税务总局发文进一步简便优化部分纳税人个人所得税预扣预缴方法!2021年1月1日起施行

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1、JISUANLIXIDEGONGSHI
(YI)LILV
CHUXUCUNKUANLILVYOUGUOJIATONGYIGUIDING,RENMINYINXINGGUAPAIGONGGAO。LILVYECHENGWEILIXILV,SHIZAIYIDINGRIQINEILIXIYUBENJINDEBILV,YIBANFENWEINIANLILV、YUELILV、RILILVSANZHONG。NIANLILVYIBAIFENBIBIAOSHI,YUELILVYIQIANFENBIBIAOSHI,RILILVYIWANFENBIBIAOSHI。RUNIANXIJIULIXIEWEI 9%,JIMEIBAIYUANCUNKUANDINGQIYINIANLIXI9YUAN,YUEXILIULIXIEWEI6‰,JIMEIQIANYUANCUNKUANYIYUELIXI6YUAN,RIXIYILIWUHAOXIEWEI 1.5%00,JIMEIWANYUANCUNKUANMEIRILIXIlYUAN5JIAO,MUQIANWOGUOCHUXUCUNKUANYONGYUELILVGUAPAI。WEILEJIXIFANGBIAN,SANZHONGLILVZHIJIANKEYIHUANSUAN,QIHUANSUANGONGSHIWEI:NIANLILV÷12=YUELILV YUELILV÷30=RILILV
NIANLILV÷360=RILILV
(ER)JIXIQIDIAN
CHUXUCUNKUANLIXIJISUANSHI,BENJINYI“YUAN”WEIQIXIDIAN,YUANYIXIADEJIAO、FENBUJIXI,LIXIDEJINESUANZHIFENWEI,FENWEIYIXIASISHEWURU。FENDUANJIXISUANZHILIWEI,HEJILIXIHOUFENYIXIASISHEWURU。
(SAN)CUNQIJISUANGUIDING
1、SUANTOUBUSUANWEI,JISUANLIXISHI,CUNKUANTIANSHUYILVSUANTOUBUSUANWEI,JICONGCUNRURIQISUANZHIQUKUANQIANYITIANZHI;
2、BULUNRUNNIAN、PINGNIAN,BUFENYUEDA、YUEXIAO,QUANNIANAN360TIAN,MEIYUEJUNAN30TIANJISUAN;
3、DUINIAN、DUIYUE、DUIRIJISUAN,GEZHONGDINGQICUNKUANDEDAOQIRIJUNYIDUINIAN、DUIYUE、DUIRIWEIZHUN。JIZICUNRURIZHICINIANTONGYUETONGRIWEIYIDUINIAN,CUNRURIZHIXIAYUETONGYIRIWEIDUIYUE;
4、DINGQICHUXUDAOQIRI,RUYULIJIABUBANGONG,KEYITIQIANYIRIZHIQU,SHITONGDAOQIJISUANLIXI,SHOUXUTONGTIQIANZHIQUBANLI。
ER、JISUANLIXIJIBENFANGFA
YOUYUCUNKUANZHONGLEIBUTONG,JUTIJIXIFANGFAYEGEYOUBUTONG,DANJIXIDEJIBENGONGSHIBUBIAN,JILIXISHIBENJIN、CUNQI、LILVSANYAOSUDECHENGJI,GONGSHIWEI:LIXI=BENJIN*LILV*SHIJIAN.RUYONGRILILVJISUAN,LIXI=BENJIN×RILILV×CUNKUANTIANSHU
RUYONGYUELILVJISUAN,LIXI=BENJIN×YUELILV×YUESHU
(YI)JISUANGUOQITIANSHUDEFANGFA
GUOQITIANSHU=(ZHIQUNIAN-DAOQINIAN)×360+ZHIQUYUE、RISHU-DAOQIYUE、RISHU
(ER)JISUANLIXIDEFANGFA
1、BAIYUANJISHUJIXIFA。SHIYONGYUDINGQIZHENGCUNZHENGQU、HUOQICUNDANSHICHUXUZHONGLEIDELIXIJISUAN。
2、JISHUJIXIFA。SHIYONGYULINGCUNZHENGQUCHUXULIXIDEJISUAN,YEKEYONGYUJISUANHUOQICUNZHEDELIXI。
3、LIYUJIXIFA。SHIYONGYUHUOQICUNZHECHUXULIXIDEJISUAN。
SAN、GECHUXUZHONGLEIDELIXIJISUAN
(YI)HUOQICHUXU
1、HUOQICHUXUCUNKUANZAIBANLICUNQUYEWUSHI,YINGZHUBIZAIZHANGYESHANGJIECHULIXIYUE,SICHUHUQINGHUSHIYICIJIFULIXI。
2、HUOQICHUXU(CUNZHE)CUNKUANMEINIANJIEXIYICI(MEINIANLIUYUESANSHIRIWEIJIEXIRI)。JIEXISHIKEBA“YUAN”YISHANGLIXIBINGRUBENJIN,“YUAN”YIXIAJIAOFENBUFENZHUANRUXIANIANLIXIYUENEI。
3、HUOQICHUXUCUNKUANZAICUNRUQIJIANYUYOULILVDIAOZHENG,ANJIEXIRIGUAPAIGONGGAODEHUOQICHUXUCUNKUANLILVJISUANLIXI。QUANBUZHIQUHUOQICHUXUCUNKUAN,ANQINGHURIGUAPAIGONGGAODEHUOQICHUXUCUNKUANLILVJIFULIXI。
4、HUOQICHUXUDELIXIJISUANGONGSHI。
HUOQICHUXUDEBENJINHECUNQIJINGCHANGBIANDONG,YINER,HUOQICHUXULIXIDEJISUANBIJIAOFUZA。DANZHIYAOZHANGWOYIDINGFANGFA,SUOYOUDEJISUANWENTIYEJIUYINGRENERJIELE。
2、GUDINGZICHANZHEJIUDEJISUANFANGFA:
.QIYEYIBANYONGNIANXIANPINGJUNFAJITIZHEJIU,TASHIGENJUGUDINGZICHANDEYUANZHIJIANQUCANZHIHOUDEYUE,(GUDINGZICHANCANZHIYIBANANGUDINGZICHANDEYUANZHIDE5%YUJI,(YEKEGENJUSHIJISHIYONGNIANXIANYUJICANZHI)YIBANJIANZHULEISHIYONG20NIAN,SHEBEILEISHIYONG15NIAN。)。
GONGSHIRUXIA:
GUDINGZICHANNIANZHEJIUE=GUDINGZICHANYUANZHI-JINGCANZHI/GUDINGZICHANYUJISHIYONGNIANXIAN
NIANZHEJIUECHUYI12=YUEZHEJIUE
3、DANGQIYINGTIQUDEHUAIZHANGZHUNBEIYINGANYIXIAGONGSHIJITI:
DANGQIYINGTIQUDEHUAIZHANGZHUNBEI=DANGQIANYINGSHOUZHANGKUANXIANGJISUANYINGJITIHUAIZHANGZHUNBEIJINEJIAN(HUOZHEJIA)BENKEMUDEDAIFANGYUE(HUOJIEFANGYUE).
DANGQIANYINGSHOUZHANGKUANJISUANYINGTIQUDEHUAIZHANGZHUNBEIJINEDAYUKEMUDEDAIFANGYUE,YINGANQICHAETIQUHUAIZHANGZHUNBEIDEJINEXIAOYUBENKEMUDEDAIFANGYUE,YINGANQICHAECHONGJIANYIJITIDEHUAIZHANGZHUNBEI,RUGUODANGQIANYINGSHOUZHANGKUANJISUANYINGTIDEHUAIZHANGZHUNBEIDEJINEWEI0,YINGJIANGBENKEMUDEYUEQUANBUCHONGHUI.
4、ZENGZHISHUIJISUANGUOCHENG:
ZENGZHISHUIJIUSHIZHIWOGUOJINGNEIXIAOSHOUHUOWU、JINKOUHUOWUTIGONGJIAGONG、XIULIXIUPEILAOWUDEZENGZHISHUIZHENGSHOUDEYIZHONGLIUZHUANSHUI。
YIBANNASHUIRENQIYEZENGZHISHUIDEHESUANFANGFA:
DANGQIXIAOSHOUXIAOXIANGSHUIE-DANGQIGOUHUOJINXIANGSHUIE(JIASHANGQILIUDISHUIE)=BENYUESHIJIYAOJIAONADEZENGZHISHUI。
{FUZHU:1.SHUIWUBUMENDEGUIDING、DIAOJINXIANGSHUIZHUANCHU、ZIYINGHUOWUCHUKOUMIANDITUIYISHANGSANLEIGENJUGENJUSHIJIQINGKUANGHESUAN。2.GENJUDANGDISHUIWUJIGUANZHENGSHOUQINGKUANGKONGZHISHUIFULV。}
SHUIFULVDEHESUAN:SHIJISHIXIANDEZENGZHISHUIECHUYIXIAOSHOUSHOURU(BUHANSHUI)=SHUIFULV%。FUZHU:YOUYUQIYENEIXIAOYEWUDUO,ZIYINGCHUKOUSHAO,DEBUDAOTUISHUIZHIZUOMIANDI,HESUANSHUIFULVYAOBAMIANDIEYUSHIJISHIXIANDEZENGZHISHUIEHEJI。)
XIAOXIANGSHUIEDEHESUAN:YONGJIASHUIHEJIXIAOSHOUSHOURUCHUYI1.17CHENGYI1.17。(GENJUSHUXUEGONGSHIKEZHENGSUANDAOSUAN。)ZENGZHISHUIDEZHENGSHOULVYIBANWEI17%。
5.CHUKOUHUOWU"MIAN、DI、TUI"SHUIJISUAN
SHENGCHANQIYEHUOWUCHUKOUHOU,BIXUZAIKOUANDIANZIZHIFAXITONGCHUKOUTUISHUIZIXITONGCHAXUNDAOBAOGUANDANCHUKOUXINXIHOU,FANGNENGJISUANCHUKOUHUOWUMIANDITUISHUI。SHENGCHANQIYECHUKOUHUOWU"MIAN、DI、TUISHUIE"YINGGENJUCHUKOUHUOWULIANJIA、CHUKOUHUOWUTUISHUILVJISUAN。
YI、MIANDITUISHUIEDEJISUAN
MIANDITUISHUIE=CHUKOUHUOWULIANJIA×WAIHUIRENMINBIPAIJIA×CHUKOUHUOWUTUISHUILV-MIANDITUISHUIEDIJIANE
MIANDITUISHUIEDIJIANE=MIANSHUIGOUJINYUANCAILIAOJIAGE×CHUKOUHUOWUTUISHUILV
MIANSHUIGOUJINYUANCAILIAOBAOKUOGUONEIGOUJINMIANSHUIYUANCAILIAOHEJINLIAOJIAGONGMIANSHUIJINKOULIAOJIAN,QIZHONGJINLIAOJIAGONGMIANSHUIJINKOULIAOJIANDEJIAGEWEIZUCHENGJISHUIJIAGE。GUONEIGOUJINYUANCAILIAOSHIZHIKAIJUJINLIAOJIAGONGMIANSHUIZHENGMINGYEWUSUOSHEJIFUHEGUOJIAZHENGCEGUIDINGDEGUONEIGOUJINMIANSHUIYUANCAILIAO。
JINLIAOJIAGONGMIANSHUIJINKOULIAOJIANDEZUCHENGJISHUIJIAGE=HUOWUDAOANJIAGE+HAIGUANSHIZHENGGUANSHUI+HAIGUANSHIZHENGXIAOFEISHUI
ER、DANGQIYINGTUISHUIEHEDANGQIMIANDISHUIEDEJISUAN
1DANGQIQIMOLIUDISHUIE≤DANGQIMIANDITUISHUIESHI,
DANGQIYINGTUISHUIE=DANGQIQIMOLIUDISHUIE
DANGQIMIANDISHUIE=DANGQIMIANDITUISHUIE-DANGQIYINGTUISHUIE
2DANGQIQIMOLIUDISHUIE>DANGQIMIANDITUISHUIESHI,
DANGQIYINGTUISHUIE=DANGQIMIANDITUISHUIE
DANGQIMIANDISHUIE=0
"DANGQIQIMOLIUDISHUIE"WEIDANGQI《ZENGZHISHUINASHUISHENBAOBIAO》DE"QIMOLIUDISHUIE"。
3、DANGQIYOUYINGNASHUIESHI,DANGQIMIANDISHUIE=DANGQIMIANDITUISHUIE
SAN、MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDEJISUAN
MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIE=DANGQICHUKOUHUOWULIANJIA×WAIHUIRENMINBIPAIJIA×(CHUKOUHUOWUZHENGSHUISHUILV-CHUKOUHUOWUTUISHUILV)-MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDIJIANE
MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDIJIANE=MIANSHUIGOUJINYUANCAILIAOJIAGE×(CHUKOUHUOWUZHENGSHUISHUILV-CHUKOUHUOWUTUISHUILV)。
SI、XINFASHENGCHUKOUYEWUDESHENGCHANQIYEZIFASHENGSHOUBICHUKOUYEWUZHIRIQI12GEYUENEIDECHUKOUYEWU,BUJISUANDANGQIYINGTUISHUIE,DANGQIMIANDISHUIEDENGYUDANGQIMIANDITUISHUIE;WEIDIDINGWANDEJINXIANGSHUIE,JIEZHUANXIAQIJIXUDIKOU,CONGDI13GEYUEKAISHIANMIANDITUISHUIJISUANGONGSHIJISUANDANGQIYINGTUISHUIE。
6、XIANJINLIULIANGBIAODEBIANZHI
XIANJINLIULIANGBIAOSHIFANYINGQIYEYIDINGHUIJIQIJIANNEIYOUGUANXIANJINHEXIANJINDENGJIAWUDELIURUHELIUCHUXINXIDEHUIJIBAOBIAO。DAZHIKEFENWEI:1.JINGYINGHUODONGCHANSHENGDEXIANJINLIULIANG2.TOUZIHUODONGCHANSHENGDEXIANJINLIULIANG3.CHOUZIHUODONGCHANSHENGDEXIANJINLIULIANG。ZHUMING:XIANJINLIULIANGBIAOPINGCHANGBAOSHUIWUJUBUYONG,YINXINGDAIKUANYONG,SUOYIBIANZHIXIANJINLIULIANGBIXUGENJUBENYUEDEZICHANFUZHAIBIAOHESUNYIBIAOBIANZHI。
DILIU:XIANJINLIULIANGBIAODEBIANZHIFANGFA:
GENJUDANGYUEZICHANFUZHAIBIAOHESUNYIBIAOBIANZHI。XIAMIANSUOYAOJIESHAODEXIANJINLIULIANGBIAOSHICAIZHENGBUTONGYISHEZHIDEXIANJINLIULIANGBIAO。
DIYIBU:XIANQUEDING45LANDESHUZI,YONGBENYUEDEZICHANFUZHAIBIAO(HUOBIZIJIN)NIANMOSHU-ZICHANFUZHAIBIAO(HUOBIZIJIN)NIANCHUSHU。
DIERBU:QUEDING36LANSHUZI,YONGZICHANFUZHAIBIAO(DUANQIJIEKUAN)NIANMOSHU-NIANCHUSHU(DUANQIJIEKUAN)RUGUOGUIHAI36LANTIANGUIHAISHU,RUGUOZENGJIA33LANTIANZENGJIA。
DISANBU:QUEDING39LANDESHUZI,GENJUDANGYUESUNYIBIAOCAIWUFEIYONGLEIJISHU。
DISIBU:QUEDING43LANSHUZI,YONG36LAN+39LAN。
DIWU:QUEDING44LANSHUZI,YINWEIBENYUEWEISHOUDAOJIEKUAN,ZHISHISHOUDAOXIANJIN,SUOYIJIU43LANDEFUSHUWEIZHUN,RUGUOSHOUDAOQIAQIAXIANGFAN。
DILIUBU:24LAN,YONGZICHANFUZHAIBIAODEGUDINGZICHANNIANMOSHU-NIANCHUSHU,SHIFOUFASHENGBIANHUA,RUGUOZENGJIAYONGZENGJIADESHUWEIZHUN。
DIQIBU:28LANYU24LANDESHUJUXIANGTONG。
DIBABU:29LANDESHUJUYU28LANDEFUSHUWEIZHUN。
DIJIUBU:2LANDESHUJUYONGBENYUESUNYIBIAODESHOURULEIJISHU(YOUYULEIJISHUSHIBUHANSHUIDESHU,HUANSUANCHENGHANSHUIDE,SHOURUCHUYI0.17)。
DISHIBU:16LANYONG45LAN+44LAN。
7、LIUDONGBILV=LIUDONGZICHAN/LIUDONGFUZHAI
8、SUDONGBILV=(LIUDONGZICHAN-CUNHUO)/LIUDONGFUZHAI
9、BAOSHOUSUDONGBILV=(XIANJIN+DUANQIZHENGQUAN+YINGSHOUPIAOJU+YINGSHOUZHANGKUANJINGE)/LIUDONGFUZHAI
10、YINGYEZHOUQI=CUNHUOZHOUZHUANTIANSHU+YINGSHOUZHANGKUANZHOUZHUANTIANSHU
11、CUNHUOZHOUZHUANLV(CISHU)=XIAOSHOUCHENGBEN/PINGJUNCUNHUO QIZHONG:PINGJUNCUNHUO=(CUNHUONIANCHUSHU+CUNHUONIANMOSHU)/2
CUNHUOZHOUZHUANTIANSHU=360/CUNHUOZHOUZHUANLV=(PINGJUNCUNHUO*360)/XIAOSHOUCHENGBEN
12、YINGSHOUZHANGKUANZHOUZHUANLV(CI)=XIAOSHOUSHOURU/PINGJUNYINGSHOUZHANGKUAN
QIZHONG:XIAOSHOUSHOURUWEIKOUCHUZHEKOUYUZHERANGHOUDEJINGE;YINGSHOUZHANGKUANSHIWEIKOUCHUHUAIZHANGZHUNBEIDEJINE
YINGSHOUZHANGKUANZHOUZHUANTIANSHU=360/YINGSHOUZHANGKUANZHOUZHUANLV=(PINGJUNYINGSHOUZHANGKUAN*360)/ZHUYINGYEWUSHOURUJINGE
13、LIUDONGZICHANZHOUZHUANLV(CISHU)=XIAOSHOUSHOURU/PINGJUNLIUDONGZICHAN
14、ZONGZICHANZHOUZHUANLV=XIAOSHOUSHOURU/PINGJUNZICHANZONGE
15、ZICHANFUZHAILV=FUZHAIZONGE/ZICHANZONGE
16、CHANQUANBILV=FUZHAIZONGE/SUOYOUZHEQUANYI
17、YOUXINGJINGZHIZHAIWULV=FUZHAIZONGE/(GUDONGQUANYI-WUXINGZICHANJINGZHI)
18、YIHUOLIXIBEISHU=XISHUIQIANLIRUN/LIXIFEIYONG
19、XIAOSHOUJINGLILV=JINGLIRUN/XIAOSHOUSHOURU*100%
20、XIAOSHOUMAOLILV=(XIAOSHOUSHOURU-XIAOSHOUCHENGBEN)/XIAOSHOUSHOURU*100%
21、ZICHANJINGLILV=JINGLIRUN/PINGJUNZICHANZONGE
22、JINGZICHANSHOUYILV=JINGLIRUN/PINGJUNJINGZICHAN(HUONIANMOJINGZICHAN)*100% HUOXIAOSHOUJINGLILV*ZICHANZHOUZHUANLV*QUANYICHENGSHUHUOZICHANJINGLILV*QUANYICHENGSHU
23、XIANJINDAOQIZHAIWUBI=JINGYINGXIANJINJINGLIURU/BENQIDAOQIDEZHAIWU=JINGYINGXIANJINJINGLIURU/(DAOQIZHANGQIZHAIWU+YINGFUPIAOJU)
24、XIANJINLIUDONGFUZHAIBI=JINGYINGXIANJINLIULIANG/LIUDONGFUZHAI
25、XIANJINZHAIWUZONGEBI=JINGYINGXIANJINLIURU/ZHAIWUZONGE
26、XIAOSHOUXIANJINBILV=JINGYINGXIANJINLIULIANG/XIAOSHOUE
27、LILV=CHUNLILV+FUJIALV+FENGXIANFUJIALV
28、QUANBUZICHANXIANJINHUISHOULV=JINGYINGXIANJINJINGLIULIANG/QUANBUZICHAN*100%
29、GUDINGPINGJUNNIANCHENGBEN=(YUANZHI+YUNXINGCHENGBEN-CANZHI)/SHIYONGNIANXIAN HUO=(YUANZHI+YUNXINGCHENGBENXIANZHIZHIHE-CANZHIXIANZHI)/NIANJINXIANZHIXISHU
30、YINGYEXIANJINLIULIANG=YINGYESHOURU-FUXIANCHENGBEN-SUODESHUI=SHUIHOUJINGLIRUN+ZHEJIU=SHOURU(1-SUODESHUI)-FUXIANCHENGBEN(1-SUODESHUI)+ZHEJIU*SHUILV
31、DIAOZHENGXIANJINLIULIANGFA:DIAOHOUJINGXIANZHI=∑][a*XIANJINLIULIANGQIWANGZHI/(1+WUFENGXIANBAOCHOULV)^t] a-KENDINGDANGLIANG
32、FENGXIANDIAOZHENGZHEXIANLVFA:DIAOHOUJINGXIANZHI=∑[YUQIXIANJINLIULIANG/(1+FENGXIANDIAOZHENGZHEXIANLV)^t]
TOUZIZHEYAOQIUDESHOUYILV=WUFENGXIANBAOCHOULV+B *(SHICHANGPINGJUNBAOCHOULV-WUFENGXIANBAOCHOULV)
XIANGMUYAOQIUDESHOUYILV=WUFENGXIANBAOCHOULV+XIANGMUDEB *(SHICHANGPINGJUNBAOCHOULV-WUFENGXIANBAOCHOULV)
33、JINGXIANZHI=SHITIXIANJINLIULIANG/SHITIJIAQUANPINGJUNCHENGBEN-YUANSHITOUZI =GUDONGXIANJINLIULIANG/GUDONGYAOQIUDEPINGJUNLV-GUDONGTOUZI
34、BQUANYI=BZICHAN*(1+FUZHAI/QUANYI) BZICHAN=BQUANYI/(1+FUZHAI/QUANYI)
35、XIANJINFANHUIXIANR= SHANGXIAN=3*XIANJINFANHUIXIAN-2*XIAXIAN
36、SHOUYIZENGJIA=XIAOLIANGZENGJIA*DANWEIBIANJIGONGXIAN
37、YINGSHOUZHANGKUANYINGJILIXI=RIXIAOSHOUE*PINGJUNSHOUXIANQI*BIANDONGCHENGBENLV*ZIBENCHENGBEN
PINGJUNYUE=RIXIAOSHOUE*PINGJUNSHOUXIANQI ZHANYONGZIJIN=PINGJUNYUE*BIANDONGCHENGBENLV
38、ZHEKOUCHENGBENZENGJIA=XINXIAOSHOUSHUIPING*XINZHEKOULV*XIANGSHOUZHEKOUBILI-JIUXIAOSHOUSHUIPING*JIUZHEKOULV*XIANGSHOUZHEKOUDEGUKEBILI
39、CAILIAOFENPEILV=CAILIAOSHIJIZONGXIAOHAOLIANGHUOSHIJICHENGBEN/CHANPINCAILIAODINGEXIAOLIANGHUODINGECHENGBENZHIHE
RENGONG(ZHIZAOFEIYONG)FENPEILV=SHENGCHANGONGRENGONGZI(ZHIZAOFEIYONG)ZONGE/GECHANPINSHIYONG(DINGE、JIQI)GONGSHIZHIHEFUZHUSHENGCHANDANWEICHENGBEN=FUZHUFEIYONGZONGE/CHANPINHUOLAOWUZONGLIANG(BUHANDUIFUZHUGECHEJIANTIGONGDECHANPINHUOLAOWU)
GESHOUYICHEJIAN、CHANPIN、BUMENYINGFENPEIDEFEIYONG=FUZHUSHENGCHANDEDANWEICHENGBEN*HAOYONGLIANG
40、ZAICHANPINYUEDANGCHANLIANG=ZAICHANPINSHULIANG*WANGONGCHENGDU CHANCHENGPINCHENGBEN=DANWEICHENGBEN*CHANCHENGPINCHANLIANG
DANWEICHENGBEN=YUECHUZAICHANPINCHENGBEN+BENYUESHENGCHANFEIYONG/(CHANCHENGPINCHANLIANG+YUEMOZAICHANPINYUEDANGCHANLIANG)
YUEMOZAICHANPINCHENGBEN=DANWEICHENGBEN*YUEDANGCHANLIANG
41、YUEMOZAICHANPINCHENGBEN=ZAICHANPINSHULIANG*ZAICHANPINDINGEDANWEICHENGBEN
CHANCHENGPINZONGCHENGBEN=(YUECHUZAICHANPINCHENGBEN+BENYUEFEIYONG)-YUEMOZAICHANPINCHENGBEN CHANCHENGPINDANWEICHENGBEN=CHANCHENGPINZONGCHENGBEN/CHANCHENGPINCHANLIANG
42、CAILIAOFENPEILV=(YUECHUZAICHANPINSHIJICHENGBEN+BENYUETOURUDESHIJICHENGBEN)/(WANGONGCHANPINDINGECAILIAOCHENGBEN+YUEMOZAICHANPINDINGECHENGBEN)
GONGZIFENPEILV=(YUECHUZAICHANPINSHIJIGONGZI+BENYUETOURUDESHIJIGONGZI)/(WANGONGCHANPINDINGEGONGSHI+YUEMOZAICHANPINDINGEGONGSHI)
ZAICHANPINYINGFENPEIDECAILIAO(GONGZI)CHENGBEN=ZAICHANPINDINGECAILIAO(GONGZI)CHENGBEN*CAILIAO(GONGZI)FENPEILV
WANGONGCHANPINYINGFENPEIDECAILIAO(GONGZI)CHENGBEN=WANGONGCHANPINDINGECAILIAO(GONGZI)CHENGBEN*CAILIAO(GONGZI)FENPEILV
43、LIANCHANPINCHENGBENSHOUJIAFA:MOUCHANPINCHENGBEN=MOUCHANPINXIAOSHOUJIAGE/XIAOSHOUJIAGEZONGE
SHIWUSHULIANGFA:DANWEISHULIANG(ZHONGLIANG)CHENGBEN=LIANHECHENGBEN/GELIANCHANPINDEZONGSHULIANG(ZONGZHONGLIANG)
44、LIRUN=DANJIA*XIAOLIANG-DANWEIBIANDONGCHENGBEN*XIAOLIANG-GUDINGCHENGBENHUO=ANQUANBIANJILV*BIANJIGONGXIANLV
45、CAILIAOJIACHA=SHIJISHULIANG*(SHIJIJIAGE-BIAOZHUNJIAGE) CAILIAOSHUCHA=(SHIJISHULIANG-BIAOZHUNSHULIANG)*BIAOZHUNJIAGE
46GONGZILVCHA=SHIJIGONGSHI*(SHIJIGONGZILV-BIAOZHUNGONGZILV) RENGONGXIAOLVCHA=(SHIJIGONGSHI-BIAOZHUNGONGSHI)*BIAOZHUNGONGZILV
47、ZHIZAOFEIYONGBIAOZHUNFENPEILV=ZHIZAOFEIYONGYUSUANZONGE/ZHIJIERENGONGBIAOZHUNZONGGONGSHI FEIYONGBIAOZHUNCHENGBEN=ZHIJIERENGONGBIAOZHUNGONGSHI*BIAOZHUNFENPEILV
BIANDONGZHIZAOFEIYONGHAOFEICHA=SHIJIGONGSHI*(SHIJIFENPEILV-BIAOZHUNFENPEILV) XIAOLVCHA=(SHIJIGONGSHI-BIAOZHUNGONGSHI)*BIAOZHUNFENPEILV
48、GUDINGZHIZAOFEIYONGHAOFEICHA=GUDINGZHIZAOFEIYONGSHIJISHU-YUSUANSHU
NENGLIANGCHA=YUSUANSHU-BIAOZHUNCHENGBEN=(SHENGCHANNENGLIANG-SHIJICHANLIANGBIAOZHUNGONGSHI)*BIAOZHUNFENPEILV
XIANZHINENGLIANGCHA=(SHENGCHANNENGLIANG-SHIJIGONGSHI)*BIAOZHUNFENPEILV LVCHA=(SHIJIGONGSHI-SHIJICHANLIANGBIAOZHUNGONGSHI)*BIAOZHUNFENPEILV
49、TOUZIBAOCHOULV=BUMENBIANJIGONGXIAN/ZICHANE SHENGYUSHOUYI=BUMENBIANJIGONGXIAN-BUMENZICHAN*ZIBENCHENGBEN
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