2授課提綱：存貨財(cái)稅差異的協(xié)同管理；固定資產(chǎn)財(cái)稅差異的協(xié)同管理；土地使用權(quán)財(cái)稅差異的協(xié)同管理；3一子、塔存嘆貨削財(cái)刻稅稿差健異診的麥協(xié)道同器管泄理（勞一練）存判貨灶進(jìn)國(guó)項(xiàng)倘稅額漠的管財(cái)理1流.闊增酒值矩稅炭是深否標(biāo)與甜企傭業(yè)滴損欺益孟無(wú)倍關(guān)嗎？【池案默例絹】擦甲類公我司切是枝提其供冬應(yīng)惰稅并鑒廟證鑒咨鹽詢督服得務(wù)喝的用增狡值維稅貪一醫(yī)般找納奸稅隆人惕，組增某值胡稅民稅末率戒6飾%歐，司當(dāng)棄月凳的伙銷軌售麥?zhǔn)罩胰胝桑ㄋ愫愣惖祝斒侨?氧0鴨6革0吧萬(wàn)貍元師，參當(dāng)喘月蓋采鴉購(gòu)惠辦搭公俊用暈品籌1盟1螺7欺萬(wàn)默元丈（總含磚稅夏）葬，離人影力妖成法本舍8綱0抵0喂萬(wàn)看元宿。方閃案礙（乒1議）按采樸購(gòu)毒辦暗公儉用蹦品勇取撓得雹的耀增景值倒稅賄專燦用辭發(fā)沫票句；方針案鐮（州2檔）財(cái)采釀購(gòu)冶辦佩公歇用巧品也取件得徹的龜增臭值伯稅手普齡通充發(fā)悠票嘩。4【解摧析】方咱案市（1）樹(shù)增炸值煎稅=圣6癥0旬-瞇【民1馳1贈(zèng)7碧÷（1十1絕7卻%）×剩1針7冷%哄】跌=雹4疼3萬(wàn)偽元榮，窗稅祝前帆扣扛除家成筍本9紛0蒸0萬(wàn)饒?jiān)?方煤案叉（2）夏增克值上稅=行6情0逮-雨0默=戴6牢0萬(wàn)何元下，創(chuàng)稅爭(zhēng)前挖扣著除輛成當(dāng)本9范1根7萬(wàn)泛元私；5損乳益爸比色較穩(wěn)（簡(jiǎn)蜜表）項(xiàng)目方案（1）方案（2）

差額營(yíng)業(yè)收入100010000營(yíng)業(yè)成本900917-17利潤(rùn)總額1008317所得稅2520.754.25凈利潤(rùn)7562.2512.75【提漂示】采軌購(gòu)?fù)负吓型賾?yīng)趙該瓜明咬確約岸定撐開(kāi)費(fèi)具您增悲值槐稅觀專術(shù)用扶發(fā)服票，神并桑且弱約紗定夾由賭于困對(duì)求方鄉(xiāng)豐提嘩供朗的索票痰據(jù)牲不岔合旱法云而迎導(dǎo)壺致蘿買刑方財(cái)損局失堪的愁，對(duì)評(píng)方征必殿須屈賠刷償?！裨錾ぶ荡锥惗踢M(jìn)臭項(xiàng)畫(huà)稅遞額盞損鋸失=應(yīng)喉開(kāi)伐票怒含棚稅島結(jié)宏算刪額÷（1略+紋1斯7袋%）×姻1室7齒%艷—實(shí)苦收厭票立面壩進(jìn)吳項(xiàng)澇稅拴額●無(wú)光票柿的聾所沫得超稅針損射失=不潔含厘稅術(shù)金袍額×攝2廉5冰%。72道.進(jìn)忍項(xiàng)陣稅旦額域抵筒扣菜的斑基抱本敗政線策●《增逆值膽稅飛實(shí)積施鄭條膚例》第稍十聚條鐵規(guī)守定仗，擺下霧列反項(xiàng)抹目雹的罷進(jìn)名項(xiàng)點(diǎn)稅蔑額不熔得梅從汁銷小項(xiàng)址稅詞額煌中俗抵狂扣：（1）秀用爛于每非蜓增摧值始稅伶應(yīng)填稅殘項(xiàng)百目蹲、抄免趴征盟增聞值藍(lán)稅追項(xiàng)且目稈、仍集渡體久福耐利釋或勵(lì)者陷個(gè)買人跡消蛛費(fèi)彼的暗購(gòu)牙進(jìn)立貨絮物銹或羞者瞧應(yīng)虛稅聲勞泉?jiǎng)?wù)緊；（榨2陳）絞非莫正姻常軌損擦失系的攜購(gòu)敢進(jìn)患貨體物槳及粘相圖關(guān)翅的艇應(yīng)懲稅座勞館務(wù)飛（旋3疫）中非圣正扶常并損盈失球的蠅在騾產(chǎn)曲品熟、儲(chǔ)產(chǎn)陣成拉品很所靈耗抽用容的霧購(gòu)烈進(jìn)栗貨免物俊或營(yíng)者唇應(yīng)競(jìng)稅押勞踏務(wù)壤（溝4忍）壘國(guó)權(quán)務(wù)決院椅財(cái)炮政殘、轟稅瞞務(wù)艱主致管鮮部稍門蠶規(guī)牢定策的襖納幣稅嘆人姜自盾用嘴消蒸費(fèi)孤品則；吩…灑…錄…倒.8【提灘示】企丘業(yè)難財(cái)倦務(wù)括人封員崇把帶握伯增都值緒稅岸進(jìn)拖項(xiàng)無(wú)稅務(wù)額必抵友扣糟要虎注瘋意不兩序個(gè)胳要跨點(diǎn):一遺是澇“賢反直列著舉慘”;二分是幫“踩用搭于艘”?！胺错樍兴呐e關(guān)”煉是撿指蔑凡楚是未惰納堵入行增制值惑稅搶暫憐行唇條幅例去第艇十惑條蠢范惑圍偏的臨均偶可赴以搬抵巷扣;“冒用選于臂”尋是槳指耕是哥否份用膛于應(yīng)稅講法匙列見(jiàn)舉敢的蹲不彈能雜抵洞扣枯的典用夾途霸。93噸.抵培扣荷范艘圍噸的算確承定凡組是憑未抄納秒入吉不誓能喉抵滔扣接范挖圍現(xiàn)的搶均蘇可疫以專抵業(yè)扣纏，奏并牧注芝意胡以哪下挎幾捧個(gè)混問(wèn)嘆題床：（1）撿辦練公嫌耗折用宵外繭購(gòu)棚貨階物狀（鄉(xiāng)豐辦誦公靠用眉品臺(tái)、央電雖力頸、慈水斜費(fèi)固、招熱捷力院、筑電亮話較費(fèi)餓）懶應(yīng)積當(dāng)?shù)侥芮賶虮鄣种乜墼?；?）沿汽覽車善用予油艱、碼電皆梯芳耗渠電扣應(yīng)纏當(dāng)品能另夠怕抵膨扣孤；（3）慕委喊托巷外誕單陰位殼印陪刷違的裕宣澆傳牌資勇料渣用切于肯營(yíng)聲銷穗應(yīng)語(yǔ)當(dāng)顏能垮夠舅抵勵(lì)扣疫。（4）蓄勞絡(luò)動(dòng)莊保衫護(hù)焦用才品般（席工比作誰(shuí)服燭、全防男護(hù)布用塑品粱、破礦飼泉哈水授）罵應(yīng)愚當(dāng)絲式能隱夠滑抵飄扣兇。-感-影-聚-國(guó)液稅號(hào)發(fā)【假1舌9鐵9民3演】旺2欠3號(hào)1有0【提餅示】我倉(cāng)們蹤蝶建說(shuō)議眼對(duì)承于章大膨型璃的漁企致業(yè)塘集鍛團(tuán)膝，修可晶成禽立可行撫政餓采藍(lán)購(gòu)害中閑心椒，星選制擇超一艇家料或藝多棟家揭固潑定旦的楚供器應(yīng)杠商委、喬商宋場(chǎng)租或然加本油腥站榨、健石悉油瓣公除司職，并集由中冒采算購(gòu)框行臭政替辦爭(zhēng)公滅用事品浮、摔勞茄保毀用宋品猾、按工隙作匯服聞。盞對(duì)藥于慕單遭位無(wú)全少部夏車狐輛酬應(yīng)攝定唐點(diǎn)擱加狂油蹤蝶，富定僑期譯統(tǒng)峽一倆計(jì)吳算技，尺并診向篩銷高售救方索哄取壤增遮值速稅吵專壩用洞發(fā)產(chǎn)票。1幸14未.采港購(gòu)左農(nóng)揚(yáng)副終產(chǎn)席品圾進(jìn)臨項(xiàng)弟稅征額訂的末特餡別授管畫(huà)理步（緒核傻定胡扣咳除恩除喜外角）（1）蹦凡熱購(gòu)鎮(zhèn)買閘農(nóng)顫產(chǎn)夕品嫌取釀得沖普杰通昨發(fā)墻票錫，竟無(wú)獄論秋供惱應(yīng)疲商慨是鞋何輩身遍份觀，井一酒律舞允串許鳥(niǎo)抵洞扣者進(jìn)塘項(xiàng)抖稅銅；-恨-爺-財(cái)檔稅【蠅2勢(shì)0桌1拉2賄】賴7傍5號(hào)（2）睜個(gè)財(cái)體街商典戶扣銷謠售現(xiàn)農(nóng)醉產(chǎn)錄品撈，油稅獲務(wù)椒機(jī)抗關(guān)姓代和開(kāi)齒的鼻普尚通說(shuō)發(fā)掀票抖可凍以喇抵毅扣1峽3贊%；（3）兄農(nóng)每產(chǎn)割品淺生甲產(chǎn)已單徑位赴開(kāi)闊具倍普度通被發(fā)肺票嚴(yán)可域按歲票搭面吳額統(tǒng)扣栽除1絲式3恐%；1瓦2（4）是農(nóng)慨產(chǎn)漫品半生狗產(chǎn)衰個(gè)肺人勉與求家任庭鹿承讓包押戶禍銷部售雙自卷產(chǎn)律農(nóng)壟產(chǎn)杰品疊，兩購(gòu)核買胳方去自裕開(kāi)罩農(nóng)度產(chǎn)尋品窗收范購(gòu)獄發(fā)個(gè)票酒扣給除1撫3芝%；（5）饑向谷一瓣般須納暑稅按人礙購(gòu)水買盛農(nóng)督產(chǎn)盛品出憑細(xì)增與值茄稅制專捉用墨發(fā)儲(chǔ)票對(duì)抵毯扣1修3析%（6）衣向廉小屬規(guī)博模瞇納饞稅箭人泡購(gòu)錫買浪農(nóng)句產(chǎn)財(cái)品副，沒(méi)若往取瓜得3賞%稅研局?jǐn)D代死開(kāi)帆增私值濟(jì)稅秩發(fā)塑票插，趟則泡按未票魂面憂稅衫額再抵冷稅筒。1博35懼.農(nóng)逼產(chǎn)設(shè)品勉收基購(gòu)蛾發(fā)蜻票往涉華及剃的浪風(fēng)遺險(xiǎn)芳控由制①如什果表是妨較規(guī)大令規(guī)濤模摘的生昨鮮匙供命應(yīng)寇商殿個(gè)老人，賺使毯用裳收摧購(gòu)牲發(fā)宇票廣金尚額越較萌大涂的高，足應(yīng)曬要頸求佩其霉提請(qǐng)供《土濱地籌或交魚(yú)疏塘蘭承浩包系合尊同》，理并奏將宋復(fù)仿印作件綠向陶國(guó)慰稅楚局窄主碌管霜科戚室歇備尼案租。②同肝一沉個(gè)價(jià)供莫應(yīng)銅商蒸個(gè)想人桌所挖供建應(yīng)勇的籌農(nóng)序產(chǎn)禾品品叔種粱數(shù)辨量應(yīng)汪合浪乎存常問(wèn)理國(guó)；《自無(wú)產(chǎn)浸自耽銷膀證燈明》的洋出講具襪地淚應(yīng)屠當(dāng)顛能顧夠絕生獸產(chǎn)旺所日供章應(yīng)圖的等農(nóng)洞產(chǎn)翁品旦。③收酒購(gòu)益發(fā)臣票特所筋開(kāi)易品杰名兩應(yīng)悟當(dāng)柴屬搬于秘財(cái)達(dá)政糾部催對(duì)悔農(nóng)殃產(chǎn)盈品浮的煩范閱圍朗注處釋自，員發(fā)聾票癥開(kāi)福具友方惑法蔽應(yīng)辯當(dāng)揉符財(cái)合塑本督省慰的煎特志別眉規(guī)屠定映，嶄特父別頃是槽避桶免盟“灶項(xiàng)彎目漁不物齊狗”保的伐發(fā)穗票晝。1而46灘.進(jìn)昂項(xiàng)探稅槐額哀與阿進(jìn)屑項(xiàng)議稅暖額腔差攜額削扣翼減照的庭會(huì)都計(jì)么核材算州管除理【例】借橫：鄉(xiāng)豐原斗材栗料應(yīng)艇交頃稅離費(fèi)—應(yīng)嘴交各增和值燃稅繩（心進(jìn)屬項(xiàng)箭稅潮額街）貸舉：鈴應(yīng)京付帳賬么款（1）吳科菜目煉設(shè)寄置①已終入析庫(kù)狹貨販物均未敏收鏈票渴的板進(jìn)恰項(xiàng)檔稅口：透設(shè)燥“司應(yīng)燥交巾稅航費(fèi)—未勤收遇進(jìn)宇項(xiàng)付稅容”院；②已役收赴進(jìn)牽項(xiàng)吳稅臣：邀設(shè)涉“吵應(yīng)璃交稿稅份費(fèi)—應(yīng)隊(duì)交亦增怕值臺(tái)稅趴（端進(jìn)匯項(xiàng)艘稅現(xiàn)額亂）魂”。1禮5（2）筒會(huì)臂計(jì)教分蹤蝶錄①原遙材教料背入籠庫(kù)杜，汽根虎據(jù)尊入侍庫(kù)挺單配據(jù)貞等豎的匙會(huì)轉(zhuǎn)計(jì)壇分抄錄絨：借針：售原探材脊料應(yīng)急交鐮稅脖費(fèi)—未淚收擊進(jìn)塑項(xiàng)嗽稅—宰×鏡×（散供效應(yīng)翻商李）貸盟：直應(yīng)項(xiàng)付筋賬詳款爭(zhēng)（桿供糠應(yīng)勇商悄輔然助樣核莫算溝）②從正含垃稅經(jīng)應(yīng)晨付問(wèn)賬鍛款槳中塔扣陪減錫進(jìn)斗項(xiàng)勝稅烏差療額隨的孕會(huì)糕計(jì)跡分沸錄農(nóng)：借縫：應(yīng)突付授賬飽款辛（并供就應(yīng)仰商右輔液助胞核塊算編）貸冤：應(yīng)抗交格稅徐費(fèi)—未層收鴿進(jìn)地項(xiàng)妻稅—叔×它×（現(xiàn)供饅應(yīng)秀商甩）1蟲(chóng)62源.會(huì)農(nóng)計(jì)仔分肅錄（3）活收擠取透進(jìn)勉項(xiàng)個(gè)稅單的迫會(huì)撲計(jì)宜分銅錄借網(wǎng)：哄應(yīng)讀交盲稅緞費(fèi)—應(yīng)盼交渡增怒值珠稅—進(jìn)芳項(xiàng)創(chuàng)稅輔額貸市：吳應(yīng)比交衣稅丘費(fèi)—未駝收狂進(jìn)扛項(xiàng)梁稅—垃×絹×（車供迅應(yīng)胃商慌）1童77烤.存陶貨聰減庭值縣是賺否條需囑要價(jià)將嫌進(jìn)冤項(xiàng)竟稅鴿額鈔轉(zhuǎn)津出多？（1）便稅騎法蟻基仆本悔規(guī)義定◆《增害值妄稅廈暫納行哲條客例》第手十邁條寺規(guī)鵲定禽，艘下文列換項(xiàng)飽目赤的買進(jìn)播項(xiàng)法稅票額柔不耗得控從峰銷誕項(xiàng)洞稅捕額濟(jì)中商抵秩扣眾：②非留正佛常矛損樹(shù)失的硬購(gòu)催進(jìn)壓貨卸物漿及飛相跳關(guān)相的師應(yīng)讓稅尺勞蛙務(wù)競(jìng)；③非糊正釋常香損伐失的峰在棚產(chǎn)哄品姐、遠(yuǎn)產(chǎn)衡成挽品果所盲耗搜用橋的創(chuàng)購(gòu)撫進(jìn)拖貨仰物癥或扔者耐應(yīng)畏稅停勞菠務(wù)斥；◆財(cái)?shù)囟悺窘o2招0肉1拾3殃】促1照0遼6號(hào)膝規(guī)顯定篇：凱非拆正香常甘損凡失摟是目指漸因管銹理苗不秘善造曲成口被鋒盜蘭、蛙丟成失攜、繞霉碼爛振變酒質(zhì)責(zé)的笑損奴失厚，襯以罩及哈被規(guī)執(zhí)臨法侍部勁門績(jī)依作法理沒(méi)價(jià)收分或采者度強(qiáng)否令寇自毯行怨銷傲毀師的度貨滴物刪。1效8（2）弄具粉體某處蛋理①存釘貨惑減薦值稻處色理◆《國(guó)忘家燦稅牽務(wù)濁總?cè)峋址潢P(guān)蒼于蒼企此業(yè)享改家制縱中疫資悲產(chǎn)點(diǎn)評(píng)倚估售減騙值室發(fā)讓生固的捉流乏動(dòng)曲資袍產(chǎn)盡損券失選進(jìn)患項(xiàng)希稅兄額幣抵里扣榮問(wèn)腿題吳的哄批哀復(fù)》（滑國(guó)當(dāng)稅忌函【叫2嗽0容0笨2籃】刪1思1軋0愚3號(hào)椒）蜘規(guī)替定笨：聲對(duì)警于嬌企繡業(yè)您由缸于悄資澆產(chǎn)微評(píng)她估眾減爭(zhēng)值踏而紗發(fā)話生環(huán)的剃流天動(dòng)是資券產(chǎn)儀損蓮失菠，諒如設(shè)果隸流燥動(dòng)盞資廢產(chǎn)往未遣丟雄失找或盈損秀壞叮，只到是墨由云于幟市臺(tái)場(chǎng)述發(fā)強(qiáng)生膊變敵化敬，春價(jià)右格晴降教低肉，艱價(jià)專值歉量玻減歸少腥，則啊不億屬務(wù)于《中亡華摔人河民族共徒和濟(jì)國(guó)叉增擔(dān)值睛稅猛暫府行稿條居例豈實(shí)崇施番細(xì)光則》中不規(guī)對(duì)定答的缺非膨正集常齊損換失特，括不普作珍進(jìn)誤項(xiàng)喇稅罵額著轉(zhuǎn)早出挽處疏理僅。1儲(chǔ)9皖更國(guó)乘稅億函【蕩2妥0胡0蹄8腳】劈燕1青0號(hào)俊規(guī)藥定劈燕，吐每跑期陰期霜末年因光存轟貨賬項(xiàng)面攔價(jià)職值紗低厭于番市賤價(jià)而芝計(jì)虧提科的晝存晃貨樸跌緣瑞價(jià)畫(huà)準(zhǔn)歷備痕不稱屬被于陡非艘正顧常羅損睬失靈，不峽需柱要豬作熊進(jìn)區(qū)項(xiàng)貧稅亮額潔轉(zhuǎn)災(zāi)出慎處指理?！咎岬尽看嬲阖涥嚋p肝值卵，另只渾要祥不崇是宗“茶非木?；髶p織失骨”歇造鋪成兩的青，始進(jìn)周項(xiàng)認(rèn)稅送額蕉就看不寶需橋要行轉(zhuǎn)根出和。2業(yè)0②產(chǎn)喇品緊過(guò)度期屆失饅效討是鄰否鏡需烏要目將旦進(jìn)魯項(xiàng)究稅針額錫轉(zhuǎn)男出戰(zhàn)？皖隱國(guó)禽稅繡函【車2粱0燦0厲8潔】紅1傳0號(hào)沫規(guī)宵定圖，召納樹(shù)稅齊人藝因冤庫(kù)把存垮商撓品已壟過(guò)任保好質(zhì)恭期、商定品純滯溫銷乏或急被礙淘購(gòu)汰等幕原給因奶，評(píng)將烈?guī)煸娲截泟P物報(bào)貢廢晉或自低劃價(jià)媽銷好售處縣理藥的顆，很不星屬德于駁非姨正黃常責(zé)損挪失莫，蕩不葵需舍要楚作菜進(jìn)拳項(xiàng)辯稅播額乓轉(zhuǎn)變出變處綿理唱。2鐵1青印國(guó)埋稅錦函【橋2墳0慈0蝦6講】森1泰1水3號(hào)鹽）極規(guī)身定溝，熟有姨保欺質(zhì)優(yōu)期紐奉的勺貨廈物早因過(guò)寒期吸報(bào)射廢而廈造跪成街的同損斷失陶，除票責(zé)澆任朋事絹故塵以免外，棕不橫屬橡于《增艘值熄稅害暫游行險(xiǎn)條兼例》和《實(shí)準(zhǔn)施政細(xì)厘則》規(guī)岡定悟的醒非懲正重常筋損例失億，準(zhǔn)繡予耽從算銷談項(xiàng)閣稅蘇額助中冰抵脂扣皇其憂進(jìn)竹項(xiàng)墊稅劇額。2紹2云晶國(guó)翼稅簡(jiǎn)增霸字【泥1竿9攏9略6甚】麻3號(hào)羞規(guī)魚(yú)定碼，尿一趟般蝴納豎稅電人騾發(fā)賓生葡削喂價(jià)速商徒品決損泥失免（芬銷霧售誓價(jià)油低睬于告購(gòu)熔進(jìn)烤價(jià)攤）侍和煉商厭品浴超凳過(guò)芹保埋質(zhì)踩期泰或樓有蝴效鵝期厚限渾經(jīng)粥有翁關(guān)待部布門師核駛準(zhǔn)虜報(bào)嚼廢衣的樹(shù)損亦失抽以外及改在交合揪理死損沫耗浙范們圍逗內(nèi)慢的鞋商牢品第損姨失杜，臟均以屬規(guī)正荒常要損綠失枝，扔可董不侍作問(wèn)進(jìn)遇項(xiàng)孝稅膽額偵轉(zhuǎn)叔出展處蟻理途。【提晌示】產(chǎn)奔品障過(guò)繁期僵失只效回，瓶只娃要納不翻是橫責(zé)運(yùn)任棉事轉(zhuǎn)故曠、頭不拍屬卷于喊非牽常自損裙失耕，斜進(jìn)勞項(xiàng)緊稅炭額頑就頃不部需鑼要鄉(xiāng)豐轉(zhuǎn)慈出示。【提元示】產(chǎn)趁品鏈過(guò)把季濱節(jié)予、代斷講碼鴨等順，博如抬果尋還斯具宇有境原甩商皇品腥屬挖性躬，酸不魚(yú)需里要同計(jì)喝算較進(jìn)尊項(xiàng)鏈稅蝦額清轉(zhuǎn)跪出傳，烏售姐價(jià)敗偏芬低劃但遼存義在撫合恥理磨理樹(shù)由針；皂即怎使識(shí)用勸價(jià)鐘值印不碗變向、蛇只烏是宏價(jià)彼值艷變旦化半，殘不估需貪要擴(kuò)轉(zhuǎn)宿出腿進(jìn)各項(xiàng)早稅非額禽。一廚、津存仙貨樓財(cái)抗稅乳差鴉異有的刑協(xié)饞同妄管販理（竿二咬）存仰貨的參所隱得倒稅管青理1.外乞購(gòu)委存幫貨詞暫魯估香入贈(zèng)庫(kù)扔的導(dǎo)協(xié)答同暑管秋理（1）丟會(huì)羞計(jì)惕處沸理依是據(jù)件《圖企籌業(yè)期會(huì)稠計(jì)雀準(zhǔn)禽則鵝指陡南濾》陵，信對(duì)成于嘆尚擋未土收罷到構(gòu)發(fā)赤票腿賬碌單負(fù)的蔬收煤料疑憑想證回，諷應(yīng)游按些計(jì)蘭劃狀成笛本燈暫擇估稼入牲賬蜻，疊借始記杰“碼原樂(lè)材編料章”鉛、璃“盈周臉轉(zhuǎn)翁材厘料糊”盜等蜂科哨目霞，學(xué)貸蹈記裙“元應(yīng)姨付逢賬餐款媽—跌暫廢估森應(yīng)橡付蛋賬品款狠”域科駕目逼，盈下首期旦初立做仿相抱反橡分烈錄耐予扶以傻沖頁(yè)回覺(jué)。2抹5（2）株稅膜務(wù)命處環(huán)理①相泄關(guān)調(diào)規(guī)懼定總脫局涌公狡告【堆2井0這1弄1噴】坦3親4號(hào)逃規(guī)巴定帶，絲式企腰業(yè)托當(dāng)息年識(shí)度棋實(shí)孤際庸發(fā)謹(jǐn)生財(cái)?shù)恼Z(yǔ)相更關(guān)鞠成猛本握、貼費(fèi)貴用仿，農(nóng)由待于分各梅種羅原煙因爸未群能私及纖時(shí)朋取加得跡該債成孕本束、濱費(fèi)脅用叨的多有云效商憑厚證秋，桑企對(duì)業(yè)面在預(yù)金繳洲季欺度枕所項(xiàng)得乖稅果時(shí)苦，測(cè)可蒙暫蝕按緣瑞賬炎面悶發(fā)汪生逮金捏額恒進(jìn)裁行第核青算；挽但茂在匯縫算扮清房誠(chéng)繳瓜時(shí)惰，盞應(yīng)踏補(bǔ)尤充俱提鏟供拾該肝成宜本槳、月費(fèi)瓜用藏的萄有垮效伙憑挽證。2斧6【提紫示】季準(zhǔn)度明申哭報(bào)奏時(shí)輔，只你要赴符航合易會(huì)閥計(jì)巧準(zhǔn)垂則用的輪規(guī)蘿定，克即林使賢沒(méi)陶有墨取貸得剃發(fā)袋票村，癢也移可渣以案申岔報(bào)逆扣免除身；如孫果檔在荒年烈度館申湖報(bào)淡前壞實(shí)貸際縫取俱得道發(fā)雹票暫，露不蹲需立進(jìn)斜行晴納灰稅牙調(diào)控整扎，不乞考抗慮汽發(fā)呼票脈粘驕貼巾在殊哪奪個(gè)不年鞋度；-死-朝-硬-總救局竄公怖告【翁2份0嶼1察5丹】灰3奪4號(hào)如鬼果軍在丙年奧度符申貢報(bào)舌后脆才像取透得欄發(fā)塞票環(huán)，一網(wǎng)般險(xiǎn)情尋況鏟下在升實(shí)尾際更取插得難年血度凡申緞報(bào)悄扣濁除棒，津但扯以妙前朱年抗度警享豈受捉優(yōu)臺(tái)惠壯稅純率旺的托除搶外蟲(chóng)；五任年懇后迫取本得拐發(fā)夕票為的恐，植不題得語(yǔ)申循報(bào)理扣虎除桃。2酷7②納沫稅餅調(diào)辨整◆遼斧地傾稅盟函【柏2田0鋒0淡9爸】筒2維7號(hào)堂規(guī)芳定夜，投納求稅棚人效購(gòu)摩入男存續(xù)貨考，仿由癥于另取換得申合儉法孩購(gòu)巴貨含憑拒證雕不鵝及適時(shí)疲，星可逃采哀取么估漲價(jià)黃入百賬共方箏式訪進(jìn)上行末核禁算挽。稿納斷稅絮人度能名在憶匯數(shù)算腸清友繳森結(jié)顆束擱前課取掛得敘相舍關(guān)斜發(fā)房誠(chéng)票濱的蓮，隆對(duì)辛上揚(yáng)年暴估翅價(jià)右入穗庫(kù)結(jié)姿轉(zhuǎn)關(guān)損漁益蘋部國(guó)分涼的詳成麥本毯不夢(mèng)調(diào)按增佛應(yīng)遣納蒼稅太所殼得火額；揉在膝匯拋算負(fù)清自繳殿期新結(jié)津束域后挑仍環(huán)未峽取眠得項(xiàng)發(fā)菠票脆的完，奪應(yīng)黎就量估練價(jià)趕入輸庫(kù)結(jié)陡轉(zhuǎn)霸損蜻益勉部麥分樂(lè)的粘成唉本駱調(diào)宗增艱應(yīng)托納撥稅汁所方得網(wǎng)額，坡待砍實(shí)丈際窯取標(biāo)得攔發(fā)面票壞時(shí)岔，擊調(diào)大減敗取鉆得猜年深度脈應(yīng)爽納虎稅際所蔑得搭額點(diǎn)。2塌8一獅般菜處捐理感步牢驟擋：第存一艇，挖如鳥(niǎo)果獲企碌業(yè)蔑當(dāng)妖年母沒(méi)訂有柴取喘得仍發(fā)錢票,但患在捆次士年己企柱業(yè)垃所雪得飛稅海匯阻算竿清填繳利前螺取姑得系發(fā)丘票,該笑項(xiàng)呆成答本鍋費(fèi)肢用悟可鞭以用在價(jià)其猜發(fā)復(fù)生啟年極度盡稅銷前澤扣正除慕，因無(wú)萌需卡納啟稅塌調(diào)培整犧。第拘二周，協(xié)暫防估各入者賬棟的好原連材驗(yàn)料犬或脹其臺(tái)他寸應(yīng)富取充得秩末獎(jiǎng)取遮得偶發(fā)漫票帳的格外秤購(gòu)類存杜貨頓，輩在聚次防年倡申鋤報(bào)付所摩得零稅壺期半滿我之蘆前騰未獎(jiǎng)取旗得幅合破法勿憑票據(jù)碑的粗，無(wú)悠論鈴是疲否售領(lǐng)懼用翁，授或意領(lǐng)違用躬金鵝額醉大謠，蓮或雹是握否傘形醉成暢產(chǎn)劃成紡品飼并柜對(duì)適外竿銷董售下，愚一尚律虜作掏納研稅庸調(diào)姓整羞。2樓9第融三汁，眾匯圖算帶清根繳誦結(jié)菜束步后秧，治企押業(yè)揪取陷得險(xiǎn)了蛇真訪實(shí)韻合聰法零憑咳證矛，如件果掀上昏、句下覽年滑度塘國(guó)咬家鏈的珍企老業(yè)尚所冷得堂稅齊政墾策殲沒(méi)殲有乒發(fā)云生再變頭化滴，正或暑企陰業(yè)英適陽(yáng)用晨的縫稅弄收賭待范遇祝沒(méi)羨有欣差能別葉，秤則落應(yīng)敞可漏予跑作傅納患稅喘調(diào)享減巷；反宵之恐，寨則段不尺得蓬于蹲下浙一沾年寄度健作潮納純稅臨調(diào)息減違，挺下約一貿(mào)年錫度起取辜得務(wù)的眾扣親除金憑沃證主回處溯太至券成洲本稻費(fèi)找用早發(fā)妨生急年竄度癥扣蒜除赴并遺按祝當(dāng)無(wú)年么適乳用盼的鑒稅涉收蠅政售策爽抵占減怨下找一嗓年思度擱應(yīng)器繳難企逝業(yè)廉所姨得舍稅尚。3派02掃.勞習(xí)動(dòng)改保筑護(hù)這支峽出窗稅條前服扣煉除（1）禿勞貧動(dòng)狂保劇護(hù)晶支仇出瞧界買定應(yīng)斷符片合聯(lián)以垮下推條刑件賭：①用扮品坦提饒供歐或復(fù)配更備邊的嗽對(duì)關(guān)象釋為舍本拾企童業(yè)悶任羨職激或釀?wù)咭u受案雇司的解員對(duì)工浙；②用螞品肯具俱有描勞從動(dòng)扎保亮護(hù)昆性壓質(zhì)有，再因握工救作重需擇要繡而或發(fā)炸生飛；③數(shù)愁量厘上用能嫁滿錦足償工順作撇需選要擇即撇可旦；④以實(shí)米物菜形遇式發(fā)慶生暮?！咎崃硎尽繀⑼抟?jiàn)《勞蝴動(dòng)謊防純護(hù)極用秩品啦監(jiān)膜督逼管滅理當(dāng)規(guī)煮定》。3譽(yù)1（2）旋工蝴作址服該飾說(shuō)稅抄務(wù)幸處標(biāo)理●總冊(cè)局【2醉0懲1殖1傾】第3館4號(hào)悄公注告嫂：企嫂業(yè)扁根衫據(jù)檢其憲工兄作從性討質(zhì)恒和床特書(shū)點(diǎn)智，投由徐企衡業(yè)統(tǒng)鏟一掠制午作并腦要集求框員鑄工重工百作蓬時(shí)統(tǒng)估一傭著援裝所真發(fā)萍生搜的敬工評(píng)作賠服愿飾降費(fèi)驗(yàn)用果，翠根臨據(jù)《實(shí)虎施析條凍例》第展二伸十反七羨條紡的敵規(guī)宴定終，趙可玻以稠作唉為像企哲業(yè)合譽(yù)理紹的綢支亡出給繪予皮稅議前孟扣里除探。3擦2●遼啊地附稅沒(méi)函【澤2賄0赴0紅1姓】副6豈4號(hào)屆：第鍬一呼，肯企戲業(yè)濟(jì)、蛛事牲業(yè)涼單窮位厲按旦照置國(guó)扯家疾經(jīng)誘貿(mào)顏部好或趟省引經(jīng)聞貿(mào)學(xué)委規(guī)稼定歇的戚勞蝴動(dòng)漿保添護(hù)術(shù)范嬸圍粗和沫標(biāo)殘準(zhǔn)給杜職并工蝕發(fā)映放找的下勞示保餅性陶質(zhì)鋒的社服兔裝煎，穿不秋征瓦收股個(gè)緒人頭所潑得隸稅齒；鳥(niǎo)對(duì)屬凝于招勞洞動(dòng)躲保罪護(hù)另范蜂圍什但默超獸過(guò)光標(biāo)誕準(zhǔn)給梅職派工標(biāo)發(fā)身放梁的磨勞弄保價(jià)性竊質(zhì)蝴的重服到裝腰，療按蜻照昏國(guó)飼家銀經(jīng)畏貿(mào)雕部鎮(zhèn)或業(yè)省藝經(jīng)眉貿(mào)屯委境規(guī)眨定催的酒標(biāo)這準(zhǔn)踐扣驢除辮，伴對(duì)辛其差刷額喬計(jì)應(yīng)算協(xié)征哲收到個(gè)助人佩所份得幻玉稅；犯對(duì)旗企極業(yè)踐、雄事糕業(yè)研單械位秋發(fā)府給殃職極工握的不貸屬菠于躲勞思動(dòng)怖保及護(hù)挽范委圍電的懂各拖類橋服勻裝，標(biāo)均攏應(yīng)下并懂入惱個(gè)稠人妄的卡當(dāng)每月牧工膨資圾全隆額嫂計(jì)爽算灰征早收陡?jìng)€(gè)嫁人勿所帶得光稅跳。3輛3●遼長(zhǎng)地遲稅嫩函【濁2紫0牧0險(xiǎn)1痛】謀6訴4號(hào)湖：第泛二卻，稼對(duì)削行膝政偵執(zhí)揉法門機(jī)蕉關(guān)模超撤過(guò)駐中恩華林人射民郊共脖和店國(guó)斤財(cái)慮政株規(guī)棵定田的踏時(shí)咐間碑和怨標(biāo)澆準(zhǔn)槽發(fā)虜給死執(zhí)取法恨人茅員覽的右制徹服哥，唉按徒國(guó)籮家輪規(guī)角定躍的港標(biāo)鏈準(zhǔn)號(hào)扣陰除拒，走對(duì)胡其皂差壤額襯并摧入侵當(dāng)早月萬(wàn)工奴資包計(jì)蓬算曠征雙收曉個(gè)朝人俯所腿得龜稅樓；眉對(duì)存行貞政裂機(jī)詢關(guān)諒發(fā)辰放蝕的側(cè)不耳屬院于棕執(zhí)表法者過(guò)望程塑中睬必茄須掃穿肅用顏的鼻服伶裝胃，劍應(yīng)維并掀入溝領(lǐng)屑用籮人址的誓當(dāng)剩月茅工家資號(hào)中武全啞額恥征深收預(yù)個(gè)繁人博所置得絨稅環(huán)。第史三慚，還任棍何象單教位女以截現(xiàn)監(jiān)金滲形件式巨支月付癢給內(nèi)職幼工叔的歸服飲裝架費(fèi)端，練均撿應(yīng)洞并座入鼓職嘆工陵的投當(dāng)掘月摩工款資織中撕計(jì)餓算朱征勤收票個(gè)銹人巴所傭得霜稅膚。3暮43珍5【提都示】工悅作鹽服久不斃屬傭工塔資報(bào)性皂質(zhì)老支皺出饞，賢不扇需獄繳僑納常個(gè)筋人勾所頂?shù)闷龆惏９さぷ鞴~不冶在?！霸└＜估噘M(fèi)捕”擴(kuò)科箭目謹(jǐn)核努算互，領(lǐng)避怨免短按始工枕資1盒4銳%扣泡除綢的折上殲限室；由豆員牧工自盟行文購(gòu)甜置宴并玻報(bào)廢銷記的備服紡裝規(guī)費(fèi)存辮在語(yǔ)不持能橡稅俱前犯列暫支斜或割需今繳漲納曠個(gè)圖人星所詢得畫(huà)稅鳴的點(diǎn)風(fēng)血險(xiǎn)印；不姑需失要沒(méi)統(tǒng)選一扎服恨裝燃的岔崗極位獲員顧工，斯發(fā)翠放臥服筋裝廢視臣為驅(qū)公笨司以支用付肯非貸現(xiàn)柿金指報(bào)腎酬乓，盼應(yīng)摸當(dāng)洽在竊所翁得墳稅律稅賭前凡扣傳除虹，摩但鹽應(yīng)援當(dāng)伶并賺入昆當(dāng)?shù)乖滦喂ぐ栀Y騰扣綠繳階個(gè)許人懲所句得寶稅臭。二過(guò)、硬取劉得頑固神定熄資涌產(chǎn)型財(cái)死稅庭差探異法的婚協(xié)慣同結(jié)管茅理（康一卻）販固艦定春資掌產(chǎn)栽確進(jìn)認(rèn)1消.會(huì)錫計(jì)向準(zhǔn)亦則業(yè)規(guī)輕定◆《固弓定出資慎產(chǎn)沿準(zhǔn)驚則》規(guī)另定悄，檢“烘固斥定緊資返產(chǎn)妻是肚指危同憐時(shí)僚具據(jù)有尺下顛列攔特端征偉的艱有霸形細(xì)資柔產(chǎn)霧：囑（1）哪為螞生稱產(chǎn)緩商獎(jiǎng)品收、胃提抖供齡勞兆務(wù)撞、借出靜租捧或慌經(jīng)言營(yíng)漫管糾理型而坑持饒有迫的值；鑄（2）使劃用葡壽刮命風(fēng)超求過(guò)辟一士個(gè)庸會(huì)豬計(jì)拔年怨度”贊?！豆掏娑ò缳Y隸產(chǎn)涂準(zhǔn)聾則》規(guī)朝定時(shí)，木對(duì)與于湯構(gòu)碑成犧固懸定帝資捧產(chǎn)粘的鏟各千組微成競(jìng)部違分州，梳如弱果撇各趴自獎(jiǎng)具叉有譽(yù)不儉同帶的獄使渣用籮壽撇命翼或剖者戴以彎不粘同右方訪式衫為點(diǎn)企曾業(yè)遵提牌供襯經(jīng)糊濟(jì)茄利姿益仗的欠，限企紀(jì)業(yè)剝應(yīng)瓜當(dāng)痕分熟別撿將希各聲組扣成逃部章分明確欺認(rèn)葬為氧單職項(xiàng)務(wù)固夠定香資豈產(chǎn)捏，子適塔用克不慨同譜折涌舊包率烏或捆折雕舊帖方厚法注。3交62填.稅快務(wù)宋管剝理哪思銜路（1）墻對(duì)李于鼠數(shù)覆量飼多杜、粒單只價(jià)夢(mèng)低鐮的鎖一裹些摟工鳥(niǎo)具姑、府模爛具榴、殺備挖品冠備駐件清、運(yùn)辦咽公喪用要品鏟等按資痕產(chǎn)爬，心有性可朱能泊其使催用位時(shí)使間追超姨過(guò)尤一臉個(gè)絞會(huì)倚計(jì)餅?zāi)杲抖燃芑?良2個(gè)扛月，按但諸企陽(yáng)業(yè)推一欠般維應(yīng)宋基忠于帝重章要殃性尖原雷則方，秘將誘其嶼確臥認(rèn)控周支轉(zhuǎn)招材耕料番，藏在仇使鋸用患時(shí)一行次為性叨攤昂銷湊或戲作爪分潛次碌攤憂銷處膨理嫂。3趴7（2）半企脈業(yè)貧在蹈購(gòu)窯置一稱大等宗珍機(jī)縣器儲(chǔ)設(shè)爽備時(shí)坑，舒企憑業(yè)笛在葡發(fā)夏生翠購(gòu)惰買生行巷為狗之點(diǎn)時(shí)銅，罷應(yīng)化及綢早騎籌鳳劃拜如規(guī)何合將獅各壘組臂成寒部袍分歪分伙別牲確攜認(rèn)肌為盈單這項(xiàng)參固王定閣資騙產(chǎn)點(diǎn)，濕采把用不丟同仆的殘折寄舊縱年但限點(diǎn)和逐方偏法；糠首撇先遮，踏企皮業(yè)束應(yīng)茫在礎(chǔ)購(gòu)旨買瞎合毫同朽上晴明船確澆購(gòu)凍入伶固掙定輔資竿產(chǎn)負(fù)的對(duì)各略組條成構(gòu)部肺分腦及漏其紅價(jià)熱值違，經(jīng)或腎將確銷畏售竄方依的分香項(xiàng)評(píng)報(bào)態(tài)價(jià)驚作尖為喝合背同左附從件。長(zhǎng)其信次仰，答因澇我夫國(guó)只實(shí)泳行層“顧以份票臣控春稅作”婚，串在賞購(gòu)?fù)脳U該貓固社定燭資勾產(chǎn)興時(shí)冷，磚應(yīng)樣要輕求架對(duì)漿方作按互各弦組違成忍部帳分辨及霞其答價(jià)勻值分講別雁開(kāi)另具衫發(fā)模票，謙以顏?zhàn)饕\為適固眠定雨資唉產(chǎn)分吊項(xiàng)刺入健賬短依午據(jù)。3同8（3）壁企綠業(yè)保將嗎與房止屋給建租筑議物混吼合館在樸一悟起嚇的貝部軍分寇設(shè)偽備懲（材如物工牧業(yè)神空抄調(diào)洋、甜監(jiān)史控皆設(shè)元備扶等參）與應(yīng)眨單絲式獨(dú)摩確肯認(rèn)政為粗另希一頌類買固磁定臂資電產(chǎn)宗，丈分肝別蟻計(jì)趨價(jià)戴并抵進(jìn)零行著后采續(xù)蓋計(jì)臘量秘，存因書(shū)這丈些計(jì)資痛產(chǎn)巡壽與為房艇屋脫建流筑宮物亦的教性慚質(zhì)亡、數(shù)用迅途匹、按功的能殃等踐存濁在擠明罷顯票差升別毀，絨會(huì)徹計(jì)儀核欣算早確庸能納合理理伴、捐可憑靠籠地分遷別牛確咱認(rèn)夕和晃計(jì)員量，米那揀么計(jì)泊稅時(shí)縮慧應(yīng)控采奶納內(nèi)會(huì)果計(jì)繁核組算題的殖結(jié)絡(luò)果浸。3喪9國(guó)后稅需發(fā)【脹2禁0湖0歌5俘】子1寸7拌3號(hào)后規(guī)懷定個(gè)，腿為間了慚維溉持涌和滅增飾加追房枯屋先的慣使胃用史功盾能呼或份使楚房稈屋血滿義足靈設(shè)管計(jì)權(quán)要儉求醋，吧凡抽以房戶屋約為竊載澆體溪，估不虹可劣隨廉意副移輔動(dòng)撈的聲附壞屬殖設(shè)呆備就和奶配爛套炸設(shè)餡施，泉如給搭排事水淘、柔采紐奉暖恩、光消宜防葉、罪中視央括空腳調(diào)膀、齊電攜氣濫及基智朵能正化攻樓唯宇遣設(shè)幟備等等，廣無(wú)尺論磚在膚會(huì)復(fù)計(jì)迷核易算煉中爛是籮否完單碧獨(dú)幻玉記皮賬泄與賤核祥算母，蒙都曾應(yīng)清計(jì)拔入趨房裳產(chǎn)推原桐值葉，場(chǎng)計(jì)窮征匪房師產(chǎn)搖稅灘。4后0（4）蜘關(guān)叨于辜需校要雁裝術(shù)修武的磁固擴(kuò)定深資染產(chǎn)燦，椒要液考僵慮魯入森賬月價(jià)突值帶的暖確籍定哭對(duì)謀企繪業(yè)隆所拼得野稅半和備房宮產(chǎn)迷稅無(wú)的傳影旱響原年國(guó)挎稅稀函【暮2曉0裕0匆0娃】末7變0部4號(hào)文輩件中迅則烘規(guī)鴨定石：猴“稅外符商龜投燃資缸企豎業(yè)上和梁外掏國(guó)看企故業(yè)隨發(fā)淋生帝的李房從屋丸裝暗修描費(fèi)慰，律凡房酷屋半產(chǎn)勢(shì)權(quán)屬慣于剩本其企慰業(yè)有擁弓有翠的白，萌其投麥入培使宋用珍前所蓄發(fā)朋生剛的皺房絮屋芹裝香修帶費(fèi)職，霸應(yīng)并蘭入浮房番屋若價(jià)董格，伸按棟照跡稅接法愛(ài)所磨規(guī)釣定雖的索房兄屋固參定貢資土產(chǎn)私折段舊性年激限軋計(jì)秘提淋折繭舊；關(guān)鈴于帽房好產(chǎn)琴稅販的把計(jì)瓜稅懇依訴據(jù)固，瀉國(guó)翁稅列發(fā)【郊2傳0臺(tái)0耀5掌】已1溫7侄3號(hào)番文乒的歪規(guī)她定錢，激對(duì)錄附我屬膜設(shè)忘備巷和繭配飛套亡設(shè)冒施開(kāi)中劃易累損甲壞俯、疲需括要快經(jīng)尾常級(jí)更雷換寶的匯零昌配輕件臟，亞更自新俱后損不霸再浮計(jì)喇入宅房日產(chǎn)寶原吉值云。4秋1（鞋二劈燕）搖增統(tǒng)值稿稅撓進(jìn)辮項(xiàng)說(shuō)稅決額嫩的鞠管應(yīng)理【提村示】固為定討資題產(chǎn)修增短值蜂稅狐進(jìn)淡項(xiàng)佛稅蘭額花抵俱扣素仍洋然剝強(qiáng)撐調(diào)匹兩傭點(diǎn)灶：舊一譜是毀“子反益列和舉汽”跌，辦二魔是典“辮用便于朝”虛；“震反苦列挖舉莊”愁是產(chǎn)指哪凡慮是未未遠(yuǎn)納渴入拾條欣例允第肝十制條限范目圍摟的般均印可吹以襯抵滲扣黑；“瞇用嘉于桶”使對(duì)碗固趙定玻資揪產(chǎn)角來(lái)勤說(shuō)津是賭指專迎用于迅非倘增槍值掘稅壇應(yīng)乒稅淘項(xiàng)希目迫、悔免若征令增貼值扎稅兄項(xiàng)費(fèi)目按、諒集斧體冒福候利蒸或巨者根個(gè)憑人蹤蝶消指費(fèi)籍的遮固苗定策資擦產(chǎn)蛙不稀能忘抵傲扣惱。4育21芳.稅怪法惰規(guī)鈴定◆財(cái)煮稅【什2扭0隔0所9丙】嗚1煤1辮3號(hào)壁規(guī)陷定欲，求以建稠筑劣物屈或僅者暈構(gòu)世筑華物漏為竟載儀體她的涼附蹲屬丑設(shè)挽備慶和畝配臣套笑設(shè)治施，套無(wú)麻論粗在斬會(huì)續(xù)計(jì)址處甲理角上底是躁否闊單顧獨(dú)改記韻賬作與筍核污算微，偶均角應(yīng)佳作幅為忙建辦筑帝物遲或足者柳構(gòu)盾筑盼物菠的智組躺成柴部姻分氧，唯其脂進(jìn)快項(xiàng)黑稅率額綁不括得剩在傘銷研項(xiàng)恐稅死額怕中修抵謊扣講。附歐屬駕設(shè)旬備悲和款配望套蒜設(shè)挨施綿是運(yùn)指跑：鹿給膨排徹水恐、哥采跨暖寄、擱衛(wèi)且生定、云通裕風(fēng)碗、粘照克明編、規(guī)通閑信學(xué)、度煤聚氣劇、督消匆防述、腰中否央氣空仗調(diào)凝、覺(jué)電太梯縱、距電學(xué)氣摸、鈴智均能莊化移樓按宇答設(shè)染備釣和抵配格套陳設(shè)六施。4棗3財(cái)訂稅【適2版0倍0獎(jiǎng)9羞】攪1鵲1小3號(hào)棚規(guī)容定:所利稱下建魯筑拌物算，伐具挑體班為《固間定嶄資墳產(chǎn)食分陣類丹與由代副碼》（G興B犧/禽T暗1湊4轉(zhuǎn)8灰8獎(jiǎng)5逮-逢1顏9閉9器4）中昨代陡碼插前愚兩鼠位提為規(guī)“0候2”娘的脆房抄屋尋；所埋稱財(cái)構(gòu)摔筑隊(duì)物宏，冬具嘆體央為《固覆定漂資倆產(chǎn)屯分羽類足與蠻代以碼》（G語(yǔ)B批/蜓T寫1吃4哥8昌8塵5寫-勉1疏9因9序4）挺中瞧代喉碼浩前查兩栗位邊為樂(lè)“0隊(duì)3”架的負(fù)構(gòu)大筑浮物嚴(yán)；所霧稱我其情他旁土攏地懸附聞著殿物謀，財(cái)是深指久礦念產(chǎn)武資脊源債及醫(yī)土款地灶上恨生槐長(zhǎng)疑的秒植灑物啊。4以4財(cái)逃稅【耕2寇0沙0哥9折】后1雹1跨3號(hào)述中對(duì)的《固齊定中資尋產(chǎn)械分挨類致與薯代閱碼》（G和B徒/冊(cè)T舞1境4畝8跌8份5弱-約1菊9覺(jué)9第4）貝已處經(jīng)昌被《固噸定牢資百產(chǎn)歉分油類趕與鄭代丹碼》（G融B挺/百T他1認(rèn)4篇8暴8梁5牽-桶2勁0蕉1其0）軟所件替橫代值，騾新孔標(biāo)緞準(zhǔn)凈已匯于2市0鳥(niǎo)1惠1年5月1日并起痕正被式緣瑞實(shí)疤施延?！咎崧肥尽吭诿阈虏貥?biāo)柜準(zhǔn)口中汗，闊對(duì)銹于殼工罰業(yè)粗用歸槽虜、銅池穴、忽罐辨、爐塔尋、讓井俘等傭的汁部冶分練分塞類山已謊由流舊簽標(biāo)驕準(zhǔn)1級(jí)9暢9石4中傘的曲“葡土鄉(xiāng)豐地箭房欄屋汗建殃筑撥物鹽”禍大佳類迫改首為垂“享專肆用頌設(shè)悉備麥”午大個(gè)類傘。挪如洪果薄從芝增年值蓋稅植原筋理稀上貼來(lái)依講來(lái)，給劃亞入由新折標(biāo)笑準(zhǔn)潛的零槽黨、凈池某、霜罐梅、畜塔醋、沈井黨等隆是晉可腐以搏按華專贈(zèng)用莖設(shè)缸備臂抵茅扣日的悉。4昂5【提塔示】依溉據(jù)皇上而述盤規(guī)椅定慨，寸企霜業(yè)蔬應(yīng)響正瓶確稠區(qū)惰分不傘動(dòng)饅產(chǎn)驅(qū)或息不豈動(dòng)往產(chǎn)累在坦建切工萍程與非診不紹動(dòng)渣產(chǎn)支或貴不醋動(dòng)洞產(chǎn)狗在彼建遲工教程的定范鑰圍坡。秤但慰實(shí)涌務(wù)甲中廢兩逆者億有你時(shí)印并妨非盈一塵定淹是問(wèn)非珠此規(guī)即夜彼搭關(guān)調(diào)系狀，駝不額同之的艙業(yè)致務(wù)崇處岸理顏方款式御和禍會(huì)絲式計(jì)粱處火理掘辦犁法劫可仇能捎會(huì)檢產(chǎn)魂生壓不輛同隸的雖稅折收愉結(jié)腰果阿，熊企低業(yè)織財(cái)?shù)瓌?wù)找人解員站在踢投少資炭預(yù)教算殺環(huán)幣節(jié)便就卵需晝要城區(qū)殲分菜，秋比緩如他安果裝陽(yáng)一顛套孤大陸型肝生逐產(chǎn)吃流金水睛線省，諸需御要絡(luò)使攔用佳特萄種任電公線彈電設(shè)纜柔。4語(yǔ)62腸.具交體家抵帖扣趨范職圍第世一夏，財(cái)監(jiān)沫控靜設(shè)草備砌抵蠶扣唐問(wèn)亦題◆河補(bǔ)北齊省掛國(guó)揀家叨稅超務(wù)撤局下公下告2足0常1橡1年咐第7號(hào)滋規(guī)美定注，手根健據(jù)蛇財(cái)紹稅【狐2殺0疾0掩9貞】磚1垮1閥3號(hào)桶規(guī)頸定室，吹監(jiān)覆控強(qiáng)設(shè)秩備疫作摟為因智進(jìn)能材化戲樓處宇額組好成窗部岔分換時(shí)米，興其那進(jìn)狡項(xiàng)虎稅賠額保不駝得倉(cāng)抵飛扣親。4靠7【提安示】監(jiān)肢控但設(shè)中備篩在《固喪定祥資譜產(chǎn)呀分攻類沿與異代刷碼》（G劣B主/鎮(zhèn)T坊1看4集8師8介5航-俯1據(jù)9六9戚4）帆中您的買代踏碼橋前嬌兩慣位擁為7剃0，蠟屬計(jì)于稻廣時(shí)播浴電民視舉設(shè)范備修。奪因撐此躍，爆若斥不顧以疾建容筑靜物帶或任者傭構(gòu)伙筑桑物料為消載悶體步，倘其娘進(jìn)欺項(xiàng)度稅鴨額影可忍以盲在犯銷頭項(xiàng)勞稅成額盈中請(qǐng)抵羊扣殿。若硬監(jiān)效控琴設(shè)掏備獸以前建湯筑板物連或黃者大構(gòu)鐘筑持物齡為若載屠體資，蜜屬永于盆智浩能我化往樓植宇程設(shè)來(lái)備服（距安貍?cè)e防更范捎監(jiān)隊(duì)控董系淡統(tǒng)晴）久，運(yùn)無(wú)宿論除在術(shù)會(huì)魚(yú)計(jì)艇處音理樣上捆是足否郊單掀獨(dú)桿記陜賬換與夕核協(xié)算扒，濟(jì)均伴應(yīng)燃作睬為敘建畢筑思物晨或影者柏構(gòu)駝筑參物悅的共組洽成婆部紹分講，怠其掛進(jìn)徹項(xiàng)終稅搞額階不旱得蹦在翼銷木項(xiàng)炊稅塘額悟中繪抵鼻扣鏟。4煉8第自二臟，游管勇道土進(jìn)澆項(xiàng)商稅亭抵爸扣賄問(wèn)姨題《固僅定丟資孫產(chǎn)肚分雄類郵與術(shù)代價(jià)碼》中說(shuō)水胖利你管拍道蔽和紋市徹政袍管魚(yú)道擦分普類點(diǎn)代評(píng)碼痕為馬“0絡(luò)3”籃，含輸港送知管邪道廈分尺類尼代胖碼遲為艱“0柳9”航，果其絮中內(nèi)輸暫送諸管匯道冰包斑括網(wǎng)：輸緊水慣管曬道蠻、癢輸奏氣剖管痰道、懸輸悶油植管稿道形、抹管只道思輸家送琴設(shè)俯施練以灰及那其摧他律輸輪送切管符道轟。因叮此駁，頓一隔般涼企例業(yè)養(yǎng)生稿產(chǎn)捉中欣所苗使亂用免的毒輸冰送改管拴道據(jù)不嘩屬律于黨不惠動(dòng)赤產(chǎn)氏范置疇蘇，快其裹進(jìn)虎項(xiàng)蘇稅哨額嘗可論以推抵境扣遞；靈但臭企壯業(yè)便建萬(wàn)筑伏物螺內(nèi)什的減采改暖競(jìng)用樓管撿道堂以愧及稍消徑防箏用節(jié)管評(píng)道甩其誦進(jìn)糊項(xiàng)怖稅只不破得乘抵奇扣揉。4洪9（庭三坐）精自謊行產(chǎn)建株造黃固這定它資墾產(chǎn)嘆試城運(yùn)田行挪期肆間退產(chǎn)循生村的湊收事入口財(cái)殖稅乏處識(shí)理1剖.會(huì)慕計(jì)頭處窄理（1）浴在清建昂工屢程妖進(jìn)蛾行廁負(fù)燃荷畏聯(lián)確合蠶試扶車督發(fā)俊生渴的碧費(fèi)低用借妙：腰在田建玻工貓程嶄（所待魚(yú)攤閃支掘出青）貸貼：翅銀倡行蹄存絡(luò)款汗、磨原振材糠料巡壽等模；5乎0（減三歪）美自役行兆建宇造傲固挪定攀資渠產(chǎn)燙試姜運(yùn)基行雨期戲間夢(mèng)產(chǎn)柜生惕的濾收榜入側(cè)財(cái)挖稅仔處簡(jiǎn)理（2）伏試?yán)总囅バ畏懦蓹?quán)的州產(chǎn)閘品日或墳副幸產(chǎn)粒品茫對(duì)費(fèi)外箭銷久售萌或蝦轉(zhuǎn)乞?yàn)榭鄮?kù)冬存圾商暑品污的借肯：典銀站行放存幟款掀、閃庫(kù)旋存周商舌品燒等貸醫(yī)：星在艇建欄工個(gè)程叔（歡待定攤驅(qū)支戶出茂）應(yīng)倚交謙稅撿費(fèi)—應(yīng)雪交科增局值熱稅梳（侵銷兔項(xiàng)周稅滾額州）5框12舒.稅賽務(wù)神處資理◆國(guó)濱稅表發(fā)【犬1位9姿9搜4券】餓1累3棗2號(hào)證文奏（全失旦效療）《國(guó)到家給稅娛務(wù)貢總置局華關(guān)陰于篩企鍬業(yè)繭所度得露稅信若月干麻問(wèn)蠻題昆的械通擴(kuò)知》曾肆規(guī)戲定：企澆業(yè)火在宋建位工神程飛發(fā)煎生工的古試炎運(yùn)修行小收王入務(wù)，撿應(yīng)并碰入問(wèn)總蓮收辯入嫩予晝以騙征存稅，覺(jué)而不膽能太直暴接蛙沖鏡減猛在啄建席工引程匠成者本財(cái)。◆《般企饅業(yè)呀所棚得牢稅忍法》第民六鋒條晚規(guī)榨定程，舍企冶業(yè)占以灑貨分幣阻形姿式坡和躬非鄉(xiāng)豐貨災(zāi)幣乘形口式某從各友種盈來(lái)準(zhǔn)源取刃得帝的廊收啞入也，魚(yú)為毛收看入稱總淺額協(xié)。5變2◆晉命國(guó)當(dāng)稅班函【半2轎0呆1閘1嗎】允2彼2完4號(hào)冬規(guī)銹定掛：（1）疾根暴據(jù)《中棕華鏈人回民筑共帆和禽國(guó)持企昂業(yè)遠(yuǎn)所毯得腥稅牢法》第苗六嫌條問(wèn)的脫規(guī)哥定墾，潑企忘業(yè)滲取賢得笑的孩在棋建氣工室程接試鄭運(yùn)偷行仍收勢(shì)入襖應(yīng)膏計(jì)濁入沾收拘入烈總意額姻。（2）悄根杏據(jù)《中努華壤人翁民鹽共禁和吐國(guó)汽企槍業(yè)復(fù)所貝得騙稅托法》第嫂八收條般的性規(guī)暮定路，雨企勢(shì)業(yè)竟實(shí)頂際綢發(fā)郵生界的寒與廁取菠得互在醬建像工暴程仆試畜運(yùn)蠟行捐收距入相巡壽關(guān)條的火、瞇合倡理追的姥支么出視，敲包柔括淚成推本弊、啊費(fèi)腦用海、副稅掙金貴、批損您失負(fù)和忘其他他進(jìn)支巷出，憐準(zhǔn)為予酸在瓦計(jì)呈算即應(yīng)議納腹稅潑所違得夾額倍時(shí)糕扣鞏除追。5微3【案狂例】某揮企衡業(yè)博固采定裳資蝴產(chǎn)租價(jià)竊值1億陡元忘，爺試日運(yùn)圈行幅收悄入5附0旬0萬(wàn)蒸元底，鄉(xiāng)豐耗剛用物原慮材注料3屑5存0萬(wàn)拖元嚼，咱會(huì)槍計(jì)湊上鄉(xiāng)豐一桿般竹沖蛙減竿固苗定糠資頑產(chǎn)礙價(jià)念值盒，丘即籌：仍重盛建院后灰固帆定丹資棉產(chǎn)育價(jià)勝值利為9贈(zèng)8膽5視0萬(wàn)翅元景。要而繭稅訊法候?qū)μ酥葸M(jìn)啟行助調(diào)牙整躬，濕固艙定瞧資贏產(chǎn)界計(jì)然提總折扇舊叔的箭計(jì)猛稅希基斃礎(chǔ)氧為1億西元仗，糞不剩需芹要冒沖夜減母，顫因竟此慚納層稅遼調(diào)懶減裳由歪此者而嶄來(lái)犬的方固剩定順資朝產(chǎn)受折蓋舊幫，差同唉時(shí)幅在蛛納矮稅恭申丘報(bào)慶表否附橡表城三灰第1祥9行鉛納喚稅羞調(diào)臂整未試碎運(yùn)價(jià)行時(shí)凈伸收和入1貿(mào)5違0萬(wàn)坡元早。5袖4【提早示】鑒快于轉(zhuǎn)該灰項(xiàng)霉差肯異酸調(diào)憲整鴿工悉作須較匹為厘繁餃瑣溝，兇有堅(jiān)些醬大肢的鹽企類業(yè)蜂集組團(tuán)惰專面門恒作飄出溉內(nèi)東部夏規(guī)逮定引，試騎運(yùn)烘行奶收嘗入視一仙律漆作沿為腳收鑄入戲、忽成床本承處供理，不巴與薄稅那法訂造紗成冶可師能融的嶄差演異刪（臉當(dāng)絡(luò)然球部虎分膊稅碌務(wù)教機(jī)侄關(guān)忠認(rèn)安可魚(yú)會(huì)逮計(jì)蛇沖剛減凡成弱本癢的浸規(guī)孩定瓜）。5眉5（淺四誓）推犧倒繡重禁置固苗定改資臟產(chǎn)刑的肌財(cái)?shù)鄱惗烟幷ダ?關(guān).會(huì)輝計(jì)休準(zhǔn)兔則穴規(guī)灶定《企憑業(yè)膨會(huì)圍計(jì)瞧準(zhǔn)癥則—固出定序資恨產(chǎn)》第2遭1條顯規(guī)唇定掘，濱固際定頓資盟產(chǎn)甩滿城足看下任列簡(jiǎn)條乎件歉之煉一銅的易，要應(yīng)戀當(dāng)丟予頃以利終基止婆確勉認(rèn)緣瑞：具（1）四該析固唯定皆資辣產(chǎn)若處姥于變處藥置狠狀射態(tài)唱?；瑁?）刻該擱固傾定幻玉資街產(chǎn)師預(yù)項(xiàng)