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(1)3鏈�锛屽皣鎿佹湁鐨�80骞虫柟绫充綇鎴緼浠ュ競鍫村児鍑哄敭锛屽彇寰椾笉鍚鍊肩▍杞夎畵鍍规100钀厓骞舵敮浠樿綁璁撻亷绋嬩腑鐨勭浉闂滅▍璨诲叡瑷�1钀厓銆傝┎鎴跨偤2018骞�11鏈堜互閵€琛岃哺娆炬柟寮忚臣缃�锛屼笉鍚鍊肩▍鍍规70钀厓銆傜帇鏌愯臣鎴挎檪绻崇磵濂戠▍0.7钀厓锛屽彟鍚戣淇叕鍙告敮浠樿淇不鐢�10钀厓銆�
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(鍏朵粬鐩搁棞璩囨枡锛氳綁璁撳師鏈変綇鎴挎檪鍙栧緱璨告閵€琛岄枊鍏风殑璨告鍒╂伅璀夋槑锛岃級鏄庡凡鏀粯浣忔埧璨告鍒╂伅5钀厓;涓婅堪“鐩搁棞绋呰不”涓嶅惈澧炲€肩▍;绋呭嫏姗熼棞宸插皪浣忔埧A鐨勮淇不鐢ㄩ€茶瀵╂牳銆�)
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(1)瑷堢畻鍑虹増绀炬敮浠樼帇鏌愮ǹ閰檪鎳夐爯鎵ｉ爯绻崇殑鍊嬩汉鎵€寰楃▍銆�
(2)瑷堢畻鐜嬫煇3鏈堣綁璁撲綇鎴緼鎳夌钩绱嶇殑鍊嬩汉鎵€寰楃▍銆�
(3)鍥炵瓟鐜嬫煇浜彈鎻涜臣浣忔埧鍊嬩汉鎵€寰楃▍鍎�(y艒u)鎯犳斂绛栨噳鍚屾檪婊胯冻鐨勬浠�銆�
(4)瑷堢畻鐜嬫煇鎳変韩鍙楃殑閫€绋呴骞跺洖绛斿彇寰楄┎閫€绋呴鐨勭悊鐢�;鍥炵瓟鐜嬫煇鎻愬彇鐨勪綇鎴垮叕绌嶉噾鏄惁鎳夌钩绱嶅€嬩汉鎵€寰楃▍骞惰鏄庣悊鐢�銆�
銆愮瓟妗堛€�
(1)绋块叕鎵€寰楁噳闋愭墸闋愮钩鍊嬩汉鎵€寰楃▍=1.5×(1-20%)×20%×(1-30%)=0.168(钀厓)
鎴栵細15000×(1-20%)×20%×(1-30%)=1680(鍏�)
(2)浣忔埧A鐨勫師鍊�=70+0.7=70.7(钀厓)
鎳夌磵绋呮墍寰楅=100-70.7-1-70.7×10%-5=16.23(钀厓)
鎳夌钩绱嶅€嬩汉鎵€寰楃▍=16.23×20%=3.246(钀厓)[鎴栵細3.25(钀厓)]
(3)绋呮硶瑕�(gu墨)瀹氾細鈶犵磵绋呬汉鍑哄敭鍜岄噸鏂拌臣璨风殑浣忔埧鎳夊湪鍚屼竴鍩庡競鑼冨湇鍏э紝鎴栧悓涓€鐩磋絼甯�銆佸壇鐪佺礆鍩庡競銆佸湴绱氬競鎵€杞勫叏閮ㄨ鏀垮崁(q奴)鍔冭寖鍦嶅収;鈶″嚭鍞嚜鏈変綇鎴跨殑绱嶇▍浜鸿垏鏂拌臣浣忔埧涔嬮枔闋堢洿鎺ョ浉闂滐紝鎳夌偤鏂拌臣浣忔埧鐢㈡瑠浜烘垨鐢㈡瑠浜轰箣涓€銆�
(4)閫€绋呴=宸茬磵绋呴=3.246钀厓[鎴栵細3.25钀厓]
鍥犵偤鏂拌臣浣忔埧閲戦澶т簬鐝�(xi脿n)浣忔埧杞夎畵閲戦锛屽叏閮ㄩ€€閭勫凡绻崇磵鐨勫€嬩汉鎵€寰楃▍銆�
鐜嬫煇鎻愬彇鐨勪綇鎴垮叕绌嶉噾涓嶇敤绻崇磵鍊嬩汉鎵€寰楃▍銆�
绋呮硶瑕�(gu墨)瀹氾細鍊嬩汉闋樺彇鎻愬瓨鐨勪綇鎴垮叕绌嶉噾锛屽厤寰佸€嬩汉鎵€寰楃▍銆�
2.(鏈皬椤�5鍒嗐€�)鏌愰惖绀﹂枊閲囦紒妤�(y猫)2023骞�5鏈堥噰閬稿師绀�20000鍣�锛�5鏈�19鏃ュ皣鍏朵腑鐨�10000鍣稿師绀︾洿鎺ラ姺鍞�锛屽彇寰椾笉鍚鍊肩▍閵峰敭鏀跺叆700钀厓锛屽彟鏀粯閬嬮洔璨�10钀厓銆�5鏈�22鏃ュ皣500鍣搁惖鍘熺う璐婂姪绲﹀叾浠栦紒妤�(y猫)銆�5000鍣哥稉娲楅伕鍔犲伐鎴愰惖閬哥う鍚庨姺鍞�锛屽彇寰椾笉鍚鍊肩▍閵峰敭鏀跺叆500钀厓锛岄姺鍞敹鍏ヤ腑鍖呮嫭閬嬮洔璨�5钀厓锛屽彇寰楀鍊肩▍鐧�(f膩)绁�銆備紒妤�(y猫)鍦ㄩ枊閲囬亷绋嬩腑鐢㈢敓澶ф埃姹℃煋鐗╋紝浣嗘毇鏈彇寰楁帓姹¤ū鍙瓑涓旂劇姹℃煋鐗╃洠(ji膩n)娓暩(sh霉)鎿�(j霉)銆�
(鍏朵粬鐩搁棞璩囨枡锛氫紒妤�(y猫)鎵€鍦ㄧ渷瑕�(gu墨)瀹氶惖鍘熺う璩囨簮绋呯▍鐜囩偤3%锛岄惖閬哥う璩囨簮绋呯▍鐜囩偤2%銆備竴鑸€х矇濉垫薄鏌撶暥閲忓€肩偤4鍗冨厠锛屽ぇ姘ｆ薄鏌撶墿姣忔薄鏌撶暥閲忕▍椤�3.6鍏�;鏍规摎(j霉)鐢熸厠(t脿i)鐠�(hu谩n)澧冮儴鐧�(f膩)甯冪殑鎺掓斁婧愮当(t菕ng)瑷堣鏌ュ埗搴﹁(gu墨)瀹氱殑鏂规硶瑷堢畻鐨勯惖绀﹂噰閬镐竴鑸€х矇濉电殑鎺掓薄绯绘暩(sh霉)鐐�60鍗冨厠/钀櫢-閻靛師绀�锛屼笉鑰冩叜鍏朵粬姹℃煋鎺掓斁鐗�銆�)
瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屾寜鐓т笅鍒楀簭铏熷洖绛斿晱椤�锛屽鏈夎▓绠楅渶瑷堢畻鍑哄悎瑷堟暩(sh霉)銆�
(1)瑷堢畻瑭蹭紒妤�(y猫)5鏈堜唤鎳夌钩绱嶇殑閻靛師绀﹁硣婧愮▍銆�
(2)瑷堢畻瑭蹭紒妤�(y猫)5鏈堜唤鎳夌钩绱嶇殑閻甸伕绀﹁硣婧愮▍銆�
(3)鍥炵瓟瑭蹭紒妤�(y猫)鑷敤鎳夌▍鐢㈠搧璩囨簮绋呯磵绋呯京鍕欑櫦(f膩)鐢熸檪闁�銆�
(4)瑷堢畻瑭蹭紒妤�(y猫)5鏈堜唤閲囬伕閻靛師绀︽噳绻崇磵鐨勭挵(hu谩n)澧冧繚璀风▍銆�
(5)鍥炵瓟鐠�(hu谩n)澧冧繚璀风▍鐨勫緛绠℃柟寮�銆�
銆愮瓟妗堛€�
(1)瑭蹭紒妤�(y猫)5鏈堟噳绻崇磵閻靛師绀﹁硣婧愮▍=(700+700÷10000×500)×3%=22.05(钀厓)
(2)瑭蹭紒妤�(y猫)5鏈堟噳绻崇磵閻甸伕绀﹁硣婧愮▍=(500-5)×2%=9.9(钀厓)
(3)绱嶇▍浜鸿嚜鐢ㄦ噳绋呯敘鍝佺磵绋呯京鍕欑櫦(f膩)鐢熸檪闁撶偤绉婚€佹噳绋呯敘鍝佺殑鐣舵棩锛屽嵆5鏈�22鏃�銆�
(4)瑭蹭紒妤�(y猫)5鏈堜竴鑸€х矇濉电殑姹℃煋鐣堕噺鏁�(sh霉)=2×60÷4=30
瑭蹭紒妤�(y猫)5鏈堜唤鐠�(hu谩n)澧冧繚璀风▍绋呴=30×3.6=108(鍏�)
(5)“浼佹キ(y猫)鐢冲牨銆佺▍鍕欏緛鏀躲€佺挵(hu谩n)淇濆崝(xi茅)鍚�(鎴栫洠(ji膩n)娓�)銆佷俊鎭叡浜�”鐨勫緛绠℃柟寮忋€�
3.(鏈皬椤�5鍒�銆�)鏌愬晢璨垮叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2021骞�12鏈堣臣閫蹭竴妫熸柊寤�10灞よ睛鍏〒锛屾埧鐢㈠師鍊肩偤8500钀厓锛屾瘡灞ゆ埧鐢㈠師鍊煎崰姣�10%锛岀暥鏈堜氦浠樺苟鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄣ€�2022骞�1鏈�1鏃ヨ捣杈﹀叕妯撶敤閫斿畨鎺掑涓嬶細
(1)绗�1-2灞ょ劇鍎熶氦鐢卞叏璩囧瓙鍏徃浣跨敤锛岀磩瀹氫娇鐢ㄦ湡3骞�銆�
(2)绗�3-4灞ゅ嚭绉熺郸鏌愬挩瑭㈡妲�锛屾瘡鏈堝惈澧炲€肩▍绉熼噾21.8钀厓锛岀鏈�1骞�锛屽墠鍥涘€嬫湀鐐哄厤绉熸湡銆�1鏈�5鏃ユ寜鐓х磩瀹氫竴娆℃€ф敹鍙栫暥骞村惈澧炲€肩▍绉熼噾174.4钀厓銆�
(3)绗�5灞ゅ晢璨垮叕鍙哥敤浜庨枊杈﹁伔宸ラ鍫傦紝鍍呬緵鍟嗚部鍏徃鍝″伐浣跨敤銆傜6-10灞ゅ晢璨垮叕鍙歌睛鍏嚜鐢ㄣ€�
(鍏朵粬鐩搁棞璩囨枡锛氱暥?sh霉)璧滃瑤鎯存叏a绋呯殑瑷堢▍浣欏€肩殑娓涢櫎姣斾緥鏄�30%銆�)
瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屾寜鐓т笅鍒楀簭铏熷洖绛斿晱椤岋紝濡傛湁瑷堢畻闇€瑷堢畻鍑哄悎瑷堟暩(sh霉)銆�
(1)鍒ゆ柗妤�(y猫)鍕�(1)鏄惁闇€瑕佺钩绱嶆埧鐢㈢▍锛屽闇€瑕�锛岃▓绠楀叾2022骞村害鎳夌钩绱嶇殑鎴跨敘绋�;濡備笉闇€瑕佽珛瑾槑鐞嗙敱銆�
(2)鍥炵瓟妤�(y猫)鍕�(2)鎴跨敘绋呯殑绱嶇▍浜哄苟瑷堢畻鍏�2022骞村害鎳夌钩绱嶇殑鎴跨敘绋�銆�
(3)鍥炵瓟妤�(y猫)鍕�(3)鎴跨敘绋呯殑绱嶇▍浜哄苟瑷堢畻鍏�2022骞村害鎳夌钩绱嶇殑鎴跨敘绋�銆�
(4)鍥炵瓟鍟嗚部鍏徃鏀跺彇绉熼噾鐨勫鍊肩▍绱嶇▍缇╁嫏鐧�(f膩)鐢熸檪闁撳強鍏朵緷鎿�(j霉)銆�
(5)鍒ゆ柗鐢ㄤ簬鑱峰伐椋熷爞鐨勬埧鐢�锛屽叾澧炲€肩▍閫查爡绋呴鑳藉惁鎶垫墸锛屽苟瑾槑鐞嗙敱銆�
銆愮瓟妗堛€�
(1)闇€瑕佺钩绱嶆埧鐢㈢▍銆�
鎴跨敘绋呮噳绱嶇▍椤�=8500÷10×2×(1-30%)×1.2%=14.28(钀厓)
(2)鎴跨敘绋呯磵绋呬汉鐐哄晢璨垮叕鍙�銆�
鎴跨敘绋呮噳绱嶇▍椤�=8500÷10×2×(1-30%)×1.2%×4÷12+21.8÷(1+9%)×8×12%=4.76+19.2=23.96(钀厓)
(3)鎴跨敘绋呯磵绋呬汉鏄晢璨垮叕鍙�銆�
鎴跨敘绋呮噳绱嶇▍椤�=8500÷10×6×(1-30%)×1.2%=42.84(钀厓)
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