2024骞寸▍鍕�(w霉)甯倷鑰冮殠娈碉紝鑰冪敓闇€瑕佸仛澶ч噺瑭﹂锛屽叾涓寘鍚悇绔犵瘈(ji茅)绶寸繏(x铆)椤�銆傛湰鏂囩偤澶у鏁寸悊浜�2024绋呭嫏(w霉)甯▍娉曚竴妯℃摤绶寸繏(x铆)椤岋細绗簩绔犵涔濈瘈(ji茅)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)澧炲€肩▍鏀跨瓥銆�

銆�1-鍠伕椤屻€戠敳浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�3鏈堥€�(j矛n)鍙ｄ竴鎵规苯杌婇浂閮ㄤ欢锛屾垚浜ゅ児(ji脿)鏍肩偤30 000鍏�锛屾敮浠樺澶栭亱(y霉n)鎶垫垜鍦�(gu贸)娴烽棞(gu膩n)澧冨収(n猫i)杓稿叆鍦伴粸(di菐n)璧峰嵏鍓嶇殑閬�(y霉n)杓歌不(f猫i)鍙婁繚闅�(xi菐n)璨�(f猫i)5 000鍏冦€傛捣闂�(gu膩n)闁嬪叿浜嗛€�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇�锛岀敳浼佹キ(y猫)绻崇磵閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)绋呴噾鍚庢捣闂�(gu膩n)鏀捐銆傚凡鐭ヨ┎鎵规苯杌婇浂閮ㄤ欢闂�(gu膩n)绋呯▍鐜囩偤20%锛岀敳浼佹キ(y猫)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵澧炲€肩▍( )鍏�銆�

A.6 000

B.4 680

C.4 550

D.5 460

銆愮瓟妗堛€慏

銆愯В鏋愩€戦棞(gu膩n)绋呭畬绋呭児(ji脿)鏍�=30 0OO+5 000=35 000(鍏�);绲勬垚瑷�(j矛)绋呭児(ji脿)鏍�=35 00O×(1+20%)=42 000(鍏�);鐢蹭紒妤�(y猫)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵澧炲€肩▍=42 000×13%=5 460(鍏�)銆�

銆�2-鍠伕椤屻€戞煇楂樻獢鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)2022骞�5鏈堝緸鍦�(gu贸)澶栭€�(j矛n)鍙ｄ竴鎵归珮妾斿寲濡濆搧锛岄棞(gu膩n)绋呭畬绋呭児(ji脿)鏍肩偤80 000鍏冿紝绻崇磵闂�(gu膩n)绋�40 000鍏�锛屽彇寰楁捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇�锛屽墖瑭蹭紒妤�(y猫)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍鐐�( )鍏冦€�(楂樻獢鍖栧鍝佹秷璨�(f猫i)绋呯▍鐜囩偤15%)

A.18 071.56

B.29 142.86

C.18 352.94

D.23 071.43

銆愮瓟妗堛€慍

銆愯В鏋愩€戦€�(j矛n)鍙ｉ珮妾斿寲濡濆搧鎳�(y墨ng)绱嶅鍊肩▍=(80 000+40 000)÷(1-15%)×13%=18 352.94(鍏�)銆�

銆�3-鍠伕椤屻€戜腑鍦�(gu贸)鍏皯鏉庡コ澹�2021骞�12鏈堥€氶亷璺ㄥ闆诲晢璩�(g貌u)璨蜂竴姊濆湇宸撅紝绋呮硶瑕�(gu墨)瀹氬彛寰戠殑瀵�(sh铆)闅涗氦鏄撳児(ji脿)鏍兼槸1 500鍏�銆傛湰浜ゆ槗鍦ㄥ勾搴︿氦鏄撻檺鍊煎収(n猫i)銆傚墖鏉庡コ澹臣(g貌u)璨峰湇宸炬噳(y墨ng)绱嶅鍊肩▍( )鍏�銆�

A.136.5

B.195

C.58.5

D.0

銆愮瓟妗堛€慉

銆愯В鏋愩€戠敱浜庢潕濂冲＋鎵€璩�(g貌u)鍦嶅肪鏈秴閬庡柈娆�5 000鍏冪殑闄愬€煎緸鑰屽厤寰侀棞(gu膩n)绋�锛屼絾闇€绻崇磵澧炲€肩▍锛屾寜鎳�(y墨ng)绱嶇▍椤嶇殑70%寰佹敹銆傛潕濂冲＋鎳�(y墨ng)绱嶅鍊肩▍=1 500×13%×70%=136.5(鍏�)銆�

銆�4-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑瑾硶涓紝姝ｇ⒑鐨勬湁( )銆�

A.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑浠ｆ敹浠ｇ钩缇╁嫏(w霉)浜烘槸鍦�(gu贸)澶栫敓鐢�(ch菐n)浼佹キ(y猫)

B.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑鍠浜ゆ槗鍍�(ji脿)鏍肩偤浜烘皯骞�6 000鍏�锛屽鍊肩▍鎸夋噳(y墨ng)绱嶇▍椤�70%寰佹敹

C.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑绱嶇▍浜烘槸璩�(g貌u)璨蜂汉

D.璩�(g貌u)璨疯秴閬庡€�(g猫)浜哄柈娆′氦鏄撻檺鍊肩殑閫�(j矛n)鍙ｅ晢鍝�锛屾寜鐓у叏椤嶅緛鏀跺鍊肩▍

E.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佽嚜娴烽棞(gu膩n)鏀捐涔嬫棩璧�30鏃ュ収(n猫i)閫€璨ㄧ殑锛屽彲鐢宠珛(q菒ng)閫€绋�锛屼絾涓嶈(di脿o)鏁村€�(g猫)浜哄勾搴︿氦鏄撶附椤�

銆愮瓟妗堛€慍D

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氶浕瀛愬晢鍕�(w霉)浼佹キ(y猫)銆侀浕瀛愬晢鍕�(w霉)浜ゆ槗骞宠嚭(t谩i)浼佹キ(y猫)鎴栫墿娴佷紒妤�(y猫)鍙綔鐐轰唬鏀朵唬绻崇京鍕�(w霉)浜�;閬搁爡(xi脿ng)B锛氳法澧冮浕瀛愬晢鍕�(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑鍠浜ゆ槗闄愬€肩偤浜烘皯骞�5 000鍏�锛岄檺鍊间互鍏�(n猫i)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)澧炲€肩▍銆佹秷璨�(f猫i)绋呮毇鎸夋硶瀹氭噳(y墨ng)绱嶇▍椤嶇殑70%寰佹敹;閬搁爡(xi脿ng)E锛氳法澧冮浕瀛愬晢鍕�(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佽嚜娴烽棞(gu膩n)鏀捐涔嬫棩璧�30鏃ュ収(n猫i)閫€璨ㄧ殑锛屽彲鐢宠珛(q菒ng)閫€绋咃紝骞剁浉鎳�(y墨ng)瑾�(di脿o)鏁村€�(g猫)浜哄勾搴︿氦鏄撶附椤�銆�

浠ヤ笂鍍呯偤閮ㄥ垎鍏�(n猫i)瀹�锛岄粸(di菐n)鎿婃铏曠嵅鍙栧畬鏁寸増>>2024骞寸▍鍕�(w霉)甯€婄▍娉曚竴銆嬬珷绡€(ji茅)绶寸繏(x铆)椤屽尟绺�

閬垮厤閷�(cu貌)閬庢檪(sh铆)闁擄紝鑰冪敓鍙互 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛岄爯(y霉)绱勬垚鍔熷悗锛屽眴鏅�(sh铆)鏈�(hu矛)鐭俊閫氱煡澶у2024骞寸▍鍕�(w霉)甯牨(b脿o)鍚嶆檪(sh铆)闁�銆佽€冭│鏅�(sh铆)闁撶瓑閲嶈淇℃伅锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�銆傞粸(di菐n)鎿婃煡鐪嬭┏鎯�>>2024骞寸▍鍕�(w霉)甯€冭│鍫�(b脿o)鍚嶆檪(sh铆)闁撳強鍫�(b脿o)鍚嶅叆鍙ｅ尟绺�锛屽収(n猫i)瀹规寔绾�(x霉)鏇存柊銆�

绋呭嫏(w霉)甯倷鑰冮洟涓嶉枊鍌欒€冭硣鏂�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍＄偤鑰冪敓鎻愪緵姝峰勾鐪熼銆侀珮闋昏€冮粸(di菐n)銆佸牨(b脿o)鑰冩寚鍗楃瓑璩囨枡锛屾杩�銆�鍏嶈不(f猫i)涓嬭級銆�

浠ヤ笂鍏�(n猫i)瀹规槸“2024绋呭嫏(w霉)甯▍娉曚竴妯℃摤绶寸繏(x铆)椤岋細绗簩绔犵涔濈瘈(ji茅)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)澧炲€肩▍鏀跨瓥”鐩搁棞(gu膩n)浠嬬垂锛佹垜鍊戝強鏅�(sh铆)鐐鸿€冪敓鎻愪緵2024骞寸▍鍕�(w霉)甯牨(b脿o)鑰冩寚鍗�銆佸(xu茅)缈�(x铆)瑷�(j矛)鍔冦€佹骞磋€冭│鐪熼鍙婄瓟妗堣В鏋�锛岃€冪敓鍙粸(di菐n)鎿婁笅鏂规寜閳�鍏嶈不(f猫i)涓嬭級瀛�(xu茅)缈�(x铆)銆�