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�

2022鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)缍�(j墨ng)婵�(j矛)娉曠湡椤屼竴

涓€銆佸柈闋�(xi脿ng)閬告搰椤�(鏈椤屽叡23灏忛锛屾瘡灏忛2鍒�锛屽叡46鍒�銆傛瘡灏忛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�銆傚閬�銆侀尟(cu貌)閬�銆佷笉閬稿潎涓嶅緱鍒嗐€傝珛(q菒ng)浣跨敤瑷�(j矛)绠楁(j墨)榧犳(bi膩o)鍦ㄨ▓(j矛)绠楁(j墨)绛旈鐣岄潰涓婇粸(di菐n)鎿婅│椤岀瓟妗�?j矛ng)婧闋�(xi脿ng)鍓嶇殑鎸夐垥“鈼�”浣滅瓟銆�)

1.涓嬪垪灏�(du矛)娉曟墍浣滅殑鍒嗛涓紝灞簬鏍规摎(j霉)娉曠殑鍓�(chu脿ng)鍒舵柟寮忓拰琛ㄧ従(xi脿n)褰㈠紡閫�(j矛n)琛屽垎椤炵殑鏄�( )銆�

A.鎴愭枃娉曞拰涓嶆垚鏂囨硶

B.鏍规湰娉曞拰鏅€氭硶

C.涓€鑸硶鍜岀壒鍒ユ硶

D.瀵�(sh铆)楂旀硶鍜岀▼搴忔硶

銆愮瓟妗堛€慉

銆愯В鏋愩€戞牴鎿�(j霉)娉曠殑鍓�(chu脿ng)鍒舵柟寮忓拰琛ㄧ従(xi脿n)褰㈠紡娉曞緥鍙垎鐐烘垚鏂囨硶鍜屼笉鎴愭枃娉曘€�

2.鐢插叕鍙告渻(hu矛)瑷�(j矛)浜哄摗鏉庢煇鍦ㄥ鏍搁噰璩�(g貌u)鍝＄帇鏌愬牨(b脿o)閵峰樊鏃呰不(f猫i)鐨勫師濮嬫啈璀夋檪(sh铆)锛岀櫦(f膩)鐝�(xi脿n)鍏朵腑涓€寮�?ji膩n)顓冪搐{璀夐噾椤嶉尟(cu貌)瑾わ紝鏉庢煇鎿噰鍙栫殑涓嬪垪鎺柦涓�锛岀鍚堟硶寰嬭(gu墨)瀹氱殑鏄�( )銆�

A.鍦ㄥ師濮嬫啈璀変笂鏇存骞跺姞钃嬬敳鍏徃鍗扮珷

B.鍫�(b脿o)鍠綅璨�(f霉)璨�(z茅)浜哄鎵瑰悗鍦ㄥ師濮嬫啈璀変笂娉ㄦ槑姝ｇ⒑閲戦

C.瑕佹眰鐜嬫煇閫€鍥炲師鍑哄叿鍠綅閲嶉枊(k膩i)

D.瑕佹眰鐜嬫煇閫€鍥炲師鍑哄叿鍠綅鏇存骞跺姞钃嬪嵃绔�

銆愮瓟妗堛€慍

銆愯В鏋愩€戝師濮嬫啈璀夐噾椤嶆湁閷�(cu貌)瑾ょ殑锛屽彧鑳界敱鍑哄叿鍠綅閲嶉枊(k膩i)锛屼笉寰楀湪鍘熷鎲戣瓑涓婃洿姝ｃ€傚師濮嬫啈璀夐櫎閲戦浠ュ鐨勫叾浠栦簨闋�(xi脿ng)閷�(cu貌)瑾わ細鐢卞嚭鍏峰柈浣嶉噸闁�(k膩i)鎴栬€呮洿姝ｅ苟钃嬬珷銆�

3.涓嬪垪鏈�(hu矛)瑷�(j矛)宸ヤ綔宕椾綅涓紝鍑虹磵鍙互鍏间换鐨勬槸( )銆�

A.绋芥牳

B.鍌垫瑠(qu谩n)鍌靛嫏(w霉)璩洰鐨勭櫥瑷�

C.鍥哄畾璩囩敘(ch菐n)鏄庣窗(x矛)璩殑鐧昏

D.鏈�(hu矛)瑷�(j矛)妾旀淇濈

銆愮瓟妗堛€慍

銆愯В鏋愩€戝嚭绱嶄笉寰楀吋浠伙細绋芥牳銆佹渻(hu矛)瑷�(j矛)妾旀淇濈鍜屾敹鍏�銆佹敮鍑�銆佽不(f猫i)鐢�銆佸偟娆�(qu谩n)鍌靛嫏(w霉)璩洰鐨勭櫥瑷樺伐浣�銆�

4.2021骞�10鏈�11鏃ワ紝鐢插叕鍙哥偤璩�(g貌u)璨疯睛鍏敤鍝佺敖鐧�(f膩)涓€寮佃綁(zhu菐n)璩敮绁�锛屼笅鍒楅棞(gu膩n)浜庡嚭绁ㄦ棩鏈熺殑瀵硶姝ｇ⒑鐨勬槸( )銆�

A.璨抽浂璨冲９骞撮浂鎷炬湀鎷惧９鏃�

B.璨抽浂璨冲９骞撮浂澹规嬀鏈堝９鎷惧９鏃�

C.璨抽浂璨冲９骞存嬀鏈堝９鎷惧９鏃�

D.璨抽浂璨冲９骞存嬀鏈堟嬀澹规棩

銆愮瓟妗堛€態

銆愯В鏋愩€戞湀鐐�“澹�”“璨�”“澹规嬀”鐨�锛屾棩鐐�“澹�”鑷�“鐜�”鍜�“澹规嬀”“璨虫嬀”“鍙佹嬀”鐨勶紝鎳�(y墨ng)鍦ㄥ叾鍓嶅姞闆�;鏃ョ偤“鎷惧９”鑷�“鎷剧帠”鐨�锛屾噳(y墨ng)鍦ㄥ叾鍓嶅姞澹广€�

5.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)妤�(y猫)鍕�(w霉)涓�锛屼笉寰楅€氶亷(gu貌)闋�(y霉)绠楀柈浣嶉浂浣欓璩埗杈︾悊鐨勬槸( )銆�

A.鍔冩挜鏈柈浣嶅伐鏈�(hu矛)缍�(j墨ng)璨�(f猫i)

B.绻冲瓨鐝�(xi脿n)閲�

C.杞�(zhu菐n)璩�

D.鎻愬彇鐝�(xi脿n)閲�

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng)B閷�(cu貌)瑾わ細闋�(y霉)绠楀柈浣嶉浂浣欓璩埗涓嶈兘杈︾従(xi脿n)閲戠钩瀛樸€傞爯(y霉)绠楀柈浣嶉浂浣欓璩埗鐢ㄤ簬璨�(c谩i)鏀挎巿娆�(qu谩n)鏀粯锛屽彲浠ヨ睛鐞嗚綁(zhu菐n)璩�銆佹彁鍙栫従(xi脿n)閲戠瓑绲�(ji茅)绠楁キ(y猫)鍕�(w霉)锛屽彲浠ュ悜鏈柈浣嶆寜璩埗绠＄悊瑕�(gu墨)瀹氫繚鐣欑殑鐩告噳(y墨ng)璩埗鍔冩挜宸ユ渻(hu矛)缍�(j墨ng)璨�(f猫i)銆佷綇鎴垮叕绌嶉噾鍙婃彁绉熻(b菙)璨�锛屼互鍙婅病(c谩i)鏀块儴闁€鎵规簴(zh菙n)鐨勭壒娈婃闋�(xi脿ng)銆�

6.鐢插叕鍙哥敖鐧�(f膩)浜嗕竴寮垫敹娆句汉鐐轰箼鍏徃鐨勮綁(zhu菐n)璩敮绁�锛屾敮绁ㄤ笂瑷樿級鐨勪粯娆鹃妧琛岀偤鐢插叕鍙哥殑闁�(k膩i)鎴堕妧琛孧閵€琛�锛屼箼鍏徃鍙堝皣瑭叉敮绁ㄨ儗鏇�(sh奴)杞�(zhu菐n)璁撶郸涓欏叕鍙�锛屼笅鍒楀爆浜庤┎鏀エ闈炲熀鏈暥(d膩ng)浜嬩汉鐨勬槸( )銆�

A.涔欏叕鍙�

B.鐢插叕鍙�

C.涓欏叕鍙�

D.M閵€琛�

銆愮瓟妗堛€慍

銆愯В鏋愩€戝熀鏈暥(d膩ng)浜嬩汉锛屾寚鍦ㄧエ鎿�(j霉)浣滄垚骞朵氦浠樻檪(sh铆)灏卞瓨鍦ㄧ殑鐣�(d膩ng)浜嬩汉锛屽寘鎷嚭绁ㄤ汉(閬搁爡(xi脿ng)B)銆佹敹娆句汉(閬搁爡(xi脿ng)A)銆佷粯娆句汉(閬搁爡(xi脿ng)D)灞簬瑭叉敮绁ㄧ殑鍩烘湰鐣�(d膩ng)浜嬩汉;闈炲熀鏈暥(d膩ng)浜嬩汉锛屾寚鍦ㄧエ鎿�(j霉)浣滄垚骞朵氦浠樺悗锛岄€氶亷(gu貌)涓€瀹氱殑绁ㄦ摎(j霉)琛岀偤鍔犲叆鍒扮エ鎿�(j霉)闂�(gu膩n)绯荤暥(d膩ng)涓殑鐣�(d膩ng)浜嬩汉锛屼笝鍏徃(琚儗鏇�(sh奴)浜�)灞簬鏀エ鐨勯潪鍩烘湰鐣�(d膩ng)浜嬩汉銆�

7.鐢插叕鍙告寔鏈変竴寮靛嚭绁ㄤ汉鐐轰箼鍏徃锛屾壙鍏屼汉鐐篗閵€琛岋紝鍒版湡鏃ョ偤2021骞�6鏈�5鏃ョ殑鍖エ锛岀敳鍏徃灏�(du矛)涔欏叕鍙稿拰M閵€琛岀殑绁ㄦ摎(j霉)娆�(qu谩n)鍒╂秷婊呯殑鏃ユ湡鐐�( )銆�

A.2021骞�6鏈�15鏃�

B.2023骞�6鏈�5鏃�

C.2021骞�7鏈�5鏃�

D.2021骞�12鏈�5鏃�

銆愮瓟妗堛€態

銆愯В鏋愩€戝晢妤�(y猫)鍖エ绁ㄦ摎(j霉)娆�(qu谩n)鍒╃殑娑堟粎鏅�(sh铆)鏁堣嚜鍒版湡鏃ヨ捣2骞�銆�

8.涓嬪垪灞簬“闆讳俊鏈嶅嫏(w霉)——鍩虹(ch菙)闆讳俊鏈嶅嫏(w霉)”鐨勬槸( )銆�

A.浜掕伅(li谩n)缍�(w菐ng)鎺ュ叆鏈嶅嫏(w霉)

B.瑾�(y菙)闊抽€氳┍鏈嶅嫏(w霉)

C.瀵付瀹夎鏈嶅嫏(w霉)

D.琛�(w猫i)鏄熼浕瑕栦俊铏�(h脿o)钀藉湴杞�(zhu菐n)鎺ユ湇鍕�(w霉)

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng)A銆丏锛氬爆浜庨浕淇℃湇鍕�(w霉)——澧炲€奸浕淇℃湇鍕�(w霉);閬搁爡(xi脿ng)C锛氬爆浜庡缓绛戞湇鍕�(w霉)——瀹夎鏈嶅嫏(w霉)銆�

9.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2021骞�6鏈堥姺鍞暏閰掑彇寰楀惈澧炲€肩▍閵峰敭椤�678 000鍏冿紝鍙︽敹鍙栧寘瑁濈墿鎶奸噾60 000鍏�锛屼笖鍠崹(d煤)鏍哥畻銆傚凡鐭ュ鍊肩▍绋呯巼鐐�13%锛岃▓(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堥姺鍞暏閰掑鍊肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.678 000÷(1+13%)×13%=78 000(鍏�)

B.678 000÷(1+13%)×13%+60 000×13%=85 800(鍏�)

C.(678 000+60 000)×13%=95 940(鍏�)

D.678 000×13%=88 140(鍏�)

銆愮瓟妗堛€慉

銆愯В鏋愩€戝皪(du矛)閵峰敭闄ゅ暏閰掋€侀粌閰掑鐨勫叾浠栭厭椤炵敘(ch菐n)鍝佽€屾敹鍙栫殑鍖呰鐗╂娂閲�锛岀劇(w煤)璜栨槸鍚﹁繑閭勪互鍙婃渻(hu矛)瑷�(j矛)涓婂浣曟牳绠楋紝鍧囨噳(y墨ng)骞跺叆鐣�(d膩ng)鏈熼姺鍞寰佹敹澧炲€肩▍銆傛湰椤屼腑鐐哄暏閰掑寘瑁濈墿鎶奸噾锛岄€炬湡鏅�(sh铆)骞跺叆閵峰敭椤嶈▓(j矛)绠楀鍊肩▍锛岄涓湭琛ㄨ堪閫炬湡锛屾晠涓嶅緛绋呫€傚儏灏�(du矛)鍚▍閵峰敭椤嶅児(ji脿)绋呭垎闆㈠悗瑷�(j矛)绠楃钩绱嶅鍊肩▍鐨勯姺闋�(xi脿ng)绋呴銆�

10.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2021骞�6鏈堝悜杈�(n贸ng)姘戞敹璩�(g貌u)鐜夌背涓€鎵逛綔鐐哄姞宸ラ鐢ㄦ鐗╂补鍘熸枡锛岄枊(k膩i)鍏风殑杈�(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)43 600鍏冦€傚洜鍦伴渿灏�(d菐o)鑷磋┎鎵圭帀绫虫瘈鎼�20%銆傚凡鐭ヨ臣(g貌u)閫�(j矛n)杈�(n贸ng)鐢�(ch菐n)鍝佹寜9%鐨勭▍鐜囪▓(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傝▓(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堟敹璩�(g貌u)鐜夌背婧�(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楅伕闋�(xi脿ng)涓纰虹殑鏄�( )銆�

A.43 600 ×9% =3 924(鍏�)

B.43 600 ×(1-9%)×9%=3 570.84(鍏�)

C.43 600 × (1-20%) ×(1 -9%)×9%=2 856.67(鍏�)

D.43 600 × (1-20%)×9% =3 139.2(鍏�)

銆愮瓟妗堛€慉

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