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国家发布的《资产评估收费管理暂行办法》中,明确规定资产评估收费,采用差额定率累进收费办法,即按资产金额大小划分收费档次,分档计算收费额,各期相加为收费总额。资产评估收费标准分为五档:第一档:计算额度在100万元以下(含100万元),差额计费率为6‰;第二档:计算额度在100—1000万元(含1000万元),差额计费率为2.5‰;第三档:计算额度在1000—5000万元(含5000万元);差额计费率为0.8‰;第四档:计算额度在5000—10000万元(含10000万元);差额计费率为0.5‰;第五档:计算额度在10000万元以上,差额计算率为0.1‰。从上述各档计算中可以看出,资产数额越高,计算过程越复杂。为了简化核算工作,我们不妨将上述五个档分别列出如下算式:
The “Provisional Measures for the Administration of Assets Evaluation and Charges” promulgated by the State clearly stipulates that assets appraisal fees should be charged at a differential rate and a progressive fee collection method. That is, charging fees should be divided according to the amount of assets, and the charges should be calculated in separate tranches. Assets assessment fees are divided into five: the first file: the calculation of the amount of 1 million yuan (including 100 million), the difference between the rate of 6 ‰; second file: the calculation of the amount of 100-1000 million Million), the difference between the rate of 2.5 ‰; third file: the calculation of the amount of 1000-5000 yuan (including 50 million yuan); differential billing rate of 0.8 ‰; fourth file: the calculation of the amount of 5000-10000 Yuan (including 100 million yuan); the difference between the rate of 0.5 ‰; fifth file: the calculation of the amount of more than 100 million yuan, the difference between the rate of 0.1 ‰. It can be seen from the calculation of the above files that the higher the amount of assets, the more complicated the calculation process. In order to simplify the accounting work, we may wish to list the above five files separately as follows: