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国务院批准,我省从今年夏收开始,粮食征购实行按“倒三七”比例计价,这是粮食收购上的一项重要改革。为了适应这一改革,提高收购环节上的工作效率,方便群众,节约农时,特提出简化计价的办法和帐务处理的浅见,供参考。一、将统购价和超购加价按算成合计价。“倒三七”比例计价,就是按粮食征购数量,以30％按统购价付款,70％除按统购价付款外,再加50％的超购加价款。例如收购农民的中等小麦200斤,百斤中等统购价为15.80元,按“倒三七”比例计价,就得共付给农民价款42.66元。为了简便计算手续,可按照“倒三七”比例计价,换算为135％,即按收购的每个品种分等级的统购价格乘135％,就是各品种分等级合计价(统购价加超购加价)。如中等小麦百斤价15.80元×135％=21.33元(合计价)。这个办法也适用于油脂。
With the approval of the State Council, starting from the summer harvest of this year, the implementation of grain purchase in accordance with the “three-seven” ratio is an important reform in the grain purchase. In order to adapt to this reform, improve the efficiency of the acquisition process, to facilitate the masses, saving agriculture, special measures to simplify pricing and accounting humble opinion, for reference. First, the purchase price and super purchase price calculated as a combined price. “Inverted 37” proportion of the price, that is, according to the number of food purchases, 30% of the purchase price at the purchase price, 70% in addition to the purchase price of the system, plus 50% of the excess purchase price. For example, the acquisition of peasants 200 pounds of medium-sized wheat, pekin medium purchase price of 15.80 yuan, according to “down thirty-seven” ratio of the price, you have to pay a total price of 42.66 yuan farmers. In order to facilitate the calculation of procedures, according to the “down thirty-seven” ratio of the price, converted to 135%, that is, by the purchase price of each species grading unified by 135%, is the total price of the various grades (purchase price plus super purchase price ). Such as wheat average price of 15.80 yuan × 135% = 21.33 yuan (total price). This method also applies to fat.