銆€銆€銆愯€冮·鍠伕椤屻€�(2016骞�)鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2015骞�10鏈堥噰鍙栨姌鎵ｆ柟寮忛姺鍞波鐗╀竴鎵�锛岃┎鎵硅波鐗╀笉鍚▍閵峰敭椤�90000鍏�锛屾姌鎵ｉ9000鍏冿紝閵峰敭椤嶅拰鎶樻墸椤嶅湪鍚屼竴寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑銆傚凡鐭ュ鍊肩▍绋呯巼17%銆傜敳鍏徃鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楄▓绠楀垪寮忎腑锛屾纰虹殑鏄�(銆€)銆�

銆€銆€A.(90000-9000)×(1+17%)×17%=161109鍏�

銆€銆€B.90000×17%=15300鍏�

銆€銆€C.90000(1+17%)×17%=17901鍏�

銆€銆€D.(90000-9000)×17%=13770鍏�

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銆€銆€銆庣瓟妗堣В鏋愩€忕磵绋呬汉閲囧彇鎶樻墸鏂瑰紡閵峰敭璨ㄧ墿锛屽鏋滈姺鍞鍜屾姌鎵ｉ鍦ㄥ悓涓€寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑锛屽彲浠ユ寜鎶樻墸鍚庣殑閵峰敭椤嶅緛鏀跺鍊肩▍銆傛墍浠ョ敳鍏徃鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)澧炲€肩▍閵烽爡绋呴鐐猴細(90000-9000)×17%=13770鍏�銆�

銆€銆€銆愯€冮·鍠伕椤屻€�(2016骞�)浠ヨ垔鎻涙柊鎵嬫(j墨)100閮�锛屽惈绋呴姺鍞柈鍍圭偤3276鍏�锛岃垔鎵嬫(j墨)鍚▍閵峰敭鍠児鐐�234鍏�锛屽鍊肩▍绋呯巼17%锛屾噳(y墨ng)绱嶇▍澧炲€肩▍鐐�(銆€)銆�

銆€銆€A.3276×100÷(1+17%)×17%=47600鍏�

銆€銆€B.3276×100×17%=55692

銆€銆€C.(3276——234)×100÷(1+17%)×17%=44200

銆€銆€D.(3276——234)×100×17%=51714

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銆€銆€銆庣瓟妗堣В鏋愩€忕磵绋呬汉閲囧彇浠ヨ垔鎻涙柊鏂瑰紡閵峰敭璨ㄧ墿鐨�锛屾噳(y墨ng)鐣�(d膩ng)鎸夋柊璨ㄧ墿鐨勫悓鏈熼姺鍞児鏍肩⒑瀹氶姺鍞锛屼笉寰楁墸娓涜垔璨ㄧ墿鐨勬敹璩煎児鏍笺€�

銆€銆€銆愯€冮·澶氶伕椤屻€�(2016骞�)鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉璩奸€�(j矛n)璨ㄧ墿鐨勪笅鍒楅€�(j矛n)闋呯▍椤嶄腑锛屼笉寰楀緸閵烽爡绋呴涓姷鎵ｇ殑鏈�(銆€)銆�

銆€銆€A.鍥犵鐞嗕笉鍠勯€犳垚琚洔鐨勮臣閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋呯▍椤�

銆€銆€B.琚煼(zh铆)娉曢儴闁€渚濇硶娌掓敹鐨勮臣閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋呯▍椤�

銆€銆€C.琚煼(zh铆)娉曢儴闁€寮�(qi谩ng)浠よ嚜琛岄姺姣€鐨勮臣閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋呯▍椤�

銆€銆€D.鍥犲湴闇囬€犳垚姣€鎼嶇殑璩奸€�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋呯▍椤�

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銆€銆€銆愯€冮·涓嶅畾闋呴伕鎿囬銆�(2016骞�)鐢插埗钘ュ粻鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佺敓鐢�(ch菐n)鍜岄姺鍞檷澹撹棩锛岄檷绯栬棩鍙婂厤绋呰棩銆�2015骞�3鏈堟湁闂�(gu膩n)缍�(j墨ng)婵�(j矛)妤�(y猫)鍕�(w霉)濡備笅;

銆€銆€(1)璩奸€�(j矛n)闄嶅钘ュ師鏂�锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤85钀厓锛屾敮浠樺叾閬�(y霉n)杓歌不(f猫i)鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤1.32钀厓銆�

銆€銆€(2)璩奸€�(j矛n)鍏嶇▍钘ュ師鏂欙紝鍙栧緱鐨勫鍊肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤51钀�;鏀粯鍏堕亱(y霉n)杓歌不(f猫i)鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤0.88钀厓銆�

銆€銆€(3)閵峰敭闄嶅钘�600绠�锛屽彇寰楀惈绋呭鍊肩▍702钀厓锛屾矑鏀堕€炬湡鏈€€閭勫寘瑁濈鎶奸噾23.4钀厓銆�

銆€銆€(4)灏�10绠辫嚜鐢�(ch菐n)鐨勬柊鍨嬮檷澹撹棩璐堥€佺郸鏌愰啱(y墨)闄㈣嚚搴婁娇鐢紝鎴愭湰4.68钀厓/绠�锛岀劇鍚岄钘ュ搧閵峰敭鍍规牸銆�

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銆€銆€1.鐢插埗钘ュ粻涓嬪垪澧炲€肩▍閫�(j矛n)闋呯▍椤嶄腑锛屾簴(zh菙n)浜堟姷鎵ｇ殑鏄�(銆€)銆�

銆€銆€A.璩奸€�(j矛n)鍏嶇▍钘ュ師鏂欓亱(y霉n)杓歌不(f猫i)鐨勯€�(j矛n)闋呯▍椤�0.88钀厓

銆€銆€B.璩奸€�(j矛n)闄嶅钘ュ師鏂欓亱(y霉n)杓歌不(f猫i)鐨勯€�(j矛n)闋呯▍椤�1.32钀厓

銆€銆€C.璩奸€�(j矛n)闄嶅钘ュ師鏂欓€�(j矛n)闋呯▍椤�85钀厓

銆€銆€D.璩奸€�(j矛n)鍏嶇▍钘ュ師鏂欓€�(j矛n)闋呯▍椤�51钀厓

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銆€銆€銆庣瓟妗堣В鏋愩€忚臣閫�(j矛n)璨ㄧ墿鐢ㄤ簬澧炲€肩▍鍏嶇▍闋呯洰鍙婂厤绋呴爡鐩殑閬�(y霉n)杓歌不(f猫i)鐢ㄧ殑閫�(j矛n)闋呯▍椤嶄笉寰楁姷鎵�銆傞伕闋匒D涓嶉伕銆�

銆€銆€2.鐢插埗钘ュ粻鐣�(d膩ng)鏈堥姺鍞檷澹撹棩澧炲€肩▍閵烽爡鐨勪笅鍒楄▓绠椾腑锛屾纰虹殑鏄�(銆€)銆�

銆€銆€A.(702+23.4)×17%=123.318钀厓

銆€銆€B.(702+23.4)÷(1+17%)×17%=105.4钀厓

銆€銆€C.702×17%=119.34钀厓

銆€銆€D.[702+23.4÷(1+17%)]×17%=122.74钀厓

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銆€銆€3.鐢插埗钘ュ粻鐣�(d膩ng)鏈堣磮閫佹柊鍨嬮檷澹撹棩澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楄▓绠椾腑锛屾纰虹殑鏄�(銆€)銆�

銆€銆€A.10×4.68÷(1+17%)×17%=6.8钀厓

銆€銆€B.10×4.68×(1+10%)÷(1+17%)×17%=7.48钀厓

銆€銆€C.10×4.68×(1+10%)×17%=8.7516钀厓

銆€銆€D.10×4.68×17%=7.956钀厓

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