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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