(A) the cost of land acquisition
Land acquisition cost refers to all kinds of expenses incurred to obtain the right to use development land (or development right), including land purchase price or transfer fee, supporting fee of big municipal government, deed tax, farmland occupation tax, land use fee, land idle fee, young crops compensation fee, dangerous house compensation fee, land transfer fee paid for land change and over-area, related taxes and fees, relocation compensation fee, relocation house construction cost, etc.
In practice, it can usually be further divided into government land price and municipal supporting fees, cooperative funds, municipal supporting fees outside the red line and demolition compensation fees according to management requirements.
1. Government land price and municipal supporting fees: land transfer fees and land development fees paid, large-scale municipal supporting fees paid to government departments, deed tax paid, land use fees, farmland occupation tax, land price paid for land change and over-area, etc.
2. Cooperation funds: compensation for the land price of the partner, housing expenses transferred to the partner by the cooperation project and corresponding taxes and fees.
3. Municipal facilities fees outside the red line: construction fees for roads, water, electricity, gas and communication outside the red line, pipeline laying fees and interface compensation fees.
4. Demolition compensation: the net cost of demolition compensation for above-ground and underground buildings or attachments, the cost of resettlement and relocation, the compensation for young crops, the compensation for dangerous houses, etc.
(2) Pre-project cost
Pre-project expenses refer to hydrogeological investigation, surveying and mapping, planning, design, feasibility study, consultation and demonstration fees, government licensing fees for pre-preparation and site leveling, bidding agency fees, temporary facilities fees and pre-project expenses.
In practice, it can usually be further divided into survey and design fees, approval and construction capacity increase fees, "three links and one leveling" fees and temporary facilities fees according to management requirements.
1, survey and design fee
Including survey fees, planning and design fees, architectural research fees, etc. Survey fee: including preliminary survey and detailed survey. It mainly includes: hydrological, geological, cultural relics and foundation investigation fees, settlement observation fees, sunshine test fees, ground nail pile line inspection fees, double-track fees, setting-out fees, construction setting-out fees, construction area measurement fees, etc. Planning and design fee: planning fee: scheme bidding fee, planning and design model making fee, scheme review fee, effect drawing design fee and overall planning and design fee. Design fee: construction drawing design fee, modification design fee, environmental landscape design fee, etc. Others: feasibility study fee, drawing, printing, drawing production fee, sample production fee, etc. Housing costs of architectural research: including materials and construction costs.
2, the construction capacity fee approval
Capacity-increasing fees for approval and construction include fees for approval and construction, fees for overall project approval and construction, and capacity-increasing fees. Examination and approval fee for construction application: including security inspection fee, quality inspection fee, pre-tender estimate preparation fee, trading center fee, civil air defense construction application fee, fire control facility fee, bulk cement collection fee, termite control fee, wall reform fund, construction area calculation fee, intersection opening fee, planning management fee, new material fund (or special fund for wall reform), teacher housing fund (or housing subsidy fee for primary and secondary school teachers), demolition management fee, bidding management fee, etc. Overall project approval fee: the approval fee paid to the relevant government departments according to regulations when the project is submitted for construction. Capacity increase fees: including water, electricity and gas capacity increase fees.
3, "three links and one leveling" fee
Three links and one leveling fee mainly includes temporary water supply, power supply, access and site leveling. Temporary road: design and construction cost of temporary road outside the red line. Temporary electricity consumption: planning and design fees for temporary electricity consumption for construction outside the red line, fees for laying, renovation and relocation of temporary pipelines, and fees for installation and removal of temporary transformers. Temporary water use: design, construction, pipeline laying, renovation and relocation of temporary water supply and drainage facilities outside the red line. Site leveling: the cost of site leveling, site demolition and old house demolition before foundation excavation.
4, temporary facilities fee
Temporary facilities include temporary fences, temporary offices, temporary site occupation fees and temporary enclosures. Temporary fence: including the design, construction and decoration costs of fences and fences. Temporary office: rent, construction and decoration costs. Temporary site occupation fee: including construction temporary occupation fee and open space temporary lease fee. Temporary coaming: including design, construction and decoration costs.
(3) Jian 'an project cost
Construction and installation engineering cost refers to the construction engineering cost, installation engineering cost and fine decoration cost of various main buildings in the development process of development projects.
1, project cost
Construction project cost refers to the cost included in the civil budget of the main project in the process of project development. It mainly includes foundation cost, structure and fine decoration cost, door and window engineering, fine decoration cost of public parts and indoor fine decoration cost. Foundation cost: including earthwork, pile foundation, retaining wall (slope) engineering cost, foundation treatment cost, pile foundation consulting and testing cost and precipitation. Structure and rough decoration expenses: mainly including concrete frame (including independent column foundation, strip foundation and other shallow foundations), masonry, leveling and plastering, waterproofing, vertical transportation, scaffolding, ultra-high subsidies, apron, settlement joints, expansion joints and ground floor garden masonry (if the podium of a high-rise building has an overhead floor, in principle, the podium contains an overhead floor structure, and the transfer floor structure is incorporated into the tower). Windows and doors engineering: mainly including the cost of unit doors, entrance doors, indoor doors, external doors and windows, and fire doors. Fine decoration expenses of public parts: mainly including the fine decoration expenses of lobby, elevator hall, stairwell, roof, fa? ade and awning. Indoor fine decoration expenses: mainly including the fine decoration expenses of kitchen, bathroom, hall, balcony and terrace.
2. Equipment cost
Installation fee includes indoor plumbing and electrical piping equipment, indoor equipment and its installation fee, and weak current system fee. The expenses of indoor water heating and electric pipeline equipment mainly include: the expenses of indoor water supply and drainage system (tap water, drainage, direct drinking water and hot water); Indoor heating system fee (floor heating, electric heating film, domestic gas stove, pipeline system, radiator); Indoor gas system fee; Indoor electrical engineering costs: including building and unit distribution box, meter box, indoor distribution box, pipeline laying, lamps and lanterns, switch sockets, and embedded pipe boxes containing weak current. Indoor equipment and its installation fee: ventilation and air conditioning system fee: including air conditioning equipment and installation fee, air conditioning pipeline and ventilation system fee; Elevator and its installation fee; Generator and its installation fee: including generator supply, installation and noise reduction fee in the machine room; Fire fighting system fees: including water fire fighting, electric fire fighting, gas fire fighting and smoke control engineering fees; Civil air defense equipment and installation costs: including sealed doors and gas filtering devices. Weak current system fee: household anti-theft system fee: including balcony and indoor infrared detection anti-theft, door magnetism, panic button, etc. Intercom system costs: including visual and non-visual intercom system costs; Three-meter remote transmission system fee: including water, electricity and gas remote transmission meter reading system fee; Cable TV expenses: including cable TV, satellite TV internal and external wiring and terminal socket expenses; Telephone system costs: including the internal and external wiring of the main body and the terminal socket costs; Broadband network: including wiring inside and outside the main body and terminal socket fees.
(4) Infrastructure fee
The cost of infrastructure construction refers to the cost of road, water supply, power supply, gas supply, heating, sewage discharge, flood discharge, fire protection, communication, lighting, cable TV, broadband network, intelligence and other community pipe network projects and environmental sanitation, landscaping and other landscape environmental projects.
It mainly includes: outdoor water supply and drainage system fee, outdoor heating system fee, outdoor gas system fee, outdoor electrical and high and low voltage equipment fee, outdoor intelligent system fee, garden environmental engineering fee and environmental sanitation fee.
1. Outdoor water supply and drainage system fees: mainly including the fees of water supply pipes, inspection wells, water pump room equipment and external fire hydrants in the community; Rainwater and sewage system costs.
2. Expenses of outdoor heating system: mainly including the expenses of piping system, heat exchange station and boiler room.
3. Outdoor gas system fee: mainly including pipeline system and pressure regulating station.
4, outdoor electrical and high and low voltage equipment costs
High and low voltage distribution equipment and installation: including the cost of high voltage line, high voltage cabinet, transformer, low voltage cabinet and box transformer equipment from the red line to the distribution room; Outdoor high-voltage pipeline and cable laying: outdoor high-voltage general flexible flat cable part of the cost; Outdoor weak current pipeline embedding: including TV, telephone, broadband network, intelligent wiring pipeline embedding and inspection well expenses.
5, outdoor intelligent system fee
Parking management system fee: including outdoor parking management system fee, basement or elevated parking management system fee; Community closed-circuit monitoring system fee: including camera, display screen and electrical system installation fee; Perimeter infrared overtaking prevention system cost: infrared scanning, etc. Cost of community access control system; Electronic patrol system fee; Bulletin board system screen fee, etc.
6, garden environmental engineering fees
Garden environment engineering cost refers to the garden environment cost of the project, mainly including greening construction cost, architectural sketches, road and square construction cost, fence construction cost, outdoor lighting, outdoor background music and outdoor sporadic facilities. Greening construction costs: including public greening, group house greening, private garden on the first floor and greening around the community; Architectural sketches: sculpture, waterscape, circular corridor, rockery, etc. Road and square construction costs: road square laying, intersection opening works and compensation fees, etc. Fence construction cost: including permanent fence, fence and gate; Outdoor lighting: outdoor lighting electrical engineering, such as street lamps and lawn lamps; Outdoor background music; Outdoor sporadic facilities: children's amusement facilities, various signs, signs, schematic diagrams, trash cans, seats, umbrellas, etc.
(5) fees for supporting facilities
Public facilities fees refer to public facilities fees that are independent, non-profit, owned by all owners, or donated to local governments and government public institutions free of charge.
Supporting facilities fee refers to the public supporting facilities expenditure that the property right and income right do not belong to the developer in the process of housing development, and the developer can neither transfer it with compensation nor convert it into fixed assets for his own use. Mainly includes the following categories:
1. There will be no non-operating public facilities expenditure in operational income in the development community, including neighborhood committees, police stations, sentry boxes, children's parks, bicycle sheds, etc. ;
2. According to laws, regulations or business practices, the operating income in the Development Zone belongs to the expenditure of operators or industry committees for operating public facilities, such as the construction of nurseries, post offices, libraries, reading rooms, gymnasiums, swimming pools, stadiums and other facilities;
3. The development of large-scale supporting facilities in residential areas stipulated in urban planning cannot be transferred with compensation and the income from management rights can not be obtained, and there is no source of investment cost;
4. For basements, parking spaces and other facilities with complex property rights and benefits, whether to share this cost item should be determined according to the local government regulations, the developer's sales commitments and other specific circumstances. If the developer obtains the property rights of supporting facilities by paying the land price or civil air defense engineering fees, it should be accounted for separately as a business project.
Under this cost item, detailed subjects are set according to various supporting facilities, such as: swimming pool: civil engineering, equipment and facilities; Owners' club: design, decoration fee, asset purchase, single club structure; Kindergarten: construction cost and purchase of supporting assets; School: construction cost and purchase of supporting assets; Stadium; Computer room: civil engineering and decoration expenses of power distribution room and water pump room; Station construction cost: civil engineering, equipment and facilities.
Second, the indirect costs of real estate development enterprises
(1) project management fee
It mainly includes engineering supervision fee, pre-settlement editing fee, administrative management fee, bonus outside the construction contract, engineering quality supervision fee, safety supervision fee and engineering insurance fee. Project supervision fee: the fee paid to the hired project or project supervision unit; Pre-settlement editing fee: the fee paid to the cost consulting company to prepare and audit the pre-settlement; Management expenses: wages, bonuses, subsidies and other labor expenses of personnel directly engaged in project development and management expenses of departments directly engaged in project development; Bonuses outside the construction contract: expediting award and progress award; Project quality supervision fee: the quality supervision fee of the competent construction department; Safety supervision fee: the safety supervision fee of the competent construction department; Engineering insurance premium.
(2) Construction cost of marketing facilities
Advertising facilities and publishing fees, sales environment decoration fees, sales office decoration, decoration fees, others. Advertising facilities and publishing fees: station advertisements and street sign advertisements; Decoration fee for sales environment: site design, engineering and decoration fee during the sales period in sales areas such as clubs and around the property (including demonstration units); Temporary sales channel design, engineering, decoration and other expenses; Sales office decoration, decoration costs: design, engineering, decoration, etc. ; Model room: including the design, decoration, furniture, ornaments, cleaning, security and maintenance costs of the model room. The model room built outside the main body also includes construction costs; The design, decoration, furniture and other expenses recovered after the main body sells the model house are separately or separately included in the main business income and deducted from the total expenses during the evaluation; Others.
(3) Property management improvement fee
Including property management funds, public building maintenance funds or other special funds entrusted by property management enterprises that should be borne by developers according to regulations; And the property management fee invested before the residential area moves in.
III. Real Estate Development Project and Feasibility Study
Legal procedures in the project establishment and feasibility study stage of real estate development projects;
(a) selected projects, signed a letter of intent for cooperation;
(two) to determine the development plan;
(three) to declare the main points of planning;
(four) to declare and approve the project proposal;
(five) the preparation of the project feasibility study report;
(six) to declare and approve the feasibility study report of the project.
The above is the latest real estate development cost for you. To sum up, including land acquisition cost refers to all kinds of expenses incurred for obtaining land development right (or development right), including land purchase price or transfer fee.