稅務(wù)籌劃的基本原理

上節(jié)回顧稅務(wù)籌劃的基本原理

稅務(wù)籌劃原理分類【P32】稅務(wù)籌劃原理收益效應(yīng)分類著力點(diǎn)分類絕對(duì)收益籌劃相對(duì)收益籌劃稅基籌劃稅率籌劃稅額籌劃直接收益間接收益各類的區(qū)別？【P42案例2-2】方案1：方案2：方案3：最優(yōu)方案是：方案3︽稅務(wù)籌劃︾第梯三利章稅由務(wù)憲籌辦劃緣瑞的基仙本歡技剛術(shù)學(xué)微習(xí)離目病的蘿與紅要當(dāng)求冊(cè):掌設(shè)握枯針?biāo)鷮?duì)陡稅凡制段要糠素啊與混針叛對(duì)桑會(huì)位計(jì)禁政少策尚選傭擇者的互基毯本布技逐術(shù)賞方渾法難；能獅夠凝對(duì)盲基遭本次案怠例非進(jìn)潛行界分浪析屋。0夕3京-賀0赤1耗富倉(cāng)人鑰避賤稅堤那背些趴招塘.測(cè)f序4蘆v以挽下愿各趙招藏分咳別睡是棋運(yùn)奮用盛哪哪種乖籌副劃地原股理場(chǎng)（危絕競(jìng)對(duì)之收林益爺/啞相駕對(duì)勇收晚益仿、追稅猶基溫、裙稅蝕率功、很稅嗽額寨籌酒劃篩）括？轉(zhuǎn)柏移電遺趙產(chǎn)買草發(fā)躍票翼、日個(gè)刃人風(fēng)消營(yíng)費(fèi)旦發(fā)主票床沖貌抵盯成句本勞證務(wù)寫報(bào)村酬藍(lán)或夫租滑賃摩收梯入掃形樣式買宮保艦險(xiǎn)提座前灰算槐計(jì)避念稅遣天愉堂絕透對(duì)銅收麻益咽、找稅濕額愉籌銅劃違適法倒、獸不宰屬棵于石稅斤籌絕揭對(duì)貫收梯益嫁、暑稅鋼率撤籌國(guó)劃絕喇對(duì)登收垂益會(huì)、啄稅梯額杯籌江劃絕患對(duì)文收煩益翁、告稅予基語/廢稅引額餓籌躍劃以舍上苦各肺招介又涼分礎(chǔ)別乏屬丘于喊哪做種恢稅藥籌座技殖術(shù)硬呢飲？絕唇對(duì)甘收建益棕、籌稅棕率積籌馳劃減燈免私稅技寶術(shù)分貍割技底術(shù)扣壇除技沈術(shù)稅好率宵差耳異技踩術(shù)針咐對(duì)稅撕制先要奮素的抵列免技霉術(shù)稅油務(wù)曲籌欺劃擺技花術(shù)退舊稅技?xì)w術(shù)延蝴期納哨稅種技倦術(shù)會(huì)賴計(jì)朋政攏策殃選徑擇技川術(shù)埋P穗4皆3相、桌2第砍一秋節(jié)澤減客免火稅皮技泉術(shù)一季、池減竄免催稅顛概貓念減爆稅膀：臨減泳征專一祥部添分笛稅免直稅洲：弱全速部振予碰以態(tài)免出征鈴稅湊P盜4移3泄、憑-秀1側(cè)3照御顧胡性跌減育免賄稅政情策狂性鍛減僑免條稅稅桂收累照幕顧稅酬收父獎(jiǎng)乒勵(lì)地宏震掃受塌災(zāi)宅企兆業(yè)樣減競(jìng)免詢稅高開新淡技占術(shù)翅企厭業(yè)央減小免饒稅二鍵、爸減艙免兩稅犧技攏術(shù)（手一待）脊概謹(jǐn)念減容免鎖稅弱人（狹經(jīng)滾濟(jì)沒特肢區(qū)素和格上豈海帖浦熊東督新啟區(qū)沖）從苦事呀減亭免鹿稅泊活郊動(dòng)森（技漫術(shù)燈轉(zhuǎn)賠讓危開喜發(fā)強(qiáng)咨夢(mèng)詢故）減寶免龜稅火對(duì)救象（迅國(guó)饞債美利滅息混）如服從俘事逐社尋區(qū)放居睡民送服摘?jiǎng)?wù)慣業(yè)映下診崗旨職手工鬧、但個(gè)扇體照工典商溉戶番或美者瓜下娃崗?fù)呗殨児ねＵ細(xì)埰蠛鏄I(yè)煩總擱人體數(shù)揭6擠0在%扇以傭上岡的郵企宋業(yè)蓬，調(diào)其誓取搜得鴨的巷社敏區(qū)能居冠民胖服暴務(wù)炎業(yè)兄收礙入油三大年診內(nèi)撒免給征旁營(yíng)桑業(yè)沿稅跳。余安雕置扮“迷四腳殘謹(jǐn)人廊員籍”狼占膠企甘業(yè)邀生偉產(chǎn)造人者員醋3檔5道%兇以弊上貞的萍民供政爭(zhēng)福灘利長(zhǎng)企過業(yè)委，青其啞經(jīng)恩營(yíng)秧屬故于雅營(yíng)烘業(yè)輝稅貧“蜻服燥務(wù)揭業(yè)銳”獨(dú)稅攔目煮范也圍像內(nèi)針（飼廣默告翻業(yè)膨除剩外狼）鈔的章業(yè)捉務(wù)鈴，爪免臭納基營(yíng)惹業(yè)釣稅教。營(yíng)傻業(yè)粉稅愚減鄉(xiāng)豐免對(duì)謝單坑位爛和滴個(gè)承人診從憂事添技獨(dú)術(shù)踏轉(zhuǎn)譯讓鵝、辜技幼術(shù)勒開醒發(fā)宇業(yè)趨務(wù)卵和扎與改之卡相犁關(guān)貞的帆技圓術(shù)貌咨滲詢絲式、深技具術(shù)職服釘務(wù)肝業(yè)嚼務(wù)處取束得煤的床收遭入頭，鋪免徑征基營(yíng)壺業(yè)扶稅脹。個(gè)潛人濤轉(zhuǎn)睬讓俘著出作俊權(quán)劈燕，湊免脅征剛營(yíng)墊業(yè)卡稅雖。對(duì)表住申房寨公轎積快金轟管剩理竭中憑心亮用盲住繞房日公籌積丟金邊在馬指亂定墓的貸委節(jié)托艱銀賣行犧發(fā)納放系個(gè)萌人鉆住尼房鐵貸廈款襲取索得悲的協(xié)收瓣入恢，極免耕征我營(yíng)噸業(yè)絨稅征。企進(jìn)業(yè)撕所既得黨稅幣減減免我訂國(guó)葡境濕內(nèi)乒新遇辦申軟只件住生槍產(chǎn)罷企貝業(yè)碌經(jīng)朵認(rèn)菌定商后蝕，濾自和獲寒利光年億度技起散，赴第險(xiǎn)一偉年目和羨第搏二沃年縫免部征健企稿業(yè)蘆所斜得泳稅半，泳第感三皆年述至眼第過五壺年仿減撫半封征購(gòu)收區(qū)企域業(yè)翠所聽得犯稅綁。投詠資棕額荷超拼過獵8躁0假億鋪元電人災(zāi)民們幣張或那集尼成歪電粘路登線扮寬繡小貴于騾0課.臺(tái)2塞5得微糕米老的穴集獎(jiǎng)成介電和路貼生汽產(chǎn)本企逃業(yè)參，些可壇以雀減字按1極5留％退的拔稅等率繳班納被企絡(luò)業(yè)僚所屠得緞稅躬，凱其胡中才，榜經(jīng)笑營(yíng)恩期真在驕1釀5畏年裳以峽上蘿的薪，戰(zhàn)從鍋開裂始凍獲犁利竹的給年齊度唱起屬，榨第釀一遍年熱至閣第底五折年乘免常征缺企龜業(yè)匆所現(xiàn)得韻稅劣，龍第塞六享年飼至主第懶十侄年拼減何半鳥征藍(lán)收喜企浩業(yè)爪所梯得示稅池。（夫二板）蠢減據(jù)免若稅叔技毯術(shù)蔑的揭特訪點(diǎn)屬邁于侄（懶絕潮對(duì)吐/僚相集對(duì)就）漆收眼益互籌跳劃運(yùn)遮用喘（省稅怠基面/農(nóng)稅籃率蠻/撐稅愛額徹）列籌判劃斥原月理適濱用絡(luò)范者圍稈狹罪窄技應(yīng)術(shù)擋簡(jiǎn)螞單謊P抽4康4（除三褲）抓減述免綱稅宰技考術(shù)僚要挨點(diǎn)盡排量清爭(zhēng)構(gòu)取沿更緊多鍬的焰減拜免顏稅株待穴遇盡掀量銀使牌減字免絮稅強(qiáng)期魯最派長(zhǎng)較化必陰須臣按號(hào)期課如暴實(shí)孟納李稅怨申傍報(bào)多裁項(xiàng)證優(yōu)?；轀线x劫其糞中攪最疲優(yōu)降一我項(xiàng)√√上描節(jié)今回碌顧減倡免研稅挨技命術(shù)一穿、料何姿謂呈減否免歪稅賭技決術(shù)融？在士不露違洗法煩前繡提按下陶，使料納必稅遇人贏成同為凡減爆免滿稅肌人或訪從忙事殲減臉免榮稅忙活巾動(dòng)柿，或混使曬課銜稅部對(duì)梁象疲成氏為夜減貢免揭稅糠對(duì)斬象姐。P湯4量3植-挪4逗4O積R利刺用恥減權(quán)免蘋稅唇政糖策沈進(jìn)垃行牌稅目務(wù)仇籌披劃賭的孩技畜術(shù)伐方攻法二藏、額減時(shí)免伸稅袋技遵術(shù)政有警哪丘些華特尿點(diǎn)調(diào)？屬臨于絕研對(duì)收潤(rùn)益山籌堆劃運(yùn)歐用稅蚊額籌方劃矮原兆理適提用摟范怠圍化狹窄技?jí)盒g(shù)簡(jiǎn)厚單P慶4巡壽4某蹦橡舞膠雀集禁團(tuán)運(yùn)位涉于散某嶺市激A辭村稀，閥主領(lǐng)要亞生概產(chǎn)物橡薄膠犬輪內(nèi)胎蟲、凍橡移膠手管潛和歡橡彼膠對(duì)汽冶配撿件用。聾在姻生溜產(chǎn)妖橡弊膠洲制攀品粗的擾過癥程跌中傻，盡每頂天劫產(chǎn)擇生郵近玻3謠噸字的帝廢法煤稈渣麥。吼為庫(kù)了微妥麻善宵處闊理恒廢順煤逼渣像，污使伸其俯不屆造紀(jì)成若污偵染杏，答該廢集壟團(tuán)股嘗施試籠過淹多暖種頁(yè)辦球法玻：股與捉村識(shí)民池協(xié)梳商訂用閱于粉鄉(xiāng)你村叮公爸路市的阿鋪蘭設(shè)妖、列維熟護(hù)晚和禽保極養(yǎng)亭；答與宋有配關(guān)薯學(xué)蓬?；甭?lián)逮系爭(zhēng)用贏于棕簡(jiǎn)梳易勤球書場(chǎng)卷、擔(dān)操微場(chǎng)龍的蠟修刮建驕等掉，召但年效奏果譯并爪不汽理?yè)屜氆@。葬因企為縱廢挪煤酷渣捎的悶排啦放貢未滑能論達(dá)鼠標(biāo)顯，角使補(bǔ)周教邊吳鄉(xiāng)吳村盛的螺水郵質(zhì)解受植到相影劇響港，匙因邁污偉染娛問堡題耽受覺到殊環(huán)找保倘部肥門治的劣多善次水警燈告蒜和仗罰齊款劇。擾如割何攤治惜污心，蜓擬格定蘇兩析個(gè)辭方肺案摸：把濟(jì)廢毅煤才渣心的蠻排剛放鼓處知理常全詠權(quán)蓋委蘭托翅給鍵A姑村莊村協(xié)委多會(huì)凳，油每圍年巖支奔付旗該曉村仔委畜會(huì)痰4扁0律0捆萬針元室的盯運(yùn)僑輸繭費(fèi)眼用用逐4交0汪0鋤萬枕元額投啟資框興忍建醫(yī)墻她體魯材效料隊(duì)廠皆，何生踏產(chǎn)殘“說免元燒疑空按心耗磚緞”奶。案因例透思春考方廊案斥二異較障好手,賭為燃什坦么煉呢犬？有惠市柏場(chǎng)錫銷次路狠好稀新械的鍬利懇潤(rùn)房誠(chéng)增蓋長(zhǎng)幟點(diǎn)妥曲善休解再?zèng)Q蝦污箭染吼問斬題部骨分父解淘決轎了炎企維業(yè)蔥的騰就停業(yè)汗壓缸力符資合支國(guó)農(nóng)家洗的黃產(chǎn)僻業(yè)編政蒙策辱，放能絕獲欲得梨一并定忠的途節(jié)蔽稅浙利掩益膜。財(cái)愁政雜部茶、這國(guó)謊家貸稅蹤蝶務(wù)泛總宜局雞《注關(guān)掩于群部凝分挽資朋源綜績(jī)合齒利夾用產(chǎn)塊品擦免息征夠增漸值碎稅維的搶通騎知沿》確財(cái)悅稅李字寫[默1酷9剖9遣5背]拖4紡4狼號(hào)作和丹財(cái)油稅街字史[轎1區(qū)9瀉9玩6妖]眨2原0膠號(hào)坡明睬確竭規(guī)棉定斬：臘利茫用闖廢偷煤薄渣萌等譽(yù)生軋產(chǎn)制的得建固材攝產(chǎn)悠品妨免帖征夏增欲值都稅拘。實(shí)幫務(wù)烏操淡作令過李程結(jié)中愉應(yīng)緊注健意摔問辱題走：第前一糟，辱產(chǎn)哪品塌經(jīng)似過扇省貌資絨源逆綜什合慰利粱用疫認(rèn)卵定辟委京員易會(huì)刮的姑審估定滾，瘦獲碧得案認(rèn)描定洲證脊書熊；第顯二嶼，徹向?qū)叶惤輨?wù)孟機(jī)軟關(guān)辟辦案理絨減擴(kuò)免耽稅壘手幻玉續(xù)；第絕三統(tǒng)，墻虧體役材塞料丸廠荷實(shí)橡行蝦獨(dú)樣立寄核腐算劍、蛋獨(dú)裙立菊計(jì)章算床銷庸售圈額她、晨進(jìn)予項(xiàng)施稅縮慧額扒和耳銷室項(xiàng)疊稅恥額啊。第脹二翁節(jié)呢分省割甘技攔術(shù)一番、什分元割向的結(jié)概雪念鑒P磚4源4躲，挺-演2把犁一扮個(gè)上納跟稅傍人然的算應(yīng)卸稅個(gè)所合得春，分曠成晴多云個(gè)描納廊稅撲人往的應(yīng)腫稅仇所港得竄，殃或燃把部一短個(gè)梨納不稅從人貿(mào)的型應(yīng)黨稅霧所堆得分飄割柔成適閃用寸不矛同斑稅員種看、嚼不澤同挨稅麥率沿和度減駱免牙稅歐政母策萌的多鴿個(gè)菌部劈燕分堡的應(yīng)瓜稅嫁所現(xiàn)得予。例繡如牽：鴿增械值唱稅瞇以杰及因營(yíng)禾業(yè)朗稅延的把混而合掙銷所售非和源兼駐營(yíng)狼銷烘售悔行病為蟲相閥關(guān)凍規(guī)廟定電趴信警局家捷庭去用惑戶岸A銷攀售待M雀O爆D旋E纏MA世D聚S漢L自服虹務(wù)混蜻合脖銷露售釀行嘩為1材.勾混愧合觀銷使售偵行線為核：一敏項(xiàng)容銷獲售肌行毛為既惡涉高及缺貨浴物竿又光涉咳及狡非堤增剩值逗稅棟應(yīng)城稅偉勞礎(chǔ)務(wù)兩覆類魯經(jīng)燒營(yíng)放項(xiàng)鋸目麗的朱混剩合。2卻.客混逐合解銷裁售哈行澤為勿的眠特變點(diǎn)敘：A雙、棵一脅項(xiàng)眉銷康售火行千為B嚴(yán)、示價(jià)貓款愚從膀一魚方些取氣得C慘、谷兩翁者杜存運(yùn)在技緊碌密蛾相糖連施的誓從遭屬譜關(guān)哨系稅件務(wù)趴處量理匯：畜依得照決納響稅件人遇主召業(yè)籌來跟判兼斷？單谷選廊題下嚴(yán)列魚混埋合隊(duì)銷追售它行綱為假中薄，槽應(yīng)辟當(dāng)?shù)苷鳒厥蒸~增輛值咸稅呼的屑是薦（稼）功。楚A抓．俘飯輝店失提鄉(xiāng)豐供票餐哈飲蘋服令務(wù)躬并痰銷坐售訓(xùn)酒仙水草B剪．徐電結(jié)信笑部?jī)x門稀自沖己碌銷嫩售終移轟動(dòng)棄電挑話促并蛋為傅客箱戶界提圖供多有布償余電宜信嘆服造務(wù)呈C剖．勤裝弟潢狐公振司悶為秧客及戶借包勿工躲包頃料贊裝鳳修幣房膠屋登D浮．陶零話售長(zhǎng)商曾店析銷鋪售饅家雁俱剪并慕實(shí)爬行虹有運(yùn)償映送小貨嫂上朵門案憲例甲腿公盆司飄生殊產(chǎn)泥高心科訓(xùn)技宰產(chǎn)思品優(yōu)，深2腿0境0畏9柄年酸1住月銀取賓得敞不燭含吃稅求銷頭售哲額寺5恢0遷0劃萬聚元用，優(yōu)由細(xì)于馬高片科貫技串產(chǎn)臺(tái)品繼需盒要救技說術(shù)凍指壇導(dǎo)證服藝務(wù)號(hào)公滔司失同天時(shí)搶還誘收蛇取兵得肆技淡術(shù)迎指緞導(dǎo)鄉(xiāng)豐費(fèi)究4庭0飄萬叛元耕。打當(dāng)辱月厚可新抵?？蹮o進(jìn)弱項(xiàng)吃稅水額精為犯5匯0輸萬藝元毯，眉請(qǐng)升進(jìn)座行甘稅絲式務(wù)票籌誤劃薦。方蔬案榨一銷神售第高郊科隙技跌產(chǎn)檢品鐵的創(chuàng)同席時(shí)弄收漁取票技舉術(shù)降指則導(dǎo)廊費(fèi)笑用贊。此責(zé)行裝為本屬撈于友混澤合秋銷條售惹行殖為獎(jiǎng)，牲取輛得訓(xùn)的挪技袋術(shù)我指財(cái)導(dǎo)誤服宮務(wù)凡收箏入露4傻0宮萬災(zāi)元詳，長(zhǎng)應(yīng)魚并貓入寄設(shè)觸備止的辨銷羨售猶額膊一換并栽繳竄納窄增坡值換稅強(qiáng)，蜓不梨再眼繳尸納滴營(yíng)爪業(yè)懼稅犧。應(yīng)精納兵增娘值叢稅媽＝剛[根5明0津0世+解4坐0痛÷幟（嫩1毫＋升1再7魂%鼓）展]時(shí)×鏟1廁7嫁%鹽-喚5課0板=斥4殿0搶.養(yǎng)8必1屈（舊萬趁元涌）方澡案睬二甲洗公玻司冒把償技列術(shù)歐指糞導(dǎo)威部局門呈分雜立眼出掩來籮，撲成游立向獨(dú)譽(yù)立股核止算巖的究咨殿詢安公鐘司珠。分這籠樣捏，奸技染術(shù)階指背導(dǎo)址收杯入剃就殿不幻玉再內(nèi)繳困納辮增盟值橡稅池，脾改項(xiàng)為局按縮慧服旱務(wù)升業(yè)跌繳殲納任營(yíng)聲業(yè)知稅助。應(yīng)暢納匙稅泳額端=蹲5臭0鬼0染×純1飯7油%那-肌5泉0缸＋助4餃0絮×經(jīng)5婆%=魯3凡7徑（寶萬頑元淚）可賣見圓，臟方嗚案擠二辣比輸方礦案雜一曬少旁交卻稅糧3恩.般8庫(kù)1潛萬盡元計(jì)(配4揉0愛.診8純1弟-君3稈7襲)蟲，破應(yīng)籍當(dāng)言采怒取覺方就案陣二敞。（衰一獸）它分廟割詳技號(hào)術(shù)言的閘特怎點(diǎn)1矩.歇運(yùn)呈用告（纏絕韻對(duì)擦/濕相咳對(duì)街）蛇收苗益河籌厚劃期原葬理2裝.知運(yùn)律用劍（創(chuàng)稅貍基扒/續(xù)稅宜率饞/分稅駱額處）坦籌錯(cuò)劃暢原蜓理3匹.蟻適針用犯范窯圍姐狹羊窄4徹.偽技艷術(shù)首較廁為著復(fù)熟雜奸【努P促4料5需】二古、料分校割顆技脹術(shù)√√（央二弄）稠分顧割脅技搞術(shù)模要黑點(diǎn)1趨.并分兇割瘋合害理2夾.輸分耕割為不撓違懶法甩【效P斧4忽6罵例舉3乞-閘1兼】3殃.事收么益嫂最黑大陪化案棉例某俯日局用升化成妝奸品映廠賽將或生秋產(chǎn)糧的羊化瓜妝滾品阻、霧護(hù)唐膚罵護(hù)冰發(fā)趣品既等蝕組夠成墨成艙套羽消艱費(fèi)蠅品寇銷址售茅。進(jìn)每談套敘消憑費(fèi)克品敘由座以油下鴉產(chǎn)浮品殲組耗成監(jiān)：饞（嗚化拒妝緣瑞品基消蔽費(fèi)到稅輔稅執(zhí)率絮為泛3耳0腰%雨）1峰、蘿一刮瓶序香竟水歡3敬0哭元亡；2呀、北護(hù)耽膚題護(hù)湯發(fā)迷品劍（暫一梯瓶劉摩嫁絲洞）倉(cāng)1兵0反元跪；3困、殊塑舊料勝包底裝盞盒析5惠元面；納撒稅匪人鳥將逢應(yīng)玻稅念消暈費(fèi)倍品而與憤非袋應(yīng)汁稅薄消撤費(fèi)腿品餐以曲及其將療適惜用短不削同彩稅聰率芒的惠應(yīng)祝稅燙消澆費(fèi)夏品紫組拳成很成鋤套壓消滴費(fèi)靈品腐銷滿售爐的禁，額應(yīng)根海據(jù)饑組豈合姓產(chǎn)吼品蠶的歌銷罪售幫額中適品用雨最杰高宰稅禾率的支消薄費(fèi)勿品藏稅妖率粥征圖稅扎。包乏裝撿后悠銷底售方刃案御1廠園家蚊應(yīng)換納裁消巧費(fèi)袋稅＝躁（谷3彎0淹＋吸1陶0牛＋神5芳）艱×溝3欺0啄%=覽1黃3略.借5房誠(chéng)（亞元驚）方略案漏2分笛開穴銷婚售宇，點(diǎn)由嗓商牌家生組魔裝廠緣瑞家輔應(yīng)鳳納缺消滴費(fèi)鍵稅＝胡3汁0其×撐3侍0漆％靜=眼9事（類元夜）第善三擺節(jié)制扣追除型技朝術(shù)一挑、滲扣填除基的囑概趁念P電4緩6從庫(kù)應(yīng)乖稅療收謝入做中常減狼去喇各督種準(zhǔn)途予杯扣骨除剝項(xiàng)勤目爪的俯金裹額，腥以京求占出吩應(yīng)性納幸稅盞所芬得鍋額羨。如披企奔業(yè)所按得敏稅斗中野，安嘩置濫殘蝴疾鈴人行所遠(yuǎn)支支付用工暈資忌：緞加撲計(jì)哈1鑰0蛋0物%木扣榜除二涼、去扣權(quán)除寬技們術(shù)概座念飽：在上不畏違礦法到和渡合掛理判的響情俯況警下鋤，加使扣科除逆額親增網(wǎng)加而圍直趁接賢節(jié)盟減那稅建額棵，坡或調(diào)樸整鴉扣沈除稻額慢在擔(dān)各瓣個(gè)童應(yīng)狂稅雙期套的除分牛布而餃相度對(duì)雁節(jié)絲式減忌稅巧額摔的針稅匯務(wù)確籌修劃寸技視術(shù)磨。趣P嗓4削6特必點(diǎn)賞：可野用啦于丙絕完對(duì)航節(jié)勇稅耕和旁相擔(dān)對(duì)衣節(jié)擾稅技燈術(shù)育較愉為溫復(fù)職雜適敏用古范坦圍次較爸大采過用使稅另基啟籌舍劃圍原蟻理態(tài)和閥稅饑率易籌上劃吧原倒理扣哲除蓮技巧術(shù)屢要鎖點(diǎn)偶：扣愛除殼項(xiàng)罷目眠最勉多很化扣通除片金泰額后最垮大旗化扣字除接最梅早扶化P們5催4糊案藏例童3卸-漢1第帖四繁節(jié)造稅僻率厭差園異隔技企術(shù)一圖、珠稅廢率閘差耐異百的含概清念對(duì)體不蹲同違征端稅階對(duì)射象宗適膊用區(qū)的沃稅澇率瘡不頭同躁，孟或抄者班相袍同奴的晉征陜稅劃對(duì)炎象聽適眾用魚的給稅璃率跳不梨同遺。立P悅4弟7如蚊：脫個(gè)租稅桿中擋的控工對(duì)資記薪橫金述與督勞謎務(wù)重報(bào)暑酬二殿、匙稅止率號(hào)差躲異則技卵術(shù)海的聾概遼念在餓不膛違桑法酸和粉合材理值的微情煌況哥下瓜，碑利狡用饑稅痛率踢的僅差婚異枕而問直熱接片節(jié)峽減亂稅兩款豆的奧稅屬務(wù)興籌繭劃摩技費(fèi)術(shù)酒。嚴(yán)P每4汗7稅甲率辱差光異度的馬技跑術(shù)叔特四點(diǎn)棕：絕跪?qū)Υ菏蘸鎲位I貴劃心原昨理技渣術(shù)鋤較繩為林復(fù)閉雜適役用央范予圍刻廣具律有深相歸對(duì)鋤確麗定屢性蕉P規(guī)4臺(tái)8稅莖率捐差咱異林技閥術(shù)織要跟點(diǎn)欣：盡滔量千尋爺求燙稅沸率訪最薄低劫化在印企柱業(yè)劇的愉設(shè)甜立綿、攻投西資羨方烏向槳、痰投鳥資倦規(guī)孤模累等偶決擁策帶中遣充活分斧考合慮毯稅眼率筐差暮異岔的摧影體響案急例某般報(bào)夫紙老?？鍣趦鲇浐逭呒嫉膶僭路判剿緸殇h5肢0針0獄0窯0烈0梅元印，但請(qǐng)衰考堆慮最該框記剩者路與測(cè)報(bào)置社付采矛取亭何警種桃合表作漢方主式斬才掛能巧稅封負(fù)焦最酒輕憂？調(diào)龜入嫌報(bào)機(jī)社特續(xù)約旨撰騰稿賢人投獎(jiǎng)稿工體資勞僵務(wù)批報(bào)胡酬稿潮酬(玩5牲0繁0伙0批0章0悲-六3葵5漲0艱0辟)惕*摸4熟5掙%饑-熟1尖3蹈5樓0貨5跪=杏2香0范9筋9晶2就05朱0宅0連0常0廁0被*參（努1即-熟2孤0蜜%圍）竭*攪4質(zhì)0詠%盲-菊7掌0測(cè)0跡0拳=安1壓5覺3吹0賺0貪05會(huì)0隔0脆0解0粥0烘*藍(lán)（婚1膊-鎖2醫(yī)0坊%突）堂*殖2敵0蠢%蔽*串（四1下-循3高0撈%隔）野=海5侄6撈0搖0廚0一冒、計(jì)稅辜收宰抵續(xù)免邁的醬概禮念P回4妙8從應(yīng)跪納薪稅揉額中產(chǎn)扣桃除迎稅碎收示抵雅免吉額第陸五葬節(jié)貝抵罩免謝技烘術(shù)避嘆免艙雙牧重餅征恰稅的格稅堪收橫抵躍免作勇為繭稅繭收繁獎(jiǎng)索勵(lì)的騙稅旁收犬抵高免來康源燈于癥境惹外扁所頌得培納噴稅牢抵患免購(gòu)賞置桐環(huán)僚保組、迅節(jié)損能饒、騰節(jié)漏水絲式設(shè)彩備憲的訊抵給免《甜技警術(shù)然改竭造冶國(guó)博產(chǎn)趙設(shè)翁備院投影資抱抵挨免悔企扭業(yè)拼所腫得肚稅籮暫隙行鹿辦徒法范》辦耕法脫規(guī)塔定煩：備從按1乳9雞9討9冊(cè)年或7觸月馬1編日個(gè)起客，伯凡揪我盛國(guó)指境內(nèi)內(nèi)歌投棉資岡于屑符蘋合撐國(guó)棍家軌產(chǎn)那業(yè)淋政澇策水的多技攻術(shù)筋改料造定項(xiàng)宗目急的底企穴業(yè)幟，脅其架項(xiàng)判目服所猾需國(guó)竊產(chǎn)軍設(shè)轟備奶投妹資糊的爐4肯0弟％可拍從壁企泄業(yè)丈技爭(zhēng)術(shù)別改壤造訓(xùn)項(xiàng)帖目乘設(shè)躺備閘購(gòu)饅置濫當(dāng)鄉(xiāng)豐年保比荒前燙一沉年娘新咬增擇的悔企編業(yè)更所座得揮稅醬中厘抵漢免時(shí)。紀(jì)如漲果場(chǎng)當(dāng)犬年權(quán)新夫增僻的桿企包業(yè)沉所澡得污稅畜稅徒額您不拼足草抵天免適時(shí)響，額未豪予拒抵株免鐮的攔投嬌資揭額恒，賭可匯用羞以伸后侍年嬸度獸企鍋業(yè)盟比腰設(shè)界備鑰購(gòu)始置講前服一泉年光新已增芳的蝕企農(nóng)業(yè)耀所睡得慰稅健稅狂額猶延挖續(xù)宣抵岡免幅，鴉但盡抵萄免初的江期述限穩(wěn)最飯長(zhǎng)槐不衡得癥超換過壓五己年蹲。企趙業(yè)依所該得蛇稅土法默實(shí)碑施氧條爽例棚第搭一叫百荒條判：企律業(yè)殲購(gòu)?fù)局眉⒍鑼?shí)蠅際她使軟用翠《炒環(huán)堆境次保收護(hù)虜專厭用杯設(shè)溝備膛企敬業(yè)封所約得獲稅奪優(yōu)黨惠楚目未錄否》卷、井《擦節(jié)代能活節(jié)撐水盾專播用分設(shè)月備遷企猶業(yè)淹所順得輝稅解優(yōu)塞惠甩目往錄帶》憐和墊《餃安枕全羞生啞產(chǎn)采專往用嗽設(shè)寧備尤企每業(yè)期所探得景稅取優(yōu)囑惠青目則錄材》營(yíng)規(guī)爐定嘆的環(huán)世境順保樸護(hù)茅、那節(jié)搖能競(jìng)節(jié)躬水停、填安咬全宇生腦產(chǎn)等舉專澤用礎(chǔ)設(shè)業(yè)備喜的永，碑該專淋用行設(shè)舞備成的妙投普資濟(jì)額械的歷1早0租%可亂以恐從高企碑業(yè)楚當(dāng)劫年底的留應(yīng)陸納秧稅言額沒中噸抵醫(yī)免寶；愉當(dāng)旁年摟不紀(jì)足的抵捏免抵的誓，解可早以時(shí)在協(xié)以積后蓬5秋個(gè)孕納視稅增年狡度冶結(jié)動(dòng)轉(zhuǎn)飽抵凍免情。關(guān)額于績(jī)虧到損標(biāo)抵遞免孩的樸規(guī)敬定《稼企遙業(yè)夢(mèng)所申得肯稅析法況》釀和值《瞞實(shí)壟施孤條瞞例乖》嘴規(guī)錢定竄：喇企箏業(yè)塑某費(fèi)一括納榜稅篇年宿度滲發(fā)嘴生污的慶虧也損殼可幅以雙用敏下億一雹年海度依的張所扮得緞彌墓補(bǔ)蹤蝶，霜下貌一淚年基度欠的忙所變得納不景足謝以幼彌高補(bǔ)姿的融，館可披以晌逐巖年乎延添續(xù)暈彌癢補(bǔ)憲，敗但還最鳴長(zhǎng)穴不飄得皆超順過鴨5勿年黃。抵牌免跨技瀉術(shù)承要逃點(diǎn)抵筍免犬項(xiàng)軍目碰最冠多叉化抵掩免紡金詳額什最辣大挑化抵宮免持時(shí)驚間熄盡申早抵健免壩技蹦術(shù)躬特葡點(diǎn)此：絕匯對(duì)劣節(jié)照稅技稈術(shù)梁較什為縮慧簡(jiǎn)鵝單適汪用餓范太圍送較弱大利夏用隱稅愛額轟籌攻劃猴原秘理抵倚免潛技山術(shù)段案慨例憑應(yīng)足用某離企虎業(yè)剝籌存資橋3鞋0菊0床0哲萬旁元學(xué)，攻現(xiàn)未有燭兩釋個(gè)夢(mèng)方屆案橋可役供惑選顛擇懂：一撞是礎(chǔ)購(gòu)駕買詢國(guó)鮮產(chǎn)突設(shè)誼備堡用元于蠶技愚術(shù)涂改醉造勵(lì)（升假褲設(shè)持設(shè)夾備駱購(gòu)榨置凱前梁一核年仰企偷業(yè)效利暗潤(rùn)尿額錫為冬0屢）幣；二令是顯投置資燥新蚊辦塘高售新番技規(guī)術(shù)積企童業(yè)拼，衛(wèi)所襪得北稅戴稅皂率膏為瞞1鄰5腹%滴，寫并鵲實(shí)鼓行評(píng)2著年懸免工稅陡政籠策粱。假粗設(shè)惕兩談個(gè)駕方閃案腐的彎投吹資荒收辮益?zhèn)€相旁同避，謝第書1甩-傲5輸年婦的面利肥潤(rùn)毅情找況柳如奸下：（借單囑位抱：械萬從元分）該吸選掌擇私哪絹個(gè)微方應(yīng)案餃？年份12345利潤(rùn)20030080012001500第版一辜方挪案傻的圖稅痕后母凈聚利奶潤(rùn)秀:五湊年穴應(yīng)錄納踢稅趣額溪=善4許0聽0仰0售×襲2謹(jǐn)5腰%譜-摟1敗5炎0索0航×懷2菜5襖%賊=奔6秘2餃5弄（濕萬現(xiàn)元逐）凈盯利作潤(rùn)玩=目4河0步0更0癢-動(dòng)6巴2久5寶=損3昌3枕7有5南（璃萬扮元男）按鄭國(guó)仇家邀有鳳關(guān)科文溜件扎規(guī)賢定禿，縱凡狹在袍我時(shí)國(guó)奸境幻玉內(nèi)油投含資皆于陳符昂合斤國(guó)斜家經(jīng)產(chǎn)槍業(yè)建政侍策朱的摧技甲術(shù)逃改陳造境項(xiàng)缺目聞的罵企阻業(yè)塌，其爺項(xiàng)登目月所贈(zèng)需到國(guó)止產(chǎn)慣設(shè)閘備懶投弓資賭的檢4址0沙%浙可伙從匪企礦業(yè)控技禽術(shù)境改迅造蜓項(xiàng)股目產(chǎn)設(shè)次備鞏購(gòu)蒜置揚(yáng)當(dāng)撐年號(hào)比脅前上一筒年厚新迎增常的列企賺業(yè)第所禿得階稅占中眼抵境免刊。如化果搜當(dāng)保年使新察增呀的朗企揭業(yè)堵所諒得狼稅技稅孫額搞不櫻足守抵球免范時(shí)搬，旦未爸予媽抵漆免胳的殘投竿資松額先，房誠(chéng)可令用宴以血后扶年晶度旦企拌業(yè)默比淘設(shè)意備毯購(gòu)丟置耳前傳一坡年傳新也增距的臟企迎業(yè)鼓所寬得孤稅蔬稅悶額舉延慨續(xù)港抵碰免福，某但抵它免叢的霞期蟲限汪最鋼長(zhǎng)蟻不識(shí)得廚超春過蟻五填年求。第企二紙方獨(dú)案恰的槳稅下后緒凈龍利最潤(rùn)坦：五略年如應(yīng)按納況稅獨(dú)額撲＝情（典8段0紙0冠+銜1命2布0噸0祝+順1衣5共0頃0尼）幟×圓1軟5鈴%頭=躺5云2咬5貫（士萬找元瓶）凈盛利腿潤(rùn)鑒=朵4蓄0渴0減0宮-膀5氧2哥5淹=叮3孟4門7殲5芝（碰萬莫元拒）第澡六晴節(jié)病退君稅樂技槽術(shù)一扔、直退輪稅昂的群概嫁念退點(diǎn)稅恭：蠻是坐稅命務(wù)烤機(jī)煎關(guān)請(qǐng)按鈴規(guī)伏定鹿對(duì)田納采稅脂人已納掠稅掀款的歲退亭還算。悄P兆4壁9膠、響-飼1退眠稅廚技鋪術(shù)假涉露及面：稅阿務(wù)晌機(jī)墓關(guān)均誤來征刃或徹多擾征省的炮稅捎款納扮稅某人晉多烈繳盆納稱的腎稅謙款出驚口禿退殿稅納葉稅陪人勿符綿合像國(guó)端家正退槍稅畏條窗件謊的亂已職納摩稅市款退犯稅重技梁術(shù)涼的魔特光點(diǎn)絕俗對(duì)渴收宋益步籌興劃技語術(shù)掀較丈為擇簡(jiǎn)工單適灘用葵范志圍哭較倚小退辜稅態(tài)技固術(shù)夫要陪點(diǎn)盡圣量彼爭(zhēng)隱取哀退巾稅越項(xiàng)富目扔最天多突化盡浪量頭使日退牲稅紀(jì)額雹最失大蛛化出喬口皂退知稅對(duì)報(bào)挽關(guān)傲出展口喚貨愧物退萍還噴在叛國(guó)侵內(nèi)慨各祥生性產(chǎn)牽環(huán)枕節(jié)恰和援流筍轉(zhuǎn)賞環(huán)逐節(jié)基按蒜稅照法雷規(guī)在定虛繳親納鎖的受增孕值何稅旁和碼消嶄費(fèi)黎稅盒。出胞口妻退尤稅今企糟業(yè)恰范眾圍啞包擔(dān)括自罷營(yíng)頌出箏口砌的絮企售業(yè)，委所托寶出祥口砌的御企餓業(yè)，特綁定想退鴉（簡(jiǎn)免猶）標(biāo)稅僻的躲企攻業(yè)談和旋人杰員吩。自凱營(yíng)掠出番口搬的帽計(jì)壤稅腐價(jià)嶺格瞎：壟按襲離辰岸右價(jià)劍全失部眾收插入序計(jì)膏算外率貿(mào)薪出襪口忠的猴計(jì)底稅守價(jià)擾格何：曾按鍋不鐮含魔稅守收熄入好計(jì)委算蒙。出皂口創(chuàng)退窮稅液案狹例無府錫戴中硬外梳合靠資拼企藏業(yè)額金懷星酷公壞司表以線農(nóng)五產(chǎn)扶品啟為院原音材您料坊生情產(chǎn)沙工辣業(yè)予品寄出薄口禿，路2扇0衛(wèi)1胡2憤年鋼上歉半瘡年千自沈營(yíng)積出風(fēng)口閑1床1好7大0饞0尾萬示元貝，面可畢抵茂扣默的摔進(jìn)卻項(xiàng)邀稅布額遼為風(fēng)1夠2譜0繁0農(nóng)萬訊元妨，卵該鴉公版司蠻自秒營(yíng)盆出歡口巾執(zhí)滴行眨先挎征蜜后晝退閑，記征績(jī)稅蘿率熄為暫1率7槍％仆，恨退秘稅狹率賴為沿9蹤蝶％絨，諒則雙上他半創(chuàng)年痰應(yīng)獵納巖增算值豆稅竊額踏為精1垃1牛7拴0棉0內(nèi)×閣1痛7漏％糊－針1勾2鬧0和0潛＝求7算8彈9拐萬拿元包，曠出挪口免環(huán)澤節(jié)軟應(yīng)擱退流增孩值深稅湖1柏1府7湖0喘0門×丈9外％童＝昨1廁0蓮5刃3礎(chǔ)萬視元凡。蘿征蛛稅鍬機(jī)保關(guān)奏可肌征蔽增暮值鵲稅萍7跨8款9切萬封元住，碎退床稅迅機(jī)奪關(guān)暑應(yīng)浪退頑稅蠶1影0桿5普3鼻萬裙元燦，姿退蒼稅搖扣攝減單征燙稅顛后猜該訂企青業(yè)朗實(shí)憲際雖可器得尼到死的來稅撲收飽補(bǔ)抄貼畏為際1臘0查5臭3味－共7兩8潮9鄰＝喚2時(shí)6右4逢萬臥元皆。若做金碰星甩公戒司突有坡關(guān)讀聯(lián)犁外暈貿(mào)請(qǐng)明艷新喉公搬司拋，詠金榜星辭公份司制把銜產(chǎn)鳥品窄以效同業(yè)樣挨的尺價(jià)銹格筍銷舞售座給霉明分新玩公旺司蘋，蘿明宅新圍公漸司蓬再鮮以薄同蜜樣給的銹價(jià)汁格側(cè)銷曠售踏到覽境鵝外氧，峽金喇星晃公心司勞開叉具胳增鈔值庭稅丹專廈用德發(fā)蛇票瘡價(jià)選稅待合鼠計(jì)冤1豬1資7定0劍0輩萬芝元偶，甲則含金趴星堆公泰司悄應(yīng)柳納猾增妻值絕稅將為寇1飲0砌0肌0透0伯×廁1鑼7燈％衡－緣瑞1宋2敵0霧0明＝憂5率0朵0盡萬雕元口，昨明槍新回公懼司喬可喉得醋到狗退范稅畢1販0影0默0懼0稱×形9驕％犬＝休9偽0纏0察萬斷元蘆。衡稅榆務(wù)等機(jī)扶關(guān)佳征做稅浪5年0桐0狹萬應(yīng)元熔，青退該稅威機(jī)查關(guān)魚退適稅攝9愧0卸0林萬高元吉，剪金只星決、蟲明升新箏兩犯公測(cè)司較實(shí)需際裁可宋得贏到漸的夫稅秧收哪補(bǔ)扯貼憑為皆9顯0通0騰－塵5蠶0襲0擱＝誕4們0滾0蓋萬閱元克。從創(chuàng)金籍星嗚、撇明牲新哭兩抗公嚴(yán)司終來五看憐，痛自模營(yíng)海出減口蜜實(shí)協(xié)際杯得大到杏的刑稅謀收克補(bǔ)殃貼宴是嫂2減6沫4脫萬邁元偷，棉而左通磨過尚外撲貿(mào)圈出邁口武實(shí)懇際漲得液到脆的產(chǎn)稅避收浸補(bǔ)樓貼花是齡4偶0速0損萬督元并，虛兩寶者堤相椅差吼1涼3霧6筒萬俘元評(píng)。妖顯頌然蛋，熄通張過祥外杜貿(mào)臂出天口莖對(duì)逝兩供公朽司丹更哈加上劃擦算勝。上緊節(jié)落回霉顧分娛割技柿術(shù)（欄稅狗基和/河稅族率舌/牙稅荒額須）誕籌燙劃罷原棉理扣名除技暴術(shù)（決稅涼基吳/旨稅威率集/孟稅親額柄）眼籌數(shù)劃搬原察理稅詢率艷差逗異技脾術(shù)（管稅拌基謝/服稅祥率錘/農(nóng)稅爛額壟）珠籌磨劃逝原脊理抵眼免技拴術(shù)（凍稅皮基釣/躁稅木率秩/名稅君額漁）睜籌聯(lián)劃嘉原斤理退話稅技種術(shù)（頭稅拿基辣/由稅圖率敢/族稅添額鞏）柳籌膛劃冬原營(yíng)理√√√√√第菜七凳節(jié)靜延戚期欣納豈稅過技立術(shù)一炎、座概更念延燥期仔納義稅稿：琴是粱納哲稅撒人凱按鞭照挑國(guó)濾家害有六關(guān)否延守期展納凡稅緩規(guī)興定延盜緩都一謙定輕時(shí)謹(jǐn)期柴后展再博繳磚納稅撈收興。P糧5茂1二就、吃延毫期閉納瞧稅跌技宜術(shù)鳳特奧點(diǎn)運(yùn)有用麥相合對(duì)夜收史益鞠籌團(tuán)劃萄原率理運(yùn)杰用稅免額/法稅杯基籌靈劃安原遙理技羨術(shù)產(chǎn)復(fù)震雜適卻用怖范金圍研大攝P謀5經(jīng)1三秀、大延詠期落納糠稅芹技舍術(shù)傘要技點(diǎn)■稻延互期蘇納勸稅揚(yáng)項(xiàng)嚷目絹?zhàn)钫嘣u(píng)化■蓋延文長(zhǎng)思期遮最縱長(zhǎng)剛化案洞例成立都疏市縱甲球單響位疼采舊用壯預(yù)柿收深款看方久式轉(zhuǎn)飛讓疊土棍地隆使世用渣權(quán)給造乙訊單似位席，筐合徑計(jì)輝轉(zhuǎn)星讓蜜收漿入膝1捧0缺0役萬卻元腫。2拐0紀(jì)0剃9鞭年汪7共月好1順2價(jià)日林，繩甲錯(cuò)單復(fù)位甲收信到似乙盞單福位止支跟付但的嶄預(yù)央收沸款章4濟(jì)0攪萬尼元失。拘2梢0悄0榴9勤年滔1還0駁月鏟1膛8南日比，泥甲綠單凈位進(jìn)又沖收擠到們乙不單笨位暫支個(gè)付逝的艱預(yù)肚收鉆款執(zhí)2考0秀萬慚元些。白2沸0憤0病9它年僻1席1交月皂2鼓1搏日滴，耽甲隔單隙位撐與掠乙級(jí)單絕位儀結(jié)掏算叫，使甲澆單控位叼開缸具辱發(fā)補(bǔ)票糾，安共柿計(jì)抓價(jià)寧款演1霸0舞0隱萬匯元擾，銳但墻乙維單蓬位歉由節(jié)于壤特晉殊錄情寬況玻尚蔑有萍2家0扇萬山元什未驅(qū)支橫付夫給胃甲公單鋸位吸。這炕1肚0坊0男萬襯元葵交港什賄么美稅填？概什輛