3MW屋頂分布式光伏發(fā)電項(xiàng)目財(cái)務(wù)評(píng)價(jià)和社會(huì)效益分析

3MW屋頂分布式光伏發(fā)電項(xiàng)目財(cái)務(wù)評(píng)價(jià)和社會(huì)效益分析1.1概述本工程建設(shè)地位于，裝機(jī)容量3.135MWp，電池組件安裝方式為光伏支架固定式安裝。項(xiàng)目年均上網(wǎng)電量305.41萬(wàn)kWh。財(cái)務(wù)評(píng)價(jià)計(jì)算期26年，生產(chǎn)期25年。本報(bào)告按照《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)》（第三版）、《投資項(xiàng)目可行性研究指南》及現(xiàn)行的有關(guān)財(cái)稅政策，對(duì)該并網(wǎng)光伏發(fā)電工程進(jìn)行財(cái)務(wù)評(píng)價(jià)。1.2項(xiàng)目投資和資金籌措(l)固定資產(chǎn)投資工程靜態(tài)總投資2288.06萬(wàn)元，單位千瓦投資7300元/kW。工程動(dòng)態(tài)總投資2310.48萬(wàn)元，單位千瓦投資7369.95元/kW。(2)建設(shè)資金來(lái)源電站總投資20%為自有資金,80%為銀行貸款。1.3經(jīng)濟(jì)評(píng)價(jià)原始數(shù)據(jù)有關(guān)原始數(shù)據(jù)及主要評(píng)價(jià)參數(shù)，包括成本類及損益類數(shù)據(jù)詳見(jiàn)“經(jīng)濟(jì)評(píng)價(jià)原始數(shù)據(jù)表”。表15-1經(jīng)濟(jì)評(píng)價(jià)原始數(shù)據(jù)表項(xiàng)目數(shù)量單位備注裝機(jī)規(guī)模3.135MW靜態(tài)總投資2288.06萬(wàn)元?jiǎng)討B(tài)總投資2310.48萬(wàn)元自籌資金457.61萬(wàn)元銀行貸款1830.45萬(wàn)元銀行貸款利率4.90%%銀行貸款年限15年年均發(fā)電利用小時(shí)數(shù)950小時(shí)年均年均發(fā)電量305.41萬(wàn)kWh結(jié)算電價(jià)1.034651元/度加權(quán)平均系統(tǒng)運(yùn)行時(shí)間25年所得稅25%25年模擬稅前利潤(rùn)3122萬(wàn)元25年模擬所得稅780萬(wàn)元1.4成本與費(fèi)用1）生產(chǎn)成本由工資及福利費(fèi)、修理費(fèi)、折舊費(fèi)及其他費(fèi)用等構(gòu)成。工資及福利：1名電站維護(hù)管理人員，人員工資7萬(wàn)元/人·年；大修提成：大修提成為固定資產(chǎn)的0.5%；保險(xiǎn)費(fèi)用：保險(xiǎn)費(fèi)用為固定資產(chǎn)的0.25%；材料費(fèi)用取10元/kw,其他費(fèi)用取138元/kw2）固定資產(chǎn)折舊提取采用直線法，殘值按固定資產(chǎn)原值的3%計(jì)取，折舊年限取18年，折舊還貸率100%。3）法定公積金10%，公積金提取不超過(guò)注冊(cè)資本50%。1.5發(fā)電效益計(jì)算(1)發(fā)電收入本項(xiàng)目為“全額上網(wǎng)”項(xiàng)目，所發(fā)電量用于廠區(qū)內(nèi)部消耗，根據(jù)工業(yè)用電電價(jià)，電價(jià)為0.98元/度此外，“全額上網(wǎng)”同時(shí)可享受到補(bǔ)貼0.1元/KWh,補(bǔ)貼年限20年，市補(bǔ)貼0.1元/KWh,補(bǔ)貼年限5年。(2)稅金本項(xiàng)目應(yīng)交納的稅金包括銷售稅金附加和所得稅，增值稅僅作為計(jì)算銷售稅金附加的基數(shù)。(a)增值稅增值稅可抵扣：依據(jù)《中華人民共和國(guó)增值稅暫行條例》及《中華人民共和國(guó)增值稅暫行條例實(shí)施細(xì)則》規(guī)定，對(duì)購(gòu)進(jìn)固定資產(chǎn)部分的進(jìn)項(xiàng)稅額允許可以從銷項(xiàng)稅額中抵扣；購(gòu)進(jìn)固定資產(chǎn)按工程設(shè)備購(gòu)置費(fèi)考慮，產(chǎn)生的進(jìn)項(xiàng)稅額分年從銷項(xiàng)稅額中抵扣。(b)銷售稅金附加：銷售稅金附加包括城市維護(hù)建設(shè)稅和教育費(fèi)附加，以增值稅稅額為計(jì)算基數(shù)。本項(xiàng)目城市維護(hù)建設(shè)稅稅率取5％，教育費(fèi)附加費(fèi)率取3％，地方教育費(fèi)附加費(fèi)率取2％。(c)所得稅所得稅按應(yīng)納稅所得額計(jì)算，本項(xiàng)目的應(yīng)納稅所得額為發(fā)電收入扣除成本和銷售稅金附加后的余額，所得稅按照“三免三減半”政策稅率取25％。(3)利潤(rùn)及分配總收入扣除總成本費(fèi)用和銷售稅金附加后即為利潤(rùn)總額，再扣除應(yīng)交所得稅后即為稅后利潤(rùn)。稅后利潤(rùn)提取10％的法定盈余公積金后，剩余部分為可分配利潤(rùn)；再扣除分配給投資者的應(yīng)付利潤(rùn)，即為未分配利潤(rùn)。1.6財(cái)務(wù)評(píng)價(jià)指標(biāo)表15-2財(cái)務(wù)評(píng)價(jià)指標(biāo)匯總表項(xiàng)目數(shù)量單位備注裝機(jī)規(guī)模3.135MW靜態(tài)總投資2288.06萬(wàn)元?jiǎng)討B(tài)總投資2310.48萬(wàn)元自籌資金457.61萬(wàn)元銀行貸款1830.45萬(wàn)元銀行貸款利率4.90%%銀行貸款年限15年年均發(fā)電利用小時(shí)數(shù)950小時(shí)年均年均發(fā)電量305.41萬(wàn)kWh結(jié)算電價(jià)1.034651元/度加權(quán)平均系統(tǒng)運(yùn)行時(shí)間25年所得稅25%25年模擬稅前利潤(rùn)3122萬(wàn)元25年模擬所得稅780萬(wàn)元25年模擬凈利潤(rùn)2341萬(wàn)元內(nèi)部投資收益率所得稅前14.33%%所得稅后11.80%%凈現(xiàn)值NPV所得稅前851.51萬(wàn)元所得稅后573.65萬(wàn)元全部投資靜態(tài)回收期所得稅前9.41年所得稅后11.54年全部投資動(dòng)態(tài)回收期所得稅前11.83年所得稅后1.11年1.7經(jīng)濟(jì)評(píng)價(jià)結(jié)論（1）本工程總投資為2288.06萬(wàn)元時(shí)，資本金財(cái)務(wù)內(nèi)部收益率稅前為14.33%，項(xiàng)目經(jīng)濟(jì)上可行。（2）投資減少，內(nèi)部收益率增大；電價(jià)降低，內(nèi)部收益率減小。如果保持內(nèi)部收益率不變，可以通過(guò)控制投資來(lái)降低電價(jià)，或通過(guò)電價(jià)補(bǔ)貼來(lái)提高項(xiàng)目的經(jīng)濟(jì)效益，保證項(xiàng)目經(jīng)濟(jì)上可行。1.8社會(huì)效益分析1.8.1節(jié)能和減排效益隨著石油和煤炭的大量開(kāi)發(fā)，不可再生能源保有儲(chǔ)量越來(lái)越少，終有枯竭的一天，因而新能源的開(kāi)發(fā)已經(jīng)提到了戰(zhàn)略高度。2005年2月28日通過(guò)的《中華人民共和國(guó)可再生能源法》己明確提出“國(guó)家鼓勵(lì)和支持風(fēng)能、太陽(yáng)能、水能、生物質(zhì)能和海洋能等非化石能源并網(wǎng)發(fā)電”。光能是清潔的、可再生的能源，開(kāi)發(fā)光能符合國(guó)家環(huán)保、節(jié)能政策，光伏電場(chǎng)的開(kāi)發(fā)建設(shè)可有效減少常規(guī)能源尤其是煤炭資源的消耗，保護(hù)生態(tài)環(huán)境，營(yíng)造出山川秀美的旅游勝地。1.8.2其它社會(huì)效益(1)可加快能源電力結(jié)構(gòu)調(diào)整本光伏發(fā)電站所處的地區(qū)電網(wǎng)屬電網(wǎng)的一部分，隨著近幾年經(jīng)濟(jì)的飛速發(fā)展，電力需求不斷增加，火電裝機(jī)比例逐年增加，每年耗用大量燃煤、二氧化碳、二氧化硫等排放量，造成生態(tài)環(huán)境的破壞和嚴(yán)重的污染，且火電燃料運(yùn)輸勢(shì)必增加發(fā)電成本。國(guó)家要求每個(gè)省常規(guī)能源和再生能源必須保持一定的比例，除水電外，相對(duì)于其它再生能源，光伏電開(kāi)發(fā)已日趨成熟，因此，大力發(fā)展光伏發(fā)電，將改善能源結(jié)構(gòu)，有利于增加再生能源的比例。(2)可促進(jìn)當(dāng)?shù)亟?jīng)濟(jì)的發(fā)展本工程的開(kāi)發(fā)，可促進(jìn)地區(qū)相關(guān)產(chǎn)業(yè)，如建材、交通運(yùn)輸業(yè)的大力發(fā)展，對(duì)擴(kuò)大就業(yè)和發(fā)展第三產(chǎn)業(yè)將起到顯著作用，從而帶動(dòng)和促進(jìn)地區(qū)國(guó)民經(jīng)濟(jì)的全面發(fā)展和社會(huì)進(jìn)步，隨著光伏電場(chǎng)的相繼開(kāi)發(fā)，光電將成為又一大產(chǎn)業(yè)，為地方開(kāi)辟新的經(jīng)濟(jì)增長(zhǎng)點(diǎn)，對(duì)拉動(dòng)地方經(jīng)濟(jì)的發(fā)展，加快實(shí)現(xiàn)小康社會(huì)起到積極的作用。1.9社會(huì)效果分析1.9.1節(jié)能和減排效益隨著石油和煤炭的大量開(kāi)發(fā)，不可再生能源保有儲(chǔ)量越來(lái)越少，終有枯竭的一天，因而新能源的開(kāi)發(fā)已經(jīng)提到了戰(zhàn)略高度?！吨腥A人民共和國(guó)可再生能源法》已明確提出“國(guó)家鼓勵(lì)和支持風(fēng)能、太陽(yáng)能、水能、生物質(zhì)能和海洋能等非化石能源并網(wǎng)發(fā)電”。太陽(yáng)能是清潔的、可再生的能源，開(kāi)發(fā)太陽(yáng)能符合國(guó)家環(huán)保、節(jié)能政策，光伏電站的開(kāi)發(fā)建設(shè)可有效減少常規(guī)能源尤其是煤炭資源的消耗，保護(hù)生態(tài)環(huán)境。1.9.2其它社會(huì)效益(1)可促進(jìn)能源電力結(jié)構(gòu)調(diào)整隨著近幾年的發(fā)展，電網(wǎng)火電裝機(jī)在能源結(jié)構(gòu)占據(jù)主要位置，每年耗用大量燃煤，二氧化碳、二氧化硫等排放量造成生態(tài)環(huán)境的破壞和嚴(yán)重的污染，且火電燃料運(yùn)輸勢(shì)必增加發(fā)電成本。適當(dāng)發(fā)展太陽(yáng)能發(fā)電，將改善能源結(jié)構(gòu)，有利于增加可再生能源比例。(2)可促進(jìn)當(dāng)?shù)亟?jīng)濟(jì)的發(fā)展3MW屋頂分布式光伏發(fā)電項(xiàng)目的開(kāi)發(fā)，可促進(jìn)地區(qū)相關(guān)產(chǎn)業(yè)，如建材、交通、設(shè)備制造業(yè)的大力發(fā)展，對(duì)擴(kuò)大就業(yè)和發(fā)展第三產(chǎn)業(yè)將有一定的促進(jìn)作用，從而帶動(dòng)和促進(jìn)地區(qū)國(guó)民經(jīng)濟(jì)的發(fā)展和社會(huì)進(jìn)步。附表一：利潤(rùn)與利潤(rùn)分配表項(xiàng)目年限12345678910111213141516171819202122232425銷售收入2,700,792.842,673,784.912,647,047.062,620,576.592,594,370.822,568,427.112,542,742.842,517,315.422,492,142.262,467,220.842,442,548.632,418,123.142,393,941.912,370,002.492,346,302.472,322,839.442,299,611.052,276,614.942,253,848.792,231,310.302,208,997.202,186,907.232,165,038.152,143,387.772,121,953.89應(yīng)交增值稅-248,772.09449,998.00445,498.02441,043.04436,632.61432,266.29427,943.62423,664.19419,427.54415,233.27411,080.94406,970.13402,900.43398,871.42394,882.71390,933.88387,024.54383,154.29379,322.75375,529.52371,774.22368,056.49364,375.92360,732.17附加稅及土地使用稅-24,877.2144,999.8044,549.8044,104.3043,663.2643,226.6342,794.3642,366.4241,942.7541,523.3341,108.0940,697.0140,290.0439,887.1439,488.2739,093.3938,702.4538,315.4337,932.2837,552.9537,177.4236,805.6536,437.5936,073.22折舊費(fèi)1,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.691,197,178.69-------償還本金1,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.301,220,298.30----------利息支出896,919.25837,124.63777,330.02717,535.40657,740.78597,946.17538,151.55478,356.93418,562.32358,767.70298,973.0859,794.6259,794.6259,794.6259,794.6259,794.62---------土地租金224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77224,999.77運(yùn)營(yíng)費(fèi)用47,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.0047,025.00成本小計(jì)2,366,122.712,331,205.302,291,533.282,231,288.662,171,048.552,110,812.892,050,581.641,990,354.751,930,132.191,869,913.911,809,699.871,570,106.171,569,695.091,569,288.121,568,885.221,568,486.351,508,296.851,507,905.91310,340.20309,957.05309,577.72309,202.19308,830.42308,462.36308,097.99稅前利潤(rùn)334,670.13342,579.61355,513.78389,287.93423,322.27457,614.22492,161.20526,960.67562,010.07597,306.93632,848.76848,016.97824,246.82800,714.37777,417.25754,353.09791,314.20768,709.031,943,508.591,921,353.251,899,419.481,877,705.041,856,207.731,834,925.411,813,855.90所得稅83,667.5385,644.9088,878.4597,321.98105,830.57114,403.56123,040.30131,740.17140,502.52149,326.73158,212.19212,004.24206,061.71200,178.59194,354.31188,588.27197,828.55192,177.26485,877.15480,338.31474,854.87469,426.26464,051.93458,731.35453,463.98稅后利潤(rùn)251,002.60256,934.71266,635.34291,965.95317,491.71343,210.67369,120.90395,220.50421,507.55447,980.20474,636.57636,012.73618,185.12600,535.78583,062.94565,764.82593,485.65576,531.771,457,631.441,441,014.941,424,564.611,408,278.781,392,155.801,376,194.061,360,391.93附表二:現(xiàn)金流量分析表現(xiàn)金流入3,159,927.623,128,328.343,097,045.063,066,074.613,035,413.863,005,059.722,975,009.132,945,259.042,915,806.452,886,648.382,857,781.902,829,204.082,800,912.042,772,902.922,745,173.892,717,722.152,690,544.932,663,639.482,637,003.082,610,633.052,584,526.722,558,681.452,533,094.642,507,763.692,482,686.06現(xiàn)金流出-4,576,118.632,472,909.852,688,741.902,853,529.332,797,228.272,741,041.772,684,968.672,629,007.842,573,158.152,517,418.512,461,787.802,406,264.942,216,310.962,205,846.532,195,486.752,185,230.56954,778.64899,880.59889,929.021,179,371.641,169,618.111,159,962.111,150,402.681,140,938.841,131,569.641,122,294.13稅前現(xiàn)金凈流量-4,576,118.63770,685.30525,231.34332,394.17366,168.32400,202.66434,494.61469,041.59503,841.05538,890.45574,187.32609,729.15824,897.36801,127.21777,594.76754,297.641,951,531.781,988,492.891,965,887.721,943,508.591,921,353.251,899,419.481,877,705.041,856,207.731,834,925.411,813,855.90稅后現(xiàn)金凈流量-4,576,118.63687,017.77439,586.44243,515.73268,846.34294,372.09320,091.06346,001.29372,100.89398,387.94424,860.58451,516.96612,893.12595,065.50577,416.17559,943.331,762,943.511,790,664.341,773,710.461,457,631.441,441,014.941,424,564.611,408,278.781,392,155.801,376,194.061,360,391.93稅前累計(jì)現(xiàn)金凈流量770,685.301,295,916.641,628,310.811,994,479.132,394,681.792,829,176.403,298,217.993,802,059.054,340,949.504,915,136.825,524,865.976,349,763.337,150,890.547,928,485.308,682,782.9410,634,314.7212,622,807.6114,588,695.3316,532,203.9218,453,557.1820,352,976.6522,230,681.6924,086,889.4225,921,814.8327,735,670.73稅前累計(jì)凈現(xiàn)金流量-總投資額-4,576,118.63(3,805,433.33)(3,280,201.98)(2,947,807.81)(2,581,639.49)(2,181,436.83)(1,746,942.22)(1,277,900.63)(774,059.58)(235,169.12)339,018.19948,747.341,773,644.702,574,771.913,352,366.674,106,664.316,058,196.108,046,688.9910,012,576.7011,956,085.3013,877,438.5515,776,858.0317,654,563.0719,510,770.8021,345,696.2023,159,552.11稅前累計(jì)凈現(xiàn)金流量/總投資0.000.000.000.000.000.000.000.009.410.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00稅后累計(jì)現(xiàn)金凈流量687,017.771,126,604.211,370,119.931,638,966.271,933,338.362,253,429.422,599,430.712,971,531.593,369,919.533,794,780.124,246,297.084,859,190.195,454,255.706,031,671.866,591,615.198,354,558.7010,145,223.0411,918,933.5013,376,564.9414,817,579.8916,242,144.4917,650,423.2719,042,579.0720,418,773.1321,779,165.05稅后累計(jì)凈現(xiàn)金流量-總投資額-4,576,118.63(3,889,100.86)(3,449,514.42)(3,205,998.69)(2,937,152.36)(2,642,780.26)(2,322,689.21)(1,976,687.92)(1,604,587.03)(1,206,199.09)(781,338.51)(329,821.55)283,071.57878,137.071,455,553.242,015,496.573,778,440.085,569,104.427,342,814.888,800,446.3210,241,461.2611,666,025.8713,074,304.6514,466,460.4415,842,654.5017,203,046.43稅后累計(jì)凈現(xiàn)金流量/總投資0.000.000.000.000.000.000.000.000.000.0011.540.000.000.000.000.000.000.000.000.000.000.000.000.000.00稅前現(xiàn)金凈流量現(xiàn)值-4,576,118.63734,685.70477,309.04287,956.53302,397.93315,066.72326,085.48335,569.85343,628.87350,365.31355,876.01360,252.16464,615.89430,150.21398,012.30368,053.05907,753.26881,740.41830,997.89783,163.05738,069.84695,561.66655,490.85617,718.13582,112.19548,549.19累計(jì)稅前現(xiàn)金凈流量現(xiàn)值734,685.701,211,994.741,499,951.271,802,349.202,117,415.922,443,501.402,779,071.253,122,700.133,473,065.433,828,941.444,189,193.604,653,809.495,083,959.695,481,971.995,850,025.046,757,778.317,639,518.718,470,516.609,253,679.659,991,749.4910,687,311.1511,342,802.0011,960,520.1312,542,632.3213,091,181.51累計(jì)稅前現(xiàn)金凈流量現(xiàn)值-總投資額-4,576,118.63(3,841,432.93)(3,364,123.89)(3,076,167.36)(2,773,769.43)(2,458,702.71)(2,132,617.22)(1,797,047.37)(1,453,418.50)(1,103,053.19)(747,177.18)(386,925.03)77,690.86507,841.07905,853.361,273,906.422,181,659.683,063,400.093,894,397.984,677,561.035,415,630.866,111,192.526,766,683.377,384,401.507,966,513.708,515,062.89稅前的動(dòng)態(tài)投資回收期0.000.000.000.000.000.000.000.000.000.0011.830.000.000.000.000.000.000.000.000.000.000.000.000.000.00稅后現(xiàn)金凈流量現(xiàn)值-4,576,118.63654,926.37399,478.41210,960.21222,025.15231,749.71240,226.33247,542.23253,779.65259,016.12263,324.68266,774.12345,206.44319,509.25295,550.78273,219.54820,031.59794,018.98749,762.89587,372.29553,552.38521,671.24491,618.13463,288.60436,584.15411,411.89累計(jì)稅前現(xiàn)金凈流量現(xiàn)值654,926.371,054,404.781,265,364.991,487,390.141,719,139.851,959,366.182,206,908.412,460,688.062,719,704.182,983,028.863,249,802.983,595,009.413,914,518.664,210,069.444,483,288.975,303,320.576,097,339.556,847,102.447,434,474.737,988,027.108,509,698.359,001,316.489,464,605.089,901,189.2310,312,601.12累計(jì)稅前現(xiàn)金凈流量現(xiàn)值-總投資額-4,576,118.63(3,921,192.25)(3,521,713.84)(3,310,753.63)(3,088,728.49)(2,856,978.78)(2,616,752.45)(2,369,210.22)(2,115,430.56)(1,856,414.45)(1,593,089.77)(1,326,315.65)(981,109.21)(661,599.97)(366,049.19)(92,829.65)727,201.941,521,220.932,270,983.812,858,356.103,411,908.483,933,579.724,425,197.864,888,486.465,325,070.605,736,482.49稅后的動(dòng)態(tài)投資回收期0.000.000.000.000.000.000.000.000.000.000.000.000.000.0015.110.000.000.000.000.000.000.000.000.000.00附表三:收入及稅金表年度單位12345678910111213141516171819202122232425發(fā)電量度3,054,100.003,023,559.002,993,323.412,963,390.182,933,756.272,904,418.712,875,374.522,846,620.782,818,154.572,789,973.032,762,073.302,734,452.562,707,108.042,680,036.962,653,236.592,626,704.222,600,437.182,574,432.812,548,688.482,523,201.592,497,969.582,472,989.882,448,259.982,423,777.382,399,539.61上網(wǎng)電價(jià)元/度1.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.0346511.034651發(fā)電收入含稅3,159,927.623,128,328.343,097,045.063,066,074.613,035,413.863,005,059.722,975,009.132,945,259.042,915,806.452,886,648.382,857,781.902,829,204.082,800,912.042,772,902.922,745,173.892,717,722.152,690,544.932,663,639.482,637,003.082,610,633.052,584,526.722,558,681.452,533,094.642,507,763.692,482,686.06發(fā)電收入不含稅2,700,792.842,673,784.912,647,047.062,620,576.592,594,370.822,568,427.112,542,742.842,517,315.422,492,142.262,467,220.842,442,548.632,418,123.142,393,941.912,370,002.492,346,302.472,322,839.442,299,611.052,276,614.942,253,848.792,231,310.302,208,997.202,186,907.232,165,038.152,143,387.772,121,953.89增值稅-銷項(xiàng)稅459,134.78454,543.43449,998.00445,498.02441,043.04436,632.61432,266.29427,943.62423,664.19419,427.54415,233.27411,080.94406,970.13402,900.43398,871.42394,882.71390,933.88387,024.54383,154.29379,322.75375,529.52371,774.22368,056.49364,375.92360,732.17累計(jì)增值稅銷項(xiàng)稅459,134.78913,678.211,363,676.211,809,174.232,250,217.272,686,849.893,119,116.173,547,059.793,970,723.984,390,151.524,805,384.785,216,465.725,623,435.856,026,336.286,425,207.696,820,090.407,211,024.287,598,048.827,981,203.118,360,525.868,736,055.399,107,829.619,475,886.109,840,262.0210,200,994.19增值稅-進(jìn)項(xiàng)稅664,906.13-248,772.09698,770.091,144,268.111,585,311.152,021,943.762,454,210.052,882,153.663,305,817.853,725,245.394,140,478.664,551,559.604,958,529.725,361,430.155,760,301.576,155,184.286,546,118.156,933,142.697,316,296.997,695,619.748,071,149.268,442,923.488,810,979.989,175,355.909,536,088.07應(yīng)交增值稅-248,772.09449,998.00445,498.02441,043.04436,632.61432,266.29427,943.62423,664.19419,427.54415,233.27411,080.94406,970.13402,900.43398,871.42394,882.71390,933.88387,024.54383,154.29379,322.75375,529.52371,774.22368,056.49364,375.92360,732.17稅金及附加-24,877.2144,999.8044,549.8044,104.3043,663.2643,226.6342,794.3642,366.4241,942.7541,523.3341,108.0940,697.0140,290.0439,887.1439,488.2739,093.3938,702.4538,315.4337,932.2837,552.9537,177.4236,805.6536,437.5936,073.22土地使用稅-------------------------附加稅及土地使用稅合計(jì)-24,877.2144,999.8044,549.8044,104.3043,663.2643,226.6342,794.3642,366.4241,942.7541,523.3341,108.0940,697.0140,290.0439,887.1439,488.2739,093.3938,702.4538,315.4337,932.2837,552.9537,177.4236,805.6536,437.5936,073.22應(yīng)交稅費(fèi)合計(jì)480,295.88475,492.92470,737.98466,030.60461,370.29456,756.59452,189.03447,667.14443,190.47438,758.56434,370.98430,027.27425,726.99421,469.72417,255.03413,082.47408,951.65404,862.14400,813.52396,805.38留抵進(jìn)項(xiàng)205,771.35------------------------表四:資產(chǎn)負(fù)債表序號(hào)項(xiàng)目經(jīng)營(yíng)期1年2年3年4年5年6年7年8年9年10年11年12年13年14年15年16年17年18年19年20年21年22年23年24年25年1資產(chǎn)21,705,526.0820,947,933.8319,994,270.8719,065,938.5218,163,131.9217,286,044.2916,434,866.8915,609,789.0914,810,998.3414,038,680.2313,293,018.5112,708,732.9312,106,619.7511,486,857.2310,849,621.8711,415,386.6912,008,872.3412,585,404.1114,043,035.5615,484,050.5016,908,615.1018,316,893.8819,709,049.6821,085,243.7422,445,635.661.1流動(dòng)資產(chǎn)總額687,017.771,126,604.211,370,119.931,638,966.271,933,338.362,253,429.422,599,430.712,971,531.593,369,919.533,794,780.124,246,297.084,859,190.195,454,255.706,031,671.866,591,615.198,354,558.7010,145,223.0411,918,933.5013,376,564.9414,817,579.8916,242,144.4917,650,423.2719,042,579.0720,418,773.1321,779,165.051.1.1應(yīng)收賬款0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.001.1.2存貨0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.001.1.3其他流動(dòng)資產(chǎn)0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.001.1.5累計(jì)盈余資金687,017.771,126,604.211,370,119.931,638,966.271,933,338.362,253,429.422,599,430.712,971,531.593,369,919.533,794,780.124,246,297.084,859,190.195,454,255.706,031,671.866,591,615.198,354,558.7010,145,223.0411,918,933.5013,376,564.9414,817,579.8916,242,144.4917,650,423.2719,042,579.0720,418,773.1321,779,165.051.3固定資產(chǎn)凈值21,018,508.319,821,329.6318,624,150.9417,426,972.2516,229,793.5615,032,614.8713,835,436.1812,638,257.5011,441,078.8110,243,900.129,046,721.437,849,542.746,652,364.055,455,185.364,258,006.683,060,827.991,863,649.30666,470.61666,470.61666,470.61666,470.61666,470.61666,470.61666,470.61666,470.611.4無(wú)形資產(chǎn)凈值0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.002負(fù)債及所有者權(quán)益21,705,526.0820,947,933.8319,994,270.8719,065,938.52