营改增案租赁方案测算.xls

实实际际金金额额： 租租赁赁资资料料 标标的的物物购购价价：1 10 00 00 00 00 00 00 00 0 首首付付金金额额：保保险险费费： 融融资资金金额额：1 10 00 00 00 00 00 00 00 0 保保证证金金金金额额：1 10 00 00 00 00 00 00 0 代代理理商商保保证证金金： 融融资资比比例例：1 10 00 0% % 管管理理费费金金额额：3 30 00 00 00 00 00 0 租租赁赁系系数数： 租租赁赁年年报报酬酬率率7 7. .3 30 00 00 0% % 期期数数: :3 36 6 残残值值回回购购价价 首首付付资资金金占占比比1 16 6. .0 01 1% % 保保证证金金利利息息：0 0 应应收收租租金金测测算算全全部部资资金金收收益益率率测测算算 期期数数本本金金余余额额应应收收租租金金本本金金租租息息 首首付付款款、管管理理费费及及保保 证证金金 01 10 00 0, ,0 00 00 0, ,0 00 00 0. .0 00 0- -9 96 6, ,9 99 92 2, ,5 50 09 9. .0 01 13 3, ,0 00 07 7, ,4 49 90 0. .9 99 913,000,000.00 196,992,509.013,007,490.992,417,453.23590,037.76- 294,575,055.783,007,490.992,432,159.40575,331.59- 392,142,896.383,007,490.992,446,955.04560,535.95- 489,695,941.343,007,490.992,461,840.68545,650.31- 587,234,100.663,007,490.992,476,816.88530,674.11- 684,757,283.783,007,490.992,491,884.18515,606.81- 782,265,399.603,007,490.992,507,043.14500,447.85- 879,758,356.463,007,490.992,522,294.32485,196.67- 977,236,062.143,007,490.992,537,638.28469,852.71- 1074,698,423.863,007,490.992,553,075.58454,415.41- 1172,145,348.283,007,490.992,568,606.79438,884.20- 1269,576,741.492,484,277.722,061,019.21423,258.51- 1367,515,722.282,484,277.722,073,557.08410,720.64- 1465,442,165.202,484,277.722,086,171.21398,106.50- 1563,355,993.992,484,277.722,098,862.09385,415.63- 1661,257,131.902,484,277.722,111,630.17372,647.55- 1759,145,501.732,484,277.722,124,475.92359,801.80- 1857,021,025.822,484,277.722,137,399.81346,877.91- 1954,883,626.002,484,277.722,150,402.33333,875.39- 2052,733,223.682,484,277.722,163,483.94320,793.78- 2150,569,739.732,484,277.722,176,645.14307,632.58- 2248,393,094.602,484,277.722,189,886.39294,391.33- 2346,203,208.202,484,277.722,203,208.20281,069.52- 2444,000,000.003,007,446.992,739,780.32267,666.67- 2541,260,219.683,007,446.992,756,447.32250,999.67- 2638,503,772.353,007,446.992,773,215.71234,231.28- 2735,730,556.643,007,446.992,790,086.11217,360.89- 2832,940,470.543,007,446.992,807,059.13200,387.86- 2930,133,411.413,007,446.992,824,135.41183,311.59- 3027,309,276.013,007,446.992,841,315.56166,131.43- 3124,467,960.443,007,446.992,858,600.23148,846.76- 3221,609,360.213,007,446.992,875,990.05131,456.94- 3318,733,370.163,007,446.992,893,485.66113,961.34- 3415,839,884.503,007,446.992,911,087.6996,359.30- 3512,928,796.8113,007,446.9912,928,796.8178,650.18-10,000,000.00 360.00- - 合合 计计1 11 11 1, ,9 99 90 0, ,5 58 88 8. .4 42 21 10 00 0, ,0 00 00 0, ,0 00 00 0. .0 00 01 11 1, ,9 99 90 0, ,5 58 88 8. .4 42 23 3, ,0 00 00 0, ,0 00 00 0. .0 00 0 月月内内含含报报酬酬率率0 0. .6 61 1% % 年年内内含含报报酬酬率率7 7. .3 30 0% % 复核：0.00 0.00 0.00 信信贷贷资资料料税税费费资资料料 开开票票占占比比0%0%现现金金支支付付占占比比100%100% 2 24 40 00 00 00 00 0开开票票保保证证金金比比例例40%40%贷贷款款占占比比70.00%70.00% 税税率率 开开票票手手续续费费率率0.05%0.05%贷贷款款利利率率10.00%10.00%营营业业税税及及附附加加税税率率17.00%17.00% 0 0. .0 03 31 10 01 1敞敞口口费费率率 贷贷款款月月数数3636 印印花花税税0.005%0.005% 保保证证金金利利率率3.30%3.30%防防洪洪护护堤堤费费0.10%0.10% 票票据据贴贴现现利利率率9.00%9.00% 注注：租租赁赁期期配配套套设设备备购购买买价价73%73%的的贷贷款款，期期限限3636个个月月，等等额额本本金金偿偿还还 自自有有资资金金收收益益率率测测算算表表 支支付付货货款款租租金金居居间间费费用用税税费费 项项目目 现现金金流流量量 开开票票保保证证金金支支付付货货款款 -100,000,000.003 3, ,0 00 07 7, ,4 49 90 0. .9 99 9- -8 83 3, ,9 99 92 2, ,5 50 09 9. .0 01 1-100,000,000.00 3,007,490.99-5,749.533 3, ,0 00 01 1, ,7 74 41 1. .4 46 6 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9- 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 3,007,490.99-3 3, ,0 00 07 7, ,4 49 90 0. .9 99 9 2,484,277.72-4,996.862 2, ,4 47 79 9, ,2 28 80 0. .8 86 6 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 2,484,277.72-2 2, ,4 48 84 4, ,2 27 77 7. .7 72 2 3,007,446.99-4,996.863 3, ,0 00 02 2, ,4 45 50 0. .1 13 3 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 3,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 13,007,446.99-3 3, ,0 00 07 7, ,4 44 46 6. .9 99 9 -185,873.49- -1 18 85 5, ,8 87 73 3. .4 49 9 - - -1 10 00 0, ,0 00 00 0, ,0 00 00 0. .0 00 01 11 11 1, ,9 99 90 0, ,5 58 88 8. .4 42 2- - -2 20 01 1, ,6 61 16 6. .7 75 51 14 4, ,7 78 88 8, ,9 97 71 1. .6 67 7- - -1 10 00 0, ,0 00 00 0, ,0 00 00 0. .0 00 0 0 0. .9 93 3% % 1 11 1. .1 17 7% % 全全部部资资金金收收益益率率测测算算 税税基基税税额额 退退税税 附附加加税税 1 14 4, ,9 99 90 0, ,5 58 88 8. .4 42 2 6 61 10 0, ,0 09 99 9. .7 74 4 5 50 02 2, ,4 43 35 5. .0 08 8 7 73 3, ,2 21 11 1. .9 97 7 1 11 14 4, ,9 99 90 0, ,5 58 88 8. .4 42 2 5 5, ,7 74 49 9. .5 53 3 1 14 4, ,9 99 90 0, ,5 58 88 8. .4 42 2 1 14 4, ,9 99 90 0. .5 59 9 2 20 01 1, ,6 61 16 6. .7 75 5 自自有有资资金金收收益益率率测测算算表表 开开票票手手续续费费 首首付付款款、管管理理费费及及保保 证证金金 保保证证金金利利息息贷贷款款贷贷款款还还本本付付息息租租金金支支付付居居间间费费 -13,000,000.0070,000,000.003,007,490.99- -2,527,777.783,007,490.99- -2,511,574.073,007,490.99- -2,495,370.373,007,490.99- -2,479,166.673,007,490.99- -2,462,962.963,007,490.99- -2,446,759.263,007,490.99- -2,430,555.563,007,490.99- -2,414,351.853,007,490.99- -2,398,148.153,007,490.99- -2,381,944.443,007,490.99- -2,365,740.743,007,490.99- -2,349,537.042,484,277.72- -2,333,333.332,484,277.72- -2,317,129.632,484,277.72- -2,300,925.932,484,277.72- -2,284,722.222,484,277.72- -2,268,518.522,484,277.72- -2,252,314.812,484,277.72- -2,236,111.112,484,277.72- -2,219,907.412,484,277.72- -2,203,703.702,484,277.72- -2,187,500.002,484,277.72- -2,171,296.302,484,277.72- -2,155,092.593,007,446.99- -2,138,888.893,007,446.99- -2,122,685.193,007,446.99- -2,106,481.483,007,446.99- -2,090,277.783,007,446.99- -2,074,074.073,007,446.99- -2,057,870.373,007,446.99- -2,041,666.673,007,446.99- -2,025,462.963,007,446.99- -2,009,259.263,007,446.99- -1,993,055.563,007,446.99- -10,000,000.00-1,976,851.8513,007,446.99- -1,960,648.15- - - -3 3, ,0 00 00 0, ,0 00 00 0. .0 00 0- -7 70 0, ,0 00 00 0, ,0 00 00 0. .0 00 0- -8 80 0, ,7 79 91 1, ,6 66 66 6. .6 67 71 11 11 1, ,9 99 90 0, ,5 58 88 8. .4 42 2- - 税税费费资资料料 自自有有资资金金收收益益率率测测算算表表 -13.9925% 财财务务内内部部收收益益率率测测算算 税税费费项项目目现现金金流流量量自自有有资资金金投投资资回回收收本本金金余余额额租租金金本本金金租租息息+ +税税 - -1 13 3, ,9 99 92 2, ,5 50 09 9. .0 01 1- -1 13 3, ,9 99 92 2, ,5 50 09 9. .0 01 1-93,992,509.01 -5,749.534 47 73 3, ,9 96 63 3. .6 68 8- -1 13 3, ,5 51 18 8, ,5 54 45 5. .3 33 393,992,509.013,007,490.992,277,076.28730,414.71 4 49 95 5, ,9 91 16 6. .9 92 2- -1 13 3, ,0 02 22 2, ,6 62 28 8. .4 41 191,715,432.733,007,490.992,294,771.41712,719.58 5 51 12 2, ,1 12 20 0. .6 62 2- -1 12 2, ,5 51 10 0, ,5 50 07 7. .7 79 989,420,661.323,007,490.992,312,604.05694,886.94 5 52 28 8, ,3 32 24 4. .3 32 2- -1 11 1, ,9 98 82 2, ,1 18 83 3. .4 46 687,108,057.273,007,490.992,330,575.27676,915.72 5 54 44 4, ,5 52 28 8. .0 03 3- -1 11 1, ,4 43 37 7, ,6 65 55 5. .4 44 484,777,481.993,007,490.992,348,686.15658,804.84 5 56 60 0, ,7 73 31 1. .7 73 3- -1 10 0, ,8 87 76 6, ,9 92 23 3. .7 71 182,428,795.843,007,490.992,366,937.76640,553.23 5 57 76 6, ,9 93 35 5. .4 44 4- -1 10 0, ,2 29 99 9, ,9 98 88 8. .2 27 780,061,858.083,007,490.992,385,331.21622,159.78 5 59 93 3, ,1 13 39 9. .1 14 4- -9 9, ,7 70 06 6, ,8 84 49 9. .1 13 377,676,526.883,007,490.992,403,867.59603,623.40 6 60 09 9, ,3 34 42 2. .8 84 4- -9 9, ,0 09 97 7, ,5 50 06 6. .2 29 975,272,659.293,007,490.992,422,548.02584,942.97 6 62 25 5, ,5 54 46 6. .5 55 5- -8 8, ,4 47 71 1, ,9 95 59 9. .7 74 472,850,111.273,007,490.992,441,373.61566,117.38 6 64 41 1, ,7 75 50 0. .2 25 5- -7 7, ,8 83 30 0, ,2 20 09 9. .4 49 970,408,737.663,007,490.992,460,345.50547,145.50 -4,996.861 12 29 9, ,7 74 43 3. .8 82 2- -7 7, ,7 70 00 0, ,4 46 65 5. .6 67 767,948,392.172,484,277.721,956,251.54528,026.18 1 15 50 0, ,9 94 44 4. .3 39 9- -7 7, ,5 54 49 9, ,5 52 21 1. .2 29 965,992,140.632,484,277.721,971,453.55512,824.17 1 16 67 7, ,1 14 48 8. .0 09 9- -7 7, ,3 38 82 2, ,3 37 73 3. .2 20 064,020,687.082,484,277.721,986,773.69497,504.03 1 18 83 3, ,3 35 51 1. .7 79 9- -7 7, ,1 19 99 9, ,0 02 21 1. .4 40 062,033,913.392,484,277.722,002,212.89482,064.83 1 19 99 9, ,5 55 55 5. .5 50 0- -6 6, ,9 99 99 9, ,4 46 65 5. .9 91 160,031,700.502,484,277.722,017,772.06466,505.66 2 21 15 5, ,7 75 59 9. .2 20 0- -6 6, ,7 78 83 3, ,7 70 06 6. .7 70 058,013,928.442,484,277.722,033,452.14450,825.57 2 23 31 1, ,9 96 62 2. .9 90 0- -6 6, ,5 55 51 1, ,7 74 43 3. .8 80 055,980,476.292,484,277.722,049,254.08435,023.64 2 24 48 8, ,1 16 66 6. .6 61 1- -6 6, ,3 30 03 3, ,5 57 77 7. .1 19 953,931,222.212,484,277.722,065,178.81419,098.91 2 26 64 4, ,3 37 70 0. .3 31 1- -6 6, ,0 03 39 9, ,2 20 06 6. .8 88 851,866,043.402,484,277.722,081,227.29403,050.43 2 28 80 0, ,5 57 74 4. .0 02 2- -5 5, ,7 75 58 8, ,6 63 32 2. .8 86 649,784,816.122,484,277.722,097,400.48386,877.24 2 29 96 6, ,7 77 77 7. .7 72 2- -5 5, ,4 46 61 1, ,8 85 55 5. .1 14 447,687,415.632,484,277.722,113,699.36370,578.36 3 31 12 2, ,9 98 81 1. .4 42 2- -5 5, ,1 14 48 8, ,8 87 73 3. .7 72 245,573,716.272,484,277.722,130,124.89354,152.83 -4,996.868 84 47 7, ,3 35 57 7. .5 54 4- -4 4, ,3 30 01 1, ,5 51 16 6. .1 18 843,443,591.383,007,446.992,669,847.34337,599.65 8 86 68 8, ,5 55 58 8. .1 10 0- -3 3, ,4 43 32 2, ,9 95 58 8. .0 08 840,773,744.043,007,446.992,690,594.69316,852.30 8 88 84 4, ,7 76 61 1. .8 81 1- -2 2, ,5 54 48 8, ,1 19 96 6. .2 28 838,083,149.353,007,446.992,711,503.27295,943.72 9 90 00 0, ,9 96 65 5. .5 51 1- -1 1, ,6 64 47 7, ,2 23 30 0. .7 77 735,371,646.083,007,446.992,732,574.33274,872.66 9 91 17 7, ,1 16 69 9. .2 21 1- -7 73 30 0, ,0 06 61 1. .5 55 532,639,071.743,007,446.992,753,809.14253,637.85 9 93 33 3, ,3 37 72 2. .9 92 22 20 03 3, ,3 31 11 1. .3 37 729,885,262.613,007,446.992,775,208.96232,238.03 9 94 49 9, ,5 57 76 6. .6 62 21 1, ,1 15 52 2, ,8 88 87 7. .9 99 927,110,053.653,007,446.992,796,775.07210,671.92 9 96 65 5, ,7 78 80 0. .3 32 22 2, ,1 11 18 8, ,6 66 68 8. .3 31 124,313,278.573,007,446.992,818,508.78188,938.21 9 98 81 1, ,9 98 84 4. .0 03 33 3, ,1 10 00 0, ,6 65 52 2. .3 34 421,494,769.793,007,446.992,840,411.38167,035.61 9 99 98 8, ,1 18 87 7. .7 73 34 4, ,0 09 98 8, ,8 84 40 0. .0 07 718,654,358.413,007,446.992,862,484.19144,962.81 1 1, ,0 01 14 4, ,3 39 91 1. .4 44 45 5, ,1 11 13 3, ,2 23 31 1. .5 51 115,791,874.233,007,446.992,884,728.52122,718.47 1 1, ,0 03 30 0, ,5 59 95 5. .1 14 46 6, ,1 14 43 3, ,8 82 26 6. .6 65 512,907,145.7113,007,446.9912,907,145.71100,301.28 -185,873.49- -2 2, ,1 14 46 6, ,5 52 21 1. .6 64 43 3, ,9 99 97 7, ,3 30 05 5. .0 01 1-0.00-0.00-0.00 -0.00-0.00-0.00 - -2 20 01 1, ,6 61 16 6. .7 75 53 3, ,9 99 97 7, ,3 30 05 5. .0 01 11 10 08 8, ,9 98 83 3, ,0 09 97 7. .4 43 39 93 3, ,9 99 92 2, ,5 50 09 9. .0 01 11 14 4, ,9 99 90 0, ,5 58 88 8. .4 42 2 1 1. .3 37 7% %0 0. .7 78 8% % 1 16 6. .3 39 9% %9 9. .3 32 25 5% % 指标： 自有资金占比13.99% 实际融资额收益率4.44% 自自有有资资金金收收益益率率测测算算表表 机价收益率4.00% 承承租租企企业业内内部部收收益益率率测测算算 租租息息未未确确认认收收益益 递递延延增增值值税税应应交交增增值值税税 本本金金余余额额租租金金本本金金 1 12 2, ,8 81 12 2, ,4 46 68 8. .7 73 32 2, ,1 17 78 8, ,1 11 19 9. .6 68 8-83,992,509.01 624,286.0812,188,182.662,178,119.68 521,629.42 83,992,509.013,007,490.992,216,836.89 609,162.0311,579,020.621,656,490.27 83,595.19 81,775,672.123,007,490.992,237,704.84 593,920.4610,985,100.161,572,895.08 81,445.39 79,537,967.293,007,490.992,258,769.22 578,560.4410,406,539.721,491,449.68 79,282.52 77,279,198.073,007,490.992,280,031.89 563,081.069,843,458.661,412,167.16 77,106.49 74,999,166.173,007,490.992,301,494.72 547,481.399,295,977.271,335,060.66 74,917.23 72,697,671.463,007,490.992,323,159.58 531,760.508,764,216.771,260,143.44 72,714.64 70,374,511.883,007,490.992,345,028.38 515,917.448,248,299.331,187,428.79 70,498.66 68,029,483.493,007,490.992,367,103.05 499,951.267,748,348.071,116,930.13 68,269.20 65,662,380.453,007,490.992,389,385.51 483,861.017,264,487.061,048,660.93 66,026.17 63,272,994.943,007,490.992,411,877.72 467,645.726,796,841.34982,634.76 63,769.50 60,861,117.223,007,490.992,434,581.66 451,304.436,345,536.91918,865.26 61,499.10 58,426,535.562,484,277.721,934,286.05 438,311.265,907,225.65857,366.16 59,677.36 56,492,249.512,484,277.721,952,494.24 425,217.125,482,008.54797,688.80 57,844.53 54,539,755.272,484,277.721,970,873.83 412,021.225,069,987.31739,844.27 56,000.56 52,568,881.442,484,277.721,989,426.43 398,722.784,671,264.53683,843.71 54,145.37 50,579,455.022,484,277.722,008,153.67 385,321.004,285,943.52629,698.34 52,278.89 48,571,301.352,484,277.722,027,057.20 371,815.083,914,128.44577,419.44 50,401.06 46,544,244.152,484,277.722,046,138.68 358,204.203,555,924.25527,018.38 48,511.81 44,498,105.472,484,277.722,065,399.77 344,487.553,211,436.70478,506.57 46,611.06 42,432,705.702,484,277.722,084,842.18 330,664.302,880,772.40431,895.51 44,698.75 40,347,863.512,484,277.722,104,467.61 316,733.642,564,038.75387,196.76 42,774.81 38,243,395.902,484,277.722,124,277.78 302,694.722,261,344.03344,421.95 40,839.16 36,119,118.122,484,277.722,144,274.44 288,546.711,972,797.32303,582.79 38,891.74 33,974,843.683,007,446.992,687,628.60 270,813.931,701,983.39264,691.05 36,470.04 31,287,215.093,007,446.992,712,928.29 252,943.351,449,040.04228,221.01 34,033.61 28,574,286.803,007,446.992,738,466.13 234,933.901,214,106.14194,187.41 31,582.35 25,835,820.673,007,446.992,764,244.38 216,784.49997,321.65162,605.06 29,116.19 23,071,576.293,007,446.992,790,265.28 198,494.05798,827.61133,488.87 26,635.02 20,281,311.003,007,446.992,816,531.14 180,061.47618,766.14106,853.85 24,138.75 17,464,779.873,007,446.992,843,044.24 161,485.65457,280.4982,715.10 21,627.31 14,621,735.633,007,446.992,869,806.92 142,765.48314,515.0161,087.79 19,100.58 11,751,928.713,007,446.992,896,821.52 123,899.83190,615.1841,987.21 16,558.48 8,855,107.193,007,446.992,924,090.43 104,887.5885,727.5925,428.73 14,000.92 5,931,016.763,007,446.992,951,616.03 85,727.590.0011,427.80 11,427.80 2,979,400.743,007,446.992,979,400.74 -0.000.00-0.00 - -0.00-0.00 0.00-0.00- 1 12 2, ,8 81 12 2, ,4 46 68 8. .7 73 32 2, ,1 17 78 8, ,1 11 19 9. .6 68 89 98 8, ,9 98 83 3, ,0 09 97 7. .4 43 38 83 3, ,9 99 92 2, ,5 50 09 9. .0 01 1 0 0. .9 94 4% % 1 11 1. .2 29 96 6% % 9 9, ,2 22 23 3, ,6 64 46 6. .7 72 2610,099.74 3 3, ,5 58 88 8, ,8 82 22 2. .0 01 1 5 50 02 2, ,4 43 35 5. .0 08 8 财财务务内内部部收收益益率率测测算算 4 4, ,0 09 91 1, ,2 25 57 7. .0 09 9 3 3, ,9 99 97 7, ,3 30 05 5. .0 01 1 考考虑虑租租息息进进项项抵抵扣扣后后企企业业成成本本 租租息息增增值值税税应应交交税税金金减减少少城城建建税税及及教教育育费费附附加加较较少少所所得得税税增增加加企企业业成成本本测测算算 -83,992,509.01 790,654.10 -521,629.42-62,595.53146,056.242,569,322.28 769,786.16 -83,595.19-10,031.4223,406.652,937,271.03 748,721.77 -81,445.39-9,773.4522,804.712,939,076.86 727,459.10 -79,282.52-9,513.9022,199.112,940,893.67 705,996.27 -77,106.49-9,252.7821,589.822,942,721.54 684,331.41 -74,917.23-8,990.0720,976.822,944,560.52 662,462.61 -72,714.64-8,725.7620,360.102,946,410.69 640,387.94 -70,498.66-8,459.8419,739.632,948,272.12 618,105.48 -68,269.20-8,192.3019,115.382,950,144.86 595,613.27 -66,026.17-7,923.1418,487.332,952,029.01 572,909.33 -63,769.50-7,652.3417,855.462,953,924.61 549,991.67 -61,499.10-7,379.8917,219.752,432,618.48 531,783.48 -59,677.36-7,161.2816,709.662,434,148.74 513,403.89 -57,844.53-6,941.3416,196.472,435,688.31 494,851.29 -56,000.56-6,720.0715,680.162,437,237.25 476,124.05 -54,145.37-6,497.4415,160.702,438,795.61 457,220.52 -52,278.89-6,273.4714,638.092,440,363.45 438,139.04 -50,401.06-6,048.1314,112.302,441,940.83 418,877.95 -48,511.81-5,821.4213,583.312,443,527.80 399,435.54 -46,611.06-5,593.3313,051.102,445,124.43 379,810.11 -44,698.75-5,363.8512,515.652,446,730.77 359,999.94 -42,774.81-5,132.9811,976.952,448,346.88 340,003.28 -40,839.16-4,900.7011,434.962,449,972.82 319,818.40 -38,891.74-4,667.0110,889.692,974,777.93 294,518.70 -36,470.04-4,376.4010,211.612,976,812.16 268,980.86 -34,033.61-4,084.039,529.412,978,858.76 243,202.61 -31,582.35-3,789.888,843.062,980,917.82 217,181.71 -29,116.19-3,493.948,152.532,982,989.40 190,915.86 -26,635.02-3,196.207,457.802,985,073.58 164,402.75 -24,138.75-2,896.656,758.852,987,170.44 137,640.08 -21,627.31-2,595.286,055.652,989,280.05 110,625.47 -19,100.58-2,292.075,348.162,991,402.50 83,356.56 -16,558.48-1,987.024,636.382,993,537.86 55,830.96 -14,000.92-1,680.113,920.262,995,686.22 28,046.26 -11,427.80-1,371.343,199.792,997,847.64 -0.00 - 1 14 4, ,9 99 90 0, ,5 58 88 8. .4 42 2- -2 2, ,1 17 78 8, ,1 11 19 9. .6 68 8- -2 26 61 1, ,3 37 74 4. .3 36 66 60 09 9, ,8 87 73 3. .5 51 19 97 7, ,1 15 53 3, ,4 47 76 6. .8 89 9 0 0. .8 82 2% % 9 9. .9 90 0% % 114.14% 承承租租企企业业内内部部收收益益率率测测算算 6 68 8, ,0 05 55 5, ,5 55 55 5. .5 56 6 贷贷款款金金额额7 70 0, ,0 00 00 0, ,0 00 00 0. .0 00 0利利率率1 10 0. .0 00 0% % 贷贷款款月月数数3 36 6 贷贷款款等等额额本本息息测测算算表表 期期数数期期初初本本金金余余额额还还贷贷金金额额本本金金利利息息 0 170,000,000.002,527,777.781,944,444.44583,333.33 268,055,555.562,511,574.071,944,444.44567,129.63 366,111,111.112,495,370.371,944,444.44550,925.93 464,166,666.672,479,166.671,944,444.44534,722.22 562,222,222.222,462,962.961,944,444.44518,518.52 660,277,777.782,446,759.261,944,444.44502,314.81 758,333,333.332,430,555.561,944,444.44486,111.11 856,388,888.892,414,351.851,944,444.44469,907.41 954,444,444.442,398,148.151,944,444.44453,703