2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪鎴�(zh脿n)婕旂反锛氭噳(y墨ng)绱嶆秷璨荤▍椤嶈▓绠椾笉瀹氶爡
涓嶅畾闋呴伕鎿囬
(浜�)
鐢插寲濡濆搧鐢熺敘(ch菐n)浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2018 骞� 12 鏈堟湁闂�(gu膩n)缍�(j墨ng)婵熸キ(y猫)鍕�(w霉)濡備笅锛�
(1)閫�(j矛n)鍙d竴鎵归珮妾旈姘寸簿锛屾捣闂�(gu膩n)瀵╁畾鐨勯棞(gu膩n)绋呭畬绋呭児鏍肩偤 10000 鍏�(浜烘皯骞o紝涓嬪悓),鎸夎(gu墨)瀹氬悜娴烽棞(gu膩n)绻崇磵鐩搁棞(gu膩n)绋呰不锛屽苟鍙栧緱娴烽棞(gu膩n)濉櫦(f膩)鐨勫皥鐢ㄧ钩娆炬浉銆�
(2)濮旀墭涔欎紒妤�(y猫)鐐哄叾鍔犲伐涓€鎵归珮妾斿彛绱咃紝鎻愪緵鐨勫師鏉愭枡涓嶅惈绋呭児鏍肩偤 2000 鍏�;涔欎紒妤�(y猫)鏀跺彇鍔犲伐璨� 1000鍏冧互鍙婁唬澧婇儴鍒嗚紨鏂欒不 150 鍏�锛屽苟闁嬪叿澧炲€肩▍灏堢敤鐧�(f膩)绁�銆傚鎵樺姞宸ョ殑楂樻獢鍙g磪宸蹭簬鐣�(d膩ng)鏈堝叏閮ㄦ敹鍥�锛屼箼浼佹キ(y猫)鐒″悓椤炵敘(ch菐n)鍝佸敭鍍�銆�
(3)鑷埗涓€鎵规柊鍨嬮珮妾斿寲濡濆搧锛岀櫦(f膩)鏀剧郸鏈紒妤�(y猫)濂宠伔宸ヤ綔鐐虹鍒�锛屽凡鐭ヨ┎鎵归珮妾斿寲濡濆搧鐨勭敓鐢�(ch菐n)鎴愭湰鐐� 3500鍏冿紝鎴愭湰鍒╂饯鐜囩偤 5%锛岀劇鍚岄鐢�(ch菐n)鍝佸競鍫村敭鍍�銆�
(4)灏囪嚜鐢�(ch菐n)鐨勯珮妾斿寲濡濆搧鎶曡硣鍒颁笝浼佹キ(y猫)锛屽彇寰椾笝浼佹キ(y猫) 5%鐨勮偂娆�(qu谩n)锛屽悓椤為珮妾斿寲濡濆搧鐨勫钩鍧囦笉鍚▍鍞児鐐�13000 鍏�锛屾渶楂樹笉鍚▍鍞児鐐� 15000 鍏冦€�
宸茬煡锛氶棞(gu膩n)绋呯▍鐜囩偤 20%锛岄珮妾斿寲濡濆搧娑堣不绋呯▍鐜囩偤 15%锛岄珮妾斿寲濡濆搧澧炲€肩▍绋呯巼鐐� 16%銆�
瑕佹眰锛�
鏍规摎(j霉)涓婅堪璩囨枡锛屽洖绛斾笅鍒楀晱椤屻€�
銆愮煡璀橀粸銆戞噳(y墨ng)绱嶆秷璨荤▍椤嶇殑瑷堢畻
<1>鐢蹭紒妤�(y猫)鐣�(d膩ng)鏈堥€�(j矛n)鍙i珮妾旈姘寸簿鎳�(y墨ng)绱嶇▍椤嶇殑涓嬪垪瑷堢畻涓�锛屾纰虹殑鏄�( )銆�
A.鎳�(y墨ng)绱嶉棞(gu膩n)绋�=10000×20%=2000(鍏�)
B.鎳�(y墨ng)绱嶆秷璨荤▍=(10000+2000)×15%=1800(鍏�)
C.鎳�(y墨ng)绱嶆秷璨荤▍=(10000+2000)÷(1-15%)×15%=2117.65(鍏�)
D.鎳�(y墨ng)绱嶅鍊肩▍=(10000+2000)÷(1-15%)×16%=2258.82(鍏�)
<2>鐢蹭紒妤�(y猫)濮旀墭涔欎紒妤�(y猫)鍔犲伐楂樻獢鍙g磪锛屾噳(y墨ng)琚唬鏀朵唬绻虫秷璨荤▍鐨勮▓绠�锛屾纰虹殑鏄�( )銆�
A.(2000+1000+150)×15%=472.5(鍏�)
B.(2000+1000)×15%=450(鍏�)
C.(2000+1000+150)÷(1-15%)×15%=555.88(鍏�)
D.(2000+1000)÷(1-15%)×15%=529.41(鍏�)
<3>鐢蹭紒妤�(y猫)鑷埗鏂板瀷楂樻獢鍖栧鍝佷綔鐐鸿伔宸ョ鍒╋紝鎳�(y墨ng)绻崇磵娑堣不绋呯殑瑷堢畻锛屾纰虹殑鏄�( )銆�
A.3500÷(1+5%)÷(1-15%)×15%=588.24(鍏�)
B.3500÷(1-15%)×15%=617.65(鍏�)
C.3500×(1+5%)×15%=551.25(鍏�)
D.3500×(1+5%)÷(1-15%)×15%=648.53(鍏�)
<4>闂�(gu膩n)浜庣敳浼佹キ(y猫)浠ヨ嚜鐢�(ch菐n)楂樻獢鍖栧鍝佸皪澶栨姇璩囩殑琛岀偤锛屼笅鍒楄娉曟纰虹殑鏄�( )銆�
A.浠ュ悓椤為珮妾斿寲濡濆搧鐨勫钩鍧囦笉鍚▍鍞児浣滅偤娑堣不绋呰▓绋呬緷鎿�(j霉)
B.浠ュ悓椤為珮妾斿寲濡濆搧鐨勬渶楂樹笉鍚▍鍞児浣滅偤娑堣不绋呰▓绋呬緷鎿�(j霉)
C.鎳�(y墨ng)绱嶆秷璨荤▍=13000×15%=1950(鍏�)
D.鎳�(y墨ng)绱嶆秷璨荤▍=15000×15%=2250(鍏�)
绛旀瑕嬬浜岄爜
瑷堝妰鍫辫€冭€冪敓鏄惁浜嗚В浠€涔堟檪鍊欓€�(j矛n)琛屽垵绱氭渻瑷堣伔绋卞牨鍚�锛岀偤浜嗘柟渚胯€冪敓鍙婃檪鐛插彇2020骞村垵绱氭渻瑷堣伔绋卞牨鍚嶆檪闁撲俊鎭紝鐠�(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�2020骞村垵绱氭渻瑷堣伔绋卞牨鍚嶆檪闁撻€氱煡銆傝珛鍙婃檪闋�(y霉)绱勶紝鍒版檪璁撴偍涓嶅啀閷亷鍫卞悕!
浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪鎴�(zh脿n)婕旂反锛氭噳(y墨ng)绱嶆秷璨荤▍椤嶈▓绠椾笉瀹氶爡椤�锛屽皬绶ㄧ偤寤eぇ鑰冪敓涓婂偝2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬭│椤�锛岃珛榛炴搳“鍏嶈不涓嬭級”鎸夐垥涓嬭級!
鍙冭€冪瓟妗�
<1>銆愮瓟妗堛€慉CD
銆愯В鏋愩€戦€�(j矛n)鍙g挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绱嶉棞(gu膩n)绋�=闂�(gu膩n)绋呭畬绋呭児鏍�×闂�(gu膩n)绋呯▍鐜�=10000×20%=2000(鍏�);鎳�(y墨ng)绱嶆秷璨荤▍=(闂�(gu膩n)绋呭畬绋呭児鏍�+闂�(gu膩n)绋�)÷(1-娑堣不绋呯▍鐜�)×娑堣不绋呯▍鐜�=(10000+2000)÷(1-15%)×15%=2117.65(鍏�);鎳�(y墨ng)绱嶅鍊肩▍=(闂�(gu膩n)绋呭畬绋呭児鏍�+闂�(gu膩n)绋�)÷(1-娑堣不绋呯▍鐜�)×澧炲€肩▍绋呯巼=(10000+2000)÷(1-15%)×16%=2258.82(鍏�)銆�
<2>銆愮瓟妗堛€慍
銆愯В鏋愩€戝鎵樺姞宸ュ緸鍍硅▓绋呯殑鎳�(y墨ng)绋呮秷璨诲搧锛岀祫鎴愯▓绋呭児鏍�=(鏉愭枡鎴愭湰+鍔犲伐璨�)÷(1-姣斾緥绋呯巼)锛屾噳(y墨ng)绱嶇▍椤�=绲勬垚瑷堢▍鍍规牸×姣斾緥绋呯巼銆傜敳浼佹キ(y猫)濮旀墭涔欎紒妤�(y猫)鍔犲伐楂樻獢鍙g磪锛屾噳(y墨ng)琚唬鏀朵唬绻崇殑娑堣不绋�=(2000+1000+150)÷(1-15%)×15%=555.88(鍏�)銆�
<3>銆愮瓟妗堛€慏
銆愯В鏋愩€戣嚜鐢�(ch菐n)鑷敤寰炲児瑷堢▍鐨勬噳(y墨ng)绋呮秷璨诲搧锛岀祫鎴愯▓绋呭児鏍�=(鎴愭湰+鍒╂饯)÷(1-姣斾緥绋呯巼)锛屾噳(y墨ng)绱嶇▍椤�=绲勬垚瑷堢▍鍍规牸×姣斾緥绋呯巼銆傜敳浼佹キ(y猫)鑷埗鏂板瀷楂樻獢鍖栧鍝佷綔鐐鸿伔宸ョ鍒�锛屾噳(y墨ng)瑕栧悓閵峰敭绻崇磵娑堣不绋�=3500×(1+5%)÷(1-15%)×15%=648.53(鍏�)銆�
<4>銆愮瓟妗堛€態D
銆愯В鏋愩€戠磵绋呬汉鐢ㄤ簬鎻涘彇鐢熺敘(ch菐n)璩囨枡鍜屾秷璨昏硣鏂�銆佹姇璩囧叆鑲″拰鎶靛劅鍌靛嫏(w霉)绛夋柟闈㈢殑鎳�(y墨ng)绋呮秷璨诲搧锛屾噳(y墨ng)鐣�(d膩ng)浠ョ磵绋呬汉鍚岄鎳�(y墨ng)绋呮秷璨诲搧鐨勬渶楂橀姺鍞児鏍间綔鐐鸿▓绋呬緷鎿�(j霉)瑷堢畻娑堣不绋呫€傛噳(y墨ng)绱嶆秷璨荤▍=15000×15%=2250(鍏�)銆�
瑷堝妰鍫辫€冭€冪敓鏄惁浜嗚В浠€涔堟檪鍊欓€�(j矛n)琛屽垵绱氭渻瑷堣伔绋卞牨鍚嶏紝鐐轰簡鏂逛究鑰冪敓鍙婃檪鐛插彇2020骞村垵绱氭渻瑷堣伔绋卞牨鍚嶆檪闁撲俊鎭�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�2020骞村垵绱氭渻瑷堣伔绋卞牨鍚嶆檪闁撻€氱煡銆傝珛鍙婃檪闋�(y霉)绱�锛屽埌鏅傝畵鎮ㄤ笉鍐嶉尟閬庡牨鍚�!
浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪鎴�(zh脿n)婕旂反锛氭噳(y墨ng)绱嶆秷璨荤▍椤嶈▓绠椾笉瀹氶爡椤岋紝灏忕法鐐哄唬澶ц€冪敓涓婂偝2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬭│椤�锛岃珛榛炴搳“鍏嶈不涓嬭級”鎸夐垥涓嬭級!
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