鐵皮石斛生態(tài)養(yǎng)生產(chǎn)業(yè)園項(xiàng)目可行性研究報(bào)告

鐵皮石斛生態(tài)養(yǎng)生產(chǎn)業(yè)園項(xiàng)目可行性研究報(bào)告鐵皮石斛生態(tài)養(yǎng)生產(chǎn)業(yè)園項(xiàng)目可行性研究報(bào)告#附表二：借款還本付息計(jì)劃表序號(hào)項(xiàng)目建設(shè)期運(yùn)營(yíng)期123456789101112借款及還本付息1借款金額15002000借款余額2本年應(yīng)計(jì)利息2452622813003213443683934213應(yīng)付利息累計(jì)2455077881088140917532120251429354本年還本付息498498498498498498498498498其中：還本253271290310332355380407435付息24522720818816614311892635年末償還借款本息累計(jì)4989971495199324922990348839874485

附表三：項(xiàng)目建設(shè)投資估算表（萬兀）序號(hào)工程或費(fèi)用名稱建筑工程費(fèi)設(shè)備購(gòu)置費(fèi)安裝工程費(fèi)其他費(fèi)用合計(jì)投資比例（%1工程費(fèi)用23811470198405084.38%1.1主體工程1458851122243050.63%1.2輔助工程2921702448610.13%1.3公用工程3652133060812.66%1.4總圖運(yùn)輸工程12271102034.22%1.5服務(wù)性工程項(xiàng)06%1.6工器具及生產(chǎn)家具81811.69%2工程建設(shè)其他費(fèi)用4504509.38%2.1土地使用權(quán)費(fèi)3003006.25%2.2建設(shè)管理費(fèi)50501.04%2.3可行性研究費(fèi)20200.42%2.4勘察設(shè)計(jì)費(fèi)20200.42%2.5環(huán)境影響評(píng)價(jià)費(fèi)30300.63%2.6辦公及生活家具購(gòu)置費(fèi)30300.63%3預(yù)備費(fèi)3003006.25%3.1基本預(yù)備費(fèi)2002004.17%3.2漲價(jià)預(yù)備費(fèi)1001002.08%4建設(shè)投資238114701987504800100.00%投資比例（%49.61%30.63%4.13%15.63%100.00%

附表四：固定資產(chǎn)折舊及無形資產(chǎn)攤銷估算表（萬元）序號(hào)項(xiàng)目合計(jì)運(yùn)營(yíng)期4567891011121固定資產(chǎn)折舊1.1設(shè)備折舊原值1800折舊率:9.50%折舊費(fèi)1539171.0171.0171.0171.0171.0171.0171.0171.0171.0凈值1629.01458.01287.01116.0945.0774.0603.0432.0261.01.2房屋折舊原值2000折舊率3.20%折舊費(fèi)57664.064.064.064.064.064.064.064.064.0凈值1936.01872.01808.01744.01680.01616.01552.01488.01424.01.3固定資產(chǎn)凈值小計(jì)3565.03330.03095.02860.02625.02390.02155.01920.01685.01.4固定資產(chǎn)折舊小計(jì)2115235.0235.0235.0235.0235.0235.0235.0235.0235.02無形資產(chǎn)攤銷原值1000攤銷費(fèi)18020.020.020.020.020.020.020.020.020.0凈值980.0960.0940.0920.0900.0880.0860.0840.0820.03折舊及攤銷總計(jì)255.0255.0255.0255.0255.0255.0255.0255.0255.0

附表五：總成本費(fèi)用估算表（萬元）序號(hào)項(xiàng)目運(yùn)營(yíng)期456789101112生產(chǎn)負(fù)荷100%100%100%100%100%100%100%100%100%1外購(gòu)原材料1500.01500.01500.01500.01500.01500.01500.01500.01500.02外購(gòu)燃料、動(dòng)力350.0350.0350.0350.0350.0350.0350.0350.0350.03職工薪酬450.0450.0450.0450.0450.0450.0450.0450.0450.04修理費(fèi)500.0500.0500.0500.0500.0500.0500.0500.0500.05其他費(fèi)用200.0200.0200.0200.0200.0200.0200.0200.0200.06經(jīng)營(yíng)成本3000.03000.03000.03000.03000.03000.03000.03000.03000.07折舊費(fèi)235.0235.0235.0235.0235.0235.0235.0235.00.08攤銷費(fèi)20.020.020.020.020.020.020.020.020.09利息支出498.3498.3498.3498.3498.3498.3498.3498.3498.310總成本費(fèi)用3753.33753.33753.33753.33753.33753.33753.33753.33518.3其中：可變成本1850.01850.01850.01850.01850.01850.01850.01850.01850.0固定成本1903.31903.31903.31903.31903.31903.31903.31903.31668.3

附表六：流動(dòng)資金估算表（萬元）序號(hào)項(xiàng)目最低周轉(zhuǎn)天數(shù)周轉(zhuǎn)次數(shù)計(jì)算期456789101112生產(chǎn)負(fù)荷100%100%100%100%100%100%100%100%100%1流動(dòng)資產(chǎn)1154115411541154115411541154115411541.1應(yīng)收賬款9047507507507507507507507507501.2預(yù)付賬款1.3現(xiàn)金12032172172172172172172172172171.4存貨1871871871871871871871871871.4.1原材料6065858585858585858581.4.2燃料24152323232323232323231.4.3在產(chǎn)品5723939393939393939391.4.4產(chǎn)成品8456767676767676767672流動(dòng)負(fù)債1541541541541541541541541542.1應(yīng)付賬款30121541541541541541541541541542.2預(yù)收賬款3流動(dòng)資金1000100010001000100010001000100010004流動(dòng)資金本年增加額100000000000

附表七：營(yíng)業(yè)收入估算表（力兀）序號(hào)項(xiàng)目計(jì)算期第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年第12年1鐵皮石斛畝產(chǎn)量（Kg）400400400400400400400400400400400畝數(shù)2080808080808080808080年產(chǎn)量（Kg）800032000320003200032000320003200032000320003200032000鮮草單價(jià)（元/Kg）10001000100010001000100010001000100010001000鐵皮楓斗單價(jià)（元/Kg）1000010000100001000010000100001000010000100001000010000預(yù)計(jì)收入小計(jì)80032004000400040004000400040004000400040002農(nóng)業(yè)觀光養(yǎng)生旅游等產(chǎn)業(yè)2.1風(fēng)情小屋個(gè)數(shù)303030303030303030收入（萬兀）3003003003003003003003003002.2其他700700700700700700700700700總收入小計(jì)1000100010001000100010001000100010003年總收入8003200500050005000500050005000500050005000

附表八：增值稅、營(yíng)業(yè)收入和營(yíng)業(yè)稅金及附加詳細(xì)估算表（萬元）序號(hào)項(xiàng)目計(jì)算期4567891011121營(yíng)業(yè)稅2消費(fèi)稅3增值稅5365365365365365365365365363.1產(chǎn)出銷項(xiàng)稅額8508508508508508508508508503.2運(yùn)營(yíng)投入進(jìn)項(xiàng)稅額315315315315315315315315315外購(gòu)原材料255255255255255255255255255外購(gòu)燃料、動(dòng)力6060606060606060603.3抵扣固定資產(chǎn)進(jìn)項(xiàng)稅0000000004營(yíng)業(yè)稅金及附加6464646464646464644.1城市維護(hù)建設(shè)稅3737373737373737374.2教育費(fèi)附加1616161616161616164.3地方教育附加111111111111111111

附表九：項(xiàng)目投資現(xiàn)金流量表（萬元）計(jì)算期序號(hào)項(xiàng)目建設(shè)期運(yùn)營(yíng)期123456789101112生產(chǎn)負(fù)荷60%100%100%100%100%100%100%100%100%100%1現(xiàn)金流入800.03200.05850.0!5850.05850.05850.05850.05850.05850.05850.09354.71.1營(yíng)業(yè)收入800.03200.05000.0!5000.05000.05000.05000.05000.05000.05000.05000.01.2銷項(xiàng)稅額850.0850.0850.0850.0850.0850.0850.0850.0850.01.3回收資產(chǎn)余值2505.01.4回收流動(dòng)資金999.72現(xiàn)金流出500.02300.03000.04914.0:3914.33914.33914.33914.33914.33914.33914.33914.32.1建設(shè)投資500.02300.03000.02.2流動(dòng)資金10002.3經(jīng)營(yíng)成本3000.0:200.03000.03000.03000.03000.03000.03000.03000.02.4進(jìn)項(xiàng)稅額314.5314.51314.5314.5314.5:314.5314.5314.5314.52.5應(yīng)納增值稅535.5535.5:535.5535.5535.5535.5535.5535.5535.52.6營(yíng)業(yè)稅金及附加64.364.364.364.364.364.364.364.364.32.7維持運(yùn)營(yíng)投資3所得稅前凈現(xiàn)金流量-500.0「-1500.0P200.0936.01935.7:1935.71935.71935.7[1935.71935.71935.75440.54累計(jì)稅前凈現(xiàn)金流量-500.0-2000.0-1800.0-864.010'71.83007.54943.26879.08814.710750.512686.218126.7

續(xù)表5調(diào)整所得稅311.7311.7311.7311.7311.7311.7311.7311.7311.76所得稅后凈現(xiàn)金流量-500.01-1500.0200.0624.31624.1：1624.11624.11624.1[1624.11624.11624.15128.87累計(jì)稅后凈現(xiàn)金流量-500.0-2000.0[-1800.0-1175.7760.12695.84631.66567.38503.010438.812374.517815.08項(xiàng)目指標(biāo)Y、匚、八稅刖所得稅刖靜態(tài)回收期3.45財(cái)務(wù)凈現(xiàn)值FNPV(12%￥6,105.75財(cái)務(wù)凈現(xiàn)值FNPV(60%￥-213.51財(cái)務(wù)內(nèi)部收益率50.20%稅后所得稅后靜態(tài)回收期3.53財(cái)務(wù)凈現(xiàn)值FNPV(10%￥5,917.03財(cái)務(wù)凈現(xiàn)值FNPV(50%￥-173.83財(cái)務(wù)內(nèi)部收益率43.93%

附表十：項(xiàng)目資本金財(cái)務(wù)現(xiàn)金流量表序號(hào)項(xiàng)目建設(shè)期運(yùn)營(yíng)期123456789101112生產(chǎn)負(fù)荷100%100%100%100%100%100%100%[100%100%100%1現(xiàn)金流入32005850585058505850585058505850585093551.1營(yíng)業(yè)收入80032005000500050005000500050005000500050001.2銷項(xiàng)稅額08508508508508508508508508501.3回收資產(chǎn)余值25051.4回收流動(dòng)資金10002現(xiàn)金流出r5oo150029475279499850195040506350885115514359172.1項(xiàng)目資本金500150003002.2長(zhǎng)期借款本金償還02712903103323553804074354502.3流動(dòng)資金借款本金償還7002.4借款利息支付0498498498498498498P4984984982.5經(jīng)營(yíng)成本21003000300030003000300030003000300030002.6進(jìn)項(xiàng)稅額2203153153153153153153153153152.7增值稅375536536536536536536P5365365362.8營(yíng)業(yè)稅金及附加456464646464646464642.9維持運(yùn)營(yíng)投資2.10所得稅207296296296296296296:2962963543凈現(xiàn)金流量-500-15002535718528318107877627357073438

附表十一：項(xiàng)目財(cái)務(wù)計(jì)劃現(xiàn)金流量表（萬元）序號(hào)項(xiàng)目建設(shè)期運(yùn)營(yíng)期123456789101112生產(chǎn)負(fù)荷60%100%100%100%100%100%100%100%100%100%1經(jīng)營(yíng)活動(dòng)凈現(xiàn)金流量0.00.0797.11624.11624.11624.11624.11624.1162411624.11624.16208.51.1現(xiàn)金流入0.00.03744.05850.05850.05850.05850.05850.0585)0.05850.05850.010434.41.1.1營(yíng)業(yè)收入800.03200.05000.05000.05000.05000.05000.050()0.05000.05000.05000.01.1.2增值稅銷項(xiàng)稅額544.0850.0850.0850.0850.0850.0850.0850.0850.0850.01.1.3補(bǔ)貼收入1.1.4其他流入4584.4:1.2現(xiàn)金流出0.00.02946.94225.94225.94225.9，4225.94225.942；>5.94225.94225.94225.91.2.1經(jīng)營(yíng)成本2100.03000.03000.03000.03000.03000.030()0.03000.0:3000.03000.0:1.2.2增值稅進(jìn)項(xiàng)稅額220.2314.5314.5314.5314.5314.5314.5314.5314.5314.51.2.3營(yíng)業(yè)稅金及附加45.064.364.364.364.364.364.364.364.364.31.2.4增值稅374.9535.5535.5535.5535.5535.5535.5535.5535.5535.51.2.5所得稅206.9311.7311.7311.7311.7311.7311.7311.7[311.7311.7:2投資活動(dòng)凈現(xiàn)金流量-500.0-2300.00.0-999.70.00.00.00.00.00.00.00.02.1現(xiàn)金流入2.2現(xiàn)金流出500.02300.00.0999.70.00.00.00.00.00.00.00.0

續(xù)表2.2.1建設(shè)投資500.02300.0222維持運(yùn)營(yíng)投資223流動(dòng)資金0.0999.73籌資活動(dòng)凈現(xiàn)金流量500.04300.0-751.6230.3-788.3-808.7-830.4-8!53.6-8785-905.1-933.6-699.83.1現(xiàn)金流入500.04300.00.0999.70.00.00.00.00.00.00.00.03.1.1項(xiàng)目資本金投入500.02300.00.0299.93.1.2維持運(yùn)營(yíng)投資3.1.3建設(shè)投資借款0.02000.03.1.4流動(dòng)資金借款0.0699.83.1.5短期借款3.2:現(xiàn)金流出0.00.0751.6769.4788.3808.7830.4853.6878.5905.1:933.6699.8:3.2.1各種利息支出498.3498.3498.3498.3498.3498.3498.3[498.3498.3「3.2.2償還長(zhǎng)期借款本金253.3271.1290.0310.3332.1355.3380.2406.8435.33.2.3償還流動(dòng)資金借款本金699.83.2.4償還短期借款本金3.2.5股利分配4［凈現(xiàn)金流量0.02000.045.5854.7835.7815.4793.7770.5745.6719.0690.55508.75累計(jì)盈余資金0.02000.02045.52900.13735.94551.3!5345.06115.4686>1.07580.08270.513779.2

附表十二：禾U潤(rùn)表與利潤(rùn)分配表（萬元）序號(hào)項(xiàng)目運(yùn)營(yíng)期456789101112生產(chǎn)負(fù)荷100%100%100%100%100%100%100%100%100%1營(yíng)業(yè)收入5000.05000.05000.05000.05000.05000.05000.05000.05000.02營(yíng)業(yè)稅金及附加64.364.364.3 [64.3P64.3:64.364.3:64.3:64.33總成本費(fèi)用3753.33753.33753.33753.33753.33753.33753.33753.33753.34補(bǔ)貼收入5利潤(rùn)總額1246.71246.71246.711246.7P1246.7:1246.71246.7:1246.7P1246.76彌補(bǔ)以前年度虧損7應(yīng)納稅所得額1246.71246.71246.71246.71246.71246.71246.71246.71246.78所得稅311.7311.7311.7T311.7r311.7「311.7311.7:311.7P311.79稅后凈利潤(rùn)935.0935.0935.0935.0935.0935.0935.0935.0935.010盈余公積金93.593.593.593.593.593.593.593.593.511累計(jì)盈余公積金93.5187.0280.51374.0P467.5「561.0654.51748.0P841.512累計(jì)凈利潤(rùn)935.01870.02805.03740.04675.05610.16545.17480.18415.113可供分配利潤(rùn)841.5841.5841.5841.5841.5841.5841.5841.5841.514未分配利潤(rùn)841.5841.5841.5”841.5P841.5「841.5841.51841.5P841.515累計(jì)未分配利潤(rùn)841.51683.02524.53366.04207.55049.05890.66732.17573.6

附表十三：項(xiàng)目資產(chǎn)負(fù)債表（萬元）序號(hào)項(xiàng)目建設(shè)期運(yùn)營(yíng)期1234567891011121資產(chǎn)500.04800.0()590.5&144.08924.89485.210023.910539.311029.911493.911929.4116365.71.1流動(dòng)資產(chǎn)總額0.02000.0:2045.54()54.0488985705.26498.97269.38014.98733.99424.416365.71.1.1貨幣資金0.02000.0:2045.53-16.8395254768.05561.76332.17077.77796.78487.213995.8現(xiàn)金0.0216.7216.7216.7216.7216.7216.7216.7216.7216.7累計(jì)盈余資金0.02000.0:2045.529)00.1373594551.35345.06115.46861.07580.08270.513779.21.1.2應(yīng)收賬款750.0:750.0750.0:750.0750.0P750.0750.0750.0:750.01.1.3預(yù)付賬款0.00.00.00.00.00.00.00.00.01.1.4存貨187.2187.2187.2187.2187.2187.2187.2187.2187.21.1.5其他P1432.71.2在建工程500.02800.01.3固定資產(chǎn)凈值3565.03330.03()95.0286>0.02625.02390.02155.01920.01685.00.01.4無形及其他資產(chǎn)凈值980.0960.0940.0920.0