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存貸款利息增值稅

發布時間: 2024-04-04 12:37:37

⑴ 閾惰岃捶嬈懼埄鎮澧炲肩◣鐜

涓銆侀摱琛岃捶嬈懼埄鎮澧炲肩◣鐜

璐鋒懼埄鎮鏀跺叆澧炲肩◣紼庣巼涓6%銆傘婅儲鏀塊儴鍥藉剁◣鍔℃誨矓鍏充簬鍏ㄩ潰鎺ㄥ紑钀ヤ笟紼庢敼寰佸炲肩◣璇曠偣鐨勯氱煡銆(璐㈢◣銆2016銆36鍙):絎鍗佷簲鏉″炲肩◣紼庣巼:(涓)綰崇◣浜哄彂鐢熷簲紼庤屼負錛岄櫎鏈鏉$(浜)欏廣佺(涓)欏廣佺(鍥)欏硅勫畾澶栵紝紼庣巼涓6%銆(浜)鎻愪緵浜ら氳繍杈撱侀偖鏀褲佸熀紜鐢典俊銆佸緩絳戙佷笉鍔ㄤ駭縐熻祦鏈嶅姟錛岄攢鍞涓嶅姩浜э紝杞璁╁湡鍦頒嬌鐢ㄦ潈錛岀◣鐜囦負11%銆(涓)鎻愪緵鏈夊艦鍔ㄤ駭縐熻祦鏈嶅姟錛岀◣鐜囦負17%銆(鍥)澧冨唴鍗曚綅鍜屼釜浜哄彂鐢熺殑璺ㄥ冨簲紼庤屼負錛岀◣鐜囦負闆躲傚叿浣撹寖鍥寸敱璐㈡斂閮ㄥ拰鍥藉剁◣鍔℃誨矓鍙﹁岃勫畾銆

浜屻佽捶嬈懼埄鎮鏀跺叆澧炲肩◣紼庣巼錛

璐鋒懼埄鎮鏀跺叆涓鑸綰崇◣浜轟紒涓氬炲肩◣紼庣巼涓6%錛屽睘浜庡皬瑙勬ā綰崇◣浜哄炲肩◣寰佹敹鐜囦負3%銆

鏍規嵁銆婁腑鍗庝漢姘戝叡鍜屽浗澧炲肩◣鏆傝屾潯渚嬨嬬浜屾潯絎涓夐」綰崇◣浜洪攢鍞鏈嶅姟銆佹棤褰㈣祫浜э紝闄ゆ湰鏉$涓欏廣佺浜岄」銆佺浜旈」鍙︽湁瑙勫畾澶栵紝紼庣巼涓6%銆

絎鍗佷簩鏉″皬瑙勬ā綰崇◣浜哄炲肩◣寰佹敹鐜囦負3%錛屽浗鍔¢櫌鍙︽湁瑙勫畾鐨勯櫎澶栥

鎵╁睍璧勬枡錛

銆婂叧浜庤皟鏁村炲肩◣紼庣巼鐨勯氱煡銆嬩竴銆佺撼紼庝漢鍙戠敓澧炲肩◣搴旂◣閿鍞琛屼負鎴栬呰繘鍙h揣鐗╋紝鍘熼傜敤17%鍜11%紼庣巼鐨勶紝紼庣巼鍒嗗埆璋冩暣涓16%銆10%銆

浜屻佺撼紼庝漢璐榪涘啘浜у搧錛屽師閫傜敤11%鎵i櫎鐜囩殑錛屾墸闄ょ巼璋冩暣涓10%銆

涓夈佺撼紼庝漢璐榪涚敤浜庣敓浜ч攢鍞鎴栧旀墭鍔犲伐16%紼庣巼璐х墿鐨勫啘浜у搧錛屾寜鐓12%鐨勬墸闄ょ巼璁$畻榪涢」紼庨濄

鍥涖佸師閫傜敤17%紼庣巼涓斿嚭鍙i紼庣巼涓17%鐨勫嚭鍙h揣鐗╋紝鍑哄彛閫紼庣巼璋冩暣鑷16%銆傚師閫傜敤11%紼庣巼涓斿嚭鍙i紼庣巼涓11%鐨勫嚭鍙h揣鐗┿佽法澧冨簲紼庤屼負錛屽嚭鍙i紼庣巼璋冩暣鑷10%銆

涓夈侀摱琛屽勾鍒╃巼鍜屽埄鎮紼庣巼鏄澶氬皯?

1騫村勾鍒╃巼7.47%2騫村勾鍒╃巼7.56%3騫村勾鍒╃巼7.56%4騫村勾鍒╃巼7.74%5騫村勾鍒╃巼7.74%6騫村勾鍒╃巼7.83%10騫村勾鍒╃巼7.83%15騫村勾鍒╃巼7.83%20騫村勾鍒╃巼7.83%鍒╂伅紼庣巼20%

鍥涖佽捶嬈懼埄鎮寰佹敹澧炲肩◣鍚

鍒╂伅鏀跺叆浜ゅ炲肩◣鍒嗕負浠ヤ笅鍑犵嶆儏鍐碉細
1銆佷紒涓氳喘涔伴噾鋙嶅晢鍝佹寔鏈夌泭銆佹姤閰銆佽祫閲戝崰鐢ㄨ垂嬈炬湇鍔$即綰沖炲肩◣錛
2銆佷紒涓氳喘涔伴噾鋙嶅晢鍝佹寔鏈夋湡闂磋堪鏀剁泭錛屼笉灞炰簬鍒╂伅鎴栧埄鎮鎬ц川鐨勬敹鍏ワ紝涓
3銆佷紒涓氬彈鍒扮殑瀛樻懼埄鎮鏀跺叆灞炰簬涓嶅緛紼庢敹鍏ワ紝涓嶇敤緙寸撼浜ゅ炲肩◣鍙戠エ錛屽嚟鍊熼摱琛岀粨綆楀崟鍙浠ヨ繘琛岃處鍔″勭悊錛岀洿鎺ュ啿鍑忚儲鍔¤垂鐢ㄣ傝惀鏀瑰炲悗浜庨噾鋙嶆湇鍔★紝閲戣瀺鏈嶅姟閫傜敤鐨勫炲肩◣紼庣巼涓6錛咃紝鍥犳よ捶嬈懼埄鎮鐨勭◣鐜囦篃鏄6錛呫
鏍規嵁銆婅儲鏀塊儴鍥藉剁◣鍔℃誨矓鍏充簬鍏ㄩ潰鎺ㄥ紑钀ヤ笟紼庢敼寰佸炲肩◣璇曠偣鐨勯氱煡銆嬶紙璐㈢◣銆2016銆36鍙鳳級闄勪歡璇曠偣榪囨浮鏀跨瓥鐨勮勫畾銆嬬鍥涙潯瑙勫畾錛岄噾鋙嶄紒涓氬彂鏀捐捶嬈懼悗錛岃嚜緇撴伅鏃ョ幇琛岃勫畾緙寸撼澧炲肩◣錛岃嚜緇撴伅鏃ュ埄鎮鏆備笉緙寸撼澧炲肩◣錛屾寜瑙勫畾緙寸撼澧炲肩◣銆
涓鑸綰崇◣浜哄彂鐢熶笅鍒楀簲紼庤屼負鍙浠ラ夋嫨閫傜敤綆鏄撹$◣鏂規硶
1.鍏鍏變氦閫氳繍杈撴湇鍔°
鍏鍏變氦閫氳繍杈撴湇鍔★紝鍖呮嫭杞瀹㈡浮銆佸叕浜ゅ㈣繍銆佸湴閾併佸煄鐝杞︺
鐝杞︼紝鏄鎸囨寜鍥哄畾璺綰褲佸滻瀹氭椂闂磋繍钀ュ苟鍦ㄥ滻瀹氱珯鐐瑰仠闈犵殑榪愰佹棶瀹㈢殑闄嗚礬榪愯緭鏈嶅姟銆
2.緇忚ゅ畾鐨勫姩婕浼佽剼鏈緙栨挵銆佸艦璞¤劇敾璁捐°佸垎闀溿佸姩鐢誨埗浣溿佹憚鍒躲佹弿綰褲佷笂鑹層佺敾闈㈠悎鎴愩侀厤闊熾侀厤涔愩侀煶鏁堝悎鎴愩佸壀杈戙佸瓧騫曞埗浣溿佸帇緙╄漿鐮(闈㈠悜緗戠粶錛屼互鍙婂湪澧冨唴杞璁╁姩婕鐗堟潈(鍖呮嫭鍔ㄦ極鍝佺墝銆佸艦璞℃垨鑰呭唴瀹圭殑鎺堟潈鍙婂啀鎺堟潈)銆
鍔ㄦ極浼佷笟鍜岃嚜涓誨紑鍙戙佺敓浜у姩婕浜у搧鐨勮ゅ畾鏍囧噯鍜岃ゅ畾紼嬪簭錛屾寜鐓с婃枃鍖栭儴璐㈡斂閮ㄥ浗瀹剁◣鍔°2008銆51鍙)鐨勮勫畾鎵ц屻
3.鐢靛獎鏀炬槧鏈嶅姟銆佷粨鍌ㄦ湇鍔°佽呭嵏鎼榪愭湇鍔°佹敹媧炬湇鍔″拰鏂囧寲浣撹偛鏈嶅姟銆
4.浠ョ撼鍏ヨ惀鏀圭殑鏈夊艦鍔ㄤ駭涓烘爣鐨勭墿鎻愪緵鐨
5.鍦ㄧ撼鍏ヨ惀鏀瑰炶瘯鐐逛箣鏃ュ墠絳捐㈢殑灝氭湭鎵ц屽畬姣曠殑鏈夊艦鍔ㄤ駭縐熻祦鍚堝悓銆
娉曞緥渚濇嵁錛氥婁腑鍗庝漢姘戝叡鍜屽浗紼庢敹寰佹敹綆$悊娉曘嬬涓夊嶮鏉★細鎵g即涔夊姟浜轟緷鐓ф硶寰嬨佽屾斂娉曡勭殑瑙勫畾灞ヨ屼唬鎵c佷唬鏀剁◣嬈劇殑涔夊姟銆傚規硶寰嬪畾璐熸湁浠f墸銆佷唬鏀剁◣嬈句箟鍔$殑鍗曚綅奼傚叾灞ヨ屼唬鎵c佷唬鏀剁◣嬈句箟鍔°傛墸緙翠箟鍔′漢渚濇硶灞ヨ屼唬鎵c佷唬鏀剁◣嬈句箟鍔℃椂錛岀撼緙翠箟鍔′漢搴斿綋鍙婃椂鎶ュ憡紼庡姟鏈哄叧澶勭悊銆傜◣鍔℃満鍏蟲寜鐓ц勫畾浠樼粰鎵g即涔夊姟浜轟唬鎵c佷唬鏀舵墜緇璐廣

⑵ 瀛樻懼埄鎮寰佹敹澧炲肩◣鍚

閾惰屽瓨嬈懼埄鎮鏀跺叆浜ゅ炲肩◣鍚

瀛樻懼埄鎮灞炰簬澧炲肩◣涓嶅緛紼庨」鐩,涓嶅緛澧炲肩◣.鍚屾椂,浼佷笟鍙栧緱鐨勫瓨嬈懼埄鎮鏀跺叆涓嶉渶瑕佸紑鍏峰彂紲,閾惰屽逛簬瀛樻懼埄鎮鏀鍑轟篃涓嶉渶瑕佸彂紲ㄨ繘琛屽叆璐︽姤閿鎵i櫎.

1銆佽惀鏀瑰炲悗,浼佷笟鏀跺彇鐨勫埄鎮瀹為檯涓婂睘浜庨噾鋙嶆湇鍔,閲戣瀺鏈嶅姟閫傜敤鐨勫炲肩◣紼庣巼涓6%,鍥犳よ捶嬈懼埄鎮鐨勭◣鐜囦篃鏄6%.

2銆佽惀鏀瑰炲悗,瀛樺湪鍊熸劇殑涓鑸綰崇◣浜洪潪甯稿叧娉ㄥ熸懼埄鎮鏄鍚﹁兘澶熸姷鎵g殑闂棰,濡傛灉鍊熸懼埄鎮鑳藉熸姷鎵h繘欏圭◣棰,鍒欏瑰瓨鍦ㄥ熸劇殑涓鑸綰崇◣浜虹粷瀵規槸涓澶у埄濂.

3銆佹牴鎹銆婅惀鏀瑰炶瘯鐐瑰疄鏂藉姙娉曘嬬殑瑙勫畾,綰崇◣浜烘帴鍙楄捶嬈炬湇鍔℃槸涓嶅緱鎶墊墸榪涢」紼庨濈殑,鍚屾椂,綰崇◣浜烘帴鍙楄捶嬈炬湇鍔″悜璐鋒炬柟鏀浠樼殑涓庤ョ瑪璐鋒劇洿鎺ョ浉鍏崇殑鎶曡瀺璧勯【闂璐廣佹墜緇璐廣佸挩璇㈣垂絳夎垂鐢,鍏惰繘欏圭◣棰濅笉寰椾粠閿欏圭◣棰濅腑鎶墊墸.

淇濊瘉閲戝瓨嬈懼埄鎮鏀跺叆鏄浠涔

⑶ 璐鋒懼埄鎮鏀跺叆濡備綍璁$畻澧炲肩◣

涓銆佽捶嬈懼埄鎮鏀跺叆濡備綍璁$畻澧炲肩◣

璐鋒懼埄鎮,鎸夌収6%鐨勫炲肩◣紼庣巼璁$畻澧炲肩◣.
澧炲肩◣鐨勫緛紼庤寖鍥村寘鎷錛氶攢鍞鍜岃繘鍙h揣鐗╋紝鎻愪緵鍔犲伐鍙婁慨鐞嗕慨閰嶅姵鍔°傝繖閲岀殑璐х墿鏄鎸囨湁褰㈠姩浜э紝鍖咃紝涓嶅寘鎷涓嶅姩浜с傚姞宸ユ槸鎸囧彈鎵樺姞宸ヨ揣鐗╋紝鍗沖旀墭鏂規彁渚涘師鏂欏強涓昏佹潗鏂欙紝鍙楁墭鏂規寜閫犺揣鐗╁苟鏀跺彇鍔犲伐璐圭殑涓氬姟錛涗慨鐞嗕慨閰嶆槸鎸囧彈鎵樺規崯浼ゅ拰涓уけ鍔熻兘鐨勮揣鐗╄繘琛屼慨澶嶏紝浣垮叾鎮㈠嶅師鐘跺拰鍔熻兘鐨勪笟鍔°
姝ゅ栦笅鍒楄屼負琚瑙嗗悓涓洪攢鍞璐х墿錛屽潎瑕佸緛鏀跺炲肩◣銆
灝嗚揣鐗╀氦鐢變粬浜轟唬閿
浠d粬浜洪攢鍞璐
灝嗚揣鐗╀粠涓鍦扮Щ閫佽嚦鍙︿竴鍦幫紙
灝嗚嚜浜ф垨濮旀墭鍔犲伐鐨勮揣鐗╃敤浜庨潪搴旂◣欏圭洰
灝嗚嚜浜с佸旀墭鍔犲伐鎴栬喘涔扮殑璐х墿浣滀負瀵瑰叾浠栧崟浣嶇殑鎶曡祫
璐х墿鍒嗛厤緇欒偂涓滄垨鎶曡祫鑰
灝嗚嚜浜с佸旀墭鍔犲伐鐨勮揣鐗╃敤浜庤亴宸ョ忓埄鎴栦釜浜烘秷璐
灝嗚嚜浜с佸旀墭鍔犲伐鎴栬喘涔扮殑璐х墿鏃犲伩璧犻佷粬浜
鍦ㄤ腑鍥斤紝澧炲肩◣鐨勫緛鏀惰寖鍥村拰钀ヤ笟紼庣殑寰佹敹鑼冨洿浜掍笉閲嶅彔錛屽緛鏀跺炲肩◣鐨勪笉鍐嶅緛鏀惰惀涓氱◣錛屽緛鏀惰惀涓氱◣鐨勪笉鍐嶅緛鏀跺炲肩◣銆備絾鍦ㄥ疄闄呯粡緇忚惀榪欎袱縐嶇◣鐨勫簲紼庤屼負銆
鏃㈡秹鍙婂炲肩◣搴旂◣璐х墿鍙堟秹鍙婅惀涓氱◣鐨勫簲紼庡姵鍔★紝琚瑙嗕負娣峰悎閿鍞琛屼負錛屽傦細綰崇◣浜洪攢鍞璐х墿騫惰礋璐h繍杈擄紝閿鍞璐х墿涓哄炲肩◣紼庡緛鏀惰寖鍥淬傚規ょ殑紼庡姟澶勭悊鏂規硶鏄錛屽逛富钀ヨ揣鐗╃殑鐢熶駭銆佹壒鍙戞垨闆跺敭鐨勭撼紼庝漢(鎸囩撼紼庝漢騫磋揣鐗╅攢鍞鐨勮惀涓氶濆崰鍏)錛屽叏閮ㄨ嗕負閿鍞璐х墿寰佹敹澧炲肩◣錛岃屼笉寰佹敹钀ヤ笟紼庯紱瀵歸潪涓昏惀璐х墿鐨勭敓浜с佹壒鍙戣惀涓氱◣搴旂◣鍔沖姟錛岃屼笉鍐嶅緛鏀跺炲肩◣銆
涓庢販鍚堥攢鍞琛屼負涓嶅悓錛屽吋钀ヨ屼負鏄鎸囩撼紼庝漢鍦ㄤ粠浜嬪炲肩◣浠庝簨钀ヤ笟紼庡簲紼庤屼負錛屼笖榪欎袱鑰呬箣闂村苟鏃犵洿鎺ョ殑鑱旂郴鍜屼粠灞炲叧緋匯傚規ょ殑紼庡姟澶勭悊鏂規硶鏄瑕佹眰綰崇◣浜哄皢涓よ呭垎寮鏍哥畻錛屽垎鍒綰崇◣錛屽傛灉涓嶈兘鍒嗗埆鏍哥畻鎴栬呭垎鍒鏍哥畻涓嶅噯紜鐨勶紝鍒欏叏閮ㄥ緛鏀跺炲肩◣銆
鍏朵粬杈冧負鐗規畩鐨勫炲肩◣搴旂◣鑼冨洿榪樺寘鎷錛氳揣鐗╂湡璐х殑瀹炵墿浜ゅ壊銆佸吀褰撲笟閿鍞姝誨綋銆侀潪閭鏀塊儴闂ㄧ敓浜ч攢鍞闆嗛偖鍟嗗搧(閭鏀塊儴闂ㄧ敓浜ч攢鍞闆嗛偖鍟嗗搧緙寸撼钀ヤ笟紼)絳夌瓑銆
銆愭硶寰嬩緷鎹銆
銆婅儲鏀塊儴鍥藉剁◣鍔℃誨矓鍏充簬鍏ㄩ潰鎺ㄥ紑钀ヤ笟紼庢敼寰佸炲肩◣璇曠偣鐨勯氱煡銆(璐㈢◣銆2016銆36鍙):
絎鍗佷簲鏉″炲肩◣紼庣巼:
(涓)綰崇◣浜哄彂鐢熷簲紼庤屼負,闄ゆ湰鏉$(浜)欏廣佺(涓)欏廣佺(鍥)欏硅勫畾澶,紼庣巼涓6%.
(浜)鎻愪緵浜ら氳繍杈撱侀偖鏀褲佸熀紜鐢典俊銆佸緩絳戙佷笉鍔ㄤ駭縐熻祦鏈嶅姟,閿鍞涓嶅姩浜,杞璁╁湡鍦頒嬌鐢ㄦ潈,紼庣巼涓11%.
(涓)鎻愪緵鏈夊艦鍔ㄤ駭縐熻祦鏈嶅姟,紼庣巼涓17%.

浜屻佽捶嬈懼埄鎮鏀跺叆濡備綍璁$畻澧炲肩◣

璐鋒懼埄鎮,鎸夌収6%鐨勫炲肩◣紼庣巼璁$畻澧炲肩◣.澧炲肩◣鐨勫緛紼庤寖鍥村寘鎷錛氶攢鍞鍜岃繘鍙h揣鐗╋紝鎻愪緵鍔犲伐鍙婁慨鐞嗕慨閰嶅姵鍔°傝繖閲岀殑璐х墿鏄鎸囨湁褰㈠姩浜э紝鍖呮嫭鐢靛姏銆佺儹鍔涖佹皵浣撶瓑錛屼笉鍖呮嫭涓嶅姩浜с傚姞宸ユ槸鎸囧彈鎵樺姞宸ヨ揣鐗╋紝鍗沖旀墭鏂規彁渚涘師鏂欏強涓昏佹潗鏂欙紝鍙楁墭鏂規寜鐓у旀墭鏂圭殑瑕佹眰鍒墮犺揣鐗╁苟鏀跺彇鍔犲伐璐圭殑涓氬姟錛涗慨鐞嗕慨閰嶆槸鎸囧彈鎵樺規崯浼ゅ拰涓уけ鍔熻兘鐨勮揣鐗╄繘琛屼慨澶嶏紝浣垮叾鎮㈠嶅師鐘跺拰鍔熻兘鐨勪笟鍔°傛ゅ栦笅鍒楄屼負琚瑙嗗悓涓洪攢鍞璐х墿錛屽潎瑕佸緛鏀跺炲肩◣銆傚皢璐х墿浜ょ敱浠栦漢浠i攢浠d粬浜洪攢鍞璐х墿灝嗚揣鐗╀粠涓鍦扮Щ閫佽嚦鍙︿竴鍦幫紙鍚屼竴鍘垮競闄ゅ栵級灝嗚嚜浜ф垨濮旀墭鍔犲伐鐨勮揣鐗╃敤浜庨潪搴旂◣欏圭洰灝嗚嚜浜с佸旀墭鍔犲伐鎴栬喘涔扮殑璐х墿浣滀負瀵瑰叾浠栧崟浣嶇殑鎶曡祫灝嗚嚜浜с佸旀墭鍔犲伐鎴栬喘涔扮殑璐х墿鍒嗛厤緇欒偂涓滄垨鎶曡祫鑰呭皢鑷浜с佸旀墭鍔犲伐鐨勮揣鐗╃敤浜庤亴宸ョ忓埄鎴栦釜浜烘秷璐瑰皢鑷浜с佸旀墭鍔犲伐鎴栬喘涔扮殑璐х墿鏃犲伩璧犻佷粬浜哄湪涓鍥斤紝澧炲肩◣鐨勫緛鏀惰寖鍥村拰钀ヤ笟紼庣殑寰佹敹鑼冨洿浜掍笉閲嶅彔錛屽緛鏀跺炲肩◣鐨勪笉鍐嶅緛鏀惰惀涓氱◣錛屽緛鏀惰惀涓氱◣鐨勪笉鍐嶅緛鏀跺炲肩◣銆備絾鍦ㄥ疄闄呯粡嫻庢椿鍔ㄤ腑瀛樺湪綰崇◣浜哄吋钀ユ垨娣峰悎緇忚惀榪欎袱縐嶇◣鐨勫簲紼庤屼負銆傚逛簬涓欏歸攢鍞琛屼負濡傛灉鏃㈡秹鍙婂炲肩◣搴旂◣璐х墿鍙堟秹鍙婅惀涓氱◣鐨勫簲紼庡姵鍔★紝琚瑙嗕負娣峰悎閿鍞琛屼負錛屽傦細綰崇◣浜洪攢鍞璐х墿騫惰礋璐h繍杈擄紝閿鍞璐х墿涓哄炲肩◣寰佹敹鑼冨洿錛岃繍杈撲負钀ヤ笟紼庡緛鏀惰寖鍥淬傚規ょ殑紼庡姟澶勭悊鏂規硶鏄錛屽逛富钀ヨ揣鐗╃殑鐢熶駭銆佹壒鍙戞垨闆跺敭鐨勭撼紼庝漢(鎸囩撼紼庝漢騫磋揣鐗╅攢鍞鐨勮惀涓氶濆崰鍏跺叏閮ㄨ惀涓氶濈殑50錛呬互涓)錛屽叏閮ㄨ嗕負閿鍞璐х墿寰佹敹澧炲肩◣錛岃屼笉寰佹敹钀ヤ笟紼庯紱瀵歸潪涓昏惀璐х墿鐨勭敓浜с佹壒鍙戞垨闆跺敭鐨勫叾浠栫撼紼庝漢錛屽叏閮ㄨ嗕負钀ヤ笟紼庡簲紼庡姵鍔★紝鑰屼笉鍐嶅緛鏀跺炲肩◣銆備笌娣峰悎閿鍞琛屼負涓嶅悓錛屽吋钀ヨ屼負鏄鎸囩撼紼庝漢鍦ㄤ粠浜嬪炲肩◣搴旂◣琛屼負鐨勫悓鏃訛紝榪樹粠浜嬭惀涓氱◣搴旂◣琛屼負錛屼笖榪欎袱鑰呬箣闂村苟鏃犵洿鎺ョ殑鑱旂郴鍜屼粠灞炲叧緋匯傚規ょ殑紼庡姟澶勭悊鏂規硶鏄瑕佹眰綰崇◣浜哄皢涓よ呭垎寮鏍哥畻錛屽垎鍒綰崇◣錛屽傛灉涓嶈兘鍒嗗埆鏍哥畻鎴栬呭垎鍒鏍哥畻涓嶅噯紜鐨勶紝鍒欏叏閮ㄥ緛鏀跺炲肩◣銆傚叾浠栬緝涓虹壒孌婄殑澧炲肩◣搴旂◣鑼冨洿榪樺寘鎷錛氳揣鐗╂湡璐х殑瀹炵墿浜ゅ壊銆佸吀褰撲笟閿鍞姝誨綋銆侀潪閭鏀塊儴闂ㄧ敓浜ч攢鍞闆嗛偖鍟嗗搧(閭鏀塊儴闂ㄧ敓浜ч攢鍞闆嗛偖鍟嗗搧緙寸撼钀ヤ笟紼)絳夌瓑銆傘愭硶寰嬩緷鎹銆戙婅儲鏀塊儴鍥藉剁◣鍔℃誨矓鍏充簬鍏ㄩ潰鎺ㄥ紑钀ヤ笟紼庢敼寰佸炲肩◣璇曠偣鐨勯氱煡銆(璐㈢◣銆2016銆36鍙):絎鍗佷簲鏉″炲肩◣紼庣巼:(涓)綰崇◣浜哄彂鐢熷簲紼庤屼負,闄ゆ湰鏉$(浜)欏廣佺(涓)欏廣佺(鍥)欏硅勫畾澶,紼庣巼涓6%.(浜)鎻愪緵浜ら氳繍杈撱侀偖鏀褲佸熀紜鐢典俊銆佸緩絳戙佷笉鍔ㄤ駭縐熻祦鏈嶅姟,閿鍞涓嶅姩浜,杞璁╁湡鍦頒嬌鐢ㄦ潈,紼庣巼涓11%.(涓)鎻愪緵鏈夊艦鍔ㄤ駭縐熻祦鏈嶅姟,紼庣巼涓17%.

涓夈佽捶嬈懼埄鎮鏀跺叆澧炲肩◣紼庣巼錛

璐鋒懼埄鎮鏀跺叆涓鑸綰崇◣浜轟紒涓氬炲肩◣紼庣巼涓6%錛屽睘浜庡皬瑙勬ā綰崇◣浜哄炲肩◣寰佹敹鐜囦負3%銆

鏍規嵁銆婁腑鍗庝漢姘戝叡鍜屽浗澧炲肩◣鏆傝屾潯渚嬨嬬浜屾潯絎涓夐」綰崇◣浜洪攢鍞鏈嶅姟銆佹棤褰㈣祫浜э紝闄ゆ湰鏉$涓欏廣佺浜岄」銆佺浜旈」鍙︽湁瑙勫畾澶栵紝紼庣巼涓6%銆

絎鍗佷簩鏉″皬瑙勬ā綰崇◣浜哄炲肩◣寰佹敹鐜囦負3%錛屽浗鍔¢櫌鍙︽湁瑙勫畾鐨勯櫎澶栥

鎵╁睍璧勬枡錛

銆婂叧浜庤皟鏁村炲肩◣紼庣巼鐨勯氱煡銆嬩竴銆佺撼紼庝漢鍙戠敓澧炲肩◣搴旂◣閿鍞琛屼負鎴栬呰繘鍙h揣鐗╋紝鍘熼傜敤17%鍜11%紼庣巼鐨勶紝紼庣巼鍒嗗埆璋冩暣涓16%銆10%銆

浜屻佺撼紼庝漢璐榪涘啘浜у搧錛屽師閫傜敤11%鎵i櫎鐜囩殑錛屾墸闄ょ巼璋冩暣涓10%銆

涓夈佺撼紼庝漢璐榪涚敤浜庣敓浜ч攢鍞鎴栧旀墭鍔犲伐16%紼庣巼璐х墿鐨勫啘浜у搧錛屾寜鐓12%鐨勬墸闄ょ巼璁$畻榪涢」紼庨濄

鍥涖佸師閫傜敤17%紼庣巼涓斿嚭鍙i紼庣巼涓17%鐨勫嚭鍙h揣鐗╋紝鍑哄彛閫紼庣巼璋冩暣鑷16%銆傚師閫傜敤11%紼庣巼涓斿嚭鍙i紼庣巼涓11%鐨勫嚭鍙h揣鐗┿佽法澧冨簲紼庤屼負錛屽嚭鍙i紼庣巼璋冩暣鑷10%銆