The composition and meaning of direct cost, indirect cost, profit and tax in construction and installation engineering cost are briefly described.

I. Direct costs include direct engineering costs and measures costs. Direct engineering costs: labor costs, materials costs, construction machinery use fees; Measures: environmental protection fee, civilized construction measures fee, safety construction fee, temporary facilities fee, night construction increase fee, secondary handling fee, large-scale mechanical equipment access and installation fee, concrete and reinforced concrete formwork and support fee, scaffolding fee, completed project and equipment protection fee, construction drainage and precipitation fee. 2. Indirect expenses include management fees and enterprise management fees. Expenses: engineering sewage charges, engineering quota metering fees, social security fees (old-age insurance, unemployment insurance, medical insurance), housing accumulation fund, and accidental injury insurance for dangerous operations; Enterprise management fees: salary of management personnel, office expenses, travel expenses, fixed assets use fees, tools and appliances use fees, labor insurance fees, trade union funds, employee education funds, property insurance fees, financial fees, taxes (referring to property tax, vehicle and vessel use fees, land use tax, stamp duty, etc.). ) and others paid by enterprises according to regulations. Three. Profit = calculation base × profit rate The calculation base can be based on direct cost+indirect cost or labor cost+machinery cost or labor cost, and the profit rate is determined by the enterprise according to the competition situation when bidding. Four, taxes include business tax, urban maintenance and construction tax, education surcharge. The taxpayer is in the urban area, the tax rate is =3.4 1%, the taxpayer is in the county, the tax rate is =3.35%, and the tax rate is =3.22%. The taxes in the budget quotation can only be business tax, urban maintenance and construction tax and education surcharge.