鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)缍�(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)姝峰勾鐪熼鍏锋湁涓嶅彲蹇借鐨勪綔鐢�锛岃€冪敓鍦ㄥ倷鑰冮亷(gu貌)绋嬩腑鎳�(y墨ng)鍏呭垎鍒╃敤姝峰勾鐪熼锛岀啛鎮夎€冭│椤屽瀷鑸囧懡椤岃(gu墨)寰�锛屾椹�(y脿n)鐭ヨ瓨(sh铆)鎺屾彙绋嬪害锛屾彁鍗囨噳(y墨ng)瑭﹁兘鍔�锛屼簡瑙ｈ€冭│闆ｅ害鍜岃定鍕�(sh矛)锛岀偤闋嗗埄閫氶亷(gu貌)鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)鑰冭│鎵撲笅鍫�(ji膩n)瀵�(sh铆)鐨勫熀绀�(ch菙)銆�

2023骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬬湡椤屽嵎(涓€)

涓€銆佸柈闋�(xi脿ng)閬告搰椤�

(鏈椤屽叡23椤�锛屾瘡椤�2鍒嗭紝鍏�46鍒嗐€傛瘡灏忛鍌欓伕绛旀涓�锛屽彧鏈変竴鍊�(g猫)绗﹀悎椤屾剰鐨勬纰虹瓟妗堛€傞尟(cu貌)閬�銆佷笉閬稿潎涓嶅緱鍒嗐€�)

1.鏍规摎(j霉)鏈�(hu矛)瑷�(j矛)娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楅棞(gu膩n)浜庢渻(hu矛)瑷�(j矛)妾旀绠＄悊鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.鏈�(hu矛)瑷�(j矛)妾旀鐨勪繚绠℃湡闄愬緸鏈�(hu矛)瑷�(j矛)骞村害鐨勬渶鍚庝竴澶╃畻璧�

B.鍠綅鐨勯爯(y霉)绠楁柟妗堝爆浜庢渻(hu矛)瑷�(j矛)妾旀

C.鐣�(d膩ng)骞村舰鎴愮殑鏈�(hu矛)瑷�(j矛)妾旀锛屽彲鐢卞柈浣嶆渻(hu矛)瑷�(j矛)绠＄悊姗�(j墨)妲�(g貌u)鑷ㄦ檪(sh铆)淇濈4骞�

D.鍠綅鏈�(hu矛)瑷�(j矛)绠＄悊姗�(j墨)妲�(g貌u)鑷ㄦ檪(sh铆)淇濈鏈�(hu矛)瑷�(j矛)妾旀鏈熼枔锛屽嚭绱嶄汉鍝′笉寰楃洠(ji膩n)绠℃渻(hu矛)瑷�(j矛)妾旀

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)B閷�(cu貌)瑾わ紝鍠綅鐨勯爯(y霉)绠楁柟妗堜笉灞簬鏈�(hu矛)瑷�(j矛)妾旀閬搁爡(xi脿ng);C閷�(cu貌)瑾�銆傜暥(d膩ng)骞村舰鎴愮殑鏈�(hu矛)瑷�(j矛)妾旀锛屽湪鏈�(hu矛)瑷�(j矛)骞村害绲備簡鍚�锛屽彲鐢卞柈浣嶆渻(hu矛)瑷�(j矛)绠＄悊姗�(j墨)妲�(g貌u)鑷ㄦ檪(sh铆)淇濈1骞�锛屽啀绉讳氦鍠綅妾旀绠＄悊姗�(j墨)妲�(g貌u)淇濈銆傚洜宸ヤ綔闇€瑕佺⒑闇€鎺ㄩ伈绉讳氦鐨�锛屾噳(y墨ng)鐣�(d膩ng)缍�(j墨ng)鍠綅妾旀绠＄悊姗�(j墨)妲�(g貌u)鍚屾剰銆傚柈浣嶆渻(hu矛)瑷�(j矛)绠＄悊姗�(j墨)妲�(g貌u)鑷ㄦ檪(sh铆)淇濈鏈�(hu矛)瑷�(j矛)妾旀鏈€闀�(zh菐ng)涓嶈秴閬�(gu貌)3骞�銆傞伕闋�(xi脿ng)D姝ｇ⒑銆傝嚚鏅�(sh铆)淇濈鏈熼枔锛屾渻(hu矛)瑷�(j矛)妾旀鐨勪繚绠℃噳(y墨ng)鐣�(d膩ng)绗﹀悎鍦�(gu贸)瀹舵獢妗堢鐞嗙殑鏈夐棞(gu膩n)瑕�(gu墨)瀹�锛屼笖鍑虹磵浜哄摗涓嶅緱鍏肩鏈�(hu矛)瑷�(j矛)妾旀銆�

2.鏍规摎(j霉)鍊�(g猫)浜虹▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屽湪涓湅(gu贸)澧冨収(n猫i)鐒�(w煤)浣忔墍鐨勪笅鍒楀鍦�(gu贸)鍊�(g猫)浜轰腑锛屽爆浜�2022骞村害闈炲眳姘戝€�(g猫)浜虹殑鏄�()

A.杩厠2022骞�6鏈�7鏃ュ叆澧�锛�2022骞�12鏈�20鏃ラ洟澧冿紝鏈熼枔鍥炲湅(gu贸)5澶�

B.婧拏2021骞�10鏈�1鏃ュ叆澧�锛�2022骞�7鏈�20鏃ラ洟澧�

C.钂傚2002骞�7鏈�1鏃ュ叆澧�锛�2022骞�12鏈�1鏃ラ洟澧�

D.鑼夎帀2022骞�3鏈�1鏃ュ叆澧冿紝2023骞�10鏈�10鏃ラ洟澧�

銆愮瓟妗堛€慉

銆愯В鏋愩€戝湪涓湅(gu贸)澧冨収(n猫i)鐒�(w煤)浣忔墍鍙堜笉灞呬綇锛屾垨鑰呯劇(w煤)浣忔墍鑰�1鍊�(g猫)绱嶇▍骞村害鍏�(n猫i)鍦ㄤ腑鍦�(gu贸)澧冨収(n猫i)灞呬綇绱▓(j矛)涓�183澶╃殑鍊�(g猫)浜�锛岀偤闈炲眳姘戝€�(g猫)浜�銆�

3.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楁儏褰腑锛屾噳(y墨ng)绻崇磵澧炲€肩▍鐨勬槸( )銆�

A.瀛煇灏囪臣(g貌u)璨�1骞寸殑涓€濂椾綇鎴垮皪(du矛)澶栭姺鍞�

B.閷㈡煇閵峰敭涓€濂楄嚜寤鸿嚜鐢ㄧ殑浣忔埧

C.娑夊強瀹跺涵璨�(c谩i)鐢�(ch菐n)鍒嗗壊鐨勯櫝鏌愮劇(w煤)鍎熷悜鍏跺瀛愯綁(zhu菐n)璁撲竴濂椾綇鎴�

D.鐢插叕鍙哥偤閰嶅悎鍦�(gu贸)瀹朵綇鎴垮埗搴︽敼闈╄€屾姇鎴挎敼鎴愭湰鍍�(ji脿)鍑哄敭浣忔埧

銆愮瓟妗堛€慉

銆愯В鏋愩€戝寳浜競銆佷笂娴峰競銆佸唬宸炲競鍜屾繁鍦冲競涔嬪鐨勫湴鍗€(q奴)锛屽€�(g猫)浜哄皣璩�(g貌u)璨蜂笉瓒�2骞寸殑浣忔埧灏�(du矛)澶栭姺鍞殑锛屾寜鐓�5%鐨勫緛鏀剁巼鍏ㄩ绻崇磵澧炲€肩▍,鍊�(g猫)浜哄皣璩�(g貌u)璨�2骞翠互涓�(鍚�2骞�)鐨勪綇鎴垮皪(du矛)澶栭姺鍞殑锛屽厤寰佸鍊肩▍銆傛湰椤屼腑瀛煇閵峰敭1骞寸殑浣忔埧闇€瑕佺钩绱嶅鍊肩▍銆�

4.2022骞�11鏈堢敳鍏徃璩�(g貌u)璨蜂竴铏曡睛鍏敤鎴�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庨噾椤�200钀�(w脿n)鍏�锛屽凡鐭ョ暥(d膩ng)?sh霉)鍖�?gu墨)瀹氱殑濂戠▍绋呯巼鐐�4%锛岀敳鍏徃璩�(g貌u)璨疯┎杈﹀叕鐢ㄦ埧鎳�(y墨ng)绻崇磵濂戠▍绋呴鐐�( )銆�

A.8.72钀�(w脿n)鍏�

B.7.2钀�(w脿n)鍏�

C.0钀�(w脿n)

D.8钀�(w脿n)鍏�

銆愮瓟妗堛€慏

銆愯В鏋愩€戞噳(y墨ng)绱嶇▍椤�=瑷�(j矛)绋呬緷鎿�(j霉)×绋呯巼锛屽嵆200×4%=8(钀�(w脿n)鍏�)

5.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉銆�2022骞�10鏈堥噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞�100鑷�(t谩i)W鍨嬪闆�锛岃┎鍨嬪闆诲悓鏈熷惈澧炲€肩▍閵峰敭鍍�(ji脿)鏍肩偤5650鍏�/鑷�(t谩i)锛屾墸娓涜垔瀹堕浕鏀惰臣(g貌u)鍍�(ji脿)鏍煎悗瀵�(sh铆)闅涙敹鍙栧鍊肩▍鍍�(ji脿)5141.5/鑷�(t谩i)锛屽凡鐭ュ鍊肩▍绋呯巼鐐�13%瑷�(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堣┎妤�(y猫)鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑( )銆�

A.100×5141.5×13%=66839.5(鍏�)

B.100×5650÷(1+13%)×13%=65000(鍏�)

C.100×5650×13%=73450(鍏�)

D.100×5141.5=(1+13%)×13%=59150(鍏�)

銆愮瓟妗堛€態

銆愯В鏋愩€戜互鑸婃彌鏂版噳(y墨ng)鐣�(d膩ng)鎸夌収鏂扮敘(ch菐n)鍝佺殑鍍�(ji脿)鏍艰▓(j矛)绠楀鍊肩▍閵烽爡(xi脿ng)绋呴锛屼笉寰楁墸娓涜垔璨ㄧ墿鐨勬敹璩�(g貌u)鍍�(ji脿)鏍�銆傚苟涓旈姺鍞児(ji脿)鏍兼槸鍚鍊肩▍鍍�(ji脿)鏍�锛岄渶瑕佸厛鎻涚畻鎴愪笉鍚▍鍍�(ji脿)鏍硷紝鍥犳鎳�(y墨ng)閬告搰B閬搁爡(xi脿ng)銆�

6.鐢叉鐗╂补寤犵偤澧炲€肩▍涓€鑸磵绋呬汉锛�2022骞�7鏈堝緸杈�(n贸ng)姘戞墜涓敹璩�(g貌u)涓€鎵硅姳鐢�锛岃静(n贸ng)鐢�(ch菐n)鍝佹敹璩�(g貌u)鐧�(f膩)绁ㄤ笂娉ㄦ槑璨峰児(ji脿)鐐�182000鍏冿紝鐢叉鐗╂补寤ｇ暥(d膩ng)鏈堝皣鏀惰臣(g貌u)鐨勮姳鐢�80%鐢ㄤ簬鍔犲伐椋熺敤妞嶇墿娌�锛屽墿浣欑殑閮ㄥ垎鐢ㄤ簬鐒�(w煤)鍎熻磮(z猫ng)閫佺郸瀹㈡埗锛屽凡鐭ヨ臣(g貌u)閫�(j矛n)杈�(n贸ng)鐢�(ch菐n)鍝佹寜9%鐨勬墸闄ょ巼瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴锛岃▓(j矛)绠楃敳妞嶇墿娌瑰粻鐣�(d膩ng)鏈堜笂杩版キ(y猫)鍕�(w霉)婧�(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )

A.182000×9%=16380(鍏�)

B.182000÷(1+9%)×9%=18000(鍏�)

C.182000×9%×80%=13104(鍏�)

D.182000÷(1+9%)×9%×80%=14400(鍏�)

銆愮瓟妗堛€態

銆愯В鏋愩€戞湅鍙嬭磮(z猫ng)閫佽鍚屼簬閵峰敭锛屾晠鍙互瑷�(j矛)绠楁姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴銆�

7.涓嬪垪鍚勯爡(xi脿ng)涓�锛屽爆浜庡垜浜嬭铂(z茅)浠讳腑涓诲垜鐨勬槸( )銆�

A.绠″埗

B.璩犲劅鎼嶅け

C.娌掓敹璨�(c谩i)鐢�(ch菐n)

D.缃伴噾

銆愮瓟妗堛€慉

銆愯В鏋愩€戝垜浜嬭铂(z茅)浠讳腑涓诲垜涓昏鏈�: 绠″埗銆佹嫎褰广€佹湁鏈熷緬鍒�銆佺劇(w煤)鏈熷緬鍒�銆佹鍒�銆傞伕闋�(xi脿ng)A姝ｇ⒑銆�

8.鏍规摎(j霉)鍕炲嫊(d貌ng)鍚堝悓娉曞緥鍒跺害鐨勮(gu墨)瀹氫腑銆傚爆浜庡嫗鍕�(d貌ng)鍚堝悓鍙倷姊濇鐨勬槸( )銆�

A.瑁�(b菙)鍏呬繚闅�(xi菐n)鍜岀鍒╁緟閬�

B.宸ヤ綔鍏�(n猫i)瀹瑰拰宸ヤ綔鍦伴粸(di菐n)

C.鍕炲嫊(d貌ng)淇濊(h霉)鍜屽嫗鍕�(d貌ng)姊濅欢

D.鍕炲嫊(d貌ng)鍚堝悓鏈熼檺

銆愮瓟妗堛€慉

銆愯В鏋愩€戦櫎鍕炲嫊(d貌ng)鍚堝悓蹇呭倷姊濇澶�锛岀敤浜哄柈浣嶈垏鍕炲嫊(d貌ng)鑰呴倓鍙互鍦ㄥ嫗鍕�(d貌ng)鍚堝悓涓磩瀹氳│鐢ㄦ湡銆佸煿瑷�(x霉n)銆佷繚瀹堢瀵嗐€佽(b菙)鍏呬繚闅�(xi菐n)鍜岀鍒╁緟閬囩瓑鍏朵粬浜嬮爡(xi脿ng)锛岀ū鐐哄彲鍌欐娆�銆備絾绱勫畾浜嬮爡(xi脿ng)涓嶈兘閬曞弽娉曞緥銆佽鏀挎硶瑕�(gu墨)鐨勫挤(qi谩ng)鍒舵€ц(gu墨)瀹�锛屽惁鍓囪┎绱勫畾鐒�(w煤)鏁堛€傞伕闋�(xi脿ng)A姝ｇ⒑銆�

9.鐢插叕鍙告硶瀹氫唬琛ㄤ汉璁婃洿锛屾噳(y墨ng)瑭插皣璁婃洿浜嬮爡(xi脿ng)鏇搁潰閫氱煡闁嬫埗閵€琛岀殑鏈熼檺鐐�( )銆�

A.30鍊�(g猫)鑷劧鏃�

B.15鍊�(g猫)宸ヤ綔鏃�

C.5鍊�(g猫)宸ヤ綔鏃�

D.10鍊�(g猫)鑷劧鏃�

銆愮瓟妗堛€慍

鍠綅鐨勬硶瀹氫唬琛ㄤ汉鎴栦富瑕佽矤(f霉)璨�(z茅)浜恒€佷綇鍧€浠ュ強鍏朵粬闁嬫埗璩囨枡鐧�(f膩)鐢熻畩鏇存檪(sh铆)锛屾噳(y墨ng)浜�5鍊�(g猫)宸ヤ綔鏃ュ収(n猫i)鏇搁潰閫氱煡闁嬫埗閵€琛屽苟鎻愪緵鏈夐棞(gu膩n)璀夋槑銆�

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