1, item-by-item calculation method, item-by-item calculation method is a method of calculating the amount of each item that constitutes the basic content of investment, and then summarizing it to predict investment;
2. Estimation method of unit production capacity. The estimation method of unit production capacity is a method to estimate the investment amount according to the investment amount of unit production capacity of similar projects and the production capacity of the proposed project. Production capacity refers to the annual output after the investment project is completed and put into production. The following formula can be used to predict the investment amount, and the proposed total investment of the project = the production capacity of similar enterprises multiplied by the production capacity of the proposed project;
3. Equipment capacity index method. Device capacity index method is a method to predict project investment according to the device capacity and device capacity index of related projects.
Investment amount is the abbreviation of "fixed assets investment amount". Fixed assets investment refers to the total amount of funds invested in fixed assets investment in a certain period of time. It is a comprehensive index reflecting the scale, speed, proportion and use direction of fixed assets investment. The investment in fixed assets of the whole society includes investment in units owned by the whole people, investment in units owned by urban and rural collectives and individual investment of urban and rural residents.
The investment amount is tax-free, and the special VAT invoice obtained by the project reporting unit can deduct the input tax (except non-deductible), regardless of whether there is substantial deduction, it will be excluded and will not be included in the investment or expenses, that is, the declared project investment amount is tax-free.
legal ground
Company Law of the People's Republic of China
Article 16 The company's investment in other enterprises or providing guarantee for others shall be decided by the board of directors, shareholders' meeting or shareholders' meeting in accordance with the provisions of the company's articles of association; Where the articles of association stipulate limits on the total amount of investment or guarantee and the amount of individual investment or guarantee, it shall not exceed the prescribed limits.
Where a company provides a guarantee for the company's shareholders or actual controllers, it must be resolved by the shareholders' meeting or the shareholders' meeting.
Shareholders specified in the preceding paragraph or shareholders controlled by actual controllers specified in the preceding paragraph shall not participate in voting on matters specified in the preceding paragraph. The voting shall be passed by more than half of the voting rights held by other shareholders present at the meeting.