稅務(wù)會(huì)計(jì)與稅務(wù)籌劃

主講：趙光宏副教授Email:zghwyd@126.com

歡迎步入《稅務(wù)會(huì)計(jì)與稅務(wù)籌劃》殿堂◆教學(xué)內(nèi)容：從納稅人角度，依據(jù)我國稅法，講解主要稅種應(yīng)納稅款的計(jì)算、繳納、會(huì)計(jì)處理方法以及稅務(wù)籌劃。◆先行課程：稅法、財(cái)務(wù)會(huì)計(jì)課程簡(jiǎn)介教材的內(nèi)容框架及重點(diǎn)教材的內(nèi)容框架及重點(diǎn)

教材程的內(nèi)容框架稅務(wù)會(huì)計(jì)的基本理論及納稅基礎(chǔ)知識(shí)（第1章）各種稅種的會(huì)計(jì)處理以及稅務(wù)籌劃（第2—8章）重點(diǎn)增值稅會(huì)計(jì)與稅務(wù)籌劃消費(fèi)稅會(huì)計(jì)與稅務(wù)籌劃所得稅會(huì)計(jì)與稅務(wù)籌劃課外參考資料課發(fā)外兼參韻考雕資脫料C疤P遇A教賴材捉《盟稅件法猶》稅除收天策張劃澆策妥略狐、舟方推法焰與賀案流例督，狹黃邪鳳渠羽愈，棵東怎北驢財(cái)發(fā)經(jīng)乓大除學(xué)踏出狀版憐社中音國孩稅膨務(wù)已信呼息腔網(wǎng)槳、若中昆國帶財(cái)弄稅杜法瞧網(wǎng)曉、絲式國怪家含稅狹務(wù)味總寬局存等充網(wǎng)貴站期選刊唱：釣《霞財(cái)雨會(huì)北月值刊參》璃、頭《蛙財(cái)貌會(huì)扮通續(xù)訊獵》較、純《桿財(cái)映政菜研店究猾》挽、繼《充稅毅務(wù)耕研粗究癢》泥、環(huán)《綿財(cái)懇貿(mào)周經(jīng)陰濟(jì)款》狂、萍《車中捕國討稅擠務(wù)援報(bào)通》閉等成克績(jī)懼評(píng)刪定有凝下蘿列帶情泊況敵之更一字者煩，炒取市消不評(píng)投教舒資涌格雹或般期量末少考茅試著資臉格3次烈隨盡機(jī)魚點(diǎn)春名窗未他到撫堂缺雜交奴作腐業(yè)態(tài)、矩實(shí)牢驗(yàn)腥報(bào)休告襪等茄達(dá)惑到1排/汁3以悄上抄促襲終作謀業(yè)蠢、舟課與程超論擇文付、棚實(shí)績(jī)驗(yàn)軟報(bào)密告夫等擾睡亂烈課婆堂鏈秩擦序適等期享末獅成獸績(jī)罪＝廊卷國面和成姨績(jī)×施7吐0％椅＋泄平喜時(shí)駐成置績(jī)×連3輔0％第柄二武節(jié)園納盼稅求基網(wǎng)礎(chǔ)插知拌識(shí)第月一拋節(jié)沸稅盟務(wù)碼會(huì)億計(jì)票概腳述第吹三番節(jié)鏈稅岔務(wù)圖籌痰劃落的江基絹本跳理結(jié)論謙與駕方湯法第錢一邀章孕稅榨務(wù)突會(huì)赴計(jì)鏈與垂稅牢務(wù)具籌耳劃啞基侍礎(chǔ)教歸學(xué)稀重爛點(diǎn)雹：稅木務(wù)融會(huì)堆計(jì)浪模廁式逢與雙特普點(diǎn)我名國筍稅罷制值的匯主勉要瓶?jī)?nèi)撿容稅音務(wù)鍛籌找劃均的天目文標(biāo)著與漆方閣法第降一著節(jié)其稅徒務(wù)專會(huì)榜計(jì)撓概菌述一痛、希稅辱務(wù)黑會(huì)棋計(jì)閑的敢產(chǎn)賞生船與棕發(fā)炸展稅倡務(wù)詳會(huì)拉計(jì)妖作片為鋤一韻項(xiàng)盡經(jīng)涉濟(jì)緞工簽作吵，戀與騙稅蒜收熟工鉗作督相脅伴屯而快生笑。作雪為申一趨門揪學(xué)席科雜，是厭在稍稅甜收炭產(chǎn)蠶生共以受后追，侮伴筋隨吵著臂稅濟(jì)制錘的鑰完俯善字逐歪漸從腸財(cái)邪務(wù)昆會(huì)彈計(jì)紀(jì)中不分父離出載來域的董。（范所坡得祝稅量制圓、奇增君值迫稅默制策）稅選務(wù)黑會(huì)磨計(jì)鎖在說我品國首的塔產(chǎn)求生—膽—建惹立市振場(chǎng)艱經(jīng)板濟(jì)鞠體餓制撐，尖進(jìn)射行票一夢(mèng)系想列注的貌會(huì)送計(jì)芬改貸革抬和孟稅腿制威改顯革晉后盆，盈稅斜務(wù)太會(huì)浩計(jì)術(shù)從若財(cái)概務(wù)普會(huì)拳計(jì)超中祖分席離煌出挨來平?？荆龝r(shí)紀(jì)間矮：2仆0世密紀(jì)9辨0年享代梳。）二簽、揚(yáng)稅嚷務(wù)忠會(huì)球計(jì)浴的挽概惑念稅寬務(wù)恥會(huì)巡壽計(jì)腿的辜概氏念鑄包清括蜻以鄙下受內(nèi)夾容遷：依罷據(jù)絡(luò)、白對(duì)蒼象祝、輝目殘標(biāo)慈、錢性喜質(zhì)三桶、斜稅侵務(wù)京會(huì)商計(jì)惹模換式按隊(duì)稅郊法丈對(duì)第會(huì)水計(jì)烏的闊影蘇響英符美天模播式按檢各稅國拾稅耀制癢結(jié)勸構(gòu)室體尸系升不蠟同法心德緣瑞模叢式混市合托模撞式以宿所淺得柿稅川會(huì)拔計(jì)嬌為主朵體斃的期模早式以務(wù)流職轉(zhuǎn)孕稅次會(huì)封計(jì)婆為主顆體卻的戶模行式以奶流婚轉(zhuǎn)抬稅陷和毫所疏得撿稅并看重桐的曠模配式稅島收歌收軍入質(zhì)統(tǒng)罵計(jì)悉表翼.d碑o危c四教、味稅槍務(wù)耗會(huì)著計(jì)弊的久特蒜點(diǎn)P魔3四路、泰稅輝務(wù)誕會(huì)效計(jì)孔的誦特詠點(diǎn)P繩3五陵、井稅標(biāo)務(wù)訪會(huì)乓計(jì)謠的松目哨標(biāo)巷、解基待本告前寶提葬和利原很則六皺、掛稅沃務(wù)能會(huì)牧計(jì)怕方速法胖與穴報(bào)陸告1、磁稅舞務(wù)姜會(huì)屋計(jì)東方史法會(huì)懇計(jì)跨憑緣瑞證孝、螺賬樂簿床管嚼理舉方羞法貸（科炮目慢設(shè)暖置）—封—應(yīng)羽交督稅警費(fèi)—梁—費(fèi)勻用汁類金科員目思滅考賴：貿(mào)增陶值黨稅售如推何恨會(huì)譯計(jì)襯處之處源理望？2、祖稅覆務(wù)壺會(huì)書計(jì)棒報(bào)駐告納拜稅取申悄報(bào)阻表厚及您其志附冷表財(cái)誘務(wù)篩報(bào)窄表其凍他釘涉君稅究資腔料荷及央證刪件第異二振節(jié)賽納餃稅壤基姐礎(chǔ)敬知對(duì)識(shí)第昆二故節(jié)納號(hào)稅推基昌礎(chǔ)散知痛識(shí)一箏、裂我概國潔現(xiàn)敏行栗的剖稅嘴法用體清系二且、赤稅摧制己的銹構(gòu)瞞成劉要后素三膀、技我隆國洗現(xiàn)指行題稅逮制徑的沾主財(cái)要礦內(nèi)完容一匙、我竹國哈現(xiàn)購行露的錄稅棚法返體乘系我解國姓稅虛法塑體純系肆由實(shí)堅(jiān)體綿法和族程優(yōu)序續(xù)法經(jīng)兩授部疾分觀組碗成逆。按它其祝法桿律電效歇力妨分屬為3個(gè)基層擇次拘：暈稅筆收斷法姑律捎、丑稅襪收燙行毀政柄法壘規(guī)坡、耗稅域收姐部壟門男規(guī)謝章墨。稅去制澇構(gòu)豬成盯要屋素二殺、葬稅獲制型構(gòu)出成碗要馳素P合7納嘉稅賭義廟務(wù)移人課巖稅編對(duì)途象稅效目稅努率納仙稅獨(dú)環(huán)妨節(jié)納株稅輛期宏限納迎稅勇地初點(diǎn)減咬稅洗免漁稅闖等基頸本數(shù)要臣素1、況課抗稅屠對(duì)喘象領(lǐng)是貪區(qū)滴分躬不去同賣稅呢種耐的煤主氣要漢標(biāo)做志犧。2、耕稅援率概數(shù)念?yuàn)W：共衡濤量嶼稅評(píng)負(fù)啟輕奔重辮的消標(biāo)厭志絕，膜體釣現(xiàn)靜稅丑收紡政踐策扔的篇中半心搖環(huán)態(tài)節(jié)擊，耀是公構(gòu)章成橋稅降制柜的死最酷基紀(jì)本洽要紅素傘。稅適率禮的霞分憐類比菠例駐稅絲式率定脖額先稅戴率累勿進(jìn)泊稅捷率全解額瓜累溫進(jìn)喝稅亡率超肉額增累南進(jìn)酒稅么率超閱率翼累臥進(jìn)栽稅蒸率按釋表單現(xiàn)兩形終式蜂劃圍分按剩經(jīng)爸濟(jì)原意療義劃拉分名繞義威稅拉率實(shí)充際隙稅偽率個(gè)圈人狡所典得前稅菠稅虜率巴表1踐(工慶資集、搜薪肯金規(guī)所騙得毯適役用)個(gè)桃人滲所殼得燥稅店稅堡率柱表1芝(個(gè)值體近工裕商嫂戶牢的送生憶產(chǎn)之、谷經(jīng)幻玉營反所竭得搖和旺對(duì)娛企王事蝴業(yè)鍵單池位騎的清承展包甲經(jīng)思營診、蛙承書租肌經(jīng)思營跟所布得注適心用)第壓三這節(jié)計(jì)致算娘實(shí)奧際折稅粘率增廁值具稅實(shí)耀際茂稅韻率=著實(shí)紅納擦增講值誘稅梁稅攤額子÷屆銷該售侵額算×嚼1旱0垃0詳%消使費(fèi)勒稅實(shí)煤際李稅率=吧實(shí)釣納績(jī)消仍費(fèi)碎稅舒稅播額普÷壇銷米售勾額首×潔1很0牢0樂%企吵業(yè)栽所弱得藥稅實(shí)冬際懸稅仍率=載實(shí)話納醋企辛業(yè)甚所遮得蚊稅構(gòu)額酒÷利延潤(rùn)防總駱額×稠1遞0可0濃%企赤業(yè)綜忍合實(shí)誘際朱稅稠率=罵實(shí)膠納擋各驗(yàn)種怖稅啦金適÷銷言售南額×括1掏0祝0愁%舉翁例例徒：某簡(jiǎn)企刊業(yè)對(duì)（跨位餅于僵某潤(rùn)市用區(qū)策）靈為尤一薯般魯納剪稅律人制，田增柱值慈稅杰預(yù)喊計(jì)舒抵位扣輛率冤為侍6倦0否%內(nèi)，旋商革品坊和丑原筍料始增擋值駝稅道適蛛用必稅針率眉均欠為霞1休7算%蓬；捷預(yù)考計(jì)向收鍋益羊率慨為靜2貢0巧%遺，憐企遠(yuǎn)業(yè)嚇?biāo)a得詢稅以率業(yè)為登2鍋5摘%技。現(xiàn)要示求豪：?jiǎn)韪鶢C據(jù)雅上叨述串?dāng)?shù)攪據(jù)言測(cè)祖算剪該獅公漫司幼增輸值膀稅坐負(fù)舍擔(dān)嗎率炒、敗企涼業(yè)鄉(xiāng)豐所艦得燙稅琴負(fù)湖擔(dān)香率顛和軌綜非合之稅浙收乖負(fù)孔擔(dān)材率綁。3、稅卻負(fù)莖調(diào)般整（睛注胡意捧：祝起借征儀點(diǎn)喜與醒免諒征槽額廉、耍加左成籮征嘆收合）4、暴納溉稅蛙環(huán)掏節(jié)塊（烤單奸一路環(huán)里節(jié)忘、稼多舟環(huán)孫節(jié)棚征建稅捆）5、納曲稅聞期下限穗（職納閘稅醉義銹務(wù)穴發(fā)記生茂時(shí)燦間梁、煙納計(jì)稅沃期潛間鋼、芽稅付款糞支浮付報(bào)時(shí)希間破）1雨、復(fù)蔥合娛稅噴制P死1懷0盯—龍—按征曬稅密對(duì)她象（平或虎性強(qiáng)質(zhì)初和獻(xiàn)作自用薦）伍不岔同宗劃臺(tái)分三狼、冤我顯國包現(xiàn)猴行江稅淘制位的錄內(nèi)粥容壇—追—份復(fù)沫合湊稅順制漁、峽分輔稅僅制分托稅糖制流鑄轉(zhuǎn)量稅知類玻：古增制值根稅圍、雪消練費(fèi)陣稅焰、腦營允業(yè)贊稅男、背關(guān)遲稅姜、序煙節(jié)葉槍稅所歉得熱稅捕類蠻：湯2誦種財(cái)組產(chǎn)滑稅劣類旁：偵房漏產(chǎn)型稅漏、姑車崗船蔑稅令、摔契熟稅資姐源怠稅釀?lì)惸睿褐?jǐn)資泰源高稅百、舅城嬸鎮(zhèn)譯土院地允使編用獎(jiǎng)稅象、削耕除地?fù)p占揪用蘭稅特體定炮目孕的囑、乞行妙為襲稅覽類狀：奇城直市蘿維指護(hù)遲建率設(shè)恰稅迫、腹土嗽地訊增濃值凱稅禮、昂車眾輛甜購插置材稅具、膜印屠花病稅晶等事。三摸、嶺我咬國網(wǎng)現(xiàn)化行拔稅怠制頂?shù)牟韮?nèi)艱容吐—叨—尋復(fù)犧合億稅窯制發(fā)、凳分銜稅續(xù)制2你、店分兄稅簽制稅汪務(wù)給機(jī)潮構(gòu)割的互設(shè)巴置稅圓收四征徹管普范漂圍止與稅賽收違收爪入糕的劃零分稅冰收穴征夏管恥范園圍他與墻稅蓋收毯收奪入消的擊劃設(shè)分國緞稅并系倉統(tǒng)鑄征用管蟲的可項(xiàng)書目地?cái)z稅喝系勤統(tǒng)怪征繼管飾的替項(xiàng)彈目中臟央坡政廣府瘡固廳定激收羨入中妖央附、信地款方減共戲享煙收寶入地瘦方豪政您府徐固危定知收登入稅的種撈的猜劃紗分（1）暈?zāi)瞅溒嚳咨霎a(chǎn)局企擺業(yè)乎，2致0笑1牢0年換繳蝴納臣的婆下輪列種稅窩種滑中匹，排屬穗于擱地遭方哪稅鬼務(wù)向局漸征日收古的檢是罷（濕）耽。A．命增地值喉稅B．槳消鐘費(fèi)屑稅C．赤土箱地待增震值北稅D．叔車冤輛裕購網(wǎng)置欲稅（2）冷下州列視稅昏種婆中匆，溉屬率于沙中咽央誤地吉方尚共克享貨收棗入襲的棒有診（五）A、葬關(guān)固稅B、狂車閃輛戲購藝置葵稅C、鉛土緣瑞地庭增習(xí)值底稅D、陣企嚷業(yè)恭所蒼得瞧稅（3）亂下逢列珠稅礙種璃，蓬全往部殘屬波于松中造央卵政窮府切固捉定兆收乞入穿的債有(珍)A竟.消谷費(fèi)次稅B醋.增角值宇稅C杏.車后輛盞購司置佩稅D各.資自源拾稅教耀學(xué)涼內(nèi)矛容第驢三顛節(jié)捏稅紡務(wù)命籌粱劃許的挺基份本泡原厚理職與敵方小法一丙、糞對(duì)漲稅纖務(wù)粉籌性劃近的洽理飄解須及終目弄標(biāo)二縱、稅伐務(wù)需籌露劃遙的輸模霜式伯與認(rèn)思屢想三旅、久稅途務(wù)孝籌奶劃衰的豪主軋要語方騰法一抵、妨稅逃務(wù)澇籌旁劃筍的公理抖解舟與該目婆標(biāo)（族一么）稅秤務(wù)拔籌刷劃報(bào)的偶概綁念—但—稅林務(wù)嫌籌送劃械是攔指在扔納滅稅辛義賀務(wù)強(qiáng)沒馳有潮發(fā)搬生澤之肯前，需納懲稅草人吊或獨(dú)其望代告理爛機(jī)葵構(gòu)鑰在不恩違飾背歲稅碑收侍法落律解法容規(guī)的川前耐提押下挨，憶通負(fù)過溫對(duì)替企遷業(yè)符或花個(gè)筍人蛛涉障稅斬事它項(xiàng)容的預(yù)鈴先以安煎排，映實(shí)挖現(xiàn)泉合各理減堆輕委稅滋收巾負(fù)皆擔(dān)玩目該的的嘗一疫種耀自滔主舅理掛財(cái)爛行辨為遷。（蘭二腎）炒稅妄務(wù)修籌概劃啟的彎目悲標(biāo)序體粘系P剖1才8◆恰品當(dāng)琴履坡行嫁納若稅舌義刪務(wù)侍，供實(shí)苦現(xiàn)逃涉非稅荷零駱風(fēng)汽險(xiǎn)◆稅疤收刪負(fù)腦擔(dān)犁最罰低講化乏與幼稅特后探利染潤(rùn)出最且大仍化（班少姨繳所稅錯(cuò)金水，鋪絕義對(duì)踩稅堡收闖籌杏劃膜）◆獲辯取杠資菊金物時(shí)鄭間尾價(jià)抖值籃最策大援化題（推里遲賭納派稅規(guī)時(shí)掘間嶺，滲相尺對(duì)慈稅嚇收義籌插劃）稅衡務(wù)各籌冶劃柳三含境倡界稅肆務(wù)好籌中劃頌三禽境帳界境渴界肚一:減電少譽(yù)納酬稅喬失愿誤—準(zhǔn)飛確膊計(jì)棋稅礎(chǔ)正歸確樸納佳稅境嗚界京二:尋賣找碌差則異擴(kuò)或系漏且洞—選癢擇許性躲條判款境澇界俊三鏈：禮設(shè)忽計(jì)幕最余優(yōu)道納串稅繁方渴案二攜、稅騙務(wù)仰籌訂劃仍的雖模拖式板與疑思鋼想二都、圣稅彩務(wù)斥籌泥劃佛的辦模長(zhǎng)式飼與沖思型想基榆本禿模板式鑰：稅參務(wù)向籌窄劃雞＝業(yè)碌務(wù)棵流府程啊＋跑稅情收寫政寒策導(dǎo)＋椅籌巴劃據(jù)方例法憐＋遇會(huì)紐奉計(jì)姨處愚理樹裝立束兩金大峰思俱想—論—契多約監(jiān)思部想P家1肉8霜-壩1撇9—傲—轉(zhuǎn)心化雙思棋想箱（掏改犯變坦經(jīng)側(cè)濟(jì)篩業(yè)予務(wù)飯的嘩流套程育）轉(zhuǎn)聰化漠思黨想企竹業(yè)被有步許出多譯業(yè)眼務(wù)椅可紡以倘通亦過援變告通吧和興轉(zhuǎn)為化掌尋謀找有籌京劃傅節(jié)妙稅旋空襖間習(xí)，摔其錦技鐵術(shù)站手洞段插靈舅活扮多閣變體，邀無浩章葵可孫循謙。（1）終購弟買嫂、上銷樹售膛、俯運(yùn)暮輸明、授建乞房河合典理張轉(zhuǎn)捕化坐為琴代繳購道、舍代籮銷蛾、貧代嫌運(yùn)扇、翻代穗建酸業(yè)局務(wù)（2）胞無件形挽資盛產(chǎn)味轉(zhuǎn)描讓影可順以穗合肆理死轉(zhuǎn)稀化本為雜投狂資卸或際合然營午業(yè)亦務(wù)（3）仰企病業(yè)慨雇塘員帖與破非歡雇晶員春之航間你的肆相鬼互凝轉(zhuǎn)吩化三諒、稅戰(zhàn)收繁籌幫劃押的梳主康要雖方應(yīng)法1、喂選茶擇見稅烘務(wù)勇籌夸劃脊的石切圈入界點(diǎn)P屯2什2從才節(jié)彎稅晝空愈間落大松的秋稅板種現(xiàn)入熄手修（暢增畫、盤所擠）從譽(yù)稅聞收頑優(yōu)世惠榆政絨策練入貢手從鑒納樂稅撤人亂構(gòu)時(shí)成姐入男手從旬影允響援納例稅夏額渴的董相漏關(guān)使因花素拴入張手從鏡不筑同攻的姓財(cái)穴務(wù)裝管調(diào)理主過盤程忠入詢手三勒、稅府收治籌蘆劃愚的麻主弱要蠻方膏法利豆用愉稅磨收匆優(yōu)啄惠啦政奏策皇進(jìn)在行咽稅遠(yuǎn)收織籌娃劃通潑過分躁散姥稅稿基實(shí)唐現(xiàn)須稅勻收某籌罩劃利漁用噴稅斗法職彈碼性溫進(jìn)招行庸稅秘收虧籌川劃2、紗稅宴收兄籌深劃般的控具充體億方規(guī)法通書過焰轉(zhuǎn)勇移挨定搏價(jià)自實(shí)亮現(xiàn)務(wù)稅殲收籌徒劃通元過摔延節(jié)期尼納坡稅謠實(shí)景現(xiàn)剝稅奸收真籌碑劃稅尚收按籌堤劃乳的析主猴要戰(zhàn)方混法運(yùn)合用何稅桃收襯優(yōu)德惠鑄進(jìn)鬼行壞稅黨收達(dá)籌賤劃涌的父技按術(shù)劫要艱點(diǎn)利熟用佳稅夫收熟優(yōu)洋惠灰政服策駛進(jìn)恩行麻稅趣收永籌躬?jiǎng)?伙.減級(jí)（陽免攏）脊稅-暢-柜-蟻-擾-稅律率末、門課抽稅隱對(duì)裁象濫的目減沿征2心.出尖口躲退竿稅-乎-揉-壟-刷-認(rèn)-凱-出屯口催免抹稅桌并姨退除稅織、絲式出滴口不醉退蠟稅悉、心先彎征浴后友退我胖國疤稅救收滾優(yōu)?；轀年J主營要批形毛式應(yīng)資以澡符交合醋國取家路的濕宏悶觀掠調(diào)均控渾目傅標(biāo)慘為塘前股提持。以粗國鋸家傷具塑體甲的蹈稅乘收鎮(zhèn)優(yōu)主惠崖措計(jì)施史為遍基希礎(chǔ)熟貫悉餃稅稻收徹優(yōu)組惠望政顫策包，趨并慈及百時(shí)回更插新稅略收脖籌漠劃泳的慘主省要午方奴法通配過查分吼散置稅夠基統(tǒng)實(shí)董現(xiàn)餃稅孩收鏡籌哄劃1稻.累考進(jìn)猶稅燭率2頁.費(fèi)絮用棚扣迷除3距.起扭征造點(diǎn)預(yù)或妹免紅征耽額4宅.增周值挎稅殖納枕稅攻人娛身壘份騰認(rèn)翁定分政散本稅廈基組的肥現(xiàn)便實(shí)瞞制再度打基仔礎(chǔ)分圓散辣稅到基完的悉技嗚術(shù)貴要激點(diǎn)蝦：肯化肚整姑為呀零稅藝收縣籌每劃棒的繪主鉗要愉方畫法利突用幻玉稅雁法棉彈期性棒進(jìn)蓄行娘稅價(jià)收段籌幻玉劃該的價(jià)基足本汗原繁理利躁用棵稅腔法雕彈請(qǐng)性域進(jìn)授行蹲稅碎收這籌釀劃1堵.稅飾率為中吳的山稅鳳法燃彈倍性析：幅漸度象稅指率冤，滿如晌營與業(yè)僅稅差樣別筆稅源率荒，與如射城孫鎮(zhèn)辱土娃地宰使華用獲稅2喊.稅冠基均中新的膨稅銳法蕩彈暗性挪：瓣如永房邊產(chǎn)桐稅利相用災(zāi)稅衰法鉤彈壞性亂進(jìn)考行每稅炊收鍋籌寒劃幟的鋸可若行幻玉