榛炴搳鏌ョ湅>>>2019涓€绱氶€犲児宸ョ▼甯€婃渚嬪垎鏋愩€嬫ā鎿│椤屽強绛旀(鍖附)

2019骞翠竴绱氶€犲児宸ョ▼甯€冭│鍫卞悕闋愯▓8鏈堜唤闁嬪锛岀偤浜嗛伩鍏嶉尟閬庡牨鍚嶆檪闁�锛屼綘鍙互 鍏嶈不闋愮磩鐭俊鎻愰啋銆�

銆愯儗鏅硣鏂欍€�

鎿缓鏌愬伐妤�(y猫)鎬х敓鐢�(ch菐n)闋呯洰锛屽缓瑷�(sh猫)鏈熺偤2 骞�锛岄亱鐕熸湡鐐�6 骞�?锛涱姦A(ch菙)鏁�(sh霉)鎿�(j霉)濡備笅锛�

(1) 鍥哄畾璩囩敘(ch菐n)鎶曡硣浼扮畻椤嶇偤2200 钀厓(鍚缓瑷�(sh猫)鏈熻哺娆惧埄鎭�80 钀厓锛屼笉鍚彲鎶垫墸鐨勯€查爡绋呴)锛屽叾涓細闋愯▓褰㈡垚鍥哄畾璩囩敘(ch菐n)2080 钀厓锛岀劇褰㈣硣鐢�(ch菐n)120 钀厓銆傚浐瀹氳硣鐢�(ch菐n)浣跨敤骞撮檺鐐�8 骞达紝娈樺€肩巼鐐�5%锛屾寜骞冲潎骞撮檺娉曡▓绠楁姌鑸�銆傚湪閬嬬嚐鏈熸湯鍥炴敹鍥哄畾璩囩敘(ch菐n)浣欏€笺€傜劇褰㈣硣鐢�(ch菐n)鍦ㄩ亱鐕熸湡鍏�(n猫i)鍧囧嫽鏀�?c猫)姘ゆ潃灏�?/p>

(2) 鏈爡鐩浐瀹氳硣鐢�(ch菐n)鎶曡硣涓嚜鏈夎硣閲戠偤520 钀厓锛屽浐瀹氳硣鐢�(ch菐n)鎶曡硣璩囬噾渚嗘簮鐐鸿哺娆惧拰鑷湁璩囬噾銆傚缓瑷�(sh猫)鏈熻哺娆剧櫦(f膩)鐢熷湪绗�2 骞�锛岃哺娆惧勾鍒╃巼10%锛岄倓娆炬柟寮忕偤鍦ㄩ亱鐕熸湡鍏�(n猫i)绛夐鍎熼倓鏈伅銆�

(3) 娴佸嫊璩囬噾800 钀厓锛屽湪闋呯洰瑷堢畻鏈熸湯鍥炴敹銆傛祦鍕曡硣閲戣哺娆惧埄鐜囩偤3%锛岄倓娆炬柟寮忕偤閬嬬嚐鏈熷収(n猫i)姣忓勾鏈彧閭勬墍娆犲埄鎭�锛岄爡鐩湡鏈劅閭勬湰閲�銆�

(4) 闋呯洰鎶曠敘(ch菐n)鍗抽仈鐢�(ch菐n)锛岃ō(sh猫)瑷堢敓鐢�(ch菐n)鑳藉姏鐐�100 钀欢锛岄爯瑷堢敘(ch菐n)鍝佸敭鍍圭偤30 鍏�/浠�(涓嶅惈绋�)锛屽鍊肩▍绋呯巼鐐�

17%锛屽鍊肩▍闄勫姞鐨勭▍鐜囩偤6%锛屼紒妤�(y猫)鎵€寰楃▍绋呯巼鐐�15%銆傛寜鐓цō(sh猫)瑷堢敓鐢�(ch菐n)鑳藉姏闋愯▓鐨勫勾缍�(j墨ng)鐕熸垚鏈偤1700 钀厓

(涓嶅惈鍙姷鎵ｇ殑閫查爡绋呴)锛屽彲鎶垫墸鐨勯€查爡绋呴鐐�210 钀€�

(5) 缍�(j墨ng)鐕熸垚鏈殑2%瑷堝叆鍥哄畾鎴愭湰(鍙︼細鎶樿垔璨�銆佹敜閵疯不銆佸埄鎭敮鍑哄潎鎳夎▓鍏ュ浐瀹氭垚鏈�)銆�

(6) 琛屾キ(y猫)鐨勭附鎶曡硣鏀剁泭鐜囩偤20%锛岃妤�(y猫)璩囨湰閲戝噲鍒╂饯鐜囩偤25%銆�

鍟忛锛�

1. 瑷堢畻瑭查爡鐩櫦(f膩)鐢熷缓瑷�(sh猫)鏈熻哺娆剧殑鏁�(sh霉)椤�锛屽苟濉叆闋呯洰璩囬噾鎶曞叆琛ㄤ腑銆�

2. 濉闋呯洰闀锋湡鍊熸閭勬湰浠樻伅瑷堝妰琛ㄣ€�

3. 绶ㄥ埗闋呯洰鐨勭附鎴愭湰璨荤敤浼扮畻琛�(涓嶅惈鍙姷鎵ｇ殑閫查爡绋呴)銆�

4. 瑷堢畻闋呯洰鐨勭泩铏у钩琛＄敘(ch菐n)閲忓拰鐩堣櫑骞宠　鍠児锛屽皪闋呯洰閫茶鐩堣櫑骞宠　鍒嗘瀽(鍠綅鐢�(ch菐n)鍝佸彲鎶垫墸鐨勯€查爡绋呴鐐�2.1

鍏�/浠�)銆�

5. 瑷堢畻閬嬬嚐鏈熺涓€骞村噲鍒╂饯銆佹伅绋呭墠鍒╂饯鍜屾伅绋呮姌鑸婃敜閵峰墠鍒╂饯(娉曞畾鐩堜綑鍏⿳閲戞寜鍑堝埄娼ょ殑10%鎻愬彇锛� 鍏朵粬鍒嗛厤涓嶈€冩叜)锛屽苟瑷堢畻閬嬬嚐鏈熺涓€骞寸殑绺芥姇璩囨敹鐩婄巼銆侀爡鐩硣鏈噾鍑堝埄娼ょ巼銆�

6. 瑷堢畻閬嬬嚐鏈熺涓€骞撮爡鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忚〃涓殑鍑堢従(xi脿n)閲戞祦閲�.

7. 闋呯洰鐨勬姇璩囬銆佸柈浣嶇敘(ch菐n)鍝佸児鏍煎拰骞寸稉(j墨ng)鐕熸垚鏈湪鍒濆鍊肩殑鍩虹(ch菙)涓婂垎鍒ヨ畩鍕�±10%鏅傚皪鎳夌殑璨″嫏鍑堢従(xi脿n)鍊肩殑瑷堢畻绲�(ji茅)鏋滆琛�1.2銆傛牴鎿�(j霉)瑭茶〃鐨勬暩(sh霉)鎿�(j霉)鍒楀紡瑷堢畻鍚勫洜绱犵殑鏁忔劅绯绘暩(sh霉)锛屽苟灏�3 鍊嬪洜绱犵殑鏁忔劅鎬ч€茶鎺掑簭銆傛牴鎿�(j霉)琛ㄤ腑鐨勬暩(sh霉)鎿�(j霉)绻埗鍠洜绱犳晱鎰熸€у垎鏋愬湒锛屽垪寮忚▓绠楀苟鍦ㄥ湒涓鍑哄柈浣嶇敘(ch菐n)鍝佸児鏍肩殑鑷ㄧ晫榛�銆�(瑷堢畻绲�(ji茅)鏋滃潎淇濈暀鍏╀綅灏忔暩(sh霉))

銆愯│椤岃В鏋愩€戯細

鍟忛1锛�

寤鸿ō(sh猫)鏈熻哺娆鹃=2200-(260+260)-80=1600(钀厓) 闋呯洰璩囬噾鎶曞叆琛ㄥ柈浣嶏細钀厓

鍟忛2锛�

闋呯洰闀锋湡鍊熸閭勬湰浠樻伅瑷堝妰琛ㄥ柈浣嶏細钀厓

姣忓勾鎳夐倓鏈伅鍜�=1680×(A/P,10%,6)=385.74(钀厓) 鍟忛3锛�

骞存姌鑸婅不=[2080×(1-5%)]÷8=247 (钀厓) 骞存敜閵疯不=120÷6=20 (钀厓)

闋呯洰绺芥垚鏈不鐢ㄤ及绠楄〃鍠綅锛氳惉鍏�

娉細鍙畩鎴愭湰=1700×98%锛屽浐瀹氭垚鏈�=绺芥垚鏈不鐢�-鍙畩鎴愭湰=2150-1666=484 鍟忛4锛�

骞村钩鍧囧浐瀹氭垚鏈�

=(484+465.23+441.27+414.93+385.95+354.07)÷6=424.24(钀厓)

鍠綅鐢�(ch菐n)鍝佸彲璁婃垚鏈�=1666÷100=16.66(鍏�/浠�)

0=30Q-424.24-16.66 Q-(30Q×17%-2.1 Q)×6%

鐩堣櫑骞宠　鐢�(ch菐n)閲�=32.74(钀欢)

0=100P-424.24-16.66×100 -(100 P×17%-2.1×100)×6%

鐩堣櫑骞宠　鍠児=(424.24+16.66×100-2.1×100×6%)÷(100-100×17%×6%)=20.99(鍏�/浠�)

瑭查爡鐩泩铏у钩琛＄敘(ch菐n)閲忕偤32.74 钀欢锛岄仩閬犱綆浜庤ō(sh猫)瑷堢敓鐢�(ch菐n)鑳藉姏100 钀欢;鐩堣櫑骞宠　鍠児鐐�

20.99 鍏�锛屼篃浣庝簬闋愯▓鍠児30 鍏�锛岃鏄庤┎闋呯洰鎶楅ⅷ闅兘鍔涜純寮�銆�

鍟忛5锛�

閬嬬嚐鏈熺涓€骞村埄娼ょ附椤�=3000×1.17-(2150+210)-(3000×17%-210)×1.06=1132 钀厓

閬嬬嚐鏈熺涓€骞村噲鍒╂饯=1132×(1-15%)=962.2 钀厓閬嬬嚐鏈熺涓€骞存伅绋呭墠鍒╂饯=1132+183=1315 钀厓

閬嬬嚐鏈熺涓€骞存伅绋呮姌鑸婃敜閵峰墠鍒╂饯=1315+247+20=1582 钀厓閬嬬嚐鏈熺涓€骞寸附鎶曡硣鏀剁泭鐜�=1315÷(2200+800)=43.83% 閬嬬嚐鏈熺涓€骞磋硣鏈噾鍑堝埄娼ょ巼=962.2÷(520+200)=133.64% 鍏╁€嬫寚妯欏潎澶т簬鏈妤�(y猫)鐨勬寚妯�锛屾晠闋呯洰鍙銆�

鍟忛6锛氶亱鐕熸湡绗竴骞寸従(xi脿n)閲戞祦鍏�=3000×1.17=3510(钀厓)

閬嬬嚐鏈熺涓€骞寸従(xi脿n)閲戞祦鍑�=璩囨湰閲�+鏈噾鍎熼倓+鍒╂伅鍎熼倓+缍�(j墨ng)鐕熸垚鏈�+鍙姷鎵ｉ€查爡绋�+澧炲€肩▍+澧炲€肩▍闄勫姞+鎵€寰楃▍

=200+385.74+500×3%+1700+210 +(3000×17%-210) ×(1+6%)+1132×15%=2998.54(钀厓)

閬嬬嚐鏈熸渶鍚庝竴骞撮爡鐩硣鏈噾鐝�(xi脿n)閲戞祦閲忚〃涓殑鍑堢従(xi脿n)閲戞祦閲忕偤: 閬嬬嚐鏈熸渶鍚庝竴骞寸従(xi脿n)閲戞祦鍏�-閬嬬嚐鏈熸渶鍚庝竴骞寸従(xi脿n)閲戞祦鍑�

=3510-2998.54=511.46(钀厓)

鍟忛7

鎶曡硣椤嶏細(1190-1300) /1300/10%=-0.85(鎴�-0.85%)

鍠綅鐢�(ch菐n)鍝佸児鏍硷細(320-1300) /1300/(-10%)=7.54(鎴�7.54%) 骞寸稉(j墨ng)鐕熸垚鏈細(550-1300)/1300/10%=-5.77(鎴�5.77%)

鏁忔劅鎬ф帓搴忕偤锛氬柈浣嶇敘(ch菐n)鍝佸児鏍�銆佸勾缍�(j墨ng)鐕熸垚鏈€佹姇璩囬銆�

鍠綅鐢�(ch菐n)鍝佸児鏍肩殑鑷ㄧ晫榛炵偤锛�-1300×10%/(1300-320)=-13.27%

銆愭垨1300×10%/(2280-1300)=13.27%銆�

浠ヤ笂鍏�(n猫i)瀹规槸鐠�(hu谩n)鐞冪恫(w菐ng)鏍′竴绱氶€犲児宸ョ▼甯€冭│闋婚亾鐐烘偍鏁寸悊鐨�"2019涓€绱氶€犲児宸ョ▼甯€婃渚嬪垎鏋愩€嬫ā鎿│椤屽強绛旀锛�8锛�"锛屽笇鏈涘皪浣犳湁鎵€骞姪銆傞粸鎿婁笅鏂�“鍏嶈不涓嬭級”鎸夐垥鍏嶈不闋�(l菒ng)鍙�姝峰勾鐪熼銆�鑰冭│澶х侗浠ュ強鐠�(hu谩n)鐞冪恫(w菐ng)鏍�鐛ㄥ寰╃繏璩囨枡銆�