一、所得税
WOGUOSUODESHUIGONGFENWEIQIYESUODESHUIYUGERENSUODESHUI，JUTINEIRONGXIANGJIANRUXIA：
（YI）QIYESUODESHUI 1．NASHUIYIWUREN GENJU《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFA》DILIUTIAO、《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFASHISHITIAOLI》DISHILIUTIAOGUIDING，QIYEZHUANRANGGUQUANQUDEDESHOURU，YINGDANGJIAONAQIYESUODESHUI。 QIYESUODESHUIFASUOGUIDINGDEQIYE，BAOKUOJUJIANQIYEYUFEIJUMINQIYE。 （1）QIZHONGJUMINQIYEYIBANBAOKUO： YOUXIANZERENGONGSI、GUFEN1FENXINGYUN28、ZHONGWAIHEZIJINGYINGQIYE、ZHONGWAIHEZUOJINGYINGQIYE、WAISHANGDUZIQIYEHEQITAQUDESHOURUDEZUZHI，BUBAOKUOZIRANREN、GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYE。 （2）FEIJUMINQIYESHIZHI： SHIZHIYIZHAOWAIGUO（DIQU）FALVCHENGLIQIESHIJIGUANLIJIGOUBUZAIZHONGGUOJINGNEI，DANZAIZHONGGUOJINGNEISHELIJIGOU、CHANGSUODE，HUOZHEZAIZHONGGUOJINGNEIWEISHELIJIGOU、CHANGSUO，DANYOULAIYUANYUZHONGGUOJINGNEISUODEDEQIYE。JIANERYANZHI，JIUSHIZHUCEZAIJINGWAIGUOJIAHUODIQU，DANZAIZHONGGUOJINGNEISHELIBANGONGCHANGSUOHUOCONGZHONGGUOJINGNEIQUDESHOURUDEQIYE。 小结：故对于目标公司而言，如果其股东属于上述税法定义的企业，则在转让目标公司股权时，需要计算缴纳企业所得税；如果其股东不属于上述税法定义的企业，则在转让目标公司股权时，不需要计算缴纳企业所得税，而应当缴纳个人所得税。 2．SHUILV GENJUXIANXINGDEQIYESUODESHUIFAJISHISHITIAOLIGUIDING，QIYESUODESHUISHUILVFENYIXIAJIZHONGQINGKUANG： （1）FEIJUMINQIYE SUOYOUDEFEIJUMINQIYE，SHUILVYILVWEI10% （2）JUMINQIYE YIBANQIYE：25% XIAOXINGWEILIQIYE：20% GAOXINJISHUQIYE：15% 3．YINGNASHUIEJISUANGONGSHI （1）JUMINQIYE QIYESUODESHUIYINGNASHUIE＝YINGNASHUISUODEE×SHIYONGSHUILV－JIANMIANSHUIE－DIMIANSHUIE QIZHONG，YINGNASHUISUODEEWEI：QIYEMEIYINASHUINIANDUDESHOURUZONGE，JIANCHUBUZHENGSHUISHOURU、MIANSHUISHOURU、GEXIANGKOUCHUYIJIYUNXUMIBUDEYIQIANNIANDUKUISUNHOUDEYUE，WEIYINGNASHUISUODEE。 JIANERYANZHIJIUSHIJUMINQIYEZAIZHUANRANGQICHIYOUDEMUBIAOGONGSIGUQUANSHI，BINGFEIDANDUYIGAIBIGUQUANZHUANRANGYEWUDEYINGKUIQINGKUANGJISUANNASHUI，ERSHIJIANGGUQUANZHUANRANGSHOURUJIANQUGUQUANDEJISHUIJICHU（YEKEJIANCHENGWEIJINGZHI、QUDECHENGBEN）SUANCHUGAIDANBIGUQUANZHUANRANGYEWUDEYINGKUIJINE。RANHOUJIANGYINGKUIJINEBINGRUDANGNIANDEZONGSHOURU，YIYONGYUJISUANYINGNASHUISUODEE。RUGUOGUQUANZHUANRANGYEWUSHIYINGLIZEZENGJIADANGNIANZONGSHOURUE，YEXIANGYINGDUOJIAOSHUI；RUGUOSHIKUISUNZEJIANSHAODANGNIANZONGSHOURUE，KEJIANSHAOQITASHOURUDUIYINGJIAODESHUI。 FENXI：ZHEIZHONG“DATONGZHANG”DEFANGSHIDUINASHUIRENFEICHANGYOULI!YINWEI，YIDANDANGNIANGUDONGQIYEZISHENQITAYEWUKUISUNDEHUA，NAPAGUQUANZHUANRANGDANBIYEWUYINGLI，YEKEYOUQITAYEWUKUISUNDIJIANGUQUANZHUANRANGYEWUDEYINGLI，ZUODAOSHAOJIAOSHUIKUAN。 YIXIAWOMENJULISHUOMING： ANLIFENXI JUMINQIYEAGONGSICHIYOUMUBIAOGONGSIXIONGMAOGONGSI100%GUQUAN，SHIJIAOCHUZIRENMINBI100WANYUAN，QUDEGUQUANCHENGBEN（JISHUIJICHU）YEWEI100WANYUAN。2018NIAN1YUE，AGONGSIJIANGXIONGMAOGONGSIQUANBUGUQUANZUOJIARENMINBI150WANYUANCHUSHOUJISHOURANGFANG，DANGYUESHOUDAOQUANBUJIAKUANBINGBANLIGUOHUSHOUXU。 JIASHEAGONGSI2018NIANDUCHUSHANGSHUGUPIAOZHUANRANGSHOURUYUCHENGBENWAI，QUDESHOURUHEJI200WANYUAN，CHENGBENYUFEIYONGZHICHUHEJI300WANYUAN，SHIYONGSUODESHUILV25%，BUKAOLVQITASHUIFEIYINSU。WEN：AGONGSIDANGNIANYINGDANGJIAONADEQIYESUODESHUI？ FENXI：SHOUXIAN，WOMENDANCONGAGONGSIZHUANRANGXIONGMAOGONGSIGUQUANYEWUFENXI。GUQUANZHUANRANGSHOURU150WANYUANJIANQUGUQUANCHENGBEN100WANYUAN，YINGLI50WANYUAN。GUAGONGSIDANDUZHUANRANGGUQUANHUOLI50WANYUAN。 NEIME，SHIFOUYIWEIZHEAGONGSIYAOYIZHUANRANGGUQUANHUOLI50WANYUANCHENGYI25%SHUILVJISUANQIYESUODESHUINI？ DAANWEIFOU! YINWEI，QIYESUODESHUISHI“DATONGZHANG”JISUAN，AGONGSIYINGDANGJIANGGUQUANZHUANRANGSHOURU50WANYUAN（150WANYUAN－100WANYUAN）YUQITASHOURU200WANYUANXIANGJIA，SUANCHUZONGSHOURU250WANYUAN，RANHOUJIANQUZONGCHENGBEN、FEIYONGZHICHU300WANYUANSUANCHULIRUNZONGEWEI-50WANYUAN。RANHOUJIANGLIRUNZONGECHENGYI25%SHUILVJISUANCHUYINGNAQIYESUODESHUISHUIE。 JIYUAGONGSI2018NIANDULIRUNZONGEWEIFUSHU，DANGNIANKUISUN，GUAGONGSIDANGNIANWUXUJIAONAQIYESUODESHUI。SHENZHI，GAI50WANYUANKUISUNHAIKEYIDIJIANYIHOU5NIANNEIDEYINGLI。 TONGGUOSHANGSHUANLIKEYIKANCHU，JINGUANAGONGSIZAIGUQUANZHUANRANGDANBIYEWUSHIXIANYINGLI50WANYUAN，DANYINWEIGONGSIQITAYEWUKUISUN，JIANGGUQUANZHUANRANGDEYINGLIJIQUANBUDIXIAOLE，GUZAOCHENGAGONGSIGUQUANZHUANRANGJISHIYINGLIYEWUXUJIAONAQIYESUODESHUI! （2）FEIJUMINQIYE DUIFEIJUMINQIYEERYAN，GUQUANZHUANRANGJIAOYIANZHAODANBIYEWUDANDUJISUANQIYESUODESHUI。 QIYESUODESHUIYINGNASHUIE=（SHOURUQUANE－CAICHANJINGZHI）×SHIYONGSHUILV（10%） ANLIFENXI：ZAISHANGSHUANLIZHONG，RUGUOAGONGSISHIFEIJUMINQIYEDEHUA，NEIMEAGONGSIZHUANRANGXIONGMAOGONGSIGUQUANYEWUDEQIYESUODESHUIJISUANRUXIA： YINGNASUODESHUIE=（SHOURU150WANYUAN－GUQUANCHENGBEN100WANYUAN）×10%=5WANYUAN CISHI，NAPAAGONGSIQITAYEWUKUISUN，YEBUNENGDIMIANGUQUANZHUANRANGJIAOYIDEYINGLI。 4．SHUISHOUYOUHUIZHENGCE DANJIUGUQUANZHUANRANGJIAOYIERYAN，BINGWUDANDUDEQIYESUODESHUIYOUHUIZHENGCE。QIYEZHUTIWULUNCHIYOUHEZHONGLEIXINGDEGUQUAN，ZAIZHUANRANGSHIJUNXUJIAONAQIYESUODESHUI。 （ER）GERENSUODESHUI 1．NASHUIYIWUREN ZAIGUQUANZHUANRANGJIAOYIZHONG，XUYAOJIAONAGERENSUODESHUIDEZHUTIWEI：ZIRANREN、GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUOREN。 2．SHUILV （1）ZIRANRENGUDONG GENJU《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》DISANTIAODISANXIANGDEGUIDING，ZIRANRENZHUANRANGGUQUANSUODESHIYONG“CAICHANZHUANRANGSUODE”SHUIMU，SHUILVWEI20%。 （2）GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUOREN GENJU《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》DISANTIAODIERXIANG、《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFASHISHITIAOLI》DILIUTIAODIWUXIANGDEGUIDING，GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUORENZHUANRANGGUQUANSUODESHIYONG“JINGYINGSUODE”SHUIMU，SHUILVWEI5%～35%DECHAOELEIJINSHUILV。 XIAOTIESHI：DANGRAN，RUGUOHEHUOQIYEFUHE“CHUANGTOUQIYE”DEBIAOZHUN，KEYIXUANZESHIYONG“JINGYINGSUODE”5%～35%DECHAOELEIJINSHUILVHUO“CAICHANZHUANRANGSUODE”20%SHUILV。ZAIHOUXUDEJIJINCHIGUZHUANTIWENZHANGZHONG，WOMENZAISHENRUJIESHAOGAIZHENGCE。 3．YINGNASHUIEJISUAN （1）ZIRANRENGUDONG DUIYUZIRANRENGUQUANZHUANRANGJIAOYI，AN“CAICHANZHUANRANGSUODE”20%SHUILVJISUANZHENGSHOUGERENSUODESHUI，JISUANGONGSHIRUXIA： YINGNASHUIE=（ZHUANRANGGUQUANSHOURU－QUDEGAIGUQUANSUOFASHENGDECHENGBEN－ZHUANRANGGUOCHENGZHONGSUOZHIFUDEXIANGGUANHELIFEIYONG）×20% GENJUSHANGSHUGONGSHI，ZIRANRENGUQUANZHUANRANGGUQUANJIAOYIYIDANBIYEWUYINGKUIQINGKUANGJISUANJIAONAGERENSUODESHUI。ZIRANRENGUDONGBUDEYIQITAYEWUDEKUISUNLAIDIXIAOGUQUANZHUANRANGJIAOYIDEYINGLI。 （2）GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUOREN DUIYUGETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEDEZIRANRENHEHUORENGUDONGGUQUANZHUANRANGJIAOYI，AN“JINGYINGSUODE”5%～35%DECHAOELEIJINSHUILVJISUANZHENGSHOUGERENSUODESHUI，JISUANGONGSHIRUXIA： GERENSUODESHUIYINGNASHUIE=（MEIYINASHUINIANDUDESHOURUZONGE－CHENGBEN－FEIYONG－SHUIJIN－SUNSHI－QITAZHICHU－YUNXUMIBUDEYIQIANNIANDUKUISUN）×SHIYONGSHUILV（5%～35%DECHAOELEIJINSHUILV）-SUSUANKOUCHUSHU GENJUSHANGSHUGONGSHI，ANZHAO“JINGYINGSUODE”FANGSHIJISUANGERENSUODESHUI，GUDONGKEYIJIANGQITAYEWUDEKUISUNLAIDIXIAOGUQUANZHUANRANGJIAOYIDEYINGLI，RUTONGQIYESUODESHUIDEJISUANFANGSHIYIYANG。 TEBIEZHUYI：LINGWAI，XUYAOZHICHUDESHI，“JINGYINGSUODE”KEYICAIQUHEDINGZHENGSHOUDEFANGSHIJISUANJIAONAGERENSUODESHUI。DUIYUZHUANRANGYIJIABIJIAOGAODEQINGKUANGXIA，CAIQUZHEIZHONGFANGSHIKEYIYOUXIAODIJINXINGNASHUICHOUHUA，JIANSHAOSHUIFU!JUTISHUIWUCHOUHUAFANGSHI，WOMENZAIHOUXUWENZHANGZHONGXIANGXIJIESHAO。 4．SHUISHOUYOUHUIZHENGCE （1）GERENZHUANRANGGUPIAOSUODEMIANZHENGGERENSUODESHUI 《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUGERENZHUANRANGGUPIAOSUODEJIXUZANMIANZHENGSHOUGERENSUODESHUIDETONGZHI》（CAISHUIZI〔1998〕61HAO）：WEILEPEIHEQIYEGAIZHI，CUJINGUPIAOSHICHANGDEWENJIANFAZHAN，JINGBAOGUOWUYUANPIZHUN，CONG１９９７NIAN１YUE１RIQI，DUIGERENZHUANRANGSHANGSHIGONGSIGUPIAOQUDEDESUODEJIXUZANMIANZHENGSHOUGERENSUODESHUI。 FENXI：SHANGSHUWENJIANSUOZHIGERENYINGDANGWEIZIRANRENHEGETIGONGSHANGHU，BUBAOKUOGERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。LIYOURUXIA： ①GAIWENJIAN1998NIANBANBU，MUDESHIZHENDUIGERENSUODESHUIWENTIZUOCHUMIANSHUIGUIDING。ER《GUANYUGERENDUZIQIYEHEHEHUOQIYETOUZIZHEZHENGSHOUGERENSUODESHUIDEGUIDING》YU2000NIAN09YUE19RISHISHI，ZAICIZHIQIANJI1998NIAN，GERENDUZIQIYEHEHEHUOQIYESHIYONGQIYESUODESHUIFA，BINGFEISHIYONGGERENSUODESHUIFA。GUGAIMIANSHUIWENJIANZHIDINGSHI，BINGWEIZHENDUIRENDUZIQIYEHEHEHUOQIYE； ②《GUOJIASHUIWUZONGJUGUANYUQIESHIJIAQIANGGAOSHOURUZHEGERENSUODESHUIZHENGGUANDETONGZHI》（GUOSHUIFA〔2011〕50HAO）DIERTIAODI（SAN）XIANGDI2XIANGTIDAO：“DUIGERENDUZIQIYEHEHEHUOQIYECONGSHIGUQUAN（PIAO）、QIHUO、JIJIN、ZHAIQUAN、WAIHUI、GUIZHONGJINSHU、ZIYUANKAICAIQUANJIQITATOUZIPINJIAOYIQUDEDESUODE，YINGQUANBUNARUSHENGCHANJINGYINGSUODE，YIFAZHENGSHOUGERENSUODESHUI。”YOUCIKEJIAN，SHIJIANZHONGGERENDUZIQIYE、HEHUOQIYECONGSHIGUPIAOJIAOYIBINGBUNENGMIANZHENGGERENSUODESHUI。 （2）GERENZHUANRANGXINSANBANLIUDONGGUPIAOSUODEMIANZHENGGERENSUODESHUI 《CAIZHENGBU、SHUIWUZONGJU、ZHENGJIANHUIGUANYUGERENZHUANRANGQUANGUOZHONGXIAOQIYEGUFENZHUANRANGXITONGGUAPAIGONGSIGUPIAOYOUGUANGERENSUODESHUIZHENGCEDETONGZHI》DIYITIAO：ZI2018NIAN11YUE1RI（HAN）QI，DUIGERENZHUANRANGXINSANBANGUAPAIGONGSIFEIYUANSHIGUQUDEDESUODE，ZANMIANZHENGSHOUGERENSUODESHUI。BENTONGZHISUOCHENGFEIYUANSHIGUSHIZHIGERENZAIXINSANBANGUAPAIGONGSIGUAPAIHOUQUDEDEGUPIAO，YIJIYOUSHANGSHUGUPIAOZISHENGDESONG、ZHUANGU。 FENXI：SHANGSHUWENJIANSUOZHIYINGDANGJINXIANZIRANREN，BUBAOKUOGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。 LIYOUSHIGAIWENJIANDIERTIAOGUIDING：“DUIGERENZHUANRANGXINSANBANGUAPAIGONGSIYUANSHIGUQUDEDESUODE，ANZHAO“CAICHANZHUANRANGSUODE”，SHIYONG20%DEBILISHUILVZHENGSHOUGERENSUODESHUI。”，YOUCIKEYITUICECHUGAIWENJIANJINZHENDUIZIRANREN，YINWEIZIRANRENZHUANRANGGUPIAOAN“CAICHANZHUANRANGSUODE”SHUIMUZHENGSHOUGERENSUODESHUI，ERGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUORENAN“JINGYINGSUODE”JINXINGZHENGSHOU。 （3）NEIDIGERENTOUZIZHETONGGUOHUGANGTONG、SHENGANGTONGTOUZIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOSUODEMIANZHENGGERENSUODESHUI 《CAIZHENGBU SHUIWUZONGJU ZHENGJIANHUIGUANYUJIXUZHIXINGHUGANG、SHENGANGGUPIAOSHICHANGJIAOYIHULIANHUTONGJIZHIHENEIDIYUXIANGGANGJIJINHURENYOUGUANGERENSUODESHUIZHENGCEDEGONGGAO》（CAIZHENGBUGONGGAO2019NIANDI93HAO）：DUINEIDIGERENTOUZIZHETONGGUOHUGANGTONG、SHENGANGTONGTOUZIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOQUDEDEZHUANRANGCHAJIASUODEHETONGGUOJIJINHURENMAIMAIXIANGGANGJIJINFENEQUDEDEZHUANRANGCHAJIASUODE，ZI2019NIAN12YUE5RIQIZHI2022NIAN12YUE31RIZHI，JIXUZANMIANZHENGSHOUGERENSUODESHUI。 FENXI：SHANGSHUWENJIANZHONGSUOZHIGEREN，YINGDANGJINXIANZIRANREN，BUBAOKUOGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。 LIYOUSHISHANGSHUWENJIANZHONGTIDAO：“HGUGONGSIANZHAO20%DESHUILVDAIKOUGERENSUODESHUI。”YOUCIKEYITUICECHUGAIWENJIANSUOZHIDEGERENJINZHENDUIZIRANREN，YINWEIZHIYOUZIRANRENQUDESHOURUCUNZAIDAIKOUDAIJIAOGERENSUODESHUIWENTI，GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYEJUNZIXINGSHENBAOGERENSUODESHUI，WUXUZHIFUFANGDAIKOUDAIJIAO。 （4）DUIGERENTOUZIZHEMAIMAIZHENGQUANTOUZIJIJINDANWEIHUODEDECHAJIASHOURUMIANZHENGGERENSUODESHUI GENJU《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUZHENGQUANTOUZIJIJINSHUISHOUWENTIDETONGZHI》（CAISHUIZI〔1998〕55HAO）DISANTIAODI2XIANGGUIDING：“DUIGERENTOUZIZHEMAIMAIJIJINDANWEIHUODEDECHAJIASHOURU，ZAIDUIGERENMAIMAIGUPIAODECHAJIASHOURUWEIHUIFUZHENGSHOUGERENSUODESHUIYIQIAN，ZANBUZHENGSHOUGERENSUODESHUI；” FENXI：SHANGSHUWENJIANZHONGSUOZHIGEREN，YINGDANGJINXIANZIRANREN，BUBAOKUOGETIGONGSHANGHU、GERENDUZIQIYETOUZIREN、HEHUOQIYEZIRANRENHEHUOREN。YINWEI，ZHENGQUANTOUZIJIJINDEGERENCHIYOURENWULUNSHIHEZHONGLEIXINGZHUTI，QIZUIZHONGHAISHIHUICHUANTOUZHIZIRANREN，GUSHANGSHUWENJIANSUOZHIDUIXIANGZHINENGSHIZIRANREN。 总结： （1）ZIRANREN、GETIGONGSHANGHU、GERENDUZIQIYE、HEHUOQIYE（ZIRANRENHEHUOREN）ZHUANRANGYOUXIANZERENGONGSI、GUFEN1FENXINGYUN28（WEISHANGSHI）、SHANGSHIGONGSI（BAOKUOXINSANBAN）XIANSHOUGUJUNXUJIAONAGERENSUODESHUI； （2）ZIRANREN、GETIGONGSHANGHUZHUANRANGSHANGSHIGONGSILIUTONGGUPIAOMIANZHENGGERENSUODESHUI； （3）ZIRANRENTONGGUOZHENGQUANTOUZIJIJINJIAOYISHANGSHIGONGSILIUTONGGUPIAO、XINSANBANLIUTONGGUPIAOHUODEDECHAJIASHOURUMIANZHENGGERENSUODESHUI； （4）GETIGONGSHANGHUZHUANRANGXINSANBANLIUTONGGUPIAOYINGDANGJIAONAGERENSUODESHUI； （5）GERENDUZIQIYE、HEHUOQIYE（ZIRANRENHEHUOREN）ZHUANRANGSHANGSHIGONGSILIUTONGGUPIAO、XINSANBANLIUTONGGUPIAOYINGDANGJIAONAGERENSUODESHUI； （6）GETIGONGSHANGHU、HEHUOQIYE（ZIRANRENHEHUOREN）、GERENDUZIQIYETONGGUOHUGANGTONG、SHENGANGTONGMAIMAIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOQUDEDECHAJIASHOURUXUYAOJIAONAGERENSUODESHUI； （7）ZIRANRENTONGGUOHUGANGTONG、SHENGANGTONGMAIMAIXIANGGANGLIANJIAOSUOSHANGSHIGUPIAOQUDEDECHAJIASHOURUMIANZHENGGERENSUODESHUI； （8）DUIXIANGGANGSHICHANGTOUZIZHE（BAOKUOQIYEHEGEREN）TOUZISHANGJIAOSUOSHANGSHIAGUQUDEDEZHUANRANGCHAJIASUODE，ZANMIANZHENGSHOUSUODESHUI； （9）DUIXIANGGANGSHICHANGTOUZIZHE（BAOKUOQIYEHEGEREN）TOUZISHENJIAOSUOSHANGSHIAGUQUDEDEZHUANRANGCHAJIASUODE，ZANMIANZHENGSHOUSUODESHUI。 二、各种类型的股权转让涉税分析 （YI）ZHUANRANGYOUXIANZERENGONGSIGUQUAN 1．ZIRANRENGUDONGCHIGU JINXUJIAONAYINHUASHUI，GERENSUODESHUI。 （1）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDEWANFENZHIWU，GENJUHETONGZHENGBENFENSHUJIAONA，BUFENSHENGSHIMUQIANYINHUASHUIJIANBANZHENGSHOU。 （2）GERENSUODESHUIWEIZHUANRANGSHOUYIDE20%。 ZHUYI： ZHUANRANGSHOUYI=ZHUANRANGGUQUANSHOURU－QUDEGAIGUQUANSUOFASHENGDECHENGBEN－ZHUANRANGGUOCHENGZHONGSUOZHIFUDEXIANGGUANHELIFEIYONG。 HOUWENZHONGGERENSUODESHUIDEZHUANRANGSHOUYIJUNSHIYONGZHEIGEGONGSHI，BUZAIZHONGFUCHANSHU。 2．QIYEGUDONGCHIGU JINXUJIAONAYINHUASHUI、QIYESUODESHUI。 （1）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDEWANFENZHIWU，GENJUHETONGZHENGBENFENSHUJIAONA，BUFENSHENGSHIMUQIANXIAOGUIMONASHUIRENYINHUASHUIJIANBANZHENGSHOU。 （2）QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （ER）ZHUANRANGGUFEN1FENXINGYUN28（WEISHANGSHI）GUFEN TONGZHUANRANGYOUXIANZERENGONGSIGUQUAN。 （SAN）ZHUANRANGSHANGSHIGONGSI（BAOKUOXINSANBAN）XIANSHOUGU 1．ZIRANRENGUDONGCHIGU JINXUJIAONAYINHUASHUI，GERENSUODESHUI。 （1）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 （2）GERENSUODESHUIWEIZHUANRANGSHOUYIDE20%。 2．QIYEGUDONGCHIGU XUJIAONAZENGZHISHUI、YINHUASHUI、QIYESUODESHUI。 （1）ZENGZHISHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （2）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 （3）QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （SI）ZHUANRANGSHANGSHIGONGSILIUTONGGU 1．ZIRANRENGUDONGCHIGU JINXUJIAONAYINHUASHUI，WEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 2．QIYEGUDONGCHIGU XUJIAONAZENGZHISHUI、YINHUASHUI、QIYESUODESHUI。 （1）ZENGZHISHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （2）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 （3）QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （WU）ZHUANRANGXINSANBANSHANGSHIGONGSILIUTONGGU 1．ZIRANRENGUDONGCHIGU JINXUJIAONAYINHUASHUI，WEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 2．QIYEGUDONGCHIGU XUJIAONAYINHUASHUI、QIYESUODESHUI，ZENGZHISHUISHIFOUJIAONAMUQIANCUNZAIZHENGYI。 （1）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 （2）QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （LIU）NEIDITOUZIZHETONGGUOSHENGANGTONGTOUZIXIANGGANGSHANGSHIGONGSIQUDEZHUANRANGCHAJIASUODE 1．ZIRANRENTOUZIZHE JINXUJIAONAYINHUASHUI，WEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 2．QIYETOUZIZHE XUJIAONAYINHUASHUI、QIYESUODESHUI。 （1）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 （2）QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （QI）NEIDITOUZIZHETONGGUOHUGANGTONGTOUZIXIANGGANGSHANGSHIGONGSIQUDEZHUANRANGCHAJIASUODE 1．ZIRANRENTOUZIZHE JINXUJIAONAYINHUASHUI，WEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 2．QIYETOUZIZHE XUJIAONAZENGZHISHUI、YINHUASHUI、QIYESUODESHUI。 （1）ZENGZHISHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。 （2）YINHUASHUIWEIGUQUANZHUANRANGHETONGJINEDE1‰，YOUCHUSHOUFANGDANFANGJIAONA。 （3）QIYESUODESHUISHUILVJIJISUANFANGSHIXIANGJIANSHANGWEN，ZHEILIBUZAIZHANKAI。
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