关于三大费用售前售后比例分摊调研
一、总经办费用分摊
固定工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
绩效工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
年终奖
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
社保/医疗
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
职工福利费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
招待费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按招待业务区分售前售后承担
二、财务部门费用分摊
固定工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
绩效工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
社保/医保
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
年终奖
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
职工福利
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
中介咨询审计费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
办公费（归属财务使用部分）
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
三、人力行政部
固定工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
绩效工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
年终奖
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
社保/医疗
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
职工福利费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
招聘费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
残疾人就业保障
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
维修维护费（归属人力行政使用部分）
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
保安费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
保洁费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
水电费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
办公费（归属人力行政使用部分）
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
三、用户运营部费用分摊
固定工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
绩效工资
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
年终奖
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
社保/医疗
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
职工福利费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
办公费（归属用户运营部门使用部分）
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
年终奖
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
五、财务费用售前售后分摊情况
利息收入
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
账户使用费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
pos手续费
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
投资往来借款利息
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
经营往来借款利息
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
融资借款利息
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
六、其他类费用分摊
营业税金及附加售前售后分摊
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
营业外收入-罚没收入
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
财政补贴
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
营业外支出-罚没支出
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
集团管理费分摊
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
进项税缺口分摊
A、售前100%
B、售后100%
C、售前80%/售后20%
D、售前70%/售后30%
E、售前60%/售后40%
F、售前50%/售后50%
G、售前40%/售后60%
H、售前30%/售后70%
I、按收入占比分摊
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