西藏自治区建设工程费用定额调整及定额勘误.docx
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西藏自治区建设工程费用定额调整及定额勘误
西藏自治区建设工程费用定额调整···················································································（5）
总说明·····················································································································（7）
一、建筑安装工程费用项目组成························································································（9）
（一）直接费·········································································································（9）
1.直接工程费····································································································（9）
2.措施费·········································································································（11）
（二）间接费·······································································································（12）
1.规费···········································································································（12）
2.企业管理费···································································································（12）
（三）利润··········································································································（13）
（四）税金··········································································································（13）
附表一直接费、间接费、利润和税金组成表········································································（15）
二、建设安装工程计算基础····························································································（17）
（一）以直接费为计算基础的费率··············································································（17）
（二）以人工费、机械使用费为计算基础的费率·······························································（18）
（三）以人工费为计算基础的费率··············································································（19）
附表二建筑安装工程计价程序······················································································（21）
（一）工料单价法计价程序······················································································（21）
1．以直接费为计算基础························································································（21）
2．以人工费和机械费为计算基础············································································（22）
3．以人工费为计算基础························································································（23）
（二）综合单价法计价程序······················································································（23）
（1）以直接费为计算基础·····················································································（24）
（2）以人工费和机械费为计算基础··········································································（24）
（3）以人工费为计算基础·····················································································（25）
附表三工程类别划分·································································································（27）
（一）建筑安装工程类别划分表·················································································（27）
（二）市政工程类别标准·························································································（31）
相关文件
关于印发《建筑安装工程费用项目组成》的通知建标[2003]206号·······································（33）
中华人民共和国住房和城乡建设部公告第63号关于发布国家标准《建设工程工程量清单计价规范》的公告··················································································································（35）
西藏自治区人民政府藏政发[2008]102号关于调整和完善城市维护建设税政策的通知··············（36）
西藏自治区建设厅藏建计函[2008]134号关于转发建设部《关于转发<财政部、国家发展改革委关于发布取消和停止征收100项行政事业性收费项目的通知>的通知》的通知········································（38）
中华人民共和国住房和城乡建设部建计函[2008]346号关于转发《财政部国家发展改革委关于发布取消和停止征收100项行政事业性收费项目的通知》的通知·················································（39）
财政部国家发展改革委财综[2008]78号关于公布取消和停止征收100项行政事业性收费项目的通知······················································································································（41）
附件：
取消和停止征收的行政事业性收费项目································································（43）
定额勘误·················································································································（45）
西藏自治区
建设工程费用定额
调整
西藏自治区建设工程造价管理总站
西藏自治区建设厅批准
西藏自治区建设工程造价管理总站编
总说明
一、2008年《西藏自治区建设安装工程费用定额》（以下简称《费用定额》）是根据国家建设部、财政部关于印发《建筑安装工程费用项目组成》的通知（建标〔2003〕206号）、财政部、国家安全生产监督管理总局《高危行业企业安全生产费用财务管理暂行办法》的通知）财企[2006]478号、《关于公布取消和停止征收100项行政事业性收费项目的通知》财综[2008]78号，结合西藏实际、经调查、综合测算进行调整的。
二、根据国家标准《建设工程工程量清单计价规范》GB50500—2008强制性条文4.1.5措施项目清单中的安全文明施工费、取，不得作为竞争性费用。
三、《费用定额》与2006年《西藏自治区建设工程工程量清单计价定额》A、建筑工程B、装饰装修工程C、安装工程D、市政工程E、园林绿化工程配套使用。
凡西藏区域内从事上述工程建设的建设、设计、招标代理、造价咨询单位和建筑企业均应执行。
四、《费用定额》是编制建设工程设计概算、施工图预算、编审标底和投标报价、签订施工合同价格、拨付工程价款、办理工程竣工结算、确定工程造价的依据，也是编制工程建设投资估算指标的计算基础。
五、《费用定额》间接费项目的企业管理费，不宜按工程类别和企业资质等级计取，而发承包单位本着公平、公正、合理的原则下自行确定。
但不得低于和高于《费用定额》中的费率规定。
六、《费用定额》自2009年1月1日起执行。
原2006年《西藏自治区建设安装工程费用定额》同时废止。
一、建筑安装工程费用项目组成
建筑安装工程费由直接费、间接费、利润和税金组成（见附表）。
（一）直接费
由直接工程费和措施费组成。
1.直接工程费：
是指施工过程中耗费的构成工程实体的各项费用，包括人工费、材料费、施工机械使用费。
（1）．人工费：
是指直接从事建筑安装工程施工的生产工人开支的各项费用，内容包括：
①基本工资：
是指发放给生产工人的基本工资。
②工资性补贴：
是指按规定标准发放的物价补贴，煤、燃气补贴，交通补贴，住房补贴，流动施工津贴等。
③生产工人辅助工资：
是指生产工人年有效施工天数以外非作业天数的工资，包括职工学习、培训期间的工资，调动工作、探亲、休假期间的工资，因气候影响的停工工
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