增值稅會(huì)計(jì)概述

第一節(jié)增值稅概述第二節(jié)增值稅的計(jì)算與申報(bào)第三節(jié)增值稅進(jìn)項(xiàng)稅額及其轉(zhuǎn)出的會(huì)計(jì)處理第四節(jié)增值稅銷(xiāo)項(xiàng)稅額的會(huì)計(jì)處理第五節(jié)增值稅結(jié)轉(zhuǎn)及上繳的會(huì)計(jì)處理

第三章增值稅會(huì)計(jì)

第一節(jié)增值稅概述一、增值稅的基本含義（一）增值稅的概念按照我國(guó)現(xiàn)行增值稅稅法，增值稅是對(duì)在我國(guó)境內(nèi)銷(xiāo)售貨物、進(jìn)口貨物以及提供加工、修理修配勞務(wù)的單位和個(gè)人，就其取得貨物的銷(xiāo)售額、進(jìn)口貨物金額、應(yīng)稅勞務(wù)銷(xiāo)售額計(jì)算稅款，并實(shí)行稅款抵扣制的一種流轉(zhuǎn)稅。（二）增值稅的類(lèi)型1.生產(chǎn)型增值稅（Production-typeVAT）在計(jì)稅時(shí),不允許扣除外購(gòu)固定資產(chǎn)價(jià)值中所含增值稅款2.收入型增值稅（Income-typeVAT）允許扣除外購(gòu)固定資產(chǎn)價(jià)值中所含增值稅款，但不允許在固定資產(chǎn)購(gòu)入時(shí)一次性扣除。3.消費(fèi)型增值稅（Consumption-typeVAT）允許一次性扣除當(dāng)期外購(gòu)固定資產(chǎn)價(jià)值中所含全部增值稅款（衛(wèi)三粥）評(píng)增漆值粥稅戒的椅特召點(diǎn)1.花不六重吳復(fù)糊征觀稅2孟.右既記普灘遍條征研收均又搏多烘環(huán)豪節(jié)誕征萌收3誦.澆同怒種凱產(chǎn)叮品鄉(xiāng)豐最款終臉售區(qū)價(jià)棟相慈同川，奸稅烈負(fù)內(nèi)就森相濃同在界增圍值部稅猴下僚，零同鄰一里種毫產(chǎn)展品游，拿不懲論聽(tīng)經(jīng)緩過(guò)魂多紙少格流這轉(zhuǎn)裙環(huán)周節(jié)愿，券只旱要泛其亭最慶終季售崇價(jià)香相逢同酸，壇其獨(dú)總己體賤稅鄙負(fù)澤就叉相沾同崗，巷如釣表械3澇－圣1吉所映示廈。表屈3潤(rùn)－遙1帳）增坦值榮稅覺(jué)額芽與獲增菜值寶稅假配定厚稅延率屈：鵝1耕0拿%流票轉(zhuǎn)嶼環(huán)禁節(jié)究銷(xiāo)既售燭額涂增盞值生額稼增腹值姑稅炸額⒈嘗生異產(chǎn)耀原咸材系料播2刪0且0湯2捕0觸0話2營(yíng)0⒉償生耍產(chǎn)皂半居成極品洞4聾0謊0辜2狐0跳0誼2徐0⒊毅生清產(chǎn)豎產(chǎn)色成醉品織7論0敲0宴3莊0域0東3往0⒋揉批旬發(fā)仆9縫0算0偉2困0嫂0脖2得0⒌臟零拜售甚1奇0被0他0械1餐0柿0福1滾0合禽計(jì)逝1澤0饅0蹈0沾1黑0譯0⒈覆生脆產(chǎn)罵原奏材咱料字至猾半弱成縮慧品唐4技0旦0渣4輸0育0倉(cāng)4餐0⒉孝生凝產(chǎn)徐產(chǎn)您成延品診并懶零喇售晚1址0濤0壘0立6戒0年0手6麗0合支計(jì)知1飲0華0標(biāo)0犧1南0菜0（田四麻）鼻增課值婚稅濟(jì)的史優(yōu)黃點(diǎn)1薦.態(tài)能擊夠青較集好短地詢體吼現(xiàn)均公嫩平逢稅轟負(fù)秋的夢(mèng)原占則2論.叉有欣利陶于圈促螺進(jìn)撞企階業(yè)設(shè)生付產(chǎn)雁經(jīng)課營(yíng)凡結(jié)領(lǐng)構(gòu)司的偉合厭理衫化3京.掙有罷利負(fù)于古國(guó)必家堆普階遍蠢、美及淹時(shí)捏、產(chǎn)穩(wěn)榮定哪地益取廳得夏財(cái)馬政磨收與入4膀.炒有啦利鴨于止制陜定盈合擠理低的突價(jià)穗格蓋政冤策5躲.益有紛利梢于政擴(kuò)風(fēng)大膊出貴口6影.外平膽衡翠進(jìn)羊口饞產(chǎn)密品查與蹦國(guó)濱內(nèi)安產(chǎn)尋品法的包稅用收鳴負(fù)棉擔(dān)二堵、頃增瞧值拆稅叼的摘納丑稅壇人（早一雜）嶺增音值扇稅漂的覽納揭稅并人增船值良稅局的彎納喉稅駛?cè)藳](méi)是漏在添我夢(mèng)國(guó)基境丙內(nèi)暑銷(xiāo)鉗售備貨鬼物勁或懷者繳提宴供煩加纖工妖、溉修遵理脖修就配挑勞撈務(wù)娘以洽及臉進(jìn)揉口吧貨混物蟻的鑼單謹(jǐn)位體和稀個(gè)袋人團(tuán)。1芽.怎單詳位2焰.趴個(gè)伶人3沫.臺(tái)承懸租和人廉和眠承嗓包桐人4藝.焦扣個(gè)繳村義甚務(wù)囑人（規(guī)二凍）腹小涼規(guī)店模鑰納叼稅畢人小捷規(guī)婚模缸納讀稅專(zhuān)人述是韻指脅年午銷(xiāo)益售紫額割在今規(guī)胸定茄標(biāo)蜘準(zhǔn)叢以腔下處，棋會(huì)撞計(jì)臘核鉆算爪不碑健黃全懸，川不影能通按碰規(guī)高定烏報(bào)窯送圈有脖關(guān)斃納星稅晌資叛料岸的呢增艙值匹稅陜納躺稅嗓人惕。（翅三湖）呢一挑般姐納放稅薯人一巨般充納察稅題人球是聰指害年辣應(yīng)若納虎增豬值志稅執(zhí)銷(xiāo)掉售粘額約超隔過(guò)老增具值殘稅陽(yáng)稅土法抵規(guī)葵定深的搶小翁規(guī)域模派納第稅歡人憑標(biāo)孕準(zhǔn)插的范企近業(yè)罰和拴企良業(yè)掘性萌單盤(pán)位呀。虹年行應(yīng)局納架增仿值胞稅首銷(xiāo)教售騾額揮未及超碑過(guò)尤小勤規(guī)華模違納厚稅擁人雕標(biāo)單準(zhǔn)租的豈企明業(yè)訊，些個(gè)賢人虹、償非河企就業(yè)扇性攪單顯位屠以謝及借不某經(jīng)賓常鴉發(fā)爭(zhēng)生乞增止值兵稅算應(yīng)寧稅灘行阻為泄的拉企兩業(yè)善，牧一圈般拘不留認(rèn)其定銳為訪一巡壽般智納互稅鍋人這。三、增注值米稅館的倦納赴稅懇范壓圍（仆一么）越納拌稅爪范鞋圍胃的租一則般筆規(guī)種定凡磚在當(dāng)我舟國(guó)幅境繭內(nèi)擺銷(xiāo)單售脖貨洲物憐或琴者神提個(gè)供斷加載工銀、桐修砌理蛋修讓配刪勞藍(lán)務(wù)孫以群及他進(jìn)他口街貨絮物船的詞，州都魚(yú)屬矩增倡值繩稅膝的知納降稅素范圾圍藝。仇貨筍物傷是涂指淚有編形境動(dòng)導(dǎo)產(chǎn)鏟，庸包謙括旦電他力融、哭熱撐力作、銅氣鳴體水。（碑二討）蹄納析稅董范顛圍擊的瓶特繳殊狗項(xiàng)霧目1鋤.瓦銷(xiāo)萍售棗廢乒品溫、輪下夢(mèng)腳俘料2競(jìng).以基塘建隊(duì)和親建肆筑奪安衡裝蹦企忠業(yè)紛用尿于可本鞭單液位帽的族預(yù)救制大件宮等3.粘銷(xiāo)孝售莊自隱產(chǎn)測(cè)貨洽物咬并響提娘供皺建鎮(zhèn)筑穗業(yè)架勞景務(wù)4.圍集證郵岸商鋸品5精.修控理件費(fèi)哲和尸“道三板包鄰”訊收詠入6.納萬(wàn)稅麥人戶在娘資結(jié)產(chǎn)愁重副組背過(guò)薯程民中汪，裳通塌過(guò)煙合捷并厘、陷分賣(mài)立不、噴出宵售溜、擁置匆換蛾等赴方斧式植，練將旁全鳳部委或顆者饑部呢分熊實(shí)集物遭資戒產(chǎn)薦以顯及辱與晨其季相嘉關(guān)歪聯(lián)抄的擺債麥權(quán)痛、若負(fù)金債乞和跡勞靠動(dòng)汁力矮一鎮(zhèn)并噴轉(zhuǎn)寺讓敘給聚其升他取單允位聚和露個(gè)謊人完，商不旁屬謊于灰增恐值拉稅右的奸征橡稅米范誕圍嚴(yán)，類(lèi)其挨中晌涉責(zé)及剝的嶺貨泄物畢轉(zhuǎn)但讓勸，鵲不擴(kuò)征代收熊增柔值除稅的。7.罩報(bào)艘刊俯發(fā)蠶行8曬.鋼罰泄沒(méi)累物拒品9振.帥特抹定淘貨盟物大銷(xiāo)粱售1辭0穗.茫代洞行鉤政鑰收壺費(fèi)潑、披代涂辦郵證跌照裹收假費(fèi)1恭1銜.牽對(duì)刑從扁事就公伯共靈事逐業(yè)挨的位納淚稅昨人唱收猶取畢的若一串次店性錫費(fèi)旺用1鵲2張.謀會(huì)長(zhǎng)員芬費(fèi)（稱(chēng)三既）鴿納湖稅蠅范花圍易的刪特蒙殊刷行蹤蝶為1臟.輕視桿同鉤銷(xiāo)竄售霉行朽為飄：（蛋1磚）寨將世貨環(huán)物嫂交猜付授他冠人包代還銷(xiāo)攔；（狐2忠）社銷(xiāo)再售剖代齡銷(xiāo)上貨沉物肅；（欲3湯）挨設(shè)列有棒兩紋個(gè)邁以境上災(zāi)機(jī)蟲(chóng)構(gòu)煩并竹實(shí)粘行蜜統(tǒng)孫一灑核塌算喝的態(tài)納將稅速人嘗，舅將班貨腔物肢從飾一糞個(gè)滑機(jī)辜構(gòu)凱移揉送蛇其進(jìn)他載機(jī)譜構(gòu)正用盜于塊銷(xiāo)籃售閑，筆但等相我關(guān)倡機(jī)羞構(gòu)姻在詞同濱一少縣弊（隸市模）會(huì)的艷除秀外尿；（惰4子）溜將腰自允產(chǎn)鉛或怪委萄托宿加縱工伯的珍貨味物伙用她于辯非鵝應(yīng)旨稅庫(kù)目勵(lì)；（休5呀）盾將碑自則產(chǎn)謊、消委半托仁加致工率或啦購(gòu)良買(mǎi)慨的奇貨脆物駕作郊為復(fù)投舊資朗，多提虛供炸給豎其捷他掩單紗位醫(yī)或叼個(gè)翠體么經(jīng)本營(yíng)端者廉；（危6鞋）料將漿自拼產(chǎn)能、變委惑托循加忠工克或衫購(gòu)譽(yù)買(mǎi)舞的嘉貨魄物待分停配預(yù)給細(xì)股辰東爹或肝投沫資殺者脹；（里7點(diǎn)）予將犬自丹產(chǎn)至、驕委賽托琴加稅工辰的付貨蛾物日用向于堤集矮體慚福繡利桂或展個(gè)辯人攜消消費(fèi)坑；（身8積）泊將銷(xiāo)自望產(chǎn)奏、撒委邊托盟加趁工饞或紫購(gòu)總買(mǎi)所的災(zāi)貨跪物動(dòng)無(wú)扛償伯贈(zèng)鳥(niǎo)送也他擁人固。2菜.勢(shì)混槐合警銷(xiāo)慢售禿行帳為（飽對(duì)伐同花一飯客驕戶映）3更.屯兼紙營(yíng)轟非您應(yīng)政稅尼勞奸務(wù)懇、白兼趙營(yíng)竊不價(jià)同屋稅寶率鴉貨欠物附或姿應(yīng)淺稅頌勞堪務(wù)4歸.查代全購(gòu)蠻貨乏物質(zhì)行戰(zhàn)為凡牽代鐘購(gòu)贊行如為橫，垂如膝果浴同必時(shí)蝕具渴備嘉以升下腔條及件香的涉不菌征輔收悄增蹤蝶稅，僅校按腿其偽手面續(xù)藍(lán)費(fèi)特收衡入環(huán)計(jì)蘇繳罵營(yíng)歉業(yè)砌稅貧；嫁如朋果虛不場(chǎng)同調(diào)時(shí)屈具映備冰以唐下物條剖件龜，毫無(wú)塵論蠟會(huì)信計(jì)禁制腹度馳規(guī)行定細(xì)如礦何皺處爭(zhēng)理來(lái)，咬均咸應(yīng)羽繳級(jí)納曾增剩值彼稅肝。(輕1塊）拳受劈燕托怠方懼不伐墊疊付返資望金機(jī)；(拳2暖）竄銷(xiāo)善貨薪方芝將框發(fā)碼票杯開(kāi)傾具比給袍委龍托鼓方偉，揮并勞由蹈受姑托昌方傭?qū)澰搹U項(xiàng)魂發(fā)胡票壟轉(zhuǎn)讓交唐給剩委晌托區(qū)方道；(考3藝）拐受尊托儲(chǔ)方腫按殃銷(xiāo)盾售蛋方黃實(shí)搶際插收釀取今的恩銷(xiāo)戒售府額扣與儲(chǔ)委誼托上方柔結(jié)經(jīng)算測(cè)貨炸款根，友并佛另溜外氏收篇取號(hào)手史續(xù)裕費(fèi)胃。代霸理慌進(jìn)夸口侄貨弱物骨的有行柜為迫，魂屬鋸于渠代低購(gòu)劍貨誓物頓行懷為順，害應(yīng)播按里增法值個(gè)稅捆代五購(gòu)殺貨五物抬的獄征店稅鴨規(guī)攝定舒執(zhí)致行畫(huà)。四掘、晝?cè)龉碇滴侄惐难矶愌吐梳u、廉征去收耳率（紹一惕）混增袖值文稅刷稅識(shí)率一壩般末納賢稅昌人應(yīng)銷(xiāo)宋售疊或智進(jìn)攜口扔適幅用銀低懶稅負(fù)率赴（向1選3比%神）療以虹外軌的摔貨孩物噴及鎮(zhèn)提鼻供存加填工咳、臺(tái)修利理倉(cāng)修令配由勞閉務(wù)柄，股稅轉(zhuǎn)率久為屆1過(guò)7探%騙。（友二烤）瓶增負(fù)值責(zé)稅漠征剩收逐率征燒收失率嚴(yán)有憶這畝樣浪幾傻個(gè)拒：亦2列%似，舍3凳%悠，影4希%貓，切6曬%（眼三胖）察增逼值脊稅溉抵立扣數(shù)率撇（略扣序除勺率削）對(duì)吃企噴業(yè)羞從籮非撫增康值籌稅帽納土稅抖人鬼購(gòu)彼進(jìn)蝕免沾稅寇農(nóng)唯產(chǎn)下品俘、嘩接必受鬼運(yùn)舒輸我勞導(dǎo)務(wù)粘、遷得不到嶼增音值吊稅勢(shì)專(zhuān)牙用竭發(fā)草票詠，應(yīng)為診了侍不致增纖加痰企熄業(yè)某的罪增魚(yú)值超稅隱稅洲負(fù)信，畏稅撤法司規(guī)禮定面按留抵登扣燃率疤計(jì)軋算產(chǎn)抵詞扣樹(shù)進(jìn)購(gòu)項(xiàng)家稅翼額抵。五面.惹增放值籃稅大的睡納晉稅膏期要限丑和頁(yè)納椒稅程地駁點(diǎn)（私一拉）加納談稅碼期端限（傍二花）妖納棉稅升地樹(shù)點(diǎn)六、右增效值戴稅巷的猶優(yōu)工惠蠟政提策（一靈）賭免恢稅策規(guī)低定免躁稅夸是貸指黑對(duì)銅貨升物脂或預(yù)應(yīng)笨稅貿(mào)勞稱(chēng)務(wù)麥在呢本短生畢產(chǎn)差環(huán)雄節(jié)沸的雕應(yīng)舉納臥稅待額籍全仿部核免許繳后增令值襲稅滔。莊免狡稅仇只櫻免室征描本綠環(huán)尼節(jié)詠的灶應(yīng)患納指稅寨額錄，詢對(duì)幟貨臺(tái)物裝在典以艘前逃生切產(chǎn)牲流敏通蝕環(huán)復(fù)節(jié)列所析繳抗納閣的鄙稅渾款贊不筑予松退漢還舟，注因肝此柿，隆免掩稅烏貨梢物闊仍新然駱負(fù)挨擔(dān)清一報(bào)定北的杰增鹿值康稅劑負(fù)團(tuán)。（數(shù)二番）增貍值趙稅即債征弊即陪退鍬、紡先臺(tái)征波后蝕退1某.擔(dān)軟發(fā)件雙和雞集狼成曲電紀(jì)路跡企適業(yè)2爐.茶資筍源帳綜畜合窗利柄用懸企愛(ài)業(yè)3.拌廢掌舊濱物問(wèn)資炸回飄收鄙企煩業(yè)4策.危民妻政膊福停利繪企火業(yè)5街.椒安阿置食殘末疾鉛人勵(lì)企院業(yè)6窮.許文鋤化哨企挨業(yè)7怨.扇符判合抵規(guī)賤定川條查件不的以學(xué)舍校絕、糟科微研瞧機(jī)久構(gòu)諒和版技掩術(shù)福開(kāi)爛發(fā)轎機(jī)段構(gòu)慎、貼外蝴資輩研寬發(fā)注中悔心嗚。8眼.淋其稻他（液三掩）豎增靈值殲稅窯的杠減姨征1漆.走一紙般模納顧稅執(zhí)人泛銷(xiāo)域售牛自買(mǎi)己薄使孫用壞過(guò)狂的甲固苦定扒資柄產(chǎn)2睛.歡納頌稅費(fèi)人仿（叮一摔般況指吉舊毅貨導(dǎo)經(jīng)蚊營(yíng)遵單戴位牧）日銷(xiāo)樸售潔舊蜻貨（蹄四段）班增漫值兼稅擋的玻起瓦征編點(diǎn)銷(xiāo)離售甩貨父物耀、嘩提重供妖應(yīng)茅稅灣勞矩務(wù)隙的扣，習(xí)為盯月軟銷(xiāo)鮮售無(wú)額壯5劃0濕0瓜0編元捧~擱2身0封0傻0腎0儀元束；殊按障次菜納召稅鍬的屬，啊為掙每瞞次?。ㄗＨ辗┭凿N(xiāo)瞇售拖額穗3處0劍0迷元起~細(xì)5秒0稍0革元究。六志、權(quán)增船值踐稅掌專(zhuān)謝用汗發(fā)另票交的丙管攀理（兄一豆）嗽增警值度稅崗專(zhuān)運(yùn)用嶄發(fā)殃票隸的愚意弓義（靠二半）緞增禿值舊稅虹專(zhuān)筆用市發(fā)題票桿的使用（系三體）蛋增路值搜稅偵專(zhuān)榆用辱發(fā)辰票躲的領(lǐng)襲購(gòu)尼和按開(kāi)條具（每四翅）寸增悼值采稅擔(dān)專(zhuān)英用喚發(fā)莫票務(wù)的師開(kāi)渣具窄要嬌求（胞五向）即增冊(cè)值雹稅汁專(zhuān)披用驢發(fā)惕票老開(kāi)么具忍后垮，始發(fā)氧生感銷(xiāo)肉貨女退卵回雜、努開(kāi)揮票燈有坡誤桃等紹情麗形（行六博）估不痰得少作迎為投增區(qū)值初稅遮進(jìn)橋項(xiàng)錦稅泉額娛的楊抵軋扣顯憑姻證1捆.僅經(jīng)滲認(rèn)充證鎖，價(jià)有聰下完列騎情苗形震之甘一勾的目，禿不距得左作挨為何增回值蒸稅陰進(jìn)亦項(xiàng)容稅啄額朗的遵抵忍扣續(xù)憑眨證評(píng)，膊稅血?jiǎng)?wù)孩機(jī)弦關(guān)莊退鳥(niǎo)還希原他件劫，臭購(gòu)繁買(mǎi)鴿方轟可祥要拖求梳銷(xiāo)懲售棵方莊重辛新捷開(kāi)咐具訴專(zhuān)提用的發(fā)概票生：?jiǎn)、偻聼o(wú)諷法畜認(rèn)煉證宏②手納木稅慎人信識(shí)潤(rùn)別葉號(hào)特認(rèn)賠證鐘不日符首③鄙專(zhuān)顯用糞發(fā)顫票脅代毅碼嶼、帝號(hào)核碼諷認(rèn)敵證埋不碎符2轎.災(zāi)經(jīng)陜認(rèn)照證六，針有隨下愿列蛾情法形序之替一問(wèn)的桌，稈暫管不誤得致作橡為暖增霜值政稅煩進(jìn)印項(xiàng)薦稅窮額華的腹抵規(guī)扣送憑哥證伙，愚稅荷務(wù)跡機(jī)皮關(guān)座扣駐留輸原厭件帳，沙查允明妹原燈因盒，倆分啦別凈情只況帆進(jìn)尾行悼處綠理爭(zhēng)：?jiǎn)挞俾弥赜?fù)姓認(rèn)嬸證瓜②感密賊文果有牌誤刑③腥認(rèn)暈證甲不每符窮④圣列鴿為艇失躬控輔專(zhuān)斧用聲發(fā)碧票3熱.程專(zhuān)未用稍發(fā)習(xí)票膀抵餓扣答聯(lián)扭無(wú)筐法位認(rèn)芒證旋的主，鋤可點(diǎn)使乳用把專(zhuān)笨用騾發(fā)洲票炭發(fā)慨票買(mǎi)聯(lián)聚到蠢主席管誕稅窯務(wù)畫(huà)機(jī)正關(guān)咳認(rèn)秒證里?？v專(zhuān)怎用兄發(fā)翅票壤發(fā)的票犯聯(lián)佛復(fù)畢印連件封留惠存?zhèn)鶄湟安樾?。（底七妙）籍增婆值侍稅犯?zhuān)超用準(zhǔn)發(fā)制票聚的蛙丟勁失一膜般腎納內(nèi)稅嘴人覽丟帆失芝已蠅開(kāi)雨具笨專(zhuān)膛用卷發(fā)聰票芒的途發(fā)蒜票致聯(lián)廁和土抵縮慧扣碗聯(lián)馳已夾認(rèn)松證未違認(rèn)蓋證已在認(rèn)毅證一兇般殲納虎稅纏人菜丟訴失殊已林開(kāi)體具疫專(zhuān)角用狹發(fā)難票啦的捧抵暮扣挎聯(lián)蹤蝶未累認(rèn)輕證一頌般標(biāo)納你稅掀人漿丟規(guī)失評(píng)已糕開(kāi)咽具午專(zhuān)憲用蜜發(fā)唇票及的粉發(fā)味票怪聯(lián)（晌八較）抹一戶般峽納電稅適人壘注懷銷(xiāo)炊稅業(yè)務(wù)違登賤記一萬(wàn)般謀納擾稅肆人胞注約銷(xiāo)座稅嶄務(wù)希登廁記俘或倘者評(píng)轉(zhuǎn)很為孔小蕉規(guī)姑模擾納秘稅詳人閱，釘應(yīng)險(xiǎn)將出專(zhuān)費(fèi)用斬設(shè)炊備宋和錄結(jié)晚存艙未避用痕的艙紙負(fù)質(zhì)堆專(zhuān)浪用拘發(fā)跨票促送蠢交過(guò)主絕管桌稅撞務(wù)扣機(jī)續(xù)關(guān)肌。幕主發(fā)管表稅魯務(wù)分機(jī)信關(guān)匹應(yīng)慘繳纖銷(xiāo)立其阿專(zhuān)華用喝發(fā)轉(zhuǎn)票究，結(jié)并做按哀有矮關(guān)調(diào)安茄全貨管初理它的柜要幼求肅處亭理萌專(zhuān)題用伙設(shè)細(xì)備核。（撫九預(yù)）央一壯般醒納貸稅鞠人乘納振稅倆輔辮導(dǎo)院期窄管鞏理第書(shū)二注節(jié)是增巴值橡稅騎的典計(jì)騙算肯與沃申們報(bào)一海.族增頑值晌稅鏟納輕稅隸義礦務(wù)免的臨確士認(rèn)二按.增玻值補(bǔ)稅鎖銷(xiāo)取項(xiàng)郵稅銜額融的睛計(jì)久算（匯一頓）疲銷(xiāo)幻玉項(xiàng)器稅匆額過(guò)及好其葉計(jì)烈算銷(xiāo)踐項(xiàng)瞇稅麻額錢(qián)＝宴銷(xiāo)籍售散額罩×事稅拴率一纖般聾納要稅闖人載因坊銷(xiāo)娃貨辣退著回?cái)鼗蛑暾蹘X讓桌而咳退左還脊給陵購(gòu)購(gòu)買(mǎi)泉方元的暴增放值吧稅青稅屢額盡，滴應(yīng)器從可發(fā)鋒生億銷(xiāo)神貨搬退詞回欄或?qū)诱垩鹤屗?dāng)喜期塊的早銷(xiāo)項(xiàng)項(xiàng)售稅繼額率中商扣愧減出蛾口捏企蒼業(yè)夫出散口黨國(guó)迷家霞規(guī)隨定肉不盆予咐退侍（蠟免嗎）特稅婦的構(gòu)貨責(zé)物縮慧，舅其杏銷(xiāo)睬項(xiàng)跟稅筋額他的敢計(jì)貌算計(jì)公婆式勝如藝下寫(xiě)：一另般煙納抱稅遷人高：風(fēng)銷(xiāo)柳項(xiàng)被稅摟額發(fā)=面（帖出壩口沈貨抵物滾離雁岸肌價(jià)思格亞×草外齡匯捉人辟民助幣籮牌婦價(jià)壟）籠÷銹（毯1鑒+抹法覆定乒增籍值依稅導(dǎo)稅載率癥）貧×貌法延定糧增充值鞏稅什稅賀率小仗規(guī)憶模攝納咽稅僚人俘：炊應(yīng)職納悲稅儲(chǔ)額戒=券（蜂出慨口吸貨憐物櫻離球岸講價(jià)炕格撈×環(huán)外著匯為人嘗民穿幣音牌史價(jià)畢）從÷右（抗1炕+霉征氣收頭率招）秘×透征拾收瘡率出奸口偏企獸業(yè)啟以逐進(jìn)睬料色加費(fèi)工炕貿(mào)禾易惠方滅式卸出專(zhuān)口告的醋不笑予其退泥（蜜免稍）掏稅核的裝貨篩物丈，追須疤按宮照私復(fù)統(tǒng)出湊口渡貨悶物接的撿離叮岸泄價(jià)嗓格彩與腸所傾耗楊用跳進(jìn)夸口幕料順件映的先差納額多計(jì)防提陣銷(xiāo)沃項(xiàng)消稅急額死或聚計(jì)思算配應(yīng)使納浮稅勺額吸。（稱(chēng)二直）抓銷(xiāo)遙售腿額喊的扣確筍認(rèn)五、漆計(jì)雜量銷(xiāo)盟售菠額左為鐵納設(shè)稅感人蕩銷(xiāo)夜售膨貨騾物客或秋者深提泄供勿應(yīng)蒼稅琴勞置務(wù)增而攏向餡購(gòu)惕買(mǎi)妻方自收文取夜的皇全聚部涌?jī)r(jià)厲款政和木價(jià)割外肢費(fèi)診用錄。如龜果急納澡稅巡壽人講銷(xiāo)瞧售燒貨永物唐或爸應(yīng)顛稅耕勞負(fù)務(wù)平的岡價(jià)蔥格寶明默顯云偏陽(yáng)低播，鹽又有無(wú)衫正饞當(dāng)歡理張由船，染或有者牛發(fā)加生扎視蘆同目銷(xiāo)底售逝行套為劉，眉應(yīng)付由踐主樓管劃稅堵務(wù)跌機(jī)歉關(guān)姻核帳定烘其亂銷(xiāo)腦售麻額喚。播依爽次斧按班以往下螺順掠序鍬確哲認(rèn)狹、妻計(jì)蓬量宣：（挖1捆）母按賺納咱稅脹人爹當(dāng)閉月樓同背類(lèi)舞貨略物津的船平肆均述銷(xiāo)畢售取價(jià)嫩格糠確吵定禽；（莫2膠）嫩按呀納碗稅階人射近叔期磚同迫類(lèi)鉗貨添物赴的肝平燦均衛(wèi)銷(xiāo)冰售發(fā)價(jià)啟格恰確賤定劈燕；（芝3劍）場(chǎng)按樂(lè)組代成榆計(jì)缺稅探價(jià)景格澆確盟定艘，穿其含計(jì)鑰算正公老式腳如哭下旗：組史成天計(jì)驚稅話價(jià)謀格棟＝婚成醋本毯×芝（傾1灣＋商成嫂本孕利刻潤(rùn)竊率耕）（罰三娘）段含喪稅餓銷(xiāo)草售竊額筑的撿換問(wèn)算一當(dāng)般纖納掏稅價(jià)人掀銷(xiāo)醬售盡額絲式換溉算橡公黑式姑如餐下肺：銷(xiāo)涂售腰額沈＝盆含嶺稅焰銷(xiāo)砍售喇額1勁+泥增瓶值虛稅猛稅范率小踢規(guī)論模浸納琴稅妄人銹銷(xiāo)求售仍額屢換濁算像公狠式窯如井下侄：銷(xiāo)暈售怖額家＝辭含跑稅濱銷(xiāo)扮售更額1晶+奴增揪值高稅鼠征辜稅基率【告例筆3寬-2】圾某總企忌業(yè)踩（且一閑般殼納緒稅蜓人睛）慕向恭某霞個(gè)拋體窩商仍店坊（狡小瘋規(guī)開(kāi)模蘆納國(guó)稅潛人朵）傭銷(xiāo)馳售啟商崖品礎(chǔ)，業(yè)開(kāi)鼻具秀普保通雄發(fā)拳票坡。年發(fā)倘票養(yǎng)上薪采店用煌銷(xiāo)航售隔額強(qiáng)和疼銷(xiāo)告項(xiàng)劫稅循額辱合桃并雄定侍價(jià)桿方推法越，結(jié)注有明副交睡易繁額狡為雜1悉0嫩0家0田0陽(yáng)0捉元亮。愈該暈企蹈業(yè)誘在拿計(jì)若算夠應(yīng)老納垃稅倦額槽時(shí)本，像就工要秒進(jìn)邁行辭以岔下必?fù)Q遣算塔和開(kāi)計(jì)愿算浙：換哄算麥為碎不喝含鑄稅魔價(jià)腦格訊＝憲1糞0雀0繪0芽0勒÷慢(脂1梳＋桌1逢7禮%達(dá))危＝鴉8蓄5婚4舍7崖（月元穴）計(jì)監(jiān)算軌銷(xiāo)晌項(xiàng)餃稅赤額評(píng)＝隸8太5植4利7初×矮l循7計(jì)%研＝踢1傍4場(chǎng)5忠3猾（筆元境）或勻＝聲1際0貌0蛋0昏0推－全8輩4堡5包7如＝離1線4嘉5枕3圍（男元怨）【缺例賽3蓄-3】麻某否個(gè)飛體宰商澡店配采為用齒銷(xiāo)邪售錘額徹和得應(yīng)地納牧稅破額聾合微并尖定椒價(jià)光方持法榆?？府?dāng)范月版商戶品個(gè)銷(xiāo)鐘售邪收傲入剛共堡計(jì)廢1矩0因,掀0焦0仆0潔元井，傻不狠含藝稅網(wǎng)銷(xiāo)右售注額貍換搏算糊如亡下量：換間算釋為妥不匹含年稅妹銷(xiāo)擇售待額妹＝欠1丘0遲0慌0娛0上÷述(蜜1賣(mài)＋3%荷)蔬＝9踏7騰0疲8遙.恩7暫4（算元化）（掀四喂）斑銷(xiāo)童售商自犧己蘇使透用測(cè)過(guò)峰的忽物咐品稍和暮舊默貨云銷(xiāo)記售掉額扛的衣計(jì)覆算1耳.雀一愁般約納餐稅靈人銷(xiāo)季售兆額買(mǎi)=劉含銳稅茄銷(xiāo)患售瓦額闊/高（關(guān)1馬+發(fā)4冤%毒）應(yīng)慚納匠稅漆額抹=供銷(xiāo)冰售負(fù)額曲*容4偵%蹤蝶/黑22詢.聽(tīng)小裹規(guī)軟模死納培稅炮人銷(xiāo)卡售唐額創(chuàng)=或含仍稅拆銷(xiāo)妹售脈額洞/詢（梅1蕩+垂3肢%把）應(yīng)冶納嗚稅靜額遙=歷銷(xiāo)患售交額耀*拖2運(yùn)%三、要增膚值哈稅弱進(jìn)察項(xiàng)攀稅赤額達(dá)的細(xì)計(jì)籠算（停一情）但進(jìn)集項(xiàng)扯稅櫻額不的鼠含恰義納稅稅遮人悉購(gòu)矩進(jìn)卵貨灰物外或競(jìng)者區(qū)接膏受舊應(yīng)撤稅狂勞曬務(wù)亮所核支堡付閉或私者淘所膠負(fù)播擔(dān)含的允增激值瀉稅滾額依，坡稱(chēng)欺為陰進(jìn)疾項(xiàng)盆稅富額述。（場(chǎng)二軍）現(xiàn)準(zhǔn)宋予酒抵亭扣束進(jìn)靠項(xiàng)雹稅楚額啞的尖確窩認(rèn)1娛．榜防駐偽讀稅癢控盾專(zhuān)蟻用埋發(fā)頑票硬進(jìn)撈項(xiàng)醫(yī)稅亮額勿的搶抵爬扣視。2肝．眨海裙關(guān)把完恰稅短憑岸證羨進(jìn)楊項(xiàng)富稅怠額陽(yáng)的汪抵釀扣刪。3別.購(gòu)掏進(jìn)架農(nóng)侄產(chǎn)陪品餐進(jìn)償項(xiàng)意稅運(yùn)額殿的森抵胃扣。4．潤(rùn)貨免物袖運(yùn)翁輸偏發(fā)廣票挽進(jìn)蔬項(xiàng)綱稅鞭額由的孕抵怒扣前。5．混猶合蠟銷(xiāo)福售每行病為筒按汁規(guī)伍定聾應(yīng)痰當(dāng)尼繳融納瞇增拿值鼠稅負(fù)的。6．固詳定說(shuō)資慮產(chǎn)錫（碎2蹦0刮0肝9心年遍1霜月存1鳴日眨起乒新匙執(zhí)我行中的臭規(guī)海定勢(shì)）（醬三蹦）準(zhǔn)肌予爭(zhēng)抵虎扣促進(jìn)獄項(xiàng)練稅防額講的釘申稠報(bào)（四）圖不殿得側(cè)抵螞扣膚的損進(jìn)桂項(xiàng)牧稅涂額1鼠.滅用酬于里非示增誘值邀稅漫應(yīng)課稅才項(xiàng)預(yù)目懼和延免宰征笛增昌值劣稅捏項(xiàng)灣目才、偏集陜體夏福席利他或回者桿個(gè)率人認(rèn)消學(xué)費(fèi)兵的隸購(gòu)強(qiáng)進(jìn)彩貨貼物河或瘡者英應(yīng)姿稅奧勞難務(wù)狹。2元.顆非沉正決常錢(qián)損待失垮（般因徹管立理爆不技善肥造準(zhǔn)成尖被邊盜夠、會(huì)丟對(duì)失許、困霉勇?tīng)€族變屬質(zhì)色的橋損滔失蕉）葛的所購(gòu)啦進(jìn)膛貨捐物行集乓相周關(guān)既的貍應(yīng)掙稅饒勞毀務(wù)索。3蘿.級(jí)非必正途常刷損撇失育的蓋在隨產(chǎn)吼品呼、有產(chǎn)偷成尿品京所艱耗勿用年的損購(gòu)滋進(jìn)巖貨眉物他或鞠者眠應(yīng)爸稅品勞推務(wù)雙不浙得繪從旱銷(xiāo)紀(jì)項(xiàng)目稅殖額晝中柏抵盼扣遲。4常.殘納跟稅專(zhuān)人鉛已識(shí)抵煙扣封進(jìn)板項(xiàng)墊稅作額伸的字固盯定丹資遷產(chǎn)磨發(fā)輪生這上現(xiàn)述捕情脹形缺的普，杯應(yīng)窄按礦下漁列概公麗式堂計(jì)晉算欺不挑得鏡抵站扣稍的處進(jìn)拐項(xiàng)斬稅藍(lán)額不綠得瀉抵侄扣享的題進(jìn)港項(xiàng)渾稅狗額聚=早固蠢定歉資歉產(chǎn)驚凈廳值播*聽(tīng)適簽用憲稅撈率5纖.砍納王稅阿人葛購(gòu)朱入屋的如自他用河應(yīng)醉征細(xì)消奇費(fèi)獲稅蕩的瓦摩綢托的車(chē)準(zhǔn)、冊(cè)汽翻車(chē)茄、規(guī)游多艇6是.賺一輸般帆納屢稅懼人鋼購(gòu)拴買(mǎi)偽或霞銷(xiāo)章售奴免皆稅馬貨求物額所澤發(fā)吧生評(píng)的畢運(yùn)狹輸黨費(fèi)湯用牌，務(wù)不既得勉計(jì)雕算悼、畫(huà)抵摘扣灘進(jìn)橋項(xiàng)蛙稅慢額江；著如騰屬竭于偶應(yīng)悼稅授與板免御稅惹貨讓物伐共支同叮耗贏用座的勿運(yùn)伍費(fèi)埋，齊應(yīng)睡按率一斗定烏方君法助分脈攤萄。共驚1筍1冊(cè)項(xiàng)寶具滿體津要碑求寸，格另百外后5闊項(xiàng)猶見(jiàn)欄教石材陶。四、濃增東值需稅掏應(yīng)搜納眉稅潔額雹的腹計(jì)譜算（慘一晃）武一逮般光納欲稅俘人微應(yīng)百納填稅覽額熄的爬計(jì)預(yù)算一艦般資納胖稅罷人尾銷(xiāo)醒售摟貨批物恢或拴者致提踏供蠶應(yīng)角稅小勞寧務(wù)愛(ài)，舊其編應(yīng)肌納跪稅格額糠在磚一戰(zhàn)般營(yíng)情骨況漲下毒為排當(dāng)村期景銷(xiāo)煤項(xiàng)麗稅煎額禮減辮去由同爸期押準(zhǔn)棒予沸抵越扣爽的噴進(jìn)父項(xiàng)驗(yàn)稅倦額已后疏的唇余升額漠，月計(jì)蠢算仆公浙式倉(cāng)如夾下圓：應(yīng)名納晌稅歌額雀＝銜當(dāng)港期福銷(xiāo)幅項(xiàng)袍稅垮額誰(shuí)－傾同首期搖準(zhǔn)勿予登抵濁扣設(shè)的睜進(jìn)高項(xiàng)句稅驕額若罩當(dāng)肯期秧銷(xiāo)和項(xiàng)湊稅便額洗小脹于敢同析期蠶準(zhǔn)宴予宗抵毀扣攜的詞進(jìn)唉項(xiàng)降稅碑額秀而巾不拐足恢抵謝扣踩時(shí)役，歡其縣不幼足貫部尾分麻結(jié)騎轉(zhuǎn)想下登期抵繼趟續(xù)北抵菊扣肌。（沉二獨(dú)）銷(xiāo)興售拔自梨己暴使號(hào)用綁過(guò)教的桂物廣品喘和縫舊黃貨喘應(yīng)倆納滅稅去額唯的技計(jì)尖算（弓三寫(xiě)）監(jiān)進(jìn)彎口袍貨薄物搬應(yīng)醫(yī)納啦稅第額傲的矮計(jì)范算納宴稅筐人榜進(jìn)劇口丑貨鍵物扎，什按帶照裳組情成麥計(jì)兼稅潑價(jià)華格賊和要規(guī)居定扔的器稅博率屋計(jì)門(mén)算蚊應(yīng)扔納美稅薦額帶，獄其然組淺成男計(jì)蹦稅凳價(jià)岡格息和翼應(yīng)洋納科稅群額殲的塑計(jì)袋算錘公活式以如凱下流：組宵成庫(kù)計(jì)趕稅擱價(jià)揪格衫＝撈關(guān)撿稅朝完忘稅懇價(jià)聽(tīng)格緊＋侄關(guān)資稅村＋泄消秒費(fèi)柿稅應(yīng)離納朱稅姓額茄＝栗組普成經(jīng)計(jì)僻稅唉價(jià)殿格乏×玩增吧值艇稅鼓稅濕率五登、吼增營(yíng)值榜稅哀的檔申迅報(bào)布與啊繳楊納（墳一根）健一駛般室納覺(jué)稅既人臭的稿納脾稅被申假報(bào)凡好增嚷值紛稅樂(lè)一言般奏納季稅蠟人豎(六以予下堆簡(jiǎn)汪稱(chēng)蹄納區(qū)稅肯人泊)零不收論出當(dāng)逮期這是呈否倍發(fā)偏生添應(yīng)聚稅頃行田為儉，璃均央應(yīng)爭(zhēng)按介規(guī)扛定君進(jìn)棟行捕納跳稅杏申你報(bào)廊。1如．覺(jué)納塔稅陣申妻報(bào)崇資來(lái)料(活1源)漂必掙報(bào)餐資碌料(樸2部)烤備我查秤資壓料2何．護(hù)增伶值句稅輝納擇稅喬申棟報(bào)府資門(mén)料此的貨管卸理(攏1重)遇增扮值刑稅饒納先稅遲申鍋報(bào)死必英報(bào)貸資資料(率2朱)綠增酷值倉(cāng)稅剃納懸稅消申擱報(bào)替?zhèn)浜?jiǎn)查近資跪料3識(shí)．辛《覆增原值態(tài)稅跳納情稅震申立報(bào)臟表喊(媽適怕用售于鞭增近值擾稅菜一使般連納座稅網(wǎng)人炕)梅》現(xiàn)（兩主升表鵲及夢(mèng)附鬧表棵）淚由臺(tái)納扛稅破人繳向愁主賴(lài)管伯稅息務(wù)碎機(jī)摔關(guān)寄購(gòu)便領(lǐng)遞。4邀．浮申火報(bào)煙期作限5液．慰罰崗則6狐．興增掉值溪稅雁納彈稅悶申僵報(bào)京表世（妻見(jiàn)體表惠3鞋-親2乓）猜的新填殿列彈方淺法（來(lái)二藍(lán)）濤小供規(guī)隆模武納洗稅相人淹的物納懶稅堪申茫報(bào)（墻三擇）膽應(yīng)縣納疤增猾值蜜稅巾款浸的擾解飼繳企悄業(yè)凡除脾了翻應(yīng)龍按拼規(guī)導(dǎo)定慨納慘稅次期劍限貍進(jìn)時(shí)行刊納緩稅拼申沸報(bào)鐵外晶，共還退應(yīng)疲在晚規(guī)柿定詞的渾繳領(lǐng)庫(kù)財(cái)期傻內(nèi)首足風(fēng)額腥上徹繳單稅姿款厭。若稅新額獸的貍解裕繳閥方端式健有這兩原種丹：1襪.劫自技行租計(jì)州算弄解嬸繳2融.箏稅待務(wù)多機(jī)選關(guān)僅查腹定偉后攏解害繳第池三旋節(jié)通增自值勾稅償進(jìn)起項(xiàng)良稅勾額指及找其幟轉(zhuǎn)泡出捎的拌會(huì)艙計(jì)娘處貿(mào)理一頁(yè)、躁增慘值墓稅藏會(huì)饑計(jì)夢(mèng)賬膚表荷的照設(shè)伙置（銀一終）嚇一盟般揪納房誠(chéng)稅籍人譯增忘值定稅寺會(huì)嫌計(jì)婦賬訊戶爆的債設(shè)孫置一灰般梨納銀稅兔人遭應(yīng)辱在熟“達(dá)應(yīng)盡交北稅斥費(fèi)壓”腐賬進(jìn)戶扛下救設(shè)軋置第“倦應(yīng)筍交記增膝值壇稅馬”勝二喂級(jí)撞賬場(chǎng)戶錫。悔在肌“欄應(yīng)摔交準(zhǔn)稅睡費(fèi)篇─帆─吼應(yīng)最交敲增良值炸稅估”甜二忙級(jí)旅賬驗(yàn)戶躺下襪，倡可貨設(shè)司置渾以諸下炕明傘細(xì)劍賬夢(mèng)戶鑼?zhuān)海ㄅK1桶）犯“柄進(jìn)里項(xiàng)凈稅鄙額妨”蹈賬控戶（培2漿）扔“灶已嘗交德稅裕金砌”抹賬虧戶（疫3劈燕）準(zhǔn)“心出涂口股抵聽(tīng)減逃內(nèi)禮銷(xiāo)盈產(chǎn)維品鋤應(yīng)無(wú)納亮稅假額幫”融賬參戶（覽4燥）昏“據(jù)銷(xiāo)寬項(xiàng)順稅影額晌”豈賬犧戶（慶5恢）班“脫出蘆口頑退搭稅粘”趕賬情戶（孫6敞）濾“躁進(jìn)拾項(xiàng)懂稅濤額腸轉(zhuǎn)估出炭”蝴賬飾戶（勿二屢）準(zhǔn)小順規(guī)欺模日納援稅酬人淋增樸值敬稅瓣會(huì)免計(jì)理賬遲戶封設(shè)刷置（郊三灑）籮增斧值翠稅啦會(huì)布計(jì)慢賬愚表串的撈設(shè)扇置1稅.滾一倦般夜納猾稅析人兔增謀值杠稅超賬贈(zèng)簿厚的勤設(shè)蔽置企假業(yè)竟應(yīng)爬設(shè)普置灰“絹應(yīng)死交卵稅岸費(fèi)君─廈─石應(yīng)彼交彎增掌值懇稅憐”跳二缸級(jí)遇賬艷戶暑，囑其哀賬稼頁(yè)自格伸式朵，夾有歡以喬下悔兩棵種嘆方夾法交：（炊1榜）僑按紛“弄應(yīng)遺交嬌增刊值瞞稅毛”飾的刪明技細(xì)鬧項(xiàng)兄目溪設(shè)鉗置逢多禽欄咸式補(bǔ)明怪細(xì)臨賬局。（勉2風(fēng)）繁將帶“軋進(jìn)悼項(xiàng)洪稅乏額救”泰、訂“魂銷(xiāo)巾項(xiàng)姓稅航額藝”畢等油明騾細(xì)誕項(xiàng)悄目跟在陰“芹應(yīng)的交淺稅恰費(fèi)盆”恒賬攻戶屠下壇分舍別觀設(shè)構(gòu)置濟(jì)明脅細(xì)便賬居進(jìn)撇行堆核扣算矮。2般.居小慘規(guī)聾模悅納乘稅單人悉增快值趨稅嘆賬很簿故的柔設(shè)幕置因扭小更規(guī)杯模業(yè)納管稅逐人漫采喘用垂簡(jiǎn)練易撓計(jì)狡稅逼方騙法東，慚其雨“職應(yīng)本交倆稅震費(fèi)哈─桌─駛應(yīng)黨交揮增胳值雨稅辟”懷賬暴戶扛，分可誘設(shè)病借矛、徑貸挽、允余從三聽(tīng)欄碌式捐明欲細(xì)痛賬陡頁(yè)欣。二勝、四增成值距稅腎進(jìn)伴項(xiàng)佩稅程額良的請(qǐng)會(huì)薪計(jì)糞處款理對(duì)門(mén)不握準(zhǔn)常抵獅扣嘗的瘋進(jìn)去項(xiàng)鏟稅沖額誰(shuí)，會(huì)應(yīng)裝將田專(zhuān)尚用蠶發(fā)評(píng)票螺上謊注腫明飼的齡增物值啄稅頸額叔記撲入幕采衫購(gòu)吸貨形物點(diǎn)的螞成針本躲中鉛去喬。對(duì)你準(zhǔn)膀予旁抵只扣篇的禾進(jìn)武項(xiàng)緞稅枯額都，曬如羽果悼采景購(gòu)防業(yè)室務(wù)坡發(fā)已生型時(shí)沉就西符玩合夜抵殘扣雀條嚷件咐，甘則穩(wěn)可塘直壘接田將漸進(jìn)雹項(xiàng)漫稅敢額疑借尼記辜“幸應(yīng)鴿交機(jī)稅撓費(fèi)莫─祖─灘應(yīng)煎交碧增繡值萍稅扭（四進(jìn)存項(xiàng)派稅潮額撞）渾”次；舍若艘當(dāng)象時(shí)郵還蜻不監(jiān)具也備庭抵相扣嗓條鵲件赴，缺其扮進(jìn)更項(xiàng)加稅統(tǒng)額寸雖睛然筒符釀合景抵立扣革范兔圍更，高但哄尚撤不拒具滔備翼抵護(hù)扣宿條猜件筋，桌為雖避紀(jì)免窩提耗前尤抵甚扣習(xí)而文被還罰叫款口，肆企夫業(yè)劈燕可摩增業(yè)設(shè)停“伸待真扣概稅棄金搖─勒─箱待語(yǔ)扣振增噸值膨稅碰”坊或攜“鋼待話抵獎(jiǎng)扣叫進(jìn)景項(xiàng)屯稅帳額騰”虎賬央戶廢，先取剛得胳專(zhuān)候用僚發(fā)盯票瘦時(shí)蔽，俘按段注帆明橫的拔增射值餅稅嗓額王，欄先纖借片記米“刃待克扣瘋稅幫金劍─毀─眾待乏扣省增垂值材稅棋”鍵；睜待宣符茅合蠅抵資扣小條介件飄時(shí)售，岸再畫(huà)借鴉記好“磚應(yīng)弟交則稅李費(fèi)奏─嶼─反應(yīng)抄交灰增愿值奶稅江（弦進(jìn)旺項(xiàng)搭稅零額牙）再”榜，爺貸紹記榨“嘴待說(shuō)扣句稅牌金奸─爆─材待譯扣碰增充值遵稅勁”限。（懸一黨）想國(guó)蔬內(nèi)稼采沾購(gòu)華貨斗物厲進(jìn)先項(xiàng)槐稅闊額葬的白會(huì)獸計(jì)潔處拖理企堂業(yè)嫌外答購(gòu)盡應(yīng)另稅推貨閣物柴，厚應(yīng)打按上貨剃物鴉的溫實(shí)泡際必采劫購(gòu)薪成擇本護(hù)借權(quán)記暗“吐材士料造采鑒購(gòu)抗”暢、將“油原勸材懶料吃”庫(kù)、筆“誦庫(kù)辟存呢商貝品餡”棕等斃，錘按披應(yīng)咸預(yù)疊交判或蓬墊挨支毫的碌增紙值屢稅休額好借饞記斑“篩應(yīng)株交址稅牽費(fèi)兆─由─認(rèn)應(yīng)與交專(zhuān)增貧值安稅坊（幕進(jìn)她項(xiàng)榆稅歉額致）春”測(cè)，鐮按傅貨室物輛的配實(shí)呼際葬成棒本恰和慚增成值糟稅目進(jìn)廚項(xiàng)植稅乎額聯(lián)之御和妥貸倘記餃“饞銀拘行封存送款印”唐、第“活其萬(wàn)他偵貨別幣偏資袍金渣”撐、飲“錫應(yīng)徐付禮票魚(yú)據(jù)遲”跡、亂“籌應(yīng)店付遼賬駐款歸”訊等付。（韻二蹲）端國(guó)靠外貫進(jìn)將口助貨齒物恢進(jìn)覺(jué)項(xiàng)科稅售額拜的詠會(huì)漿計(jì)級(jí)處閑理進(jìn)哪項(xiàng)盡稅各額證＝緞組泡成第計(jì)尋稅趕價(jià)沸格辟×允增遇值出稅底稅鑰率＝事（輔關(guān)晉稅綱完央稅歐價(jià)喇格庫(kù)＋宮關(guān)屆稅挑＋表消穩(wěn)費(fèi)約稅贏）耐×投增嘩值株稅床稅兄率（品三穗）登投甲資兇轉(zhuǎn)斬入穩(wěn)貨罰物暑進(jìn)婚項(xiàng)齡稅伯額意的載會(huì)生計(jì)厲處待理（鄭四秒）膊委毫托布加嗚工趴材盼料雞、徒接飾受芒應(yīng)廳稅延勞情務(wù)鳳進(jìn)盡項(xiàng)泄稅擦額撐的芽會(huì)針計(jì)托處吳理（吵五猜）帆構(gòu)例建基固煙定景資毀產(chǎn)緒進(jìn)算項(xiàng)艱稅文額俘的右會(huì)送計(jì)夠處貞理（覽六石）鋪接局受各捐煮贈(zèng)帥貨機(jī)物借頸漁項(xiàng)渡稅點(diǎn)額暴的糖會(huì)舒計(jì)盼處巖理（這七慕）鉤小葡規(guī)估模黎納疾稅堵人竄購(gòu)變進(jìn)涌貨按物會(huì)的污會(huì)攤計(jì)析處貢理三發(fā)、娘增貓值姑稅希進(jìn)捆項(xiàng)滅稅岔額點(diǎn)轉(zhuǎn)岡出弱的懇會(huì)彎計(jì)乖處店理（怠一嫩）廁購(gòu)譯進(jìn)沸貨仇物吃改東變韻用浙途磚轉(zhuǎn)涂出荒進(jìn)汗項(xiàng)玩稅蛙額崇的路會(huì)控計(jì)腰處楚理若墻企創(chuàng)業(yè)延購(gòu)波進(jìn)出的狐生庫(kù)產(chǎn)鵝、墾經(jīng)桂營(yíng)紛用師貨楊物乏日起后僻被穗用傳于愛(ài)非睛應(yīng)鉆稅牲項(xiàng)掀目追、染集搶體授福拉利延、劣個(gè)參人青消竹費(fèi)懇（營(yíng)不假開(kāi)濁具斗發(fā)酷票識(shí)，濤只補(bǔ)填愧開(kāi)隸出甲庫(kù)字單嚼）番，旨即販改減變盟其韻用嫌途肺時(shí)錄，骨應(yīng)浸將暗其解相懸應(yīng)震的涉增油值遷稅壤額蹈從駱“尚進(jìn)隔項(xiàng)駝稅腐額辰”莖中扭轉(zhuǎn)青出澇，佛隨屈同頃貨抗物蒙成朱本晴記瀉入姥有誕關(guān)足賬泛戶島?！竞灷?苗-溫18】研某災(zāi)企磁業(yè)雅8氏月辨份辜購(gòu)庫(kù)進(jìn)閃一答批母鋼柿材疑1捏1番2剃噸餃，趁3韻5以0襲0肝元胡/勤噸律，堡增歡值勒稅森專(zhuān)足用徒發(fā)鋤票眾上強(qiáng)注凈明懸鋼患材句進(jìn)鹿價(jià)些3憶9泊2施0汗0蠢0瓦元疾，境進(jìn)拒項(xiàng)零稅張額污6觸6職6統(tǒng)4訪0慌元示，懷款杠已葬支斥付竿，攜貨訪物駁已宏驗(yàn)叨收爭(zhēng)入刑庫(kù)傍，該已瓦作神相小應(yīng)證會(huì)深計(jì)肚處藍(lán)理眨。決9懷月雖份境因熊改垮建摘擴(kuò)品建弟工弄程碑需烘要銷(xiāo)，盆從捉倉(cāng)箭庫(kù)截中袖領(lǐng)蹦用黃上斷月姥購(gòu)蓋入用生鳳產(chǎn)鑼用舌鋼軟材堆2免8擠噸趕。級(jí)工箏程烏領(lǐng)怎用積時(shí)惡作墻會(huì)宿計(jì)府分鵝錄蛛如遵下吼：借情：別在筍建咳工默程封1嗓1緞4黎6童6孔0貸濱：墻原崇材鼻料濤─命─胡鋼好材扒9頭8姥0斯0匠0應(yīng)愧交支稅爐費(fèi)籃─漆─嗚應(yīng)濾交泊增嗽值即稅清（揪進(jìn)然項(xiàng)額稅踢額園轉(zhuǎn)肆出公）掀1名6真6什6鉤0（蛙二恒）叮用節(jié)于呆免召稅撞項(xiàng)速目話的索進(jìn)阻項(xiàng)馳稅膏額兵轉(zhuǎn)形出蝕的飲會(huì)學(xué)計(jì)脆處竿理如糞果耍企拴業(yè)赤生得產(chǎn)乳的旗產(chǎn)荷品子全易部辣是埋免滴稅僵項(xiàng)諒目廁，鐮其想購(gòu)琴進(jìn)廳貨掏物綠的析進(jìn)樂(lè)項(xiàng)淋稅營(yíng)額祥應(yīng)騙計(jì)州入考采伏購(gòu)癢成麻本蔑。沸如遺果盼企魔業(yè)籮購(gòu)機(jī)進(jìn)故的敗貨移物冒既取用千于船應(yīng)戶稅惠項(xiàng)巾目奧、找又戴用估于騎免甘稅西項(xiàng)軟目盼而車(chē)進(jìn)笨項(xiàng)四稅劑額韻又她不歡能慌單藝獨(dú)姨核雷算齡時(shí)蹲，竭月癥末捉應(yīng)抵按風(fēng)免蒸稅堪項(xiàng)竟目慰銷(xiāo)租售巧額次與遲全縮慧部惜銷(xiāo)界售喬總廁額剝之地比逆計(jì)煌算治免物稅毅項(xiàng)儲(chǔ)目迎不朽予眾抵襲扣侵的榜進(jìn)奪項(xiàng)猾稅凍額轉(zhuǎn)，授然赴后馬作鄰“框進(jìn)痕項(xiàng)辦稅漢額天轉(zhuǎn)均出致”亂的蕩會(huì)幟計(jì)雷處拒理如?！纠?雙-2捏0】膨某座塑照料根制窯品察廠手生熱產(chǎn)琴農(nóng)職用蠶薄貪膜晌和研塑鞠料懲餐挑具查產(chǎn)羅品毅，短前編者咬屬退免笑稅垂產(chǎn)海品嫌，悲后秒者界正樹(shù)常蘿計(jì)齡稅戀。霞9肯月矛份備該叼廠五購(gòu)瘡入庭聚創(chuàng)氯性乙斑烯茶原狐料根一牌批南，吊專(zhuān)齡用鐘發(fā)左票機(jī)列喬明抬價(jià)薯款服2憂6臣5椒0卵0扯0議元菜、夠增饞值蠢稅盼額取4扒5應(yīng)0嫩5究0林元武，成已緩付蔽款近并擁驗(yàn)蹄收長(zhǎng)入范庫(kù)哥，馳購(gòu)蜓進(jìn)膽包道裝專(zhuān)物蟲(chóng)、丈低晴值韻易痕耗足品踢，努專(zhuān)滅用假發(fā)統(tǒng)票速列轉(zhuǎn)明芒價(jià)電款殊2客4葡0賞0富0農(nóng)元執(zhí)、哄增廳值鎖稅短額豆4錯(cuò)0姿8鑰0管元頂，合已薦付州款刊并炭驗(yàn)氏收勇入付庫(kù)明；糞當(dāng)散月迅支雪付癢電翁費(fèi)誓5別8警2賓0元元銅，臂進(jìn)糞項(xiàng)扎稅澆額博9仙8蜘9么.占4棉0樣元賞。里9錄月塑份慢全叉部出產(chǎn)便品聲銷(xiāo)啦售貼額呢8奮0冷6拌0滅0闖0擁元膠，前其猾中群農(nóng)鐵用慶薄倚膜仰銷(xiāo)洪售甜額囑5逢2帥6棄0乏0農(nóng)0鬧元柿。作棚會(huì)島計(jì)殿分貿(mào)錄圈如毀下暖：首僅先關(guān)，巖計(jì)伴算聞當(dāng)脅月忠全臘部衰進(jìn)腎項(xiàng)鴨稅蚊額合：4寧5店0甘5鐵0撐＋降4丸0肺8揚(yáng)0昆＋未9旱8脈9飾4院0榴＝輕5茫0熊1墓1識(shí)9晌.減4夠0吧（膝元楚）然澡后絞，武計(jì)誤算駐當(dāng)南月絲式不天得闖抵新扣歐的堡進(jìn)荒項(xiàng)對(duì)稅棍額蓬：5剃0室1卷1壇9澆.總4拒0被×撞5葡2腰6回0檢0狡0盟÷森8辣0家6欲0鑄0爹0昨＝慰3絨2它7咐0橋8溪.喊1引9晴（婚元宅）最斷后復(fù)，耀計(jì)傭算鐵當(dāng)虜月憂準(zhǔn)嬌予時(shí)抵飽扣順的植進(jìn)內(nèi)項(xiàng)村稅景額厭：5澆0茫1晨1閑9沉.槐4落0挪－首3溫2宵7湯0工8艷.沾1宇9免＝懇1消7泉4拒1木1柱.扣2礎(chǔ)1捷（喪元趟）根湖據(jù)扮上占述但計(jì)彎算躲，律將戚當(dāng)獸月體不水準(zhǔn)攔抵始扣沉的睡進(jìn)表項(xiàng)光稅既額申作毯“霸進(jìn)嫌項(xiàng)先稅狐額裂轉(zhuǎn)移出識(shí)”業(yè)的忠會(huì)談?dòng)?jì)轟處扁理粒：借叨：香主柳營(yíng)括業(yè)呼務(wù)乘成范本凱（抬農(nóng)唯用真薄首膜舟）牌3紛2裹7縮慧0多8胡.隊(duì)1撞9貸秀：哨應(yīng)綁交癥稅姻費(fèi)棟─萄─湊應(yīng)段交兩增組值追稅允（朋進(jìn)居項(xiàng)饞稅甚額奏轉(zhuǎn)聯(lián)出脫）海3鳳2堪7葬0套8巾.劃1招9（牧三必）乏非扔正房誠(chéng)常厚損瘦失衫貨孕物嫂進(jìn)麥項(xiàng)崇稅始額臭轉(zhuǎn)愚出葬的柏會(huì)憶計(jì)粘處慈理企譜業(yè)銳應(yīng)眉正烘確姑界徑定領(lǐng)正妨常遞損永失旺與贊非快正險(xiǎn)常疾損斃失莖。酒對(duì)站正浙常久損恒失底，錘不羽作除“貢進(jìn)混項(xiàng)虜稅鴿額桶轉(zhuǎn)筋出峽”龜處捏理潛。第顯四貸節(jié)須增秘值美稅占銷(xiāo)柔項(xiàng)鋸稅滋額伶的缸會(huì)悲計(jì)全處架理一低、唐現(xiàn)福銷(xiāo)郊方幣式逝銷(xiāo)床售萬(wàn)貨嚴(yán)物答銷(xiāo)圣項(xiàng)貍稅雹額登的候會(huì)基計(jì)充處怪理（機(jī)一充）磨一糕般類(lèi)銷(xiāo)競(jìng)售泰方猴式糞銷(xiāo)味項(xiàng)俯稅弟額廳的莖會(huì)暑計(jì)爪處皇理【弊例疼3厚-宿23】揚(yáng)天蹤蝶華茫工憲廠結(jié)采福用旁匯導(dǎo)兌紫結(jié)蘿算華方惑式客向吹光碑明巡壽廠膚銷(xiāo)川售零甲些產(chǎn)蕩品榴3委6逆0更件民，本6喝0駐0宮元穿/鍋件施，崖增誼值通稅俗額命3申6盈7遼2鐮0同元箭，朋開(kāi)電出尚轉(zhuǎn)恩賬疤支閣票滾，介支興付陵代仙墊進(jìn)運(yùn)配雜蜘費(fèi)紗1帶0滋0竄0繩元帳?；刎浘呖钕Ｉ性垂赵O(shè)到野。借歌：熔應(yīng)斬收累賬征款忘─似─忌光凈明紛工縫廠聲2掏5毅3堡7冷2厚0貸慮：艱主鋪營(yíng)寨業(yè)管務(wù)洗收餡入泊2援1班6覽0飄0夏O應(yīng)切交戲稅陡費(fèi)囑─華─輸應(yīng)愚交首增廢值鄙稅味（市銷(xiāo)虛項(xiàng)獎(jiǎng)稅丹額翁）秤3愁6芳7靜2暗0銀喝行頃存面款找1夾0刑0今0若閑該頓筆旦業(yè)詞務(wù)逗不冬完猛全避符域合歌財(cái)短務(wù)籮會(huì)融計(jì)蛾中杰的探收媽入偵確促認(rèn)捆條縮慧件擱，美企否業(yè)唯可盒按添銷(xiāo)類(lèi)售蒙產(chǎn)滔品谷成枝本功轉(zhuǎn)薯賬尤，鴨并斜確勻認(rèn)暗銷(xiāo)圣項(xiàng)河稅夸額販，諸即飾借對(duì)記廁“騰發(fā)災(zāi)出夢(mèng)商權(quán)品坦”講，原貸妻記胖“右產(chǎn)寒成樣品想”味或弄“圾庫(kù)敬存酒商胃品蒸”土；騙同章時(shí)僵：借映：洪應(yīng)何收勞賬丑款耽─縱─橋光賴(lài)明膝工唱廠斬3浙6牢7松2并0貸率：清應(yīng)串交恒稅妻費(fèi)蝦─占─市應(yīng)直交棍增盆值紫稅乓（套銷(xiāo)呼項(xiàng)豈稅槽額懲）猾3白6泰7瘦2恒0（版二肥）樓特喝殊賭銷(xiāo)麥?zhǔn)鄹轿故街e銷(xiāo)蕉項(xiàng)變稅改額暗的擇會(huì)艱計(jì)治處臥理平棉銷(xiāo)吸行不為膛銷(xiāo)坑項(xiàng)融稅證額失的泡會(huì)迎計(jì)佳處俗理對(duì)靠商檔業(yè)邀企務(wù)業(yè)奪向毒供驚貨繼方簽收廟取享的桐與我商嫁品歡銷(xiāo)炊售襲量筑、囑銷(xiāo)質(zhì)售污額只掛乳鉤端的慶各篇種勻返或還互收領(lǐng)入合，洋均畏應(yīng)沖按嘉照餐平悅銷(xiāo)敏返劃利訴行昏為年的騾有億關(guān)牌規(guī)希定惜沖位減紹當(dāng)藍(lán)期寬增姓