1銆佷笅鍒楅棞(gu膩n)浜庡鍊肩▍绱嶇▍浜虹殑琛ㄨ堪锛屼笉姝ｇ⒑鐨勬槸(銆€)銆�

A銆佸柈浣嶇璩冩垨鎵垮寘绲﹀叾浠栧柈浣嶆垨鑰呭€嬩汉缍�(j墨ng)鐕熺殑锛屼互鎵跨浜烘垨鎵垮寘浜虹偤绱嶇▍浜�

B銆佽硣绠＄敘(ch菐n)鍝侀亱鐕熼亷绋嬩腑鐧�(f膩)鐢熺殑澧炲€肩▍鎳�(y墨ng)绋呰鐐�锛屼互璩囩鐢�(ch菐n)鍝佺鐞嗕汉鐐哄鍊肩▍绱嶇▍浜�

C銆佸皪浠ｇ悊閫插彛璨ㄧ墿锛屼互娴烽棞(gu膩n)闁嬪叿鐨勫畬绋呮啈璀変笂鐨勭磵绋呬汉鐐哄鍊肩▍绱嶇▍浜�

D銆佸缓绛戜紒妤�(y猫)鑸囩櫦(f膩)鍖呮柟绨借▊寤虹瓚鍚堝悓鍚�锛屼互鍏�(n猫i)閮ㄦ巿娆�(qu谩n)鎴栬€呬笁鏂瑰崝(xi茅)璀扮瓑鏂瑰紡锛屾巿娆�(qu谩n)闆嗗湗鍏�(n猫i)鍏朵粬绱嶇▍浜�(浠ヤ笅绋�“绗笁鏂�”)鐐虹櫦(f膩)鍖呮柟鎻愪緵寤虹瓚鏈嶅嫏(w霉)锛屽苟鐢辩涓夋柟鐩存帴鑸囩櫦(f膩)鍖呮柟绲�(ji茅)绠楀伐绋嬫鐨勶紝鐢辫垏鐧�(f膩)鍖呮柟绨借▊寤虹瓚鍚堝悓鐨勫缓绛戜紒妤�(y猫)绻崇磵澧炲€肩▍

銆愭纰虹瓟妗堛€� D

銆愮瓟妗堣В鏋愩€� 寤虹瓚浼佹キ(y猫)鑸囩櫦(f膩)鍖呮柟绨借▊寤虹瓚鍚堝悓鍚�锛屼互鍏�(n猫i)閮ㄦ巿娆�(qu谩n)鎴栬€呬笁鏂瑰崝(xi茅)璀扮瓑鏂瑰紡锛屾巿娆�(qu谩n)闆嗗湗鍏�(n猫i)鍏朵粬绱嶇▍浜�(浠ヤ笅绋�“绗笁鏂�”)鐐虹櫦(f膩)鍖呮柟鎻愪緵寤虹瓚鏈嶅嫏(w霉)锛屽苟鐢辩涓夋柟鐩存帴鑸囩櫦(f膩)鍖呮柟绲�(ji茅)绠楀伐绋嬫鐨�锛岀敱绗笁鏂圭钩绱嶅鍊肩▍锛岃垏鐧�(f膩)鍖呮柟绨借▊寤虹瓚鍚堝悓鐨勫缓绛戜紒妤�(y猫)涓嶇钩绱嶅鍊肩▍銆�

2銆佹煇杌熶欢闁嬬櫦(f膩)浼佹キ(y猫)绯讳竴鑸磵绋呬汉锛�2017骞�12鏈堥姺鍞嚜琛岄枊鐧�(f膩)鐢熺敘(ch菐n)鐨勮粺浠剁敘(ch菐n)鍝佸彇寰椾笉鍚▍閵峰敭椤�908000鍏�锛屽凡闁嬪叿澧炲€肩▍灏堢敤鐧�(f膩)绁�;閫插彛缇庡湅鐨勬煇杈﹀叕绋嬪簭杌熶欢锛岄€茶鏈湴鍖栬檿鐞嗗悗鍦ㄥ鍏�(n猫i)閵峰敭锛屽彇寰椾笉鍚▍閵峰敭椤�1250000鍏冦€傛湰鏈堣臣閫叉潗鏂欏彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣殑澧炲€肩▍鐐�148900鍏�;鏀粯閬嬭不5000鍏�锛屽彇寰楁櫘閫氱櫦(f膩)绁�銆傝┎浼佹キ(y猫)涓婅堪妤�(y猫)鍕�(w霉)瀵﹂殯鎳�(y墨ng)璨犳摂(d膩n)鐨勫鍊肩▍鐐�(銆€)鍏冦€�

A銆�10200

B銆�20400

C銆�64740

D銆�217631

銆愭纰虹瓟妗堛€� C

銆愮瓟妗堣В鏋愩€� 2018骞�4鏈�30鏃ュ墠锛屽皪澧炲€肩▍涓€鑸磵绋呬汉閵峰敭鑷闁嬬櫦(f膩)鐢熺敘(ch菐n)鐨勮粺浠剁敘(ch菐n)鍝侊紝鎸�17%绋呯巼寰佹敹鍚�锛屽皪鍏跺鍊肩▍瀵﹂殯绋呰矤瓒呴亷3%鐨勯儴鍒嗗琛屽嵆寰佸嵆閫€鏀跨瓥;澧炲€肩▍涓€鑸磵绋呬汉灏囬€插彛杌熶欢閫茶杞�(zhu菐n)鎻涚瓑鏈湴鍖栨敼閫犲悗灏嶅閵峰敭锛屾瘮鐓ц嚜鐢�(ch菐n)杌熶欢浜彈鍗冲緛鍗抽€€鏀跨瓥銆�

鎳�(y墨ng)绱嶇▍椤�=(908000+1250000)×17%-148900=217960(鍏�)

瀵﹂殯绋呰矤=217960÷(908000+1250000)=10.10%

瀵﹂殯绋呰矤瓒呴亷3%鐨勯儴鍒嗗琛屽嵆寰佸嵆閫€銆�

瀵﹂殯鎳�(y墨ng)绱嶇▍椤�=(908000+1250000)×3%=64740(鍏�)

3銆佷笅鍒楅棞(gu膩n)浜庣嚐鏀瑰鐩搁棞(gu膩n)瑕�(gu墨)瀹氱殑琛ㄨ堪锛岄尟瑾ょ殑鏄�(銆€)銆�

A銆佺磵绋呬汉閲囧彇杞�(zhu菐n)鍖呫€佸嚭绉�銆佷簰鎻�銆佽綁(zhu菐n)璁�銆佸叆鑲＄瓑鏂瑰紡灏囨壙鍖呭湴娴佽綁(zhu菐n)绲﹁静(n贸ng)妤�(y猫)鐢熺敘(ch菐n)鑰呯敤浜庤静(n贸ng)妤�(y猫)鐢熺敘(ch菐n)锛屽厤寰佸鍊肩▍

B銆佹畼鐤句汉绲勭箶鐐虹ぞ鏈冩彁渚涚殑鎵€鏈夋噳(y墨ng)绋呮湇鍕�(w霉)锛屽厤寰佸鍊肩▍

C銆佽嚜2016骞�5鏈�1鏃ヨ捣锛岀ぞ鏈冨湗楂旀敹鍙栫殑鏈冭不锛屽厤寰佸鍊肩▍

D銆佷繚闅叕鍙搁枊杈︾殑涓€骞存湡浠ヤ笂浜鸿韩淇濋毆鐢�(ch菐n)鍝佸彇寰楃殑淇濊不鏀跺叆锛屽厤寰佸鍊肩▍

銆愭纰虹瓟妗堛€� B

銆愮瓟妗堣В鏋愩€� 娈樼柧浜哄摗鏈汉鐐虹ぞ鏈冩彁渚涚殑鏈嶅嫏(w霉)锛屽厤寰佸鍊肩▍;娈樼柧浜虹鍒╂妲�(g貌u)鎻愪緵鐨勮偛椁�(y菐ng)鏈嶅嫏(w霉)锛屽厤寰佸鍊肩▍锛屽苟涓嶆槸鎵€鏈夋噳(y墨ng)绋呮湇鍕�(w霉)閮藉厤绋�銆�

4銆佷笅鍒楅伕闋呬腑锛屽爆浜庡鍊肩▍寰佺▍鑼冨湇锛屾噳(y墨ng)寰佹敹澧炲€肩▍鐨勬槸(銆€)銆�

A銆佷緵闆讳紒妤�(y猫)閫茶闆诲姏瑾�(di脿o)澹撳苟鎸夌収闆婚噺鍚戦浕寤犳敹鍙栫殑骞剁恫(w菐ng)鏈嶅嫏(w霉)璨�

B銆佽│榛炵磵绋呬汉鏍规摎(j霉)鍦嬪鎸囦护鐒″劅鎻愪緵鐨勯惖璺亱杓告湇鍕�(w霉)銆佽埅绌洪亱杓告湇鍕�(w霉)锛屽爆浜庛€婄嚐妤�(y猫)绋呮敼寰佸鍊肩▍瑭﹂粸瀵︽柦杈︽硶銆嬬鍗佸洓姊濊(gu墨)瀹氱殑浠ュ叕鐩婃椿鍕曠偤鐩殑鐨勬湇鍕�(w霉)

C銆佸湅瀹剁鐞嗛儴闁€琛屼娇鍏剁鐞嗚伔鑳�锛岀櫦(f膩)鏀剧殑鍩�(zh铆)鐓с€佺墝鐓у拰鏈夐棞(gu膩n)璀夋浉绛夊彇寰楃殑宸ユ湰璨绘敹鍏�

D銆佸瓨娆惧埄鎭�

銆愭纰虹瓟妗堛€� A

銆愮瓟妗堣В鏋愩€� 渚涢浕浼佹キ(y猫)鍒╃敤鑷韩杓歌畩闆昏ō(sh猫)鍌欏皪骞跺叆闆荤恫(w菐ng)鐨勪紒妤�(y猫)鑷倷闆诲粻鐢熺敘(ch菐n)鐨勯浕鍔涚敘(ch菐n)鍝侀€茶闆诲瑾�(di脿o)绡€(ji茅)锛屽爆浜庢彁渚涘姞宸ュ嫗鍕�(w霉)銆傛牴鎿�(j霉)銆婂鍊肩▍鏆姊濅緥銆嬬殑鏈夐棞(gu膩n)瑕�(gu墨)瀹�锛屽皪浜庝笂杩颁緵闆讳紒妤�(y猫)閫茶闆诲姏瑾�(di脿o)澹撳苟鎸夌収闆婚噺鍚戦浕寤犳敹鍙栫殑骞剁恫(w菐ng)鏈嶅嫏(w霉)璨�锛屾噳(y墨ng)鐣跺緛鏀跺鍊肩▍銆傞伕闋匓銆丆銆丏鍧囦笉寰佹敹澧炲€肩▍銆�

5銆佷笅鍒楅棞(gu膩n)浜庡鍊肩▍寰佺▍鑼冨湇鐨勮〃杩颁腑锛屼笉姝ｇ⒑鐨勬槸(銆€)銆�

A銆佽嚜2018骞�1鏈�1鏃ヨ捣锛岀磵绋呬汉宸插敭绁ㄤ絾瀹㈡埗閫炬湡鏈秷璨诲彇寰楃殑閬嬭几閫炬湡绁ㄨ瓑鏀跺叆锛屾寜鐓�“浜ら€氶亱杓告湇鍕�(w霉)”绻崇磵澧炲€肩▍

B銆佺磵绋呬汉鎻愪緵姝﹁瀹堣鎶奸亱鏈嶅嫏(w霉)锛屾寜鐓�“瀹夊叏淇濊鏈嶅嫏(w霉)”绻崇磵澧炲€肩▍

C銆佽硴椁�銆佹梾椁�銆佹梾绀�銆佸害鍋囨潙鎻愪緵鏈冭鍫村湴鍙婇厤濂楁湇鍕�(w霉)鐨勬椿鍕�锛屾寜鐓�“椁愰２浣忓鏈嶅嫏(w霉)”绻崇磵澧炲€肩▍

D銆佹彁渚涢椋叉湇鍕�(w霉)鐨勭磵绋呬汉閵峰敭鐨勫璩ｉ鍝侊紝鎸夌収“椁愰２鏈嶅嫏(w霉)”绻崇磵澧炲€肩▍

銆愭纰虹瓟妗堛€� C

銆愮瓟妗堣В鏋愩€� 璩撻え銆佹梾椁�銆佹梾绀�銆佸害鍋囨潙鍜屽叾浠栫稉(j墨ng)鐕熸€т綇瀹垮牬鎵€鎻愪緵鏈冭鍫村湴鍙婇厤濂楁湇鍕�(w霉)鐨勬椿鍕�锛屾寜鐓�“鏈冭灞曡鏈嶅嫏(w霉)”绻崇磵澧炲€肩▍銆�

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