PAGE117太陽(yáng)能光電建筑一體化示范項(xiàng)目財(cái)務(wù)評(píng)價(jià)與社會(huì)效果分析1.1概述某某金屬材料有限公司2.6MWp太陽(yáng)能光電建筑一體化示范項(xiàng)目，多年平均發(fā)電量為324萬(wàn)kWh，年等效滿負(fù)荷小時(shí)數(shù)為1246h。參照《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)該光伏電站工程進(jìn)行財(cái)務(wù)評(píng)價(jià)。財(cái)務(wù)評(píng)價(jià)計(jì)算期采用26年，其中建設(shè)期1年，生產(chǎn)經(jīng)營(yíng)期25年。1.2財(cái)務(wù)評(píng)價(jià)1.2.1財(cái)務(wù)投資和資金籌措(1)固定資產(chǎn)投資根據(jù)工程投資概算，工程固定資產(chǎn)靜態(tài)投資為2555.34萬(wàn)元，金太陽(yáng)工程享受國(guó)家5.5元/w補(bǔ)貼，共計(jì)補(bǔ)貼1430萬(wàn)元，本項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)按工程固定資產(chǎn)靜態(tài)投資減去國(guó)家補(bǔ)貼后約1125.34萬(wàn)元進(jìn)行經(jīng)濟(jì)評(píng)價(jià)分析。(2)建設(shè)期利息項(xiàng)目建設(shè)期利息為12.28萬(wàn)元。(3)流動(dòng)資金生產(chǎn)流動(dòng)資金按每千瓦30元估算，共7.8萬(wàn)元，流動(dòng)資金總額的30%使用資本金，70%從銀行貸款，其年利率按6.0%計(jì)。流動(dòng)資金隨機(jī)組投產(chǎn)投入使用，利息計(jì)入發(fā)電成本，本金在計(jì)算期末一次回收。1.2.2分析和評(píng)價(jià)1.2.2.1總成本費(fèi)用計(jì)算光伏電站總成本計(jì)算發(fā)電成本主要包括折舊費(fèi)、修理費(fèi)、職工工資及福利費(fèi)、勞保統(tǒng)籌費(fèi)、住房基金、材料費(fèi)、保險(xiǎn)費(fèi)、利息支出、攤銷費(fèi)及其它費(fèi)用。發(fā)電經(jīng)營(yíng)成本為不包括折舊費(fèi)、攤銷費(fèi)和利息支出的全部費(fèi)用，本工程電場(chǎng)定員5人，年平均工資按50000元計(jì)。總成本費(fèi)用計(jì)算見(jiàn)附表1.3。1.2.2.2發(fā)電效益計(jì)算(1)發(fā)電收入發(fā)電收入是上網(wǎng)電量和上網(wǎng)電價(jià)的乘積，正常運(yùn)行期內(nèi)多年平均上網(wǎng)電量為324萬(wàn)kWh。本工程電價(jià)按0.75元/kWh（含增值稅）進(jìn)行經(jīng)濟(jì)評(píng)價(jià)分析，發(fā)電銷售收入總額(不含增值稅)為5313.23萬(wàn)元。(2)稅金本項(xiàng)目應(yīng)交納的稅金包括增值稅、銷售稅金附加和所得稅。(a)增值稅增值稅稅率為17%。(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，以應(yīng)交增值稅稅額為計(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4%。(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)電利潤(rùn)扣除免稅的補(bǔ)貼收入后的余額。太陽(yáng)能發(fā)電新建項(xiàng)目屬于公共基礎(chǔ)設(shè)施項(xiàng)目，為企業(yè)所得稅優(yōu)惠的項(xiàng)目，根據(jù)國(guó)稅發(fā)[2009]80號(hào)《國(guó)家稅務(wù)總局關(guān)于實(shí)施國(guó)家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項(xiàng)目企業(yè)所得稅優(yōu)惠問(wèn)題的通知》，其投資經(jīng)營(yíng)的所得，自該項(xiàng)目取得第一筆生產(chǎn)經(jīng)營(yíng)收入所屬納稅年度起，第一年至第三年免征企業(yè)所得稅，第四年至第六年減半征收企業(yè)所得稅（12.5%），六年后所得稅按照25%征收。(3)利潤(rùn)及分配發(fā)電收入扣除總成本費(fèi)用、實(shí)繳增值稅和銷售稅金附加后即為發(fā)電利潤(rùn)，發(fā)電利潤(rùn)扣除應(yīng)交所得稅即為稅后利潤(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)。計(jì)算期內(nèi)發(fā)電利潤(rùn)總額為1707.65萬(wàn)元。利潤(rùn)與利潤(rùn)分配見(jiàn)附表1.4。1.2.2.3清償能力分析

(1)借款還本付息

(a)貸款償還期及上網(wǎng)電價(jià)本項(xiàng)目按0.75元/kWh（不含增值稅）測(cè)算，貸款償還期為15年。(b)還貸資金項(xiàng)目還貸資金主要包括未分配利潤(rùn)和折舊費(fèi)等。還貸期內(nèi)未分配利潤(rùn)和折舊費(fèi)全部用于還貸。(c)還本付息計(jì)算見(jiàn)附表1.5。(2)項(xiàng)目投資現(xiàn)金流量見(jiàn)附表1.6。(3)資產(chǎn)負(fù)債分析計(jì)算表明，本項(xiàng)目?jī)H在建設(shè)期負(fù)債率較高（高峰值達(dá)76.37%），隨著機(jī)組投產(chǎn)發(fā)電，資產(chǎn)負(fù)債率逐漸下降；還清固定資產(chǎn)本息后，資產(chǎn)負(fù)債率低至1.28%以下，說(shuō)明該項(xiàng)目?jī)斶€債務(wù)的能力較強(qiáng)。資產(chǎn)負(fù)債見(jiàn)附表1.9。1.2.2.4盈利能力分析財(cái)務(wù)評(píng)價(jià)指標(biāo)匯總見(jiàn)表1.2。1.2.3財(cái)務(wù)評(píng)價(jià)結(jié)論本項(xiàng)目投資回收期為8.43年，總投資收益率為7.3%，投資利稅率為6.2%，全部投資財(cái)務(wù)內(nèi)部收益率(所得稅后)為11.08%，全部投資財(cái)務(wù)內(nèi)部收益率(所得稅前)為13.92%，項(xiàng)目具有較好的盈利能力。

某某金屬材料有限公司2.6MWp太陽(yáng)能光電建筑一體化示范項(xiàng)目（附表）1.1 投資計(jì)劃與資金籌措表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年1總投資1145.421142.173.251.1建設(shè)投資1125.341125.3401.2建設(shè)期利息12.2812.2801.3流動(dòng)資金7.84.553.252資金籌措1145.421142.173.252.1資本金（資金籌措）227.99227.020.98流動(dòng)資金資本金2.341.360.982.2借款917.43915.152.282.2.1長(zhǎng)期借款911.97911.970長(zhǎng)期借款本金899.69899.690建設(shè)期利息12.2812.2802.2.2流動(dòng)資金借款5.463.182.28

1.2 財(cái)務(wù)指標(biāo)匯總表序號(hào)項(xiàng)目名稱（單位）數(shù)值1裝機(jī)容量（MW）2.62年上網(wǎng)電量（MWh）3239.993總投資（萬(wàn)元）1145.424建設(shè)期利息（萬(wàn)元）12.285流動(dòng)資金（萬(wàn)元）7.86銷售收入總額(不含增值稅)（萬(wàn)元）5313.237總成本費(fèi)用（萬(wàn)元）3537.18銷售稅金附加總額（萬(wàn)元）68.489發(fā)電利潤(rùn)總額（萬(wàn)元）1707.6510經(jīng)營(yíng)期平均電價(jià)(不含增值稅)（元/kWh）0.64111經(jīng)營(yíng)期平均電價(jià)(含增值稅)（元/kWh）0.7512投資回收期（所得稅前）（年）7.0313投資回收期（所得稅后）（年）8.4514全部投資內(nèi)部收益率（所得稅前）（%）13.9215全部投資內(nèi)部收益率（所得稅后）（%）11.0816全部投資財(cái)務(wù)凈現(xiàn)值（所得稅前）（萬(wàn)元）547.6517全部投資財(cái)務(wù)凈現(xiàn)值（所得稅后）（萬(wàn)元）31.1818自有資金內(nèi)部收益率（%）41.9119自有資金財(cái)務(wù)凈現(xiàn)值（萬(wàn)元）428.6820總投資收益率(ROI)（%）7.321投資利稅率（%）6.222項(xiàng)目資本金凈利潤(rùn)率(ROE)（%）23.3223資產(chǎn)負(fù)債率（%）76.3724盈虧平衡點(diǎn)（生產(chǎn)能力利用率）（%）66.593525盈虧平衡點(diǎn)（年產(chǎn)量）（MWh）2157.621.3 總成本費(fèi)用表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年1折舊費(fèi)873.26058.2258.2258.2258.2258.2258.2258.2258.2258.2258.2258.2258.222維修費(fèi)897.87000040.8140.8140.8140.8140.8140.8140.8140.8140.813工資及福利901.8120.5635.2535.2535.2535.2535.2535.2535.2535.2535.2535.2535.2535.254保險(xiǎn)費(fèi)58.011.322.272.272.272.272.272.272.272.272.272.272.272.275材料費(fèi)133.033.035.25.25.25.25.25.25.25.25.25.25.25.26攤銷費(fèi)000000000000007利息支出473.5717.3860.0655.7951.5347.2642.9938.7334.4630.1925.9321.6617.3913.138其他費(fèi)用199.554.557.87.87.87.87.87.87.87.87.87.87.87.8固定成本3404.0743.81163.6159.33155.06191.61187.34183.07178.81174.54170.27166.01161.74157.47可變成本133.033.035.25.25.25.25.25.25.25.25.25.25.25.2總成本費(fèi)用3537.146.85168.8164.53160.26196.81192.54188.27184.01179.74175.47171.21166.94162.67經(jīng)營(yíng)成本2190.2729.4750.5250.5250.5291.3391.3391.3391.3391.3391.3391.3391.3391.33

1.3 總成本費(fèi)用表（續(xù)）單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第14年第15年第16年第17年第18年第19年第20年第21年第22年第23年第24年第25年第26年1折舊費(fèi)873.2658.2258.2258.2200000000002維修費(fèi)897.8740.8140.8140.8140.8140.8140.8140.8140.8140.8140.8140.8140.8140.813工資及福利901.8135.2535.2535.2535.2535.2535.2535.2535.2535.2535.2535.2535.2535.254保險(xiǎn)費(fèi)58.012.272.272.272.272.272.272.272.272.272.272.272.272.275材料費(fèi)133.035.25.25.25.25.25.25.25.25.25.25.25.25.26攤銷費(fèi)000000000000007利息支出473.578.864.590.330.330.330.330.330.330.330.330.330.330.338其他費(fèi)用199.557.87.87.87.87.87.87.87.87.87.87.87.87.8固定成本3404.07153.21148.94144.6786.4686.4686.4686.4686.4686.4686.4686.4686.4686.46可變成本133.035.25.25.25.25.25.25.25.25.25.25.25.25.2總成本費(fèi)用3537.1158.41154.14149.8791.6691.6691.6691.6691.6691.6691.6691.6691.6691.66經(jīng)營(yíng)成本2190.2791.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.331.4 利潤(rùn)與利潤(rùn)分配表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年1營(yíng)業(yè)收入5313.23121.15207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.1上網(wǎng)電量（mwh）82889.741889.993239.993239.993239.993239.993239.993239.993239.993239.993239.993239.993239.993239.991.2電價(jià)（不含增值稅）0.6410.6410.6410.6410.6410.6410.6410.6410.6410.6410.6410.6410.6411.3電價(jià)（含增值稅）0.750.750.750.750.750.750.750.750.750.750.750.750.752營(yíng)業(yè)稅金及附加68.480000001.43.533.533.533.533.533.533總成本費(fèi)用3537.146.85168.8164.53160.26196.81192.54188.27184.01179.74175.47171.21166.94162.674補(bǔ)貼收入（應(yīng)稅）000000000000005利潤(rùn)總額（1-2-3+4）1707.6574.338.8943.1547.4210.8815.1418.0120.1424.4128.6832.9437.2141.486彌補(bǔ)以前年度虧損000000000000007應(yīng)納稅所得額（5－6）1707.6574.338.8943.1547.4210.8815.1418.0120.1424.4128.6832.9437.2141.488所得稅378.650005.931.361.894.55.046.17.178.249.310.379補(bǔ)貼收入（免稅）0000000000000010凈利潤(rùn)（5－8）132974.338.8943.1541.499.5213.2513.515.1118.3121.5124.7127.9131.1111期初未分配的利潤(rùn)048.7165.4786.07105.1795.589.1883.178.4676.6977.8181.8188.6912提取法定盈余公積金132.97.433.894.324.150.951.321.351.511.832.152.472.793.1113可供投資者分配的利潤(rùn)（11－12）66.8783.71104.31123.41113.74107.42101.3496.794.9396.05100.05106.93116.6914應(yīng)付利潤(rùn)474.1418.1618.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2415未分配利潤(rùn)48.7165.4786.07105.1795.589.1883.178.4676.6977.8181.8188.6998.4516息稅前利潤(rùn)（利潤(rùn)總額＋利息支出）2181.2291.6898.9598.9598.9558.1458.1456.7354.6154.6154.6154.6154.6154.6117息稅折舊攤銷前利潤(rùn)3054.4791.68157.17157.17157.17116.35116.3511.95112.82112.82112.82112.82112.82112.82

1.4 利潤(rùn)與利潤(rùn)分配表（續(xù)）單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第14年第15年第16年第17年第18年第19年第20年第21年第22年第23年第24年第25年第26年1營(yíng)業(yè)收入5313.23207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.1上網(wǎng)電量（mwh）82889.743239.993239.993239.993239.993239.993239.993239.993239.993239.993239.993239.993239.993239.991.2電價(jià)（不含增值稅）0.6410.6410.6410.6410.6410.6410.6410.6410.6410.6410.6410.6410.6411.3電價(jià)（含增值稅）0.750.750.750.750.750.750.750.750.750.750.750.750.752營(yíng)業(yè)稅金及附加68.483.533.533.533.533.533.533.533.533.533.533.533.533.533總成本費(fèi)用3537.1158.41154.14149.8791.6691.6691.6691.6691.6691.6691.6691.6691.6691.664補(bǔ)貼收入（應(yīng)稅）000000000000005利潤(rùn)總額（1-2-3+4）1707.6545.7550.0154.28112.5112.5112.5112.5112.5112.5112.5112.5112.5112.56彌補(bǔ)以前年度虧損000000000000007應(yīng)納稅所得額（5－6）1707.6545.7550.0154.28112.5112.5112.5112.5112.5112.5112.5112.5112.5112.58所得稅378.6511.4412.513.5728.1228.1228.1228.1228.1228.1228.1228.1228.1228.129補(bǔ)貼收入（免稅）0000000000000010凈利潤(rùn)（5－8）132934.3137.5140.7184.3784.3784.3784.3784.3784.3784.3784.3784.3784.3711期初未分配的利潤(rùn)98.45111.09126.61145202.7260.39318.09375.79433.48491.18548.87606.57664.2612提取法定盈余公積金132.93.433.754.078.448.448.448.448.448.448.448.448.448.4413可供投資者分配的利潤(rùn)（11－12）129.33144.85163.24220.94278.63336.33394.02451.72509.41567.11624.8682.5740.214應(yīng)付利潤(rùn)474.1418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2415未分配利潤(rùn)111.09126.61145202.7260.39318.09375.79433.48491.18548.87606.57664.26721.9616息稅前利潤(rùn)（利潤(rùn)總額＋利息支出）2181.2254.6154.6154.61112.82112.82112.82112.82112.82112.82112.82112.82112.82112.8217息稅折舊攤銷前利潤(rùn)3054.47112.82112.82112.82112.82112.82112.82112.82112.82112.82112.82112.82112.82112.821.5 借款還本付息計(jì)劃表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年長(zhǎng)期借款1.1年初借款余額0911.97846.82781.68716.54651.4586.26521.12455.98390.84325.7260.56195.421.2當(dāng)期還本付息1359.970124.87120.61116.34112.07107.81103.5499.2795.0190.7486.4782.2177.94本年還本911.97065.1465.1465.1465.1465.1465.1465.1465.1465.1465.1465.1465.14本年付息448059.7355.4751.246.9342.6738.434.1329.8725.621.3317.0712.81.3期末借款余額0846.82781.68716.54651.4586.26521.12455.98390.84325.7260.56195.42130.28流動(dòng)資金借款2.1流動(dòng)資金借款累計(jì)3.185.465.465.465.465.465.465.465.465.465.465.465.462.2流動(dòng)資金利息0.190.330.330.330.330.330.330.330.330.330.330.330.332.3償還流動(dòng)資金借款本金0000000000000短期借款3.1償還短期借款本金000000000000003.2短期貸款000000000000003.3短期借款利息00000000000000利息備付率（%）0164.75177.34192.03123.01135.22146.49158.46180.85210.61252.09313.93415.96償債備付率（%）0125.53129.96129.63102.31105.85106.34108.22111.94116.02120.49125.43130.9

1.5 借款還本付息計(jì)劃表（續(xù)）單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第14年第15年第16年第17年第18年第19年第20年第21年第22年第23年第24年第25年第26年長(zhǎng)期借款1.1年初借款余額130.2865.14000000000001.2當(dāng)期還本付息1359.9773.6769.4100000000000本年還本911.9765.1465.1400000000000本年付息4488.534.27000000000001.3期末借款余額65.14000000000000流動(dòng)資金借款2.1流動(dòng)資金借款累計(jì)5.465.465.465.465.465.465.465.465.465.465.465.465.462.2流動(dòng)資金利息0.330.330.330.330.330.330.330.330.330.330.330.330.332.3償還流動(dòng)資金借款本金0000000000005.46短期借款3.1償還短期借款本金000000000000003.2短期貸款000000000000003.3短期借款利息00000000000000利息備付率（%）616.251188.5600000000000償債備付率（%）137.01143.86000000000001.6 項(xiàng)目投資現(xiàn)金流量表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年1現(xiàn)金流入5585.39141.74242.99242.99242.99242.99242.99228.96207.68207.68207.68207.68207.68207.681.1營(yíng)業(yè)收入5313.23121.15207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.2補(bǔ)貼收入218.420.635.3135.3135.3135.3135.3121.270000001.3回收固定資產(chǎn)余值45.9600000000000001.4回收流動(dòng)資金7.800000000000002現(xiàn)金流出3391.91159.3653.7750.5250.5291.3391.3392.7394.8694.8694.8694.8694.8694.862.1建設(shè)投資1125.341125.340000000000002.2流動(dòng)資金7.84.553.25000000000002.3經(jīng)營(yíng)成本2190.2729.4750.5250.5250.5291.3391.3391.3391.3391.3391.3391.3391.3391.332.4營(yíng)業(yè)稅金及附加68.480000001.43.533.533.533.533.533.532.5維持運(yùn)營(yíng)投資000000000000003所得稅前凈現(xiàn)金流量（1－2）2193.5-1017.61189.22192.47192.47151.66151.66136.22112.82112.82112.82112.82112.82112.824累計(jì)所得稅前凈現(xiàn)金流量-1017.61-828.39-635.92-443.45-291.79-140.13-3.9108.92221.74334.57447.39560.21673.035調(diào)整所得稅545.322.9224.7424.7424.741.531.531.1813.6513.6513.6513.6513.6513.656所得稅后凈現(xiàn)金流量（3－5）1648.19-1040.53164.48167.73167.73137.13137.13122.0499.1799.1799.1799.1799.1799.177累計(jì)所得稅后凈現(xiàn)金流量-1040.53-876.05-708.31-540.58-403.45-266.33-144.29-45.1254.06153.23252.4351.57450.74

1.6 項(xiàng)目投資現(xiàn)金流量表（續(xù)）單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第14年第15年第16年第17年第18年第19年第20年第21年第22年第23年第24年第25年第26年1現(xiàn)金流入5585.39207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68261.441.1營(yíng)業(yè)收入5313.23207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.2補(bǔ)貼收入218.400000000000001.3回收固定資產(chǎn)余值45.9600000000000045.961.4回收流動(dòng)資金7.80000000000007.82現(xiàn)金流出3391.994.8694.8694.8694.8694.8694.8694.8694.8694.8694.8694.8694.8694.862.1建設(shè)投資1125.3400000000000002.2流動(dòng)資金7.800000000000002.3經(jīng)營(yíng)成本2190.2791.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.332.4營(yíng)業(yè)稅金及附加68.483.533.533.533.533.533.533.533.533.533.533.533.533.532.5維持運(yùn)營(yíng)投資000000000000003所得稅前凈現(xiàn)金流量（1－2）2193.5112.82112.82112.82112.82112.82112.82112.82112.82112.82112.82112.82112.82166.584累計(jì)所得稅前凈現(xiàn)金流量785.86898.681011.51124.331237.151349.971462.81575.621688.441801.27191.092026.912193.55調(diào)整所得稅545.313.6513.6513.6528.2128.2128.2128.2128.2128.2128.2128.2128.2128.216所得稅后凈現(xiàn)金流量（3－5）1648.1999.1799.1799.1784.6284.6284.6284.6284.6284.6284.6284.6284.62138.387累計(jì)所得稅后凈現(xiàn)金流量549.91649.09748.26832.87917.491002.111086.731171.341255.961340.581425.21509.811648.191.7 項(xiàng)目資本金現(xiàn)金流量表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年1現(xiàn)金流入5585.39141.74242.99242.99242.99242.99242.99228.96207.68207.68207.68207.68207.68207.681.1營(yíng)業(yè)收入5313.23121.15207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.2補(bǔ)貼收入218.420.635.3135.3135.3135.3135.3121.270000001.3回收固定資產(chǎn)余值45.9600000000000001.4回收流動(dòng)資金7.800000000000002現(xiàn)金流出4256.39273.86176.69171.45173.11205.09201.36201.1199.5196.3193.1189.9186.7183.52.1項(xiàng)目資本金227.99227.020.98000000000002.2借款本金償還917.43065.1465.1465.1465.1465.1465.1465.1465.1465.1465.1465.1465.142.3借款利息支付473.5717.3860.0655.7951.5347.2642.9938.7334.4630.1925.9321.6617.3913.132.4經(jīng)營(yíng)成本2190.2729.4750.5250.5250.5291.3391.3391.3391.3391.3391.3391.3391.3391.332.5營(yíng)業(yè)稅金及附加68.480000001.43.533.533.533.533.533.532.6所得稅378.650005.931.361.894.55.046.17.178.249.310.372.7維持運(yùn)營(yíng)投資000000000000003凈現(xiàn)金流量（1－2）1329-132.1266.371.5469.8837.941.6327.858.1911.391.5917.7920.9924.19

1.7 項(xiàng)目資本金現(xiàn)金流量表（續(xù)）單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第14年第15年第16年第17年第18年第19年第20年第21年第22年第23年第24年第25年第26年1現(xiàn)金流入5585.39207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68261.441.1營(yíng)業(yè)收入5313.23207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.2補(bǔ)貼收入218.400000000000001.3回收固定資產(chǎn)余值45.9600000000000045.961.4回收流動(dòng)資金7.80000000000007.82現(xiàn)金流出4256.39180.3177.1108.76123.31123.31123.31123.31123.31123.31123.31123.31123.31128.772.1項(xiàng)目資本金227.9900000000000002.2借款本金償還917.4365.1465.1400000000005.462.3借款利息支付473.578.864.590.330.330.330.330.330.330.330.330.330.330.332.4經(jīng)營(yíng)成本2190.2791.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.332.5營(yíng)業(yè)稅金及附加68.483.533.533.533.533.533.533.533.533.533.533.533.533.532.6所得稅378.6511.4412.513.5728.1228.1228.1228.1228.1228.1228.1228.1228.1228.122.7維持運(yùn)營(yíng)投資000000000000003凈現(xiàn)金流量（1－2）132927.3930.5998.9384.3784.3784.3784.3784.3784.3784.3784.3784.37132.67

1.8 財(cái)務(wù)計(jì)劃現(xiàn)金流量表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年1經(jīng)營(yíng)活動(dòng)凈現(xiàn)金流量2894.23112.28192.47192.47186.54150.3149.77131.72107.79106.72105.65104.59103.52102.451.1現(xiàn)金流入6216.48141.74242.99242.99242.99242.99242.99242.99242.99242.99242.99242.99242.99242.991.1.1營(yíng)業(yè)收入5313.23121.15207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.1.2增值稅銷項(xiàng)稅額903.2520.635.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.311.1.3補(bǔ)貼收入（不含增值稅優(yōu)惠）000000000000001.1.4其他流入000000000000001.2現(xiàn)金流出3322.2529.4750.5250.5256.4492.6993.22111.27135.2136.27137.34138.4139.47140.541.2.1經(jīng)營(yíng)成本2190.2729.4750.5250.5250.5291.3391.3391.3391.3391.3391.3391.3391.3391.331.2.2增值稅進(jìn)項(xiàng)稅額000000000000001.2.3營(yíng)業(yè)稅金及附加68.480000001.43.533.533.533.533.533.531.2.4增值稅684.850000001.0335.3135.3135.3135.3135.3135.311.2.5所得稅378.650005.931.361.894.55.046.17.178.249.310.371.2.6其他流出000000000000002投資活動(dòng)凈現(xiàn)金流量-1133.14-1129.89-3.25000000000002.1現(xiàn)金流入000000000000002.2現(xiàn)金流出1133.141129.893.25000000000002.2.1建設(shè)投資1125.341125.340000000000002.2.2維持運(yùn)營(yíng)投資000000000000002.2.3流動(dòng)資金7.84.553.25000000000002.2.4其他流出000000000000003籌資活動(dòng)凈現(xiàn)金流量-7321094.35-140.19-139.17-134.91-130.64-126.37-122.11-117.84-113.57-109.31-105.04-100.77-96.513.1現(xiàn)金流入1133.141129.893.25000000000003.1.1項(xiàng)目資本金投入227.99227.020.98000000000003.1.2建設(shè)投資借款899.69899.690000000000003.1.3流動(dòng)資金借款5.463.182.28000000000003.1.4債券000000000000003.1.5短期借款000000000000003.1.6其他流入000000000000003.2現(xiàn)金流出1865.1435.54143.44139.17134.91130.64126.37122.11117.84113.57109.31105.04100.7796.513.2.1各種利息支出473.5717.3860.0655.7951.5347.2642.9938.7334.4630.1925.9321.6617.3913.133.2.2償還債務(wù)本金917.43065.1465.1465.1465.1465.1465.1465.1465.1465.1465.1465.1465.143.2.3應(yīng)付利潤(rùn)（股利分配）474.1418.1618.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.243.2.4其他流出000000000000004凈現(xiàn)金流量1029.0976.7449.0353.351.6419.6623.399.62-10.05-6.85-3.65-0.452.755.955累計(jì)盈余資金76.74125.77179.06230.7250.36273.75283.37273.31266.46262.81262.35265.1271.051.8 財(cái)務(wù)計(jì)劃現(xiàn)金流量表（續(xù)）單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第14年第15年第16年第17年第18年第19年第20年第21年第22年第23年第24年第25年第26年1經(jīng)營(yíng)活動(dòng)凈現(xiàn)金流量2894.23101.39100.3299.2584.784.784.784.784.784.784.784.784.784.71.1現(xiàn)金流入6216.48242.99242.99242.99242.99242.99242.99242.99242.99242.99242.99242.99242.99242.991.1.1營(yíng)業(yè)收入5313.23207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.68207.681.1.2增值稅銷項(xiàng)稅額903.2535.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.311.1.3補(bǔ)貼收入（不含增值稅優(yōu)惠）000000000000001.1.4其他流入000000000000001.2現(xiàn)金流出3322.25141.6142.67143.74158.29158.29158.29158.29158.29158.29158.29158.29158.29158.291.2.1經(jīng)營(yíng)成本2190.2791.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.3391.331.2.2增值稅進(jìn)項(xiàng)稅額000000000000001.2.3營(yíng)業(yè)稅金及附加68.483.533.533.533.533.533.533.533.533.533.533.533.533.531.2.4增值稅684.8535.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.3135.311.2.5所得稅378.6511.4412.513.5728.1228.1228.1228.1228.1228.1228.1228.1228.1228.121.2.6其他流出000000000000002投資活動(dòng)凈現(xiàn)金流量-1133.1400000000000002.1現(xiàn)金流入000000000000002.2現(xiàn)金流出1133.1400000000000002.2.1建設(shè)投資1125.3400000000000002.2.2維持運(yùn)營(yíng)投資000000000000002.2.3流動(dòng)資金7.800000000000002.2.4其他流出000000000000003籌資活動(dòng)凈現(xiàn)金流量-732-92.24-87.97-18.57-18.57-18.57-18.57-18.57-18.57-18.57-18.57-18.57-18.57-24.033.1現(xiàn)金流入1133.1400000000000003.1.1項(xiàng)目資本金投入227.9900000000000003.1.2建設(shè)投資借款899.6900000000000003.1.3流動(dòng)資金借款5.4600000000000003.1.4債券000000000000003.1.5短期借款000000000000003.1.6其他流入000000000000003.2現(xiàn)金流出1865.1492.2487.9718.5718.5718.5718.5718.5718.5718.5718.5718.5718.5724.033.2.1各種利息支出473.578.864.590.330.330.330.330.330.330.330.330.330.330.333.2.2償還債務(wù)本金917.4365.1465.1400000000005.463.2.3應(yīng)付利潤(rùn)（股利分配）474.1418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.2418.243.2.4其他流出000000000000004凈現(xiàn)金流量1029.099.1512.3580.6966.1366.1366.1366.1366.1366.1366.1366.1366.1360.675累計(jì)盈余資金280.19292.54373.22439.36505.49571.62637.75703.89770.02836.15902.28968.411029.09

1.9 資產(chǎn)負(fù)債表單位:萬(wàn)元序號(hào)項(xiàng)目合計(jì)計(jì)算期第1年第2年第3年第4年第5年第6年第7年第8年第9年第10年第11年第12年第13年1資產(chǎn)1198.311157.061116.841074.951001.09930.96861.08792.81727.74665.87607.2551.73499.461.1流動(dòng)資產(chǎn)總額81.29133.57186.86238.5258.16281.55291.17281.11274.26270.61270.15272.9278.851.1.1累計(jì)盈余資金76.74125.77179.06230.7250.36273.75283.37273.31266.46262.81262.35265.1271.051.1.2流動(dòng)資產(chǎn)4.557.87.87.87.87.87.87.87.87.87.87.87.81.2在建工程1137.620000000000001.3固定資產(chǎn)凈值0861802.78744.57686.35628.13569.91511.7453.48395.26337.05278.83220.611.4無(wú)形及其他資產(chǎn)凈值00000000000001.5可抵扣增值稅形成資產(chǎn)-20.6162.5127.1991.8956.5821.2700000002負(fù)債及所有者權(quán)益（2.4＋2.5）1198.311157.061116.841074.951001.09930.96861.08792.81727.74665.87607.2551.73499.462.1流動(dòng)負(fù)債總額00000000000002.1.1本年短期借款00000000000002.1.2其他00000000000002.2建設(shè)投資借款911.97846.82781.68716.54651.4586.26521.12455.98390.84325.7260.56195.42130.282.3流動(dòng)資金借款