特定減免稅報(bào)關(guān)

特定減免稅貨物進(jìn)出境貨物報(bào)關(guān)的基本內(nèi)容貨物報(bào)關(guān)應(yīng)由取得報(bào)關(guān)從業(yè)資格并在海關(guān)注冊(cè)登記的報(bào)關(guān)員辦理。報(bào)關(guān)內(nèi)容包括：一般貿(mào)易貨物報(bào)關(guān)，保稅加工貨物、減免稅貨物、暫準(zhǔn)進(jìn)出境貨物報(bào)關(guān)。保稅加工貨物、減免稅貨物、暫準(zhǔn)進(jìn)出境貨物報(bào)關(guān)（步驟：進(jìn)出境前辦理備案申請(qǐng)，進(jìn)出境報(bào)關(guān)，進(jìn)出境后要辦理核銷結(jié)案手續(xù)）。海關(guān)監(jiān)管貨物概述（一）海關(guān)監(jiān)管貨物的含義：自進(jìn)境起到辦結(jié)海關(guān)手續(xù)止的進(jìn)口貨物，自向海關(guān)申報(bào)起到出境止的出口貨物，自進(jìn)境起到出境止的過(guò)境、轉(zhuǎn)運(yùn)和通運(yùn)貨物等，應(yīng)當(dāng)接受海關(guān)監(jiān)管的貨物。包括一般進(jìn)出口貨物，保稅貨物、特定減免稅貨物、暫準(zhǔn)進(jìn)出境貨物，以及過(guò)境、轉(zhuǎn)運(yùn)、通運(yùn)貨物和其他尚未辦結(jié)海關(guān)手續(xù)的貨物。（透二串）填監(jiān)擇管較貨獎(jiǎng)物領(lǐng)的腐分甲類1貨.一腰般釣進(jìn)料出雀口敞貨祝物：一低般貓進(jìn)決口雅，鏟貨螞物盒進(jìn)仙境繭起宏到賊海低關(guān)拔放初行來(lái)止征；一寸般焰出犬口適，射貨悅物罷出倦口綱申象報(bào)篇起般到慢出智境孝止控。2聚.保喬稅圣貨困物：殘保缺稅扇加盆工售貨晚物焦和立保暴稅暖物擱流阻貨失物3惠.特飽定那減痛免隨稅糠貨簽物：三拴定抵特邀征與。殖特瞧定詢地戶區(qū)堪（巧?？於惒^(qū)字和鉛出才口叼加暈工壺區(qū)猾）允、竿特貍定祝企罪業(yè)尖（意三江種療外鳳資宜企朽業(yè)沿自援用坡貨悼物勝）朝,霜特犯定店用飼途讓（礙國(guó)毀內(nèi)醉投頌資虧項(xiàng)鐮目罷、塑利卵用振外皺資熱項(xiàng)埋目稍、期科外教楚用醬品喝項(xiàng)師目上、虎殘熔疾錯(cuò)人沸專禁用勤品段項(xiàng)陳目筆）4壁.暫牙準(zhǔn)攻進(jìn)轟出贊境全貨智物：得特墻點(diǎn)派是賺擔(dān)津保尤和豈原漢狀袋出卡、搬進(jìn)膠境5偶.其終它叮進(jìn)種出宇境階貨睬物：授包甜括炊通崗運(yùn)抱貨厭物蓬、豪出蜜料滾加蠢工奴貨孟物婆、另修昆理炭貨欄物壞、醫(yī)租浪賃元貨距物睡等報(bào)況關(guān)方程容序巾概剃述報(bào)晝關(guān)裕程雜序是改指射進(jìn)箏出勿口麻貨伏物毯的單收爭(zhēng)、屑發(fā)洲貨兩人浴，叮運(yùn)牲輸懼負(fù)破責(zé)柔人帳、裙物泄品僵的乳所素有鼻人茅或野其債代啟理陵人遞按痰照腸海寫關(guān)犬的壤規(guī)乳定鐮，僵辦謙理拔貨剖物鋼、尤物弓品鉛、亮運(yùn)嚼輸墓工狡具義進(jìn)謝出亮境腿及王相杰關(guān)旱海崗關(guān)吉事卷務(wù)荒的盡手永續(xù)鬼及專步?jīng)鲶E膝。進(jìn)男出怒境含貨亡物須同經(jīng)廈過(guò)民：訂海很關(guān)莫審爹單謹(jǐn)、勒查墳驗(yàn)包、墨征尤稅和、染放施行報(bào)息關(guān)壟單池位要述做碧的醉工助作陪與資其差相陡對(duì)朽應(yīng)孕：虹申零報(bào)今、頸配閃合仆查行驗(yàn)族、呈繳山納云稅顛費(fèi)故、侮提狗取輩或棄裝鞋運(yùn)長(zhǎng)貨坡物基橡本手程劈燕序前津期儉階賢段聚、浙貨畝物規(guī)進(jìn)施出偉境廢階銅段升、席后后續(xù)封階時(shí)段1端、前旱期魔階板段：溜貨普物伐在胃進(jìn)咱出很關(guān)簡(jiǎn)境非之松前習(xí)，示向懼海限關(guān)杰辦螞理軌備不案捉手槳續(xù)祥的良過(guò)贏程惹。霉并趙不溫是眼所家有丙的駕貨在物戒都匙要坐經(jīng)鍬過(guò)臣這撕個(gè)歪階懼段獲。主枯要盲適廚用秘于義：占保獸稅限貨討物葵、團(tuán)特?cái)《ù稖p鞠免抵稅羽貨懼物拖、滴暫握準(zhǔn)蛙進(jìn)鼓出謊境候貨才物更中嗎的姑展竄覽售品禽以搬及沖其謙它駝進(jìn)柿出伯境祖貨刻物系中薦的此部符分卵貨網(wǎng)物沒，床例磁如柄說(shuō)覆出壯料浪加細(xì)工若貨伴物晃。競(jìng)這企些積貨葡物僚在攏進(jìn)橋口貧之蹤蝶前快要字向怠海院關(guān)槐辦寨理麥備愿案扇。如姜果籍一逮般淘進(jìn)兼出冠口戲則梳要經(jīng)交揮稅短、便交燙證鞭，瓜不悶需樣要遍前膝期腐準(zhǔn)低備典，約也俘不翼需虎要飼繼柏續(xù)連監(jiān)劍管陷。前輪期軟階哪段非殃一很般病進(jìn)脫出乓口鐘貨初物（右1赴）保危稅菊加除工攜貨智物：策辦島理督加冤工街貿(mào)鳴易第備墊案罵，瞎申泛領(lǐng)晝加渴工勞貿(mào)卵易治手枕冊(cè)伏（產(chǎn)電雪子腥或謙紙抗質(zhì)袍）及。稍（骨2私）特厘定羊減扯免須稅登貨丸物：早辦禍理攜減砍免零稅別申馬請(qǐng)病，澡申喪領(lǐng)鍵減種免仁稅呈證牲明皇。錘（覆3扔）暫弱準(zhǔn)塵進(jìn)飯出當(dāng)境欲貨副物中弄的踏展哄覽鞋品肺：曬辦君理妨“次展索覽轉(zhuǎn)品眨進(jìn)鬧境達(dá)備扇案炮”鎖。捎（雅4懶）其本它擺進(jìn)挺出嗚境劑貨賓物中貸的格出孫料幼加鄰工盼：瀉申艱辦達(dá)“躲出判料吹加巾工芹備援案針”搶。進(jìn)貧出中口懲階住段該消交渠稅鄉(xiāng)豐的懷交嚇稅撈、棕該異交駛證捧的監(jiān)交公證矮，毯否構(gòu)則測(cè)需倦海威關(guān)求批壞準(zhǔn)朱或份有紫許攻可續(xù)證橡明象，張即堂前刷期績(jī)階歷段海行關(guān)礙作記業(yè)坊環(huán)越節(jié)：山審所單高、婦查披驗(yàn)堡、抖征蒙稅瞧、風(fēng)放途行屋；報(bào)精關(guān)獵作怕業(yè)許環(huán)重節(jié)：劣進(jìn)拿出獄口鉤申逮報(bào)抄、怎配桌合般查標(biāo)驗(yàn)價(jià)、戚繳均納么稅曬費(fèi)咽、吊提叫取霞或?yàn)跹b抽運(yùn)抄貨鳴物號(hào)。茂（疫基落本芹環(huán)珠節(jié)吉）海抬關(guān)怨監(jiān)芳管炸貨航物無(wú)收征搞稅蔬階漸段真，午放等行臺(tái)后劃即怒進(jìn)野入謹(jǐn)后區(qū)續(xù)早階克段并。后溝續(xù)蜘階閥段根犯據(jù)隸海兄關(guān)蟲對(duì)挖某蓋些束特閃定厘貨際物術(shù)的小監(jiān)遣管吉要益求削，火其末報(bào)志關(guān)痰單半位涉在雷貨筒物典進(jìn)潤(rùn)出秋境廟并千完居成獵相毒應(yīng)部的桌處黨理氏過(guò)格程忠后防，嫩向煤海漏關(guān)圣辦廣理孝核酷銷旅、廟銷悼案倘、需申搖請(qǐng)刃解片除樹監(jiān)指管除手鄰續(xù)惑的裂過(guò)串程愧。①精?，F(xiàn)稅耐貨衫物尸：核員銷。②搶特膽定公減后免寧稅活貨優(yōu)物必：解努除吉監(jiān)阿管。③牲暫肌準(zhǔn)叔進(jìn)聞出故境擺貨鋪物美：銷縣案。④其淡它草進(jìn)武出葛境饅貨回物取中治（嫁出兄料請(qǐng)加婆工短貨貼物閥、苗修匙理聽貨糊物羞、閘部誕分從租評(píng)賃需貨膨物乖）銷：銷施案。報(bào)關(guān)程序貨物類別前期階段（貨物在進(jìn)境前辦理）進(jìn)出境階段（貨物在進(jìn)出境時(shí)辦理的4個(gè)環(huán)節(jié)）后續(xù)階段（進(jìn)出關(guān)境后需要辦理才能接結(jié)關(guān)的手續(xù)）一般進(jìn)出口貨物不需要辦理申報(bào)（海關(guān)審查）配合查驗(yàn)（查驗(yàn)不需要辦理保稅進(jìn)出口貨物備案、申請(qǐng)登記手冊(cè)保稅貨物核銷申請(qǐng)?zhí)囟p免稅貨物特定減免稅申請(qǐng)和申領(lǐng)免稅證明繳納稅費(fèi)（征稅）解除海關(guān)監(jiān)管申請(qǐng)暫準(zhǔn)進(jìn)出境貨物展覽品備案申請(qǐng)暫準(zhǔn)進(jìn)出境貨物銷案申請(qǐng)其他進(jìn)出境貨物出料加工貨物的備案提取貨物（放行）辦理銷案手續(xù)五揀類擠貨扔物斯的背報(bào)漿關(guān)宣程幟序搶：課盞后貢作坐業(yè)一代、逝名暫詞交解責(zé)釋特胳定惡減部免寶稅P孩、窩4脾5嘆9二貫、竹簡(jiǎn)訓(xùn)答詳題1借、特泰定俘減翁免升稅售進(jìn)玩口炕貨教物挪通唱關(guān)誰(shuí)管紗理設(shè)的框特權(quán)點(diǎn)P腐、類4節(jié)6票12看、特倚定各減習(xí)免衛(wèi)稅斜貨泛物割報(bào)慨關(guān)裕程壁序P眼、揀4平6蔥2特蹄定桐減陡免月稅隙與伴保增稅冤的季共罵同訴點(diǎn)改驕變占貨互物重用駐途弓的訴，蠻必榴須訊按抽一泊般儲(chǔ)進(jìn)枯口笛貨槍物渡報(bào)散關(guān)否納引稅歪，不件再保善稅業(yè)和薄免朱稅老。均掃為嚷海緞關(guān)監(jiān)閘管貨潔物特泳定駛減洞免蹦稅典與嶺保撫稅弦的令不雅同教點(diǎn)：扮單啦邊慣進(jìn)侵口稍的戴三剩特尿貨拘物叛；進(jìn)護(hù)境自后粘將不復(fù)扒運(yùn)豪出肌境腔的陽(yáng)貨鐮物笛。：艙進(jìn)箏口動(dòng)前打辦枕理坡減細(xì)免礎(chǔ)稅御證厲明島；合桃同且備調(diào)案昆登沙記衫，顆申襖領(lǐng)個(gè)登旦記鼻手彼冊(cè)已或墓賬悶冊(cè)蝦。：笛時(shí)繁效愉管冤理響，村期屋限沈?qū)缅a滿沈解頑除紹監(jiān)屆管私；核攔銷思管嬌理墨，螺海州關(guān)也對(duì)摩保翼稅圍貨網(wǎng)物浪實(shí)禁行妙核遼銷陽(yáng)管剝理寇。特較定育的鞠條梢件進(jìn)傅口絡(luò)前臂手性續(xù)管好理法宇定典減購(gòu)免盾和挪特必定狀減嗎免丑的呢區(qū)牛別法踏定而減徹免是供按吧照脆《扯海攔關(guān)心法具》剝、誤《畫關(guān)紛稅混條飯例啟》偵及臟其仍他什法劇律累法愧規(guī)蒜規(guī)孤定甲的衣減戚免猜，朋屬臥于層法敢定箏減幕免辮范養(yǎng)圍廊的讓進(jìn)吹出叼口舍貨抄物癥，消進(jìn)慮出烤口服人糠或廳其丘代匪理?yè)]人舞大洋多黎無(wú)洋需急事魯先晝提中出般申披請(qǐng)顏即直可員直框接科辦愁理汽有堤關(guān)疾減姜免紫，題海災(zāi)關(guān)貸放歡行弄后裝也終無(wú)雅須蛇進(jìn)睜行尿后搜續(xù)緣瑞管普理冶。特銷定展減豈免是托為腫進(jìn)少一坑步排鼓階勵(lì)悉利監(jiān)用天外臟資伶和績(jī)引慕進(jìn)短技版術(shù)款、德擴(kuò)仰大挺對(duì)溪外襖貿(mào)冒易疫、如發(fā)語(yǔ)展懷科移教脊文須衛(wèi)產(chǎn)事落業(yè)抖，探而亦給葉予盆針吐對(duì)茄特巨定勤地叢區(qū)裹、檔特拌定誘用碧途束、懶特慶定鹽企鋒業(yè)慰的狡減克免尼，益申感請(qǐng)?jiān)赝ǘǖ隃p哈免仗的用單窩位緞或片企滅業(yè)率，貓應(yīng)酬在躬貨留物百進(jìn)株出短口積前遙向異海澇關(guān)餓提計(jì)出湊申研請(qǐng)遮，侍由智海唱關(guān)樹按甘照駐規(guī)離定駁的漲程高序質(zhì)進(jìn)萬(wàn)行愧審粗理畏。胞符滋合竿規(guī)財(cái)定紙的撐優(yōu)慶海惰關(guān)穩(wěn)發(fā)詳給修征謎免劇稅關(guān)證斤明臥，惜受愛惠任單眨位化或茂企透業(yè)屑憑尿征芬免責(zé)稅鏡證順明戒申黑報(bào)裁進(jìn)則口偶特蟲定噴減驕免嘩稅肉貨霞物盡。薯由森于仆特起定能減糊免朽稅秘貨診物愛有征地捧區(qū)肚、幫企次業(yè)聲、舒和醋用另途餓的戲區(qū)廁別偷，秘海斜關(guān)賄需櫻要什對(duì)男其敬進(jìn)肚行虹后各續(xù)庫(kù)管本理誤。一顏、阿概騎述（鏡一撒）鑄含孤義婚：公特午定體減賀免督稅郊貨革物好：缸根蔥據(jù)濱國(guó)元家欠政貓策稻，響準(zhǔn)轟予凍減誘免欠稅引進(jìn)同口楚，侄用褲于特蔬定昂地雖區(qū)（握兩君區(qū)鏡）導(dǎo)、特遷定模企涂業(yè)（保三另種索外悠資撲企域業(yè)圓）幟、特五定福用眉途（叔國(guó)易內(nèi)梯投泳資妥項(xiàng)楊目針、任利姐用摩外器資幸項(xiàng)即目冠、例科早教饅用匹品行項(xiàng)壓目蹈、鞋殘嚷疾啞人衣專牛用拾品象項(xiàng)推目客）堆的賣貨乏物滴。（慶二筒）飲特徑征1怎、蹄特廣定航條撈件住減鹽免屋關(guān)婦稅雅：殲優(yōu)探先例發(fā)宜展際特痰定走地姿區(qū)陰經(jīng)霸濟(jì)炕，娛鼓估勵(lì)涂外開商衛(wèi)投遺資逢，某促甲進(jìn)嬸國(guó)益企眨和別科嚇教妖、轉(zhuǎn)文解化路、郊衛(wèi)給生戚發(fā)衡展藝等毛。2躬、慮進(jìn)勤口鞭申按報(bào)趴應(yīng)緩提鹿交尾進(jìn)礦口交許哭可普證3瓦、攏監(jiān)賴管答期訓(xùn)限惰內(nèi)吳接雜受填海導(dǎo)關(guān)尺監(jiān)手管扮（沫減境免污稅叫的營(yíng)條壞件匯：吩①用夸于哭特忽定軋地銷區(qū)癢、納企紛業(yè)開、修用曉途②接枯受欲監(jiān)興管）監(jiān)蟻管免期鼠限覽：非船話舶痰、照飛贈(zèng)機(jī)危，回8敲年喉；機(jī)絡(luò)動(dòng)必車肌輛爸，注6盛年毛；其喊它詳貨藝物城，練5核年監(jiān)餓管古期聲限館自震進(jìn)剖口陳之倆日夫起攀計(jì)狹算一忙般數(shù)進(jìn)匪出績(jī)口蹦貨胖物棵報(bào)臭關(guān)未程候序從錦進(jìn)鳳出件口觸貨條物希收脂發(fā)四貨嘩人母來(lái)眠說(shuō)胡，求程度序控是塞：申夠報(bào)雄—昆—茅配隨合譯查罷驗(yàn)歐—暴—呼繳降納移稅都費(fèi)楚—幣—抵提蠻取滔或芹裝束運(yùn)珍貨絕物從屠海奏關(guān)繩的鍵角報(bào)度論來(lái)合說(shuō)得，漢所法對(duì)示應(yīng)棕的傭程脾序綠就雁是刃：海們關(guān)經(jīng)審幕單什（蓋決的定哲是橡否嬌受敵理心申捉報(bào)皇）閥—裕—卵查耽驗(yàn)懼—尾—叉征紅稅奪—辯—俘放挺行申瞞報(bào)查妨驗(yàn)納尸稅提皺貨報(bào)蹈關(guān)預(yù)單出綠口備訴案特何定稈減侍免魔稅債貨喚物監(jiān)報(bào)乎關(guān)奮程世序?qū)徫髋惙隹顡?dān)刮保解緣瑞除監(jiān)暫管后蛛續(xù)管緊理進(jìn)粗口報(bào)渠關(guān)征廟免情稅蜜證戀明征亂免拌稅湯證告明使運(yùn)用引狀抓況使返用階狀披況自肅動(dòng)也解幅除使威用救狀狡況申構(gòu)請(qǐng)繁解皇除報(bào)燈關(guān)座單報(bào)憑關(guān)桑單（以三宿）抖管餐理1念.竭減嗽免餃稅愚手案續(xù)妄包怎括斯：橋備混案綠、摩審悅批爹、綢稅貿(mào)款予擔(dān)辱保滾、萄進(jìn)豬口貢報(bào)揀關(guān)技、怠后親續(xù)壞管奴理閣和雞解輕除柿監(jiān)場(chǎng)管評(píng)等所餃有按手今續(xù)竄可露以墊有皇減元免釣稅波申串請(qǐng)且人測(cè)自蠶行唐辦睜理進(jìn)，鵝也喊可鐮委內(nèi)托跑報(bào)互關(guān)騰企陽(yáng)業(yè)慎或龜收浮發(fā)蹈貨暑人笨辦圣理腐。2括.膽可鍛申些請(qǐng)失擔(dān)棕保字先獻(xiàn)予攀放在行蹦貨貌物選的文情協(xié)形（甲1護(hù)）奴海散關(guān)籮已芳受宏理酒減艘免羊稅慕申語(yǔ)請(qǐng)瘋，素未全辦誼理事完諷畢（背2園）哀稅錫收委優(yōu)蜘惠真政餡策周已貌經(jīng)泰國(guó)遞務(wù)膝院雕批落準(zhǔn)翻，絨海罷關(guān)格總池署幸已籠確漢認(rèn)騾申應(yīng)請(qǐng)施人堤的獎(jiǎng)減該免綱稅橡資硬格歸，肚具搖體心實(shí)圈施展措喉施誕為咸明束確（讓3暮）劣其古他瞞經(jīng)身海享關(guān)需總點(diǎn)暑題核數(shù)準(zhǔn)學(xué)的呢情煩況海述關(guān)飛準(zhǔn)鋒予此擔(dān)傍保強(qiáng)，慎出茄具肌準(zhǔn)盛予折擔(dān)的保跳證討明些。擔(dān)狼保章期林限外6灰個(gè)液月抵，燭經(jīng)鑼直寄屬嗽海珍關(guān)應(yīng)關(guān)鏈長(zhǎng)老批枯準(zhǔn)鞠，倘可貼延普長(zhǎng)晶6復(fù)個(gè)蒸月譯，打仍言需喊延隆期韻，鎖向世海燦關(guān)喪總只署袋申僵請(qǐng)墓。3淋.燃減侮免雞稅舊貨煤物恰的桑使胸用監(jiān)扯管社年卻限房誠(chéng)內(nèi)德，梢減暈免拆稅沙貨遠(yuǎn)物害的完申跟請(qǐng)繭人兵在桑每亦年嗎的箱第點(diǎn)一事季勝度術(shù)向煮海中關(guān)供遞沒交趟減塔免沈稅傷貨犯物帝使矮用泛狀廣況肆報(bào)咳告都書激。監(jiān)踐管葛年搭限樸及晉其棕后券3主年辨，哲海僑關(guān)澡對(duì)層減港免晃稅炒貨勢(shì)物夕的害進(jìn)準(zhǔn)口夢(mèng)和惑使喪用表情醋況復(fù)進(jìn)氣行裕稽姿查舉。4維.痕減好免橋稅筒貨鬧物棟的姓轉(zhuǎn)羽讓批和市退那運(yùn)減唱免碎稅已貨喬物過(guò)轉(zhuǎn)陳讓仗給銀享揪受尋同刊等畝減陪免并稅欄待寧遇焦的脈其纖他反單劍位去，偏不施予留恢叼復(fù)濟(jì)轉(zhuǎn)伏出妙人頃的是減登免維稅膊額適度歐；嘆轉(zhuǎn)什入帽人撒的爪減碰免碧稅部額躁度澆予親以分扣寺減雅。減疲免有稅斥貨燒物昆退鐘運(yùn)扔出潛境錄后響，冷以騰無(wú)數(shù)代促價(jià)付抵崖償券方鑄式遍進(jìn)蔽口姐同身一撕類旦型像貨衣物懇，件不蓋予兄恢惠復(fù)灰減岡免著稅憂額待度波；耐未桃以羅無(wú)存代息價(jià)外抵庫(kù)償漠方抗式絕進(jìn)穗口焰同軋一值類薯型貿(mào)貨儀物頃，質(zhì)可池恢之復(fù)嬸減冰免答稅嫌額克度（油3生個(gè)屈月駁內(nèi)址提慎出且申解請(qǐng)棚，扒經(jīng)逐批病準(zhǔn)編）二冊(cè)、婆程頁(yè)序帽：三僚個(gè)畝步境驟1瘋.乳減宅免禁稅捉備屈案犯和木審或批2勁.朵進(jìn)腳口毀報(bào)彎關(guān)3摟.鑄后泳續(xù)閱處深置接和駐解朋除陽(yáng)監(jiān)桶管（狡一網(wǎng)）減獵免命稅臉備疫案計(jì)和級(jí)審暖批兩廁個(gè)芬步鼻驟1另.葬減坐免睡稅脖備霉案2狼.掩減川免鄉(xiāng)豐稅父審綠批辦讓理疾地丙點(diǎn)減押免透稅蠅申容請(qǐng)?jiān)闳嗽娇蔀┫蛲赐杜馁Y已項(xiàng)化目所慨在劑地海湯關(guān)連申斧請(qǐng)鳳辦綢理洋手夾續(xù)哈。投授資死項(xiàng)源目鴉設(shè)擊計(jì)紹多驢個(gè)圍海粱關(guān)亭，幫可篩向旋其悟所誓在早地賞海鵲關(guān)記辦規(guī)理松手色續(xù)溜，虛也坦可嘴向震這華些倉(cāng)海軋關(guān)塌的共到同休上鵝級(jí)海惜關(guān)回申強(qiáng)請(qǐng)雜辦芬理殘手賠續(xù)丙，醒共橡同鼻的翼上雷級(jí)悶海玻關(guān)造可徐制娛定化相茅關(guān)揮海北關(guān)蒜辦葡理愛。1娛.牢減世免客稅匯備祝案減悼免紗稅純申擺請(qǐng)朵人俘到詠主厚管并海覺關(guān)沃辦且理防減男免忍稅堡備叢案攪手蛇續(xù)沖；海牧關(guān)防對(duì)羞申伶請(qǐng)娘人述進(jìn)以行資警格撐確煎認(rèn)→對(duì)玩項(xiàng)艇目較是躁否壯符鋼合敵減螺免餅稅軌政翁策壟進(jìn)棵行審賽核→確父定管減蘭免筋稅姐額件度。2培.邁減攤免段稅既審災(zāi)批備濤案砌后映，版申攪請(qǐng)數(shù)人筆持蘭下緣瑞列開單太證辦向銳海派關(guān)煩領(lǐng)薯證（著1嘉）吳進(jìn)呆出店口桶貨刪物眨征營(yíng)免桶稅剖申墻請(qǐng)胃表（采2緩）遇營(yíng)那業(yè)蘋執(zhí)偏照笨或恢事截業(yè)聾單陜位進(jìn)法僻人秒證寒書拌、蕩國(guó)真家畏機(jī)嬌關(guān)塞設(shè)加立紗文致件岔、踐社思團(tuán)舍登令記棵證物書四、先民報(bào)辦低非雙企繡業(yè)初單紀(jì)位挑登吵記腿證過(guò)書暫、舌基返金歲會(huì)角登元記贊證研書（嗓3堵）賀進(jìn)溝出太口隱合需同罩、毛發(fā)衡票取、賭相快關(guān)后貨微物叨的時(shí)資伴料（輩4血）膏享扣受陣進(jìn)創(chuàng)出煙口頂稅抱收跑優(yōu)辨惠傷政將策吳的欠材弟料征擠免廈稅傻證凝明主尼管單海姜關(guān)根進(jìn)拖行竹審良核布，恥簽怖發(fā)邀“蔥進(jìn)聚出或口皂貨擾物野征色免取稅金證循明?！闭麇懨庠付愔弊C總明礙有彼效耕期簡(jiǎn)：拼6珍+請(qǐng)6春個(gè)逼月征鳥免邁稅卷證跑明警：撒只銹能謎在然一玩?zhèn)€吹口跑岸終，固一招次栗進(jìn)父口（宅二湖）炒進(jìn)鍵出網(wǎng)口跟報(bào)全關(guān)報(bào)愉關(guān)嘉類越似嫂一觸般嗓進(jìn)始出泉口閥貨播物輩，巨但買有保些染手訂續(xù)毒不離同1征.旁收咸發(fā)丈貨貢人壩提微交滴報(bào)窗關(guān)厚單免、沙隨憶附披單今證連，念及奪征按免拍稅飛證燭明吐。依海趴關(guān)窯查盯閱裂電聯(lián)子餓數(shù)茫據(jù)百，稿核呆對(duì)售紙年質(zhì)壩征命免泉稅更證談明是。2蹦.浙特再定肆減化免伯稅起貨紗物遺一辟般似應(yīng)躍提潑交屯許超可竿證貝，孝但嫂某岡些份特仗定系減門免叫稅僚貨委物薪免塞證秧。3句.窄進(jìn)成口衫報(bào)迷關(guān)曬單鍵填徐制韻，醉應(yīng)弊注聽意瞎“穴備到案銷號(hào)暑”租欄光目鳳填支寫絮征喘免煌稅蛇證礙明葡1受2咱位打編哈號(hào)灣。特飲定御減病免董稅衡貨版物徹免美證外赤資梁企帶業(yè)色和壟港齊、倚澳秋、堡臺(tái)刮投書資汽企得業(yè)吃進(jìn)罰口查本遠(yuǎn)非悶企斑業(yè)壇自假用頃的悲機(jī)潤(rùn)器走設(shè)火備恨，摩免禁證鏡；外澡商保投露資禾企治業(yè)岔在恩投煙資鹽總統(tǒng)額菌內(nèi)澇進(jìn)移口請(qǐng)涉方及個(gè)機(jī)銜電言產(chǎn)齒品探自孝動(dòng)其進(jìn)煙口跪許論可幼管夜理旅，棗免盈證爆。（倆三涂）周后躺續(xù)翻處顫置寫和工解哲除吸監(jiān)東管1侍.腳后枝續(xù)合處勺置(扔1膽)擱變閘更顆使詢用特地芽點(diǎn)監(jiān)呈管辨年扒限幕內(nèi)姨，厭應(yīng)廚在壩海鹿關(guān)償核堅(jiān)準(zhǔn)熊的襖地饒點(diǎn)登使爪用變恨更和使沉用艇地丸點(diǎn)跡，涂向啄主嚴(yán)管怒海沫關(guān)甚提潔出疫申吹請(qǐng)挺，蹄經(jīng)搜海價(jià)關(guān)湯批大準(zhǔn)爺方豆可陸變鉛更余使柳用踏地碑點(diǎn)律。（符2共）陣結(jié)洲轉(zhuǎn)監(jiān)跪管跪年粥限救內(nèi)掙，精減氣免壘稅天貨激物胳可積轉(zhuǎn)沿讓評(píng)給盒享漁受律同指等彎減粗免暗稅略優(yōu)錢惠聲的卻其鋪他趁單細(xì)位饞，可手識(shí)續(xù)引如被下襪：①乘轉(zhuǎn)計(jì)出語(yǔ)申之請(qǐng)面人涌向忌轉(zhuǎn)食出煌地寺海災(zāi)關(guān)贊申萍請(qǐng)顆結(jié)晨轉(zhuǎn)②嫁海勻關(guān)乒審鍋核摩同各意頁(yè)后免，缸通挎知器轉(zhuǎn)攀入浙地助海誼關(guān)③專轉(zhuǎn)棍入何申純請(qǐng)籠人罵向牽轉(zhuǎn)礎(chǔ)入仿地提海厘關(guān)礦辦庸理鼠手政續(xù)④要轉(zhuǎn)撲入希地濃海包關(guān)怖審肢核葵后皇，神簽垃發(fā)栗征予免摟稅頓證怎明⑤偽轉(zhuǎn)毫出兩申墾請(qǐng)幸人脹、禿轉(zhuǎn)磨入傭申亞請(qǐng)閑人副先歐別徒向伶各侮自桐海湊關(guān)給辦鐵理低出諒口帽、大進(jìn)丘口標(biāo)報(bào)域關(guān)掌手楊續(xù)⑥黎轉(zhuǎn)忍出拜申疼請(qǐng)匙人咸向?qū)m轉(zhuǎn)辨出岔地劣海氏關(guān)泄辦束理刊解漿除照監(jiān)鉤管哄手骨續(xù)阻。（閣3味）織轉(zhuǎn)社讓將膽減濤免確稅慘貨萍物寶轉(zhuǎn)隸讓堅(jiān)給容不醉享定受喜稅殲收前優(yōu)迅惠慚的旺單匹位乒，撕或士不氧享爽受旱同段等鮮稅罪收勢(shì)優(yōu)翅惠校的壯單冷位雹；轉(zhuǎn)喬讓司申存請(qǐng)?zhí)澣怂閼?yīng)情先尿向報(bào)主劈燕管等海經(jīng)關(guān)刑辦考理辜補(bǔ)冬稅扔和舒解泡除怠監(jiān)桑管盲手賽續(xù)優(yōu)。（雞4彎）鼠移法作扯他槽用下在列協(xié)情霞形揉，華經(jīng)瀉海五關(guān)龍批潤(rùn)準(zhǔn)壇后昏，酬可醋移鋼作滴他銳用①陳將吃減讓免槐稅莖貨怠物剪交利給沈其駛他品單族位洋使蛛用②悉未園按鞋原禍定催用膜途罩、系地?zé)魠^(qū)鉗使駝?dòng)萌笢p殲免拼稅邁貨聲物③赴未游按住特稅定憤地釣區(qū)飯、概特姜定剩企料業(yè)恥，巷特促定桐用臂途緞使趟用軍減御免蘭稅跳貨軋物移爐作俯他章用佛，艷必綿須捉補(bǔ)煮繳戀稅他款烈；蹈時(shí)辨間蠅不么能躁確夏定他，涼提牧交農(nóng)稅妻款王擔(dān)陵保刑。（孔5暈）擊變吊更僅、萍終蝦止①現(xiàn)變妙更監(jiān)狠管院年突限癥內(nèi)幼，考單妹位怪發(fā)朝生帶分蛛立鈔、撿合腹并榜、緣瑞股張東抱變逢更疼、索改邊制水等龍情堅(jiān)形錦的筐。描權(quán)宴利縮慧義五務(wù)痰承雀受艘人炭應(yīng)侮自培營(yíng)值業(yè)勇執(zhí)躬照已頒檔發(fā)版3祝0挪日贊，著向怖海要關(guān)代報(bào)傅告喊。經(jīng)需海涌關(guān)車審裙核死，仔需福補(bǔ)養(yǎng)稅充的晚應(yīng)好補(bǔ)煉稅紹；起可抱繼城續(xù)撤享殘受指稅菠收果優(yōu)爭(zhēng)惠紀(jì)的稈，嘆應(yīng)可辦尸理凈備闖案煙變蹲更異或睛結(jié)臭轉(zhuǎn)扛手駕續(xù)槽。②平終縱止監(jiān)串管供年蹄限窮內(nèi)稱，女原乒申滔請(qǐng)淺人托發(fā)動(dòng)生榴企易業(yè)增破永產(chǎn)棚、發(fā)改盲制溝或的其潔他趁情卻形申導(dǎo)壩致掠減敢免躬稅悲貨緒物搏沒股有盲承桌受耗人號(hào)。原懲申禽請(qǐng)教人潛應(yīng)郊自床資蒸產(chǎn)補(bǔ)清熱算斬之會(huì)日甘起叼3遮0不日寺內(nèi)貝