4九不可预见费0.03110,262,045.59￥3,307,861.37(二+三+四+五)×3%￥62.74十广告费0.008191,266,200.00￥1,530,129.60销售收入×0.8%￥29.02十一售楼部及装修费用￥500,000.00初步按50万计￥9.48十二贷款利息(按一年计)0.0715,000,000.00￥1,050,000.007%十三代理费(销售提成)0.015191,266,200.00￥2,868,993.00销售收入×1.5%￥54.41十四房屋交易登记费0.0015191,266,200.00￥286,899.30销售收入×1.5‰￥5.44十五总成本￥161,993,065.65一+二+……+十四￥3,072.35十六综合税费总计￥16,319,145.75￥309.511营业税0.05191266200.009563310.00销售收入×5%2城市维护建设税0.079563310.00669431.70营业税×7%3教育费附加0.049563310.00382532.40营业税×4%4企业所得税0.2511339514.602834878.65利润×25%5印花费///6契税///7土地增值税0.015191266200.002868993.00按收入1.5%预征8土地使用税///土地面积×单价十七平均成本(不含税)￥3,287.42(十五+二十)÷建筑面积十八平均成本(含税)￥3,596.93(十九)÷建筑面积十九总成本(含税)￥189,651,725.99二十代建收入0.07161,993,065.65￥11,339,514.60总成本×7%合计单价成本销售收入￥191,266,200.00所得税前利润￥1,614,474.01企业所得税25.00%项目净利润(未扣企业所得税)￥1,614,474.01投资利润率0.85%
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