目前,养路费征收分按费率计征和按费额计征两种方法,按费额征收容易计算,也容易稽查,而按费率征收常常易发生差错(错征、少征、漏征),在稽查中需要付出大量劳动,才可确认是否有差错。如果使用S=Y/Z检查法,不仅可以节省大量劳动,而且可以根直观地知道该单位所交费额是否正确。 Currently, the collection of road maintenance fee by the rate of levied and calculated by the cost of two ways, according to the amount levied easy to calculate, but also easy to audit, and the rate charged by the often prone to error (fault, less levy sign of leakage ), The inspection requires a lot of labor to confirm whether there is any error. Using the S = Y / Z test can not only save a lot of labor but also give you an intuitive idea of ​​whether the unit is paying correctly.