某某某县某某某污水处理项目财政承受能力论证报告25454 39页

目录一、项目概况.....................................41.1项目概况....................................41.1.1某某某污水处理厂项目41.1.2第二污水处理厂项目5二、初步方案摘要.................................52.1项目产出说明................................52.1.1某某某污水处理厂项目52.1.2第二污水处理厂项目62.2项目公司股权设置............................62.3合作方式及内容..............................72.3.1采用TOT+BOT方式72.3.2资产及债务处置72.3.3人员安置82.3.4单位的保留与调整82.4回报机制....................................82.4.1项目回报机制82.4.2项目回报保障92.5调价机制....................................92.5.1非常规调价92.5.2常规调价102.6全生命周期成本.............................102.6.1建设成本112.6.2运营维护成本112.6.3相关税费112.7相关配套安排...............................112.7.1项目建设112.7.2项目运营12三、物有所值评价摘要............................123.1定性评价结论...............................123.2定量分析结论...............................1223\n3.2.1物有所值量值和指数计算123.2.2物有所值评价结论13四、财政承受能力论证............................134.1责任识别....................................134.1.1股权投资支出144.1.2运营补贴支出144.1.3风险承担支出144.1.4配套投入支出154.2支出测算...................................154.2.1股权投资支出154.2.2风险承担支出154.2.3运营补贴支出164.2.4财政支出责任164.3财政支出基数、预测、占比...................164.3.1一般公共预算支出基数164.3.2一般公共预算支出预测174.3.3财政支出责任占比分析174.4行业和领域均衡性分析评估...................184.5论证结论...................................19五、其他........................................195.1主要编制依据...............................195.2报告编制参与人员...........................215.3附表.......................................225.3.1项目运营成本测算分析表225.3.2项目投资财务现金流量表255.3.3利润及利润分配表295.3.4营业收入、增值税及附加估算表325.3.5运营补贴支出测算表345.3.6财政支出责任测算表3623\n一、项目概况本项目包括某某某污水处理厂项目（含扩建项目）和第二污水处理厂项目。1.1项目概况1.1.1某某某污水处理厂项目（1）已建及升级改造。某某某污水处理厂占地45亩，工程采用卡鲁塞尔氧化沟工艺，日处理污水2.5万吨，出水标准执行《城镇污水处理厂污染物排放标准》二级标准，2006年3月开工建设，同年11月竣工通水试运行，2007年11月通过环保验收。2013年10月进行升级改造，升级改造工程占地面积15亩，采用二级强化脱氮除磷和深度处理相结合的工艺，出水水质《城镇污水处理厂污染物排放标准》（GB18918－2002）一级A标准，2015年2月通过环保验收，正在进行决算审计。（2）扩建项目。厂区占地面积75亩，扩建污水处理规模1万吨/日，出水水质执行《城镇污水处理厂污染物排放标准》（GB18918-2002）一级A标准，污水处理采用改良型氧化沟工艺，深度处理采用“混凝--沉淀—过滤”工艺，污泥处理采用高压隔膜压滤机脱水后送垃圾填埋场进行填埋处置工艺。新建中水回用规模2.8万吨/日。项目概算投资5881万元，目前项目正在施工，23\n土建已完成70%，设备采购完成招标。（3）人员情况。某某某污水处理厂总人数40人，在职人数35人，退休人数1人。全体人员均参保险种五险一金（养老、医疗、工伤、失业、生育及住房公积金），无拖欠。工伤1人，未进行伤残等级评定。请长假3人。工龄满30年1人，工龄满20年人员、距法定退休年限不足5年1人。（4）资产及负债情况。经委托安阳广达资产评估事务所对某某某污水处理厂及升级改造固定资产进行资产评估，资产总额5665万元。1.1.1第二污水处理厂项目厂区占地面积56亩。分两期建设，一期设计规模为日处理污水1.5万吨，污水采用改良型氧化沟工艺，出水水质执行《城镇污水处理厂污染物排放标准》（GB18918－2002）一级A标准，污泥处置采用板块压榨填埋处理。项目概算投资6069万元。初步设计及地勘完成招标，征地工作正在进行。二、初步方案摘要2.1项目产出说明2.1.1某某某污水处理厂项目提供日处理污水3.5万吨（2.5万吨+1万吨）、出水水质达23\n到一级A的污水处理服务，进出水质主要指标见下表：23\n指标COD（mg/l）BOD5（mg/l）SS（mg/l）氨氮（mg/l）TN（mg/l）TP（mg/l）PH进水水质≤350≤150≤220≤35≤45≤4.5-出水水质≤50≤10≤10≤5（8）≤15≤0.56-92.1.1第二污水处理厂项目建设日处理规模为1.5万吨的第二污水处理厂一座，采用改良型氧化沟工艺，工程估算投资6069万元，建设期1年。出水水质达到一级A，设计进出水质主要指标见下表：指标COD（mg/l）BOD5（mg/l）SS（mg/l）氨氮（mg/l）TN（mg/l）TP（mg/l）PH进水水质≤350≤150≤180≤35≤45≤4.5-出水水质≤50≤10≤10≤5（8）≤15≤0.56-9按照本方案第2.1.2条建成本项目后，按照设计文件及现行规范提供污水处理服务。2.2项目公司股权设置拟由政府国有出资主体与社会资本合资设立项目公司（SPV），本项目投资额18406万元（5665*1.1+5551*1.1+6069），项目公司注册资本为不低于本项目总投资的30%，即不低于5522万元人民币。23\n2.1合作方式及内容2.1.1采用TOT+BOT方式本项目为可经营性的市政基础设施项目。拟采用TOT+BOT模式，已建某某某污水处理厂项目采用TOT模式，新建第二污水处理厂项目采用BOT模式，即通过法定程序，将某某某污水处理厂（含扩建项目，不含中水部分）项目的经营权、第二污水处理厂项目的建设及经营权交给社会资本设立的项目公司，项目公司向政府支付特许经营权出让价款，按照特许经营协议，向政府提供污水处理服务，政府按照约定条件和标准按月向项目公司支付污水处理服务费，特许经营期满，项目公司将污水本项目设施无偿移交给县政府或其指定机构。本项目采用将特许经营权出让价款适度溢价后锁定，然后竞争污水处理服务费单价的竞价模式，特许经营权溢价价格拟参考资产评估值5665万元与扩建及中水回用项目概算投资额5881万元之和上浮10%后确定，约为12700万元。扩建项目由某某某污水处理厂建成并正式移交项目公司运营，某某某污水处理厂项目、扩建项目、第二污水处理厂项目执行统一污水处理服务费价格。第二污水处理厂项目启动的时间节点按照县政府要求执行。2.1.2资产及债务处置政府保留某某某污水处理厂（含扩建项目）资产的所有权，仍属于原国有主体。某某某污水处理厂的债务与项目公司无关。特许23\n经营权出让价款上缴县财政后，由县财政将对应的额度拨付给黎23\n阳污水处理厂用于清偿负债、支付人员安置等市场化改革需要支付的费用。2.1.1人员安置本着“全员安置、续接社保、去留自由”的原则进行人员安置。人员安置详见《某某某县某某某污水处理厂特许经营人员安置方案》。按照《劳动合同法》第四条第二款的规定：“用人单位在制定、修改或者决定有关劳动报酬、工作时间、休息休假、劳动安全卫生、保险福利、职工培训、劳动纪律以及劳动定额管理等直接涉及劳动者切身利益的规章制度或者重大事项时，应当经职工代表大会或者全体职工讨论，提出方案和意见，与工会或者职工代表平等协商确定。”《某某某县某某某污水处理厂特许经营人员安置方案》经职工大会通过、人社局审核、县政府批复后实施。2.1.2单位的保留与调整保留某某某县某某某污水处理厂的主体资格，留守部分人员，由其继续完成扩建项目建设（建成后移交项目公司运营）、债务清理、人员安置等善后事宜，事毕，留守人员全部进入项目公司。2.4回报机制2.4.1项目回报机制本项目采用政府付费模式，即在特许经营期间，政府购买污23\n水处理服务的同时支付给项目公司污水处理服务费。项目公司在运营期间，中水的产权归政府所有。政府决定中水项目交由项目公司运营的，中水回用项目的销售收入在扣除投资及运营成本后双方协商分成，政府可得分成部分对应折抵政府应付的污水处理服务费。2.4.1项目回报保障本项目污水处理服务费拟由某某某县人民政府提请同级人大列入跨年度财政预算，资金来源包括但不限于某某某县的财政收入、服务区域内征收的污水处理费、上级财政部门的补贴收入等。2.5调价机制本项目在特许经营期限内，除应由其自身承担的可预见、可控制的风险外，项目公司将面临诸多不可预见或不可控制的经营风险，从合理分担风险的角度出发，对本项目服务价格建立合理的调价机制，以及通过其他补偿方式来减轻这些风险对项目公司的影响，进而确保项目公司能够稳健提供运营维护服务。2.5.1非常规调价每一运营年度，项目公司发生因实施机构认可的因提高出水水质标准而投入资金的，按照下列公式申请非常规调价：23\n{[当期发生的审计投资额×（1+合理利润率）×（1+年度折现率）ⁿ]÷（30-N）年+[政府定价监审的增加的年度运营维23\n护成本×（1+合理利润率）]}÷12月÷基本污水量剩余特许年限加权平均值+调整前污水处理服务费单价其中：①当期发生的审计投资额，指经财政及审计部门行政审核、审计的新增投资费用；②合理利润率。第N年的合理利润率=第N年的中长期贷款基准利率×（1+调整系数）。调整系数按投标时所报系数计算。③年度折现率。年度折现率按投标时所报计算。④其中n指剩余的特许经营年限，N指当前所在特许经营年份。⑤政府定价监审的增加的运营维护成本。指政府物价部门参照政府定价监审办法对增加投资部分正式运营后的实际运营成本变动监审后确定的成本。2.4.1常规调价自开始商业运营日起每二（2）年为1（一）个调价周期。每1（一）个调价周期内，当任何一个或部分或全部约定因素与本次调价周期内执行的价格条件下的所有因素相比发生变化时，此等因素发生变化所带来的同一时期费用增加和减少的额度之和折算至每吨污水的处理费用超出当期调整前污水处理服务费的10%时，污水处理服务费价格方可进行调整；否则，不予调整。2.5全生命周期成本项目全生命周期是指项目从设计、融资、建造、运营、维护23\n至终止移交的完整周期。因此其全生命周期成本主要包括建设成本、运营维护成本和相关税费。2.4.1建设成本建设成本主要指第二污水处理厂项目的建设投资，包括设计、施工等方面投入的现金以及固定资产、土地使用权等实物和无形资产。项目的建设成本主要是根据已完成并通过评审的可研报告中的投资估算费用。根据本项目可研报告估算工程投资额约6069万元。2.4.2运营维护成本项目运营成本指项目整体运营费用，主要包括：人工成本、电费、药剂费、检修维护费、其他费用等。2.4.3相关税费按照《资源综合利用产品和劳务增值税优惠目录》2.14款规定：再生水享受50%增值税退税；按照《环境保护节能节水项目企业所得税优惠目录（试行）》本项目不享受所得税优惠政策。减免退税政策执行均需要企业申报备案批准，未经申报批准不能享受优惠。2.7相关配套安排2.7.1项目建设23\n项目建设期间所需临时用地、进场道路、水、电等基础设施，需要政府协调提供，所需费用由项目公司承担、计入项目总投资。2.7.1项目运营政府提供污水处理厂产生污泥的的处置场所，污泥处置费用由项目公司承担。三、物有所值评价摘要3.1定性评价结论县财政局会同县住建局根据专家组意见，做出定性评价结论。该项目物有所值定性分析结果为：专家组评审汇总得分为83.4分，超过60分，专家组评审结论为同过物有所值定性评价。（参见附件十：某某某县污水处理PPP项目物有所值定性评价评审意见）3.2定量分析结论3.2.1物有所值量值和指数计算计算得到项目全生命周期PSC值和PPP值，并进行分析比较。具体计算结果见下表：物有所值指标分析表指标单位数值23\nPSC万元31,730.55PPP万元30,794.09物有所值量值万元936.46物有所值指数%2.953.2.1物有所值评价结论根据物有所值评价要求，当物有所值评价量值和指数为正的，说明项目适宜采用PPP模式，否则不宜采用PPP，本项目为全额政府付费项目，费价机制透明合理、有现金流支撑能力，物有所值量值和指数均为正，适宜采用PPP模式。四、财政承受能力论证本项目PPP的实施机构为某某某县住房和城乡建设局，某某某县人民政府已同意本项目采用PPP模式招商。本项目物有所值评估已经完成，为了科学评估项目实施对当前及今后年度财政收支平衡状况的影响，并为PPP项目财政预算管理提供依据，需要对项目的各项财政支出责任能够清晰识别和测算。4.1责任识别在PPP项目全生命周期的不同阶段，对应政府承担不同的义务，财政支出责任主要包括股权投资、运营补贴、风险承担、配套投入。23\n4.1.1股权投资支出股权投资支出责任是指在政府与社会资本共同组建项目公司的情况下，政府承担的股权投资责任。本项目采取政府与社会资本合资组建项目公司。4.1.2运营补贴支出运营补贴支出责任是指在项目运营期间，政府承担的直接付费责任。不同付费模式下，政府承担的运营补贴支出责任不同。本项目采用政府付费模式，项目运营期间，政府承担全部直接付费责任，政府每年直接付费数额包括：社会资本方承担的年均建设成本（折算成各年度现值）、年度运营成本和合理利润。4.1.3风险承担支出风险承担支出责任是指由政府承担风险带来的财政或有支出责任。本项目风险承担成本结合本项目实际，按照可转移风险、可分担风险以及不可转移分担风险进行分类，采用分类比例法进行测算。4.1.3.1第一类可转移风险包括：项目建设和运营期间可能发生的组织机构、施工技术、工程、投资估算、资金、市场、财务等风险，项目公司通过参加商业保险后，大部分风险可以有效转移，风险承担成本按项目投资成本的5%考虑，其中自留风险占20%为174.86万元，可转移风险占80%为699.44万元。23\n4.1.1.1第二类可分担风险包括：项目建设和运营期间可能发生的法规政治风险、自然灾害等不可抗力风险等，需要政府和项目公司共担的风险，按照项目投资成本的1%考虑，项目公司和政府各分担50%,即92.03万元。4.1.1.2第三类不可转移风险包括：主要项目运营期间受消费物价指数、劳动力市场指数等影响可能发生的价格调整和利润率对运营补贴支出风险责任，不可转移和分担，由政府承担风险支出。按照本项目运营成本5%考虑，经测算为1180.29万元。4.1.2配套投入支出配套投入支出责任是指政府承诺将提供的配套工程等其他投入责任，包括建设、运营部分项目配套设施、完成项目与现有相关基础设施和公用事业的对接、投资补助、贷款贴息。本项目后续涉及管网配套投入，本项目可研未对配套管网进行可行性分析，故暂不考虑配套投入。4.2支出测算4.2.1股权投资支出本项目由政府与社会资本方合资设立项目公司运作，出资比例为1:9。本项目政府的股权投资支出=项目资本金*政府占项目公司股权比例=5522.05万元*10%=552.21万元4.2.2风险承担支出23\n本项目的风险承担支出按照全部建设成本和全生命周期内的运营成本的一定比例确定风险承担支出。政府承担风险成本=不可转移风险+可分担风险*50%=1,235.71万元。4.1.1运营补贴支出（1）当年运营补贴净值（不含风险支出）={[18406.82×(1+7%)×(1+4%)n]/30}+年度运营成本×（1+7%）=56,954.98万元（2）运营补贴现值30,882.71万元。测算详见附件运营补贴支出测算分析表。4.1.2财政支出责任本项目全生命周期财政支出责任净值（含风险支出和股权投入）为58,742.90万元，现值为32,137.20万元。4.2财政支出基数、预测、占比4.2.1一般公共预算支出基数某某某县本级财政预算收支测算分析表年度一般预算支出（万元）增长比例备注23\n20118460063.8%201210819327.9%201313377523.6%20141368672.3%201516114817.7%均值124916.627.06%4.1.1一般公共预算支出预测结合前5年一般公共预算增长率均值为27.06%，综合考虑各种因素，预测未来年份某某某县年一般公共预算增长率为10%4.1.2财政支出责任占比分析年度支出预测（万元）本项目一般公共预算支出责任已实施项目一般公共预算支出责任全部项目一般公共预算支出责任金额（万元）占比金额（万元）占比金额（万元）占比2016177,262.801,937.621.09%001,937.621.09%2017194,989.081,580.930.81%001,580.930.81%2018214,487.991,497.900.70%001,497.900.70%2019235,936.791,522.090.65%001,522.090.65%2020259,530.471,547.240.60%001,547.240.60%2021285,483.511,573.400.55%001,573.400.55%本项目为某某某县第一个PPP项目，且目前尚无拟实施的PPP项目，故本项目的财政支出责任占比，即为当期某某某县所有已实施、拟实施PPP项目支出责任的占比，具体见下表：23\n2022314,031.861,600.610.51%001,600.610.51%2023345,435.051,628.910.47%001,628.910.47%2024379,978.551,658.330.44%001,658.330.44%2025417,976.411,688.940.40%001,688.940.40%2026459,774.051,720.760.37%001,720.760.37%2027505,751.461,753.870.35%001,753.870.35%2028556,326.601,788.290.32%001,788.290.32%2029611,959.261,824.090.30%001,824.090.30%2030673,155.191,861.330.28%001,861.330.28%2031740,470.711,900.050.26%001,900.050.26%2032814,517.781,940.320.24%001,940.320.24%2033895,969.561,982.210.22%001,982.210.22%2034985,566.512,025.770.21%002,025.770.21%20351,084,123.162,071.070.19%002,071.070.19%20361,192,535.482,118.180.18%002,118.180.18%20371,311,789.032,167.180.17%002,167.180.17%20381,442,967.932,218.140.15%002,218.140.15%20391,587,264.722,271.130.14%002,271.130.14%20401,745,991.192,326.250.13%002,326.250.13%20411,920,590.312,383.570.12%002,383.570.12%20422,112,649.342,443.180.12%002,443.180.12%20432,323,914.282,505.180.11%002,505.180.11%20442,556,305.712,569.660.10%002,569.660.10%20452,811,936.282,636.710.09%002,636.710.09%4.1行业和领域均衡性分析评估该项目属于市政公用基础设施，是公共服务领域的PPP项23\n目，是国家鼓励采用PPP模式的行业和领域范围。随着经济社会发展需要和公众对公共服务的需求提高，垃圾处理、污泥处置、供水、供热、供气、城市景观等均可适应PPP模式建设，而目前某某某县尚无项目采用PPP模式，整个公共服务领域还有很大的发展空间。4.1论证结论本项目财政支出责任主要包括股权投资支出、运营期付费支出和风险承担支出，测算详见附件财政支出责任测算表。本项目为某某某县首个PPP项目，从本报告4.3可见，本项目财政支出责任的最高占比发生在2016年份，该年份财政支出责任与一般公共预算占比为1.09%，未超过10%。从本报告4.4可见本项目的实施不会导致行业和领域失衡。故此，本项目的实施“通过”财政承受能力验证，本项目适宜采用PPP模式。建议项目运作方式为TOT+BOT,合作期限为30年。五、其他5.1主要编制依据1、《基础设施和市政公用事业特许经营管理办法》；2、《政府和社会资本合作模式操作指南（试行）》；3、《政府和社会资本合作项目财政承受能力论证指引》；4、《政府和社会资本合作项目政府采购管理办法》；23\n5、《市政公用设施建设项目经济评价方法与参数》；6、《某某某县第二污水处理厂工程可行性研究报告》；7、《某某某县2010年财政预算执行情况和2011年财政预算（草案）的报告》；8、《某某某县2011年财政预算执行情况和2012年财政预算（草案）的报告》；9、《某某某县2012年财政预算执行情况和2013年财政预算（草案）的报告》；10、《某某某县2013年财政预算执行情况和2014年财政预算（草案）的报告》；11、《某某某县2014年财政预算执行情况和2015年财政预算（草案）的报告》；12、某某某县住房和城乡建设局提供的其他项目资料。23\n5.1报告编制参与人员专业类别姓名项目组职务法律李振华首席顾问、执业律师法律郭松林法务经理、执业律师财务赵乐成财务经理、会计师技术辛志华技术经理、咨询师协调李国华执业律师23\n5.1附表5.1.1项目运营成本测算分析表项目运营成本测算分析表-1序号项目年均计算期1234567891011121314日处理污水量2.253.14.14.354.64.85555555551外购原材料1.1含税价101.7148.2066.4170.3493.1998.54103.90107.11107.11107.11107.11107.11107.11107.11107.111.2不含税价86.9341.2056.7660.1279.6584.2288.8091.5591.5591.5591.5591.5591.5591.5591.552外购动力及燃料#DIV/0!2.1含税价76.4847.4457.0971.4773.6575.8277.6978.8178.8178.8178.8178.8178.8178.8178.812.2不含税价65.3740.5548.7961.0962.9564.8066.4067.3667.3667.3667.3667.3667.3667.3667.363工资及福利费191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.764修理费192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.005污泥外运费20.529.6713.3217.6218.7019.7720.8421.4921.4921.4921.4921.4921.4921.4921.496在线仪表管理费18.008.4811.6815.4516.3917.3418.2818.8418.8418.8418.8418.8418.8418.8418.847财产保险费0.000.000.000.000.000.000.000.000.000.000.000.008房产税0.000.000.000.000.000.000.000.000.000.000.000.009土地使用税116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.6737\n10其他费用106.2850.0869.0091.2696.82102.39107.95111.29111.29111.29111.29111.29111.29111.29111.2911经营成本11.1含税价823.42664.30717.93766.57799.17814.28829.09837.97837.97837.97837.97837.97837.97837.97837.9711.2不含税价797.53650.41699.99745.97774.93788.95802.70810.96810.96810.96810.96810.96810.96810.96810.969折旧费525.53119.70330.25547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.0010摊销费0.0011土地及拆迁补偿费0.00-----------12利息支出161.97458.96441.96523.18495.01466.84435.88398.89358.96317.24273.63230.54185.79139.3291.0411.1其中:长期借款利息161.97458.96441.96523.18495.01466.84435.88398.89358.96317.24273.63230.54185.79139.3291.0411.2流动借款利息0.00------------12总成本费用12.1含税价1510.921,242.961,490.141,836.751,841.191,828.121,811.971,783.861,743.941,702.211,658.601,615.521,570.771,524.291,476.0212.2不含税价1485.031,229.071,472.191,816.151,816.941,802.791,785.591,756.851,716.921,675.201,631.591,588.501,543.751,497.271,449.0013其中:固定成本1312.211,137.651,353.321,677.321,655.661,633.991,609.541,576.461,536.531,494.801,451.201,408.111,363.361,316.881,268.6114可变成本198.71105.31136.82159.43185.53194.13202.43207.41207.41207.41207.41207.41207.41207.41207.4115单位总成本0.871.501.301.211.141.071.010.960.940.920.890.870.850.820.7916单位经营成本0.470.790.620.500.490.470.450.440.440.440.440.440.440.440.44项目运营成本测算分析表-2序号项目计算期计算期15161718192021222324252627282930日处理污水量55555555555555551外购原材料1.1含税价107.11107.11107.11107.11107.11107.11107.11107.11107.11107.11107.11107.11107.11107.11107.11107.1137\n1.2不含税价91.5591.5591.5591.5591.5591.5591.5591.5591.5591.5591.5591.5591.5591.5591.5591.552外购动力及燃料2.1含税价78.8178.8178.8178.8178.8178.8178.8178.8178.8178.8178.8178.8178.8178.8178.8178.812.2不含税价67.3667.3667.3667.3667.3667.3667.3667.3667.3667.3667.3667.3667.3667.3667.3667.363工资及福利费191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.76191.764修理费192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.00192.005污泥外运费21.4921.4921.4921.4921.4921.4921.4921.4921.4921.4921.4921.4921.4921.4921.4921.496在线仪表管理费18.8418.8418.8418.8418.8418.8418.8418.8418.8418.8418.8418.8418.8418.8418.8418.847财产保险费0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.008房产税0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.009土地使用税116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.67116.6710其他费用111.29111.29111.29111.29111.29111.29111.29111.29111.29111.29111.29111.29111.29111.29111.29111.2911经营成本11.1含税价837.97837.97837.97837.97837.97837.97837.97837.97837.97837.97837.97837.97837.97837.97837.97837.9711.2不含税价810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.969折旧费547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.00547.0010摊销费0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.0011土地及拆迁补偿费----------------12利息支出41.78---------------11.1其中:长期借款利息41.78---------------11.2流动借款利息----------------12总成本费用12.1含税价1,426.751,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.971,384.9712.2不含税价1,399.741,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.9613其中:固定成本1,219.341,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.571,177.5737\n14可变成本207.41207.41207.41207.41207.41207.41207.41207.41207.41207.41207.41207.41207.41207.41207.41207.4115单位总成本0.770.740.740.740.740.740.740.740.740.740.740.740.740.740.740.7416单位经营成本0.440.440.440.440.440.440.440.440.440.440.440.440.440.440.440.445.1.1项目投资财务现金流量表项目投资财务现金流量表-1序号项目合计计算期1234567891011121314151经营活动净现金流量39,514.38395.74742.091,167.171,252.941,356.091,457.911,487.341,482.351,477.131,423.411,412.641,401.451,389.831,377.771,365.451.1现金流入67,614.411,058.851,459.701,937.442,053.342,172.062,288.932,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.171.1.1补贴收入5,864.3588.96123.40170.07178.20189.16198.27204.85204.85204.85204.85204.85204.85204.85204.85204.851.1.2项目收入不含税61,750.06969.901,336.301,767.371,875.131,982.902,090.672,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.331.2现金流出28,100.03663.11717.61770.26800.39815.97831.03872.83877.82883.04936.76947.53958.72970.34982.41994.721.2.1经营成本不含税23,925.91650.41699.99745.97774.93788.95802.70810.96810.96810.96810.96810.96810.96810.96810.96810.961.2.3营业税金及附加837.7612.7117.6324.3025.4627.0228.3229.2629.2629.2629.2629.2629.2629.2629.2629.261.2.5所得税3,336.35------32.6137.6042.8296.54107.31118.50130.12142.18154.502投入活动净现金流量-15,765.82-12,731.32-3,034.50-------------2.1现金流入-37\n2.2现金流出15,765.8212,731.323,034.50--------2.2.1建设投资15,765.8212,731.323,034.50----2.2.2建设期利息-------2.2.3流动资金----3筹资活动净现金流量-114.2111,942.102,045.54-1,070.18-1,042.01-1,067.98-1,154.13-1,174.17-1,169.18-1,163.96-1,110.25-1,099.47-1,088.29-1,076.67-1,047.61-837.953.1现金流入15,765.8212,731.323,034.50-------------3.1.1项目资本金投入4,729.753,819.40910.35---3.1.2建设投资借款11,036.078,911.922,124.15--3.2现金流出15,880.03789.22988.961,070.181,042.011,067.981,154.131,174.171,169.181,163.961,110.251,099.471,088.291,076.671,047.61837.953.2.1各种利息支出4,843.96458.96441.96523.18495.01466.84435.88398.89358.96317.24273.63230.54185.79139.3291.0426.723.2.2偿还债务资金11,036.07330.25547.00547.00547.00601.14718.25775.28810.22846.73836.62868.93902.49937.35956.57811.234净现金流量(1+2+3)23,634.35-393.48-246.8796.99210.93288.11303.77313.17313.17313.17313.17313.17313.17313.17330.15527.505累计盈余资金-393.48-640.35-543.36-332.42-44.31259.46572.63885.801,198.961,512.131,825.302,138.462,451.632,781.783,309.28项目投资财务现金流量表-2序号项目合计计算期1617181920212223242526272829301经营活动净现金流量39,514.381,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001.1现金流入67,614.412,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.172,360.171.1.1补贴收入5,864.35204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.8537\n1.1.2项目收入不含税61,750.062,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.332,155.331.2现金流出28,100.031,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171,005.171.2.1经营成本不含税23,925.91810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.96810.961.2.3营业税金及附加837.7629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.261.2.5所得税3,336.35164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.952投入活动净现金流量-15,765.82---------------2.1现金流入-2.2现金流出15,765.822.2.1建设投资15,765.822.2.2建设期利息-2.2.3流动资金-3筹资活动净现金流量-114.21---------------3.1现金流入15,765.82---------------3.1.1项目资本金投入4,729.753.1.2建设投资借款11,036.073.2现金流出15,880.03---------------3.2.1各种利息支出4,843.96-------------3.2.2偿还债务资金11,036.07-------------37\n4净现金流量(1+2+3)23,634.351,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.001,355.005累计盈余资金4,664.296,019.297,374.298,729.3010,084.3011,439.3112,794.3114,149.3215,504.3216,859.3318,214.3319,569.3420,924.3422,279.3523,634.3537\n5.1.1利润及利润分配表利润及利润分配表-1序号项目合计计算期123456789101112131415日处理污水量2.253.14.14.354.64.855555555551营业收入不含税52,777.83828.971,142.141,510.571,602.681,694.791,786.891,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.162营业税金及附加837.7612.7117.6324.3025.4627.0228.3229.2629.2629.2629.2629.2629.2629.2629.2629.263总成本费用不含税44,550.951,229.071,472.191,816.151,816.941,802.791,785.591,756.851,716.921,675.201,631.591,588.501,543.751,497.271,449.001,399.744补贴收入5,864.3588.96123.40170.07178.20189.16198.27204.85204.85204.85204.85204.85204.85204.85204.85204.855利润总额13,253.47-323.85-224.29-159.80-61.5254.14171.25260.89300.82342.54386.15429.24473.99520.46568.74618.006弥补以前年度亏损-7应纳税所得额13,253.47-323.85-224.29-159.80-61.5254.14171.25260.89300.82342.54386.15429.24473.99520.46568.74618.008所得税3,336.3532.6137.6042.8296.54107.31118.50130.12142.18154.509净利润9,917.12-323.85-224.29-159.80-61.5254.14171.25228.28263.22299.73289.61321.93355.49390.35426.55463.5010期初未分配利润80,679.38-323.85-548.13-707.94-769.46-715.32-561.19-355.74-118.85150.91411.56701.291,021.231,372.551,756.4511可供分配利润9,917.12-323.85-224.29-159.80-61.5254.14171.25228.28263.22299.73289.61321.93355.49390.35426.55463.5037\n12提取法定盈余公积金1,063.2417.1322.8326.3229.9728.9632.1935.5539.0342.6646.3513未分配利润8,853.87-323.85-548.13-707.94-769.46-715.32-561.19-355.74-118.85150.91411.56701.291,021.231,372.551,756.452,173.6014息税前利润18,097.43135.12217.67363.37433.49520.97607.13659.78659.78659.78659.78659.78659.78659.78659.78644.7215息税折旧摊销前利润33,863.44254.82547.92910.38980.491,067.981,154.131,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,191.72利润及利润分配表-2序号项目合计计算期161718192021222324252627282930日处理污水量5555555555555551营业收入不含税52,777.831,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.161,842.162营业税金及附加837.7629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.2629.263总成本费用不含税44,550.951,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.961,357.964补贴收入5,864.35204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.85204.855利润总额13,253.47659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.786弥补以前年度亏损-37\n7应纳税所得额13,253.47659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.788所得税3,336.35164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.95164.959净利润9,917.12494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.8410期初未分配利润80,679.382,173.602,618.953,064.303,509.653,955.004,400.364,845.715,291.065,736.416,181.766,627.117,072.477,517.827,963.178,408.5211可供分配利润9,917.12494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.84494.8412提取法定盈余公积金1,063.2449.4849.4849.4849.4849.4849.4849.4849.4849.4849.4849.4849.4849.4849.4849.4813未分配利润8,853.872,618.953,064.303,509.653,955.004,400.364,845.715,291.065,736.416,181.766,627.117,072.477,517.827,963.178,408.528,853.8714息税前利润18,097.43659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.78659.7815息税折旧摊销前利润33,863.441,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.781,206.7837\n5.1.1营业收入、增值税及附加估算表营业收入、增值税及附加估算表序号项目单价(元)单位第1年第2年第3年第4年第5年第6年第7-30年处理量金额(万元)处理量金额(万元)处理量金额(万元)处理量金额(万元)处理量金额(万元)处理量金额(万元)处理量金额(万元)1营业收入969.901,336.301,767.371,875.131,982.902,090.672,155.33日处理污水365.002.253.104.104.354.604.855.00年处理污水821.25-1,131.50-1,496.50-1,587.75-1,679.00-1,770.25-1,825.001.1污水处理费（含17%税价）1.1810吨821.25969.901,131.501,336.301,496.501,767.371,587.751,875.131,679.001,982.901,770.252,090.671,825.002,155.331.2污水处理费（不含17%税价）1.0094吨821.25828.971,131.501,142.141,496.501,510.571,587.751,602.681,679.001,694.791,770.251,786.891,825.001,842.162营业税金及附加12.7117.6324.3025.4627.0228.3229.262.1营业税2.2消费税37\n2.3城市维护建设税5%6.358.8112.1512.7313.5114.1614.632.4教育费附加3%3.815.297.297.648.118.508.782.4地方教育费附加2%2.543.534.865.095.405.665.853增值税127.08176.28242.96254.58270.23283.24292.643.1销项税额140.93194.16256.80272.46288.11303.77313.173.2进项税额13.8417.8813.8417.8817.8820.5320.534即征即退70%88.96123.40170.07178.20189.16198.27204.8537\n5.1.1运营补贴支出测算表运营补贴支出测算表-1序号项目合计1234567891011121314151项目年支付建设成本31,354.25559.05581.41604.67628.85654.01680.17707.38735.67765.10795.70827.53860.63895.06930.86968.092运营维护服务费25,600.73853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.363合计56,954.981,412.411,434.771,458.031,482.211,507.371,533.531,560.731,589.031,618.461,649.061,680.891,713.991,748.411,784.221,821.454抵减第三方收入-5运营补贴净值56,954.981,412.411,434.771,458.031,482.211,507.371,533.531,560.731,589.031,618.461,649.061,680.891,713.991,748.411,784.221,821.456运营补贴现值30,882.711,358.081,326.521,296.181,267.001,238.951,211.971,186.031,161.091,137.111,114.051,091.871,070.551,050.051,030.341,011.3937\n运营补贴支出测算表-2序号项目合计1617181920212223242526272829301项目年支付建设成本31,354.251,006.821,047.091,088.971,132.531,177.831,224.951,273.941,324.901,377.901,433.011,490.331,549.951,611.951,676.421,743.482运营维护服务费25,600.73853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.36853.363合计56,954.981,860.171,900.451,942.331,985.892,031.192,078.302,127.302,178.262,231.262,286.372,343.692,403.312,465.302,529.782,596.844抵减第三方收入-5运营补贴净值56,954.981,860.171,900.451,942.331,985.892,031.192,078.302,127.302,178.262,231.262,286.372,343.692,403.312,465.302,529.782,596.846运营补贴现值30,882.71993.16975.64958.79942.59927.01912.03897.63883.78870.46857.66845.34833.51822.12811.18800.6537\n5.1.1财政支出责任测算表财政支出责任测算表-1序号项目总额（万元）1234567891011121314151股权投资支出552.21445.92106.292运营补贴支出56,954.981,412.411,434.771,458.031,482.211,507.371,533.531,560.731,589.031,618.461,649.061,680.891,713.991,748.411,784.221,821.453风险承担支出1,235.7179.2939.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.884财政支出合计58,742.901,937.621,580.931,497.901,522.091,547.241,573.401,600.611,628.911,658.331,688.941,720.761,753.871,788.291,824.091,861.335财政支出现值32,137.201,863.101,461.661,331.631,301.091,271.721,243.481,216.331,190.221,165.121,140.981,117.781,095.461,074.001,053.371,033.5337\n财政支出责任测算表-2序号项目总额（万元）1617181920212223242526272829301股权投资支出552.212运营补贴支出56,954.981,860.171,900.451,942.331,985.892,031.192,078.302,127.302,178.262,231.262,286.372,343.692,403.312,465.302,529.782,596.843风险承担支出1,235.7139.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.8839.884财政支出合计58,742.901,900.051,940.321,982.212,025.772,071.072,118.182,167.182,218.142,271.132,326.252,383.572,443.182,505.182,569.662,636.715财政支出现值32,137.201,014.45996.11978.47961.51945.21929.53914.45899.96886.02872.61859.73847.34835.42823.96812.9537