格瓦斯饮料项目可行性研究报告案例

目录项目总论综合评价及投资建议一、综合评价XXXX有限公司经过详实、周密的市场调查和政策咨询后认定，该项目既符合国家的产业政策，而且符合地方产品规划，同时又符合公司经营发展宗旨，该项目生产的产品具有广阔的销售市场和良好的发展前景。格瓦斯饮料生产所需原料易得、技术成熟、市场广阔，不仅企业经济效益突出，而且社会效益明显。该项目经过市场分析、环境保护分析、投资分析、公用工程及配套设施分析、工艺技术和主要设备选型方案分析、财务分析、风险分析及不确定性分析，结论如下：1、该项目适应国内和国际产业总体前进趋势，是国家支持和鼓励发展的产业，产品市场前景良好。2、该项目所需资金大部分来自企业自筹，资金筹措风险较小。3、工艺技术较为成熟，并且符合该行业技术工艺发展的方向。4、设备选型符合产品品种和质量需要，能够适应项目生产规模、产品方案及工艺技术方案的要求，自动化程度高，能够大幅度提高劳动生产率。5、税后财务内部收益率为21.77%，大于行业基准收益率12%，计算期税前财务净现值为27,465.36万元，从财务评价角度项目可行。6、从测算的财务评价主要指标表明，该项目预测税前财务内部收益率大于行业基准收益率，投资利润率、投资利税率、全部投资回收期、财务净现值等指标也达到较好水平，项目的盈利能力和抗风险能力较强，因此，该项目在经济上是可行的。另外，该项目在技术上、市场上、环境保护上均为可行且具有良好的发展前景。综上所述，该项目不仅工艺技术方案成熟可靠，项目建设的条件成熟，通过经济、技术、环境保护和社会效益等方面预测分析，该项目具有经济效益和社会效益的双重收益，不仅项目的盈利范围大，而且抗风险能力强，同时，对于各种废弃污染物均有切实可行的治理措施，在项目取得较高经济效益的同时，也保护了自然环境，故该项目是完全可行的。建议有关方面积极做好前期准备工作，筹措资金争取尽快开工建设，早日投产达效。二、投资建议1、建议项目单位与政府职能部门及有关单位密切联系，尽早取得各有关方面对投资项目的支持，以缩短前期运作周期，为项目设计和按时施工、按时完成创造条件，使项目的各项建设条件、配套设施能尽早落实，使项目能顺利实施。2、建议业主委托有“环评资质”的单位着手进行环境评价工作。委托有资质的单位对项目建设区域进行地质灾害危险性评估、工程地质勘查、水文地质勘查和水土保持方案的设计工作，以保障项目安全建设，安全生产。3、建议项目单位积极落实各项实施计划措施、落实责任人，各个环节一定要严格按照各级政府的有关政策规定进行，确保项目建设有序展开，并能够得到切实的执行和跟踪，确保项目资金的落实和运用得到有效的监控。4、建议业主方委托有资质单位着手安全预评价工作，保障项目顺利进行。委托消防部门进行审核，并且给出审核意见。5、建议项目承办单位努力做好前期准备工作，积极筹措建设资金；各级项目审批部门尽快批准实施，争取早开工建设早投产达效。TIME\@"EEEE年O月"二〇二一年三月附表1销售收入预测表 销售收入预测表单位：万元序号项目合计建设期运营期20132014201520162017201820192020202120222023一年销售收入395,850.00-13,650.0027,300.0036,400.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.00负荷率0%30%60%80%100%100%100%100%100%100%100%1格瓦斯饮料产品395,850.00-13,65027,30036,40045,50045,50045,50045,50045,50045,50045,500单价（元/吨）13,000.0013,000.0013,000.0013,000.0013,000.0013,000.0013,000.0013,000.0013,000.0013,000.0013,000.0013,000.00数量(万吨）3.50-1.052.102.803.503.503.503.503.503.503.50销项税额-1,774.503,549.004,732.005,915.005,915.005,915.005,915.005,915.005,915.005,915.00二营业税金与附加-95.14190.28253.71317.14317.14317.14317.14317.14317.14317.14营业税消费税城市维护建设费-66.60133.20177.60222.00222.00222.00222.00222.00222.00222.00教育费附加-28.5457.0876.1195.1495.1495.1495.1495.1495.1495.14三增值税-951.411,902.822,537.103,171.373,171.373,171.373,171.373,171.373,171.373,171.37销项税额-1,774.503,549.004,732.005,915.005,915.005,915.005,915.005,915.005,915.005,915.00进项税额-823.091,646.182,194.902,743.632,743.632,743.632,743.632,743.632,743.632,743.63附表2总成本表 总成本费用估算表单位：万元序号项目建设期运营期201320142015201620172018201920202021202220231原辅料-6,180.0012,360.0016,480.0020,600.0020,600.0020,600.0020,600.0020,600.0020,600.0020,600.001.1原料-5,670.0011,340.0015,120.0018,900.0018,900.0018,900.0018,900.0018,900.0018,900.0018,900.001.2辅料-510.001,020.001,360.001,700.001,700.001,700.001,700.001,700.001,700.001,700.002燃气能源-151.45302.90403.87504.84504.84504.84504.84504.84504.84504.843劳动工资-326.40652.80870.401,088.001,088.001,088.001,088.001,088.001,088.001,088.004修理费405.721,352.401,352.401,352.401,352.401,352.401,352.401,352.401,352.401,352.405折旧费-1,789.641,631.261,487.551,357.141,238.781,131.321,033.75945.13864.63682.486摊销费用-93.5881.4371.5463.4756.8633.0432.2231.4130.6229.868其他费用-1,228.503,144.753,963.754,782.754,782.754,782.754,782.754,610.814,438.884,266.948.1销售费用-682.501,365.001,820.002,275.002,275.002,275.002,275.002,275.002,275.002,275.008.2管理费用-546.001,092.001,456.001,820.001,820.001,820.001,820.001,820.001,820.001,820.008.3财务费用--687.75687.75687.75687.75687.75687.75515.81343.88171.948.3.1利息支出687.75687.75687.75687.75687.75687.75515.81343.88171.948.3.2流动资金借款利息8.3.3建设资金借款利息9总成本-10,175.2919,525.5424,629.5129,748.6029,623.6229,492.3529,393.9529,132.5928,879.3728,524.529.1可变成本-6,331.4513,315.7017,754.2722,192.8422,192.8422,192.8422,192.8422,192.8422,192.8422,192.849.2固定成本-3,843.846,209.836,875.247,555.767,430.787,299.517,201.116,939.756,686.536,331.6810经营成本-8,292.0717,125.1022,382.6727,640.2427,640.2427,640.2427,640.2427,640.2427,640.2427,640.2411付现成本-8,292.0717,812.8523,070.4228,327.9928,327.9928,327.9928,327.9928,156.0527,984.1227,812.18附表3外购原材料表 外购原材料表单位:万元序号项目合计建设期运营期20132014201520162017201820192020202120222023负荷率0%30%60%80%100%100%100%100%100%100%100%1原材料费用164,430.00-5,670.0011,340.0015,120.0018,900.0018,900.0018,900.0018,900.0018,900.0018,900.0018,900.001.1大面包137,025.00-4,725.009,450.0012,600.0015,750.0015,750.0015,750.0015,750.0015,750.0015,750.0015,750.00单价（元/吨）4,500.004,500.004,500.004,500.004,500.004,500.004,500.004,500.004,500.004,500.004,500.004,500.00数量(万吨）3.50-1.052.102.803.503.503.503.503.503.503.501.2酵母、乳酸菌27,405.00-945.001,890.002,520.003,150.003,150.003,150.003,150.003,150.003,150.003,150.00单价（元/吨）9,000.009,000.009,000.009,000.009,000.009,000.009,000.009,000.009,000.009,000.009,000.009,000.00数量(万吨）0.35-0.110.210.280.350.350.350.350.350.350.35进项税额21,375.90-737.101,474.201,965.602,457.002,457.002,457.002,457.002,457.002,457.002,457.002辅料费用14,790.00-510.001,020.001,360.001,700.001,700.001,700.001,700.001,700.001,700.001,700.002.1白糖12,789.00-441.00882.001,176.001,470.001,470.001,470.001,470.001,470.001,470.001,470.00单价（元/吨）4,200.004,200.004,200.004,200.004,200.004,200.004,200.004,200.004,200.004,200.004,200.004,200.00数量(万吨）0.35-0.110.210.280.350.350.350.350.350.350.352.2食用香精等其他辅料费用2,001.00-69.00138.00184.00230.00230.00230.00230.00230.00230.00230.00单价（元/吨）2,300.002,300.002,300.002,300.002,300.002,300.002,300.002,300.002,300.002,300.002,300.002,300.00数量(万吨）0.10-0.030.060.080.100.100.100.100.100.100.10进项税额1,922.70-66.30132.60176.80221.00221.00221.00221.00221.00221.00221.003原材料辅料合计179,220.00-6,180.0012,360.0016,480.0020,600.0020,600.0020,600.0020,600.0020,600.0020,600.0020,600.004外购原材料进项税合计23,298.60-803.401,606.802,142.402,678.002,678.002,678.002,678.002,678.002,678.002,678.00附表4外购燃料及动力费表 外购燃料及动力费表单位：万元序号项目合计建设期运营期20132014201520162017201820192020202120222023负荷率0%30%60%80%100%100%100%100%100%100%100%1燃料费（煤）0.000.000.000.000.000.000.000.000.000.000.000.00单价（元/吨）0.000.000.000.000.000.000.000.000.000.000.00数量(吨）0.000.000.000.000.000.000.000.000.000.000.00进项税额2动力费2.1动力费（电)4209.410.00145.15290.30387.07483.84483.84483.84483.84483.84483.84483.84单价（元/度）0.800.800.800.800.800.800.800.800.800.800.800.80数量(万度）604.800.00181.44362.88483.84604.80604.80604.80604.80604.80604.80604.80进项税额547.220.0018.8737.7450.3262.9062.9062.9062.9062.9062.9062.902.2动力费（水）182.700.006.3012.6016.8021.0021.0021.0021.0021.0021.0021.00单价（元/M3）3.003.003.003.003.003.003.003.003.003.003.003.00数量(万M3）7.000.002.104.205.607.007.007.007.007.007.007.00进项税额23.750.000.821.642.182.732.732.732.732.732.732.733外购燃料及动力费4392.110.00151.45302.90403.87504.84504.84504.84504.84504.84504.84504.844外购燃料及动力进项税额合计570.970.0019.6939.3852.5065.6365.6365.6365.6365.6365.6365.63附表5工资及福利表 工资及福利表单位：万元序号项目合计建设期运营期20132014201520162017201820192020202120222023负荷率0%30%60%80%100%100%100%100%100%100%100%1工人工资及福利费-239.40478.80638.40798.00798.00798.00798.00798.00798.00798.00人均工资福利(元/年）38,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.0038,000.00人数210-631261682102102102102102102102管理人员工资额-33.0066.0088.00110.00110.00110.00110.00110.00110.00110.00人均工资福利(元/年）55,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.0055,000.00人数20-61216202020202020203技术人员工资额-54.00108.00144.00180.00180.00180.00180.00180.00180.00180.00人均工资福利(元/年）60,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.0060,000.00人数30-91824303030303030304合计-326.40652.80870.401,088.001,088.001,088.001,088.001,088.001,088.001,088.00附表6利润与利润分配表利润与利润分配表单位:万元利润和利润分配表单位：万元序号项目合计建设期运营期201320142015201620172018201920202021202220231销售(营业)收入-13,650.0027,300.0036,400.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.002销售税金及附加-95.14190.28253.71317.14317.14317.14317.14317.14317.14317.143增值税-951.411,902.822,537.103,171.373,171.373,171.373,171.373,171.373,171.373,171.374总成本费用-10,175.2919,525.5424,629.5129,748.6029,623.6229,492.3529,393.9529,132.5928,879.3728,524.525利润总额-2,428.155,681.368,979.6812,262.8912,387.8712,519.1412,617.5412,878.9013,132.1213,486.976弥补以前年度亏损7应纳税所得额-2,428.155681.368979.6812262.8912387.8712519.1412617.5412878.9013132.1213486.978所得税-607.041,420.342,244.923,065.723,096.973,129.793,154.383,219.723,283.033,371.749税后利润-1,821.124261.026734.769197.179290.909389.369463.159659.179849.0910115.2310提取盈余公积金和公益金-546.331,278.312,020.432,759.152,787.272,816.812,838.952,897.752,954.733,034.5711可供分配利润-1274.782982.714714.336438.026503.636572.556624.216761.426894.367080.6612应付利润-382.43894.811,414.301,931.411,951.091,971.761,987.262,028.432,068.312,124.2013未分配利润-892.352087.903300.034506.614552.544600.784636.954733.004826.064956.4614累计未分配利润-892.352980.256280.2810786.8915339.4319940.2224577.1629310.1634136.2139092.67附表7固定资产折旧费用表固定资产折旧费用表单位:万元序号项目合计折旧率建设期运营期201220132014201520162017201820192020202120221房屋建筑物1.1原值5800.003.2%5800.005616.335438.485266.265099.504938.014781.644630.234483.604341.621.2折旧费1595.86183.67177.85172.22166.77161.48156.37151.42146.62141.98137.481.3净值4204.145616.335438.485266.265099.504938.014781.644630.234483.604341.624204.142设备2.1原值16905.009.50%16905.0015299.0313845.6212530.2811339.9110262.629287.678405.347606.836884.182.2折旧费10565.821605.981453.411315.331190.381077.29974.95882.33798.51722.65545.002.3净值6339.1815299.0313845.6212530.2811339.9110262.629287.678405.347606.836884.186339.183合计(1+2)3.1原值22705.0022705.0020915.3619284.1019284.1019284.1019284.1019284.1019284.1019284.1019284.103.2折旧费12161.681789.641631.261487.551357.141238.781131.321033.75945.13864.63682.483.3净值10543.3220915.3619284.1017796.5516439.4115200.6314069.3113035.5612090.4311225.8010543.32附表8无形资产及递延资产摊销表 无形资产及递延资产摊销表单位：万元序号项目合计折旧率建设期运营期201220132014201520162017201820192020202120221土地1.1原值1,500.002.50%1,500.001,462.501,425.941,390.291,355.531,321.641,288.601,256.391,224.981,194.351.2摊销费-37.5036.5635.6534.7633.8933.0432.2231.4130.6229.861.3净值-1,462.501,425.941,390.291,355.531,321.641,288.601,256.391,224.981,194.351,164.492无形资产2.1原值2.2摊销费2.3净值3其他资产费用3.1原值280.4020%280.40224.32179.46143.56114.853.2摊销费188.5256.0844.8635.8928.7122.973.3净值91.88224.32179.46143.56114.8591.884合计4.1原值1,780.40-1,780.401,686.821,605.391,533.851,470.381,321.641,288.601,256.391,224.981,194.354.2摊销费188.52-93.5881.4371.5463.4756.8633.0432.2231.4130.6229.864.3净值1,591.88-1,686.821,605.391,533.851,470.381,413.531,288.601,256.391,224.981,194.351,164.49附表9流动资金估算表 流动资金估算表单位：万元序号项目最低周转天数周转次数建设期运营期201220132014201520162017201820192020202120221流动资产0.003630.467351.089726.3112101.5412101.5412101.5412101.5412101.5412101.5412101.541.1应收帐款4580.001706.253412.504550.005687.505687.505687.505687.505687.505687.505687.501.2存货0.001794.643679.434830.785982.125982.125982.125982.125982.125982.125982.121.2.1原材料30120.00515.001030.001373.331716.671716.671716.671716.671716.671716.671716.671.2.2在产品30120.00588.631222.341592.221962.101962.101962.101962.101962.101962.101962.101.2.3产成品30120.00691.011427.091,865.222303.352303.352303.352303.352303.352303.352303.351.3现金30120.00129.58259.15345.53431.92431.92431.92431.92431.92431.92431.921.4预付账款2流动负债0.001055.242110.482813.983517.473517.473517.473517.473517.473517.473517.472.1应付帐款6060.001055.242110.482813.983517.473517.473517.473517.473517.473517.473517.472.2预收账款3流动资金(1-2)0.002575.225240.606912.338584.078584.078584.078584.078584.078584.078584.074流动资金当期增加额0.002575.222665.381671.731671.730.000.000.000.000.000.00附表10资产负债表 资产负债表单位：万元序号项目建设期运营期201220132014201520162017201820192020202120221资产15000.0017493.9236369.0341114.6847063.5151644.1756274.4960933.5865725.3870608.4175644.721.1流动资产总额2043.414537.3315479.5421784.2829153.7235030.0240916.5846641.6352409.9758188.2563936.901.1.1应收帐款0.001706.253412.504550.005687.505687.505687.505687.505687.505687.505687.501.1.2存货0.001794.643679.434830.785982.125982.125982.125982.125982.125982.125982.121.1.3现金0.00129.58259.15345.53431.92431.92431.92431.92431.92431.92431.921.1.4预付账款1.1.5累计盈余资金2043.41906.878128.4612057.9717052.1822928.4828815.0434540.0940308.4346086.7151835.361.2在建工程12956.5912956.591.3固定资产净值0.0019284.1017796.5516439.4115200.6314069.3113035.5612090.4311225.8010543.321.4无形资产及其他资产净值0.001605.391533.851470.381413.531288.601256.391224.981194.351164.492负债及投资人权益合计15000.0017493.9236369.0341114.6847063.5151644.1756274.4960933.5865725.3870608.4175644.722.1流动负债总额0.001055.242110.482813.983517.473517.473517.473517.473517.473517.473517.472.1.1短期借款2.1.2应付帐款0.001055.242110.482813.983517.473517.473517.473517.473517.473517.473517.472.1.3预售账款2.2建设投资借款5250.005250.0010500.0010500.0010500.0010500.0010500.0010500.0010500.0010500.0010500.002.3流动资金借款-0.000.000.000.000.000.000.000.000.000.002.4负债小计（2.1+2.2+2.3）5250.006305.2412610.4813313.9814017.4714017.4714017.4714017.4714017.4714017.4714017.472.5投资人权益9750.0011188.6823758.5527800.7033046.0437626.7042257.0246916.1151707.9156590.9461627.242.5.1资本金9750.009750.0019500.0019500.0019500.0019500.0019500.0019500.0019500.0019500.0019500.002.5.2累计储备金和企业发展基金2.5.3累计盈余公积金0.00546.331278.312020.432759.152787.272816.812838.952897.752954.733034.572.5.4累计未分配利润0.00892.352980.256280.2810786.8915339.4319940.2224577.1629310.1634136.2139092.67附表11资本金现金流量表 资本金现金流量表单位：万元序号项目合计建设期运营期201220132014201520162017201820192020202120221现金流入409,593.32-13,650.0027,300.0036,400.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.0059,243.321.1销售(营业)收入395,850.00-13,650.0027,300.0036,400.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.001.2回收固定资产余值10,543.3210,543.321.3回收流动资金3,200.003,200.001.4其他现金收入--2现金流出306,579.689,849.5319,432.0019,423.4825,569.0531,710.8531,742.0931,774.9134,424.5134,317.9134,209.2834,126.062.1项目资本金19,500.009,750.009,750.002.2借款本金偿还10,500.002,625.002,625.002,625.002,625.002.3借款利息支付5,945.4199.53687.75687.75687.75687.75687.75687.75687.75515.81343.88171.942.4经营成本241,281.53-8,292.0717,125.1022,382.6727,640.2427,640.2427,640.2427,640.2427,640.2427,640.2427,640.242.5营业税金及附加2,759.09-95.14190.28253.71317.14317.14317.14317.14317.14317.14317.142.6所得税26,593.66-607.041,420.342,244.923,065.723,096.973,129.793,154.383,219.723,283.033,371.742.7维持运营投资--2.8其他现金流出-2.9净现金流量-9,849.53-5,782.007,876.5210,830.9513,789.1513,757.9113,725.0911,075.4911,182.0911,290.7225,117.262.10累计净现金流量-9,849.53-15,631.53-7,755.013,075.9416,865.0930,623.0044,348.0955,423.5766,605.6677,896.38103,013.642.11累计贴现净现金流量-9,119.94-14,077.07-7,824.43136.649,521.3018,191.1226,199.5832,183.3237,777.1443,006.9353,779.29附表12财务计划现金流量表 财务计划现金流量表单位：万元序号项目合计建设期运营期201220132014201520162017201820192020202120221经营活动净现金流量97,624.80-3,704.346,661.458,981.6011,305.5311,274.2911,241.4711,216.8711,151.5311,088.2210,999.511.1现金流入395,850.00-13,650.0027,300.0036,400.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.001.1.1营业收入395,850.00-13,650.0027,300.0036,400.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.0045,500.001.1.2增值税销项税额1.1.3补贴收入-1.1.4其他流入-1.2现金流出298,225.20-9,945.6620,638.5527,418.4034,194.4734,225.7134,258.5334,283.1334,348.4734,411.7834,500.491.2.1经营成本241,281.53-8,292.0717,125.1022,382.6727,640.2427,640.2427,640.2427,640.2427,640.2427,640.2427,640.241.2.2营业税金及附加2,759.09-95.14190.28253.71317.14317.14317.14317.14317.14317.14317.141.2.3增值税进项税额1.2.4增值税27,590.93-951.411,902.822,537.103,171.373,171.373,171.373,171.373,171.373,171.373,171.371.2.5所得税26,593.66-607.041,420.342,244.923,065.723,096.973,129.793,154.383,219.723,283.033,371.741.2.6其他流出-2投资活动净现金流量-49,974.01-12,956.59-15,531.81-2,665.38-3,086.03-3,603.14-1,951.09-1,971.76-1,987.26-2,028.43-2,068.31-2,124.202.1现金流入2.2现金流出49,974.0112,956.5915,531.812,665.383,086.033,603.141,951.091,971.761,987.262,028.432,068.312,124.202.2.1建设投资25,913.1912,956.5912,956.59-2.2.2维持运营投资-2.2.3流动资金8,584.07-2,575.222,665.381,671.731,671.732.2.4其他流出15,476.761,414.301,931.411,951.091,971.761,987.262,028.432,068.312,124.203筹资活动净现金流量13,455.0614,800.9414,312.25-687.75-687.75-687.75-687.75-687.75-3,312.75-3,140.81-2,968.88-2,796.943.1现金流入30,000.0015,000.0015,000.003.1.1项目资本金投入19,500.009,750.009,750.00-3.1.2长期投资借款10,500.005,250.005,250.00-3.1.3流动资金借款-3.1.4债券-3.1.5短期借款--3.1.6其他流入-3.2现金流出16,544.94199.06687.75687.75687.75687.75687.75687.753,312.753,140.812,968.882,796.943.2.1各种利息支出6,044.94199.06687.75687.75687.75687.75687.75687.75687.75515.81343.88171.943.2.2偿还债务本金10,500.002,625.002,625.002,625.002,625.003.2.3应付利润（股利分配）-3.2.4其他流出-4净现金流量61,105.851,844.342,484.773,308.325,207.827,014.648,635.458,581.955,916.855,982.296,051.046,078.375累计盈余资金320,192.621,844.344,329.127,637.4412,845.2619,859.9028,495.3537,077.3042,994.1548,976.4455,027.4861,105.85附表13项目投资现金量表项目投资现金流量表单位：万元序号项目合计建设期运营期201220132014201520162017201820192020202120221现金流入409,593.320.0013650.0027300.0036400.0045500.0045500.0045500.0045500.0045500.0045500.0059243.321.1营业收入395,850.000.0013650.0027300.0036400.0045500.0045500.0045500.0045500.0045500.0045500.0045500.001.2补贴收入-1.3回收固定资产余值10,543.3210543.321.4回收流动资金3,200.003200.001.5其他现金收入-项目间接收益-2现金流出306,128.8012956.5924870.4421883.5926845.2132800.4831128.7531128.7531128.7531128.7531128.7531128.752.1建设投资(不含建设期利息)25,913.1912956.5912956.592.2流动资金8,584.070.002575.222665.381671.731671.730.000.000.000.000.000.002.3经营成本241,281.53-8,292.0717,125.1022,382.6727,640.2427,640.2427,640.2427,640.2427,640.2427,640.2427,640.242.4销售税金及附加2,759.09-95.14190.28253.71317.14317.14317.14317.14317.14317.14317.142.5增值税27,590.93-951.411,902.822,537.103,171.373,171.373,171.373,171.373,171.373,171.373,171.372.6维持运营投资-2.7其他现金流出-项目间接费用-3所得税前净现金流量(1-2)103,464.5