Property management practice:

The premise of answering this question correctly is: the target profit rate is the income profit rate; The business tax is 5.65% of the turnover.

1.200/(1-10%-5.65%) = 237.11ten thousand yuan.

237.11(10 *12) =1.98 yuan/m2. Month.

Second, this topic should be practical, and the actual situation is "charging according to 1.98 yuan, with guaranteed rate".

Charging rate = 200/[1.98 *10 *12 * (1-5.65%)] = 89.22%.

The difference from directly calculating the total cost when the principal is guaranteed is that the cost of 1.98 has been installed, and there is a rounding factor.

Three. Cost: 200 (1+0.2) = 2.4 million yuan.

240/( 1- 10%-5.65%)=284.53

The difference is: 284.53-237.11= 474,200 yuan.

In addition, the exam books (examples) are very vague and seriously misleading on this issue.