❶ 澧炲肩◣涓撶敤鍙戠エ濡傛灉鏄1涓囧厓13涓鐐癸紝閭ｄ箞瀹為檯寮鍑烘潵鐨勯噾棰濆簲璇ユ槸澶氬皯錛熻＄畻鍏寮忔槸鎬庝箞綆楃殑
澧炲肩◣涓撶敤鍙戠エ鏈変袱縐嶈＄畻鏂規硶錛屼竴縐嶆槸涓嶅惈紼庣殑璁＄畻鏄灝嗕笉鍚紼庣殑閲戦濅箻浠ョ◣鐐瑰緱鍑哄緱絳旀堝氨鏄瀹為檯寮鍑虹殑閲戦濓紝鍙﹀栦竴縐嶈＄畻鏂規硶鏄鍚紼庣殑閲戦濋櫎浠ヤ竴鍔犵◣鐐癸紝鍐嶄箻浠ョ◣鐐瑰氨鍙浠ヤ簡銆傛墍浠ュ炲肩◣涓撶敤鍙戠エ濡傛灉鏄涓涓囧厓鍗佷笁涓紼庣偣錛岄偅涔堥噾棰濆彲鑳芥槸涓涓囧９浠熷弫浣板厓鎴栬呮槸涓涓囦竴鍗冧竴鐧句簲鍗佸厓銆
涓銆佸惈紼庝環鏍煎拰涓嶅惈紼庝環鏍肩殑杞鎹錛
1)鍗栨柟涓轟竴鑸綰崇◣浜猴細涓嶅惈紼庝環鏍=鍙戠エ鎬婚噾棰/1.17錛涚◣棰=涓嶅惈紼庝環鏍* 17%錛
2)鍗栨柟涓哄皬瑙勬ā綰崇◣浜猴細涓嶅惈紼庝環鏍=鍙戠エ鎬婚噾棰/1.03錛涚◣棰=涓嶅惈紼庝環鏍* 3%錛
澧炲肩◣(VAT)鏄浠ュ晢鍝(鍖呮嫭搴旂◣鍔沖姟)鍦ㄦ祦閫氳繃紼嬩腑鐨勫炲間負鍩虹寰佹敹鐨勬祦杞紼庛傛牴鎹紼庢敹鍘熷垯錛屽炲肩◣鏄瀵歸攢鍞璐х墿鎴栬呮彁渚涘姞宸ャ佷慨鐞嗕慨閰嶅姵鍔′互鍙婅繘鍙ｈ揣鐗╃殑鍗曚綅鍜屼釜浜哄疄鐜扮殑澧炲奸濆緛鏀剁殑紼庢敹銆
浜屻佷笓鐢ㄥ炲肩◣鍙戠エ鐨勪綔鐢
澧炲肩◣涓撶敤鍙戠エ涓庢櫘閫氬彂紲ㄧ殑鍖哄埆鍦ㄤ簬錛屽炲肩◣涓撶敤鍙戠エ涓鑸涓轟竴寮忎笁浠斤紝鑰屾櫘閫氬彂紲ㄤ負浜屼喚褰㈠紡錛屽彧鏈夊叿澶囧紑鍏蜂笓鐢ㄥ彂紲ㄨ祫鏍肩殑鏅閫氱撼紼庝漢鍜屽皬瑙勬ā綰崇◣浜烘墠鑳藉紑鍏峰炲肩◣涓撶敤鍙戠エ錛岃屾櫘閫氬皬瑙勬ā浼佷笟鍙鑳藉紑鍏鋒櫘閫氬彂紲ㄣ傚炲肩◣涓撶敤鍙戠エ涓嶄粎鍙浠ヤ綔涓哄晢涓氬嚟璇侊紝榪樺彲浠ヤ綔涓鴻＄畻鎶墊墸紼庢劇殑鍚堟硶鍑璇併備拱鏂瑰彲浠ユ牴鎹鍙戠エ涓婄殑紼庨濇墸闄ら攢鍞紼庛
緇間笂鎵榪幫紝鎴戜滑鍙浠ョ煡閬 澧炲肩◣涓撶敤鍙戠エ瀹為檯寮紲ㄩ噾棰濇槸鏈変袱縐嶈＄畻鏂瑰紡鐨勶紝涓縐嶆槸鍚紼庣殑璁＄畻涓縐嶆槸涓嶅惈紼庣殑璁＄畻銆傚彟澶栦篃鐭ラ亾浜嗗炲肩◣涓撶敤鍙戠エ涓嶄絾鏄鍟嗕笟鍑璇侊紝榪樺彲浠ヤ綔涓烘姷鎵ｇ◣嬈劇殑鍚堟硶鍑璇侊紝鏈夌潃娉曞緥鏁堝姏銆傚緩璁澶у跺湪鏃ュ父鐢熸椿涓瀵逛簬澶ч濈殑=鍟嗗搧錛屼富鍔ㄨ佸彂紲ㄤ互淇濊瘉鑷宸辯殑鍚堟硶鏉冪泭銆