鏈枃鏁寸悊浜�2025骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婄▍娉曘€嬪悇绔犵煡璀�(sh铆)榛�(di菐n)锛岃硣鏂欑祼(ji茅)鍚堣繎6骞寸殑娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鐪熼锛屽皣姣忎竴鍊�(g猫)椤岀洰鎵€鑰冩煡鐨勭煡璀�(sh铆)榛�(di菐n)閫�(j矛n)琛屼簡姝搁鍜岀当(t菕ng)瑷�(j矛)锛岀祼(ji茅)鍚堢湡椤屾紨绶村収(n猫i)瀹癸紝骞姪鑰冪敓楂樻晥鍌欒€�銆�

2025骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婄▍娉曘€嬪悇绔犵煡璀�(sh铆)榛�(di菐n)+鐪熼婕旂反锛堥粸(di菐n)鎿婁笅杓夛級

鍏�(n猫i)瀹瑰睍绀猴細

鑰冩儏鍒嗘瀽

绗竴绔� 绋呮硶绺借珫

涓嶉噸瑕佺殑涓€绔�锛屼富瑕佽€冩牳瀹㈣椤�銆�

1.绋呮敹鑸囩▍娉曠殑姒傚康(❤)

2.绋呮敹娉曞緥闂�(gu膩n)绯荤殑妲�(g貌u)鎴�(❤)

3.绋呮硶鍘熷墖(❤❤)

4.绋呮硶瑕佺礌(❤)

5.绋呮敹绔嬫硶(❤)

6.绋呮敹鏀跺叆鍔冨垎(❤❤)

7.娑夌▍灏堟キ(y猫)鏈嶅嫏(w霉)姗�(j墨)妲�(g貌u)鐨勮寖鍦嶅強鏈嶅嫏(w霉)鍏�(n猫i)瀹�(❤)

鐭ヨ瓨(sh铆)榛�(di菐n)绮捐瑳

銆愬繀鑰冮粸(di菐n)1銆戠▍鏀惰垏绋呮硶鐨勬蹇�

1.绋呮敹鏄斂搴滅偤浜嗘豢瓒崇ぞ鏈�(hu矛)鍏叡闇€瑕侊紝鎲戝€熸斂娌绘瑠(qu谩n)鍔�锛屾寜鐓ф硶寰嬬殑瑕�(gu墨)瀹�锛屽挤(qi谩ng)鍒�銆佺劇(w煤)鍎�?sh霉)鍘濄€夌?c谩i)鏀挎敹鍏ョ殑涓€绋舰寮�锛屾湰璩�(zh矛)涓婃槸涓€绋垎閰嶉棞(gu膩n)绯汇€�

2.绋呮硶鏄湅(gu贸)瀹跺埗瀹氱殑鐢ㄤ互瑾�(di脿o)鏁村湅(gu贸)瀹惰垏绱嶇▍浜轰箣闁撳湪寰佺磵绋呮柟闈㈢殑娆�(qu谩n)鍒╁強缇╁嫏(w霉)闂�(gu膩n)绯荤殑娉曞緥瑕�(gu墨)鑼冪殑绺界ū銆傜▍娉曞叿鏈夌京鍕�(w霉)鎬ф硶瑕�(gu墨)鍜岀稖鍚堟€ф硶瑕�(gu墨)鐨勭壒榛�(di菐n)銆�

(1)缇╁嫏(w霉)鎬ф硶瑕�(gu墨)锛屼互瑕�(gu墨)瀹氱磵绋呬汉鐨勭京鍕�(w霉)鐐轰富;(涓嶆槸娌�(m茅i)鏈夋瑠(qu谩n)鍒�)

(2)缍滃悎鎬ф硶瑕�(gu墨)锛屾槸鐢变竴绯诲垪鍠绋呮敹娉曞緥娉曡(gu墨)鍙婅鏀胯(gu墨)绔犲埗搴︾祫鎴愮殑楂旂郴銆�

鐪熼婕旂反

銆�1-鍠伕椤屻€戜笅鍒楁瑠(qu谩n)鍔涗腑锛屼綔鐐哄湅(gu贸)瀹跺緛绋呬緷鎿�(j霉)鐨勬槸( )銆�(2022骞�)

A.闋�(l菒ng)灏�(d菐o)娆�(qu谩n)鍔�

B.鏀挎不娆�(qu谩n)鍔�

C.璨�(c谩i)鐢�(ch菐n)娆�(qu谩n)鍔�

D.鍒嗛厤娆�(qu谩n)鍔�

銆愮瓟妗堛€態

銆愯В鏋愩€戝湅(gu贸)瀹跺緛绋呯殑渚濇摎(j霉)鏄斂娌绘瑠(qu谩n)鍔�锛屽畠鏈夊垾浜庢寜鐢熺敘(ch菐n)瑕佺礌閫�(j矛n)琛岀殑涓€鑸垎閰�銆�

銆�2-澶氶伕椤屻€戠▍鏀舵硶寰嬮棞(gu膩n)绯荤敱涓婚珨銆佸楂斿拰鍏�(n猫i)瀹逛笁鏂归潰妲�(g貌u)鎴�銆備笅鍒楀悇闋�(xi脿ng)涓�锛屽爆浜庣▍鏀舵硶寰嬮棞(gu膩n)绯讳富楂斿拰瀹㈤珨鐨勬湁( )銆�(2022骞�)

A.浼佹キ(y猫)鐢熺敘(ch菐n)缍�(j墨ng)鐕�(y铆ng)鎵€寰�

B.鍊�(g猫)浜烘墍寰楃▍绱嶇▍浜�

C.绱嶇▍浜虹殑娆�(qu谩n)鍒╄垏缇╁嫏(w霉)

D.寰佹敹绋呮鐨勭▍鍕�(w霉)姗�(j墨)闂�(gu膩n)

銆愮瓟妗堛€慉BD

銆�3-澶氶伕椤屻€戞垜鍦�(gu贸)绱嶇▍浜轰緷娉曚韩鏈夌磵绋呬汉娆�(qu谩n)鍒�锛屼笅鍒楀爆浜庣磵绋呬汉娆�(qu谩n)鍒╃殑鏈�( )銆�(2015骞�)

A.渚濇硶鐢宠珛(q菒ng)娓涚▍

B.鎺у憡绋呭嫏(w霉)浜哄摗鐨勯仌娉曢仌绱€(j矛)琛岀偤

C.灏�(du矛)绋呭嫏(w霉)姗�(j墨)闂�(gu膩n)浣滃嚭鐨勬焙瀹氫韩鏈夌敵杈瑠(qu谩n)

D.瑕佹眰绋呭嫏(w霉)姗�(j墨)闂�(gu膩n)鐐虹磵绋呬汉鐨勫晢妤�(y猫)绉樺瘑淇濆瘑

銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氱磵绋呬汉鏈夌敵璜�(q菒ng)娓涚▍銆佸厤绋�銆侀€€绋呯殑娆�(qu谩n)鍒�;閬搁爡(xi脿ng)B锛氱磵绋呬汉鏈夋瑠(qu谩n)鎺у憡鍜屾鑸夌▍鍕�(w霉)姗�(j墨)闂�(gu膩n)銆佺▍鍕�(w霉)浜哄摗鐨勯仌娉曢仌绱€(j矛)琛岀偤;閬搁爡(xi脿ng)C锛氱磵绋呬汉灏�(du矛)绋呭嫏(w霉)姗�(j墨)闂�(gu膩n)鎵€浣滃嚭鐨勬焙瀹�锛屼韩鏈夐櫝杩版瑠(qu谩n)銆佺敵杈瑠(qu谩n);閬搁爡(xi脿ng)D锛氱磵绋呬汉鏈夋瑠(qu谩n)瑕佹眰绋呭嫏(w霉)姗�(j墨)闂�(gu膩n)鐐虹磵绋呬汉銆佹墸绻崇京鍕�(w霉)浜虹殑鎯呮硜淇濆瘑銆�

涓昏椤屽皥绶�

灏堥涓€ 澧炲€肩▍

………………………………………缍�(j墨ng)鍏歌│椤�………………………………………

銆�1-2023缍滃悎椤屻€戜綅浜庣福鍩庣殑鐢查啱(y墨)钘ョ敓鐢�(ch菐n)鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛� 2023 骞�4 鏈堢稉(j墨ng)鐕�(y铆ng)妤�(y猫)鍕�(w霉)濡備笅锛�

(1)閲囩敤闋�(y霉)鏀舵鏂瑰紡閵峰敭鏅€氭劅鍐掕棩鍝佷竴鎵�锛屽彇寰楀惈澧炲€肩▍閵峰敭椤�2850 钀�(w脿n)鍏�锛岃波鐗╁凡鐧�(f膩)鍑�銆�

(2)閲囩敤閵峰敭鎶樻墸鏂瑰紡閵峰敭鏅€氭秷鐐庤棩涓€鎵�锛屼笉鍚鍊肩▍鍍�(ji脿)娆�500 钀�(w脿n)鍏冿紝鍥犺卜鏂瑰湪10 鏃ュ収(n猫i)浠樻锛岀郸浜堝皪(du矛)鏂�5 %鐨勮波娆炬姌鎵�銆�

(3)閵峰敭鍏ㄧ悆棣栨涓婂競鐨勮嚜鐢�(ch菐n)鍓�(chu脿ng)鏂拌棩(鍚堟垚鍘熸枡钘�)涓€鎵�锛屾敹鍙栦笉鍚鍊肩▍鍍�(ji脿)娆�300 钀�(w脿n)鍏冦€傚悓鏅�(sh铆)鍏嶈不(f猫i)鐐烘偅鑰呭悗绾�(x霉)娌荤檪鎻愪緵鍍�(ji脿)鍊肩浉鍚岀殑瑭插壍(chu脿ng)鏂拌棩鍝�銆�

(4)閵峰敭鍠崹(d煤)鏍哥畻鐨勬姉鐧岃棩鍝佷竴鎵�锛屽彇寰楀惈澧炲€肩▍閵峰敭椤�535.6 钀�(w脿n)鍏�锛屽叕鍙搁伕鎿囩啊(ji菐n)鏄撹睛娉曡▓(j矛)绠楀鍊肩▍銆�

(5)鍙栧緱绺ｆ斂搴滅郸浜堢殑鎶€琛�(sh霉)鐮旂櫦(f膩)灏堥爡(xi脿ng)璨�(c谩i)鏀胯(b菙)璨兼敹鍏�200 钀�(w脿n)鍏�锛岃垏閵峰敭椤�銆侀姺鍞噺鐒�(w煤)闂�(gu膩n)銆�

(6)璩�(g貌u)璨风敓鐢�(ch菐n)瑷�(sh猫)鍌欎竴鑷�(t谩i)锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庨噾椤�2000 钀�(w脿n)鍏�锛岀▍椤�260 钀�(w脿n)鍏冦€傝┎瑷�(sh猫)鍌欎緵涓€鑸▓(j矛)绋呴爡(xi脿ng)鐩拰绨�(ji菐n)鏄撹▓(j矛)绋呴爡(xi脿ng)鐩叡鐢�銆�

(7)閫�(j矛n)鍙ｅ師鏉愭枡涓€鎵圭敤浜庢櫘閫氭秷鐐庤棩鐢熺敘(ch菐n)锛岄棞(gu膩n)绋呰▓(j矛)绋呭児(ji脿)鏍肩偤3 00 钀�(w脿n)鍏�銆傝┎鎵瑰師鏉愭枡宸插牨(b脿o)闂�(gu膩n)锛屽彇寰楁捣闂�(gu膩n)闁�(k膩i)鍏风殑閫�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇搞€�

(8)鍦ㄧ暥(d膩ng)?sh霉)鍒�?g貌u)鍏ヤ竴铏曟柊寤哄粻鎴�锛岃臣(g貌u)鎴垮悎鍚屼腑宸插柈鐛�(d煤)鍒楁槑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄩ噾椤�200 钀�(w脿n)鍏冿紝绋呴18 钀�(w脿n)鍏�锛屽凡杈︾悊鎴垮眿娆�(qu谩n)灞綁(zhu菐n)绉荤櫥瑷樸€�

(9)灏囦笂鏈堣臣(g貌u)閫�(j矛n)鐨勪綆鍊兼槗鑰楀搧鐢ㄥ崈闆嗛珨绂忓埄銆傚凡鐢冲牨(b脿o)鎶垫墸閫�(j矛n)闋�(xi脿ng)绋呴5.9 钀�(w脿n)鍏�銆�

(鍏朵粬鐩搁棞(gu膩n)璩囨枡锛氫笂杩拌棩鍝佸潎宸插緱鍒板湅(gu贸)瀹惰棩鐩�(ji膩n)绠＄悊閮ㄩ杸鎵规簴(zh菙n)娉ㄥ唺(c猫)锛屽師鏉愭枡闂�(gu膩n)绋呯▍鐜�10% 锛屽绋呯▍鐜�3% 锛岀敘(ch菐n)娆�(qu谩n)杞�(zhu菐n)绉绘浉鎿�(j霉)鍗拌姳绋呯▍鐜�0.5%0, 涓婃湀鏈�“鎳�(y墨ng)浜ょ▍璨�(f猫i)涓€鎳�(y墨ng)浜ゅ鍊肩▍“绉戠洰鐒�(w煤)鍊熸柟浣欓)

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屾寜鐓у簭铏�(h脿o)鍥炵瓟涓嬪垪鍟�(w猫n)椤屻€�

(1)瑷�(j矛)绠楁キ(y猫)鍕�(w霉)(1)鐨勯姺闋�(xi脿ng)绋呴銆�

(2)瑷�(j矛)绠楁キ(y猫)鍕�(w霉)(2)鐨勯姺闋�(xi脿ng)绋呴銆�

(3)鍒ゆ柗妤�(y猫)鍕�(w霉)(3)涓厤璨�(f猫i)鎻愪緵鐨勫壍(chu脿ng)鏂拌棩鏄惁鎳�(y墨ng)绻崇磵澧炲€肩▍锛屽苟瑾�(shu艒)鏄庣悊鐢�銆�

(4)瑷�(j矛)绠楁キ(y猫)鍕�(w霉)(4)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍銆�

(5)鍒ゆ柗妤�(y猫)鍕�(w霉)(5)鏄惁鎳�(y墨ng)绻崇磵澧炲€肩▍锛岃(shu艒)鏄庣悊鐢便€�

(6)鍒ゆ柗妤�(y猫)鍕�(w霉)(6)涓浐瀹氳硣鐢�(ch菐n)鐨勯€�(j矛n)闋�(xi脿ng)绋呴鑳藉惁鎶垫墸锛屽苟瑾�(shu艒)鏄庣悊鐢�銆�

(7)瑷�(j矛)绠楁キ(y猫)鍕�(w霉)(7)鎳�(y墨ng)绻崇磵鐨勯棞(gu膩n)绋�銆侀€�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)澧炲€肩▍銆�

(8)瑷�(j矛)绠楁キ(y猫)鍕�(w霉)(8)鎳�(y墨ng)绻崇磵鐨勫绋�銆佸嵃鑺辩▍銆�

(9)瑷�(j矛)绠楃敳鍏徃4鏈堝彲鎶垫墸鐨勯€�(j矛n)闋�(xi脿ng)绋呴銆�

(10)瑷�(j矛)绠楃敳鍏徃4鏈堟噳(y墨ng)鍚戜富绠＄▍鍕�(w霉)姗�(j墨)闂�(gu膩n)鐢冲牨(b脿o)绻崇磵鐨勫鍊肩▍銆�

(11)瑷�(j矛)绠楃敳鍏徃4鏈堟噳(y墨ng)绻崇磵鐨勫煄甯傜董璀�(h霉)寤鸿ō(sh猫)绋�銆佹暀鑲茶不(f猫i)闄勫姞鍜屽湴鏂规暀鑲查檮鍔�

銆愮瓟妗堛€�

(1)妤�(y猫)鍕�(w霉)(1)鐨勯姺闋�(xi脿ng)绋呴=2850÷(1+13%)×13%=327.88(钀�(w脿n)鍏�)

(2)妤�(y猫)鍕�(w霉)(2)鐨勯姺闋�(xi脿ng)绋呴= 500×13%=65(钀�(w脿n)鍏�)

(3)涓嶇钩绱嶅鍊肩▍銆�

鐞嗙敱锛氳棩鍝佺敓鐢�(ch菐n)浼佹キ(y猫)閵峰敭鑷敘(ch菐n)鍓�(chu脿ng)鏂拌棩鐨勯姺鍞锛岀偤鍚戣臣(g貌u)璨锋柟鏀跺彇鐨勫叏閮�?j墨)r(ji脿)娆惧拰鍍�(ji脿)澶栬不(f猫i)鐢紝

鍏舵彁渚涚郸鎮ｈ€呭悗绾�(x霉)鍏嶈不(f猫i)浣跨敤鐨勭浉鍚屽壍(chu脿ng)鏂拌棩锛屼笉灞崈澧炲€肩▍瑕栧悓閵峰敭鑼冨湇銆�

(4)妤�(y猫)鍕�(w霉)(4)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍=535.6÷(1+3%)×3%=15.6(钀�(w脿n)鍏�)

(5)涓嶇钩绱嶅鍊肩▍銆�

鐞嗙敱锛氱磵绋呬汉鍙栧緱鐨勮垏閵峰敭鏀跺叆鎴栨暩(sh霉)閲忎笉鐩存帴鎺涢墹鐨勫叾浠栨儏褰㈢殑璨�(c谩i)鏀胯(b菙)璨兼敹鍏�锛屼笉绻崇磵澧炲€肩▍銆�

(6)鍙互鎶垫墸銆�

鐞嗙敱锛氳臣(g貌u)閫�(j矛n)鍥哄畾璩囩敘(ch菐n)鍏肩敤鍗冧竴鑸▓(j矛)绋呴爡(xi脿ng)鐩�銆佺啊(ji菐n)鏄撹▓(j矛)绋呴爡(xi脿ng)鐩�锛岄€�(j矛n)闋�(xi脿ng)绋呴鍙互鍏ㄩ鎶垫墸銆�

(7)妤�(y猫)鍕�(w霉)(7)鎳�(y墨ng)绻崇磵鐨勯棞(gu膩n)绋�=300×10%=30(钀�(w脿n)鍏�)

妤�(y猫)鍕�(w霉)(7)鎳�(y墨ng)绻崇磵鐨勯€�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)澧炲€肩▍=(300+30)×13%=42.9(钀�(w脿n)鍏�)

(8)妤�(y猫)鍕�(w霉)(8)鎳�(y墨ng)绻崇磵鐨勫绋�=200×3%=6(钀�(w脿n)鍏�)

妤�(y猫)鍕�(w霉)(8)鎳�(y墨ng)绻崇磵鐨勫嵃鑺辩▍=200×0.5‰=0.1(钀�(w脿n)鍏�)

(9)婧�(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴=260+42.9+18-5.9=315(钀�(w脿n)鍏�)

(10)鎳�(y墨ng)鍚戜富绠＄▍鍕�(w霉)姗�(j墨)闂�(gu膩n)鐢冲牨(b脿o)绻崇磵鐨勫鍊肩▍=327.88+65+300×13%-315+15.6=132.48(钀�(w脿n)鍏�)

(11)鎳�(y墨ng)绻崇磵鐨勫煄甯傜董璀�(h霉)寤鸿ō(sh猫)绋�= 132.48×5%=6.62(钀�(w脿n)鍏�)

鎳�(y墨ng)绻崇磵鐨勬暀鑲茶不(f猫i)闄勫姞=132.48×3%=3.97(钀�(w脿n)鍏�)

鎳�(y墨ng)绻崇磵鐨勫湴鏂规暀鑲查檮鍔�=132.48×2%=2.65(钀�(w脿n)鍏�)

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