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Development and Reform Commission Office of Price [2006] 2488, No.

Office
the National Development and Reform Commission on the request on the “approach to urban water pricing, the cost of supervision and examination (for Trial Implementation)” (draft) opinion letter

provinces, autonomous regions, municipalities, and cities with cities, sub-provincial capital city Development and Reform Commission, Price Bureau, Ministry of Construction Office:

order to meet the government pricing departments need to develop urban water prices to improve government pricing of science and rationality, according to the “Government to set prices the cost of supervision and examination methods” (National Development and Reform Commission Order No. 42) provides, we have drafted the “urban water pricing, the cost of supervision and examination methods (for Trial Implementation)” (Exposure Draft). India is now sent to you, please carefully study and to focus on studies on the following suggestions:

(1) How to reasonably determine a reasonable capacity utilization rate of water supply enterprises to prevent the excessive increase in the cost of the building ahead of current consumption by those expenses?

(b) how to rationally determine the number of personnel supply companies?

(3) how the water supply depending on the size, scope, density and meter reading, etc. reasonably determine home sales slip? Please

over on December 10 to submit the revisions I appointed (price Division), while the views of the electronic document sent to the Division I Committee of the price e-mail (gjjw0069@mx.cei.gov.cn).征求意见稿电子文档请在国家发展改革委门户网站(www.ndrc.gov.cn)和全国成本调查网(www.npcs.gov.cn)下载。

Annex: Urban water supply pricing, the cost of supervision and examination methods (for Trial Implementation) (draft)

attached:

urban water pricing, the cost of supervision and examination (tentative)

(for comments draft)

Chapter I General Provisions

the first to standardize the government department in charge of urban water pricing, the price the cost of supervision and examination behavior, raising the price of the Government to formulate scientific, rational, according to “The People’s Republic of China Price Law” “The government approach to pricing the cost of supervision and examination”, “prices of water supply management practices” and other laws, regulations and relevant provisions of the enactment of this approach. Article

second method applies to government pricing departments of the city water supply operators to implement the pricing behavior of the cost of supervision and examination. Article

The term urban water supply operators, are defined as the state administrative institution established in cities, counties, town water supply enterprises.

fourth the cost of urban water pricing audit should be guided by the following principles:

(a) the principle of legality. Included in the pricing of the costs should be consistent with “The People’s Republic of China Accounting Law” and other relevant laws, administrative regulations and financial accounting system requirements.

(2) a reasonable principle. Affect the pricing of the cost of the cost of the main technical, economic indicators should be consistent with industry standards or the level of social fairness.

(3) the relevant principle. Included in the cost of water pricing, cost of production and business processes required for water supply directly or indirectly related to the associated costs.

(d) of the accrual principle. Current costs should afford, regardless of whether the funds paid shall be included in current costs; those who do not belong to current costs should afford, even if the money had been paid, nor included in the cost issue.

fifth of the cost of urban water supply pricing should be made in a CPA or tax, audit and other government departments audited annual financial accounting report and an examination of correct, complete procedures, and books based on original documents, so that a true and accurate and complete. There is no formal business, the unit should have the right to approve the feasibility study report for examination and approval and the relevant approvals, approval document basis.

Chapter II constitute the project and related assessment criteria

Article VI of the cost of urban water pricing, water from a reasonable cost, transmission and distribution costs, during the fee structure. Article VII

water cost is the urban water supply enterprises to a certain degree of engineering facilities, will surface water, groundwater necessary to learn from the purification, disinfection treatment, to make the water meet the national standard of the production process occurred in a reasonable costs. Including the original water charges, water charges, raw material costs, power costs, water sector production workers wages and benefits, purchased finished water (feed water), and manufacturing costs.

Article VIII refers to the cost of urban water supply transmission and distribution business for the organization and management of water delivery to the user in the process of the various costs occurred. Transmission and distribution sector, including staff salaries and benefits, power costs, transmission and distribution part of fixed assets, depreciation, repairs, machine materials consumed, amortization and other accessories equipped with Low-Value Consumable costs.

Article IX refers to the urban water supply during the cost of business for the organization and management of production and operation of water supply occurred in administrative expenses, operating expenses and financial costs.

operating expenses for water supply operators in the water supply occurred in the sales process as well as a dedicated sales organizations (water in) and fees and charges. Including the sales department staff wages and benefits, fixed assets depreciation, repairs, office expenses, collection fees, material consumption, Low-Value Consumable amortization and other operating expenses.

management fee refers to the administration department for the management and organization of water supply production and business activities of the expenses incurred. Wages and welfare costs, including management staff, union funds, staff education spending, social security charges (including old-age insurance, unemployment insurance, medical insurance, industrial injury insurance, maternity insurance, housing provident fund, etc.), fixed assets depreciation, repairs, taxes (including the property taxes, travel use tax, land use tax, stamp duty, etc.), business entertainment expenses, office expenses, utilities, heating costs, rental fees, conference fees, travel, Low-Value Consumable amortization, amortization of intangible assets and long-term amortization of prepaid expenses and other overhead costs.

financial costs for water supply operators in the production and operation of urban water supply to raise funds for expenses incurred. Should be treated as expenses, including interest payments during the period (minus interest income), exchange losses (less exchange gains), and related fees and so on.

Article refers to the original water and raw water purchased from outside the cost. The cost of raw water purchased by buying the raw water quantity and prices of raw water to genuinely included in the pricing costs (including raw water pretreatment costs). Article XI

point of water resource fee paid by the competent administrative department of water resources compensation fees. According to their actual quantity of water and the local costs of compensation for the use of water resources to genuinely included in the standard calculation of the cost price.

Article XII refers to the direct costs of raw materials used in a variety of water in the process of pharmaceutical costs. Including the disinfection and coagulation Pharmacy Pharmacy costs. Included in the cost price of raw materials costs are based on urban water supply enterprises actual data on real-approved.

13th refers to the direct costs of power for the raw water transmission, water production and the finished product of water required for power transmission and distribution costs. Including basic electricity and electrical degree of electricity and other power costs.

basic tariff means the transformer capacity or maximum amount required to charge the cost of regular quantitative.

degree of electricity means electricity consumption meter according to the actual power consumption and unit price calculation of the electricity charges.

included in the cost of dynamic pricing, cost of urban water supply sub-sectors according to the actual data on real business approved. Raw water transmission and water needed for the production of electricity charges included in the cost of water and finished water transmission and distribution of electricity needed to charge the cost of transmission and distribution costs.

Article XIV Capacity: staff salaries by an enterprise according to the standards and regulations of wages paid to workers, funds, grants, subsidies, overtime pay and other monetary rewards. Staff salaries shall not be credited to this item indicators, and other cost items. Capacity: Standard

enterprise in principle, in accordance with their actual production capacity and the “urban construction, the preparation of various sectors Capacity: trial standards” approved. Capacity: the actual number of personnel exceeds the standard limit, according to the standard limit Capacity: Approved; the actual number of persons below the lower limit Capacity: standard, according to the approved Capacity: minimum standards. Sales volume also should be based on the proportion of metering for each household and the user structure of reasonable approval. Regions where conditions permit should be within a certain range in accordance with the per capita water supply industry, in-kind labor productivity and business to determine the actual utilization of the productive capacity of enterprises Capacity: Standard.

honestly per-capita wages in principle, approved, but the maximum can not exceed the local industries, the average wage of workers; local industries, the average wage of workers to data released by statistical offices to determine the maximum shall not exceed the local community 1.2 times the average wage of workers.

pricing the cost of staff salaries included in the total number of personnel in accordance with the approved business and per capita wages approval.

15th of finished product of water (feed water) means the purchase can be directly supplied from outside the user’s finished product of water costs. According to the number of actual costs are charged directly to water.

16th of manufacturing costs refers to urban water production sector organization and management of the various costs of production have taken place. Including the production sector, the management staff salaries, employee benefits, fixed assets, depreciation, repairs, office expenses, machine materials consumed, Low-Value Consumable amortization, water detection and monitoring fees and other manufacturing costs.

17th original value of fixed assets were recognized according to different situations. Been checked assets in accordance with the regulations, according to the financial sector or state-owned assets, the value of fixed assets identified in various types of recognition; new fixed assets in order to report on the accounts and the related completion of the original purchase documents shall prevail. Without the financial or state-owned assets management department finds that the formation or completion report on the accounts, and by the price of the competent department in accordance with relevant state laws and regulations, reasonable confirmation. Assess the value of fixed assets valued at the original value before the assessment is calculated; operators can not provide valid proof of the value of fixed assets, pre-assessment, the department reasonably determined by the price of the original value of fixed assets.

18th more than 9 months of idle fixed assets, non-depreciation; to mention the full depreciation of fixed assets, whether or not to continue to use, may be re-extracted depreciation; early retirement of fixed assets, it can not make mention depreciation.

19th Methods of depreciation of fixed assets life averaging method, in principle, according to supervision and examination approved by the original value of fixed assets and financial system provides the classification of the depreciation in the value of life in accounting, the residual value of the rate of unity by 5%. Important to the actual useful life of fixed assets over the classification of financial systems and regulations limit the depreciation life for more than 10 years, the price of competent authorities in accordance with the protection of consumer interests and promoting the development of the principle of reasonable and determine its depreciable life.

Diershitiao ahead of the building due to excessive increase in investment costs can not all by the current consumers. Current water sharing of the depreciation of fixed assets depreciation of fixed assets according to current multiplied by the current capacity utilization to determine the total amount. Current capacity utilization = actual current production capacity ÷ Design Day on the overall production capacity × 100% + ahead of the building of a reasonable rate. Zanan a reasonable rate of 20% ahead of the building to determine.

21st of repair refers to the maintenance of normal production and urban water supply needed for the operation occurred in major repairs and routine maintenance costs. Among them, overhaul the way the cost using withholding annual withholding generally should not exceed the authorized amount of the original value of fixed assets of 1.4%, and not repeat the actual overhaul expenditures included the cost, fees; overhaul costs of using deferred mode, the amortization shall not be lower than the normal length of the overhaul cycle. The daily cost of repairs will genuinely approved. Overhaul costs and routine repair costs generally should not exceed the approved total original value of fixed assets (excluding the water supply has nothing to do with the current form of excessive investment in fixed assets ahead of the value) of 2%.

one of the following conditions are met fixed asset repairs, improvements should be considered as expenditure on fixed assets:

(a) one-time occurrence repair expenditures reached more than 20% of the original value of fixed assets;

(2 ) after repair of the assets to extend the economic life of more than two years;

(3) after repair of fixed assets be used for new or different purposes.

operating lease rentals of fixed assets into the improvement of expenditure, the average amortization period of the lease. Private expenditure on fixed assets, improvements, if the not yet fully depreciated fixed assets, increase the value of fixed assets; if the fixed assets have been fully depreciated, can be used as deferred charges, in a period of not less than five years, the average amortized.

fee refers to the twenty-second of water quality testing to ensure the quality of the water testing of water quality analysis of the costs incurred, genuinely approved.

23rd of other manufacturing costs of water production process that took place in addition to the above costs other than indirect costs, manufacturing costs in not more than 10% of the threshold of genuinely approved.

24th of employee benefits, union funds, staff education funding, respectively, according to pricing included in the cost of the total wage bill of 14%, 2% and 1.5% approved. Social security provision for the corresponding base wage levels in accordance with approved identification, provision for a pro-rata in proportion to the local government regulations. Medical insurance costs have been charged against the employee benefits, and shall not be in the double-counting of social security fees; other by the employee benefits, union funds and workers shall be allocated the cost of funding for education, nor in the double-counting of costs associated with the project .

25th in the following amount of business entertainment expenses included in administrative costs within the calculation honestly: Net income from main business year 1500 million or less, not more than the net income of main business 5 ‰; Net income from principal operations throughout the year more than 15 million yuan, does not exceed that part of 3 ‰.

26th of the use of intangible assets from the start date of the effective use period of time equal shares included in the annual cost. Among them, land use rights costs (including land acquisition costs, Chaiqian Fei, compensation, etc.) if the ground-level structures have been included in the price and can not be separated, with the building extraction depreciation; other cases, according land use, life-sharing. Other intangible assets, there is a clear benefit from the period of years according to benefit-sharing, not explicitly benefit from the useful life of 10 years, according amortization. Amortization of the cost of long-expected start-up by five-year amortization, other long-term prepaid expenses according to benefit from the amortization period.

if there exists too ahead of construction, should be used effectively within the time limit approved in accordance with current water supply capacity utilization of intangible assets should be assessed.

27th in principle, the total amount of interest on loans based on the actual loan amount and loan interest rates over the same period announced by the People’s Bank approved and in accordance with repayment period of calculating the average annual interest on loans. Loans totaling more than 70% of the total investment, according to 70% of the approved amount of investment interest on loans.

28th Article of the solution has been specified in the criteria of examination and other cost items in accordance with relevant policies and regulations of financial systems and auditing, in principle, approved honestly, it should be consistent within a certain range of social fair average.

29th of the following expenses shall not be included in the cost of urban water pricing:

(a) the operator of non-sustained, non-normal production and business activities resulting from unreasonable fees;

(2) and urban water production and management activities not related to costs, and although the production and management activities and water supply, but there are special sources of funding to compensate the costs;

(3) Fixed assets Pankui, scrap, damage, idle and sell net loss;

(4) late fees, liquidated damages, fines and charitable donations; excessive sewage to pay sewage charges;

(5) Foreign investment and other expenses.

(6) management costs are incurred beyond the scope of “management fees” charged to the name of a variety of costs, including the cost of the administrative department handed over to the investor’s profit-sharing payments, etc.;

(7) was significantly above the normal production and operation of water supply needs of depreciation of fixed assets and other reasonable expenses.

第三十一条other operational revenues and expenditures shall be accounted for separately. Can not be accounted for separately, shall be in accordance with other net operating income (defined as other operating income, net of direct expenses to the balance) of not less than 50% of the total cost of the proportion of write-down of water supply; can not be accounted for separately and the other a negative net operating income and should be directly involved in other business in accordance with the number of workers accounted for the proportion of the total number of employees the total cost of water supply reductions.

Chapter III Other relevant indicators and accounting formulas

32nd of water supply refers to water production and management in a certain period of time reveal the actual amount of water. Water from the water are not included.

water from the water: refers to water production and operation in a certain period of time needed for the production process water. Since the water rate by not more than 4% genuinely approved.

supply quantity = quantity of water * (1 - Self-water ratio)

33rd of the effective supply of water means a reasonable sales price after deducting the slip approved by the competent department of water provided free of charge after the due charge of water.

effective supply of water = water supply * (1 - sales slip) - no charge, no charge of water

water means the relevant provisions of the local government or non-fee waiver of water.

sales slip refers to the amount of urban water supply enterprises and should be charged the difference between water and the water supply ratio. The principles of water supply 200 million cubic meters a year within no more than 18%;-year water supply for more than 200 million cubic meters of no more than 16%. Around the scale according to actual water, fire, afforestation, sanitation of water metering and charging as well as metering for each household, and so on amendments to determine a reasonable sales slip.

34th of unit cost pricing of water supply means in accordance with a certain region within the urban water supply enterprises in the production and management of time within a certain reasonable costs incurred by the corresponding effective water supply to calculate the unit costs.

formula: water pricing, water cost = cost + cost + during transmission and distribution costs

unit cost of water pricing, water pricing = cost / effective water supply

Chapter IV Supplementary Provisions _ xxx_1_/p>

35th Article of the measures by the National Development and Reform Commission explains. Article

36th day of the measures into effect since 2007.

attached: urban water supply pricing, the cost of supervision and examination table

the National Development and Reform Commission, the Office of

Er ○ ○ Liunian Shiyi Yue Liuri

发展和改革委员会关于水的定价方法，监督和检查的费用评论

发展和改革委员会办公室价格[2006] 2488号

办公室
国家发展和改革委员会关于“的办法进行城市水价的要求，监督和检查（试行成本） “（草案）意见函

各省，自治区，直辖市和与城市，分城市，省会城市发展和改革委员会，物价局，省建设厅：

为了满足政府定价各部门需要制定城市供水价格，以改善政府的科学和理性的定价，按照“政府制定价格的监督和检查的费用办法”（国家发展和改革委员会令第42号）规定，我们草拟了“城市供水定价，监督检查试行办法（成本）“（征求意见稿）。印度现在是发送给你们，请认真研究，并集中于研究，提出以下建议：

（1）如何合理确定一个合理的供水能力，企业的利用率，以防止在过度增加成本建设之前，这些开支电流消耗？

（二）如何合理确定供水企业的人员数量？

（三）如何根据供水规模，范围，密度及抄表等，合理确定房屋销售下滑？请

12月10日提交了修改我委（价格司），而电子文件的意见发送到我司委员会价格电子邮件（gjjw0069@mx.cei.gov.cn） 。征求意见稿电子文档请在国家发展改革委门户网站（www.ndrc.gov.cn）和全国成本调查网（www.npcs.gov.cn）下载。

附件：城市供水价格，对监督检查办法（试行）（草案）

成本

附：

城市供水定价，监督和检查的费用（暂定）

（征求意见稿）

第一章总则

第一，规范城市供水价格主管部门，价格的监督检查行为的成本，提高政府价格制定科学，合理，根据“人民的Republic of中国价格法“，”政府定价办法的监督和检查的费用“，”供水价格管理办法“和其他法律，法规和制定本办法有关规定。第二条

方法适用于对城市供水经营者，政府的物价部门实施的监督检查，成本定价的行为。第

一词城市供水经营者，是指国家行政城市成立，县，镇的供水企业的机构。

第四的城市供水价格的审计费用，应遵循下列原则：

（一）合法性原则。在成本的价格应当包括符合“人民的中国中华人民共和国会计法”等有关法律，行政法规和财务会计制度的要求。

（2）合理的原则。影响的主要技术，经济指标应当符合行业标准或社会公平水平相一致的费用成本定价。

（3）的有关原则。在水的价格，生产成本和经营成本包括流程所需的供水直接或间接有关的相关费用。

（四）权责发生制原则。目前的费用应负担，不论支付的款项应在目前的费用包括在内;那些谁不属于目前的费用应负担，即使款项已经支付，也没有列入成本问题。

的城市供水价格的五分之一应在注册会计师或税务，审计和其他政府部门审计的年度财务会计报告和正确的，完整的程序审查，并根据原始文件书籍，使真实，准确和完整。没有正式营业，该单位应有权批准审批和相关部门的批准，批准文件的可行性研究报告。

第二章构成项目及相关的评估标准

条城市供水定价成本，水六，从合理的成本，输电和配电的成本，在费用结构。第七条

水成本是指城市供水企业的一定程度的工程设施，将地表水，地下水，必须从学习的净化，消毒处理，使水质达到生产过程中发生的国家标准在一个合理的费用。包括原水费，水费，原材料成本，能源成本，供水部门的生产工人工资和福利，购买成品水（给水），和制造成本。

第八条指的是城市供水输电与配电业务的组织和管理供水的各项费用的发生过程中用户成本。传输和分配部门，包括员工薪酬及福利，动力费用，输电和配电的固定资产，折旧，维修，机物料消耗，摊销和其他配件低装备值耗材费用的一部分。

第九条是指城市供水企业中的组织和生产，供水运行管理费用发生在管理费用，运营费用和财务费用。

经营费用供水供水经营者在销售过程中发生的以及专门的销售组织（水）和收费。包括销售部门人员工资和福利，固定资产折旧，维修，办公费，代收手续费，物料消耗，低值易耗品摊销和其他经营费用。

管理费是指管理和供水企业组织生产和管理部门的开支活动。工资和福利费用，包括管理人员，工会经费，职工教育经费，社会保障费（包括养老保险，失业保险，医疗保险，工伤保险，生育保险，住房公积金等），固定资产折旧，维修，税费（包括财产税，旅行使用税，土地使用税，印花税等），业务招待费，办公费，水电费，暖气费，租赁费，会议费，差旅费，低值易耗品摊销，无形资产摊销和长期待摊费用和其他间接费用的长期摊销。

供水经营者的财政开支，以生产和城市供水运作，筹集资金的开支。应视为费用，包括在此期间（减利息收入），汇兑损失（减汇兑收益）支付利息，以及相关费用等。

条是指原来的水和原水成本以外的购买。在通过购买原水的数量和原水价格购买原水的成本真正列入定价成本（包括原水预处理成本）。第十一条

水资源主管水资源补偿费管理部门缴纳的使用费问题。根据他们的实际数量的水和对水资源的有偿使用的当地费用真正列入成本价标准计算。

第十二条是指在各种水用于制药过程中原材料成本的直接费用。包括消毒药剂和混凝药剂费用。在原材料价格成本的价格是根据包括城市供水企业根据实际批准的实际数据。

13指的是权力的原水传播，水的生产和成品水电力传输和分配所需的费用直接费用。包括基本电费和电和其他电力成本电器程度。

基本电价是指变压器容量或最大需量收取费用的定时定量。

电力的程度，用电表按实际能耗和单位的电费价格计算。

列入动态定价，城市供水成本费用分，部门根据实际业务上的实际数据批准。原水输送和电力的生产需要用水的收费，包括在水成本，成品水传输和充电所需的传输和分配的成本费用电力分配。

第十四条容量：由企业职工工资按标准和支付给劳动者，资金，补助工资，法规，补贴，加班工资和其他货币奖励。工作人员工资不得计入本项指标，和其他费用项目。容量：标准

企业，原则上按照其实际生产能力和“城市建设，能力各方面的准备：审判标准”批准。容量：人员的实际人数超过标准限额，按限额标准容量：批准;以下的下限容量：标准的实际人数，按照批准的容量：最低标准。销售量也应该根据每个家庭和批准的用户结构合理，计量的比例。有条件的地区应在一定范围内按照与人均水供应行业，实物劳动生产率和企业，以确定企业的实际能力生产能力利用率：标准。

诚实人均工资原则上批准，但最高不能超过当地的产业，工人的平均工资，当地行业职工平均工资的统计机构公布，以决定最高不得数据超过当地社区的1.2倍，职工平均工资。

定价工作人员的工资费用包括在人员总数按照核准的业务和人均工资的批准。

的水（给水）成品第十五意味着可以直接购买境外用户的成本，成品水供应。根据一些实际费用直接计入水。

的制造成本16日，是指城市供水生产部门的组织和生产管理的各种费用已经发生。包括生产部门，管理人员工资，职工福利，固定资产，折旧，维修，办公费，机物料消耗，低值易耗品摊销，水质检测和监测费和其他制造成本。

第17固定资产原值被认定根据不同的情况。被检查按照资产的规定，根据财政部门或国有资产，在不同类型的识别确定固定资产价值;新的固定资产，以报告帐目及相关的原始购买完成文件为准。认为没有财政或国有资产管理部门，形成或完成报告帐户，由国家有关法律和法规，合理确定价格主管部门规定。评估值在原始价值固定资产价值评估前计算;经营者不能提供固定资产，预评估值的有效证明，该署决定的合理的固定资产原值的价格。

第18次超过9闲置的固定资产，非个月折旧，更不用说充分固定资产折旧，是否继续使用，可以重新提取折旧，固定资产提前退休，可以不要提折旧。

19方法生活固定资产折旧平均法，原则上，根据监督和固定资产和金融体系的原始值核准审查提供了在会计人生价值的分类折旧，剩余价值5％。团结率重要的对金融制度和规则分类，实际固定资产的使用寿命限制了超过10年的折旧年限，按照价格主管部门在保障消费者权益，促进合理的原则和发展确定其折旧年限。

Diershitiao之前，由于建设投资费用的过快增长不能全部由当前消费者。对固定资产折旧固定资产折旧当前水资源分配根据目前乘以目前的产能利用率将确定总额。目前的产能利用率=实际目前的生产能力÷设计日的综合生产能力× 100％+提前一个合理的速度建设。 Zanan 20％领先于建设合理的利率来确定。

维修21指的是正常的生产和城市供水需要维修的运作，重大维修和日常维护费用发生。其中，大修费用的方式使用预提年度扣缴一般不超出1.4％的固定资产原值核定数额，而不是重复的实际支出包括检修成本，费用，大修理费用采用递延方式，该摊销不得低于检修周期的正常长度。日常的维修成本，才能真正获得批准。大修理费用和日常修理费用一般不超过已批准的总额，固定资产原值（不包括供水无关，与在未来的价值，固定资产投资过度，目前的形式）的2％。

之一满足以下条件的固定资产修理，改进应被视为对固定资产支出：

（一）一次性发生的修理支出达到20多个，固定资产原值％ ;

（2）后资产维修，延长两年多的经济生活;

（3）在固定资产修理用于新的或不同的用途。

固定资产经营租赁的开支将提高租金，在租赁期内平均摊销。私人消费开支的固定资产，改进，如果尚未完全折旧的固定资产，增加固定资产价值;若固定资产已提足折旧，可作为递延费用的使用，在不少于5年，平均摊销。

费是指20的水质检测秒，以确保水的费用，真正通过质量分析水质检测质量。

的水生产过程发生在除了比其他间接费用成本以外的其他地方生产成本23，在不超过的10％，真正核准的阈值制造成本。

第24届职工福利，工会经费，职工教育经费，分别按定价的14％，2％和1.5％的工资总支出的费用包括批准。为相应的社会基础，符合核准的确定，规定为亲中所占的比例按当地政府规定的工资水平按照安全规定。医疗保险费用已记入员工的福利，并不得在双重的社会保障费用的计算，其他的员工福利，工会经费和职工应分配给教育的资金成本，也不在双计数与项目相关的成本。

的业务招待费数额如下第二十五包括在行政费用的计算内诚实：纯收入从1500年主营业务万元或以下，不低于主营业务净收入的5‰;主营业务净收入全年超过15万元，不超过该部分的3‰。

的无形资产从时间平摊在每年的费用包括有效使用期开始的日期，使用26位。其中，土地使用权费用（包括土地征用费，Chaiqian费，补偿等），如果地面结构已包括在价格，不能分开的建筑物提取折旧;其他情况下，根据土地使用，生活分享。其他无形资产，有一个从年内根据惠益分享明显的益处，没有明确受益于10年寿命，根据摊销。对长期成本摊销预期，开始为期5年摊销，其他长期行动待摊费用按受益期摊销。

如果存在太多提前建设，内使用的审批程序符合现时的供水无形资产产能利用率的有效时限应评估。

原则27，对实际贷款额及贷款利率为基础改由人民银行公布的同期贷款利息总额核定，并根据还款计算的平均贷款年利率时期。贷款总额超过70％的投资总额，根据70投资贷款利息核准数额％。

解决方案的第28条已审查并与相关政策和财务制度和审计原则，按照规定的其他费用项目的标准规定，通过诚实的，应当在一定范围内是一致的社会公平的平均水平。

下列费用29不得列入城市供水定价成本：

（一）经营者非持续，非正常生产经营活动造成的不合理收费;

（2）和城市水的生产和成本无关的管理活动，虽然生产经营活动和供水，但也有特殊的经费来源，以补偿费用;

（3）固定资产Pankui，废料，破坏，闲置和出售的净损失;

（4）滞纳金，违约赔偿金，罚款和慈善捐款;过度支付污水排污费;

（5）对外投资和其他开支。

（6）管理费用支出超出了“管理费收取的各种费用，包括行政部门的费用交给投资者的利润分享付款等名称”;范围

（7）超出了正常的生产和经营的供水需求显着固定资产和折旧等合理费用。

第三十一条其他业务收入和支出应当单独核算。不能单独核算，应按照与其他业务收入净额（指其他经营收入，直接支出的净资产负债）不少于50的冲减水总成本的比例％供应;不能单独核算，另一个是负的净营业收入，应当按照直接参与其他业务的工人人数占了员工总数的比例，减少供水总成本。

第三章其他相关指标及核算公式

供水32是指在一定时间来水的生产和管理揭示实际供水量。从水中水不包括在内。

从水中水：是指水的生产和经营中的生产工艺用水需要一段时间。自从不超过4％的水率真正批准。

供水量=供水量*（1 -自用水率）

对水的有效供给33指在扣除水主管部门批准的支路合理的销售价格免费提供水后，由于负责。

水资源的有效供给=供水*（1 -销售下滑） -完全免费，没有水费

水是指当地政府或有关规定的非税费减免的水。

销售单据，是指城市供水企业的数量，并应收取水与供水的比例差异。供水原则2.000亿立方米，每年在不超过18％，年供水200多亿不超过16％立方米。各地根据实际规模的水，火，绿化，环卫用水计量收费，以及各分户计量，并修订，以确定合理的销售下滑。

单位供水成本定价34手段内生产和管理的时间，城市供水企业，相应的范围内有效供水量支付一定的合理费用的某些地区，单位成本计算根据。

公式：水价，水的成本=成本+在传输过程中的成本和销售成本+

单位水价成本，水价=成本/有效供水量

第四章附则_ xxx_1_ / p>

由国家发展和改革委员会第35条的措施解释说。

第36天生效的措施，因为2007年。

附：城市供水定价，监督和检查表的费用

国家发展和改革委员会，办公室

二○○Liunian义乐Liuri06.11.13

Tags: cost, costs, supply, water