The paper-plastic lamination packing boxes can keep organic green tea well.

The paper-plastic lamination packing boxes can keep organic green tea well. (8), operating income and annual sales taxes and surcharges. Product pricing estimate is 26 yuan / bottle (ex-factory price, excluding tax). VAT rate of 17%. This product uses the price of foreign tax to consider the VAT. Urban and rural maintenance and construction tax, education surtax, value-added tax of 3% to 7% of the VAT provision. Operating income and annual sales taxes and surcharges in Table 3 (9) cost estimates. The total cost estimates in Table 6 a value of fixed assets In addition to the cost of the project, including construction period interest, preparation costs and other expenses in the cost of fixed assets.
The protective properties of the paper-plastic lamination packing boxes to keep organic green tea are very satisfying. Fixed assets at cost = project cost + construction period interest + reserve fund plus other expenses in the cost of fixed assets = 2709.8 +86.04 +272.04 +302.1 = 33.6998 million yuan in fixed assets depreciated average number of years, the depreciation period of 10 years, residual value was 5%. Annual depreciation = 3.2015 million yuan, fixed assets depreciation cost estimates are shown in Table 4 b. Intangible assets of $ 286 million in other costs, the average number of years, according to eight years amortization of other assets $ 107 million amortized over 5 years.
 Intangible assets and other assets amortization expense calculation are shown in Table 5 c. Repairs calculation (5% of the sales revenue extraction). Repairs = 10400 * 5% = $ 5.2 million (d) Other costs (5% of sales revenue extraction) = 10400 * 5% = $ 5.2 million of other expenses. The paperboard used to make paper-plastic lamination packing boxes to keep organic green tea is painted with a layer of moisture-proofing coating. cost of sales cost of sales (15% of the sales revenue extraction) = 10 400 * 15% = 15.6 million yuan (f) management fees (1.5% estimate of the wages and welfare) management cost = 270.86 * g, 150% = 406.29 million borrowers interest calculation. Normal working capital loan interest = 1092 * 6% = 65.52 million long-term loans interest calculation are shown in Table 7.
During the operation of accrued interest included in finance costs. Fixed and variable costs. Variable costs, including purchased raw materials, purchased fuel and power costs, and liquidity, interest on borrowings. The fixed costs include the costs to variable costs, in addition to total cost. Variable costs = purchased raw materials fee + purchased fuel and power costs + interest on working capital loan is a fixed cost = total cost - variable cost (10) profit and profit distribution. Profit and profit distribution is shown in table 8. The rigidity of the protective properties of the paper-plastic lamination packing boxes to keep organic green tea is also very good.
Income tax is 25% of the total profit or take, the statutory surplus reserve in 10% of the profit after tax take. Third, financing, investment cash flow statement, analysis in Table 9. Evaluation index calculated in accordance with the table: Project Financial Internal Rate of Return (FIRR) was 19% (before tax), the project investment financial net present value (ic = 10%) (before tax) of 24.5579 million yuan: Project Financial Internal Rate of Return (FIRR) was 16% (after tax). Project investment financial internal rate of return greater than the benchmark rate of return on the earnings .Provided the organic green tea leaves are wrapped in smaller plastic bags before they are stored in paper-plastic lamination packing boxes, the quality properties of tealeaves will stay longer.