Price quantification device and method for gasification service of LNG receiving station and storage medium
By providing an LNG receiving station gasification service price quantization device and method that includes acquisition and decomposition modules, pricing calculation method generation modules and price quantization modules, the problem of gasification service price quantization that cannot be realized in the price supervision framework in the prior art is solved, and accurate and efficient price quantization is achieved.
Patent Information
- Application Number
- CN202411871580.1
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2024-12-18
- Publication Date
- 2025-04-11
AI Technical Summary
The existing technology lacks an effective and unified data processing solution, which leads to the inability to accurately and efficiently realize process-based and standardized LNG receiving station gasification service price quantification under the price supervision framework.
It provides an LNG receiving station gasification service price quantization device and method, including obtaining and decomposing modules, pricing calculation method generation modules and price quantization modules, through these modules, obtaining and decomposing gasification service pricing information, generating pricing calculation methods, and constructing a gasification service price quantitative model to quantify gasification service prices.
It has achieved accurate and efficient quantification of LNG receiving station gasification service prices under the price supervision framework, filling the gap in the lack of process and standardization in the existing technology, and ensuring the scientificity and efficiency of price supervision.
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Figure CN119809734A_ABST
Abstract
Description
Technical Field
[0001] The present application relates to the technical field of price quantification data processing for gasification services, and in particular to a price quantification device, method and storage medium for gasification services at an LNG receiving station. Background Art
[0002] LNG receiving stations are places that receive and store liquefied natural gas and distribute LNG in gas and liquid form according to the needs of downstream users. LNG receiving stations often require scientific management and efficient operation. Regulating the gasification service prices of LNG receiving stations is the key to scientific management of LNG receiving stations. Good gasification service price supervision of LNG receiving stations can promote fair and open receiving stations, promote the diversification of upstream gas supply entities, promote the construction of a natural gas competition market system, promote high-quality development of the natural gas industry, and ensure safe and stable energy supply. However, among the currently disclosed relevant technical solutions, there is a lack of effective and unified data processing solutions, which can accurately and efficiently realize the process-based and standardized quantification of LNG receiving station gasification service prices under the price supervision framework. Summary of the invention
[0003] The embodiment of the present application provides a device for quantifying the price of gasification services of an LNG receiving station, which may include:
[0004] An acquisition and decomposition module, used to acquire the pricing information of the gasification service of the LNG receiving station and decompose the data composition of the pricing information of the gasification service of the LNG receiving station;
[0005] A pricing calculation method generating module, used for generating a pricing calculation method for the LNG receiving station gasification service according to the decomposed data composition of the pricing information of the LNG receiving station gasification service;
[0006] The price quantification module is used to construct a receiving station gasification service price quantification model based on the pricing calculation method of the LNG receiving station gasification service and the data structure of the decomposed LNG receiving station gasification service pricing information, and quantify the gasification service price of the LNG receiving station through the receiving station gasification service price quantification model.
[0007] Optionally, the LNG receiving station gasification service price quantification device may further include:
[0008] A data interface building module is used to build a data interface between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model, and to use the data interface between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model.
[0009] As an option, the LNG receiving station gasification service price quantification device, wherein the data structure of the LNG receiving station gasification service pricing information may include: permitted cost, permitted revenue, taxes, gasification volume, gasification service permitted income and gasification service price.
[0010] As an option, the LNG receiving station gasification service price quantification device, wherein the allowable cost can be decomposed into depreciation, amortization and operation and maintenance costs.
[0011] As an option, in the LNG receiving station gasification service price quantification device, the calculation method of the permitted income may include:
[0012] An effective asset calculation unit, used to calculate effective assets, wherein the effective assets include: net value of fixed assets, net value of intangible assets and working capital;
[0013] An allowable rate of return determination unit, used to determine an allowable rate of return, the allowable rate of return is determined by factors such as the economic development level of the area where the LNG receiving station is located, factors such as industry development demand factors and user tolerance factors, and the allowable rate of return is less than or equal to 8%;
[0014] The permitted income calculation unit is used to calculate the permitted income based on the calculated effective assets and the determined permitted rate of return.
[0015] As an option, in the LNG receiving station gasification service price quantification device, the tax calculation method may include:
[0016] The corporate income tax calculation unit is used to calculate the corporate income tax, which is the tax that the LNG receiving station enterprise needs to pay on the income from providing gasification services;
[0017] A city maintenance and construction tax calculation unit, used to calculate the city maintenance and construction tax, which is specifically used for the maintenance and construction of the city;
[0018] The education surcharge calculation unit is used to calculate the education surcharge, which is a surcharge levied on enterprises and individuals paying value-added tax, and is specifically used to develop education.
[0019] Optionally, in the LNG receiving station gasification service price quantification device, the gasification amount is determined by:
[0020] The gasification amount is determined based on the actual gasification amount of the LNG receiving station. When the actual gasification amount of the LNG receiving station is lower than 60% of the determined gasification capacity, 60% of the determined gasification capacity is determined as the gasification amount.
[0021] The present application also provides a method for quantifying the price of gasification services at an LNG receiving station, which may include the following steps:
[0022] Acquire pricing information of gasification services of LNG receiving stations, and decompose data composition of the pricing information of gasification services of LNG receiving stations;
[0023] Generating a pricing calculation method for the LNG receiving station gasification service according to the decomposed data composition of the pricing information of the LNG receiving station gasification service;
[0024] Based on the pricing calculation method of the LNG receiving station gasification service and the data structure of the decomposed LNG receiving station gasification service pricing information, a LNG receiving station gasification service price quantification model is constructed, and the gasification service price of the LNG receiving station is quantified through the LNG receiving station gasification service price quantification model.
[0025] Optionally, the method for quantifying the price of gasification services at an LNG receiving station may further include the following steps:
[0026] A data interface is established between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model, and data is exchanged between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model through the data interface.
[0027] An embodiment of the present application also provides a storage medium, which may include a memory and a processor, wherein a computer program is stored in the memory, and when the computer program is executed by the processor, the steps of the method for quantifying the price of gasification service of the LNG receiving station are implemented.
[0028] Compared with the prior art, this application has at least the following beneficial effects:
[0029] 1. The LNG receiving station gasification service price quantification model in the LNG receiving station gasification service price quantification scheme of this application is constructed under the framework of price supervision and in combination with the operating characteristics of the LNG receiving station. It is based on an effective and unified data processing solution, so as to accurately and efficiently realize the process-based and standardized LNG receiving station gasification service price quantification under the price supervision framework, which fills the gap of the lack of process-based and standardized LNG receiving station gasification service price quantification scheme under the price supervision framework.
[0030] 2. The allowable costs and allowable revenues in the LNG receiving station gasification service price quantification model constructed in this application are approved by the price regulatory authorities under the price supervision framework through cost auditing. During the cost auditing and approval period, the financial data of the LNG receiving station gasification service price remains basically stable. Therefore, during the cost auditing and approval period, the approved income and profit levels of LNG receiving station enterprises also remain basically stable, providing reference data for LNG receiving station enterprises to control operating costs and maintain the market competitiveness of service prices.
[0031] 3. The data in the LNG receiving station gasification service price quantification model constructed in this application and the data in the receiving station project financial evaluation model can reference each other's interface. By adjusting the key parameters in the LNG receiving station gasification service price quantification model or the receiving station project financial evaluation model, the multi-scheme calculation of the LNG receiving station gasification service price can be automatically completed, and the LNG receiving station project benefit evaluation under different key parameter combinations can be obtained. The management role of the quantitative model in production and operation can be brought into play, and calculation tools can be provided for the corporate profit level of LNG receiving station enterprises subject to price supervision and the rationality of the gasification service price level approved by the price regulatory authorities. At the same time, it can also provide support tools and data basis for LNG receiving station enterprises to maintain a reasonable gasification service price level. BRIEF DESCRIPTION OF THE DRAWINGS
[0032] Figure 1 This is a structural block diagram of a device for quantifying the price of gasification services at an LNG receiving station according to an embodiment of the present application;
[0033] Figure 2 This is a flow chart of a method for quantifying the price of gasification services at an LNG receiving station according to an embodiment of the present application;
[0034] Figure 3 This is a block diagram of the storage medium structure of an embodiment of the present application;
[0035] Figure 4 This is a schematic diagram of quantifying the price of gasification services at an LNG receiving station according to an embodiment of the present application. DETAILED DESCRIPTION
[0036] Various aspects and features of the present application are described herein with reference to the accompanying drawings.
[0037] It should be understood that various modifications may be made to the embodiments of the present application. Therefore, the above description should not be considered as limiting, but only as an example of an embodiment. Other modifications within the scope and spirit of the present application will occur to those skilled in the art.
[0038] The accompanying drawings, which are incorporated in and constitute a part of the specification, illustrate embodiments of the present application and, together with the general description of the present application given above and the detailed description of the embodiments given below, serve to explain the principles of the present application.
[0039] These and other characteristics of the present application will become apparent from the following description of a preferred form of embodiment given as a non-limiting example with reference to the accompanying drawings.
[0040] It should also be understood that although the present application has been described with reference to some specific examples, those skilled in the art will be able to readily implement many other equivalent forms of the present application.
[0041] The above and other aspects, features and advantages of the present application will become more apparent in view of the following detailed description when taken in conjunction with the accompanying drawings.
[0042] Specific embodiments of the present application are described hereinafter with reference to the accompanying drawings; however, it should be understood that the embodiments applied for are merely examples of the present application, which may be implemented in a variety of ways. Well-known and / or repeated functions and structures are not described in detail to avoid unnecessary or redundant details that obscure the present application. Therefore, the specific structural and functional details applied for herein are not intended to be limiting, but merely serve as a basis and representative basis for the claims to teach those skilled in the art to use the present application in a variety of ways with substantially any suitable detailed structure.
[0043] This specification may use the phrases "in one embodiment," "in another embodiment," "in yet another embodiment," or "in other embodiments," all of which may refer to one or more of the same or different embodiments according to the present application.
[0044] The following is a detailed description of the method for quantifying the price of gasification services for an LNG receiving station according to an embodiment of the present application in conjunction with the accompanying drawings.
[0045] An LNG receiving station gasification service price quantification device according to an embodiment of the present application is as follows: Figure 1 As shown, it may specifically include:
[0046] An acquisition and decomposition module, used to acquire the pricing information of the gasification service of the LNG receiving station and decompose the data composition of the pricing information of the gasification service of the LNG receiving station;
[0047] A pricing calculation method generating module, used for generating a pricing calculation method for the LNG receiving station gasification service according to the decomposed data composition of the pricing information of the LNG receiving station gasification service;
[0048] The price quantification module is used to construct a receiving station gasification service price quantification model based on the pricing calculation method of the LNG receiving station gasification service and the data structure of the decomposed LNG receiving station gasification service pricing information, and quantify the gasification service price of the LNG receiving station through the receiving station gasification service price quantification model.
[0049] Exemplarily, a terminal such as a data collector connected to a computer can be used to obtain pricing information of gasification services at LNG receiving stations, and the computer decomposes the data structure of the pricing information of gasification services at LNG receiving stations. The computer constructs a quantitative model of gasification service prices at receiving stations, and the gasification service price of the LNG receiving station is quantified by the quantitative model of gasification service prices at receiving stations. The device for obtaining pricing information of gasification services at LNG receiving stations is not limited to a data collector, but can also be other terminals that can perform data collection, and the electronic device for constructing a quantitative model of gasification service prices at receiving stations is not limited to a computer.
[0050] Through the technical solutions in the above embodiments, the gap of the lack of a process-based and standardized quantification scheme for the price of LNG receiving station gasification services under the price supervision framework is filled.
[0051] In one implementation, the LNG receiving station gasification service price quantification device may further include:
[0052] A data interface building module is used to build a data interface between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model, and to use the data interface between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model.
[0053] Exemplarily, when the data interface is established, the interaction mode and data exchange mode between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model are defined, so that the interaction between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model is standardized, thereby facilitating the calculation of the benefits of the LNG receiving station through the LNG receiving station project financial evaluation model, so as to solve the problem of how to perform process-based and standardized LNG receiving station benefit calculation under the price supervision framework.
[0054] In one implementation, the LNG receiving station gasification service price quantification device, wherein the data structure of the LNG receiving station gasification service pricing information may include: permitted cost, permitted revenue, tax, gasification volume, gasification service permitted income and gasification service price.
[0055] In the above embodiment, the data structure of the pricing information of the gasification service of the LNG receiving station is decomposed into: permitted cost, permitted revenue, tax, gasification volume, permitted revenue of gasification service and gasification service price. Since the data of permitted cost, permitted revenue, tax, gasification volume, permitted revenue of gasification service and gasification service price are easy to obtain, a quantitative model of the gasification service price of the receiving station can be constructed conveniently and efficiently.
[0056] In one implementation, the LNG receiving station gasification service price quantification device, wherein the allowable cost can be specifically decomposed into depreciation, amortization and operation and maintenance costs.
[0057] In the above embodiment, the allowable cost is further decomposed into depreciation, amortization and operation and maintenance costs, so that a quantitative model of the gasification service price of the receiving station can be further constructed conveniently and efficiently.
[0058] In one implementation, the LNG receiving station gasification service price quantification device, wherein the calculation method of the permitted income may include:
[0059] An effective asset calculation unit, used to calculate effective assets, wherein the effective assets include: net value of fixed assets, net value of intangible assets and working capital;
[0060] An allowable rate of return determination unit, used to determine an allowable rate of return, the allowable rate of return is determined by factors such as the economic development level of the area where the LNG receiving station is located, factors such as industry development demand factors and user tolerance factors, and the allowable rate of return is less than or equal to 8%;
[0061] The permitted income calculation unit is used to calculate the permitted income based on the calculated effective assets and the determined permitted rate of return.
[0062] Exemplarily, a computer can be used to calculate effective assets, determine the permitted rate of return, and calculate the permitted return, and the permitted return can be calculated very accurately. The device for calculating effective assets, determining the permitted rate of return, and calculating the permitted return can also be other electronic devices capable of intelligent computing.
[0063] In one implementation, the LNG receiving station gasification service price quantification device, wherein the tax calculation method may include:
[0064] The corporate income tax calculation unit is used to calculate the corporate income tax, which is the tax that the LNG receiving station enterprise needs to pay on the income from providing gasification services;
[0065] A city maintenance and construction tax calculation unit, used to calculate the city maintenance and construction tax, which is specifically used for the maintenance and construction of the city;
[0066] The education surcharge calculation unit is used to calculate the education surcharge, which is a surcharge levied on enterprises and individuals paying value-added tax, and is specifically used to develop education.
[0067] For example, the corporate income tax, urban maintenance and construction tax and education surcharge can be calculated separately first, and then the sum of the corporate income tax, urban maintenance and construction tax and education surcharge can be calculated to obtain the tax, that is: tax = corporate income tax + urban maintenance and construction tax + education surcharge.
[0068] In one implementation, the LNG receiving station gasification service price quantification device, wherein the gasification amount is determined by:
[0069] The gasification amount is determined based on the actual gasification amount of the LNG receiving station. When the actual gasification amount of the LNG receiving station is lower than 60% of the determined gasification capacity, 60% of the determined gasification capacity is determined as the gasification amount.
[0070] Through the technical solution in the above embodiment, the determined gasification amount can be no less than 60% of the approved gasification capacity.
[0071] A method for quantifying the price of gasification services at an LNG receiving station according to an embodiment of the present application is as follows: Figure 2 As shown, the following steps may be specifically included:
[0072] S1. Obtain pricing information of gasification services of an LNG receiving station, and decompose the data composition of the pricing information of gasification services of an LNG receiving station.
[0073] S2. Generate a pricing calculation method for the LNG receiving station gasification service based on the decomposed data structure of the LNG receiving station gasification service pricing information.
[0074] S3. Based on the pricing calculation method of the LNG receiving station gasification service and the data composition of the decomposed pricing information of the LNG receiving station gasification service, a price quantification model for the LNG receiving station gasification service is constructed, and the price of the LNG receiving station gasification service is quantified through the LNG receiving station gasification service price quantification model.
[0075] In one implementation, the method for quantifying the price of gasification services at an LNG receiving station may further include the following steps:
[0076] A data interface is established between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model, and data is exchanged between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model through the data interface.
[0077] like Figure 3As shown, the storage medium of the embodiment of the present application may include a memory and a processor, wherein the memory stores a computer program, and when the computer program is executed by the processor, the steps of the method for quantifying the price of gasification service of the LNG receiving station are implemented.
[0078] In one implementation, a method for quantifying the price of gasification services at an LNG receiving terminal, such as Figure 4 As shown, the specific steps include:
[0079] Step 1: Decompose the data composition of the pricing method of LNG receiving station gasification services.
[0080] The pricing method for gasification services of LNG receiving stations can be: first determine the gasification service cost and the permitted income under the price supervision framework to determine the permitted income, and then divide it by the gasification volume to determine the gasification service price. The main steps are as follows:
[0081] Determine the business operation model of the LNG receiving station project, and judge whether the business operation model of the LNG receiving station project is the "processing model" or the "product purchase and sales model". If the business operation model of the LNG receiving station project is the "processing model", the gasification service pricing method shall apply; if the business operation model of the LNG receiving station project is the "product purchase and sales model", the gasification service pricing method shall not apply.
[0082] The data source for price calculation is determined based on the stage of the LNG receiving station project. The data source for LNG gasification service pricing is determined based on the feasibility study report, preliminary design documents or actual financial data of production operations, depending on the stage of the LNG receiving station project, such as feasibility study, preliminary design and production operation.
[0083] The meaning of each item of data in the calculation formula of the gasification service pricing method for the receiving station is clarified. The main steps for clarifying the meaning of each item of data in the calculation formula of the gasification service pricing method for the receiving station are as follows:
[0084] The formula for the gasification service pricing method is listed, and the formula for the gasification service pricing method is as follows:
[0085] Gasification service permitted income = permitted cost + permitted income + taxes.
[0086] The data composition of the allowable cost is determined, and the allowable cost is calculated as follows:
[0087] Allowable cost = depreciation + amortization + operation and maintenance expenses.
[0088] Allowable costs may include depreciation, amortization, and operation and maintenance costs related to gasification services. Allowable costs are generally approved by cost audits under the price regulatory framework.
[0089] The data composition of the permitted income is determined, and the permitted income is calculated as follows:
[0090] Allowable return = effective assets × allowed rate of return.
[0091] Effective assets are assets related to gasification services invested by LNG receiving station enterprises that can accrue income. The effective assets may include net fixed assets, net intangible assets and working capital, but may not include fixed assets and intangible assets formed by free investment from the government and society, as well as other assets such as auxiliary businesses and diversified operations; intangible assets for which income can be accrued mainly include land use rights, software, etc.; working capital for which income can be accrued refers to the working capital required by the receiving station enterprises for the normal operation of providing liquefied natural gas gasification services; the net value of fixed assets and net intangible assets are determined by the original value of fixed assets and intangible assets that can be depreciated and amortized and included in the pricing cost in the last year of the price supervision period, and the corresponding book value is determined through cost auditing under the price supervision framework; working capital can be determined at 20% of the operation and maintenance fees; the value of the allowable income is determined by comprehensively considering factors such as the level of regional economic development, industry development needs, and user affordability, and the allowable rate of return basically does not exceed 8%.
[0092] The data composition of the tax is determined, and the tax is calculated as follows:
[0093] Taxes = corporate income tax + urban maintenance and construction tax + education surcharge.
[0094] Taxes may include corporate income tax, urban maintenance and construction tax and education surcharge.
[0095] Step 2: Establish a calculation formula for the pricing method of gasification services at the receiving station and decompose the data composition of each item in the calculation formula.
[0096] According to the data structure of the gasification service pricing method of the receiving station decomposed in step 1, a complete calculation formula is established:
[0097] Gasification service price = permitted income / gasification volume = (permitted cost + permitted income +
[0098] Tax)÷gasification amount.
[0099] Decompose the components of allowable costs and the corresponding calculation methods.
[0100] The steps for further decomposing the allowable cost calculation formula in step 1 are as follows:
[0101] Calculate depreciation. The depreciation is the cost of fixed assets related to gasification services, which is accrued according to the prescribed method, years and estimated net residual value rate. The depreciation method generally adopts the straight-line method. The specific calculation formula for annual depreciation can be:
[0102]
[0103] Calculate the amortization expense, which is the expense accrued for the intangible assets related to gasification services in accordance with the prescribed method and period. The calculation formula is:
[0104]
[0105] Calculate the operation and maintenance fee, which is the fee incurred to maintain the normal operation of the gasification service, which may include gasification costs, management fees, sales expenses, etc. The operation and maintenance fee calculation formula may be:
[0106] Operation and maintenance costs = gas transmission costs + management costs + sales costs,
[0107] Calculate the gasification cost, which may include material costs, fuel power costs, repair costs, employee salaries, gasification loss costs and other related costs. The calculation formula for the gasification cost may be:
[0108] Gasification cost = material cost + fuel power cost + repair cost + employee salary +
[0109] Gasification loss fee + other related expenses;
[0110] in:
[0111] Material costs refer to the costs of raw materials, auxiliary materials and other direct materials consumed in maintaining the operation of gasification services;
[0112] Fuel and power costs refer to the costs of water, electricity, oil and gas used to maintain the normal operation of gasification services;
[0113] Repair costs refer to the costs incurred for repair and maintenance activities to maintain the normal operation of gasification services;
[0114] Employee remuneration refers to various forms of remuneration given to employees and other related expenses, mainly including wages, welfare expenses, basic medical insurance premiums, basic pension insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums, supplementary medical insurance premiums and supplementary pension insurance premiums paid for employees, housing provident funds, union funds and education and training fees;
[0115] Gasification loss fee refers to the fee calculated due to natural gas loss during the gasification service process;
[0116] Other related expenses refer to other related expenses incurred by LNG receiving station enterprises in providing normal gasification services in addition to the above cost factors, such as safety production fees.
[0117] Calculate management expenses, which are the various expenses incurred by the management department of the LNG receiving station enterprise for organizing and managing gasification payment, which may include travel expenses, conference expenses, office expenses, business entertainment expenses, overseas expenses, material consumption and amortization of low-value consumables, etc., but do not include management staff salaries, depreciation and amortization expenses. The calculation formula for management expenses can be:
[0118] Administrative expenses = travel expenses + conference expenses + office expenses + business entertainment expenses + overseas expenses + material consumption + amortization of low-value consumables + other related expenses;
[0119] Calculate sales expenses, which are the various expenses incurred by the LNG receiving station enterprise in the process of providing gasification services, but do not include sales staff salaries, depreciation and amortization expenses.
[0120] Calculate the relevant taxes included in the pricing cost. The relevant taxes included in the pricing cost may include vehicle and vessel use tax, property tax, land use tax, stamp duty, etc. The calculation formula for the relevant taxes included in the pricing cost can be:
[0121] Taxes included in pricing costs = vehicle and vessel use tax + property tax + land use tax + stamp duty,
[0122] Calculate shared costs, which may include: costs and assets shared by gasification services and other services. The shared costs can be reasonably allocated based on cost drivers, business volume ratio, fixed asset original value ratio, and revenue ratio.
[0123] Decompose the composition of the permitted income and the corresponding calculation method, and further decompose the permitted income calculation formula in step 1. The main steps of the further decomposition are as follows:
[0124] Calculate the effective assets, which are the assets invested by the receiving station enterprise and related to gasification services that can be accrued for income, and may include the net value of fixed assets, the net value of intangible assets and working capital. The calculation formula for the effective assets can be:
[0125] Effective assets = net value of fixed assets + net value of intangible assets + working capital,
[0126] Calculate the net value of fixed assets. Fixed assets that can be depreciated refer to the assets related to the receiving station and gasification services approved by the competent industry investment authorities. The original value can be determined at historical cost without considering the assessed value-added part. The net value of fixed assets is calculated based on the book value corresponding to the fixed assets that can be depreciated in the last year of the price supervision period, and is approved through cost audit under the price supervision framework. The calculation formula for the net value of fixed assets can be:
[0127] Net fixed assets t = Net value of fixed assetst-1 - Depreciation t ,
[0128] In the formula, t represents the tth year, and t-1 represents the t-1th year.
[0129] In calculating the net value of intangible assets, the intangible assets that can be amortized refer to the assets related to the receiving stations and gasification services approved by the competent industry investment authorities. The original value is determined at historical cost and does not include goodwill. The net value of intangible assets is calculated based on the book value of the intangible assets that can be amortized in the last year of the price supervision period under the price supervision framework. The calculation formula for the net value of intangible assets can be as follows after cost audit and approval:
[0130] Net intangible assets t = Net value of intangible assets t-1 - Amortization t ,
[0131] In the formula, t represents the tth year, and t-1 represents the t-1th year.
[0132] Calculate the working capital, which refers to the working capital required by the receiving station enterprise for normal operation of providing gasification services, which can be determined as 20% of the operation and maintenance fee. The calculation formula of the working capital can be:
[0133] Working capital = operation and maintenance fee × 20%;
[0134] Determine the allowable rate of return. The value of the allowable rate of return can be determined by comprehensively considering factors such as the regional economic development level, industry development needs and user affordability. The allowable rate of return basically does not exceed 8%.
[0135] The permitted income can be calculated based on the valid assets calculated in the above steps and the determined permitted rate of return. The calculation formula of the permitted income can be:
[0136] Allowable income = (net value of fixed assets + net value of intangible assets + operation and maintenance expenses × 20%) × allowable rate of return;
[0137] Decomposing the composition of taxes and the corresponding calculation method, the tax calculation formula can be further decomposed into the following steps:
[0138] Calculate corporate income tax, which can be the tax levied on the income from gasification services provided by LNG receiving station enterprises. First calculate the taxable income of the enterprise, then use the appropriate tax rate to calculate the corporate income tax, and use and explain the relevant income tax preferences. The calculation formula for the corporate income tax can be:
[0139] Income tax = taxable income × income tax rate;
[0140] Taxable income = total profit - tax adjustment items = gasification service operating income + subsidy income (related to income) - total cost of gasification services - value-added tax surcharge -
[0141] Used to make up for losses in previous years.
[0142] The urban maintenance and construction tax is calculated based on the value-added tax paid in relation to gasification service income and the tax paid is calculated at the prescribed tax rate. The urban maintenance and construction tax is specifically used for urban maintenance and construction and its calculation formula can be:
[0143] Urban maintenance and construction tax = value-added tax on gasification service income × tax rate;
[0144] Calculate the education surcharge, which is a surcharge imposed on enterprises and individuals that pay value-added tax. The education surcharge is specifically used to develop local education, and may include the education surcharge and the local education surcharge. The calculation formula for the education surcharge may be:
[0145] Educational surcharge = VAT on gasification service income × (educational surcharge rate +
[0146] Local education fee surcharge standard);
[0147] Determine the gasification volume. The gasification volume of the LNG receiving station is usually approved based on the actual gasification volume. When the actual gasification volume is lower than 60% of the approved gasification capacity, it can be determined according to 60% of the approved gasification capacity.
[0148] Calculate the permitted income and price of gasification services. The permitted income and price of gasification services are calculated based on the permitted cost, permitted income, tax and gasification volume calculated in the above steps. The calculation formula can be:
[0149] Gasification service income = (depreciation + amortization + operation and maintenance expenses) +
[0150] (Net value of fixed assets + net value of intangible assets + operation and maintenance fees × 20%) × permitted rate of return + (corporate income tax + urban maintenance and construction tax + education surcharge);
[0151] Gasification service price = gasification service permitted income ÷ gasification volume;
[0152] Step 3: Build a price quantification model for gasification service of receiving station under the price supervision framework, and build a data interface between the price quantification model for gasification service of receiving station and the project financial evaluation model. The project financial evaluation model calculates the benefits of the LNG receiving station by using data from the price quantification model for gasification service of receiving station.
[0153] According to the calculation formula of the gasification service pricing method for receiving stations established in step 2, a quantitative model of gasification service price for receiving stations under the price supervision framework is constructed. Its specific form can be shown in the following table:
[0154]
[0155] According to the gasification service price quantification model for the receiving station under the price supervision framework constructed in step 3 above, a data interface is established between the gasification service permitted income of the gasification service price quantification model for the receiving station under the price supervision framework and the gasification service operating income of the receiving station project financial evaluation model. The specific form of the data interface can be shown in the following table. The gasification service operating income data in the following table corresponds to the gasification service permitted income data of the gasification service price quantification model for the receiving station:
[0156]
[0157] According to the data interface for mutually referencing data between the receiving station gasification service price quantification model under the price supervision framework and the receiving station project financial evaluation model established in the above steps, the benefit calculation of the gasification service of the LNG receiving station project is performed. The benefit calculation method may include the following steps:
[0158] Step a: Calculate the financial internal rate of return of the gasification service provided by the LNG receiving station project, and then compare the financial internal rate of return with the benchmark rate of return of the receiving station project. When the financial internal rate of return is greater than or equal to the industry benchmark rate of return, the LNG receiving station project is considered to be financially feasible. The specific calculation formula can be:
[0159]
[0160] In the formula, CI represents cash inflow, CO represents cash outflow, n represents the number of years in the project calculation period, (CI-CO) t represents the net cash flow in year t, and FIRR represents the financial internal rate of return.
[0161] Step b: Calculate the financial net present value of the gasification service provided by the LNG receiving station project. When the financial net present value is greater than or equal to zero, it means that it is financially feasible. The calculation formula of the financial net present value can be:
[0162]
[0163] In the formula, FNPV represents the financial net present value, i c represents the benchmark rate of return, n represents the number of years in the project calculation period, (CI-CO) t (1+i c ) -tRepresents the net cash flow in the tth year of the project calculation period.
[0164] The above embodiments are only exemplary embodiments of the present application and are not intended to limit the present application. The protection scope of the present application is defined by the claims. Those skilled in the art may make various modifications or equivalent substitutions to the present application within the essence and protection scope of the present application, and such modifications or equivalent substitutions shall also be deemed to fall within the protection scope of the present application.
Claims
1. A device for quantifying the price of gasification services at an LNG receiving station, characterized in that: include: An acquisition and decomposition module, used to acquire the pricing information of the gasification service of the LNG receiving station and decompose the data composition of the pricing information of the gasification service of the LNG receiving station; A pricing calculation method generating module, used for generating a pricing calculation method for the LNG receiving station gasification service according to the decomposed data composition of the pricing information of the LNG receiving station gasification service; The price quantification module is used to construct a receiving station gasification service price quantification model based on the pricing calculation method of the LNG receiving station gasification service and the data structure of the decomposed LNG receiving station gasification service pricing information, and quantify the gasification service price of the LNG receiving station through the receiving station gasification service price quantification model.
2. The LNG receiving station gasification service price quantification device according to claim 1, characterized in that: Also includes: A data interface building module is used to build a data interface between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model, and to use the data interface between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model.
3. The LNG receiving station gasification service price quantification device according to claim 1, characterized in that: in, The data structure of the LNG receiving station gasification service pricing information includes: permitted cost, permitted income, taxes, gasification volume, gasification service permitted income and gasification service price.
4. The LNG receiving station gasification service price quantification device according to claim 3 is characterized in that: in, The allowable costs are broken down into depreciation, amortization and operation and maintenance costs.
5. The LNG receiving station gasification service price quantification device according to claim 3 is characterized in that: in, The calculation method of the permitted income includes: An effective asset calculation unit, used to calculate effective assets, wherein the effective assets include: net value of fixed assets, net value of intangible assets and working capital; An allowable rate of return determination unit, used to determine an allowable rate of return, the allowable rate of return is determined by factors such as the economic development level of the area where the LNG receiving station is located, factors such as industry development demand factors and user tolerance factors, and the allowable rate of return is less than or equal to 8%; The permitted income calculation unit is used to calculate the permitted income based on the calculated effective assets and the determined permitted rate of return.
6. The LNG receiving station gasification service price quantification device according to claim 3, characterized in that: in, The tax is calculated as follows: The corporate income tax calculation unit is used to calculate the corporate income tax, which is the tax that the LNG receiving station enterprise needs to pay on the income from providing gasification services; A city maintenance and construction tax calculation unit, used to calculate the city maintenance and construction tax, which is specifically used for the maintenance and construction of the city; The education surcharge calculation unit is used to calculate the education surcharge, which is a surcharge levied on enterprises and individuals paying value-added tax, and is specifically used to develop education.
7. The LNG receiving station gasification service price quantification device according to claim 3, characterized in that: in, The gasification amount is determined by: The gasification amount is determined based on the actual gasification amount of the LNG receiving station. When the actual gasification amount of the LNG receiving station is lower than 60% of the determined gasification capacity, 60% of the determined gasification capacity is determined as the gasification amount.
8. A method for quantifying the price of gasification services at an LNG receiving station, characterized in that: The following steps are involved: Acquire pricing information of gasification services of LNG receiving stations, and decompose data composition of the pricing information of gasification services of LNG receiving stations; Generating a pricing calculation method for the LNG receiving station gasification service according to the decomposed data composition of the pricing information of the LNG receiving station gasification service; Based on the pricing calculation method of the LNG receiving station gasification service and the data structure of the decomposed LNG receiving station gasification service pricing information, a LNG receiving station gasification service price quantification model is constructed, and the gasification service price of the LNG receiving station is quantified through the LNG receiving station gasification service price quantification model.
9. The method for quantifying the price of gasification services at an LNG receiving station according to claim 8, characterized in that: The following steps are also included: A data interface is established between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model, and data is exchanged between the LNG receiving station gasification service price quantification model and the LNG receiving station project financial evaluation model through the data interface.
10. A storage medium, comprising a memory and a processor, wherein a computer program is stored in the memory, wherein: When the computer program is executed by a processor, the steps of the method for quantifying the price of gasification services of an LNG receiving station as described in any one of claims 8 to 9 are implemented.