(1) Purchase price: refers to the ex-factory price of the production enterprise, that is, the national price (national unified pricing, local pricing, temporary price, etc.). ), national guidance price (floating price, highest price, etc.). ) and the ex-factory price set by the production enterprise.
(2) Management fee: refers to the expenses incurred by the agricultural machinery company in its business activities, such as packaging and finishing fees, storage and maintenance fees, commodity loss, wages, loan interest and other management fees.
(3) Freight and miscellaneous expenses: refers to the normal expenses incurred for delivery from the supplier's warehouse or acceptance from the port, wharf and station to the warehouse of the purchasing unit. Freight and miscellaneous fees should be based on the reasonable flow direction, choose a reasonable mode of transportation, and be approved according to various freight rates and miscellaneous fees stipulated by the state.
(4) Tax: refers to the business tax, urban maintenance and construction tax and education surcharge levied by the state. Article 6 The selling price of agricultural machinery commodities in remote areas may be the highest price limit. The division of remote areas and the highest subsidy standards shall be determined by the relevant departments of provinces, autonomous regions and municipalities directly under the Central Government. Article 7 The calculation method of the sales price of agricultural machinery commodities is: the purchase price multiplied by the sum of the products of the management rate and the freight and miscellaneous fee rate, plus the purchase price and the tax; The tax is calculated by multiplying the difference between the sales price and the purchase price by the business tax rate and its surcharge. The specific formula is:
Sales price = purchase price (1+ management rate+freight and miscellaneous fee rate+tax rate and its surcharges) ÷( 1- tax rate and its surcharges) Chapter III Sales price management Article 8 The state practices the principle of unified leadership and hierarchical management for the sales price management of agricultural machinery commodities. Article 9 The State Administration of Commodity Price is responsible for formulating the sales price policy, pricing principles, pricing methods, commodity classification (see table 1), the highest management rate and the highest inter-provincial allocation rate (see table 2). Article 10 The price departments of all provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for formulating the transportation and miscellaneous fees and the provincial allocation rates in the sales prices of agricultural machinery commodities in their respective regions. Article 11 China Agricultural Machinery Corporation is entrusted by the State Price Bureau and the competent business department to be responsible for the centralized management of the sales prices of agricultural machinery commodities nationwide. Twelfth China Agricultural Machinery Corporation and its subsidiaries established in various places shall be examined and approved by the competent business department or implement the local charging standards. Thirteenth agricultural machinery companies at all levels are the main channels for the management of agricultural machinery products, and must strictly implement the national price policy, pricing principles and charging standards. Within the prescribed price management authority, formulate the sales price of agricultural machinery commodities of this enterprise.
(a) the implementation of the floating ex-factory price of agricultural machinery commodities, the ex-factory price has been floating to the upper limit according to the provisions, the sales price shall not be floating, and can only be charged on the basis of the purchase price; If the ex-factory price does not fluctuate or the fluctuation range does not reach the prescribed upper limit, the sales price may continue to fluctuate within the fluctuation range stipulated by the state according to the supply and demand situation, but the maximum fluctuation shall not exceed 3% of the purchase price; For industrial and agricultural general mechanical and electrical products whose ex-factory prices are released, the fluctuation range of sales prices should also be controlled within 3% of the purchase price.
(2) After the ex-factory price of agricultural machinery commodities is adjusted and floated, the sales price of agricultural machinery company's inventory commodities can be adjusted and floated accordingly. The price difference shall be handled in accordance with the relevant provisions of the Ministry of Finance.
(three) the sales price of cold, back, defective and inferior commodities that still have use value, as well as the spare parts of eliminated products supplied within the prescribed time limit, shall be set by the agricultural machinery company according to the principle of quality pricing.
(4) If the ex-factory price of agricultural machinery commodities is less than five yuan (including five yuan), the sum of the difference rates of the sales prices shall not exceed 30% of the ex-factory price.
(five) for the same variety, different brands and different ex-factory prices of agricultural machinery products, different sales prices can be set according to different brands, and unified sales prices can also be set according to the comprehensive weighted average ex-factory price plus prescribed fees. The varieties with comprehensive weighted average ex-factory price should be accounted for separately and approved once every quarter or half a year. Article 14 Agricultural machinery companies at all levels should establish and improve the price management system, set up a price organization or a part-time management organization that is suitable for the work task, equip price personnel or part-time price personnel, establish a price account, and clearly mark the price. Fifteenth units and individual industrial and commercial households operating agricultural commodities below the county level shall accept the centralized management of agricultural machinery companies. The retail price of goods purchased from agricultural machinery companies shall be implemented by agricultural machinery companies; Self-collected agricultural machinery products, the local agricultural machinery company has a quotation, according to the quotation, no quotation, the county agricultural machinery company approved the sales price.