① 澧炲肩◣鍙戠エ寮紲ㄤ環鏍兼庝箞璁＄畻錛
澧炲肩◣涓撶敤鍙戠エ鐨勯噾棰濊＄畻鍏寮忎負錛氭寜鍟嗗搧涓嶅惈紼庡崟浠*閿鍞鏁伴噺錛涘炲肩◣涓撶敤鍙戠エ鐨勭◣棰濊＄畻鍏寮忎負錛氭寜鍟嗗搧涓嶅惈紼庨攢鍞棰*紼庣巼錛涚◣涓庝笉鍚紼庝環鏍肩殑杞鎹㈠叕寮忔湁涓ょ嶆儏鍐碉細1)閿鍞鏂逛負涓鑸綰崇◣浜猴細涓嶅惈紼庝環=鍙戠エ鎬婚/紼庣巼;紼庨=涓嶅惈紼庝環*紼庣巼錛2)閿鍞鏂逛負灝忚勬ā綰崇◣浜猴細涓嶅惈紼庝環=鍙戠エ鎬婚/紼庣巼;紼庨=涓嶅惈紼庝環*紼庣巼銆
鍥犱負璁＄畻澧炲肩◣鐨勯噾棰濆簲璇ユ槸涓嶅惈紼庣殑錛屾墍浠ュ炲肩◣鐨勫簲浜ょ◣閲=涓嶅惈紼庨噾棰澝楃◣鐜囥備竴鑸璇撮噾棰濇病鏈夌壒鍒寮鴻皟錛屽氨鏄涓嶅惈澧炲肩◣鐨勯噾棰濄傚師閲戦濇槸鍖呭惈澧炲肩◣鐨勶紝鎵浠ヨ＄畻澧炲肩◣鏃訛紝搴旇ユ崲綆椾負涓嶅惈紼庨噾棰濄傛崲綆楁柟娉曞氨鏄:涓嶅惈紼庨噾棰=鍘熼噾棰澝(1+17%)銆傜幇鍦ㄥ炲肩◣紼庣巼鐢17%鍙樻垚浜16%錛屾墍浠ヨ佹崲綆椾負鍚紼庨噾棰濓紝灝辨槸:鍚紼庨噾棰=涓嶅惈紼庨噾棰澝(1+16%)銆傚睘浜庢柊鐨勫惈紼庣殑緇撶畻閲戦=鍘熼噾棰澝(1+17%)脳(1+16%)銆
澧炲肩◣涓撶敤鍙戠エ搴旀寜涓嬪垪瑕佹眰寮鍏鳳細
1銆侀」鐩榻愬叏錛屼笌瀹為檯浜ゆ槗鐩哥︼紱
2銆佸瓧榪規竻妤氾紝涓嶅緱鍘嬬嚎銆侀敊鏍礆紱
3銆佸彂紲ㄨ仈鍜屾姷鎵ｈ仈鍔犵洊鍙戠エ涓撶敤絝狅紱
4銆佹寜鐓у炲肩◣綰崇◣涔夊姟鐨勫彂鐢熸椂闂村紑鍏楓
涓嶇﹀悎涓婂垪瑕佹眰鐨勫炲肩◣涓撶敤鍙戠エ錛岃喘涔版柟鏈夋潈鎷掓敹銆
灞炰簬涓嬪垪鎯呭艦涔嬩竴鐨勶紝涓嶅緱寮鍏峰炲肩◣涓撶敤鍙戠エ錛
1銆佸悜娑堣垂鑰呬釜浜洪攢鍞璐х墿銆佹彁渚涘簲紼庡姵鍔℃垨鑰呭彂鐢熷簲紼庤屼負鐨勶紱
2銆侀攢鍞璐х墿銆佹彁渚涘簲紼庡姵鍔℃垨鑰呭彂鐢熷簲紼庤屼負閫傜敤澧炲肩◣鍏嶇◣瑙勫畾鐨勶紝娉曞緥銆佹硶瑙勫強鍥藉剁◣鍔℃誨矓鍙︽湁瑙勫畾鐨勯櫎澶栵紱
3銆侀儴鍒嗛傜敤澧炲肩◣綆鏄撳緛鏀舵斂絳栬勫畾鐨勶細
錛1錛夊炲肩◣涓鑸綰崇◣浜虹殑鍗曢噰琛嫻嗙珯閿鍞闈炰復搴婄敤浜轟綋琛娑查夋嫨綆鏄撹＄◣鐨勩
錛2錛夌撼紼庝漢閿鍞鏃ц揣錛屾寜綆鏄撳姙娉曚緷3%寰佹敹鐜囧噺鎸2%寰佹敹澧炲肩◣鐨勩
錛3錛夌撼紼庝漢閿鍞鑷宸變嬌鐢ㄨ繃鐨勫滻瀹氳祫浜э紝閫傜敤鎸夌畝鏄撳姙娉曚緷3%寰佹敹鐜囧噺鎸2%寰佹敹澧炲肩◣鏀跨瓥鐨勩
綰崇◣浜洪攢鍞鑷宸變嬌鐢ㄨ繃鐨勫滻瀹氳祫浜э紝閫傜敤綆鏄撳姙娉曚緷鐓3%寰佹敹鐜囧噺鎸2%寰佹敹澧炲肩◣鏀跨瓥鐨勶紝鍙浠ユ斁寮冨噺紼庯紝鎸夌収綆鏄撳姙娉曚緷鐓3%寰佹敹鐜囩即綰沖炲肩◣錛屽苟鍙浠ュ紑鍏峰炲肩◣涓撶敤鍙戠エ銆