Specific project management costs
1. Company funds: Company funds include salary, travel expenses, material consumption, etc. Company managers and grass-roots employees;
2. Labor insurance fee: Labor insurance fee refers to the welfare fee paid by the company to employees in accordance with relevant national regulations, such as pension, pension and resettlement fee.
3. Board membership fee: Board membership fee refers to the expenses incurred in carrying out relevant tasks of the enterprise, including travel expenses, conference fees, etc.
4. Other expenses: Other expenses refer to other extra expenses related to the production and operation of the enterprise, such as the expenses incurred by the enterprise in entertaining customers, and the proportion of other expenses must be less than five thousandths of the annual operating income.
5. Management rate refers to the ratio of the expenses consumed by an enterprise in its operation and management to its production and operation income. According to the different calculation time, management rate can be divided into two categories: annual management rate and monthly management rate. These two management rates are calculated according to the annual income and monthly income of the enterprise respectively.
6. The relationship between management rate and tax rate is:
The tax rate refers to the ratio between the taxable amount of the taxpayer and the amount of the taxable object, and is the legal measure for calculating the taxable amount. The tax rate is directly related to the amount of national fiscal revenue and the weight of taxpayers' burden, reflecting the depth of national taxation and is the core element of the tax system. Management rate is an enterprise management term, which is the ratio of management expenses to main business income.
Legal basis:
property management regulations
Fortieth property service charges should follow the principles of rationality, openness and the adaptability of fees and service levels, and distinguish the nature and characteristics of different properties. Owners and property service enterprises shall, according to the measures for charging property services formulated by the competent price department of the State Council in conjunction with the competent construction administrative department of the State Council, stipulate in the property service contract.
Forty-first owners should pay the property service fee in accordance with the provisions of the property service contract.
If the owner and the user of the property agree that the user of the property shall pay the property service fee, the owner shall bear joint and several liability from the agreement.
Property that has been completed but has not been sold or handed over to the property buyer shall be paid by the construction unit.