2009骞村瑷�(j矛)甯伔妤�(y猫)鐩搁棞(gu膩n)鐭ヨ瓨(sh铆)绗笁绔犺瑳缇╀簲
鐎忚
鏀惰棌
銆€銆€(2)鍏�(n猫i)閮ㄥ牨(b脿o)閰巼
銆€銆€瑷�(j矛)绠楀収(n猫i)閮ㄥ牨(b脿o)閰巼鏄線灞嗚€冪敓鍟�(w猫n)鐨勬渶澶氱殑涓€鍊�(g猫)鍟�(w猫n)椤�锛岃▓(j矛)绠楀収(n猫i)閮ㄥ牨(b脿o)閰巼鏈夊叐鍊�(g猫)姝ラ锛�
銆€銆€绗竴姝ユ槸瑭﹁娉�锛屾墍璎傝│瑾ゆ硶锛屽氨鏄换鎰忓亣瀹氬収(n猫i)閮ㄥ牨(b脿o)閰巼鐐轰竴鍊�(g猫)鏁�(sh霉)鐒跺悗鐢ㄩ€欏€�(g猫)鏁�(sh霉)瑷�(j矛)绠楅爡(xi脿ng)鐩殑鍑堢従(xi脿n)鍊硷紝鏈€绲傜洰鐨勬槸瑕佽│鍑轰竴鍊�(g猫)浣垮緱鍑堢従(xi脿n)鍊煎ぇ浜�0鐨勬暩(sh霉)鍜屽彟涓€鍊�(g猫)浣垮緱鍑堢従(xi脿n)鍊煎皬浜�0鐨勬暩(sh霉);
銆€銆€绗簩姝ユ槸鎻掑€兼硶锛岄€欏€�(g猫)鍏烽珨鑱�(li谩n)绯讳笅鍒楄€冮渚�(l谩i)鐪�
銆€銆€銆�2008骞磋│椤屻€�
銆€銆€鏌愬浐瀹氳硣鐢�(ch菐n)鎶曡硣闋�(xi脿ng)鐩紝鐣�(d膩ng)鎶樼従(xi脿n)鐜囩偤 15 % 鏅�(sh铆)锛屽噲鐝�(xi脿n)鍊肩瓑浜� 500 钀�(w脿n)鍏�;鐣�(d膩ng)鎶樼従(xi脿n)鐜囩偤 17 %鏅�(sh铆)锛屽噲鐝�(xi脿n)鍊肩瓑浜�-500 钀�(w脿n)鍏�銆傚墖瑭插浐瀹氳硣鐢�(ch菐n)鎶曡硣闋�(xi脿ng)鐩殑鍏�(n猫i)閮ㄦ敹鐩婄巼鐐猴細
銆€銆€A.14.5 %
銆€銆€B.16 %
銆€銆€C.17.5 %
銆€銆€D.18 %
銆€銆€銆愮瓟妗堛€態
銆€銆€銆愯В鏋愩€戞湰椤屼腑椤岀洰宸茬稉(j墨ng)鍛婅ù鎴戝€�?c猫)鍥宍娉曠殑绲�(ji茅)鏋�锛屼竴鍊�(g猫)鏄�15%鏅�(sh铆)鍑堢従(xi脿n)鍊�500澶т簬0;鍙︿竴鍊�(g猫)鏄�17%鏅�(sh铆)鍑堢従(xi脿n)鍊�-500灏忎簬0銆備笅涓€姝ユ垜鍊戜締(l谩i)鐢ㄦ彃鍊兼硶閫�(j矛n)琛岃▓(j矛)绠楋細
銆€銆€棣栧厛锛氳ō(sh猫)鍏�(n猫i)閮ㄦ敹鐩婄巼鐐篿;閫欐檪(sh铆)鎴戝€戣鏄庣⒑涓€鍊�(g猫)闂�(gu膩n)绯绘槸锛�
銆€銆€绗竴琛岋細15% 灏�(du矛)鎳�(y墨ng)鐨勫噲鐝�(xi脿n)鍊兼槸 500
銆€銆€绗簩琛岋細i 灏�(du矛)鎳�(y墨ng)鐨勫噲鐝�(xi脿n)鍊兼槸 0
銆€銆€绗笁琛岋細17% 灏�(du矛)鎳�(y墨ng)鐨勫噲鐝�(xi脿n)鍊兼槸 -500
銆€銆€寰炰笂杩颁笁琛屼腑鐨勪竴涓€灏�(du矛)鎳�(y墨ng)闂�(gu膩n)绯诲彲浠ュ緱鍑猴細
銆€銆€(17%-i)/(17%-15%)=(-500-0)/(-500-500);
銆€銆€鎴�(i-15%)/(17%-15%)=(0-500)/(-500-500)鏈€鍚庡叐寮忛兘瑙ｅ緱i=16%銆�
銆€銆€(绛夊紡鍏╅倞涓€鑸敤绗笁琛屽拰绗竴琛屾暩(sh霉)瀛楃浉娓�锛屼絾鐒�(w煤)璜栨€庢ǎ锛屽彧瑕佺瓑寮忓叐閭婄殑鍏�(n猫i)閮ㄦ敹鐩婄巼鍜屽噲鐝�(xi脿n)鍊兼槸涓€涓€灏�(du矛)鎳�(y墨ng)鐨勯偅涔堣▓(j矛)绠楃殑绲�(ji茅)鏋滄槸涓€鑷寸殑)
2009涓礆(j铆)瀵╄▓(j矛)灏�(zhu膩n)妤�(y猫)鎶€琛�(sh霉)璩囨牸鑰冭│杓斿皫(d菐o)鎷涚敓绨�(ji菐n)绔�
銆€銆€09瀵╄▓(j矛)灏�(zhu膩n)妤�(y猫)鎶€琛�(sh霉)璩囨牸锛岀従(xi脿n)鍦ㄥ牨(b脿o)鍚嶅彲鐛茶磮(z猫ng)08骞磋绋�锛�
銆€銆€2009骞村瑷�(j矛)甯€冭│鏅�(sh铆)闁擄細10鏈�18鏃�
鏈€鏂拌硣瑷�
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