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公共配套设施费用谁知道

公共配套设施费用谁知道

浏览：37次 | 提问时间： 07-30 10:40

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我没有很想你 07-30 10:41

房地产开发成本项目开发产品成本项目一般可分为土地征用及拆迁补偿费、前期工程费、基础设施费、建筑安装工程费、公共配套设施费和开发间接费等。其中：基础设施费：指建造各项基础设施发生的费用。基础设施主要是指与开发产品相关的道路、供热设施、供水设施、供电设施、供气设施、通讯设施、照明设施、以及绿化（包括排污、排洪、环卫）等，这些设施发生的设备及安装费都在基础设施费项目内归集。

DrGe能量 07-30 10:50

公共配套设施费可以分为两类，一类是需要计入商品房和商品性建设场地成本的配套设施；另一类是可以有偿转让的，应作为*开发产品单独计算成本，不能分配计入商品房和商品性建设场地成本。对于第一类公共配套设施费，归集和分配的具体方法有两种：①如果配套设施和商品房或商品胜建设场地同步建设，发生的公共配套设施费能分清由哪个开发项目负担的，可直接计入该开发项目成本，记人“开发成本“总账及所属明细账的“公共配套设施费“成本项目。②如果公共配套设施与商品房非同步建设，或虽同步建设但应由两个以上成本计算对象负担，则发生的公共配套设施费，应先通过“开发成本“账户所属“配套设施开发“明细账进行归集，待配套设施完工，再分配计入有关开发项目成本，或冲减已预提计入商品房成本的配套设施费。对于第二类公共配套设施费，应在发生时直接记人“开发成本“账户所属“配套设施开发“明细账，待配套设施完工时，再将其成本金额转入“开发产品“账户。

等时间惭愧 07-30 10:58

第一，配套设施建成后，产权属于全体业主所有的，其成本费用可以扣除；第二，建成后无偿移送给*或公用事业单位用于非营利性社会公共事业的，成本费用可以扣除。第三，建成后有偿转让的，应当计算收入并扣除相关的成本费用。以车库为例： A、对外销售的车库:有产权对外销售的车库，其收入应并入房地产销售收入，相应的车库开发成本应准予扣除，并加计扣除。 B、业主共有的车库:属于公共配套设施，相应的车库开发成本应准予扣除，并加计扣除。 C、开发商自留的车库:因其产权归属于开发商自有，因此相应的开发成本不允许列支。

念你 07-30 11:06

公共配套设施主要指住宅区内的市政公用设施和绿地。公用设施包括道路、公交站场、环卫设施、各类公用管线(自来水、电力、电信、燃气、热力、有线电视、雨水、污水等)及相应的建筑物、构筑物。公共设施主要包括教育、*疗卫生、文化体育、商业服务、行政管理和*服务和绿地(包括公园、小游园、组团绿地及其它块状、带状绿地)等设施。产权及收益权不属于开发商。

ジ劳资持刀封殺婊づ 07-30 11:14

础设施配套费主要用于建设项目以外的市政公用配套设施，包括城市主次干道、给排水、供电、供气、路灯、公共交通、环境卫生和园林绿化等项目的建设和维护，是市政基础设施建设资金的补充，与各项城市建设资金统筹安排使用

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