233УСΪ۹ʦԱҲοʹá۹ʦԱϢע233УҲɼ233У-۹ʦ2Ⱥ365916143ȫĿнѧϰ
ҹwtoĿԼ̽ԽԽ࣬ȷһĿн豸װõļ۸߹ĿijɱˮƽֱӰĿľЧۡ1 豸뼼ļ۸
豸ϣԤķӦͬеĻۣ豸ĴԼҹۿڵ﹤̵صĹӷѺֳܷѡָ˷Ѻ䱣շѡ˰ֵ˰˰вѡóѡؼѵȡ
1.1 õıƪ
ͨҹ豸װ˸۴Ͻʽ豸۸񹹳ɿɸ£
豸Ԥ۸=++䱣շ+в+ó+˰+˰+ֵ˰+ؼ+ӷ+ֳܷ
1豸Ļ=ë°¶Û£f.o.bÍ¬Ó²Ò½×Æ¼Û£Û£
Ƽ۲úͬǩЧ󣬵һθڵƼۣδĿɰ̸ԤյƼۡ
2ѡƹѣӲĹѰʽ㣺=豸أëأ×˷ѵ
ëΪص1.15豸ʱɰйʽ㣺
Ë·=ͬӲҽ××Զ˾ĺ˷
Ë·=ͬӲҽ××չ˾Ŀ˷
½˷=ͬӲҽ××ŵ
˷ͨȡ6%˷ͨȡ8.5%·ͨȡ1%
3䱣շڼ˰ѣƸ÷ѣʰйչ˾涨ȡйʽ㣺
˱շ=ͬӲҽ×+Ë·Ñ£×0.266%/1-0.266%
˱շ=ͬӲҽ×+Ë·Ñ£×0.455%/1-0.455%
½˱շ=ͬӲҽ×+½˷ѣ×0.35%/1-0.35%
4˰˰תԿ˰ѱչ˰Ѻܹ֣ͬôƷѣơϸƷѣϷѣܷѣר֤ѣչ˰ԼѡͼֽѲչ˰ͬǩ̫ʱѰȫչ˰ǡ
Ӳ˰=Ó²Ò½×м+Ë·+ä±£Õ·Ñ£×˰˰
й˰˰۸豸˵ҹڰĵ۸c.i.f.
ʹʽҲдɣӲ˰=Û£c.i.f.×˰˰
˰=ͬӦƹ˰ҽ×м×˰
5˰ڼ˰Բֽ豸գγȡ˰8%ԽҰȡ5%
˰=+˰/1-˰ʣ×˰
6ֵ˰豸ֵ˰ƷͬڱؽںգֱӼӦ˰۳κĿĽ˰¹ʽ㣺
ֵ˰=˰˰۸+˰+˰×ֵ˰
ӲӦȡֵ˰˰Ϊ17%[page]
7вһָйѣвͨȡ0.5%
в=ͬӲҽ××в
8óѣâ¾Ã³×²æ¶¨Ä·Ê·ÖµÈ¡Ò²É¼Í³Ò»È¡Îª1.5%
ó=â¾Ã³×²æ¶¨Ä·Ê·ÖµÈ¡Ò²É¼Í³Ò»È¡Îª1.5%
9ؼѣԼջչ˰Ļգȡ0.3%
ؼ=Ë°ÖµÄµ×Ø¼Ê¡
1.2 ӷѵıƪ
1ӷѡͬȷҹۿڡ߾վزֿװص㷢˷ѺͱշѡװжѡװѡֿⱣܷѵȡ㷽һĿҲйʽ㣺
Ó·=Í¬Ó²Ò½×Æ¼Û£Û£×Ó·
ӷغȡ1.5%½ȡ2%4.5%
(2)ֳܷѣʽ㣺
ֳܷ=Í¬Ó²Ò½×Æ¼()×ֳܷʡ
2Ŀʵ
ͨһʵʵİ豸ͼļ۸ȷ
ϣijҵĿӹ豸ͼ¡
1豸ë10t밶۸f.o.b.ͬӲ30Ԫ
2ͬ10ԪУƷѡܼʹ÷6Ԫ
ѼϷ4Ԫ
3˷Ϊ6%
4˱շΪ0.266%
5˰Ϊ20%
6ֵ˰Ϊ17%
7вΪ0.5%
8óΪ1.5%
9Ú°×°Ö³300kmΪ0.60Ôª/t•kmװжѾΪ50Ôª/t
10䱣շΪ0.1%
11ֳܷΪ0.2%[page]
12ͬһθյԪƼΪ8.15м8.258.30⣺Ŀ豸ͼԳڹڰװֳԤ۸񣬼1
1 豸Ԥ۸
Ŀ ʽ /Ԫ
=300000+100000×8.3 3320000
豸 1487967.69
Ë· Ë·=300000×8.3×6% 149400
˱շ ˱շ=300000×8.3+149400×0.266%/1-0.266% 7039.53
˰ Ӳ˰=300000×8.25+149400+7039.53×20%=526287.91
˰=60000×8.25×20%=495000×2%=99000
С 625287.91
ֵ˰ ֵ˰=2631439.53+495000+625287.91×17% 637793.66
в в=3320000×0.5% 14940
ó ó=400000×8.35+149400+7039.53×1.5% 51846.59
Ó· 5290
估װж 估װж=10×300×0.6+50×2 2800
ä±£Õ· ä±£Õ·=300000×8.3×0.1% 2490
ֳܷ ֳܷ=300000×8.3×0.2% 4980
Ô¤Û¸ Ô¤Û¸=3320000+1487967.69+5290+4980 4818237.69
3 瘟
ϲпԿ豸Ԥ۸ռкܴ豸ͼȷƼҪõļ㷽һɲġӦ˰δķչ仯Ƽۡ
۹ʦǰӦԼѧϰϵѧϰ̬ʦ˼·ȥתʦγᵽص֪ʶ㣬һҪգѧܽᣬѧһ
۹ʦȻѣҲǹƵģֻҪкѧϰѡʺϵĿγ̣ʹ۹ʦѶٴҲܰˣ233УŶĴ죬ΪʺϵѧϰʦѧЧ֣ͨۿԲѡ

