所得稅財(cái)務(wù)會(huì)計(jì)與管理知識(shí)

第6章所得稅會(huì)計(jì)

假定：某企業(yè)2012年收入總額100萬(wàn)元，成本30萬(wàn)，其中因造成環(huán)境污染被環(huán)保部分罰款10萬(wàn)元，其他條件暫不考慮。會(huì)計(jì)利潤(rùn)＝100－30＝70萬(wàn)元應(yīng)稅稅所得額=100-20=80萬(wàn)（或者＝70＋10＝80萬(wàn)）應(yīng)稅所得稅=80*25%永久性差異1.性質(zhì)會(huì)計(jì)與稅法因“收支確認(rèn)口徑”的不同而產(chǎn)生會(huì)計(jì)按規(guī)定作收益或列入費(fèi)用損失，但按稅法規(guī)定是不作應(yīng)納稅所得額及不允許列入費(fèi)用損失抵扣應(yīng)納稅所得額的部分。2.如何查找?利潤(rùn)表項(xiàng)目是否有：1）稅法不允許列入成本費(fèi)用的而列入了（如行政違法支出）2）會(huì)計(jì)按規(guī)定列入了收益，但稅法卻允許不計(jì)所得稅的（如國(guó)債利息收入）3）成本費(fèi)用超過了規(guī)定標(biāo)準(zhǔn)的（如業(yè)務(wù)招待費(fèi)、廣告費(fèi)、職工薪酬等）應(yīng)紋交助所滔得描稅=國(guó)應(yīng)箏納頌稅蟲所膨得嶄額期*繭2宜5陳%會(huì)推計(jì)迅利摩潤(rùn)末＋廳納膊稅減調(diào)五整臥增藥加鑼額集－臣納廉稅漆調(diào)飄整飯減坦少屢額在潛計(jì)時(shí)算啦應(yīng)冬交片稅厘費(fèi)慢—栽應(yīng)鋪交陳所怎得膨稅駛時(shí)翁應(yīng)訂注閘意恰的獅問揀題牢：1桐.際不咱征管稅騾收造入2疼.脊免引稅母收典入2允.持費(fèi)戴用蓄扣到除反限戴額3匆.怖不級(jí)能童扣芬除款的巷項(xiàng)祝目不浴征甲稅濫收溜入（違1邁）搖財(cái)鉛政蛋撥匆款煌。（升2意）趙依林法阿收算取矩并帽納畜入摔財(cái)菊政各管臥理敢的裝行智政域事小業(yè)床性廚收磁費(fèi)腫、線政負(fù)府懶性啄基骨金傾。（齡3刻）男國(guó)旨務(wù)膠院階規(guī)巡壽定窯的欠其介他照不荒征致稅疫收脆入壓。如澤：任專腳項(xiàng)燒用群途呆財(cái)堂政緞性駝資盟金免炎稅盜收祝入（茅1馳）釀國(guó)叫債瞎利艇息姓收第入指。（待2膽）伏符艱合漏條疤件稠的馳居卷民江企案業(yè)蝴之恒間檢的研股椅息慘、愁紅拘利阿等之權(quán)逝益從性辣投估資飯收貓益肚。（債3息）梨在絮中驕國(guó)錢境奔內(nèi)這設(shè)鋸立擦機(jī)咐構(gòu)閘、耳場(chǎng)淹所套的吸非恢居穗民文企殊業(yè)喝從跪居拒民大企地業(yè)努取陪得奸與缸該臺(tái)機(jī)挨構(gòu)志、儲(chǔ)場(chǎng)泳所察有喊實(shí)銀際悟聯(lián)脅系曉的枕股煙息胖、脹紅幸利策等陷權(quán)遮益淺性辜投蜘資束收老益滅，蹈但率不怖包崖括欲連利續(xù)裹持團(tuán)有暫居超民泊企軌業(yè)莫公移開喝發(fā)賞行貫并嗓上晃市茫流每通朱的季股魯票驗(yàn)短綱于貍1蓋2敞個(gè)晚月論取奇得閃的液投屆資級(jí)收朋益寸。（屑4川）軋符糖合拾條欠件冠的誤非沖營(yíng)介利叢組以織始的名收驕入愈。項(xiàng)目扣除標(biāo)準(zhǔn)備注工資薪金合理原則據(jù)實(shí)扣除現(xiàn)金或非現(xiàn)金形式的勞動(dòng)報(bào)酬職工福利費(fèi)Min(發(fā)生數(shù)，14%*工資總額)必須是實(shí)際發(fā)生數(shù)工會(huì)經(jīng)費(fèi)≤2%*工資總額必須有工會(huì)專用收據(jù)職工教育經(jīng)費(fèi)Min(發(fā)生數(shù)，2.5%*工資總額）必須是發(fā)生數(shù)/超過部分結(jié)轉(zhuǎn)以后年度業(yè)務(wù)招待費(fèi)Min(60%*發(fā)生額，5‰*營(yíng)業(yè)收入)與生產(chǎn)經(jīng)營(yíng)活動(dòng)有關(guān)廣告與業(yè)務(wù)宣傳費(fèi)Min(發(fā)生數(shù)，15%*營(yíng)業(yè)收入）實(shí)際發(fā)生數(shù)/超過部分結(jié)轉(zhuǎn)以后年度公益性捐贈(zèng)Min(發(fā)生數(shù)，12%*利潤(rùn)總額）不宇得閑扣膚除毯的辦項(xiàng)象目1肥.繁向乳投枝資薯者部支井付街的崗股芽息盾、值紅所利鐘等趁權(quán)態(tài)益懼性鉤投堤資補(bǔ)收冊(cè)益從款錄項(xiàng)油；2謎.撫企廁業(yè)撈所默得帝稅筒稅悄款耍；3.顆稅塌收夾滯傅納它金他；4.蒼罰為金頃、謹(jǐn)罰偏款訓(xùn)和膝被慮沒影收招財(cái)卸物爽的鹿損犧失朱；5屯.瓦超蓬過堤公盛益點(diǎn)性損規(guī)菌定趕以怕外看的汪捐渣贈(zèng)戰(zhàn)支勒出吸；6磨.贊揪助莖支甘出狡；7養(yǎng).未歐經(jīng)躺核擱定沒的纏準(zhǔn)祖?zhèn)涠鸱Э鄢龃危?似.鬧與謝取既得棗收騰入駛無(wú)幻玉關(guān)青的裳其鋤他絨支蔥出。1腐0某香企牌業(yè)微為資居勝民陪企簡(jiǎn)業(yè)芝，刷2腐0陽(yáng)1斬1繪年即發(fā)鍛生暖經(jīng)成營(yíng)擺業(yè)霧務(wù)接如爽下帶：雕（泊1血）兩取頌得媽產(chǎn)嘴品賣銷綁售呢收說入趕4百0打0晴0大萬(wàn)連元是；勿（脾2易）腎發(fā)柴生香產(chǎn)禁品跑銷曾售哲成趙本扁2上6嘩0賤0爪萬(wàn)愧元哪；蟻（條3公）接發(fā)先生號(hào)銷迫售滑費(fèi)遺用臂7會(huì)7獻(xiàn)0叮萬(wàn)匠元借（育其疼中暖廣用告爹費(fèi)鵝6懇5版0蠻萬(wàn)乖元鬧）源；弓管暢理扔費(fèi)叨用們4芽8驢0送萬(wàn)熟元孤（帖其弱中凍業(yè)默務(wù)頸招萄待鑒費(fèi)餓2額5竿萬(wàn)紗元管）賄；窩財(cái)犧務(wù)聰費(fèi)扯用屑6銷0濾萬(wàn)投元拖；慣（閉4幟）罵銷麻售福稅歸金癥l趨6鈴0濤萬(wàn)蹄元床（買含牌增澇值鳳稅磨l皇2異0盲萬(wàn)謹(jǐn)元套）生；慚（劫5昨）貞營(yíng)義業(yè)效外悠收扒入形8斤0酸萬(wàn)句元秩，辛營(yíng)蝴業(yè)膛外勇支茅出領(lǐng)5襲0庫(kù)萬(wàn)貍元珠（注含百通給過臭公蠻益券性木社需會(huì)粥團(tuán)栗體狀向貓貧狹困終山精區(qū)艙捐再款躲3格0超萬(wàn)麗元閑，得支升付揭稅夫收洽滯病納正金產(chǎn)6騰萬(wàn)鋒元扛）害；扔（億6蕩）習(xí)計(jì)遙入扇成羊本老、滅費(fèi)盆用枕中晝的巷實(shí)染發(fā)倡工躍資監(jiān)總毯額菊2楚0蘋0朽萬(wàn)泥元差、緣瑞撥鋤繳感職朋工搞工課會(huì)梳經(jīng)戰(zhàn)費(fèi)積5緞萬(wàn)釣元魄、各發(fā)奴生魔職釀工索福圣利運(yùn)費(fèi)抓3盛1護(hù)萬(wàn)捏元露、叉發(fā)易生真職史工糾教秀育茂經(jīng)滴費(fèi)曬7鼻萬(wàn)會(huì)元叼。踐要量求徹：河計(jì)毯算霧該歉企眠業(yè)創(chuàng)2萌0洋1鐘1程年裁度畝實(shí)抓際榨應(yīng)迅納舒的腦企辰業(yè)礙所刮得皇稅。1拉1【吧答橫案喘】（踐1疑）張會(huì)菊計(jì)瓣利穩(wěn)潤(rùn)繭＝倚4煤0塌0賠0始＋些8本0屯－遠(yuǎn)2增6度0著0字－故7輸7陪0纖－鍬4蛋8康0讓－擋6盡0輕－撐4趨0貍－慰5宜0辰＝江8捎0保（喚萬(wàn)如元崗）（劃2誕）枝廣忍告伸費(fèi)云和誤業(yè)跪務(wù)配宣樓傳麻費(fèi)宅調(diào)脅增檔所視得垃＝帥6栗5直0綱－絮4棗0制0鮮0添×助1憂5菜%設(shè)＝蘆6正5陶0尺－棟6港0妻0積＝旗5擇0極（滅萬(wàn)澆元爺）（技3僑）紙業(yè)促務(wù)墳招屬待鍋費(fèi)族調(diào)急增臣所植得架＝姜2偽5治－漸2稱5俗×蹦6般0花%從＝叮2牲5懼－隆1物5教＝粗1市0智（棕萬(wàn)甜元敬）鬼因搭為橫：4拘0宇0擾0錄×姓5窯‰霞＝逢2阻0圈（松萬(wàn)啞元有）塌大盈于蹦2時(shí)5用×經(jīng)6見0淘%根＝饞1段5俱（姿萬(wàn)柜元棗）（稈4塞）辦捐練贈(zèng)燦支斜出惱應(yīng)養(yǎng)調(diào)攪增堂所采得＝濫3宰0步－接8制0貧×財(cái)1踏2含%罷＝臉2部0賭.哈4瘋（臂萬(wàn)穗元倡）探（素5誤）昌工烏會(huì)呆經(jīng)極費(fèi)痰應(yīng)太調(diào)微增殺所友得＝螺5角－留2裙0悟0柄×薪2啊%扎＝扎1杯（慶萬(wàn)喇元賞）歪（轎6徑）瘡職題工畢福濟(jì)利旋費(fèi)支應(yīng)行調(diào)乎增員所舉得＝沸3暮1沸－隊(duì)2符0窩0截×否1仿4茅%稻＝舞3熱（賠萬(wàn)媽元?dú)ぃ┡啵ɑ?雪）秋職銜工駝教枕育匪經(jīng)誰(shuí)費(fèi)抬應(yīng)杰調(diào)樣增惰所姥得＝距7彩－送2鬼0呢0銀×韻2保.抗5毫%唇＝葬2臨（派萬(wàn)敏元蠅）即（蕉8墨）伍應(yīng)假納啦稅芽所元得披額＝工8侵0律＋沖5饑0欠＋倆1艙0里＋改2擺0館.偷4違＋科6倉(cāng)＋婚1娘＋敞3浪＋豬2＝半1決7誕2某.輛4閱（最萬(wàn)冤元健）（浙9幟）識(shí)2仍0霸1悄1頸年禿應(yīng)墾繳糟企抵業(yè)國(guó)所消得跌稅＝遵1曲7驅(qū)2撥.界4愿×忽2守5持%坊＝芳4朱3微.福1喪（勒萬(wàn)決元素）暫幣時(shí)蹈性飛差蠟異說豪的符通貓俗冊(cè)點(diǎn)現(xiàn)旋在志不堆交攏，喉以游后掏要伐交—投—毅應(yīng)蠟納療稅癢暫桌時(shí)核性蓄差殊異現(xiàn)枝在鋒多誕交頓，甩以象后升少法交—磚—頃可粉抵點(diǎn)扣瞞暫廳時(shí)廟性績(jī)差憂異第蠢1既節(jié)閱所費(fèi)得籃稅兆會(huì)堪計(jì)獸概彎述一望、傘所捕得寄稅堅(jiān)會(huì)鐵計(jì)后的電特俗點(diǎn)從資纏產(chǎn)竊負(fù)謹(jǐn)債斧表出共發(fā)運(yùn)，痛通勞過芽比烏較贈(zèng)資但產(chǎn)孕負(fù)絡(luò)債躁表繭上駱列壇示圖的禿資康產(chǎn)企、箱負(fù)悅債朋按商照迫企法業(yè)印會(huì)及計(jì)產(chǎn)準(zhǔn)顫則籍規(guī)般定柏確戰(zhàn)定伐的賬染面咽價(jià)胃值與焰按動(dòng)照及稅席法乒規(guī)兵定智確瓦定濕的計(jì)田稅賣基渡礎(chǔ)，嗎對(duì)光于思兩臨者僑之手間渾的隆差榆額胳分戰(zhàn)別應(yīng)綠納核稅郊暫名時(shí)犯性居差袋異和可毯抵掙扣魚暫?jiǎn)蕰r(shí)董性爭(zhēng)差屋異，賭確議認(rèn)召相蜘關(guān)副的遞嶺延澇所少得命稅插負(fù)繭債與遞親延蘿所幫得及稅悉資更產(chǎn)，瘋并美在睡此偽基扎礎(chǔ)食上肅確脊定脹每卡一撫期狹間跌利痛潤(rùn)斑表宴中諸的在所賣得縮慧稅緒費(fèi)悉用倉(cāng)。應(yīng)辱納找稅箏暫買時(shí)敞性虹差攝異一偶項(xiàng)臣資戀產(chǎn)乓的膊賬周面脹價(jià)鼠值尸代牛表虛的市是某未鎖來(lái)恢經(jīng)鮮濟(jì)霞利每益盜的旬總乞流計(jì)蘿稅嗓基臭礎(chǔ)廳代問表耳的菊是島一貍項(xiàng)亭資體產(chǎn)渠在我未蝕來(lái)耐期悶間王可猶予凱稅茄前叢扣孫除辰的贈(zèng)金鮮額資稍產(chǎn)歡的魄賬擺面爸價(jià)雅值大壩于其奴計(jì)組稅永基滔礎(chǔ)底，贏那據(jù)么育從杰會(huì)歇計(jì)煮角之度因看蒼，曉資攀產(chǎn)育的妖未會(huì)來(lái)薯經(jīng)閣濟(jì)億利博益鼻的嫌流四入惑更間大那，這摩部單分票是貫未氣來(lái)咳要烘交紋稅虧的菠，基就蘋是泉“乏未斃來(lái)尸應(yīng)裁納鏡稅寸”，射這錘部拆分量差丑異撲即會(huì)應(yīng)坊納柜稅媽暫族時(shí)省性昨差呆異例透如渾：一熟項(xiàng)北固侮定轉(zhuǎn)資音產(chǎn)洪賬天面階價(jià)隙值威為犧2臥0悶0桿萬(wàn)覽元芳，加計(jì)山稅呆基委礎(chǔ)歲如駛果俘為毛1蜂5墓0啦萬(wàn)挽元兩拼者局之唐間買的咽差雹額睛會(huì)幅造西成腦未摟來(lái)貴期橫間顧應(yīng)迎納的稅伯所撕得翁額總和鬧應(yīng)孤繳哀所陳得描稅吸的皇增憑加遙。綿在灰其雹產(chǎn)零生點(diǎn)當(dāng)苗期逝，定在長(zhǎng)符敵合斧確威認(rèn)很條元件慚的在情半況止下貨，維應(yīng)價(jià)確攏認(rèn)獎(jiǎng)相愉關(guān)匠的遞察延投所噸得催稅闖負(fù)遭債1.性質(zhì)指一項(xiàng)資產(chǎn)或負(fù)債的計(jì)稅基礎(chǔ)與其資產(chǎn)負(fù)債表賬面價(jià)值的差額。2.如何查找資產(chǎn)負(fù)債表中是否有：資產(chǎn)項(xiàng)目和負(fù)債項(xiàng)目的賬面價(jià)值偏離了計(jì)稅基礎(chǔ)；（1）以會(huì)計(jì)準(zhǔn)則為基礎(chǔ)，確定資產(chǎn)項(xiàng)目和負(fù)債項(xiàng)目的賬面價(jià)值；（2）以稅收法規(guī)為基礎(chǔ)，確定資產(chǎn)項(xiàng)目和負(fù)債項(xiàng)目的計(jì)稅基礎(chǔ)；（3）分析兩者之差的性質(zhì)，確定為應(yīng)納稅暫時(shí)性差異或可抵扣暫時(shí)性差異。二另、素所尸得誘稅澆會(huì)尚計(jì)垮核垮算談的亮一蘿般搜程截序（督一盆）坊確攤認(rèn)消時(shí)杏點(diǎn)礦：企夏業(yè)歪一相般搖應(yīng)備于每油一洽資館產(chǎn)婚負(fù)創(chuàng)債熔表酸日進(jìn)胳行凈所階得貨稅蕉的玻會(huì)峰計(jì)共處虜理秒。（側(cè)二碎）虛企湯業(yè)婦進(jìn)辜行膝所鎮(zhèn)得醬稅未的拖核壞算傷一辜般攔程珠序等：1貢．樂確舍定葬資疤產(chǎn)剩和況負(fù)貧債蘭的寫賬圈面狠價(jià)蒼值資采產(chǎn)斷、雄負(fù)勤債秀項(xiàng)赤目溪的虎賬揭面?zhèn)}價(jià)宏值濾—勇是腥指穿企但業(yè)奶按死相外關(guān)切企規(guī)業(yè)認(rèn)會(huì)筆計(jì)勉準(zhǔn)掀則鋸的焦規(guī)語(yǔ)定孔進(jìn)蜜行它核選算只后乏在狗資她產(chǎn)魄負(fù)噸債匙表古中謠列摸示藏的筆金桃額亮。讀如土應(yīng)降收璃賬渠款筍。2乞．丟確恭定堅(jiān)資吃產(chǎn)臟和藥負(fù)佳債愚的何計(jì)毒稅免基掩礎(chǔ)按鋒照縮慧企宏業(yè)未會(huì)充計(jì)用準(zhǔn)聽則寶中逆對(duì)墳于宗資脾產(chǎn)數(shù)和正負(fù)程債源計(jì)叼稅另基能礎(chǔ)告的艱確奇定遺方均法恰，仗以伴適纖用晉的驢稅剛收融法錯(cuò)規(guī)柜為愛基拌礎(chǔ)飾，湊確釀定佛資茶產(chǎn)鉤負(fù)腫債記表鴿中閱有企關(guān)帳資劫產(chǎn)襪、麗負(fù)坊債偏項(xiàng)著目復(fù)的殃計(jì)吊稅龍基送礎(chǔ)瓜。3軍．曲確杰定辯應(yīng)郊納沈稅確暫浩時(shí)壇性訪差現(xiàn)異階和吳可隨抵尋扣暖暫賽時(shí)馳性沈差浮異比余較資振產(chǎn)描、稈負(fù)巴債險(xiǎn)的賬積面請(qǐng)價(jià)無(wú)值與史其計(jì)亭稅朵基氣礎(chǔ)，艘對(duì)義于委兩復(fù)者尼之準(zhǔn)間豪存憐在掠差悄異央的駝，錘分命析語(yǔ)其衡性絹質(zhì)考，飯除繁特燃殊剪情摩況系外灶，寺分酒別決確紗定籃為跪應(yīng)臺(tái)納糟稅例暫云時(shí)鬼性巡壽差逗異叛和戒可供抵午扣村暫宇時(shí)經(jīng)性族差傳異獲，演從鹿而閑確籮定凝遞件延拼所把得乏稅句負(fù)擾債臂和戴遞宿延讓所略得朝稅糊資拴產(chǎn)4崇．勝確紛定漢利郊潤(rùn)勉表?yè)Q中皺的推所允得請(qǐng)稅駁費(fèi)遲用利是潤(rùn)閘表銷中虧的姻所染得塑稅倡費(fèi)咽用喊包清括頑：當(dāng)籍期羅應(yīng)支交幟所濫得那稅和遞碎延榮所捎得扮稅兩毒部袋分紀(jì)。當(dāng)且期執(zhí)應(yīng)媽交屬所揮得腎稅季—賞指搖當(dāng)狡期竿發(fā)捉生雅的教交禾易鋪或袍事欺項(xiàng)箭按噸照難適符用續(xù)的害稅宜法拳規(guī)仙定稠計(jì)弓算踐確縮慧定連的闊當(dāng)厚期畢應(yīng)鞠交灘所糕得體稅爐。遞決延捉所茫得牙稅葬—般當(dāng)敗期陡確棟認(rèn)塵的珍遞飽延束所淚得掠稅淺資兄產(chǎn)權(quán)和賠遞宜延耍所困得必稅火負(fù)管債辣金載額番或仰予捕以隔轉(zhuǎn)劍銷兄的注金肢額掀的究綜遲合超結(jié)界果恨。稅喘前把會(huì)榮計(jì)墳利騰潤(rùn)加凱上比納慘稅物調(diào)籮整屢項(xiàng)淺目搬，計(jì)振算植應(yīng)護(hù)納校稅貫所嫌得跟額計(jì)放算乖應(yīng)雀交挺所浪得摧稅確灑實(shí)葵資復(fù)產(chǎn)漆、前負(fù)卵債的永賬兩面感價(jià)賣值確笨實(shí)稱資匹產(chǎn)饒、尸負(fù)腸債的穴計(jì)憂稅君基足礎(chǔ)確礦定挺暫月時(shí)那性壘差訊異應(yīng)岡納鬼稅搖暫季時(shí)饞性亡差雹異可決抵艱扣田暫嚷時(shí)咬性植差載異確將定練所劉得慮稅切費(fèi)扎用總橡結(jié)待而僑言根：但一鑒般澆的酸思逝路梅是申：借餓：所體得柔稅拳費(fèi)預(yù)用（豈會(huì)尿計(jì)饅利堆潤(rùn)溜表炮及鵝遞陶延莊所偷得塑稅登確辭定械）遞愚延肆所板得賺稅禽資護(hù)產(chǎn)貸蜜：賽應(yīng)搞交畏稅紐奉金爺-越應(yīng)換交煉所綱得錫稅（械稅缺法取計(jì)無(wú)算之的范所嬸得驗(yàn)稅驅(qū)）遞掀延駱?biāo)诺脨灦惽韶?fù)員債第尺二跪節(jié)后計(jì)殺稅撇基革礎(chǔ)延和客暫堆時(shí)育性就差休異一念、冊(cè)資艙產(chǎn)唉計(jì)爽稅劑基燒礎(chǔ)買及思其煮確發(fā)定資稼產(chǎn)清的欠計(jì)局稅阻基約礎(chǔ)企覺業(yè)喇收踏回翻資見產(chǎn)買賬嚇面天價(jià)毅值年過遙程菌中田，神計(jì)創(chuàng)算姿應(yīng)止納譽(yù)稅創(chuàng)所俱得哀額掀時(shí)響按孔照郊稅公法概規(guī)招定儲(chǔ)可算以趁自志應(yīng)尿稅遭經(jīng)綿濟(jì)淚利較益約中尚抵差扣懶的殘金慎額異。票即傾：資刃產(chǎn)竟的懸計(jì)竿稅策基業(yè)礎(chǔ)＝志資安產(chǎn)威未眨來(lái)惑期慕間趴計(jì)苗稅姥時(shí)可繡稅記前琴扣塞除的足金云額通漿常眉情雷況反下租，占資經(jīng)產(chǎn)工取棋得敗時(shí)云其夕入趕賬市價(jià)院值蔥與收計(jì)湖稅誦基鄰礎(chǔ)尋是遭相浙同批的展，膽后凳續(xù)養(yǎng)計(jì)謀量混因義會(huì)揉計(jì)凡準(zhǔn)粒則斃規(guī)草定用與松稅獎(jiǎng)法簡(jiǎn)規(guī)嶺定說不砍同悅，小可剛能戴造出成銅賬浩面盜價(jià)伴值挺與頌計(jì)薄稅籠基漠礎(chǔ)燙的例差讓異在。主比要推資巷產(chǎn)側(cè)項(xiàng)物目蘇計(jì)媽稅死基匠礎(chǔ)鎖的娃確家定拾：1卻．工固虹定扮資甘產(chǎn)初宅始皺確贈(zèng)認(rèn)取絹得備時(shí)研固忽定詢資鞠產(chǎn)脊的入收賬醋價(jià)組值傘一賞般桌等吹于劑計(jì)槳稅縮慧基儲(chǔ)礎(chǔ)持角有鞭期潛間賬大面諸價(jià)捐值＝實(shí)聞際密成殃本講－累壟計(jì)缸折御舊擁（萌會(huì)當(dāng)計(jì)鋤）咽－櫻減品值委準(zhǔn)會(huì)備計(jì)僚稅慢基辨礎(chǔ)蘿＝實(shí)起際系成犯本扎－累羞計(jì)換折科舊賣（的稅俊收詞）固請(qǐng)定融資壓產(chǎn)疼賬極面踢價(jià)幟值語(yǔ)與腔計(jì)肥稅竿基寺礎(chǔ)寫產(chǎn)腔生跑差弓異傭的倉(cāng)原耀因1世.爛折建舊汪方遞法2滾.送折泥舊垂年認(rèn)限3租.瓜減革值福準(zhǔn)貨備（悶1慕）示折鮮舊貝方盜法器產(chǎn)益生濱的爽差撞異會(huì)沖計(jì)筍準(zhǔn)拐則撐：企姑業(yè)冠可狹以乖根雹據(jù)催消喝耗臟固油定斗資沖產(chǎn)邁經(jīng)洋濟(jì)辟利圖益某的餓方砍式吉合添理錢選擱擇蒜折鉤舊必方者法鏈，類包績(jī)括拜可情以陪采眠用多加夠速扎折且舊庸法站。稅晶法損：除烈某緩些何按部照免規(guī)智定以可禁以眨加跡速果折屬舊衫的相外烤，狐一繡般篇稅炊前餃扣霉除蕉的裙是獵按先直獸線硬法汁計(jì)丈提表的弦折豬舊（種2腎）籃折辣舊打年與限便產(chǎn)待生憂的獅差燭異會(huì)晃計(jì)牢準(zhǔn)磚則監(jiān)：由狼企此業(yè)敏按叉照富固行定些資灶產(chǎn)幅的坊性米質(zhì)檔和從使旗用耀情奮況富合塔理幫確淡定荒。稅蘋法抓：規(guī)算定遙每禮一搜類本固腰定祝資奮產(chǎn)推的絮折企舊弄年飾限嚴(yán)。（銹3竄）宣計(jì)股提慮減谷值占準(zhǔn)盤備南產(chǎn)股生練的強(qiáng)差苗異會(huì)浸計(jì)腦準(zhǔn)瞞則株：可吉以勾計(jì)馳提蠻固秀定輕資靈產(chǎn)袍減則值挎準(zhǔn)裕備傘，丑計(jì)如提次后呢固躺定始資勢(shì)產(chǎn)筑賬賊面裁價(jià)抓值依下國(guó)降恩。稅童法?。河?jì)爭(zhēng)提歷的默減無(wú)值擇準(zhǔn)拜備內(nèi)不服能眨稅選前妥扣木除，怎計(jì)鍵稅素基吊礎(chǔ)抓不呈會(huì)際隨如減騎值孕準(zhǔn)命備園的滲計(jì)呼提悔發(fā)甲生剩變班化測(cè)。例鏈題殼6遇-獄3【杏例偉題市】原敲值跡=焰3淚0瓜0窮萬(wàn)易元站，允預(yù)井計(jì)纖凈鍛殘忌值字為罰0會(huì)鞏計(jì)準(zhǔn)：暴直悟線川法宋；抱第偉二邊年匹計(jì)蘇提景了暖減盆值照2飛0飲萬(wàn)械元稅獅法喂：撓雙配倍牛余箱額念遞講減福法第一年初第一年末第二年末…賬面價(jià)值300300-30=270270-30-20=220計(jì)稅基礎(chǔ)300300-300×20%=240240-240×20%=192暫時(shí)性差異03028【禿練映習(xí)?！看箅[海遺公蜘司露2殼0種0叼6股年村1趙2片月陪3頭1張日裕取尼得氧的賭某圾項(xiàng)絮機(jī)祥器適設(shè)棋備江，臺(tái)原吉價(jià)副為旱1械0概0桂萬(wàn)笨元案，院預(yù)陡計(jì)償使斬用物年決限雙為著1呢0惑年恭，赤會(huì)跌計(jì)策處僵理改時(shí)脹按終照希直煎線振法結(jié)計(jì)鄰提習(xí)折著舊辭，汁稅掌收裙處萄理知允鵲許攔加么速陡折懼舊耳，騎大縣海艙公幻玉司尼在純計(jì)晨稅紀(jì)時(shí)慰對(duì)攏該妨項(xiàng)廊資漂產(chǎn)綱按貫雙拔倍堡余印額翻遞悶減輛法鐵計(jì)咬列且折坐舊新，誰(shuí)預(yù)居計(jì)偶凈遙殘廚值徹為走零慶。徒2講0涼0滑8要年財(cái)1耗2等月堤3振1晶日予，塞大貧海裹公穿司食對(duì)模該怠項(xiàng)臨固屈定偉資婚產(chǎn)說計(jì)最提貢了效1判0罰萬(wàn)申元煉的幣固施定維資教產(chǎn)呀減通值懶準(zhǔn)漿備粒。悠2鼠0慌0境8冶年形1燥2汪月看3劉1肢日輸，晚該漸固宿定豎資練產(chǎn)甩的化計(jì)足稅積基冶礎(chǔ)茂為勒（幣）謎萬(wàn)恰元當(dāng)。A沈．避6董4雖B巖．紅7魂2擱C淡．訊8儉D抖．草0【稍答遮案孟】票A【音解部析能】該訴項(xiàng)灣固煎定尚資愚產(chǎn)伙的控計(jì)溝稅太基氣礎(chǔ)盤＝往1矮0百0牲-信2辣0測(cè)-必1液6瞧＝狐6尿4央萬(wàn)誤元炒?！咎呔毱妨?xí)兼】某詠公內(nèi)司摧2膠0蓋0岔5遮年風(fēng)1篩2殖月邁1決日肝購(gòu)?fù)踩爰业膬S一獻(xiàn)項(xiàng)勿環(huán)物保壯設(shè)蕉備盛，扯原跪價(jià)跪?yàn)橄?繳0健0作0姓萬(wàn)枝元小，絲式使疑用答年鬼限攝為極1全0肝年罪，屠會(huì)悟計(jì)丙處集理局時(shí)彼按杏照碑直樓線靈法厭計(jì)抗提松折勞舊害，艇稅見收宿規(guī)竟定汪允環(huán)許殖按脅雙相倍頁(yè)余示額述遞霸減任法施計(jì)臟提鑼折務(wù)舊補(bǔ)，迅設(shè)爪備當(dāng)凈辦殘壺值艦為慣0密。夜2協(xié)0級(jí)0棕7葵年常末休企繼業(yè)傅對(duì)螞該參項(xiàng)戴固栽定顏資龜產(chǎn)稱計(jì)掏提來(lái)了幣8極0躍萬(wàn)奔元祥的吩固老定仍資水產(chǎn)值減捧值籃準(zhǔn)慶備邊。洞2綁0底0伸7告年斬末冶該戀項(xiàng)裕設(shè)罵備晨的計(jì)凡稅駝基繞礎(chǔ)是奴（歲）忘萬(wàn)妖元鞏。A振．衰8啦0窮0卷B耀．搜7蹤蝶2依0酸C宰．寶6在4羊0妄D獸．袖5閘6捎0【膚答樹案膛】桌C2玻．饒無(wú)強(qiáng)形承資酷產(chǎn)初尾始令確篩認(rèn)除面內(nèi)差部如研蒼發(fā)填形房誠(chéng)成伙的獄無(wú)繪形陡資唱產(chǎn)文外庫(kù)，聞其痕他臨方糊式銹取衰得會(huì)的謊無(wú)危形仁資劍產(chǎn)：初慚始楊確疾認(rèn)晴時(shí)覽的販入兇賬作價(jià)騰值綠一欠般太等惱于鋒計(jì)插稅來(lái)基懇礎(chǔ)蜓。持英有豈期援間后進(jìn)悠行僑后趣續(xù)晨計(jì)休量藍(lán)時(shí)毛：使育用熟壽螞命額有攏限哄的賽無(wú)格形沃資驢產(chǎn)券的賬夕面協(xié)價(jià)籌值＝停實(shí)問際挽成那本巨－游累陵計(jì)鄰攤株銷線（勒會(huì)改計(jì)重）茶－臥減匆值褲準(zhǔn)附備使住用統(tǒng)壽答命拆不童確飽定楊的踩無(wú)御形勞資圍產(chǎn)駕：賬僻面恭價(jià)來(lái)值牲＝蔥實(shí)決際鉆成怖本造－拿減川值廟準(zhǔn)吃備計(jì)董稅戚基膝礎(chǔ)搞＝煙實(shí)巾際熄成它本肝－翠累憲計(jì)貝攤奶銷?。êY稅承收圣）無(wú)梳形塊資兩產(chǎn)向賬刷面魂價(jià)故值衫與筒計(jì)最稅開基礙礎(chǔ)拋產(chǎn)院生床差已異監(jiān)的灑原牧因所：（莖1脖）首無(wú)圣形鵲資貍產(chǎn)舟的筑攤貌銷戒產(chǎn)香生行的皆差甩異會(huì)炸計(jì)爬準(zhǔn)緒則醉：對(duì)惱使猶用帆壽隊(duì)命勇有轉(zhuǎn)限六的命無(wú)異形撿資助產(chǎn)迎—設(shè)應(yīng)已當(dāng)易在年使南用間壽喂命宴內(nèi)銜系非統(tǒng)江合嗎理跨攤大銷界。對(duì)姥使霧用底壽歌命豪不珍確豬定倡的爹無(wú)半形微資友產(chǎn)熱—紙不喜應(yīng)櫻攤剛銷對(duì)，稠期踏末綁進(jìn)離行棟減代值宏測(cè)固試戒。稅淡法爬：企等業(yè)井取修得藍(lán)的灘無(wú)渾形潑資吸產(chǎn)牙的桃成磨本蛛，歐應(yīng)烤在決一甲定石期劍限液內(nèi)千攤區(qū)銷悉。座合唇同糞、贏法憲律爺未連規(guī)挪定猛明角確環(huán)攤仇銷伴期問限誘的琴，凡應(yīng)遣按糧不咱少祝于畜1腰0甘年炕的獵期蘋限猴攤銳銷肥。（顆2疊）忽計(jì)運(yùn)提近減其值關(guān)準(zhǔn)沫備順產(chǎn)凳生獅的尿差銷異會(huì)榮計(jì)怪準(zhǔn)價(jià)則遞：可忘以稠計(jì)煮提無(wú)增形菊資宅產(chǎn)萍減葉值愉準(zhǔn)籠備數(shù)，往計(jì)鋒提丑后稠無(wú)益形號(hào)資趣產(chǎn)雅賬研面冬價(jià)餓值判下弄降煎。稅刺法滴：計(jì)未提襪的償減爸值帝準(zhǔn)寬備不緣瑞能好稅螺前梳扣膠除，歸計(jì)橡稅能基脫礎(chǔ)扶不罷會(huì)曾隨長(zhǎng)減賄值協(xié)準(zhǔn)跡備損的障計(jì)剩提趨發(fā)孝生厭變年化細(xì)。例匪：某呈項(xiàng)醉無(wú)噸形芹資量產(chǎn)趕取爸得園成齒本勢(shì)為版1轉(zhuǎn)6休0側(cè)萬(wàn)至元唯，秀因亦其餅使回用雜壽乒命涂無(wú)竟法贏合菜理亞估萬(wàn)計(jì)拍，諸會(huì)靠計(jì)痰上投視拆為覆使毛用絕壽乎命瘦不脖確來(lái)定幅的般無(wú)壯形擁資弱產(chǎn)上，個(gè)不駕予炊攤樹銷情，禽但扛稅忽法嘆規(guī)遲定胖按否不穴短墊于征1蠟0掏年嶺的蟻期臣限滑攤斧銷匯。歲取血得縣該惠項(xiàng)璃無(wú)物形潔資雖產(chǎn)房誠(chéng)1揀年探后刑。賬煤面渡價(jià)眉值奔＝趕1挪6憑0列萬(wàn)籍元計(jì)完稅須基弊礎(chǔ)缺＝俘1庸6使0肥－繩1拾6確=哀1托4狹4洪萬(wàn)愈元3庸．接以基公桂允響價(jià)妹值咱計(jì)叼量盯的悲金平融跨資辮產(chǎn)賬魯面或價(jià)內(nèi)值值與絕計(jì)培稅惰基頓礎(chǔ)暢的紙偏尸離流原尋因峽：羅期奇末其按幟公道允交價(jià)米值布計(jì)脂量會(huì)宿計(jì)唱準(zhǔn)虎則川：以洞公把允龍價(jià)春值怖計(jì)鞋量撈且芹其筐變蜂動(dòng)景計(jì)變?nèi)氲漠?dāng)省期書損務(wù)益季的尺金婆融傻資滿產(chǎn)如—艱—期供末侍按衫公閑允枝價(jià)晴值舌計(jì)墾量，公曬允物價(jià)角值稍變揮動(dòng)聯(lián)計(jì)蒙入慚當(dāng)櫻期凈損復(fù)益膛（煤公玩允陶價(jià)撲值階變驗(yàn)動(dòng)拜損夫益揮）迎。稅畢法壘：稅桶法釋規(guī)糾定舅按硬照雁會(huì)罷計(jì)蓄準(zhǔn)女則堂確調(diào)認(rèn)催的吊公瓜允沾價(jià)殖值翁變場(chǎng)動(dòng)泛在蔬計(jì)暮稅況時(shí)近不督予演考劃慮登，計(jì)浙稅滴基極礎(chǔ)恥＝料成廉本例忌1傳：貢交壁易團(tuán)性貪金且融脫資販產(chǎn)甲河公究司們以翅銀妖行慢存愁款吉8法0互0僻萬(wàn)盆元怠購(gòu)偉入緞A悶股慈票愧1閘0是0真萬(wàn)豪股懶，舌作薯為模交遞易約性薪金寨融裕資搖產(chǎn)爸，客當(dāng)劇期掛期系末泊市光價(jià)牲為愚8鍛6險(xiǎn)0吼萬(wàn)遺元渠。賬仙面未價(jià)萄值候：蟲8凈6賭0片萬(wàn)脾元計(jì)雕稅午基夠礎(chǔ)判：沙8冤0虛0蜜萬(wàn)蛇元形盲成芝應(yīng)驗(yàn)納促稅賀暫崗時(shí)守性銀差桃異定6圣0疫萬(wàn)侍元例壯2減：摘可妙供傲出比售群金抵融仍資哈產(chǎn)2發(fā)0洪1藏2投年攻1雁1今月賽8稈日漫甲惠公查司集自北公甲開腫的爐市彈場(chǎng)降上默取騎得稅一像項(xiàng)絮基舒金固投稀資臨，宮作儀為概可禾供史出蘿售常金皇融愿資寧產(chǎn)然核萄算滾。田該道投拖資跪的辦成蓬本獄為執(zhí)1籠5姥0險(xiǎn)0護(hù)萬(wàn)搞元緣瑞，改2涼0夾0底6塘年邀1恐2券月冷3卡1聾日貨其權(quán)市例價(jià)蓮為耍1局5膀7減5滅萬(wàn)域元糕。賬埋面宴價(jià)寬值削：手1肌5腹7淘5使萬(wàn)眉元計(jì)濤稅新基借礎(chǔ)窩：帶1誤5拖0覆0避萬(wàn)才元賬躲面猾價(jià)猴值弟與像計(jì)獄稅吊基納礎(chǔ)適產(chǎn)脹生系暫言時(shí)灘性需差上異況：1躍5印7適5界-盤1視5鄉(xiāng)豐0劫0慕=劃7擇5帝萬(wàn)章元4巖．燦存椅貨會(huì)蚊計(jì)巷準(zhǔn)混則探：賬塞面朗價(jià)熟值還＝飄成農(nóng)本簽－斃存遷貨孔跌貢價(jià)殲準(zhǔn)剩備稅們法疫：計(jì)下稅稿基默礎(chǔ)縱＝編成蓮本5準(zhǔn)．嗓應(yīng)孕收貸款殘項(xiàng)會(huì)無(wú)計(jì)肺準(zhǔn)閘則軌：賬咳面俊價(jià)恢值盲＝拖賬僑面夢(mèng)余辭額充－袖壞要賬曲準(zhǔn)呈備稅丸法瞇：計(jì)女稅女基方礎(chǔ)?。綗┵~霞面省余握額二半、洞負(fù)牲債哈的短計(jì)千稅每基蝦礎(chǔ)柏及詞其糖確拘定負(fù)首債誘的標(biāo)計(jì)凝稅啟基偵礎(chǔ)支：妙是府指找負(fù)四債群的炭賬例面顏價(jià)潮值彩減變?nèi)_未很來(lái)成期炊間隱計(jì)壇算芒應(yīng)幻玉納漂稅郊所來(lái)得估額乞時(shí)軍按仇照埋稅粒法依規(guī)貞定反可發(fā)予羅抵誦扣蒙的幫金有額還。即酷：負(fù)雷債文的抗計(jì)程稅葬基扛礎(chǔ)＝亂賬癥面伴價(jià)醉值尸－萬(wàn)未瘦來(lái)重可盲稅愁前毛列罵支展的雪金膠額通樹常部情圣況億下，熱負(fù)青債香的徒確橡認(rèn)蹦和絞償慘還歷，舞不獸會(huì)友對(duì)移當(dāng)潤(rùn)期掠損貍益悲和殿應(yīng)描納績(jī)稅醒所潮得雕額舅產(chǎn)堪生勉影鑒響夕，其除計(jì)傭稅?；A(chǔ)晝即牢為寶賬污面移價(jià)黑值午。比煌如渡：苗確漸認(rèn)星與爆償壤還循均基不社影莖響盆企臂業(yè)亂損德益蘆，尼也碼不本影龍響代應(yīng)右稅閱所替得繩的耗負(fù)夸債寫。筑例樸如梅短頂期申借檔款軌、殖應(yīng)漠付偶賬斑款再勁如龍：抽確送認(rèn)亮雖巷影駁響黨企析業(yè)竟損塌益捧，但艇會(huì)待計(jì)為與聯(lián)稅毒法輛規(guī)矩定冶一鐘致。繪如遷計(jì)凝提芝利沿息瘋時(shí)估，嬸借累財(cái)枯務(wù)祝費(fèi)饒用束，蜓貸粱應(yīng)滴計(jì)鞠利乏息艦。叛確撕認(rèn)畫“場(chǎng)應(yīng)煌計(jì)宇利亡息歸”屆形坡成少“房誠(chéng)財(cái)牌務(wù)白費(fèi)嗓用秋”躬，柏稅換法史是繩允杠許則抵嗚扣旺應(yīng)比稅咽所該得弊的嫩，適也得不飽會(huì)特產(chǎn)遠(yuǎn)生絹納殼稅屯差電異漂。但毛是掘，訓(xùn)某裁些療情室況漠下，慰負(fù)頂債此的枝確后認(rèn)泄（鋸如午自什費(fèi)糾用麥中尾提棒取跡的嘉負(fù)熱債蹄）溜可宣能則會(huì)戒涉義及蜓損筍益喝，粉進(jìn)真而飯影添響宣不摟同侍期誕間勸應(yīng)載納道稅塑所國(guó)得賽額稈，使緩得境其薯計(jì)銷稅秤基環(huán)礎(chǔ)僑與釋賬承面襖價(jià)椅值走之羅間躬產(chǎn)趴生況差示額污。1拜、裂預(yù)貢計(jì)闊負(fù)牧債（膠1傳）瘦企搭業(yè)雜因糞銷副售駱商有品姥提牧供嗎售嫂后超服激務(wù)妹等姑確涌認(rèn)袋的未預(yù)已計(jì)戰(zhàn)負(fù)兔債會(huì)自計(jì)款準(zhǔn)憐則縫：企狼業(yè)曾應(yīng)珠將浪預(yù)羽計(jì)挨提條供棕售肺后發(fā)服施務(wù)麥發(fā)檢生罵的度支飯出嚇在抵銷甘售戰(zhàn)當(dāng)商期嘴確肺認(rèn)甚為蒸費(fèi)廢用當(dāng)，刑同翼時(shí)賀確衛(wèi)認(rèn)皂預(yù)后計(jì)句負(fù)您債稅館法陽(yáng)：有各關(guān)且的逐支曲出急應(yīng)末于勞實(shí)和際丸發(fā)顏生費(fèi)時(shí)斑稅拒前聰扣怒除計(jì)救稅秧基建礎(chǔ)＝賬權(quán)面著價(jià)小值屑－窄可晌從急未鋒來(lái)的經(jīng)收濟(jì)率利捎益指中評(píng)扣染除摩的斑金陪額雙＝堂0【批例且題飄】A稠公鞋司壁于莖2肢0蹄0旨9勵(lì)年檢1賞2元月爛3琴1約日努“宣預(yù)員計(jì)躺負(fù)恩債蟲—替—視產(chǎn)位品蟻質(zhì)針量皂保新證捧費(fèi)沿用塞”貞科錢目傅貸寺方挖余崖額助為樂1崇0芝0城萬(wàn)籠元菌，霸2軍0墾1宅0挎年酒實(shí)農(nóng)際到發(fā)富生事產(chǎn)醋品羞質(zhì)點(diǎn)量職保劍證叮費(fèi)圾用甲9香0痛萬(wàn)暫元涂，定2圈0拳1隨0較年尿1竹2財(cái)月界3睜1勻日欲預(yù)伴提沉產(chǎn)晨品卡質(zhì)查量匹保扮證怠費(fèi)尿用妥1槐1映0衡萬(wàn)專元盜，己2辱0倉(cāng)1撐0毀年源1轟2攪月灣3竊1域日丑該騰項(xiàng)異負(fù)翅債楚的吩計(jì)斃稅剪基姐礎(chǔ)孝為的（氏）躬萬(wàn)耐元積。A知．晉0千B朽．叨1瘡2膨0啦C懼．蹄9客0謹(jǐn)D滔．絞1鬼1霸0【信答肚案枯】匹A（榆2該）魯其譯他壞事劃項(xiàng)主(源…哈)攜確肥認(rèn)岸的益預(yù)艷計(jì)伯負(fù)扁債會(huì)縫計(jì)叉準(zhǔn)憐則古：按升照藍(lán)或弓有預(yù)事事項(xiàng)訓(xùn)準(zhǔn)鴿則膽規(guī)支定仇，捐確歌認(rèn)匠預(yù)筒計(jì)助負(fù)篇債使。稅邀法割：某蒸些都情遲況逮下睛，云因柴有鳳些翠事耗項(xiàng)冠（游如滑債衡務(wù)賽擔(dān)踐保夫等葛）描確暖認(rèn)車的皇預(yù)兔計(jì)孫負(fù)凈債久，肉如膀果謊稅手法朱規(guī)詞定睛其尿支麻出無(wú)葡論刑是陜否雨實(shí)齒際碎發(fā)沉生得均井不膀允磁許紋稅駛前隸扣版除，圍則婚：計(jì)睛稅拐基湖礎(chǔ)附＝賬諒面為價(jià)欠值2繼、俗預(yù)刊收懇賬屋款（鼠1屯）剪稅癢法蔽規(guī)愈定芳的眾收稱入軍確鹽認(rèn)敞時(shí)淹點(diǎn)藍(lán)與被會(huì)戀計(jì)脫規(guī)杏定某相因同會(huì)污計(jì)擺:確稼認(rèn)覆為宅負(fù)拔債稅貓法奮:不磁計(jì)擾入政當(dāng)賠期挎的榨應(yīng)霉納裳稅世所重得肌額則兩：計(jì)右稅衡基照礎(chǔ)僑＝罩賬戶面斧價(jià)舒值（夾2巾）俘稅招法現(xiàn)規(guī)篇定偶的牲收居入聯(lián)確森認(rèn)俱時(shí)則點(diǎn)臘與辰會(huì)伯計(jì)葛規(guī)串定南不身同會(huì)改計(jì)罩:不烘符矮合相收擔(dān)入倘確春認(rèn)證條豎件細(xì)，魚作像為徹負(fù)錘債豬反堵映稅社法船:按努照估稅李法奸規(guī)緊定媽應(yīng)蔑計(jì)竹入魔當(dāng)捐期獄納月稅苦所晴得摟，北未息來(lái)柏期簡(jiǎn)間降可若全嚷額欲稅何前另扣犧除展，廉則獸：計(jì)僑稅哨基松礎(chǔ)槽＝認(rèn)0【絡(luò)例撲題奸】大粥海燒公姿司游2定0疼1晶0搜年套1抬2魔月欲3虹1流日盜收尼到粒客警戶碗預(yù)陡付梅的奇款惠項(xiàng)歪1轟0左0姥萬(wàn)億元癢。要些求乘：（句1裙）嗽若風(fēng)預(yù)窮收例的慈款千項(xiàng)肯不枕計(jì)籠入掉當(dāng)騙期脾應(yīng)魚納巡壽稅遍所條得奸額努時(shí)宿，姻計(jì)漆算惰賬缺面輛價(jià)賭值蹦和衫計(jì)屬稅槍基筍礎(chǔ)忍；（頁(yè)2勸）晚若曲預(yù)肚收絨的農(nóng)款搭項(xiàng)亂計(jì)紅入刃當(dāng)剩期戚應(yīng)筐納夠稅邪所感得肉額每時(shí)快，原計(jì)免算臭賬蜻面秀價(jià)痰值秒和淘計(jì)顛稅衡基穿礎(chǔ)隆。【闖答知案鹽】（丈1蛛）冒若凡預(yù)背收鹿的螺款史項(xiàng)別不毛計(jì)司入穗當(dāng)淚期市應(yīng)蔽納免稅差所纏得脖額2跨0平1往0后年熱1咐2妙月驚3壯1胞日史預(yù)像收息賬木款采的性賬首面賊價(jià)怎值惕為索1伸0謹(jǐn)0恥萬(wàn)桑元夠。2遺0鉤1粥0蛇年口1之2軋?jiān)鲁?幻玉1岸日盾預(yù)掃收敗賬那款惕的勾計(jì)虎稅船基娛礎(chǔ)=咽賬足面扣價(jià)蒼值產(chǎn)1灑0鄰0細(xì)-含可籍從篇未蹤蝶來(lái)眉經(jīng)濤濟(jì)酬利忌益君中烘扣秀除坊的舒金舒額戶0愉=急1摟0砍0奮（磁萬(wàn)雀元期）共。（厭2之）答若厘預(yù)毅收大的尸款除項(xiàng)賊計(jì)疤入俱當(dāng)謹(jǐn)期魯應(yīng)俊納輩稅雕所送得緩額2讓0格1頸0句年信1里2居月做3根1桶日繁預(yù)識(shí)收切賬烈款校的口賬氏面描價(jià)深值唯為移1屬0彼0升萬(wàn)鴉元賄。因得按脂稅醬法緒規(guī)臟定僅預(yù)亮收稻的拼款倒項(xiàng)蜘已魔計(jì)艙入彈當(dāng)貨期鄭應(yīng)博納愧稅灰所彩得隙額扁，所躍以裂在抗以惡后派年固度交減開少盈預(yù)瓦收僻賬趴款納確茅認(rèn)砌收虧入派時(shí)請(qǐng)，雹由李稅英前義會(huì)計(jì)堅(jiān)利毯潤(rùn)們計(jì)腦算考應(yīng)乒納梢稅否所倦得藏額波時(shí)甲應(yīng)掩將澇其絕扣戶除跑。2頑0芽1影0葬年脾1狗2坦月襪3偵1肚日西預(yù)虹收喘賬略款臘的攏計(jì)疾稅禾基芳礎(chǔ)伏=兩賬絮面饒價(jià)碰值遲1南0框0手-喜可施從往未企來(lái)坐經(jīng)兆濟(jì)王利守益武中番扣煌除眨的休金坑額腐1誓0堅(jiān)0謝=豬0考。3難、靜應(yīng)謹(jǐn)付質(zhì)職褲工帽薪召酬會(huì)叢計(jì)芒:企勵(lì)業(yè)檔為具獲供得蚊職饒工牽提侮供販的斑服擁務(wù)罩給抹予怕的罷各位種治形循式紐奉的超報(bào)介酬刷以策及麥其吼他筐相帳關(guān)舌支顛出濟(jì)均記應(yīng)歡作習(xí)為拔當(dāng)蒼期軌的臨成盯本填費(fèi)銳用蒸，躲在晶未義支剛付董前聯(lián)確圈認(rèn)失為趕負(fù)會(huì)債潔。稅燭法慣:按剝照攪一包定顯標(biāo)六準(zhǔn)粱計(jì)暴算易的殖金涌額拼準(zhǔn)太予架稅作前尸扣甚除拿（僑如女計(jì)教稅級(jí)工便資把等炊）桿。一沖般眉情梯況呆下真，夏對(duì)厭于勾應(yīng)退付剛職爺工承薪壟酬朱，身其管計(jì)勢(shì)稅駛基咐礎(chǔ)戀為圓賬蕩面萄價(jià)罩值似減迫去傍在幼未勉來(lái)漁期屆間赤可幕予啄稅疑前戲扣釋除書的羅金世額愿0誘，段所采以旺，計(jì)辟稅上基萄礎(chǔ)涂＝閘賬甲面奴價(jià)鞏值4奇、溪其杜他稿負(fù)挺債其哀他易負(fù)溝債跨如宵應(yīng)妄交饑納昌的劈燕罰括款敞和償滯孤納恭金下等艷，一不般載情辜況奔下柳，計(jì)德稅?；鶓c礎(chǔ)極＝賬溜面驕價(jià)縱值三濕、戚特穩(wěn)殊繁交漆易普中萌產(chǎn)奏生筒資宣產(chǎn)言、賓負(fù)萄債展計(jì)脂稅五基集礎(chǔ)祝確牌定某禍些墻交銅易豎或材事閣項(xiàng)俗發(fā)秧生黎以確后睡，駝因埋為太不戴符既合腹資沉產(chǎn)民、沾負(fù)系債頂?shù)姆蚀_風(fēng)認(rèn)吵條沖件而而險(xiǎn)未窄體敵現(xiàn)壘為詢資哭產(chǎn)吧負(fù)勻債暑表各中南的專資旁產(chǎn)敢或賭負(fù)忽債胡，漢但至按跌照害稅狗法美規(guī)侍定巧能迷夠誦確窩定珍其姜計(jì)請(qǐng)稅塊基認(rèn)礎(chǔ)忽的趣，蔬其齒賬村面藥價(jià)善值抵零贊與安計(jì)迫稅垮基希礎(chǔ)皆之燭間是的膜差遮異撕也訊構(gòu)迫成啞暫仿時(shí)邁性時(shí)差科異。四松、覽暫預(yù)時(shí)唱性格差導(dǎo)異（授一古）分應(yīng)馳納戀稅看暫摩時(shí)圍性交差燙異1宋．很應(yīng)剝納筍稅忠暫然時(shí)逼性編差叔異澇的卷概貍念在夜確丘定納未氧來(lái)侮收奮回藏資詞產(chǎn)翁或儲(chǔ)清普償楚負(fù)巖債堂期敞間何的跡應(yīng)鐵納近稅曲所偶得誰(shuí)額復(fù)時(shí)顆，汪將誦導(dǎo)宮致?lián)醍a(chǎn)執(zhí)生班應(yīng)釘稅纏金收額極的霉暫泰時(shí)叢性元差千異鉆。偶該盒差芽異燦在巾未憂來(lái)遇期公間肚轉(zhuǎn)災(zāi)回活時(shí)會(huì)躁增元加慎轉(zhuǎn)灶回乳期覽間茂的羽應(yīng)納納使稅頃所互得稅額讀和模應(yīng)噴交姿所但得柱稅景。應(yīng)旱納尚稅同暫援時(shí)樹性寸差催異脊產(chǎn)瞎生扣當(dāng)加期連，閱應(yīng)毛確題認(rèn)淚相安關(guān)稈的遞暈延澤所鹿得膚稅蠶負(fù)結(jié)債。2懷．璃應(yīng)營(yíng)納毀稅租暫判時(shí)繭性良差更異刻產(chǎn)逢生潮原倒因（腔1萌）繼資趣產(chǎn)稍賬促面偏價(jià)灶值讓大捏于嚇其道計(jì)確稅累基焦礎(chǔ)資團(tuán)產(chǎn)預(yù)的碰賬眠面旅價(jià)匆值悼—伍代而表劍的決是坑企啟業(yè)深在退持霜續(xù)俱使找用比或蔑最星終躲出寇售繡該咸項(xiàng)車資壺產(chǎn)翅時(shí)騰會(huì)晉取恢得聽的噴經(jīng)院濟(jì)狡利網(wǎng)益腸的鉗總滑額計(jì)燃稅石基臨礎(chǔ)葉—鏡代棋表秀的嚴(yán)是申一背項(xiàng)殼資內(nèi)產(chǎn)吉在暮未蜘來(lái)順期竿間丈可勉予框稅君前導(dǎo)扣修除營(yíng)的萄總州金界額窩。資朋產(chǎn)飯賬攝面皺價(jià)掙值大被于其格計(jì)調(diào)稅倆基謹(jǐn)?shù)A，該母項(xiàng)啞資售產(chǎn)挽未是來(lái)杠期徒間麗產(chǎn)軌生共的進(jìn)經(jīng)予濟(jì)懼利稼益灶不番能著全汗部邪稅舉前島扣壯除溪，慈兩互者屋之示間堪的揪差號(hào)額下需國(guó)要駁交倉(cāng)稅擊，唉產(chǎn)遍生久應(yīng)防納希稅閑暫矩時(shí)蘋性潔差挖異。（隆2地）衰負(fù)塊債膝賬跌面秋價(jià)庸值串小望于外其她計(jì)使稅木基她礎(chǔ)即曬：醬負(fù)站債蓬的喂賬屯面亡價(jià)勇值棚–廳計(jì)湖稅燒基政礎(chǔ)舊<要0負(fù)渠債賢產(chǎn)散生浩的載暫乎時(shí)忽性享差惕異＝擺賬抗面吩價(jià)鳳值早－黑計(jì)皇稅緊基列礎(chǔ)＝因賬烤面及價(jià)敵值煮－叮（吃賬紡面撒價(jià)蛇值沒－弊未奏來(lái)頂期仍間串可栗予別稅赤前冰扣緊除傷的眠金幸額蛋）＝瞧未欠來(lái)掏期攝間污可向予亦稅棒前窩扣辜除鞠的緒金無(wú)額<國(guó)0（匪二柜）編可茅抵螞扣易暫柄時(shí)年性椅差蘋異1瓶．譜可和抵腳扣劣暫團(tuán)時(shí)君性醬差訴異逝概盜念在憐確失定陜未剖來(lái)污收碗回誼資百產(chǎn)芝或嘴清苦償毯負(fù)用債奇期膚間使的保應(yīng)堪納喬稅亞所蹈得瞎額塌時(shí)朱，林將釘導(dǎo)聾致要產(chǎn)粱生書可采抵廟扣些金腹額頃的筐暫齡時(shí)聚性匹差拆異恥。前該蓄差覺異困在嚷未跌來(lái)利期鳳間天轉(zhuǎn)也回配時(shí)味會(huì)減榴少物轉(zhuǎn)醒回雖期船間喂的妻應(yīng)王納跑稅腿所蜜得乒額永和糠應(yīng)濾交鏡所站得域稅閉?？衫⒌炙郯褧何磿r(shí)費(fèi)性握差莊異息產(chǎn)洲生睡當(dāng)戴期泡,攤符版合唯確便認(rèn)惡條披件冤時(shí)奇應(yīng)五確告認(rèn)債相壇關(guān)聞的遞樣延缸所尸得憲稅英資哭產(chǎn)。2場(chǎng)．坦可皆抵哄扣畝暫硬時(shí)片性誘差匆異效產(chǎn)承生顆原森因（浪1清）五資伍產(chǎn)柄賬攻面恭價(jià)頓值小衛(wèi)于其零計(jì)占稅浙基洽礎(chǔ)從施經(jīng)念濟(jì)腔含璃義伴看煤，每資虜產(chǎn)座在崇未離來(lái)行期下間普產(chǎn)沿生炎的宇經(jīng)欲濟(jì)碰利避益家少氏，糖按撿照纖稅套法耗規(guī)串定軌允次許與稅燙前拉扣堪除賠的讀金霞額嘩多鐵—?jiǎng)ⅰ畡t關(guān)企混業(yè)讀在守未跪來(lái)季期猶間蒸可保以育減毛少選應(yīng)狂納頓稅映所炎得吼額距并誼減析少個(gè)應(yīng)壩交欄所距得壁稅寒。（斗2傷）壯負(fù)鄙債備賬牲面遺價(jià)綠值大缺于其明計(jì)已稅原基菜礎(chǔ)負(fù)掌債化產(chǎn)支生侮的脆暫任時(shí)苦性紋差宗異愈實(shí)掙質(zhì)丈上按是迅稅即法奪規(guī)鑄定泡就舍該衛(wèi)項(xiàng)叛負(fù)熔債道可斗以之在直未殊來(lái)抓期氏間粱稅爪前竿扣婆除樣的籌金火額直。負(fù)嘩債盼產(chǎn)辨生薯的秒暫家時(shí)義性嬸差昌異＝勁賬蠢面寄價(jià)膏值齒－拒計(jì)效稅星基醉礎(chǔ)＝括賬層面吹價(jià)求值恩－不（彼賬爹面碎價(jià)紀(jì)值眨－陷未顛來(lái)旋期腳間宰可既予籠稅重前舊扣寨除盟的山金賊額瞇）＝匪未災(zāi)來(lái)旅期煉間較可繼予懸稅森前撓扣就除購(gòu)的拳金貨額>奔0一項(xiàng)謊負(fù)釣債伍賬加面浩價(jià)癥值流大儲(chǔ)于還其推計(jì)情稅它基老礎(chǔ)還，言意狼味名著葉未更來(lái)位期首間今按略照度稅書法笛規(guī)教定暢構(gòu)芒成奔負(fù)經(jīng)債估的撲全移部控或泄部銅分斧金類額析可析以揮自怠未弊來(lái)灶應(yīng)食稅聰經(jīng)肝濟(jì)目利術(shù)益健中極扣攝除壓，扶減患少浸未離來(lái)勾期旗間飄應(yīng)尾稅械所醬得吼和香應(yīng)什交沾所陡得雹稅遭。（圣三牲）射特匙殊嶺項(xiàng)羞目蟲產(chǎn)失生妙的稈暫梨時(shí)封性紐奉差蛛異1望、欲未挨作嬌為繳資蚊產(chǎn)差、銹負(fù)義債肅確挨認(rèn)明的芝項(xiàng)雀目始產(chǎn)盼生個(gè)的刊暫爸時(shí)撫性冊(cè)差功異如企盲業(yè)陵發(fā)庸生南的村符此合虹條辜件疲的吵廣霜告燥費(fèi)證和酬業(yè)蝦務(wù)淘宣半傳悉費(fèi)甩支吧出，醋除旬另吼有虧規(guī)故定融外熄，假不檔超娛過夫銷杏售副收島入使1治5善%步的襖部嚇分乖準(zhǔn)辰予國(guó)扣丈除蜘；超第過箏部困分占準(zhǔn)消予逼向役以柏后穗納羽稅得年眾度爹結(jié)乏轉(zhuǎn)堆扣膏除。該州類示費(fèi)吉用丟在倦發(fā)慮生嚷時(shí)炭按競(jìng)照辱會(huì)加計(jì)估準(zhǔn)權(quán)則消規(guī)鴿定叨即眨計(jì)市入足當(dāng)卵期缺損均益殃，囑不畫形偉成洋資稍產(chǎn)雀負(fù)敵債嶄表仙中帥的止資罪產(chǎn)牙，爪但荒按疑照騾稅攀法購(gòu)規(guī)過定吃可涉以捐確壟定蒜其吸計(jì)因稅市基枕礎(chǔ)仙的脆，羨兩熟者桌之份間筑的皆差幻玉額忙也辜形切成跟暫云時(shí)充性匆差搜異梢。2信、沃可固抵壺扣綢虧錢損家和暢稅克款軍抵熊減梳產(chǎn)輕生侄的蜂暫蠟時(shí)鍵性花差冰異對(duì)惰于按崖照啄稅籃法桃規(guī)拜定耐可暑以太結(jié)旦轉(zhuǎn)瀉以叼后等年溪度起的棟未械彌候補(bǔ)背虧精損它及箱稅腹款線抵汽減希，雖焦不應(yīng)是菌因拐資死產(chǎn)濱、艇負(fù)氧債香的淋賬疊面渾價(jià)無(wú)值肢與男計(jì)鐘稅濾基覺礎(chǔ)皮不就同言產(chǎn)替生昨的轟，埋但疤本飽質(zhì)辱上騰可餃抵衡扣問虧煉損僚和垂稅鮮款亭抵卷減輩與需可藥抵旦扣衰暫擾時(shí)互性延差稀異椅具邪有升同旨樣嗎的錫作愿用桑，憶均帽能轟夠淡減債少獄未楊來(lái)第期雕間堪的臉應(yīng)億稅令所鄉(xiāng)豐得表，額進(jìn)信而婆減農(nóng)少僑未防來(lái)厭期近間表的憐應(yīng)晚交鉛所蕩得鼓稅碼，羨在尾會(huì)鉆計(jì)帳處玩理機(jī)上雜，視蝕同遼可棕抵蹲扣疫暫褲時(shí)啊性副差襪異再，滴符感合老條吹件歐的帶情宋況屈下斗，萬(wàn)應(yīng)戶確瀉認(rèn)鋤與蓋其見相缺關(guān)局的音遞疾延掉所妙得瓣稅澤資錘產(chǎn)壘?！倦H例丙題扎】下胖列芳項(xiàng)防目拳中恭，集會(huì)刊產(chǎn)萄生幼可貫抵應(yīng)扣局暫核時(shí)參性粉差懷異勻的削有纖(帆)供。A厭.創(chuàng)預(yù)融提或產(chǎn)耳品滾售消后央保厲修竊費(fèi)宣用B況.若計(jì)據(jù)提禍存戀貨丙跌兄價(jià)京準(zhǔn)占備C可.謝會(huì)樂計(jì)障計(jì)白提臉的映折俯舊獅大千于擦稅的法宿規(guī)念定逼的殿折庸舊D襪.哨會(huì)再計(jì)配計(jì)抗提厚的泳折炊舊捎小俯于拜稅理法拐規(guī)們定紐奉的緞?wù)坌杜f【王答冤案雁】跟A調(diào)B臨C【河例每題辟】在便發(fā)斬生顧的華下司列卷交亮易異或帖事繡項(xiàng)投中縣，丘