ڱͶҵشƲǰ棨ӯδͶҵӦڼijֹɱ棬ӳڳڹȨͶʵġУͶҵǰʱģͶҵҲӦڼʲȨ棬ӳڳڹȨͶʵġȨͶС
[13]ͬ12200312ҹ˾֣20027һ̨豸©۾50ԪشƲٶ˰涨۾ɲ˰ǰֿۣԲ졣
200312£ҹ˾£
裺ǰã500000
ۼ۾500000
裺䡪δ500000
ǰ500000
裺ӯ500000*15%75000
䡪δ75000
ҹ˾ڱ2003걨ʱҪ200250Ԫ2002꾻50Ԫʲծе2003еۼ۾50Ԫӯ7.5Ԫδ42.5Ԫ
˾ͶҵشƲǰ棨ӯδҲӦڼijֹɱ档2003˾ȷȨı䶯
裺ǰ150000
ڹȨͶʡҹ˾50*30%150000
裺䡪δ150000
ǰ150000
裺ӯ15*15%22500
䡪δ22500
˾ڱ2003걨ʱҪ2002Ͷ15Ԫʲծе2003еڹȨͶ15Ԫӯ2.25Ԫδ12.75Ԫ
ͶҵĻ߱ͶǰۻӰͶǰģͶҵӦӦȨͶʲ
[14]200311գҹ˾ִ2002ĩǰδʹõĹ̶ʲδ۾ɰ߱Ҫݵ۾ɡҹ˾й£
̶ʲδʹԭԤʹԤƾֵ
豸200113020016¡12380Ԫ520Ԫ
ҹ˾Թ̶ʲƽ۾ɣٶ˰涨δʹù̶ʲ۾ɲôӦ˰öп۳۸ù̶ʲʱٴӦ˰öп۳˰ƴʱʱԲ죬˰õӷ㡣ҹ˾õ˰˰Ϊ33%15%ȡӯ
ҹ˾ƴ£
ҹ˾۾߱ۼӰλԪ
ԭ۾߱Ӧ۾˰ǰ˰ӰۼӰ
200136723611.8824.12
ע豸ÿӦ۾ɶ=380-20/60=6Ԫ
200311ջ߱ʱ
裺䡪δ241200
˰118800
ۼ۾360000
裺ӯ24.12*15%36180
䡪δ36180
ҹ˾ڱ2003걨ʱҪ2002δ24.12*85%205020Ԫʲծе2003еۼ۾360000Ԫ˰118800Ԫӯ36180Ԫδ205020Ԫ
˾Ͷҵ߱Ͷǰ棨ӯδҲӦӦȨͶʲ2003˾ƴ£
ҵ241200ԪʹҵͶʱӵеķݶˣ241200*30%72360ԪӦͶʳɱ72360ԪȨͶʲ72360ԪͬʱȨͶʲ72360Ԫ10̯2002̯Ϊ7236ԪڹȨͶʲ̯ʹҵ7236Ԫ15%ȡӯӶʹӯˣ7236*15%1085.4Ԫʹδˣ7236*85%6150.6Ԫ˾2003ǣ
裺䡪δ7236*85%6150.6
ӯ7236*15%1085.4
ڹȨͶʡҹ˾ȨͶʲ72360-723665124
ڹȨͶʡҹ˾Ͷʳɱ241200*30%72360
˾ڱ2003걨ʱҪ2003δ7236*85%6150.6Ԫʲծе2003еڹȨͶ7236Ԫӯ1085.4Ԫδ6150.6Ԫ
ͶҵشƲͶǰۻӰͶǰģͶҵӦӦȨͶʲ
[15]ͬ13200312ҹ˾֣20017һ̨豸©۾50ԪشƲٶ˰涨۾ɲ˰ǰֿۣԲ졣
200312£ҹ˾£
裺ǰã500000
ۼ۾500000
裺䡪δ500000
ǰ500000
裺ӯ500000*15%75000
䡪δ75000
ҹ˾ڱ2003걨ʱҪ2002δ50*85%42.5Ԫʲծе2003еۼ۾50Ԫӯ7.5Ԫδ42.5Ԫ
˾ͶҵشƲͶǰ棨ӯδҲӦӦȨͶʲ2003˾ƴ£
ҵ۾ɣ500000ԪʹҵͶʱӵеķݶˣ500000*30%150000ԪӦͶʳɱ150000ԪȨͶʲ150000ԪͬʱȨͶʲ150000Ԫ10̯2002̯Ϊ15000ԪڹȨͶʲ̯ʹҵ15000Ԫ15%ȡӯӶʹӯ