{"text_format":"3","workbook":"xls","n_sheets":6,"sheets":["成本","审计验资","资产评估","房地产评估","造价咨询","涉税业务"],"not_rendered":{"external_links":1,"defined_names":3},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"成本","index":0,"n_rows":29,"n_cols":12,"rows_kept":29,"hidden":true,"merged":[[4,2,4,10],[6,2,6,10],[7,2,7,10],[8,2,8,10],[9,2,9,10],[10,2,10,10],[11,2,11,10],[12,2,12,10],[13,2,13,10],[14,2,14,10],[15,2,15,10]],"flags":["formulas_cached_only"]}
["四川省会计师事务所服务收费基准价建议标准"]
["一、 计件收费基准费率建议标准"]
["项 目","计费基数","100万（含）以下","100万-500万 （含）","500万-1000万（含）","1000万-5000万（含）","5000万-1亿（含）","1-5亿（含）","5-10亿（含）","10-100亿（含）","100亿以上","备 注"]
["财务报表审计（年）","资产总额、营业收入较高者","4-6‰（起收点为1500-2000元）","1.2-1.8‰","0.6-1.0‰","0.35-0.45‰","0.25-0.35‰","0.2-0.25‰","0.1-0.2 ‰","0.05-0.1‰","0.03-0.05‰","对一季度、半年度、前三个季度的报表审计分别按年度财务报表审计收费标准的30-50%、50-70%、70-90%计收。"]
["财务报表审阅","资产总额、营业收入较高者","按财务报表审计收费标准的30-50%计收"]
["设立验资(次）","验资金额","2-4‰（起收点为800-1000元）","0.8-1.2 ‰","0.4-0.6 ‰","0.25-0.35‰","0.15-0.25‰","0.12-0.15‰","0.08-0.1‰","0.03-0.05‰","0.02-0.03‰"]
["变更验资（次）","验资金额","按设立验资收费标准的120%计收"]
["绩效审计评价","项目总投资或预算支出总额","按项目总投资或预算支出总额的2-4‰收取，起收点为3000-5000元"]
["外商投资企业外方权益确认表审核","外汇资产","按外汇资产的0.3-0.5‰收取，最低收费1500-2000元"]
["涉税鉴证","涉税标的","比照涉税鉴证收费标准的相关规定执行"]
["涉及经济案件审计","项目涉及金额","按财务报表审计收费标准的150-200%计收"]
["建设项目审计","项目总投资或预算支出总额","按财务报表审计收费标准的150-200%计收"]
["经济责任审计","资产总额、营业收入较高者","按财务报表审计收费标准的120-150%计收（对于超过三年以上的年度，收费比照报表审计标准执行）"]
["财务收支审计","营业收入","按财务报表审计收费标准的120-150%计收（对于超过三年以上的年度，收费比照报表审计标准执行）"]
["合并、分立、清算审计","资产总额、营业收入较高者","按财务报表审计收费标准的120-150%计收（对于超过三年以上的年度，收费比照报表审计标准执行）"]
["其他专项审计和鉴证业务","项目涉及金额","按报表审计收费标准的100-120%计收（对于超过三年以上的年度，收费比照报表审计标准执行）",{"$nulls":8},"具体项目参见《注册会计师业务指导目录"]
[]
[]
["二、计时收费建议标准"]
["序号","执业人员级别","收费标准（元/小时）"]
[1,"主任会计师、首席合伙人","600-800",null,700]
[2,"副主任会计师、合伙人","500-700",null,600]
[3,"部门经理、高级经理","400-600",null,500]
[4,"项目经理","300-500",null,400]
[5,"一般注册会计师","200-400",null,300]
[6,"助理人员","100-300",null,200]
[]
[]
[null,"说明：会计师事务所服务计时收费按有效工时计算。"]

{"sheet":"审计验资","index":1,"n_rows":30,"n_cols":14,"rows_kept":30,"merged":[[0,0,0,7],[0,12,0,13],[2,1,4,1],[5,0,5,10],[17,1,17,9],[18,1,18,9],[19,1,19,9],[20,1,20,9],[21,1,21,9],[23,1,23,3],[23,4,23,5],[24,1,24,3],[24,4,24,5],[25,1,25,3],[25,4,25,5],[26,1,26,3],[26,4,26,5],[27,1,27,3],[27,4,27,5],[28,1,28,3],[28,4,28,5],[29,1,29,3],[29,4,29,5]],"flags":["formulas_cached_only"]}
["四川一点通会计师事务所有限责任公司\"川一点通〔2016〕001号\"",{"$nulls":11},"单位：万元"]
["计算项目","资产总额或营业收入总额中较高者，或鉴定标的总额","年报审计","报表审阅","验资","变更验资","外方权益确认表审核","合并\\分立\\清算\\经济责任\\改制\\财务收支150%","经济案件、基本建设工程决算200%","法律、行政法规规定的其他审计业务120%","绩效评价3‰","一季度","半年报","三季度"]
["标准收费",280,0.77,{"v":0.30800000000000005,"d":"0.31"},0.48,{"v":0.576,"d":"0.58"},{"v":0.112,"d":"0.11"},{"v":1.155,"d":"1.16"},1.54,{"v":0.9239999999999999,"d":"0.92"},0.84,{"v":0.30800000000000005,"d":"0.31"},{"v":0.46199999999999997,"d":"0.46"},{"v":0.6160000000000001,"d":"0.62"}]
["优惠后成数",null,6,8,8,8,8,8,8,8,8,8,8,8]
["惠后",null,{"v":0.462,"d":"0.46"},{"v":0.24640000000000004,"d":"0.25"},{"v":0.384,"d":"0.38"},{"v":0.4608,"d":"0.46"},{"v":0.0896,"d":"0.09"},{"v":0.924,"d":"0.92"},{"v":1.232,"d":"1.23"},{"v":0.7392,"d":"0.74"},{"v":0.6719999999999999,"d":"0.67"},{"v":0.24640000000000004,"d":"0.25"},{"v":0.3696,"d":"0.37"},{"v":0.49280000000000007,"d":"0.49"}]
["说明:1、审计的计费基数为资产总额或营业收入总额中较高者，或鉴定标的总额；2、其他审计超过三年的部分每年的标准同一般年报审计；3、审计起点收费2000元、验资起点收费1000元、绩效评价起点收费3000-5000元、外方权益确认表最低收费1500-2000元。"]
["计费基数","100万","100万-500万","500万-1000万","1000万-5000万","5000万-1亿","1亿-5亿","5亿-10亿","10亿-100亿","100亿以上"]
["财务报表审计\n标准(‰)",{"v":0.005,"d":"0.5000%"},{"v":0.0015,"d":"0.1500%"},{"v":0.0008,"d":"0.0800%"},{"v":0.0004,"d":"0.0400%"},{"v":0.0003,"d":"0.0300%"},{"v":0.00022,"d":"0.0220%"},{"v":0.00015,"d":"0.0150%"},{"v":0.0001,"d":"0.0100%"},{"v":5e-05,"d":"0.0050%"}]
["上顶收费金额(万元)",0.5,1.1,1.5,3.1,4.6,13.4,20.9,110.9]
["设立验资\n标准(‰)",{"v":0.003,"d":"0.300%"},{"v":0.001,"d":"0.100%"},{"v":0.0005,"d":"0.050%"},{"v":0.0003,"d":"0.030%"},{"v":0.00015,"d":"0.0150%"},{"v":0.00012,"d":"0.0120%"},{"v":8e-05,"d":"0.0080%"},{"v":4e-05,"d":"0.0040%"},{"v":2e-05,"d":"0.0020%"}]
["上顶收费金额(万元)",0.3,0.7,0.95,2.15,2.9,7.699999999999999,11.7,47.7]
["合并\\分立\\清算\\经济责任\\改制\\财务收支审计标准(‰)--三年内的每年按年报的150%",{"v":0.0075,"d":"0.750%"},{"v":0.0022500000000000003,"d":"0.225%"},{"v":0.0012000000000000001,"d":"0.120%"},{"v":0.0006000000000000001,"d":"0.060%"},{"v":0.00045,"d":"0.045%"},{"v":0.00033,"d":"0.033%"},{"v":0.000225,"d":"0.023%"},{"v":0.00015000000000000001,"d":"0.015%"},{"v":7.500000000000001e-05,"d":"0.008%"}]
["上顶收费金额(万元)",0.75,1.6500000000000001,2.25,4.65,6.9,20.1,31.35,166.35]
["经济案件、基本建设工程决算审核标准(‰)--三年内的每年按年报的200%",{"v":0.01,"d":"1.000%"},{"v":0.003,"d":"0.300%"},{"v":0.0016,"d":"0.160%"},{"v":0.0008,"d":"0.080%"},{"v":0.0006,"d":"0.060%"},{"v":0.00044,"d":"0.044%"},{"v":0.0003,"d":"0.030%"},{"v":0.0002,"d":"0.020%"},{"v":0.0001,"d":"0.010%"}]
["上顶收费金额(万元)",1,2.2,3,6.2,9.2,26.8,41.8,221.8]
["法律、行政法规规定的其他审计业务\n标准(‰)---按年报的120%",{"v":0.006,"d":"0.600%"},{"v":0.0018,"d":"0.180%"},{"v":0.00096,"d":"0.096%"},{"v":0.00048,"d":"0.048%"},{"v":0.00035999999999999997,"d":"0.036%"},{"v":0.000264,"d":"0.026%"},{"v":0.00017999999999999998,"d":"0.018%"},{"v":0.00012,"d":"0.012%"},{"v":6e-05,"d":"0.006%"}]
["上顶收费金额(万元)",0.6,1.3199999999999998,1.7999999999999998,3.7199999999999998,5.52,16.08,25.08,133.07999999999998]
["财务报表审阅","按财务报表审计收费标准的30-50%"]
["变更验资","按设立验资收费标准的120%计收"]
["绩效审计评价","按项目总投资或预算支出总额的2-4‰收取，起收点为3000-5000元"]
["外商投资企业外方权益确认表审核","按外汇资产的0.3-0.5‰（中间值0.4‰）收取，最低收费1500-2000元"]
["一季度、半年度、三季度报表审计","分别按年度财务报表审计收费标准的30-50%、50-70%、70-90%计收。"]
["二、计时收费标准"]
["序号 ","执业人员级别 ",null,null,"收费标准（元/小时 "]
[1,"注册会计师（主任会计师、首席合伙人） ",null,null,700]
[2,"注册会计师（副主任会计师、合伙人） ",null,null,600]
[3,"注册会计师（部门经理、高级经理） ",null,null,500]
[4,"注册会计师 （项目经理）",null,null,400]
[5,"注册会计师（一般注册会计师）",null,null,300]
[6,"助理人员",null,null,200]

{"sheet":"资产评估","index":2,"n_rows":12,"n_cols":7,"rows_kept":12,"merged":[[0,1,0,6],[1,1,1,6],[5,1,5,6],[6,1,6,6]],"flags":["formulas_cached_only"]}
[null,"资产评估收费标准"]
[null,"川发改价格[2012]827号"]
["评估总额","100万以下","101万至1000万","1001万至5000万","5001万至1亿","1亿元以上至10亿","10亿以上"]
["收费标准(‰)",11,4.5,1.2,0.75,0.15,0.1]
["上顶收费金额",1.1,5.15,9.95,13.7,27.2]
[null,"收费金额不足2000元的按2000元计算；计件收费的指导价为中准价，可上下浮动20%。"]
[null,"计时收费标准分为四档，法人代表(首席合伙人)、首席评估师(总评估师)为每人每小时500元；合伙人、部门经理为每人每小时300元；注册资产评估师为每人每小时200元；助理人员为每人每小时100元。"]
[null,"计算项目","金额万元"]
[null,"资产总额(万元)",120000]
[null,"标准收费",29.2]
[null,"优惠后成数",6]
[null,"惠后",17.52]

{"sheet":"房地产评估","index":3,"n_rows":14,"n_cols":7,"rows_kept":14,"merged":[[0,1,0,8],[1,1,1,8],[7,1,7,8],[8,1,8,8]],"flags":["formulas_cached_only"]}
[null,"资产评估收费标准"]
[]
["评估总额","100万以下","101万至1000万","1001万至5000万","5001万至1亿","1亿-10亿","10亿以上"]
["房产标准(‰)",11,4.5,1.2,0.75,0.15,0.1]
["上顶收费金额",1.1,5.15,9.95,13.7,27.2]
["地产标准(‰)",11,4.5,1.2,0.75,0.15,0.1]
["上顶收费金额",1.1,5.15,9.95,13.7,27.2]
["基准地价评估","5平方公里以下,4-8万;5-20平方公里,8-20万;20-50平方公里,12-40;50平方公里,20-40万"]
[null,"成都市房地产评估协会:成房评协[2016]06号"]
[null,"计算项目","房地产金额万元","地产金额万元"]
[null,"资产总额(万元)",120000,20000]
[null,"标准收费",29.2,29.2]
[null,"优惠后成数",4,7]
[null,"惠后",11.68,20.44]

{"sheet":"造价咨询","index":4,"n_rows":37,"n_cols":9,"rows_kept":37,"merged":[[0,0,0,8],[1,0,2,0],[1,1,2,1],[1,2,1,8],[12,2,12,8],[18,2,18,8],[19,2,19,8],[20,2,20,8],[21,2,21,8],[22,2,22,8],[23,2,23,8],[24,2,24,4],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,1,28,8],[29,1,29,8],[30,1,30,8],[31,1,31,8],[32,1,32,8],[33,1,33,8],[34,1,34,8],[35,1,35,8],[36,1,36,8]],"flags":["formulas_cached_only"]}
["《工程造价咨询服务收费标准》　川价发〔2008〕141号"]
["序号","收费基数","‰"]
[null,null,"≤100万","≤500万","≤1000万","≤5000万","≤1亿",">1亿","备注"]
[1,"投资估算",1,0.8,0.6,0.4,0.2,0.1]
[2,"可行性经济评价",2.5,2.3,2,1.7,1.5,1.3]
[3,"编制设计概算",1.5,1.3,1.2,1,0.8,0.6]
[4,"编制预算（招标控制价或标底）",3.2,3,2.8,2.6,2.3,2]
[5,"编制结算",3.5,3.2,3,2.7,2.5,2]
[6,"编制工程量清单或审核",4,3.8,3.6,3.3,3,2.7,"编制工程量清单含预算控制价时，其收费系数乘1.25"]
[7,"审核设计概算",1.6,1.4,1.3,1.1,0.9,0.7]
[8,"审核预算（控制价或标底）",3.6,3.4,2.3,3,2.8,2.6]
[9,"审核竣工结算",5,4.8,4.6,4.4,4,3.5,"另按审减(审增)额的3-5%收费"]
[10,"钢筋抽筋及预埋铁件计算","12.00元/T"]
[11,"施工阶段全过程造价控制",13,12,11,10,9,7]
["11-1","设计变更经济分析",1.4,1.2,1,0.8,0.6,0.2]
["11-2","合同造价条款变更",1.6,1.4,1.2,1,0.8,0.3]
["11-3","预付款、进度款、变更款、索赔款审核",7.8,7.5,7.2,6.9,6.6,5.9]
["11-4","材料、设备价咨询  投资额",2.2,1.9,1.6,1.3,1,0.6]
[12,"工程造价争议鉴定","2－3（%）"]
[13,"常年造价咨询顾问  ","每人每年30000－50000元"]
[14,"造价信息咨询"]
["14-1","咨询工程造价","20－100元/数据"]
["14-2","建材价格行情","10－20元/数据"]
["14-3","建材供求信息","100－400元/条"]
[null,"计时收费"]
[null,"（1）教授级高级工程师","1500－2000元/日"]
[null,"（2）高级工程师","1200－1500元/日"]
[null,"（3）工程师","1000－1200元/日"]
["序号","其他事项说明"]
[1,"系公路、铁路、水、坝等土木工程，收费应降低50%计算。"]
[2,"单独委托的装饰工程、安装工程和技术改造工程应在上述收费标准的基础上增加20%"]
[3,"本收费以单项工程为计算基础，凡单项收费金额低于人民币3000元，按3000元收取"]
[4,"审核竣工结算时，所有基本审核费由委托单位负担。另按审减或审增额度可加收3－5%审核费用（具体幅度由双方在造价咨询合同中约定），审增减率在5%以内（含5%），由委托单位负担审核费用；审减率在5%以上的，5%以内（含5%）的审核费用由委托单位承担，超过部分由编制单位承担；审增部分审核费用由编制单位承担"]
[5,"如因鉴定结论失误造成案件重审的，经省工程造价总站重新鉴定，确认原结论误差在±3%以上的，由原鉴定单位全额退回原收鉴定费"]
[6,"非工程造价咨询单位原因造成同一项目重复或增加咨询工作量20%以上的，应按本收费标准另行计算增加工作量的费用"]
[7,"本收费标准为合理工期和正常工作日条件下的费用标准，若委托人要求赶工或占用国家法定休息时间，应增加20－30%的咨询"]
[8,"施工阶段全过程造价咨询服务周期,看过之后不要哭，按施工合同工期加2个月为正常服务期限；非造价咨询单位原因造成超期服务，按以正常服务期限和服务合同约定的服务收费计算的月均服务乘以超期服务时间计算超期服务费"]

{"sheet":"涉税业务","index":5,"n_rows":42,"n_cols":3,"rows_kept":42,"flags":["formulas_cached_only"]}
["1、《企业所得税汇算清缴鉴证》"]
["序号","年经营收入","收费标准"]
[1.1,"50万元以下","2500元"]
[1.2,"51万－100万元","5000元"]
[13,"101万－500万元","10000元"]
[1.4,"501万－1000万元","20000元"]
[1.5,"1001万－5000万元","30000元"]
[1.6,"5001万元以上","0.6‰"]
["2. 《房地产开发企业自行清算土地增值税业务鉴证》"]
["序号","年经营收入","收费标准"]
[1.1,"500万元以下","10000元"]
[1.2,"501万－5000万元","20000元"]
[13,"5001万－1亿元","30000元"]
[1.4,"1亿元以上","0.5‰"]
["3.《企业财产损失的鉴证》"]
["序号","损失额","收费标准"]
[1.1,"50万元以下","5000元"]
[1.2,"51万－100万元","10000元"]
[13,"101万－500万元","20000元"]
[1.4,"501万以上",{"v":0.004,"d":"0.40%"}]
["4. 《企业所得税税前弥补亏损的鉴证》"]
["序号","帐面亏损额","收费标准"]
[1.1,"50万元以下","2500元"]
[1.2,"51万－100万元","5000元"]
[1.3,"101万－500万元","10000元"]
[1.4,"501万以上",{"v":0.002,"d":"0.20%"}]
[]
["2008年4月21日川价函〔2008〕80号"]
["《出口退税申报鉴证》参照表一。"]
["6、下列十一项扩展鉴证业务执行“协议定价”"]
["　　《固定资产加速折旧鉴证》"]
["《技术开发费扣除鉴证》"]
["《固定设备投资抵免鉴证》"]
["《个体工商户、个人独资、合伙企业的个人所得税汇算清缴(建帐企业)、亏损弥补、财产损失鉴证》"]
["《房地产开发企业完工产品实际销售收入毛利率与销售收入毛利率的差异调整鉴证》"]
["《减免税申请鉴证》"]
["《总机构管理费的税前扣除鉴证》"]
["《本年度申请企业所得部退库2万元(含2万元)以上鉴证》"]
["《企业发生非货币性资产投资转让所得债务重组所得和接受非货币性资产捐赠收入数额较大，要求将非货币性资产投资转让所得、债务重组所得和接受非货币性捐赠收入自当期起在不超过五年的期间内均匀计入各年度应纳税所得额的事项鉴证》"]
["《企业注销、停业税款清算鉴证》"]
["《其他可承办的涉税鉴证业务》"]
["三、本批复自下文之日起试行一年，在试行期间若有问题及时向我局反馈。"]