所得稅會(huì)計(jì)準(zhǔn)則謝偉鋒昌吉農(nóng)業(yè)園區(qū)國稅局7/16/20231中級會(huì)計(jì)實(shí)務(wù)第一節(jié)所得稅會(huì)計(jì)概述一、所得稅核算的方法體系二、所得稅會(huì)計(jì)核算方法的改革2006年2月財(cái)政部頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)——所得稅》，對所得稅核算作了重大改變：所得稅核算方法由原來的應(yīng)付稅款法、納稅影響會(huì)計(jì)法下的遞延法、收益表債務(wù)法等多種方法并存，改為單一的納稅影響會(huì)計(jì)法下的資產(chǎn)負(fù)債表債務(wù)法。所得稅核算方法應(yīng)付稅款法納稅影響會(huì)計(jì)法遞延法債務(wù)法損益表債務(wù)法資產(chǎn)負(fù)債表債務(wù)法7/16/20232中級會(huì)計(jì)實(shí)務(wù)所得稅核算的基本內(nèi)容三、資產(chǎn)負(fù)債表債務(wù)法的含義與特點(diǎn)資產(chǎn)負(fù)債表債務(wù)法是以企業(yè)的資產(chǎn)負(fù)債表及其附注為依據(jù)，結(jié)合相關(guān)賬簿資料，分析計(jì)算各項(xiàng)資產(chǎn)、負(fù)債的計(jì)稅基礎(chǔ)，通過比較資產(chǎn)、負(fù)債的賬面價(jià)值與其計(jì)稅基礎(chǔ)之間的差異，確定暫時(shí)性差異，進(jìn)而確定差異對未來所得稅的影響，最終確定本期所得稅費(fèi)用。與遞延法和收益表債務(wù)法相比，資產(chǎn)負(fù)債表債務(wù)法有兩個(gè)明顯的特點(diǎn)：一是核算重點(diǎn)由時(shí)間性差異轉(zhuǎn)為暫時(shí)性差異；二是暫時(shí)性差異對未來所得稅的影響不在“遞延稅款”賬戶中反映，改為在“遞延所得稅資產(chǎn)”和“遞延所得稅負(fù)債”中分別反映。需要說明的是，所得稅會(huì)計(jì)的根本目的在于如實(shí)確定本期所得稅費(fèi)用，以如實(shí)反映財(cái)務(wù)狀況和經(jīng)營成果。它不是用來計(jì)算應(yīng)交所得稅額的。本期應(yīng)交所得稅額仍應(yīng)按稅法規(guī)定計(jì)算，應(yīng)交所得稅額與所得稅會(huì)計(jì)核算方法沒有關(guān)系。7/16/20233中級會(huì)計(jì)實(shí)務(wù)四份、攜所舟得會(huì)稅究會(huì)銀計(jì)店核墓算啊程木序1憲.揉確忍定翠資嚇產(chǎn)頂、唉負(fù)庸債岔的憲賬犬面再價(jià)椅值2吩.株確規(guī)定巖資四產(chǎn)波、形負(fù)瘡債圾的什計(jì)處稅悉基孟礎(chǔ)季；3值.糠比良較態(tài)賬倒面磚價(jià)識(shí)值五與假計(jì)音稅恢基吳礎(chǔ)殖，肯確劑定令暫奮時(shí)漲性尺差秤異4曲.發(fā)按滅所言得念稅朽法橡規(guī)辛定蓮，墨計(jì)典算烏本余期似應(yīng)藥納饞稅皇所耕得宅額應(yīng)戀納親稅友所悔得刃額=霸稅絮前革會(huì)尾計(jì)戒利族潤岔總鏟額捆+學(xué)會(huì)悔計(jì)太比趙稅閱法差少書計(jì)危利饞潤新的惠永餅久壯性振差伐異淘和衫暫時(shí)牢性姥差裂異賺-屆會(huì)談?dòng)?jì)弊比卸稅謎法俊多換計(jì)箭利靠潤暗的鞋永巾久蹄性毛差播異齡和灰暫伸時(shí)販性浮差胞異5鬼.耀按帖所份得避稅輪法婚規(guī)讓定桑，糕計(jì)間算贈(zèng)本雕期唱應(yīng)文交怎所字得臺(tái)稅峽額戰(zhàn)。本面期踢應(yīng)榴交懸所誰得釘稅神額堡=賽應(yīng)陜納制稅叛所兇得歡額覺×扛現(xiàn)帽行電所鄭得錦稅年率6津.欺確率定煌本翻期姻遞箭延密所翁得招稅跟資遷產(chǎn)命和雞遞蜘延拉所爸得緒稅鳴負(fù)名債切；遞戶延霧所授得士稅飲資魚產(chǎn)聲=藝本推期虛發(fā)軌生善的蚊可饒抵喘扣剩暫額時(shí)經(jīng)性囑差稠異愚×鴿現(xiàn)傭行蒸所借得現(xiàn)稅減率遞鎮(zhèn)延浸所止得丸稅練負(fù)翁債熔=基本辟期迷發(fā)急生險(xiǎn)的環(huán)應(yīng)答納艱稅惰暫狗時(shí)饞性靈差津異掩×覽現(xiàn)倘行夕所鑄得艙稅膽率7賠.鞏計(jì)關(guān)算破本手期零所曾得矛稅仆費(fèi)優(yōu)用本起期合所灣得覆稅妥費(fèi)朗用址=紀(jì)當(dāng)流期溪所袋得渴稅覺+況遞轎延威所舍得將稅8撒、蔥編脂制環(huán)會(huì)胞計(jì)犧分止錄華。7粒/說1想2茶/眠2字0卸2茄34中江級釋會(huì)披計(jì)紛實(shí)邪務(wù)第暖二列節(jié)塵計(jì)堪稅晨基唐礎(chǔ)緊和插暫拿時(shí)診性裳差頌異資值產(chǎn)豈負(fù)巨債托表果債靜務(wù)密法所的陷關(guān)循鍵徹在哥于火確聾定弓資赤產(chǎn)油、根負(fù)商債探的漂計(jì)高稅皺基船礎(chǔ)臘。剛這碗種惕計(jì)訓(xùn)稅昌基殃礎(chǔ)翼一餐經(jīng)孩確久定因，觸即勝可汽確纏定處暫烤時(shí)悼性漢差細(xì)異房誠的秤種勁類侍及傍其與金消額墻，精差冶異澡金亮額努乘詞以約所仍得丈稅卵率抽就易可卵確稱定侵遞萌延碎所拘得漠稅張資就產(chǎn)夏或究遞愁延剃所啟得泡稅恢負(fù)絞債命，沒以虜及稅遞電延手所免得尤稅臟費(fèi)速用拒。一蹲、秤資犬產(chǎn)糞的取計(jì)歇稅富基戒礎(chǔ)1坊、劇資唉產(chǎn)勻的茂計(jì)眉稅循基說礎(chǔ)浴，艙是晚指濱企萌業(yè)恰收奪回創(chuàng)資躲產(chǎn)謀賬者面兇價(jià)添值掙的乒過歪程披中航，笨計(jì)阻算林應(yīng)噸納要稅鬧所仇得倘額攪時(shí)演按屈照辜稅蠢法攔規(guī)井定寬可戀以筑自鞭應(yīng)夾稅鑰經(jīng)押濟(jì)辱利木益塌中知抵繭扣補(bǔ)的湯金揉額亮，吐即船某匙一渴項(xiàng)瘡資壩產(chǎn)泳在全未純來禁期布間綢計(jì)導(dǎo)稅淡時(shí)永可謎以爆稅不前兄扣剩除賣的豎金軍額畢。盲如銀果駁有忽關(guān)甩的增經(jīng)淡濟(jì)駝利蠢益孟不這納巴稅識(shí)，看則侵資按產(chǎn)劫的烘計(jì)授稅飲基定礎(chǔ)姻即底為床其淘賬特面枯價(jià)岔值漢。7滅/禍1吸2射/窩2籍0倒2姐35中模級宗會(huì)王計(jì)泄實(shí)痕務(wù)資翠產(chǎn)某、辰負(fù)幫債愛的潑計(jì)誤稅紀(jì)基側(cè)礎(chǔ)某府資編產(chǎn)透在殘資川產(chǎn)呆負(fù)界債豆表?xiàng)椚战q的姿計(jì)既稅批基舟礎(chǔ)緩＝宜該桃資侍產(chǎn)擾可料扣隱稅廢成錯(cuò)本洲－末以捐前鐮期熔間顏已象稅怪前樂列濃支陳的寒金橋額（慶如薪固漲定使資賭產(chǎn)穩(wěn)已帽提殃取雀的汁折斯舊榜額遍）通議常漁情擊況挖下秤，面資因產(chǎn)拴取垃得還時(shí)翼其響入澇賬覽價(jià)冊值脖與恢計(jì)飾稅紀(jì)基衛(wèi)礎(chǔ)借是曾相佛同目的漫，闖但介是富，后妨續(xù)倡計(jì)德量冒（奶如勵(lì)折童舊站、層減接值刪等羞）差時(shí)，隱因攏會(huì)住計(jì)豪準(zhǔn)促則編規(guī)推定論與吸稅返法遞規(guī)杠定輕不遮同贈(zèng)，紙可黑能桑造但成迫賬扶面蔬價(jià)奔值課與覆計(jì)撞稅稀基茂礎(chǔ)打的都差米異們。例料如欠，稿各通項(xiàng)乎資醋產(chǎn)射如憲發(fā)親生蠶減縫值添，殊提華取擇的籠減貢值晴準(zhǔn)今備椅。晨按暢照冤會(huì)濱計(jì)榮準(zhǔn)機(jī)則本規(guī)咸定灣，粗資宮產(chǎn)游的侍可遇變閥現(xiàn)職凈糧值評或紅可藏收芽回含金故額歷低瓦于鏈其拼賬迅面跑價(jià)塘值碎時(shí)款，歡應(yīng)勾當(dāng)?shù)谟?jì)究提舍相隊(duì)關(guān)把的德減辭值偽準(zhǔn)眼備敬；支稅龍法偵規(guī)量定疼，疾企傍業(yè)愿提套取以的結(jié)減掛值滾準(zhǔn)站備督一料般捷不歇能寬稅雕前睬抵斯扣高，拍只電有村在駁資憤產(chǎn)左發(fā)來生蘭實(shí)示質(zhì)絕性陶損寸失墨時(shí)經(jīng)才燭允怒許仿稅升前趣扣多除當(dāng)，香這辛就昏產(chǎn)族生宇了恐資判產(chǎn)久的盾賬腳面群價(jià)嗚值掛與為計(jì)笨稅沿基若礎(chǔ)燃之緩間昆的蹤蝶差順異歇即蘇暫疲時(shí)撇性走差少異頂。2右、蠟存漁貨淹計(jì)隊(duì)稅追基瓶礎(chǔ)俱的拜確煎定區(qū)：賬夸面外價(jià)悔值稿=裝取性得混成哈本艘-顯提炊取獲的望減靈值早準(zhǔn)及備計(jì)端稅好基戶礎(chǔ)錦=害取缺得蘿成挑本例餐如辣，巡壽某鍋企蹦業(yè)敲期灑末乏持立有歇一棕批候存妄貨礙成絕本員為工1蠟0陷0釋0兄萬洞元仔，癥按似照榜存嫩貨煤準(zhǔn)則留規(guī)握定表，扔估朽計(jì)球其咳可慎變即現(xiàn)凈凈鍛值估為嚷8案0掠0亦萬行元摸，及企迷業(yè)停提話取貫2叢0繡0咳萬7扭/周1畜2促/濕2念0蛾2圣36中估級率會(huì)振計(jì)遇實(shí)反務(wù)資坡產(chǎn)島、壇負(fù)碗債靠的遲計(jì)臣稅貨基瘋礎(chǔ)元健的騰減番值棒準(zhǔn)坦備渣，闖而結(jié)稅穿法覽規(guī)鮮定課資方產(chǎn)較的春減亞值藏?fù)p臣失購在鳳發(fā)爽生奴實(shí)姨質(zhì)林性膏損弊失簡前陵不珠允迷許銹稅似前落扣挽除逗，鏡該邪批庭存剩貨室的杰賬舉面兔價(jià)郊值欠為捧8謠0糠0群萬泛元耕，籍計(jì)斯稅段基嚷礎(chǔ)獨(dú)仍畫為矩1隙0底0撐0勉萬攀元女。3拐、糖固碎定協(xié)資型產(chǎn)劍計(jì)蓋稅宋基相礎(chǔ)括的北確冊定穿：賬匠面敵價(jià)劃值弦=廊實(shí)忙際停成察本犯-延會(huì)疲計(jì)制的煤累盤計(jì)銷折據(jù)舊跌-棍已比提洲減閃值龜準(zhǔn)殲備勤；計(jì)卻稅半基想礎(chǔ)憑=序?qū)崼C際崖成債本佳-稅沖法鍬允拴許終的累葉計(jì)奴折共舊例原：鄭某悲項(xiàng)遞環(huán)惕保鎮(zhèn)設(shè)滲備獨(dú)，攝原黎價(jià)職為甚1游0尿0淘0候萬臂元誦，醒使絞用壟年防限疤為常1擾0延年級，會(huì)逐計(jì)處盡理元時(shí)樹按問照直說線霧法計(jì)洞提挖折掀舊臺(tái)，稅谷收處跪理督允答許恨加期速腿折得舊守，斯企剖業(yè)律在若計(jì)論稅欠時(shí)矩對之該修項(xiàng)改資融產(chǎn)忘按雙詞倍且余隸額聯(lián)遞伙減鎮(zhèn)法計(jì)賞列珠折準(zhǔn)舊卵，劇凈畏殘落值痛為貪0賢。稿計(jì)恐提被了之2李年挑的劑折肅舊毅后燙，然會(huì)李計(jì)崗期猾末賓，侄企擴(kuò)業(yè)康對郊該烏項(xiàng)抱固鈴定真資便產(chǎn)答計(jì)說提逆了8諒0密萬穿元幫的挽固感定磁資謠產(chǎn)孟減紅值亂準(zhǔn)束備。賬寨面祖價(jià)智值造＝搖1皆0永0脈0捎－潮1熊0荒0媽－鄙1是0圣0居－嶺8億0打＝獸7劇2納0份萬傍元計(jì)腸稅否基燭礎(chǔ)暫＝污1霉0掌0示0懷－問2景0催0培－藍(lán)1萌6陶0型＝堂6車4顧0脹萬郵元7敵/灶1叔2石/義2東0木2河37中瓜級議會(huì)洲計(jì)兄實(shí)舍務(wù)資邁產(chǎn)樓、辦負(fù)但債蘭的勸計(jì)京稅怪基緩礎(chǔ)4謎、鄰無餅形鑼資虎產(chǎn)掙計(jì)隊(duì)稅葡基穗礎(chǔ)浩的享確久定刃：賬糠面哥價(jià)次值斤＝潮實(shí)輩際議成明本毫－孕會(huì)快計(jì)崇累塘計(jì)年攤后銷連－燦計(jì)報(bào)提州減兼值您準(zhǔn)睜備計(jì)特稅鏟基獲礎(chǔ)叨=憑實(shí)框際沃成默本餡-怨稅綢法蠢允束許抓的歸累養(yǎng)計(jì)退攤移銷注刺意撐:（黨1店）淚對譜于腿使烏用四壽田命賞不筋確宮定怖的丟無終形他資演產(chǎn)者會(huì)頭計(jì)掠上夸不餅需腿攤瓜銷難，界稅脈法積需炭要惱攤劑銷虛。（轎2猜）擊內(nèi)養(yǎng)部橋研樓發(fā)巡壽形畝成核的切無弟形榜資盡產(chǎn)拆。外會(huì)細(xì)計(jì)瘋準(zhǔn)艇則增規(guī)遺定皇，鋤企耀業(yè)悉自控行龜開搏發(fā)反的每無朋形耐資菠產(chǎn)暑在臂滿殊足惠資糟本修化糠條催件捐后奇發(fā)舟生陪的叉支稀出條應(yīng)擊當(dāng)雨資旬本木化挽，行確向認(rèn)雅為惑無減形或資渡產(chǎn)現(xiàn)成夕本伙；夫稅好法匪規(guī)礎(chǔ)定掃，級企脖業(yè)紛的赴研無究道開雙發(fā)芳支伍出剖一勢般晚可暖于嚷發(fā)裂生虛當(dāng)另期嶺按鼠照炸當(dāng)狼期她實(shí)鏈際訂發(fā)澇生家研能究路開潑發(fā)抱支熟出必的始1勒5術(shù)0槍%切在貓稅寸前淹扣穴除旗（衰除同非沸企貍業(yè)箱虧揀損坊）咸。端由游此球，示會(huì)適造丈成愿一每部確分帖暫休時(shí)關(guān)性箏差渣異能和折一序部污分僚永藥久懇性果差呢異蟲（陜超梅過珠實(shí)宴際畜發(fā)開生票數(shù)呼的悟5蔬0股%西的始金釣額婦）7掏/沒1罩2歡/般2檔0初2矛38中芬級吃會(huì)若計(jì)純實(shí)絲式務(wù)例浴題嚷1紀(jì)、與某披項(xiàng)糾無網(wǎng)形畝資難產(chǎn)漂取刮得憂成矮本舌為扛1盒6評0武萬旗元昂，帆因棕其店使蔑用吵壽航命基無法法洋合蓮理喇估皺計(jì)那，膠會(huì)胃計(jì)載上忠視株為絞使損用北壽零命浩不稈確惜定翻的同無艘形響資棚產(chǎn)柔，浩不蜜予蒸攤濱銷碰，唉但稅嚷法從規(guī)綠定迷按本不橋短診于錘1像0搶年醋的剛期恥限跌攤丟銷。劈燕取夸得知該抗項(xiàng)軟無揚(yáng)形艘資之產(chǎn)嶺1爹年畏后伏，董假糊定嗎未腦提含減道值宵準(zhǔn)滔備謎。無懶形亦資么產(chǎn)慶賬陵面虹價(jià)蓮值顯＝氣1執(zhí)6蜜0藝-網(wǎng)0葛=淚1堪6翅0衣（砌萬予元運(yùn)）無艱形喉資砌產(chǎn)任計(jì)撕稅全基漲礎(chǔ)鄭＝階1帳6唉0亞-罰1云6毀0凳/肆1楊0帆=扁1駱4定4木（潔萬覆元爐）形臺(tái)成究暫架時(shí)始性蝦差鄰異廈=嚼1嚼6嗓0然-宋1疤4偏4侄=吹+腿1塑6音（邊萬定元璃）7綠/簡1水2粉/練2番0馳2松39中源級況會(huì)描計(jì)鋸實(shí)質(zhì)務(wù)資統(tǒng)產(chǎn)法、杏負(fù)屑債團(tuán)的品計(jì)剃稅液基逆礎(chǔ)5竟、請交煙易密性酷金給融獨(dú)資撇產(chǎn)更計(jì)踩稅丙基負(fù)礎(chǔ)在的侍確洪定遷：賬淋面博價(jià)蠟值爐=負(fù)取騰得率成塊本伏+掘調(diào)院高廢的泉公旗允泡價(jià)弄值泳-萍調(diào)筆低軌的裙公輸允趁價(jià)暮值計(jì)縮慧稅中基睬礎(chǔ)才=川取省得爺成斷本例些：住企嚇業(yè)妖支臘付謊8桌0小0印萬灰元強(qiáng)取保得券一追項(xiàng)園交提易暮性艘金段融棒資卸產(chǎn)霧，蓬當(dāng)貨期呆期絲式末杠市關(guān)價(jià)緣瑞為來8而6餃0嚴(yán)萬輩元斃。搜則賬條面雷價(jià)姿值竊：棒8觀6坡0諸萬賴元艷，計(jì)宮稅狡基鐘礎(chǔ)國：鈔8創(chuàng)0懼0因萬貫元臣。形努成礎(chǔ)6方0眾萬申元掠的梯暫去時(shí)壺性吳差蘿異愧。此崗?fù)鈶M，波可沿供插出妄售恭金票融雕資味產(chǎn)拴、級長趴期速股追權(quán)施投辮資錫、屠投依資鑰性顏房民地塘產(chǎn)叉等怎其翻他團(tuán)計(jì)必提憐減妙值辰準(zhǔn)評備借的坡資秒產(chǎn)棄，駐都惱可婦能筋出牌現(xiàn)提賬抬面遺價(jià)攤值倒與盒計(jì)凳稅孟基搭礎(chǔ)醬不萍一友致篇的弟情離況姥。7畜/巡壽1抖2延/餅2餃0嘆2誤31噴0中用級帆會(huì)押計(jì)沙實(shí)脊務(wù)資編產(chǎn)瓜、賢負(fù)日債飛的君計(jì)加稅糊基沿礎(chǔ)二碗、洽負(fù)嫌債柔的泰計(jì)矩稅曾基粘礎(chǔ)1攜、陶負(fù)查債患的衡計(jì)租稅肢基躁礎(chǔ)指昏其型賬廁面析價(jià)券值帝減生去滾該接負(fù)盼債嫂在壩未群來義期蓬間荒計(jì)疏算索應(yīng)路納挪稅淋所似得掀額里時(shí)椅可響予任稅爽前掘列剩支春的虛金松額書,背即還負(fù)孕債依的壺計(jì)他稅尾基印礎(chǔ)穿=朗賬憐面怨價(jià)界值是-疾未悟來腿可黎稅晌前過列籍支劫的慣金市額眉。一陳般邁而垃言兼，賢短孔期醫(yī)借堤款瞞、變應(yīng)耕付疾票憑據(jù)綿、乏應(yīng)患付保賬閥款沈、芳其銀他效應(yīng)寄交添款祖等添負(fù)認(rèn)債根的檢確唱認(rèn)擊和坊償箱還絮，臭不跨會(huì)躁對擱當(dāng)眠期逮損混益荷和烘應(yīng)臥納啄稅資所室得碧額辛產(chǎn)星生咸影仍響隆，墊其本計(jì)請稅腫基獲礎(chǔ)匯即缺為下賬燒面滅價(jià)足值茂。但餅是灘，束某怒些謠情溝況疤下睡，主排要池是草因恥自純費(fèi)叫用栽中睡提體取坑的哈負(fù)吊債狗，負(fù)雁債琴的壤確尊認(rèn)袋可椅能邀會(huì)恢涉纖及槽損露益扮，購進(jìn)學(xué)而鉛影徹響穩(wěn)不尾同溫期纖間供的黃應(yīng)島納仍稅漢所游得捕額趣，柜使濱得礙其掀計(jì)地稅附基萄礎(chǔ)爸與夜賬燭面教價(jià)榆值途之嶺間菠產(chǎn)遠(yuǎn)生承差凱額戴。2議、龜企蠟業(yè)混因暑或愧有籃事逼項(xiàng)貧確昆認(rèn)津的頭預(yù)妹計(jì)構(gòu)負(fù)穗債巨。孕會(huì)訓(xùn)計(jì)恥上濤對候于霞預(yù)滔計(jì)際負(fù)再債枕，練按明照稍最擁佳燃估登計(jì)恩數(shù)譜確獄認(rèn)是，鼻計(jì)暢入?yún)f(xié)相棕關(guān)屑資絹產(chǎn)撕成溉本志或牲者面當(dāng)穴期敲損摟益洋?？窗磹赫仗矶惗芊▓?zhí)規(guī)稈定臭，借與柳預(yù)沸計(jì)倍負(fù)鏡債末相偵關(guān)據(jù)的信費(fèi)咳用魯都跡在閃實(shí)蛋際邀發(fā)輩生雕時(shí)蜜稅仇前打扣電除疼，暖該坡類承負(fù)氣債棚的種計(jì)岔稅墓基赴礎(chǔ)狐為匯0雞。7罰/帳1攪2討/何2絡(luò)0朋2叢31緩1中萌級耗會(huì)切計(jì)廊實(shí)曾務(wù)資然產(chǎn)傅、碑負(fù)泳債快的批計(jì)蘋稅但基重礎(chǔ)例承:咬企務(wù)業(yè)拘因繞銷或售度商慶品贊提鵲供夏售陵后各服膚務(wù)國等院原份因岸于努當(dāng)恢期盈確態(tài)認(rèn)綁了相1返0賣0激萬賞元罩的彩預(yù)擴(kuò)計(jì)訂負(fù)姑債丟。指稅算法農(nóng)規(guī)微定喜，釀?dòng)谢@關(guān)才產(chǎn)狠品斑售父后目服敵務(wù)省等至與兆取摸得僅經(jīng)源營禁收永入甲直蠟接競相巴關(guān)投的明費(fèi)銜用訴于吼實(shí)章際渾發(fā)吵生開時(shí)演允駕許羅稅狂前唇列脹支給。嬌假港定敞企性業(yè)忙在豬確急認(rèn)浮預(yù)甜計(jì)睬負(fù)號(hào)債遷的艷當(dāng)父期圖未大發(fā)退生曾售險(xiǎn)后耗服亂務(wù)啦費(fèi)你用友。賬銀面墓價(jià)雙值茶＝1撓0辱0愚萬激元計(jì)筐稅量基竹礎(chǔ)＝卵賬腥面風(fēng)價(jià)盲值思1廟0洞0需－視可雖從握未典來享經(jīng)喂?jié)抟嫔踔熊壙蹥Сサ奶捉鹁疹~塘1澆0樣0＝獲03杠、肅預(yù)寒收斃賬夕款荷（叢分物兩秧種局情忍況棟處猜理今）（釘1坦）磁會(huì)候計(jì)拾上參不充確鋤認(rèn)州收新入寄，索稅榜法貼上承確克認(rèn)疾收廳入諸：代企政業(yè)奴在公收界到犯客雁戶路預(yù)兩付篇的納款運(yùn)項(xiàng)僻時(shí)爬，鞭因界不脖符駛合期收勻入悠的衰確您認(rèn)懼條懷件農(nóng)，延會(huì)催計(jì)烤上裳將濫其錄確金認(rèn)展為愉負(fù)五債劣（猶預(yù)墊收美賬涂款眉）騾，裙但照按探照硬稅撫法舞規(guī)個(gè)定檢應(yīng)遇計(jì)獻(xiàn)入贈(zèng)當(dāng)縮慧期胡應(yīng)偶稅岸所蛋得汽額熔時(shí)滔，杜有環(huán)關(guān)示預(yù)舅收蠻賬啟款惱的毅計(jì)板稅查基霞礎(chǔ)針是底零眾。勒由照此盟也暈形炊成增可稼抵?？鄯視簼h時(shí)絨性法差欲異朋。（舅2跳）它會(huì)揮計(jì)傳和序稅滋法納都繁不甩確藍(lán)認(rèn)啄收駐入歇，訓(xùn)這稍時(shí)孫計(jì)思稅侄基司礎(chǔ)耀等撤于杠賬葬面泡價(jià)詠值依。7最/慎1樸2距/依2哭0訴2辦31炭2中傅級撤會(huì)里計(jì)雞實(shí)控務(wù)資玻產(chǎn)胸、泳負(fù)夏債督的塑計(jì)諷稅衡基繩礎(chǔ)4奶.讓應(yīng)幣付乳職君工羅薪葡酬會(huì)罵計(jì)凍：肉所波有勺與貧取嚇得煙職境工被服脊務(wù)掀相牽關(guān)戴的植支即出貼均羨計(jì)獎(jiǎng)入痰成筍本壁費(fèi)限用垮，幼同姜時(shí)嫂確源認(rèn)若負(fù)關(guān)債踏。稅紀(jì)收義：扯現(xiàn)枕行雁內(nèi)喊資亮企粗業(yè)灘所刑得鋼稅邀法阿仍羽規(guī)藝定膚可部以牧稅卷前愁扣辭除謹(jǐn)?shù)淖蛴?jì)您稅吩工炊資誦標(biāo)耐準(zhǔn)靜、飾福達(dá)利桿費(fèi)津標(biāo)液準(zhǔn)扣等稅。附此叔時(shí)區(qū)賬蛋面紋價(jià)臂值茶與舍計(jì)敗稅痕基翼礎(chǔ)燦一狠致墓，繡不購形綱成仁暫燈時(shí)層性恰差秒異仙。例雪：灰某擔(dān)企癢業(yè)亭當(dāng)桶期別確抖認(rèn)默應(yīng)書支消付猶的茂職淘工禿工水資迎及籃其糞他絹薪掠金容性音質(zhì)優(yōu)支舍出此計(jì)湯2博0賢0括0賽萬販元狠，虎尚拉未澆支因付賀。其按液照鋸稅昆法士規(guī)鍛定甚的狹計(jì)省稅殃工由資障標(biāo)償準(zhǔn)燦可讓以夏于軟當(dāng)長期稱扣價(jià)除昆的欣部狠分咱為碌1活7扣0憂0嬸萬雕元刷。應(yīng)霞付纏職煌工渾薪做酬呀賬擠面犧價(jià)刊值燙＝壟2協(xié)0縫0將0殿萬險(xiǎn)元計(jì)知稅喊基胡礎(chǔ)淺＝朝賬椒面恒價(jià)指值居2扯0朗0插0葬萬駁元辰－生可扒從敏未答來臉應(yīng)調(diào)稅座利明益符中茄扣嗎除擊的栽金群額杰0那＝送2捧0瓶0懼0探萬峽元越。注僑意移:姨此特時(shí)異形虜成閉的油是無永噸久深性梅差覆異袖3通0吩0享萬厭元盒，崗即險(xiǎn)這在3妖0悼0艱萬群元漸不襯能明在捎未勵(lì)來鍵期只間雜從轉(zhuǎn)稅亂前繳所畏得脾中廚扣碧除彩，津所附以擺不恩能立確維認(rèn)沿為戀暫斑時(shí)業(yè)性再差率異璃。7艦/禍1取2畜/絮2民0免2駱31惱3中沖級標(biāo)會(huì)經(jīng)計(jì)角實(shí)漫務(wù)暫沿時(shí)燦性扭差虧異掛的馳確腐定一掏、笨什如么幅是喉暫正時(shí)傭性云差刑異毯？是側(cè)指隨資穗產(chǎn)杯或京負(fù)英債輕的伴賬削面津價(jià)汪值連與卷其百計(jì)帥稅指基澡礎(chǔ)卷之曲間揉的幼差慎額趣。古此屆外樣，吃少薦數(shù)房誠會(huì)誘計(jì)徹上借未腳作團(tuán)為練資雞產(chǎn)刪和職負(fù)斜債品的謠項(xiàng)果目鴨，羽即讓其毀賬臥面司價(jià)勵(lì)值汽為汪0井，霉如梳果突按覽照稍稅酸法摧規(guī)鋤定污可飛以屬確嗽定卵其誰計(jì)狠稅每基虛礎(chǔ)博的旨，評該桑計(jì)扇稅膜基綿礎(chǔ)妖與淘其箭0染賬困面氣價(jià)址值厭之身間呀的窄差互異恩也稻屬便于賢暫欺時(shí)蔑性社差蠻異。根充據(jù)囑暫膠時(shí)德性用差途異援對晶未球來暈期偶間輪應(yīng)碌稅暢金次額梯的樣影予響鍬不苦同喪，霉暫請時(shí)孩性須差鏡異烈分銹為問應(yīng)筍納煉稅接暫賓時(shí)面性漆差拼異套和孕可佳抵藏扣吃暫靈時(shí)格性而差郵異遠(yuǎn)。二帝、允暫扯時(shí)施性薦差木異泡的酒類突型（描一蛾）素應(yīng)睜納桂稅破暫焦時(shí)封性蹈差工異應(yīng)右納愁稅適暫允時(shí)迎性澆差競異鍵，拖是魯指雙在銜確孕定泊未剝來劫收千回啟（捧即周銷抱售宿或牛耗誕用炒）烏資得產(chǎn)淋或縱清疏償階負(fù)緣瑞債茂期閉間慕的糾應(yīng)碰納雁稅奸所絕得頁額殖時(shí)鋒，幫將圈導(dǎo)述致臭產(chǎn)孩生牽應(yīng)瓦稅緩金令額予（半即遮增押加嫂應(yīng)平稅涌所把得鋒額煌）都的哄暫脂時(shí)壇性京差敲異秒。怒資昂產(chǎn)均的句賬動(dòng)面秀價(jià)洗值騾大蚊于懸其正計(jì)參稅旬基這礎(chǔ)庫或躁者寧負(fù)雅債勞的吵賬監(jiān)面谷價(jià)晴值百小器于寄其豆計(jì)抓稅構(gòu)基鏈礎(chǔ)盾的翠情著況予，纏會(huì)娘產(chǎn)皺生籍應(yīng)賽納屢稅卷暫側(cè)時(shí)員性乖差烈異暑。7睛/咽1傅2害/爪2各0躁2海31扮4中諒級抖會(huì)堤計(jì)嘆實(shí)溝務(wù)暫森時(shí)婆性百差討異菊的蝦確濫定應(yīng)戴納斧稅壺暫鉤時(shí)自性婆差淚異診通雜常凍產(chǎn)維生統(tǒng)于刷以轟下插情遷況（傭1潮）典資泛產(chǎn)問的獵賬歸面拌價(jià)挎值妻大脖于辭其魚計(jì)囑稅擱基弦礎(chǔ)番。一升項(xiàng)雅資昂產(chǎn)閱的多賬嫂面珠價(jià)配值吸代呀表煮的恨是榜企叼業(yè)除在紋持?jǐn)y續(xù)招使池用茂及楚最扇終傍出敢售連該炎項(xiàng)域資交產(chǎn)擋時(shí)向會(huì)概取云得朝的綠經(jīng)交濟(jì)停利惱益嬸的削總勢額飽。豬而榨計(jì)義稅量基窄礎(chǔ)支代箭表乒的脊是滴一桐項(xiàng)貢資鏟產(chǎn)瘦在侄未薄來晃期沾間喜可企予肥稅嶼前避扣所除惜的隨總遷金謹(jǐn)額普。煮資冊產(chǎn)擺的想賬歉面頁價(jià)深值銷大黎于熱其彼計(jì)悠稅云基賭礎(chǔ)報(bào)，間該銹項(xiàng)世資闊產(chǎn)鑄未情來熔期味間聾產(chǎn)傳生小的桂經(jīng)腐濟(jì)餓利公益灘不督能丑全幸部概稅裙前臉抵虜扣斯，喝兩般者全之效間善的飽差薦額購需奇要婚交冬稅寨，萌產(chǎn)攔生市應(yīng)由納渣稅斷暫乓時(shí)略性裹差眉異筐。如活會(huì)水計(jì)層比柔稅束法厚少苗計(jì)崇折臉舊訂、走少學(xué)計(jì)待攤史銷患等改，倆再鳳如捷權(quán)昂益剝法妙下閉確鍛認(rèn)郵的怒投軌資年收壞益否以散及辨公并允霧價(jià)置值典計(jì)黎量借的諸交的易榆性姜金膜融筆資泛產(chǎn)承、伶可但供澡出頁售柄金筋融風(fēng)資再產(chǎn)傘、桿投搏資侄性驢房繼地招產(chǎn)衣等7鋤/地1瘦2蘆/根2臟0冤2舒31預(yù)5中劍級敬會(huì)爪計(jì)才實(shí)牙務(wù)暫塵時(shí)須性椒差邊異頸的我確謎定（坦2緒）吳負(fù)級債追的堂賬配面董價(jià)盟值傳小患于影其像計(jì)辨稅扶基柳礎(chǔ)一張項(xiàng)悶負(fù)沸債旨的昨賬錯(cuò)面雖價(jià)污值喝為嫁企陵業(yè)裳預(yù)古計(jì)辯在摩未階來嶺期活間捕清笑償用該鎮(zhèn)項(xiàng)腸負(fù)零債遙時(shí)法的傷經(jīng)遲濟(jì)閘利甜益剛流陶出追，柔而蠅其暴計(jì)克稅史基摩礎(chǔ)碎代被表篇的挺是攔賬份面欺價(jià)勁值康在傻扣孕除置稅形法族規(guī)斥定鏈未賣來之期宣間冶允丙許假稅產(chǎn)前棚扣仗除蛋的露金肅額獄之尺后么的遵差冶額盞。雪因撤負(fù)厭債瘡的騾賬累面對價(jià)包值陜與澤其汽計(jì)湖稅嫩基辣礎(chǔ)波不驚同檔產(chǎn)蜜生掘的蛛暫糧時(shí)吊性鉤差齊異果，素實(shí)華質(zhì)明上最是繼稅跪法吊規(guī)曉定效就毛該當(dāng)項(xiàng)能負(fù)釋債古在糞未殺來薪期靈間趨可泉以禿稅篩前巧扣及除婚的冒金節(jié)額辛。咽負(fù)誼債架的磚賬醋面行價(jià)舍值退小蛋于阻其漁計(jì)派稅此基豆礎(chǔ)妙，慈則岔意業(yè)味婚著盟該塘項(xiàng)漿負(fù)賺債隙在偶未桑來包期懼間外可頃以牛稅麥前鋒抵賴扣扣的潮金哈額域?yàn)榈秘?fù)悔數(shù)掘，悶即泡應(yīng)調(diào)在除未豆來巖期夫間獄應(yīng)會(huì)納斷稅掀所銀得盡額弦的謙基混礎(chǔ)晚上剪調(diào)畝增功，脂增蕩加性應(yīng)妥納覺稅鴿所飯得對額板和襯應(yīng)哥交具所蘭得忙稅逝金蒼額估產(chǎn)詞生貼應(yīng)攏納目稅盯暫膊時(shí)罷性尚差種異筆。7翼/倚1暫2虜/豈2陵0孫2晌31殼6中抓級扛會(huì)桂計(jì)樣實(shí)巷務(wù)暫鳥時(shí)刻性毀差親異誓的析確遲定（肺二傻）付可筒抵蟲扣刪暫舟時(shí)仁性嬸差塑異可碗抵簽扣圈暫芝時(shí)漁性著差胃異藏，凈是倉指陣在夕確株定清未聽來婆收詞回舉（女即送銷淚售舍或等耗逢用謝）首資把產(chǎn)茄或悅清沈償臨負(fù)授債維期墾間凍的腫應(yīng)胡納摧稅己所伐得體額籮時(shí)賭，挽將導(dǎo)最致站產(chǎn)發(fā)生暈可械抵嚼扣織金叮額責(zé)（碧即恒減脈少禮應(yīng)緣瑞稅若所灑得乳額誓）滑的狐暫綢時(shí)幣性展差扯異削。武資鋼產(chǎn)弓的燦賬到面捧價(jià)陡值愿小寄于猜其孝計(jì)傳稅跪基錯(cuò)礎(chǔ)呈或作者持負(fù)槐債辣的店賬軟面蘿價(jià)呈值企大駝?dòng)谘溆抻?jì)虹稅避基碑礎(chǔ)密的慰情濫況在，斧會(huì)狡產(chǎn)視生量可膛抵杜扣蹈暫哥時(shí)具性圾差召異迫?？缮痰至？圯p暫狂時(shí)桶性鏡差冶異科一遼般督產(chǎn)薪生軍于瘦以化下驢情也況耗：（附1悼）榨資帳產(chǎn)憐的伍賬晌面墓價(jià)紀(jì)值酒小沖于施其缸計(jì)蘭稅銳基鬼礎(chǔ)從府經(jīng)刊濟(jì)磨含決義宏來冒看銳，誘資介產(chǎn)餓在兼未父來薦期膊間美產(chǎn)術(shù)生炮的城經(jīng)小濟(jì)膊利嗎益野少朗，膏按徹照盟稅江法厭規(guī)絨定籃允倘許議稅明前梁扣檢除馳的腎金紋額體多魯，丸則卻企追業(yè)糾在挽未證來渾期仙間嚷可誦以也減細(xì)少辮應(yīng)差納賊稅基所放得兇額蔽并定減懷少驗(yàn)應(yīng)繁交去所已得覺稅掘，雪形豆成拖可做抵拋扣并暫決時(shí)酷性嗽差紀(jì)異退。忠如如女會(huì)瓣計(jì)笛比炊稅圖法挨多損計(jì)鞋折斥舊晶、譜多簡計(jì)奴攤途銷冬、眼提勇取悲的供各換種君減蛙值線準(zhǔn)城備多等躍。7謎/搏1遵2怪/逢2滿0下2恢31桂7中黨級摔會(huì)褲計(jì)雙實(shí)解務(wù)暫播時(shí)糊性加差緊異劫的括確茶定（滴2桂）覺負(fù)寒債拒的室賬屆面我價(jià)懇值棉大修于懇其北計(jì)風(fēng)稅星基寇礎(chǔ)負(fù)機(jī)債濾產(chǎn)丑生喘的字暫蔥時(shí)捧性鋪差劈燕異乏實(shí)絮質(zhì)聾上券是周稅活法織規(guī)扒定賞就紫該匠項(xiàng)蠢負(fù)居債垮可丸以德在愚未普來重期域間鄉(xiāng)豐稅吃前濾扣播除歐的衣金繳額呀。俊一夢項(xiàng)物負(fù)提債庸的革賬領(lǐng)面域價(jià)彈值凝大蕩于蛋其肺計(jì)樣稅列基暢礎(chǔ)變意泳味懸著厘未公來溉期表間聰按忙照共稅櫻法源規(guī)撞定驚構(gòu)心成壇負(fù)屋債忙的耗全饑部妹或購部佛分醒金圈額茂可遠(yuǎn)以痰自彼未康來詞應(yīng)紹稅丸經(jīng)祖濟(jì)架利辣益冒中閥扣奸除諸，舍減視少檔未造來順期猴間毫的巾應(yīng)蜻納呆稅壇所奸得云額牛和貌應(yīng)車交吊所湊得慚稅符，膠產(chǎn)肅生捏可荒抵就扣疫暫躲時(shí)爐性收差托異鹿。歷如辮會(huì)滿計(jì)偶上個(gè)確辜認(rèn)浩的虹預(yù)籌計(jì)桌負(fù)觀債薯、死確迷認(rèn)包的波預(yù)蹄收笑賬首款雁等粗。7圓/核1自2畝/泉2作0矛2渡31結(jié)8中蒼級榜會(huì)附計(jì)泛實(shí)墓務(wù)暫騎時(shí)呢性勞差產(chǎn)異適的沖確到定三特、梨特臉殊狹項(xiàng)可目盡產(chǎn)諒生功的閉暫炮時(shí)段性者差碼異某就些曲不捧符悠合純資內(nèi)產(chǎn)編負(fù)件債鞠的循確司認(rèn)兆條猜件誕，計(jì)未微作克為脈財(cái)窗務(wù)妙會(huì)弊計(jì)轎報(bào)較告屢中餡資計(jì)產(chǎn)杰負(fù)緊債括列抗示哀的墓項(xiàng)靜目窄，袍如莊果窄按性照杜稅棟法刻規(guī)慎定遣可斑以熔確崖定膊其顛計(jì)搞稅商基液礎(chǔ)瓶，敗該摩計(jì)騾稅豆基費(fèi)礎(chǔ)渣與螺其告賬副面告價(jià)符值堪之勁間吹的何差世額驚也蛾屬勞于筋暫應(yīng)時(shí)肥性福差刃異笨。1尼、如肯企啄業(yè)鄭的碰開許辦惜費(fèi)會(huì)弄計(jì)：滲開助始長生生產(chǎn)下經(jīng)持營名當(dāng)真月萄一魔次盈性異計(jì)孔入糖當(dāng)豆期鋸損忠益甘，他賬匙面晚價(jià)槽值順為征0稅耽收：脾開切始泡生吼產(chǎn)碗經(jīng)怒營堤之四日蒙起沃分負(fù)5爹年抽攤致銷畜計(jì)攜入兄應(yīng)儀納核稅驅(qū)所猛得塵額2賴、甜彌潤補(bǔ)占虧眾損扇及推稅蓄款蟻抵寫減對援于寨按剃照貼稅鵲法畏規(guī)弓定央可摧以朋結(jié)鉛轉(zhuǎn)墾以贈(zèng)后付年控度瞧的企未膝彌蝕補(bǔ)叼虧妹損秤及暴稅布款喚抵聰減尾，駝雖庸不拐是故因嗚資穴產(chǎn)彩、底負(fù)船債遷的的賬俱面膠價(jià)趙值脫與夕計(jì)甚稅膀基洽礎(chǔ)因不灶同這產(chǎn)漂生甚的挪，橫但點(diǎn)本嗽質(zhì)仰上霜可柱抵錫扣縫虧冰損真和斬稅殊款膏抵呼減墊，吹與萄可僵抵焰扣輩暫頃時(shí)錦性競差副異暈具胖有劣同本樣幅的衛(wèi)作竹用晶，督均口能層夠席減幅少豆未族來梳期復(fù)間患的枯應(yīng)藍(lán)納斧稅衫所彎得捉額白，煎進(jìn)破而攏減禮少浪未蘭來古期魯間芽的驕應(yīng)蟻交拔所稅得讓稅傷，參在陡會(huì)得計(jì)管處勸理銹上挖視柱同花可夾抵即扣準(zhǔn)暫駕時(shí)植性擔(dān)差州異警。趕符磨合群條陜件溉的萌情赤況慎下杜應(yīng)毯確耽認(rèn)陪與傭其金相域關(guān)罷的訴遞織延羨所夢得根稅貿(mào)資間產(chǎn)茫。7灶/滾1項(xiàng)2暫/指2碧0璃2溉31廣9中并級窩會(huì)蓋計(jì)炭實(shí)隨務(wù)暫兩時(shí)揚(yáng)性山差饑異兵的債確劑定應(yīng)未納濾稅船暫境時(shí)奇性師差災(zāi)異堂與網(wǎng)可尸抵妻扣鄉(xiāng)豐暫嘩時(shí)堅(jiān)性穩(wěn)差宏異要的棕區(qū)浴別資及產(chǎn)舞賬臟面具價(jià)忍值大永于其擔(dān)計(jì)躍稅印基診礎(chǔ)負(fù)枯債沖賬藍(lán)面幫價(jià)林值小愿于其裳計(jì)伯稅及基綢礎(chǔ)資豪產(chǎn)條賬德面夸價(jià)鐘值小囑于其鴨計(jì)陜稅趕基謎礎(chǔ)負(fù)燒債堆賬軟面縣價(jià)覆值大喂于其覺計(jì)艷稅貓基者礎(chǔ)應(yīng)狀納得稅暫掌時(shí)億性撤差命異可椅抵貿(mào)扣暫咳時(shí)暴性件差當(dāng)異其銜對例未念來昂損斃益沒的影藍(lán)響循額哄應(yīng)評計(jì)類入納識(shí)稅弓所硬得其春對薪未凡來尖損逐益訂的影六響膀額崗應(yīng)況從納離稅陳所酒得勿中絨扣吼減形顆成籮的揚(yáng)原麗因壓不步同產(chǎn)釀生平的脾后豈果儲(chǔ)不撇同7正/寸1灶2舞/獅2巧0住2疏32漢0中滔級由會(huì)番計(jì)我實(shí)羨務(wù)暫仍時(shí)芬性救差居異賴的點(diǎn)確被定四撒、奶舉月一屑個(gè)翠確絹定嚼暫必時(shí)埋性梅差眼異溉的則完師整貴例蹄子混：某淋項(xiàng)碗固巖定句資環(huán)產(chǎn)盜原豆值閣5綿0鈔0亡0頑元冬，卸預(yù)問計(jì)銹使崇用氣年襪限牲5惠年角，踢會(huì)來計(jì)舒采庫用兄直疫線舅法棍折鎮(zhèn)舊辯，諷假紐奉定勇無資預(yù)百計(jì)此凈績殘瓶值播。衰稅部法嬌允搞許米采者用夸雙邪倍標(biāo)余旅額雖遞苦減打法顏折哄舊墻。地各條年見暫浩時(shí)移性衰性雕差迷異瓦計(jì)貨算棚如疑下室：各期期末012345賬面價(jià)值500040003000200010000計(jì)稅基礎(chǔ)50003000180010805400應(yīng)納稅暫時(shí)性差異1000120092046007抖/坐1豆2兼/憂2煌0喊2饞32達(dá)1中越級越會(huì)牛計(jì)剖實(shí)撇務(wù)永露久襖性晨差拿異永瀉久遭性并差滲異導(dǎo)是距指廉某婆一宮會(huì)蛛計(jì)紋期粗間渠，北由灑于撥會(huì)珠計(jì)既制下度擊和尖稅融法員在倉計(jì)圍算食收勢益仁、撇費(fèi)沿用勸、漢損目失冰時(shí)雀的賢口因徑旅不鋪同滋，銳所遣產(chǎn)閥生殊的姻稅健前雨會(huì)上計(jì)滔利扇潤塔與喝應(yīng)員納壤稅卡所玻得懇額列之須間掘的肢差搬異渡。夸該粘差違異宰本振期偵發(fā)衣生妄不需會(huì)添在舟以利后身各茶期浴轉(zhuǎn)秋回躬。1協(xié)、爸按妙會(huì)童計(jì)戚準(zhǔn)忘則荷規(guī)呈定產(chǎn)核臘算渣時(shí)蛛確姜認(rèn)比收苦益甘計(jì)趨入眾稅組前丟會(huì)溝計(jì)們利潤側(cè)，禽但窯稅棚法奔規(guī)膀定化在志計(jì)孕算念應(yīng)毅納餃稅亦所棗得咬額耍時(shí)脹不管確峽認(rèn)班收益恐。殲如國籠債勵(lì)利驗(yàn)息葵收挖入。2淹.綿按鬼會(huì)尚計(jì)拘準(zhǔn)抖則晴規(guī)奮定邪核煉算粉時(shí)宏確異認(rèn)臘為扮費(fèi)賺用其或齒損叉失追計(jì)惑入故稅參前會(huì)殖計(jì)送利集潤扛，究但析稅目法委規(guī)憂定寒在蝕計(jì)偉算查應(yīng)普納映稅貨所屆得棕額派時(shí)御不煤予確殖認(rèn)梢，回不鐮允員許醒扣澇減帆。盡如烏：超片過池計(jì)最稅慌標(biāo)在準(zhǔn)援的默各盒項(xiàng)餓費(fèi)叉用(最如遠(yuǎn)超岔計(jì)哀稅呼標(biāo)礙準(zhǔn)碌的督工花資運(yùn)費(fèi)用構(gòu)、壇業(yè)杠務(wù)飛招娃待堤費(fèi)圖、轎利基息松、素廣距告扶費(fèi)等短費(fèi)直用當(dāng)）云，燙罰疲沒塌支弱出挎，承贊位助俯費(fèi)脖支崇出舌等勝。7脫/繭1夏2撐/勇2蠟0鐵2串32倒2中聯(lián)級赴會(huì)揀計(jì)獻(xiàn)實(shí)姜?jiǎng)?wù)第罰三處節(jié)靈所懼得冒稅枯資毅產(chǎn)代和昏遞郊延勢所轉(zhuǎn)得出稅味負(fù)抗債歐的業(yè)確敬認(rèn)一杠、賭遞晨延邊所睛得逆稅攜負(fù)浙債煤的貿(mào)確蜜認(rèn)（永一網(wǎng)）宴確婦認(rèn)秧的爹總衰原桐則除享明快確榨規(guī)支定遺不活應(yīng)妨確慘認(rèn)吧遞箱延眾所湖得并稅淡負(fù)皇債還的環(huán)情蘋況欣之然外昆，籌企弱業(yè)管應(yīng)項(xiàng)當(dāng)府確幸認(rèn)鞏所勝有狡應(yīng)布納陪稅異暫險(xiǎn)時(shí)移性蒸差清異色產(chǎn)筐生甩的蘋遞糞延光所壺得暑稅心負(fù)眉債蒙。（愿二童）準(zhǔn)計(jì)堅(jiān)量遞給延漸所構(gòu)得盼稅鎮(zhèn)負(fù)優(yōu)債銀期厘末亮余腔額=守本纏期朵末浪累婦計(jì)拴形盒成新的乳應(yīng)疏納塵稅鵝暫對時(shí)拴性剃差逗異題×法現(xiàn)與行呆所保得仇稅犁稅走率遞糊延氣所吸得孫稅踢負(fù)罰債殼本開期租發(fā)零生吐額=傳遞姜延求所葵得桿稅寺負(fù)品債伐期滿末般余為額根-抵遞外延幟所引得籃稅太負(fù)六債蒼期塌初羞余勞額7狡/診1高2桂/和2接0是2綢32知3中跳級銀會(huì)組計(jì)刺實(shí)角務(wù)（鎮(zhèn)三京）愉不椒確麻認(rèn)擋遞訂延繭所團(tuán)得發(fā)稅谷負(fù)富債析的噸情停形1易、毛商貌譽(yù)梳的煤初孝始艦確潑認(rèn)失形蟻成諸的壞應(yīng)傷納鳴稅跨暫糊時(shí)期性縮慧差繞異僵，貼不領(lǐng)確群認(rèn)卷其殺所籌產(chǎn)要生簡的祖遞拿延策所醒得害稅綿負(fù)釣債緩。非繭同捷一智控怎制報(bào)下好的摘企慕業(yè)納合諸并趟中搭，康因偷企雨業(yè)營合勸并或成少本婦大考于紫合尤并鏈中露取吳得賓的測被件購戀買屬方疫可熱辨哪認(rèn)捧資屢產(chǎn)偷公差允染價(jià)惱值槽的扁份國額區(qū)，啊按胳會(huì)伯計(jì)勁準(zhǔn)隨則勤規(guī)稀定場應(yīng)仰當(dāng)扭確區(qū)認(rèn)涌為浮商與譽(yù)怎，激但恒按爸照敢稅娛法集規(guī)參定論不針允仆許竿確嘴認(rèn)恒為賭商復(fù)譽(yù)吵，換即項(xiàng)商士譽(yù)紅的佳計(jì)澡稅暢基握礎(chǔ)改為御0假，忠兩味者相之專間設(shè)的笛差日額險(xiǎn)形工成鹽應(yīng)逼納捧稅運(yùn)暫冰時(shí)城性乞差坐異近，矮因言確者認(rèn)被該器遞荒延坑所浴得蜓稅托負(fù)虧債羊會(huì)錢虛查增填商外譽(yù)左的渡價(jià)量值習(xí)，陳會(huì)但計(jì)敘準(zhǔn)財(cái)則秋中預(yù)規(guī)廚定隨，悲該歷部膀分器應(yīng)儀納狠稅房誠暫誤時(shí)炒性蘿差徑異上不喉確恒認(rèn)聚其摧產(chǎn)除生傍的躺遞范延然所加得討稅恩負(fù)拒債吩。稻但途是揭，古按色照層會(huì)案計(jì)磚準(zhǔn)獻(xiàn)則攪規(guī)講定不確乎認(rèn)匆的化合驅(qū)并梢中舍取柳得暫的赤各替項(xiàng)奇可套辨襲認(rèn)陷資銅產(chǎn)柏、鮮負(fù)描債裳的取公綢允富價(jià)陡值殖與期其枝計(jì)亮稅號(hào)基礦礎(chǔ)賣之通間師的銜暫前時(shí)腳性碗差牢異疤，襯應(yīng)悉確同認(rèn)建遞中延陣所判得交稅刮負(fù)泉債核，同毅時(shí)扁調(diào)話整蕉合絹并當(dāng)中偵應(yīng)鄰予廉確賽認(rèn)輛的指商悅譽(yù)。7恐/斤1員2秘/送2鳴0肝2相32騾4中電級鄭會(huì)乳計(jì)家實(shí)脈務(wù)第子三技節(jié)冊所胸得巴稅徐資陡產(chǎn)存和屯遞梁延攝所插得貍稅下負(fù)內(nèi)債寶的踢確肢認(rèn)例桐如魔，休假剖定旨A夸企押業(yè)溪發(fā)方行趕6盾0筍0隨0鋒萬荒元轟的暮股既份白購羽入裝非惱共勝同雕控瓦制紋的習(xí)B臨企芹業(yè)強(qiáng)1避0份0捷％排的殲凈鐵資擴(kuò)產(chǎn)蹦，怖該鏈項(xiàng)杠合揚(yáng)并妄符怒合施稅服法頃規(guī)厭定殃的槐免秩稅償改身組崇條就件從，適假交定造B蓄企母業(yè)登適難用麥的樣所廁得遮稅占稅捎率裕為報(bào)3蠟0軌％燦，劈燕購晨買咐日橡各柏項(xiàng)畜可德辨舅認(rèn)下資羅產(chǎn)求、徹負(fù)塑債額的塌公迅允幼價(jià)熊值采及眉其黃計(jì)金稅某基蹄礎(chǔ)潛如產(chǎn)下南：公結(jié)允驢價(jià)淘值妨計(jì)天稅巧基亂礎(chǔ)叢暫淹時(shí)酸性拋差濫異固檔定銹資英產(chǎn)枝2凳7嘆0濕0望1心5依5倦0這1瞧1寺5沃0應(yīng)加收舅賬匪款在2映1酸0縣0莊2燙1枝0鏟0誰―獅―存柴貨稠1踢7爭4榜0驢1駝2該4籌0裕5頁0鋸0其毫他揚(yáng)應(yīng)歲付答款訴（幼3森0院0弄）爐0生（適3傘0蛾0幻玉）應(yīng)偷付戴賬節(jié)款弦（股1燒2碌0末0意）祖（扛1猴2片0列0淘）研0不邪包蒼括綿遞樓延搞所蜻得緣瑞稅發(fā)的公肌允播價(jià)姥值5翅0吃4墻03渣6戲9東01棗3樹5招07內(nèi)/直1己2存/帆2丸0芬2決32伯5中沙級賤會(huì)惑計(jì)摘實(shí)維務(wù)則治該站項(xiàng)體交刻易遙中術(shù)應(yīng)油確沾認(rèn)由遞伸延晝所冊得斯稅稼負(fù)辭債姨、陶資蒼產(chǎn)蛛及廉商哪譽(yù)茅金棵額垮如蜻下贊：可集辨畏認(rèn)摘凈嚷資辟產(chǎn)即公嗓允盈價(jià)驕值層5誼0與4郊0遞春延蜂所腦得盾稅蚊負(fù)磨債咐（薯1辜6猴5主0?！撂?挖0愛％染）丹5幕4疼4乞.恭5遞宗延稅所岡得聯(lián)稅矮資斥產(chǎn)澆（徐3企0駕0濱×纏3當(dāng)0鍬％蛛）留9縱9可廊辨牲認(rèn)哄資世產(chǎn)梯、禁負(fù)奧債攝的線公汽允怕價(jià)青值出4謎5滴9騰4馳.紛5商亡譽(yù)（由不華確奏認(rèn)幫遞仆延殲所村得管稅罪負(fù)爸債扁）1川4槽0蹄4慰.尋5企你業(yè)寬合曬并毀成吹本6報(bào)0鏡0群0不噴考抵慮歪所賄得恒稅農(nóng)的面初借始司商狐譽(yù)隆=來6栽0瘦0給0物-濃5美0倒4咱0勒=賄9處6藏0考鍋慮歌所論得劫稅畏的劈燕初關(guān)始賽商扮譽(yù)治=私6撐0轟0等0博-檢4吼5踢9視4董.俗5捉=依1少4遠(yuǎn)0音4煎.女57殺/爺1嬸2聞/你2禮0豈2收32甚6中爸級槍會(huì)愈計(jì)術(shù)實(shí)糖務(wù)第而三欣節(jié)槍所多得錢稅劑資易產(chǎn)右和挑遞慘延娃所蘭得袋稅沖負(fù)謝債糠的略確禾認(rèn)2嘴、除遲企截業(yè)場合依并間以初外辯的棕其叫他泳交辨易棚中抱,執(zhí)交搖易撤發(fā)現(xiàn)生勁時(shí)賞既茂不陷影逗響雄會(huì)完計(jì)紛利散潤稱,抗也當(dāng)不螞影藍(lán)響襲應(yīng)駁納球稅百所茄得粉額骨（估或溪可刻抵拿扣魔虧笑損沙）宴，蹲則雞形刑成夠的疤應(yīng)葵納監(jiān)稅鄉(xiāng)豐暫業(yè)時(shí)崇性擴(kuò)差濕異撲，敘也堵不績確畜認(rèn)圓相費(fèi)應(yīng)辛的虹遞畜延贏所叛得阿稅痛負(fù)勻債腹。3殊、就企嚼業(yè)縱對梁與況子辣公間司春、內(nèi)聯(lián)晴營躺企算業(yè)慌、糞合櫻營完企念業(yè)豈等圍的爬投樸資蔥相鞠關(guān)鴉的刪應(yīng)憶納獅稅泄暫鄰時(shí)舒性現(xiàn)差武異革，在模投尋資飾企抓業(yè)視能耽夠搬控滔制臟暫詠時(shí)具性總差固異貼轉(zhuǎn)鑄回甲的丹時(shí)掃間柄并序且款預(yù)久計(jì)途有司關(guān)渠的肉暫穩(wěn)時(shí)墨性腹差蘭異矩在盞可哲以垃預(yù)摧見規(guī)的衡未別來腦很奏可蹈能撿不殊會(huì)功轉(zhuǎn)姜回疲時(shí)，巧不陽確族認(rèn)培遞奧延刷所明得即稅畏負(fù)乏債個(gè)。轎例污如秒，千對票聯(lián)垂?fàn)I慰企偷業(yè)森投度資輔產(chǎn)榨生吩的希留失存栽收粒益油增王加樸的步投歡資航賬腎面購價(jià)強(qiáng)值詳與貴該狹投彈資異計(jì)旺稅群基爛礎(chǔ)用之綿間饒的剪應(yīng)耀納怕稅夜暫示時(shí)紗性欠差敗異療，看雖肅然癢投塌資透企腰業(yè)棟有遭權(quán)堤決飼定結(jié)將師其競作魂為趟利復(fù)潤拒分不回拘，到但亡如偶果各投垃資戶企霸業(yè)波在錢可減以慶預(yù)醬見壺的穗未失來典不蠢打獸算流分早回阻，煎則蹈該婚暫雪時(shí)紀(jì)性偵差主就曲不輕確濾認(rèn)緣瑞遞間延彩所已得坐稅博負(fù)串債波。7客/配1未2葬/意2震0銷2隸32胡7中猶級濤會(huì)秘計(jì)蘭實(shí)齒務(wù)第彩三椒節(jié)籠所鑄得逃稅昌資聞產(chǎn)較和垂遞悼延館所路得儀稅晉負(fù)銳債下的殲確玩認(rèn)（逮四治）賣注憂意勵(lì)：（羞1使）猶與銜直道接劇計(jì)歷入拼所層有臥者嫩權(quán)膚益慶的瞎交券易?；蛲枋戮勴?xiàng)瞧相介關(guān)每的委應(yīng)蒸納丘稅緒暫球時(shí)慶性塔差痕異篩，簡相撞應(yīng)疏的靈遞漢延爬所棵得類稅瘋負(fù)趣債夠應(yīng)膛計(jì)爪入增所證有促者末權(quán)籮益掉。（家2億）劈燕遇炊商叫譽(yù)兼相證關(guān)播的桌應(yīng)魚納副稅濃暫困時(shí)慶性介差芒異遲，危相浙應(yīng)向的廳遞遷延柱所需得膝稅配負(fù)屬債水應(yīng)趨計(jì)房誠入修商陸譽(yù)駝。(退3織)性其斷余同的鑼應(yīng)男納認(rèn)稅死暫膚時(shí)姥性釋差柜異墳，侍相覆應(yīng)怖的耳遞模延民所喪得現(xiàn)稅噸負(fù)掛債后應(yīng)襲計(jì)斥入拖所嘗得悉稅存費(fèi)舉用就。例匠如坊，證2鋪0奮0之9奪年字初獵甲塌公協(xié)司遇持去有中丙州公匙司嬌股詞票宗，勉并裳作輛為樹可湖供征出泥售遙金鵲融兩資挎產(chǎn)遠(yuǎn)處飾理強(qiáng)。紛購絨買脫該冠股點(diǎn)票心時(shí)護(hù)的火公逼允粥價(jià)礎(chǔ)值賓為再3瘡0欣0古萬紙?jiān)w，礦2乒0殺0負(fù)9終年績末樹該參股遮票掃的凍公震允究價(jià)兼值商為橫3敢6畏0相萬份元禾，時(shí)按盡會(huì)查計(jì)灰準(zhǔn)鼓則碗規(guī)旨定吩，腥可餃供雄出蜘售籍金賴融勵(lì)資堵產(chǎn)劃公機(jī)允顏價(jià)另值片變鞏動(dòng)鳥形聯(lián)成湖的盈利嫩得蠅或交損緒失溜，租除剛減昆值蘭損稿失唱和氣外壺幣腿匯沈兌充損爪益缺外賤，牙應(yīng)啟當(dāng)葵直侵接狂計(jì)俱入輪所拜有業(yè)者月權(quán)吉益冊；理而忌按尿照蜘稅員法左規(guī)厭定秤，衣成握本旅在琴持系有慰期立間陡保卡持喇不墓變甲?？醇倭级ㄙ€甲佛公伙司弦所辟得光稅怒稅地率東2驅(qū)5激%酬，屯因鹿此療，糊這片里民產(chǎn)摧生嚼的勁應(yīng)禿納燭稅刃暫蒼時(shí)改性瘋差晶異學(xué)6冷0守萬仆元鉗，服應(yīng)保確見認(rèn)維遞腔延血所繁得丑稅認(rèn)負(fù)雪債杰1棒9泳.演8購萬條元必，彈計(jì)慚入合所香有霜者屋權(quán)稱益曲（收資鉗本息公隨積蛇）