉(zhuǎn)期2年0.00%（6）蠶房流轉(zhuǎn)土地（園地）9.009.00流轉(zhuǎn)約112.50畝，暫均按400元/畝計算，流轉(zhuǎn)期2年0.02%（7）流轉(zhuǎn)集體建設(shè)用地26.1026.10流轉(zhuǎn)約43.50畝，暫均按3000元/畝計算，流轉(zhuǎn)期2年0.06%三預(yù)備費1821.761821.76按（一＋二-土地費）*5.00%4.27%四建設(shè)期利息1696.251696.25貸款利率5.00%3.98%五總投資42626.22100.00%附件2：項目收入估算表（單位：萬元）序號項目合計建設(shè)期運營期第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年一公司收入合計209969.432488.1310621.7611266.1811599.5911599.5911599.5911599.5911599.5911599.5911599.59（一）初級農(nóng)產(chǎn)品銷售收入37281.19901.061914.742027.382027.382027.382027.382027.382027.382027.382027.381玉米種植收入27602.42667.131417.651501.041501.041501.041501.041501.041501.041501.041501.04種植面積（畝）5700.00114001140011400114001140011400114001140011400年畝產(chǎn)（斤）1100.00110011001100110011001100110011001100銷售單價（元/斤）1.401.401.401.401.401.401.401.401.401.40達產(chǎn)率80.00%85.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%損耗率5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%2大豆種植收入9678.77233.93497.10526.34526.34526.34526.34526.34526.34526.34526.34種植面積（畝）5700.00114001140011400114001140011400114001140011400年畝產(chǎn)（斤）180.00180180180180180180180180180銷售單價（元/斤）3.003.003.003.003.003.003.003.003.003.00達產(chǎn)率80.00%85.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%損耗率5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%（二）加工農(nóng)產(chǎn)品銷售收入（不含稅）65665.241587.083372.533570.923570.923570.923570.923570.923570.923570.923570.921油菜籽加工品收入（不含稅）42863.291035.972201.442330.932330.932330.932330.932330.932330.932330.932330.93種植面積（畝）9500.0019000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.00油菜籽畝產(chǎn)（斤/畝）400.00400.00400.00400.00400.00400.00400.00400.00400.00400.00達產(chǎn)率80.00%85.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%損耗率5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%出油率30.00%30.00%30.00%30.00%30.00%30.00%30.00%30.00%30.00%30.00%菜籽油量（萬斤）86.64184.11194.94194.94194.94194.94194.94194.94194.94194.94菜籽油單價（元/斤）10.0010.0010.0010.0010.0010.0010.0010.0010.0010.00菜籽油銷售收入（萬元）32887.43866.401841.101949.401949.401949.401949.401949.401949.401949.401949.40出餅率65.00%65.00%65.00%65.00%65.00%65.00%65.00%65.00%65.00%65.00%油渣餅量（萬斤）187.72398.91422.37422.37422.37422.37422.37422.37422.37422.37油渣餅單價（元/斤）1.401.401.401.401.401.401.401.401.401.40油渣餅銷售收入（萬元）9975.85262.81558.47591.32591.32591.32591.32591.32591.32591.32591.32增值稅（稅率9%）93.24198.13209.78209.78209.78209.78209.78209.78209.78209.782大米銷售收入（不含稅）22801.95551.101171.101239.991239.991239.991239.991239.991239.991239.991239.99種植面積（畝）3800.007600.007600.007600.007600.007600.007600.007600.007600.007600.00稻谷畝產(chǎn)（斤）1000.001000.001000.001000.001000.001000.001000.001000.001000.001000.00達產(chǎn)率80%85%90%90%90%90%90%90%90%90%損耗率5%5%5%5%5%5%5%5%5%5%出米率65%65%65%65%65%65%65%65%65%65%大米總產(chǎn)量（萬斤）187.72398.91422.37422.37422.37422.37422.37422.37422.37422.37大米單價（元/斤）3.203.203.203.203.203.203.203.203.203.20增值稅（稅率9%）49.60105.40111.60111.60111.60111.60111.60111.60111.60111.60（三）蠶桑產(chǎn)業(yè)基地收入107023.015334.485667.896001.296001.296001.296001.296001.296001.296001.291蠶繭銷售收入98514.904910.405217.305524.205524.205524.205524.205524.205524.205524.20單價（元/kg）40.0040.0040.0040.0040.0040.0040.0040.0040.00蠶繭產(chǎn)量（張/kg）45.0045.0045.0045.0045.0045.0045.0045.0045.00蠶繭規(guī)模（張）34100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.00達產(chǎn)率80%85%90%90%90%90%90%90%90%2桑枝加工收入8508.11424.08450.59477.09477.09477.09477.09477.09477.09477.09種植面積15500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.00桑枝鮮品產(chǎn)量（Kg/畝）900.00900.00900.00900.00900.00900.00900.00900.00900.00達產(chǎn)率80%85%90%90%90%90%90%90%90%制干率（%）20%20%20%20%20%20%20%20%20%損耗率（%）5%5%5%5%5%5%5%5%5%桑枝干片價格

（元/kg）2.002.002.002.002.002.002.002.002.00續(xù)表序號項目合計運營期第12年第13年第14年第15年第16年第17年第18年第19年第20年一公司收入合計209969.4311599.5911599.5911599.5911599.5911599.5911599.5911599.5911599.5911599.59（一）初級農(nóng)產(chǎn)品銷售收入37281.192027.382027.382027.382027.382027.382027.382027.382027.382027.381玉米種植收入27602.421501.041501.041501.041501.041501.041501.041501.041501.041501.04種植面積（畝）114001140011400114001140011400114001140011400年畝產(chǎn)（斤）110011001100110011001100110011001100銷售單價（元/斤）1.401.401.401.401.401.401.401.401.40達產(chǎn)率90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%損耗率5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%2大豆種植收入9678.77526.34526.34526.34526.34526.34526.34526.34526.34526.34種植面積（畝）114001140011400114001140011400114001140011400年畝產(chǎn)（斤）180180180180180180180180180銷售單價（元/斤）3.003.003.003.003.003.003.003.003.00達產(chǎn)率90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%損耗率5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%（二）加工農(nóng)產(chǎn)品銷售收入（不含稅）65665.243570.923570.923570.923570.923570.923570.923570.923570.923570.921油菜籽加工品收入（不含稅）42863.292330.932330.932330.932330.932330.932330.932330.932330.932330.93種植面積（畝）19000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.00油菜籽畝產(chǎn)（斤/畝）400.00400.00400.00400.00400.00400.00400.00400.00400.00達產(chǎn)率90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%90.00%損耗率5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%5.00%出油率30.00%30.00%30.00%30.00%30.00%30.00%30.00%30.00%30.00%菜籽油量（萬斤）194.94194.94194.94194.94194.94194.94194.94194.94194.94菜籽油單價（元/斤）10.0010.0010.0010.0010.0010.0010.0010.0010.00菜籽油銷售收入（萬元）32887.431949.401949.401949.401949.401949.401949.401949.401949.401949.40出餅率65.00%65.00%65.00%65.00%65.00%65.00%65.00%65.00%65.00%油渣餅量（萬斤）422.37422.37422.37422.37422.37422.37422.37422.37422.37油渣餅單價（元/斤）1.401.401.401.401.401.401.401.401.40油渣餅銷售收入（萬元）9975.85591.32591.32591.32591.32591.32591.32591.32591.32591.32增值稅（稅率9%）209.78209.78209.78209.78209.78209.78209.78209.78209.782大米銷售收入（不含稅）22801.951239.991239.991239.991239.991239.991239.991239.991239.991239.99種植面積（畝）7600.007600.007600.007600.007600.007600.007600.007600.007600.00稻谷畝產(chǎn)（斤）1000.001000.001000.001000.001000.001000.001000.001000.001000.00達產(chǎn)率90%90%90%90%90%90%90%90%90%損耗率5%5%5%5%5%5%5%5%5%出米率65%65%65%65%65%65%65%65%65%大米總產(chǎn)量（萬斤）422.37422.37422.37422.37422.37422.37422.37422.37422.37大米單價（元/斤）3.203.203.203.203.203.203.203.203.20增值稅（稅率9%）111.60111.60111.60111.60111.60111.60111.60111.60111.60（三）蠶桑產(chǎn)業(yè)基地收入107023.016001.296001.296001.296001.296001.296001.296001.296001.296001.291蠶繭銷售收入98514.905524.205524.205524.205524.205524.205524.205524.205524.205524.20單價（元/kg）40.0040.0040.0040.0040.0040.0040.0040.0040.00蠶繭產(chǎn)量（張/kg）45.0045.0045.0045.0045.0045.0045.0045.0045.00蠶繭規(guī)模（張）34100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.00達產(chǎn)率90%90%90%90%90%90%90%90%90%2桑枝加工收入8508.11477.09477.09477.09477.09477.09477.09477.09477.09477.09種植面積15500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.00桑枝鮮品產(chǎn)量（Kg/畝）900.00900.00900.00900.00900.00900.00900.00900.00900.00達產(chǎn)率90%90%90%90%90%90%90%90%90%制干率（%）20%20%20%20%20%20%20%20%20%損耗率（%）5%5%5%5%5%5%5%5%5%桑枝干片價格

（元/kg）2.002.002.002.002.002.002.002.002.00附表3：項目成本估算表（單位：萬元）序號項目合計建設(shè)期運營期第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年1土地流轉(zhuǎn)費（萬元）28712.90465.501569.301569.301569.301569.301569.301569.301569.301569.301569.301.1旱地流轉(zhuǎn)費9490.50256.50513.00513.00513.00513.00513.00513.00513.00513.00513.00流轉(zhuǎn)單價（元/畝）450.00450.00450.00450.00450.00450.00450.00450.00450.00450.001.2水田流轉(zhuǎn)費7733.00209.00418.00418.00418.00418.00418.00418.00418.00418.00418.00流轉(zhuǎn)單價（元/畝）550.00550.00550.00550.00550.00550.00550.00550.00550.00550.001.3園地流轉(zhuǎn)費11160.00620.00620.00620.00620.00620.00620.00620.00620.00620.00流轉(zhuǎn)單價（元/畝）400.00400.00400.00400.00400.00400.00400.00400.00400.001.4設(shè)施農(nóng)用地流轉(zhuǎn)費94.505.255.255.255.255.255.255.255.255.25流轉(zhuǎn)單價（元/畝）400.00400.00400.00400.00400.00400.00400.00400.00400.001.5集體建設(shè)用地流轉(zhuǎn)費234.9013.0513.0513.0513.0513.0513.0513.0513.0513.05流轉(zhuǎn)單價（元/畝）3000.003000.003000.003000.003000.003000.003000.003000.003000.002種植成本（萬元）80104.721018.133878.044082.154297.004297.004297.004393.104393.104393.104393.102.1玉米大豆種植成本（萬元）17985.40421.75887.90934.63983.82983.82983.82983.82983.82983.82983.82玉米大豆種植面積（畝）5700.0011400.0011400.0011400.0011400.0011400.0011400.0011400.0011400.0011400.00玉米大豆畝均種植成本（元/畝）739.91778.86819.85863.00863.00863.00863.00863.00863.00863.002.2油菜種植成本（萬元）17054.52399.92841.94886.26932.90932.90932.90932.90932.90932.90932.90油菜種植面積（畝）9500.0019000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.00油菜畝均種植成本（元/畝）420.97443.13466.45491.00491.00491.00491.00491.00491.00491.002.3水稻種植成本（萬元）8377.90196.46413.60435.37458.28458.28458.28458.28458.28458.28458.28水稻種植面積（畝）3800.007600.007600.007600.007600.007600.007600.007600.007600.007600.00水稻畝均種植成本（元/畝）517.00544.21572.85603.00603.00603.00603.00603.00603.00603.002.4桑樹種植成本（萬元）36686.901734.611825.901922.001922.001922.002018.102018.102018.102018.10種植面積（畝）15500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.00種植成本（元/畝）1119.101178.001240.001240.001240.001302.001302.001302.001302.003油菜籽加工成本（萬元）11949.10288.80613.70649.80649.80649.80649.80649.80649.80649.80649.80油菜籽加工量（萬斤）288.80613.70649.80649.80649.80649.80649.80649.80649.80649.80油菜籽單位加工費（元/斤）1.001.001.001.001.001.001.001.001.001.004稻谷加工成本（萬元）5974.55144.40306.85324.90324.90324.90324.90324.90324.90324.90324.90稻谷加工量（萬斤）288.80613.70649.80649.80649.80649.80649.80649.80649.80649.80稻谷單位加工費（元/斤）0.500.500.500.500.500.500.500.500.500.505桑枝粗加工費425.4121.2022.5323.8523.8523.8523.8523.8523.8523.856蠶繭養(yǎng)殖成本9070.89422.84449.27475.70475.70475.70499.48499.48499.48499.486.1蠶種成本（元/張）80.0080.0080.0080.0080.0084.0084.0084.0084.006.2蠶藥成本（元/張）60.0060.0060.0060.0060.0063.0063.0063.0063.006.3蠶繭保險費（元/張）15.0015.0015.0015.0015.0015.7515.7515.7515.756.4出蠶張數(shù)34100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.006.5達產(chǎn)率80%85%90%90%90%90%90%90%90%7人員工資及福利費1947.9653.3598.5098.5098.5098.5098.50103.42103.42103.42103.427.1管理人員2333333333工資標(biāo)準(zhǔn)5000.005000.005000.005000.005000.005000.005250.005250.005250.005250.007.2技術(shù)人員2.00333333333工資標(biāo)準(zhǔn)4000.004000.004000.004000.004000.004000.004200.004200.004200.004200.007.3普通員工7.00151515151515151515工資標(biāo)準(zhǔn)3000.003000.003000.003000.003000.003000.003150.003150.003150.003150.008燃料及動力費用6299.0874.64318.65337.99347.99347.99347.99347.99347.99347.99347.999銷售費用2124.5849.76106.22112.66116.00116.00116.00116.00116.00116.00116.0010運營維修維護費1514.5378.7478.7478.7478.7478.7482.6782.6782.6782.6711管理費用486.9913.3424.6224.6224.6224.6224.6225.8625.8625.8625.8612經(jīng)營成本（1-12）148610.702107.937438.667750.458006.398006.398006.398136.378136.378136.378136.3713財務(wù)成本17368.751672.501620.001555.001475.001393.751308.751223.751137.501047.5014折舊攤銷19696.701094.261094.261094.261094.261094.261094.261094.261094.261094.2615總成本費用185676.142107.9310205.4210464.7110655.6510575.6510494.4010539.3810454.3810368.1310278.13固定成本37065.452766.762714.262649.262569.262488.012403.012318.012231.762141.76變動成本148610.702107.937438.667750.458006.398006.398006.398136.378136.378136.378136.37續(xù)表序號項目合計運營期第12年第13年第14年第15年第16年第17年第18年第19年第20年1土地流轉(zhuǎn)費（萬元）28712.901569.301569.301569.301569.301569.301569.301569.301569.301569.301.1旱地流轉(zhuǎn)費9490.50513.00513.00513.00513.00513.00513.00513.00513.00513.00流轉(zhuǎn)單價（元/畝）450.00450.00450.00450.00450.00450.00450.00450.00450.001.2水田流轉(zhuǎn)費7733.00418.00418.00418.00418.00418.00418.00418.00418.00418.00流轉(zhuǎn)單價（元/畝）550.00550.00550.00550.00550.00550.00550.00550.00550.001.3園地流轉(zhuǎn)費11160.00620.00620.00620.00620.00620.00620.00620.00620.00620.00流轉(zhuǎn)單價（元/畝）400.00400.00400.00400.00400.00400.00400.00400.00400.001.4設(shè)施農(nóng)用地流轉(zhuǎn)費94.505.255.255.255.255.255.255.255.255.25流轉(zhuǎn)單價（元/畝）400.00400.00400.00400.00400.00400.00400.00400.00400.001.5集體建設(shè)用地流轉(zhuǎn)費234.9013.0513.0513.0513.0513.0513.0513.0513.0513.05流轉(zhuǎn)單價（元/畝）3000.003000.003000.003000.003000.003000.003000.003000.003000.002種植成本（萬元）80104.724393.104494.014494.014494.014494.014494.014599.964599.964599.962.1玉米大豆種植成本（萬元）17985.40983.82983.82983.82983.82983.82983.82983.82983.82983.82玉米大豆種植面積（畝）11400.0011400.0011400.0011400.0011400.0011400.0011400.0011400.0011400.00玉米大豆畝均種植成本（元/畝）863.00863.00863.00863.00863.00863.00863.00863.00863.002.2油菜種植成本（萬元）17054.52932.90932.90932.90932.90932.90932.90932.90932.90932.90油菜種植面積（畝）19000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.0019000.00油菜畝均種植成本（元/畝）491.00491.00491.00491.00491.00491.00491.00491.00491.002.3水稻種植成本（萬元）8377.90458.28458.28458.28458.28458.28458.28458.28458.28458.28水稻種植面積（畝）7600.007600.007600.007600.007600.007600.007600.007600.007600.00水稻畝均種植成本（元/畝）603.00603.00603.00603.00603.00603.00603.00603.00603.002.4桑樹種植成本（萬元）36686.902018.102119.012119.012119.012119.012119.012224.962224.962224.96種植面積（畝）15500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.0015500.00種植成本（元/畝）1302.001367.101367.101367.101367.101367.101435.461435.461435.463油菜籽加工成本（萬元）11949.10649.80649.80649.80649.80649.80649.80649.80649.80649.80油菜籽加工量（萬斤）649.80649.80649.80649.80649.80649.80649.80649.80649.80油菜籽單位加工費（元/斤）1.001.001.001.001.001.001.001.001.004稻谷加工成本（萬元）5974.55324.90324.90324.90324.90324.90324.90324.90324.90324.90稻谷加工量（萬斤）649.80649.80649.80649.80649.80649.80649.80649.80649.80稻谷單位加工費（元/斤）0.500.500.500.500.500.500.500.500.505桑枝粗加工費425.4123.8523.8523.8523.8523.8523.8523.8523.8523.856蠶繭養(yǎng)殖成本9070.89499.48524.45524.45524.45524.45524.45550.68550.68550.686.1蠶種成本（元/張）84.0088.2088.2088.2088.2088.2092.6192.6192.616.2蠶藥成本（元/張）63.0066.1566.1566.1566.1566.1569.4669.4669.466.3蠶繭保險費（元/張）15.7516.5416.5416.5416.5416.5417.3617.3617.366.4出蠶張數(shù)34100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.0034100.006.5達產(chǎn)率90%90%90%90%90%90%90%90%90%7人員工資及福利費1947.96103.42108.59108.59108.59108.59108.59114.02114.02114.027.1管理人員333333333工資標(biāo)準(zhǔn)5250.005512.505512.505512.505512.505512.505788.135788.135788.137.2技術(shù)人員333333333工資標(biāo)準(zhǔn)4200.004410.004410.004410.004410.004410.004630.504630.504630.507.3普通員工151515151515151515工資標(biāo)準(zhǔn)3150.003307.503307.503307.503307.503307.503472.883472.883472.888燃料及動力費用6299.08347.99347.99347.99347.99347.99347.99347.99347.99347.999銷售費用2124.58116.00116.00116.00116.00116.00116.00116.00116.00116.0010運營維修維護費1514.5382.6786.8186.8186.8186.8186.8191.1591.1591.1511管理費用486.9925.8627.1527.1527.1527.1527.1528.5128.5128.5112經(jīng)營成本（1-12）148610.708136.378272.848272.848272.848272.848272.848416.148416.148416.1413財務(wù)成本17368.75957.50867.50777.50682.50570.00450.00330.00210.0090.0014折舊攤銷19696.701094.261094.261094.261094.261094.261094.261094.261094.261094.2615總成本費用185676.1410188.1310234.6010144.6010049.609937.109817.109840.409720.409600.40固定成本37065.452051.761961.761871.761776.761664.261544.261424.261304.261184.26變動成本148610.708136.378272.848272.848272.848272.848272.848416.148416.148416.14附表4：項目折舊攤銷費用估算表（單位：萬元）序號項目名稱合計折舊年限第3年第4年第5年第6年第7年第8年第9年第10年第11年1固定資產(chǎn)原值34137.454034137.4534137.4534137.4534137.4534137.4534137.4534137.4534137.4534137.451.1當(dāng)期折舊費14593.76810.76810.76810.76810.76810.76810.76810.76810.76810.761.2凈值19543.6933326.6932515.9231705.1630894.4030083.6329272.8728462.1027651.3426840.572機器設(shè)備原值2557.72182557.722557.722557.722557.722557.722557.722557.722557.722557.722.1當(dāng)期折舊費2429.84134.99134.99134.99134.99134.99134.99134.99134.99134.992.2凈值262.882422.732287.742152.752017.761882.771747.781612.791477.801342.802無形資產(chǎn)原值2673.10182673.102673.102673.102673.102673.102673.102673.102673.102673.102.1當(dāng)期攤銷2673.10148.51148.51148.51148.51148.51148.51148.51148.51148.512.2凈值0.002524.592376.092227.582079.081930.571782.071633.561485.061336.553合計（原值）39368.2839368.2839368.2839368.2839368.2839368.2839368.2839368.2839368.2839368.283.1累計折舊攤銷費19696.701094.261094.261094.261094.261094.261094.261094.261094.261094.263.2期末回收原值19671.5838274.0137179.7536085.4934991.2333896.9732802.7131708.4530614.1929519.93續(xù)表序號項目名稱合計折舊年限第12年第13年第14年第15年第16年第17年第18年第19年第20年1固定資產(chǎn)原值34137.454034137.4534137.4534137.4534137.4534137.4534137.4534137.4534137.4534137.451.1當(dāng)期折舊費14593.76810.76810.76810.76810.76810.76810.76810.76810.76810.761.2凈值19543.6926029.8125219.0424408.2823597.5122786.7521975.9921165.2220354.4619543.692機器設(shè)備原值2557.72182557.722557.722557.722557.722557.722557.722557.722557.722557.722.1當(dāng)期折舊費2429.84134.99134.99134.99134.99134.99134.99134.99134.99134.992.2凈值262.881207.811072.82937.83802.84667.85532.86397.87262.88262.882無形資產(chǎn)原值2673.10182673.102673.102673.102673.102673.102673.102673.102673.102673.102.1當(dāng)期攤銷2673.10148.51148.51148.51148.51148.51148.51148.51148.51148.512.2凈值0.001188.041039.54891.03742.53594.02445.52297.01148.51(0.00)3合計（原值）39368.2839368.2839368.2839368.2839368.2839368.2839368.2839368.2839368.2839368.283.1累計折舊攤銷費19696.701094.261094.261094.261094.261094.261094.261094.261094.261094.263.2期末回收原值19671.5828425.6727331.4126237.1425142.8824048.6222954.3621860.1020765.8419671.58附表5項目稅金及附加估算表（單位：萬元）序號名稱及單位合計建設(shè)期運營期第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年一銷項稅額合計5767.03142.84303.53321.38321.38321.38321.38321.38321.38321.38321.38二進項稅額合計5017.0027.333348.6593.6195.1195.1195.1197.2597.2597.2597.251建設(shè)投資3257.943257.942運營期進項稅額1759.0627.3390.7193.6195.1195.1195.1197.2597.2597.2597.252.1燃料及動力費用809.189.7041.4243.9445.2445.2445.2445.2445.2445.2445.242.2銷售費用124.492.996.376.766.966.966.966.966.966.966.962.3運營維修維護費136.317.097.097.097.097.097.447.447.447.442.4管理費用42.631.202.222.222.222.222.222.332.332.332.332.5其他費用646.4513.4433.6133.6133.6133.6133.6135.2935.2935.2935.29三銷項減進項差額115.50-3045.12227.77226.27226.27226.27224.13224.13224.13224.13四期末留底稅額0.003045.122817.352591.072364.802138.521914.391690.261466.141242.01五應(yīng)交增值稅750.04115.500.000.000.000.000.000.000.000.000.00六營業(yè)稅金及附加90.0013.860.000.000.000.000.000.000.000.000.001其中：城建稅（7%）52.508.090.000.000.000.000.000.000.000.000.002教育稅附加（3%）22.503.470.000.000.000.000.000.000.000.000.003地方教育費附加（2%）15.002.310.000.000.000.000.000.000.000.000.00續(xù)表序號名稱及單位合計運營期第12年第13年第14年第15年第16年第17年第18年第19年第20年一銷項稅額合計5767.03321.38321.38321.38321.38321.38321.38321.38321.38321.38二進項稅額合計5017.0097.2599.5199.5199.5199.5199.51101.87101.87101.871建設(shè)投資3257.942運營期進項稅額1759.0697.2599.5199.5199.5199.5199.51101.87101.87101.872.1燃料及動力費用809.1845.2445.2445.2445.2445.2445.2445.2445.2445.242.2銷售費用124.496.966.966.966.966.966.966.966.966.962.3運營維修維護費136.317.447.817.817.817.817.818.208.208.202.4管理費用42.632.332.442.442.442.442.442.572.572.572.5其他費用646.4535.2937.0537.0537.0537.0537.0538.9038.9038.90三銷項減進項差額224.13221.88221.88221.88221.88221.88219.51219.51219.51四期末留底稅額1017.88796.00574.13352.25130.370.000.000.000.00五應(yīng)交增值稅750.040.000.000.000.000.0091.50219.51219.51219.51六營業(yè)稅金及附加90.000.000.000.000.000.0010.9826.3426.3426.341其中：城建稅（7%）52.500.000.000.000.000.006.4115.3715.3715.372教育稅附加（3%）22.500.000.000.000.000.002.756.596.596.593地方教育費附加（2%）15.000.000.000.000.000.001.834.394.394.39附表6：項目利潤表（單位：萬元）序號項目合計年均第2年第3年第4年第5年第6年第7年第8年第9年第10年1經(jīng)營收入209969.4311051.022488.1310621.7611266.1811599.5911599.5911599.5911599.5911599.5911599.592稅金及附加103.865.4713.860.000.000.000.000.000.000.000.003總成本費用185676.149772.432107.9310205.4210464.7110655.6510575.6510494.4010539.3810454.3810368.134利潤總額24189.431273.13366.34416.33801.47943.931023.931105.181060.211145.211231.465彌補以前年度虧損0.005應(yīng)納所得稅額0.006所得稅0.007凈利潤24189.431273.13366.34416.33801.47943.931023.931105.181060.211145.211231.468息稅前利潤41558.182187.27366.342088.832421.472498.932498.932498.932368.962368.962368.969息稅前利潤加折舊攤銷61254.873223.94366.343183.103515.733593.203593.203593.203463.223463.223463.2210可用于還款金額61254.873223.94366.343183.103515.733593.203593.203593.203463.223463.223463.22續(xù)表序號項目合計第11年第12年第13年第14年第15年第16年第17年第18年第19年第20年1經(jīng)營收入209969.4311599.5911599.5911599.5911599.5911599.5911599.5911599.5911599.5911599.5911599.59