新企業(yè)會(huì)計(jì)準(zhǔn)則第號(hào)所得稅講義

企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)

——所得稅

第一節(jié)

所得稅會(huì)計(jì)概述一、所得稅會(huì)計(jì)的特點(diǎn)《企業(yè)會(huì)計(jì)準(zhǔn)則第18號(hào)一—所得稅》(以下簡(jiǎn)稱所得稅準(zhǔn)則)是從資產(chǎn)負(fù)債表出發(fā)，通過(guò)比較資產(chǎn)負(fù)債表上列示的資產(chǎn)、負(fù)債按照會(huì)計(jì)準(zhǔn)則規(guī)定確定的賬面價(jià)值與按照稅法規(guī)定確定的計(jì)稅基礎(chǔ)，對(duì)于兩者之間的差異分別應(yīng)納稅暫時(shí)性差異與可抵扣暫時(shí)性差異，確認(rèn)相關(guān)的遞延所得稅負(fù)債與遞延所得稅資產(chǎn)，并在此基礎(chǔ)上確定每一會(huì)計(jì)期間利潤(rùn)表中的所得稅費(fèi)用。二、所得稅會(huì)計(jì)核算的一般程序采用資產(chǎn)負(fù)債表債務(wù)法核算所得稅的情況下，企業(yè)一般應(yīng)于每一資產(chǎn)負(fù)債表日進(jìn)行所得稅的核算企業(yè)進(jìn)行所得稅核算一般應(yīng)遵循以下程序：(殿一助)碧按貼照御相螺關(guān)蝦會(huì)深計(jì)狀準(zhǔn)杠則釋規(guī)械定懶確桶定奸資悲產(chǎn)吸負(fù)五債文表怪中凳除揮遞腥延房誠(chéng)所思得叫稅穩(wěn)資禁產(chǎn)胖和攝遞撕延律所瞇得升稅只負(fù)查債犧以咸外牲的其忍他嘩資秩產(chǎn)零和撐負(fù)辰債射項(xiàng)訓(xùn)目糾的胡賬寄面沖價(jià)限值?？似湫兄欣m(xù)，資扔產(chǎn)束和朝負(fù)資債播的艷賬濤面絮價(jià)宿值是姜指及企朗業(yè)軌按曠照唱相售關(guān)特會(huì)裳計(jì)孟準(zhǔn)餓則醉的茫規(guī)叉定劉進(jìn)型行啊核顛算島后筋在繳資虎產(chǎn)掏負(fù)亦債烤表嗎中擺列育示雖的離金鐮額遞。親例蕉如兵，腦企弟業(yè)姐持油有至的少應(yīng)熱收瞎賬認(rèn)款槽賬莖面奮余晶額暖為朽2殃0區(qū)0崇0豬萬(wàn)遲元爭(zhēng)，拌企鑰業(yè)矩對(duì)犯該塌應(yīng)拘收厭賬悶款織計(jì)避提經(jīng)了鬼1續(xù)0誤0丟萬(wàn)亦元蠶的夸壞椅賬泡準(zhǔn)廟備臟，芽其規(guī)賬帽面辦價(jià)叛值旺為壯1膛9熔0裂0浙萬(wàn)央元?jiǎng)?，晶為精該紙?yīng)沙收唯賬拼款陶在艦資遵產(chǎn)滿負(fù)遍債水表其中餐的憂列研示耽金撒額腹。(讓二適)病按肺照資畜產(chǎn)粥和太負(fù)程債料計(jì)匆稅堂基功礎(chǔ)的造確循定腦方囑法惱，燈以脆適資用騙的慣稅俊收包法宜規(guī)悉為礙基缺礎(chǔ)仔，階確壺定韻資層產(chǎn)詳負(fù)割債屑表吉中有諷關(guān)糕資蝴產(chǎn)愉、撫負(fù)狗債引項(xiàng)哲目撲的共計(jì)撲稅互基汗礎(chǔ)萄。(扶三窩)今比型較之資煌產(chǎn)施、習(xí)負(fù)騙債博的賬舅面暑價(jià)匠值歇與用其濁計(jì)舍稅殿基啞礎(chǔ)，憐對(duì)狼于永兩瘋者橫之語(yǔ)間零存允在麗差小異的唉，嘗分愁析機(jī)其紫性齡質(zhì)熔，石除召準(zhǔn)您則曠中擦規(guī)義定艱的凱特啊殊蔑情筆況暫外白，包分四別謎應(yīng)宵納徹稅熱暫摟時(shí)者性丟差籮異詳與跟可蝕抵臉扣斬暫軋時(shí)戴性裹差拴異匠，確化定慕資億產(chǎn)見(jiàn)負(fù)痛債鳴表婚日本遞芬延午所在得達(dá)稅鎖負(fù)牧債活和陸遞演延鋸所愧得趙稅塌資戒產(chǎn)妨的后應(yīng)烘有陜金途額，淺并毫與譯期梳初呢遞液延晨所紗得崖稅禮負(fù)叼債惰和黃遞腦延纏所真得漫稅低資堆產(chǎn)霉的旋余劃額譽(yù)相兩比汗，柄確圖定卡當(dāng)冰期獻(xiàn)應(yīng)姓予愧進(jìn)倡一禁步絮確階認(rèn)統(tǒng)的抗遞根延暗所食得蚊稅挽資笑產(chǎn)團(tuán)和肯遞您延補(bǔ)所拴得丙稅社負(fù)捐債籮金躲額燒或坐應(yīng)痛予示轉(zhuǎn)貿(mào)銷譽(yù)的采金胸額而，嫂作球?yàn)閲鷺?gòu)坑成利覆潤(rùn)瞎表雅中快所輛得遣稅童費(fèi)總用互的急其并中蛾一括個(gè)擠組召成栽部唐分應(yīng)—紐奉—脹遞派延絞所福得鏈稅。(詳四塘)凡按部照淋適予用江的細(xì)稅森法覽規(guī)乒定園計(jì)區(qū)算撓確知定當(dāng)認(rèn)期紐奉應(yīng)睛納困稅弊所識(shí)得輔額，紡將里應(yīng)步納澆稅梯所晉得舌額刷與鍛適級(jí)用也的訴所陜得盼稅悄稅紙率驗(yàn)計(jì)魔算譯的悅結(jié)厭果餐確含認(rèn)蒸為園當(dāng)撞期載應(yīng)忘交泰所串得辣稅貴，么作導(dǎo)為噸利惱潤(rùn)箏表朝中冰應(yīng)襪予超確睡認(rèn)揉的啦所粗得滴稅捆費(fèi)掃用摩的催另蓮?fù)夥垡慌鮽€(gè)講組重成述部贈(zèng)分征—沉—當(dāng)抽期勇所戶得法稅。(深五差)牽確超定回利關(guān)潤(rùn)脈表計(jì)中儀的事所港得禾稅咸費(fèi)柳用尋。程利耽潤(rùn)牢表臥中況的所子得稅蜜費(fèi)患用片包娘括拋當(dāng)哄期餡所搞得強(qiáng)稅各和笨遞東延吼所豪得打稅兩環(huán)個(gè)啞組擁成偏部顧分，寸企紅業(yè)貴在蜜計(jì)初算趴確若定霉了當(dāng)此期濁所先得壞稅莖和括遞涌延樹(shù)所例得吵稅讓后左，聚兩督者驗(yàn)之資和汁(倒或響之避差瘋)普，偉是睜利司潤(rùn)拉表六中終的尤所椅得扔稅皇費(fèi)戲用呈。三薦、紐奉確藝認(rèn)圈遞渣延愿所省得廣稅聰?shù)谋け乜梢嵝岳?賄某涼公絨司擊每公年棟稅裹前桌利竊潤(rùn)首總狼額躁為擋1泡0羅0館0渣萬(wàn)晃元掛，魚2柄0甜0趙8族年雀預(yù)銷計(jì)酬了墨1闖0械0清萬(wàn)盛元側(cè)的搬產(chǎn)批品艱保靈修灶費(fèi)囑用邀，旺實(shí)踢際惕支叔付霸發(fā)踢生羽于長(zhǎng)2雀0踐0勁9恥年莖，吹適病用騰的媽所街得巖稅旱稅辱率融為定2絮5椒%會(huì)霜計(jì)鉤處叉理皺:勞2便0撇0目8狐年托計(jì)府入驅(qū)損嘆益稅波收級(jí)處旅理期:克實(shí)己際裝發(fā)飾生節(jié)時(shí)逗允快許鋼稅格前絕扣擁除按穴照擋應(yīng)登付幫稅竿款透法姨：2謎0鋪0炎82醋0丈0友9稅恨收斷:雖利覺(jué)潤(rùn)甩總胸額瓜1證0的0刊0弓1班0饒0春0預(yù)梯計(jì)盆保渴修旋費(fèi)攜用待1貌0蒸0崖—涉1誼0押0應(yīng)談納楊稅車所恐得林額箏1管1駝0編0穩(wěn)9利0軋0會(huì)險(xiǎn)計(jì)經(jīng):當(dāng)伶期披所苦得符稅威2骨7員5狐2扯2差5所饒得倆稅源費(fèi)好用(飼2講7菌5攻)(黎2焰2戚5鋪)凈仗利櫻潤(rùn)君7秩2囑5桐7桶7仰5如擠果媽確奮認(rèn)木遞呢延單所扮得出稅屬，凝則君:2風(fēng)0水0鄙82賄0證0棕9稅淺收遞:利碼潤(rùn)見(jiàn)總爐額古1音0顧0撐0漸1嚼0差0震0預(yù)光計(jì)余保應(yīng)修黎費(fèi)扇用俱1建0竊0爭(zhēng)—簡(jiǎn)1憐0濾0應(yīng)定納圓稅服所墊得尋額鋪1品1悠0絕0憂9穗0賄0會(huì)柜計(jì)蛋:當(dāng)矮期壘所群得援稅2助7海5哨2淘2礙5遞禿延違所完得店稅—育2封52剛5所伶得得稅懲費(fèi)檔用陽(yáng)2益5氏0賞2句5鼓0凈斑利伐潤(rùn)預(yù)7葬5強(qiáng)0謙7可5婆0遞郵延納所學(xué)得殘稅燥的釘確線認(rèn)分體畜現(xiàn)織了看：資絕產(chǎn)緞、鼓負(fù)晉債材的霜界刺定權(quán)跡責(zé)反發(fā)假生揪制捏原爆則－確－緩交伸易肺或能事烤項(xiàng)眨在儉某杠一透會(huì)介計(jì)減期筒間邁確頓認(rèn)井，斜與墻其弱相愉關(guān)目的燦所格得厚稅局影絡(luò)響樂(lè)亦背應(yīng)殘?jiān)诒卦搹V期恭間淺內(nèi)兼確程認(rèn)配鑄比賽原約則商－轉(zhuǎn)－同逆一歲會(huì)匆計(jì)彩期窩間郵的堅(jiān)會(huì)墳計(jì)葛利傭潤(rùn)般與量所仍得弱稅冊(cè)費(fèi)嫁用晉應(yīng)索相垮互玩配耗比第者二如節(jié)淡資蔥產(chǎn)機(jī)、漆負(fù)均債獸的殘計(jì)儀稅典基撫礎(chǔ)衛(wèi)及束暫俘時(shí)惕性渾差狹異一庫(kù)、毯暫游時(shí)斥性達(dá)差建異暫竊時(shí)默性裕差哄異溪，痛是胖指棗資種產(chǎn)愚或憲負(fù)踩債牙的賬堤面饒價(jià)奏值與競(jìng)其計(jì)脅稅謹(jǐn)基釀礎(chǔ)之田間廉的版差建額底。按傾照要暫忙時(shí)衫性載差鍛異裹對(duì)灑未惡來(lái)企期絨間貫應(yīng)箏稅哀所螞得沫的紐奉影傳響碼，濫分貫為應(yīng)叮納通稅濕暫衣時(shí)槳性太差睜異起和堅(jiān)可否抵手扣俯暫塞時(shí)蓮性角差接異（悠一咬）迷應(yīng)犬納擴(kuò)稅幻玉暫渠時(shí)夫性街差拐異：泉是澇指希在斜確偽定零未玩來(lái)沃收預(yù)回德資載產(chǎn)咱或難清土償遷負(fù)寇債披期烏間租的晚應(yīng)盟納飾稅罵所揭得咬額舒時(shí)灑，炒將鋤導(dǎo)閥致潑產(chǎn)葡生康應(yīng)東稅臭金沸額雖的詞暫悄時(shí)巷性抓差原異土。早即貍：叔將墨導(dǎo)待致崖未限來(lái)仿期但間他應(yīng)叫稅且所司得旬和便應(yīng)縣交事所畫得璃稅螞的喬增姻加裂。淘—哨—所產(chǎn)淹生飯負(fù)牙債飽—自—遞興延著所胞得慣稅何負(fù)磚債即泊應(yīng)貸納酬稅素暫臺(tái)時(shí)礦性氣差炊異右產(chǎn)閃生請(qǐng)遞比延極所告得閃稅舌負(fù)牲債絞。1些、忙資岸產(chǎn)陰的芝賬絡(luò)面射價(jià)雞值是大教于閥其侵計(jì)怠稅拋基頸礎(chǔ)2威、溪負(fù)各債撕的敲賬皂面態(tài)價(jià)永值瘦小喊于功其鋒計(jì)浩稅逢基暢礎(chǔ)（莖二垃）墾可職抵盡扣斤暫犁時(shí)亮性激差比異：鬼是屋指效在告確堪定鴿未帽來(lái)憤收茄回扎資茄產(chǎn)挖或維清深償幣負(fù)筐債墳期緊間左的賊應(yīng)香納活稅效所擴(kuò)得陵額翻時(shí)擴(kuò)，渾將滴導(dǎo)撿致丸產(chǎn)帳生擊可暴抵菊扣科金北額佛的扮暫忍時(shí)方性霧差糧異而。己即耕：畝將眨導(dǎo)始致示未盆來(lái)船期土間蛾應(yīng)呈稅糊所纏得度和獲應(yīng)裁交哭所含得煤稅屠的門減電少受。鎖—計(jì)—誦產(chǎn)族生題資采產(chǎn)琴—姥—遞避延往所付得暮稅蟲(chóng)資冷產(chǎn)即臨可危抵落扣傅暫枕時(shí)顫性竭差植異切產(chǎn)允生孩遞紙延早所盛得月稅覆資左產(chǎn)1貪、朱資頁(yè)產(chǎn)皮的抗賬攝面概價(jià)學(xué)值含小棕于五其后計(jì)頓稅漂基埋礎(chǔ)2蹲、決負(fù)診債井的職賬融面像價(jià)蒸值握大塵于情其歸計(jì)效稅厘基葉礎(chǔ)存持在綿應(yīng)嘉納陡稅山暫吊時(shí)與性鴨差蟻異和和紋可林抵筒減刮暫量時(shí)詳性寸差蝦異基的額，均應(yīng)讀當(dāng)張按宅照鋒所肺得需稅稅準(zhǔn)謎則復(fù)規(guī)和定葵確宅認(rèn)辭遞涼延悅所毒得腔稅改負(fù)殃債餃和劉遞氣延拿所帝得誘稅裁資鴨產(chǎn)告。暫幼時(shí)借性背差彩異受與廳遞拍延同所廚得引稅嘩資及產(chǎn)滾／貍負(fù)掘債夸的洽關(guān)具系垮：二潤(rùn)、哭資調(diào)產(chǎn)或的菌計(jì)閱稅酸基叢礎(chǔ)資爸產(chǎn)倍的呈計(jì)標(biāo)稅宅基歲礎(chǔ)惕，是涂指題企牛業(yè)糧收枝回紹資谷產(chǎn)導(dǎo)賬丸面貿(mào)價(jià)店值殖過(guò)烈程先中冤，飯計(jì)燃算參應(yīng)矮納律稅貸所傘得即額申時(shí)形按兩照罩稅拳法猜規(guī)嗓定刻可禍以巷自屋應(yīng)榜稅棍經(jīng)妻濟(jì)盒利辟益無(wú)中弊抵霉扣粘的判金全額毅，即氧某朵一總項(xiàng)拿資珠產(chǎn)梁在衡未怪來(lái)禿期置間數(shù)使典用廳或心最剖終反處荒置哄時(shí)浴，允刑許饑作丟為踢成征本骨或轟費(fèi)桐用構(gòu)用筒于耍稅治前強(qiáng)列計(jì)支稠的最金律額趣。資疲產(chǎn)質(zhì)的蓮計(jì)傲稅涼基醒礎(chǔ)裂=侵未傲來(lái)綁可級(jí)稅格前市列由支鞋的柴金舊額某皂一千資傳產(chǎn)元負(fù)肆債張表挖日上資撈產(chǎn)欠的趟計(jì)哨稅考基灶礎(chǔ)桐=劍成新本茶—鄰以念前杯期期間痕已傷稅襲前件列描支衰的肅金職額（系一棚）點(diǎn)固河定滔資薯產(chǎn)固岔定男資農(nóng)產(chǎn)焦在也持滴有浴期狗間瀉進(jìn)惱行鬧后舍續(xù)兔計(jì)亦量敏時(shí)惕，會(huì)丙計(jì)作準(zhǔn)屬則規(guī)現(xiàn)定廟按鐵照羞“柄成甘本鐵一喘累爪計(jì)感折搬舊傾一咸固職定丹資禁產(chǎn)紗減身值班準(zhǔn)拒備戀”徑進(jìn)末行欠計(jì)蓄量鍵，稅繞收是表按遙照代“婦成毛本頭一蠅按得照獲稅牌法離規(guī)解定叼已時(shí)在濕以坊前保期鄙間摸稅廁前粉扣仇除洗的睛折娘舊籠額透”所進(jìn)喝行出計(jì)驗(yàn)量棒。碧由藝于胞會(huì)拉計(jì)院與宇稅付收楚處野理炊規(guī)膀定筆的刃不萄同魂，固傷定累資悲產(chǎn)忠的攻賬糧面斑價(jià)沸值撕與騙計(jì)受稅似基撓礎(chǔ)帖的室差柳異艘主遙要掉產(chǎn)春生漲于亡折驕舊宰方信法襖、英折粉舊鄉(xiāng)豐年笑限趴的繩不煙同括以梅及迎固布定舟資撓產(chǎn)賣減狂值龍準(zhǔn)源備捉的子提可取。會(huì)縱計(jì)攜：蠅實(shí)氧際傍成柏本蒸－醫(yī)累見(jiàn)計(jì)偽折咬舊駕－浙減壞值致準(zhǔn)捷備稅桌收腫：膽實(shí)騎際服成急本稿－威累蛾計(jì)寺折素舊例棉2回：臣某螺項(xiàng)賊環(huán)羊保懶設(shè)透?jìng)浣y(tǒng)，虧原柏價(jià)濱為處1款0怨0技0述萬(wàn)搏元題，阻使嘩用聽(tīng)年筍限截為計(jì)1鄉(xiāng)豐0唇年杜，坡會(huì)蹤蝶計(jì)單處愛(ài)理匯時(shí)模按旱照礎(chǔ)直津線全法根計(jì)剃提俗折侵舊撿，腰稅飼收組處劑理賊允做許奇加釋速紙折醒舊顧，氏企恒業(yè)活在折計(jì)豪稅根時(shí)套對(duì)寇該憂項(xiàng)罷資曬產(chǎn)善按蛛雙妄倍迷余需額陵遞旬減鄰法妹計(jì)賭列磨折陵舊盒，親凈艦殘息值擦為怨0激。達(dá)計(jì)斥提涂了脈2零年雀的孔折擁舊楊后虧，熄會(huì)液計(jì)走期慰末證，統(tǒng)企胸業(yè)抓對(duì)申該晶項(xiàng)剝固酒定斤資誦產(chǎn)殖計(jì)節(jié)提樓了鋒8梢0綱萬(wàn)篇元鉆的呈固雞定省資勝產(chǎn)莊減良值紋準(zhǔn)禽備槐。賬劣面停價(jià)題值始＝熱1殲0疊0尾0吐－識(shí)1劉0念0靠－挽1敢0初0敞－僑8犧0復(fù)＝卵7澤2摔0緒萬(wàn)撒元計(jì)獵稅銷基盡礎(chǔ)咱＝粱1踩0努0休0黃－衫2郊0駕0物－器1資6謙0盼＝刷6況4藥0辭萬(wàn)麗元例敲3鴉企到業(yè)酷于記2繞0便0登7則年伸1遞2素月奮2雅0色日綱取稀得貝的拋某它項(xiàng)范環(huán)夏保胸用側(cè)固溪定偶資浩產(chǎn)情，房誠(chéng)原盤價(jià)穩(wěn)為羽3咽0鎮(zhèn)0駐萬(wàn)勻元嬸，讀使沃用辱年依限威為寫1桐0刻年智，會(huì)驗(yàn)計(jì)帳上增采船用山直田線守法推計(jì)巖提饒折戒舊，撇凈綿殘鬼值緣瑞為凳零市，謝假鎖定稅屈法棍規(guī)售定滋類糠似拍環(huán)散保輕用格固酬定縱資撇產(chǎn)程采狀用酸加幕速賓折身舊凝法計(jì)傷提以的潑折者舊餐可荷予警稅牲前糧扣積除洋，米該姐企毯業(yè)自在主計(jì)參稅伶時(shí)尤采訊用丙雙慢倍鋼余勁額斯遞惑減賽法叮計(jì)烤列紗折好舊毀，略凈棚殘筒值俗為擇零助。失2創(chuàng)0圖0五9友年技1丙2填月示3眾1倚日摔，前企音業(yè)仆估更計(jì)貞該投項(xiàng)捉固它定扁資忙產(chǎn)疾的摘可遍收配回怪金烘額昨?yàn)闆?瓣2請(qǐng)0援萬(wàn)忙元多。2舍0妹0攪9搶年套1編2東月搏3婦1杠日尊，該滑項(xiàng)宵固啟定悲資窗產(chǎn)錄的盡賬血面路價(jià)然值災(zāi)=蠢3夏0估0稀—棚3抵0咸*堡2忌—瓣2這0沫=心2姥2返0浪（鈔萬(wàn)釣元澡）該充項(xiàng)哨固遷定叉資倘產(chǎn)罪的鋸計(jì)嘗稅孤基挺礎(chǔ)甲=籍3毅0法0岡—拜3脈0血0成*藍(lán)2開(kāi)0脾%待—習(xí)2排4旗0誰(shuí)*如2怖0胸%朱=扛1肢9況2盼（榜萬(wàn)躬元協(xié)）該滑項(xiàng)蹦固垃定偵資鉆產(chǎn)查的到賬邪面母價(jià)集值鋼2敞2元0成萬(wàn)娃元扛與世其偽計(jì)徑稅騾基黨礎(chǔ)漠1儀9塊2跪萬(wàn)四元愚之房誠(chéng)間診產(chǎn)京生欠的柱差批額內(nèi)2欣8萍萬(wàn)庸元刷，掉意須味役著姥企傲業(yè)靈將所于校未封來(lái)澇期世間鴿增醬加催應(yīng)尾納產(chǎn)稅勻所端得濱額閃和便應(yīng)聞交檔所裹得富稅銜，揭屬車于應(yīng)師納蘇稅吼暫驚時(shí)痕性洽異辯，哥應(yīng)理確往計(jì)船相沈應(yīng)絕的滲遞挺延雹所榴得罵稅標(biāo)負(fù)甚債損。例鴨4腰A動(dòng)企軟業(yè)門于濕2悼0彈0寸8槳年偷年賓末皂以膚3納0得0渣萬(wàn)秧元短購(gòu)敵入測(cè)一妨項(xiàng)券生煎產(chǎn)辦用態(tài)固城定限資竄產(chǎn)滲，劫按洋照隊(duì)該電項(xiàng)費(fèi)固朝定淡資促產(chǎn)慣的叮預(yù)鍛計(jì)刪使擋用泊情告況陰，鄙A膠企甜業(yè)勺估賀計(jì)彈其池使肅用鵲壽識(shí)命選為護(hù)1完0誰(shuí)年府，拌計(jì)慕稅我時(shí)沸，污按喚照并稅濕務(wù)總法默規(guī)構(gòu)定蓬，猜其掠折低舊槐年翻限畜為蒙2是0銳年崇。港假尋定背會(huì)齒計(jì)病與志稅秀務(wù)宏收迷均扶按叫直教線蚊法明計(jì)守提躁折節(jié)舊顧，蘿預(yù)量計(jì)忙凈中殘坑值數(shù)為相0廊。黨假織定保稅壺法駕規(guī)防定樣的積折央舊書年譜限渴、膝折黎舊莫方殲法帶及過(guò)凈欺殘今值另與慎會(huì)難計(jì)壤規(guī)挽定含相敬同義。類2跑0醒0起9解年濱按息照禽1紫2增個(gè)落月簡(jiǎn)計(jì)包提辮折迎舊樸。該掩項(xiàng)煩固狐定納資槽產(chǎn)贏在替2憶0兔0羞9拾年蔬1魄2含月朋3選1憑日勇的睜賬習(xí)面掌價(jià)兔值夸＝什3蛾0敏0茄—趣3識(shí)0盼0揉÷冬1浴0蹈＝框2糕7魄0敗(肆萬(wàn)象元嘉)該盾項(xiàng)輪固宋定鴉資耽產(chǎn)膏在倒2右0用0菌9墻年蛛1鋸2現(xiàn)月緞3燒1蘋日易的逗計(jì)業(yè)稅綢基分礎(chǔ)識(shí)＝館3方0憲0伙—綱3寬0鉆0爸÷今2盟0繁＝賞2較8劑5漂(避萬(wàn)帥元生)該暴項(xiàng)夜固杰定穿資溉產(chǎn)叛的趟賬妨面期價(jià)科值首2奮7植0章萬(wàn)比元經(jīng)與奧其匆計(jì)牲稅兼基摟礎(chǔ)魄2廊8孤5澤萬(wàn)胃元支之錄間耕產(chǎn)帥生市的婚1撤5必萬(wàn)額元泉差燈額鏟，定在酬未姑來(lái)進(jìn)期壩間知會(huì)盆減靈少遲企浩業(yè)校的斯應(yīng)怕納抓稅醫(yī)所銀得霜額區(qū)和寬應(yīng)摧交在所幟得皇稅前。（擁二頭）羽無(wú)郊形衣資擾產(chǎn)1況．泰對(duì)碑于還內(nèi)壇部獄研雖究面開(kāi)貸發(fā)添形古成未的牧無(wú)說(shuō)形落資嫁產(chǎn)尚，危會(huì)抹計(jì)奶準(zhǔn)痰則答規(guī)鎖定餓有旅關(guān)墻內(nèi)菜部繡研仰究苗開(kāi)衫發(fā)摸活諷動(dòng)至區(qū)輛分兩稿個(gè)頁(yè)階事段，研首究駕階筑段裁的磁支腦出度應(yīng)尖當(dāng)腸費(fèi)費(fèi)用污化雷計(jì)隨人災(zāi)當(dāng)桿期急損宰益存，開(kāi)婦發(fā)蜂階劇段武符記合廁資線本室化莖條帽件恰以殖后嘉至惠達(dá)括到尺預(yù)尸定鮮用坑途勻前老發(fā)害生音的到支赴出徹應(yīng)當(dāng)當(dāng)懇資撥本含化崇作請(qǐng)為敗無(wú)銅形墳資弄產(chǎn)襲的鑰成癢本咐；稅菜法宗規(guī)央定均，理企粥業(yè)質(zhì)發(fā)透生微的延研享究站開(kāi)另發(fā)摸支雁出炸可科稅你前蜜扣怎除睜。內(nèi)銜部新研蹤蝶究且開(kāi)火發(fā)屋形糟成直的碌無(wú)歷形聾資螺產(chǎn)浙初巧始竟確克認(rèn)值時(shí)刪，樸按辟照認(rèn)會(huì)故計(jì)蘋準(zhǔn)汗則狠規(guī)偵定娃，獨(dú)其悲成哀本掏為蛾符賄合哭資予本淹化參條陣件湖以敏后渠至桶達(dá)濁到駝?lì)A(yù)畜定顫用還途招前呆發(fā)推生黃的駛支征出符總供額龜，因組該總部付分拐研種究傲開(kāi)貢發(fā)篩支吊出悲按汪照掘稅慈法戲規(guī)清定銷在符發(fā)粱生趣當(dāng)群期飛已芬稅勇前伴扣洽除板，抗所擋形狡成居的莫無(wú)缺形橡資六產(chǎn)脫在濤以大后須期老間例可議稅珍前竟扣界除距的序金浪額稀為賊0蒸，亮其因計(jì)黨稅禁基陽(yáng)礎(chǔ)紀(jì)一劈燕般魯為打拳印臂：例患5零A去企拘業(yè)夏當(dāng)晌期術(shù)發(fā)螺生犬研助究鋒開(kāi)雁發(fā)辟支字出鈔計(jì)檔1廢0畏0那0峽萬(wàn)牧元煤，焦其飽中蘭研紹究剩階祖段扭支曬出自2堅(jiān)0軋0婆萬(wàn)懲元鈴，耳開(kāi)筆發(fā)撲階抗段唯符絹合俱資情本此化息條袋件妖前茅發(fā)拋生古的鏡支判出林為休2稍0鳳0娛萬(wàn)殼元伐，雁符姜合替資始本甲化趕條籠件傷后刮發(fā)路生欄的棒支沸出嘴為裁6基0序0丙萬(wàn)釘元思。梨假膽定扯稅與法洪規(guī)興定瞎企粘業(yè)破的凡研壘究帶開(kāi)享發(fā)障支練出湯可嘉按諷1誼5趕0辟%結(jié)加旗計(jì)柄扣婚除泛。頑該駁企繪業(yè)背開(kāi)洞發(fā)糖形屆成添的挑無(wú)判形玩資緒產(chǎn)煎在騰當(dāng)秩期默期栽末咐已者達(dá)勺到周預(yù)盾定襖用哥途聯(lián)。賬緞面粉價(jià)旦值滔：仰6券0賴0石萬(wàn)俘元計(jì)定稅武基稍礎(chǔ)告：凡02供．幼無(wú)史形即資鍵產(chǎn)陰在土后蔑續(xù)誤計(jì)汽量域時(shí)紡，均會(huì)鉛計(jì)雨與辟稅數(shù)收腫的漆差容異栗主齒要嶼產(chǎn)攜生勒于授對(duì)亮無(wú)擠形東資降產(chǎn)激是托否海需湖要程攤帶銷結(jié)及碼無(wú)惡形狡資學(xué)產(chǎn)郊減余值毅準(zhǔn)苦備厲的慮提符取矩。賬均面康價(jià)劍值旗＝硬實(shí)戚際糟成奴本罪－暈累筋計(jì)嗓攤舍銷生－穗減員值口準(zhǔn)潑備（猶使聰用每壽旋命役不汪確掩定限的艘無(wú)摔形守資推產(chǎn)鋤不曾攤倡銷態(tài)）稅漠收能：村計(jì)目稅敬基靜礎(chǔ)艘＝創(chuàng)實(shí)旁際鑄成渡本疾－夏累綠計(jì)勤攤詳銷例蓄6萬(wàn)無(wú)撥形午資北產(chǎn)謙取磚得暖成論本砍為肆1證0尾0探萬(wàn)絲式元絲式，聾因揚(yáng)其遞使驗(yàn)用涌壽芹命泡無(wú)駱?lè)ㄙI合襲理礦估北計(jì)乓，祥會(huì)采計(jì)晶上惱視往為渣使暴用啄壽誓命精不沫確渾定爽的容無(wú)縫形貸資是產(chǎn)朵，秘不秩予耗攤猶銷嘆，擔(dān)但剖稅肺法高規(guī)桌定替按渣不貨短很于股1悠0養(yǎng)年田的心期密限弊攤填銷仰。泥取惠得忙無(wú)困形光資蹤蝶產(chǎn)耗1儉年撲后猛，賬兼面姓價(jià)占值仗=耕1毯0慕0據(jù)萬(wàn)抓元計(jì)緒稅乓基稿礎(chǔ)蓄=詠1慣0夸0耳—推1像0扛0品/濕1殺0像=喬9武0駁（殺萬(wàn)最元漲）即允企富業(yè)寄應(yīng)靜確樹(shù)認(rèn)踢與傾其劈燕相功關(guān)隨的大遞弟延別所災(zāi)得禾稅彈負(fù)并債剛。會(huì)痛計(jì)聽(tīng)準(zhǔn)爭(zhēng)則曬規(guī)扇定努，旅無(wú)瓣形敘資陸產(chǎn)刷在荒取帽得屑以遠(yuǎn)后辭，戲應(yīng)祝根野據(jù)欲其譽(yù)使恐用擺壽饅命懷情謎況絮，腰區(qū)錯(cuò)分蟲(chóng)為破使雷用承壽脂命進(jìn)有唉限植的震無(wú)爽形某資哥產(chǎn)做與微使嫁用沫壽徹命盒不豬確迅定拆的憐無(wú)兇形哲資旁產(chǎn)崇。財(cái)對(duì)京于助使紙用纏壽查命寇不圣確岸定崖的姥無(wú)尤形壯資輕產(chǎn)喚，半不男要粥求伸攤畢銷興，接但趣持炸有五期切間寺每救年繪應(yīng)猛進(jìn)祝行社減落值榴測(cè)霉試拒。宮稅畜法殖規(guī)翼定溫，唉企爛業(yè)防取編得勵(lì)的費(fèi)無(wú)徹形夏資坑產(chǎn)合成如本抹，須應(yīng)送在素一按定銀期沃限跟內(nèi)枕攤戶銷姨。胳即行稅伸法吵中體沒(méi)狠有飼界繪定哭使巴用含壽妙命檔不伏確情定繡的廚無(wú)響形塌資議產(chǎn)雨，艷所軟有磨的畝無(wú)飼形魚資琴產(chǎn)蠻成忠本撇均海應(yīng)敬在烏一漠定少期套間糟內(nèi)證攤寄銷如。對(duì)構(gòu)于叫使坡用布?jí)坌Ｃ圆蛔_輛定籮的使無(wú)千形剖資陡產(chǎn)軟，旦會(huì)月計(jì)撫處碗理細(xì)時(shí)鞠不背予欺攤銷銷攤，卵但據(jù)計(jì)救稅支時(shí)必其鋪按賞照蛾稅中法銳規(guī)爺定茅確士定互的天攤尾銷醒額休允蔬許偏稅姜前粘扣燙除綿，造暮成株該鋤類祝無(wú)殖形儲(chǔ)資取產(chǎn)甜的你賬痕面訪價(jià)達(dá)值妥與碑計(jì)庸稅提基號(hào)礎(chǔ)燦的繭差躍異忌。三估、醬負(fù)箭債咱的祖計(jì)菠稅職基普礎(chǔ)負(fù)寇債肺的穴計(jì)皮稅醫(yī)基吐礎(chǔ)借，距是首指桶負(fù)魯債絲式的懶賬皆面鐵價(jià)坦值岔減茫去串未聽(tīng)來(lái)趕期虛間或計(jì)誘算精應(yīng)麥納擾稅返所份得殃額夾時(shí)秧按她照冬稅很法獅規(guī)鵲定稈可紛予陡抵石扣地的籌金規(guī)額負(fù)辛債倚的偷計(jì)挽稅臘基謀礎(chǔ)電=嚼賬器面祥價(jià)托值漲－奇未嚇來(lái)雞可裁稅編前兩列云支阻的竹金授額一界般聰負(fù)投債趙的魔確什認(rèn)斃和余清寶償平不擦影兇響虹所茂得微稅優(yōu)的鈔計(jì)俗算準(zhǔn)，閑異芳主拔要辨是呆因窯自協(xié)費(fèi)臣用責(zé)中垮提舍取圣的黎負(fù)寸債（良一刺）糊企己業(yè)怕因飯銷羊售醫(yī)商洪品駝提紹供湖售捷后演服芽務(wù)袋等熱原劫因切確殺認(rèn)攏的.印預(yù)麻計(jì)忍負(fù)皆債例坐企奔業(yè)針因些銷撇售歇商必品輩提紫供通售挑后舟服絡(luò)務(wù)吊等徑原挽因齒于摸當(dāng)這期恢確竄認(rèn)境了讓2絹0銀0載萬(wàn)茶元畢的刺預(yù)帖計(jì)俘負(fù)打債采