高級(jí)財(cái)務(wù)會(huì)計(jì)與企業(yè)所得稅管理知識(shí)

一、高級(jí)財(cái)務(wù)會(huì)計(jì)的核算內(nèi)容（一）各類企業(yè)均可能發(fā)生的特殊會(huì)計(jì)業(yè)務(wù)1、外幣交易與折算的會(huì)計(jì)業(yè)務(wù)2、企業(yè)所得稅的會(huì)計(jì)業(yè)務(wù)3、股份上市公司信息披露的會(huì)計(jì)業(yè)務(wù)（二）特殊經(jīng)營行業(yè)的特殊會(huì)計(jì)業(yè)務(wù)1、期貨交易與經(jīng)營的會(huì)計(jì)業(yè)務(wù)。2、現(xiàn)代租賃經(jīng)營的會(huì)計(jì)業(yè)務(wù)3、房地產(chǎn)經(jīng)營的會(huì)計(jì)業(yè)務(wù)導(dǎo)論1（三）復(fù)合會(huì)計(jì)主體的特殊會(huì)計(jì)業(yè)務(wù)1、企業(yè)合并的會(huì)計(jì)業(yè)務(wù)2、集團(tuán)公司的母公司與子公司以及總公司與所屬分支機(jī)構(gòu)及各所屬企業(yè)間內(nèi)部往來的會(huì)計(jì)業(yè)務(wù)。3、企業(yè)合并和集團(tuán)公司建立后合并會(huì)計(jì)報(bào)表編制的會(huì)計(jì)業(yè)務(wù)導(dǎo)論2（四）特殊經(jīng)濟(jì)時(shí)期的特殊會(huì)計(jì)業(yè)務(wù)1、通貨膨脹信息披露的會(huì)計(jì)業(yè)務(wù)2、企業(yè)停業(yè)、破產(chǎn)與清算的會(huì)計(jì)業(yè)務(wù)如企業(yè)清算會(huì)計(jì)，它是突破了會(huì)計(jì)分期假設(shè)的特殊經(jīng)濟(jì)時(shí)期的特殊會(huì)計(jì)業(yè)務(wù)，也是各類企業(yè)在市場經(jīng)濟(jì)條件下均可能發(fā)生的特殊會(huì)計(jì)業(yè)務(wù)。導(dǎo)論3第痰二騾章瞞所而得恒稅偏會(huì)攻計(jì)(參地見乘《丘企笛業(yè)浪所己得夾稅等會(huì)湖計(jì)芽處蹄理匙的純暫物行杜規(guī)泄定嗚》架和歷《新刷準(zhǔn)烈則第半1飄8煩號(hào)喉—嘉—宏所你得副稅灑》浪)本床章紀(jì)主圖要鐘內(nèi)轎容一殲、依所衛(wèi)得誕稅省會(huì)頸計(jì)濾概膚述抽：基旗本燭概煩念恢；狗所襖得賞稅獵的網(wǎng)會(huì)宋計(jì)姑處蝕理必方殃法載；漁永蕉久質(zhì)性奧差乏異累和示時(shí)渡間培性狐差化異二箭、嶼應(yīng)虎付鬼稅朝款如法牛：含域義影、項(xiàng)設(shè)澡置引科催目值、謝計(jì)融量執(zhí)、覆分選錄窄及巡壽舉瞎例三秧、向納果稅擊影雁響慶會(huì)掩計(jì)忘法（基野于伙利艇潤廣表市的柜納疊稅賴影彩響荷會(huì)段計(jì)忘法）含渠義館、淹設(shè)竄置慕科奸目拐、戶計(jì)鏈量棟、設(shè)分兵錄濁及免舉朋例遇；遞裕延夠法具和啄債喝務(wù)打法四秀、堆資嬸產(chǎn)句負(fù)應(yīng)債培者專債優(yōu)務(wù)暴法（基亞于脊資爐產(chǎn)秋負(fù)炊債騎表栗的乏納烈稅積影差響往會(huì)探計(jì)左法）含讀義貴；計(jì)暗稅蟲基沈礎(chǔ)增；昨暫末時(shí)剪性團(tuán)差尿異趁；慈確皺認(rèn)育；搞計(jì)規(guī)量暑；黃綜仁合婆舉邪例溉；列倡報(bào)4一顏、會(huì)信計(jì)站準(zhǔn)咱則秒與創(chuàng)稅扯收得法燙規(guī)怎的達(dá)差售異品分抹析1政、誼會(huì)作計(jì)臺(tái)準(zhǔn)障則唱與恭稅殊收廳法越規(guī)賤的柴目開標(biāo)第不紙同2懶、米從礎(chǔ)特壇定族期吧間倘的楚角阿度鋤分歪析王會(huì)手計(jì)邀準(zhǔn)渠則業(yè)與孔稅孕收窩法形規(guī)接之作間允的下具庸體粒差撫異3躁、仇從胞特黎定丟時(shí)任點(diǎn)蔽的厲角協(xié)度遞分朗析猛會(huì)志計(jì)勢準(zhǔn)諒則津與噴稅剛收祥法虜規(guī)檔之短間傲的僑具塌體夏差鍬異第絕一束節(jié)蓮所螺得壟稅公會(huì)距計(jì)蹄概墓述5會(huì)尤計(jì)舒準(zhǔn)夜則魔與優(yōu)稅樂收柱法檢規(guī)知的廁目思標(biāo)鑒不寸同會(huì)周計(jì)需準(zhǔn)胸則軟的今目景的型是柱規(guī)淚范屋企彼業(yè)腐的陣對攪外浩財(cái)晴務(wù)喂報(bào)嚼告煩，螞以煎便號(hào)如姑實(shí)隨地導(dǎo)反告映嘆企完業(yè)依的獻(xiàn)財(cái)起務(wù)繼狀延況舅、儀經(jīng)蕉營偵成圓果定與桂現(xiàn)校金行流繳量貍情揪況煤。所撓得涉稅石法擴(kuò)是功由緩國果家班制束定紗并阿強(qiáng)滑制魯推拒行盛的辭，攤其摧目自的誓主械要邊有遲兩狐個(gè)斬：一撥是旺取捷得斯收付入趟，禮行羞使看國叔家寫作斧為冰社姻會(huì)壘組額織掀者饑的砌正中當(dāng)督權(quán)慕力籮；二積是園發(fā)秒揮度國潑家降宏遲觀元調(diào)稱控笑的秩職賣能喪，汁履稱行荒國誓家報(bào)管趁理章社泛會(huì)側(cè)的累職伶責(zé)萍。這旱種派不李同禽導(dǎo)約致帝二傍者咱的覽相改關(guān)坦規(guī)授定冬往戰(zhàn)往垂存義在爺差妖異6從串特拜定不期必間甜的膨角稼度頁分糊析牧?xí)钟?jì)頌準(zhǔn)雀則著與葛稅繭收熔法罵規(guī)布之涉間銷的串具栗體繞差著異從虧利源潤鴉表視的戚角呢度嚴(yán)出跳發(fā)役，稅告前纖會(huì)舒計(jì)梨利通潤槐是看按搜照嶼會(huì)蠢計(jì)付準(zhǔn)哈則匠的的規(guī)扭定馳確丑定叛的收扣基減說所即得過稅音費(fèi)粉用現(xiàn)之椅前慕的折會(huì)領(lǐng)計(jì)侍利扶潤野。應(yīng)澤納融稅燈所境得度則持是提按端照雹稅堂收陡法惰規(guī)裕的臣規(guī)瓣定懇確蘭定潛的但應(yīng)此該逝繳挨納論所裹得歡稅星的挎收貓益眼或虧所畢得厲。根烈據(jù)坦差沸異賞產(chǎn)粗生湖原扶因舍的測不炊同背可緒以吃區(qū)處分修為坡：漿永會(huì)久羽性宏差具異候與匯時(shí)凝間存性瘋差鄰異7從尺特錢定幻玉時(shí)蜘點(diǎn)寸的合角混度滿分佳析告會(huì)痕計(jì)緞準(zhǔn)襪則撥與單稅椅收后法商規(guī)府之泄間維的世具通體渣差欠異從辮特膀定嚴(yán)時(shí)跨點(diǎn)雙的票角迎度保分壘析禍，覆就定是鈴從擋資飲產(chǎn)張負(fù)傷債姐表鐮的剖角東度牽，甜分邁析勵(lì)企肢業(yè)克資跑產(chǎn)匠、恰負(fù)鋸債衰的鐮賬太面糧價(jià)收值私與過其吼計(jì)晨稅矩基設(shè)礎(chǔ)兇之形間晨的郊差撤異。8所遺得堅(jiān)稅片會(huì)布計(jì)奸的柴基莊本渡問杠題第交一只層圍次賣：掏是梢否襖確蹦認(rèn)鄰所龜?shù)煤荻惥虻陌鍟?huì)孫計(jì)翠影臟響按禿此牲標(biāo)劣準(zhǔn)教，帝所塞得童稅刮的擺會(huì)妥計(jì)墓處尋理陜方膝法已可恐分鞏為搶：務(wù)應(yīng)蒙付觀稅喂款畝法蠟與日納薪稅壘影癢響翠會(huì)窯計(jì)全法枝兩震種第示二稠層蠟次省：迷基扛于灰何門種銀視的角筐反址映橡所慢得走稅鹽的猾會(huì)蜻計(jì)停影藥響基錘于眨這華一催標(biāo)瞎準(zhǔn)性可腔以可把觸納尺稅流影頭響處會(huì)各計(jì)系法洲分甩為頌：留基總于藍(lán)利仁潤傘表論的同納猛稅合影梯響股會(huì)佩計(jì)撒法覽和鉛基良于學(xué)資敬產(chǎn)屆負(fù)舌債線表調(diào)的云納鋸稅冶影臉響匆會(huì)艘計(jì)獸法鈔。櫻基踐于霜資恥產(chǎn)忍負(fù)料債娘表裙的阿納額稅清影芽響足會(huì)臣計(jì)堆法瘋又民稱湯為復(fù)資賠產(chǎn)隆負(fù)便債圣表漏債如務(wù)躺法劍。第漫三懼層恰次垮：專在彎資腫產(chǎn)蜓負(fù)灑債蜘表斥債氣務(wù)著法摸下池，造應(yīng)匆當(dāng)訪如惑何慣進(jìn)紅行崖會(huì)腸計(jì)懸確炒認(rèn)生、掉計(jì)太量捷和市報(bào)談告敗。9企青業(yè)番會(huì)如計(jì)職準(zhǔn)曠則貫1授8敢號(hào)瘋－番所借得突稅集制檔定稅背騾景1吐9糾9掠4液年侮6撫月含，裁財(cái)憲政甘部積頒經(jīng)布知了稼《灘企間業(yè)絕所恰得燭稅杯會(huì)雪計(jì)惹處輪理斧的獎(jiǎng)暫喬行留規(guī)強(qiáng)定糾》廊，2握0去0帶0層年盡1召2默月泡的瘡《漏企敬業(yè)榨會(huì)躍計(jì)摟制煎度矩》撐規(guī)盡定袋：朵在缸核岸算碧所錯(cuò)得意稅蛾時(shí)蛛，世允耕許的企腰業(yè)濫在且應(yīng)傲付靈稅朱款量法稈和難納趨稅幻玉影蹤蝶響吼會(huì)購計(jì)茫法妹兩碌種益方嬸法擔(dān)中食任昌意幼選辮擇倡，寶納伍稅栽影炊響規(guī)會(huì)驢計(jì)嫁法謝又當(dāng)進(jìn)丹一遣步割劃腥分貴為混遞菠延莫法跡和蕉債永務(wù)洪法遼，祝而組債嘗務(wù)及法遷主純要郵是霧指渾利棵潤仙表陰債鍵務(wù)顫法蘆。1六02上0銹0穗5椅年芒8呀月津，逃財(cái)霞政丈部宏發(fā)檢布珠了慈《葵企痕業(yè)惡會(huì)蟻計(jì)閥準(zhǔn)堤則奪-鞋-粱-蹲所閥得提稅序（蝕征襲求景意剃見伶稿朱）廊》帖，栽在礎(chǔ)文拔中可借延鑒垂了窄《拾國佩際緒會(huì)憶計(jì)割準(zhǔn)厭則捷》韻的玻部臨分續(xù)內(nèi)袖容曲，戶規(guī)譽(yù)定翻企住業(yè)易采艘用藝債鋪務(wù)宅法映中互的扁資羨產(chǎn)濃負(fù)壩債吐表役債泡務(wù)販法炎對哄所膽得炮稅更進(jìn)臨行僚會(huì)回計(jì)尊處賭理嶺。2佛0躍0撐6泳年輝2靜月續(xù)1艇5師日努財(cái)勉政嶼部設(shè)頒拼布屬《杜企衰業(yè)睡會(huì)開計(jì)禁準(zhǔn)厚則覺1獲8參所期得絲式稅抵》謹(jǐn)，量實(shí)業(yè)現(xiàn)琴與透《帶國腥際浴會(huì)侮計(jì)弓準(zhǔn)影則春1證2初：星所鉆得櫻稅幸》幟的本趨念同寧。制謎定宇背包景1翁1企停業(yè)昌會(huì)理計(jì)扎準(zhǔn)厭則宣1狗8拋號(hào)弱－惜所序得轟稅是板企踢業(yè)齒會(huì)館計(jì)葡準(zhǔn)鴉則添體拴系正中嬸的響一鬧個(gè)忘標(biāo)添志嘗性到變妙化個(gè)，參也蠶是私所肢得鉗稅綁會(huì)偶計(jì)寫一站次針重既大潛改淡革欲。該繡準(zhǔn)詢則萌廢斷止勒了尼應(yīng)值付著稅谷款決法雕等獎(jiǎng)我努國倡現(xiàn)搭行墳會(huì)侄計(jì)事實(shí)沫務(wù)披所肥采拴用邁的暈方殊法摘，膝要漸求晝統(tǒng)抬一躬以題資故產(chǎn)膊負(fù)瞞債購表允債皺務(wù)梳法蘭核羽算擾所兄得租稅貝，件實(shí)姿現(xiàn)鑒了機(jī)與跪國資際房誠會(huì)采計(jì)剩準(zhǔn)馬則麗的趨跡同，拐對安我禿國船所轟得噴稅乒會(huì)抓計(jì)嘗的盈理或論嗚與簽實(shí)解務(wù)霉將棉產(chǎn)春生竿重影大術(shù)影謝響茂。制戰(zhàn)定蔽意題義1停2二脹、緒有甘關(guān)乳概污念分及咬相府互淚關(guān)剪系犁：1薯、鏟（泰1宮）睡應(yīng)邪納苦稅剃所盡得郊額廣（蔽應(yīng)翠稅伸利仙潤葡、救應(yīng)山稅嶄所滔得蹄）周:按紹照扁企檔業(yè)皂所燦得電稅喝法泉計(jì)具算川確領(lǐng)定的曬納必稅溪人持應(yīng)督納商企木業(yè)誕所激得鼻稅該的壘依老據(jù)化。應(yīng)碑納纖稅店所荒得趕額擺＝頸收唐入料總幫額集－螺準(zhǔn)所予的扣耳除賄項(xiàng)撲目研金宏額（倍準(zhǔn)德予理扣趁除盒項(xiàng)睡目銳是絡(luò)指委與拔取驢得簽收游入害有丙關(guān)扮的冷成叼本井、瓦費(fèi)塌用判和順損階失閃）（喪2臨）咳應(yīng)被納恩所樣得奴稅惠額套：按藍(lán)照聾企偵業(yè)崇所志得響稅剩法格計(jì)遙算平確搬定指的閑企掘業(yè)掙應(yīng)論納帆所籮得籮稅滅金挺額機(jī)。應(yīng)貍納被（館所沃得盤）土稅灣額裁（驚應(yīng)深交誓所純得煎稅祝）賭＝毒應(yīng)典納劈燕稅下所慮得熊額宮×宋適驅(qū)用猴的慚所刑得將稅行稅罩率第翻一慕節(jié)賀所畏得鵲稅匯會(huì)癢計(jì)嬸概愁述1碼32平、訪（余1榆）利睡潤孩總鵝額屯（戴稅誦前質(zhì)會(huì)匯計(jì)繞利街潤壩、櫻稅眠前鼻利百潤嫂）按會(huì)錘計(jì)伙制劈燕度規(guī)也定眼計(jì)旨算塌確軌定的朽收導(dǎo)益柔—準(zhǔn)—蒸利科潤獸表憐中膊的澆“肝利圖潤肉總筒額出”洋。（暗2席）所鴉得辣稅通費(fèi)托用：按會(huì)危計(jì)鵝制伐度規(guī)狹定從襯利燭潤懇總拆額喇中扣悟減誤的企忙業(yè)愁所開得菜稅憂費(fèi)違用艷額慣。（其計(jì)金潔額慢的死多奪少取宿決仿于梳存寒在差歐異還的檔性些質(zhì)恒和所有采耗用巴的炒會(huì)得計(jì)哄處顧理微方魄法）3魚、容凈奔利簽潤特＝輪利你潤羽總懼額斬－涂所籃得否稅棗費(fèi)蠟用注碗：鏟“峰應(yīng)鵲納氣稅課所吳得亂額故”從與稈“午利染潤蜓總偽額縱”疊在計(jì)逃算卻口橋徑鈴、昏計(jì)緞算情時(shí)蹦間收上焦的魔不充一局致，熔會(huì)暗導(dǎo)昌致雙兩擔(dān)者顏之翻間施可堡能舊存就在去差券異墊。同角理勸，妖由凳于乞“珍應(yīng)截納飯所閑得寺稅踏額魚”枕與倦“物所幼得辣稅慚費(fèi)滾用桌”踩在計(jì)惡算淚口譯徑孕、北計(jì)宿算喜時(shí)秋間濃及所奇采趴用哈的嗎會(huì)罵計(jì)挑處馳理守方渣法上殼的春不凈一奧致，殊使賄得宏兩丹者茄可和能頓存卡在緩差惑異膀。1釣4三使、烤所皆得瀉稅狂的會(huì)遠(yuǎn)計(jì)妹處絮理例方坐法（躲一撲）應(yīng)利付冬稅依款繩法（努二濫）納鹽稅野影耀響挑會(huì)蠻計(jì)夏法其嬸在籠稅毀率弱變摧更零或拿開雁征常新首稅冤時(shí)款，退又刺可哭分掛為聯(lián)：（雀1努）陽遞肢延寨法（差2客）灶債坐務(wù)立法雪（掠利速潤添表徑債頑務(wù)臉法告）應(yīng)申付代稅撿款晚法送和原納隊(duì)稅禁影漸響女會(huì)做計(jì)榮法用糞于賭非破上死市須公鋼司。（魂三描）資跌產(chǎn)迫負(fù)頁債境表址債朽務(wù)揀法追（催基誼于猶資治產(chǎn)判負(fù)決債角表教的納般稅糖影劑響欲會(huì)拉計(jì)蘆法）資鋸產(chǎn)胃負(fù)嘗債思表齒債遍務(wù)殊法從褲2銅0獲0她7饑年時(shí)1與月壩1唯日警起在裳上駝市刮公陷司血范誰圍舍內(nèi)跟施鏈行倘，差鼓附勵(lì)其驚他姓企廳業(yè)辱執(zhí)陷行亦。1魂5四逼、犁永計(jì)久諷性侮差甜異哭和導(dǎo)時(shí)線間唯性們差板異（奪一爛）機(jī)永拖久故性去差披異嗚：臺(tái)指宏利偽潤漫總好額含與港應(yīng)碌納務(wù)稅央所霞得待額宰之五間摔由孤于計(jì)覽算凈口民徑筆不常同而塌形賽成代的尋，關(guān)且團(tuán)不綠能仗在顛以直后詞各退期峰轉(zhuǎn)奮回盟的娘差核異堪。注零1:襪永廣久系性掛差兄異又云可悔分峰為熊兩捕類：1魄、懷使剝本首期猛利帳潤拾總改額大雨于應(yīng)半納沾稅景所加得笛額該的鑄永痕久繁性目差抄異：（訂1喚）殘企雨業(yè)蘋的織某街項(xiàng)訴收子益仿，窄按糖會(huì)移計(jì)肌制婚度亡應(yīng)尾當(dāng)睛確域認(rèn)巨為番收連益礙，耕但階按孝稅縣法結(jié)不個(gè)確旋認(rèn)篇為稠應(yīng)科稅瞧所捉得跟；辨(借國梢?guī)旆N券針利沈息襖收叼入秒)（臂2虧）岔企愁業(yè)犁的密某團(tuán)項(xiàng)鴿費(fèi)廈用不或科損妖失糊，變按棄會(huì)圾計(jì)醋制普度講不提確龜認(rèn)侄為杰費(fèi)甜用笛或欠損向失柔，富但蓋按霉稅壞法頓可籌以棕從洲應(yīng)妹稅慈所昂得羽中好扣導(dǎo)減閃。2齡、夠使黃本犧期秤利紋潤火總搏額小靜于應(yīng)販納易稅管所杠得城額睛的脾永披久椅性彼差蹤蝶異斑：1薦6四閘、瀉永歸久組性盒差兔異板和倒時(shí)財(cái)間楚性芳差顯異（賭一災(zāi)）芽永雖久雙性懸差網(wǎng)異孕：谷指無利別潤莫總跡額殖與叉應(yīng)幻玉納耍稅拿所艦得尤額氧之孟間年由亂于計(jì)饒算裹口金徑師不薯同而點(diǎn)形介成傳的辛，候且溜不兼能絕在袖以賺后肯各駛期以轉(zhuǎn)只回濫的蹦差梢異五。注卸1:撫永坊久奶性字差跳異又漁可奮分汽為純兩脆類：1余、慌使香本盆期株利貨潤耐總儲(chǔ)額大辟于應(yīng)恨納維稅輸所德得菜額領(lǐng)的助永障久魂性葡差船異：2柿、壁使冶本刑期弦利林潤層總繡額小焦于應(yīng)林納鍵稅斃所皺得旋額朵的量永朝久瘋性抹差碰異沙：（助1歐）攜企盲業(yè)裙的魯某瘋項(xiàng)疊收寇益角，件按乖會(huì)佳計(jì)蜻制之度威不章確靠認(rèn)計(jì)為襖收葉益暴，獵但霸按疫稅節(jié)法添應(yīng)跑當(dāng)伏確沸認(rèn)吹為拌應(yīng)紗稅倍所罪得腔；（育2飯）智企暖業(yè)展的括某膨項(xiàng)斯費(fèi)漫用脅或良損見失較，擾按益會(huì)眠計(jì)織制后度田確膊認(rèn)巾為駁費(fèi)腥用燭或擠損巨失傘，志但的按盈稅再法猶不安可球以折從檔應(yīng)本稅滔所潑得況中擱扣匪減兄。按（越違梨法甚罰膨沒紙支害出拘）注鵲2:按裁照學(xué)稅地法溉規(guī)零定榆，不違超袖過哥5擋年桌的滲以憐前暮年位度佛虧胸?fù)p，朵可腰以喪在繼交吐納滑所亡得歇稅衣以犯前躍予慶以扇彌唱補(bǔ)需（鐵可晌以鐮將弟其看周成窩永殲久被性水差擱異）敏。1蹄7（獲二栗）待時(shí)素間每性巧差餅異仆：酸指給利慚潤因總護(hù)額氣與役應(yīng)主納版稅寒所宿得萄額栽之跳間御由琴于計(jì)墊算獎(jiǎng)時(shí)常間塔不旋同綁（收躍支需確句認(rèn)杯的極時(shí)劣間源先救后促不兼同）而襯形恨成橋的俘，全且討可防以疤在址以憑后幅各術(shù)期時(shí)轉(zhuǎn)墻回旨的蝕差炒異胡。注:簡時(shí)似間桿性刻差緊異又袖可似分卸為堵兩餡類：1巖、嫌應(yīng)膽納傳稅時(shí)糧間福性尋差蠅異張：使本找期缸利隨潤涌總茅額大訓(xùn)于應(yīng)樹納脊稅維所嫂得沿額鄉(xiāng)豐的時(shí)候間苦性差姜異罩。背具滲體冶包極括：（蝴1絕）企膠業(yè)撈的交某段項(xiàng)六收肥益概，論按尋會(huì)弊計(jì)偉制彼度區(qū)應(yīng)資當(dāng)訊確轉(zhuǎn)認(rèn)擦為置當(dāng)忙期舌收禽益縮慧，衡但敲按訓(xùn)稅裳法謹(jǐn)需健待遷以名后陪期浮間窮確訴認(rèn)徹為暮應(yīng)匆稅絮所勒得是；（線2格）野企初業(yè)蓮的撥某緩項(xiàng)威費(fèi)繪用贏或咸損績失器，夸按站會(huì)橡計(jì)戲制襖度蠻需炮待熄以計(jì)后味期列間器確癢認(rèn)警為藥費(fèi)擁用畢或促損涼失宰，酸但焦按慕稅斧法掛需遇從概當(dāng)單期通應(yīng)臟稅領(lǐng)所燥得希中鏡扣厚減豈。應(yīng)喚納妹稅時(shí)槽間棄性診差輸異幣，在渡納貧稅錫影案響勢會(huì)垂計(jì)認(rèn)法立下藍(lán),重形史成遞爸延致稅爭款痕貸擾項(xiàng)。2鼻、聾可遠(yuǎn)抵鞏減時(shí)臨間陪性須差掠異婚：使本堅(jiān)期潮利掩潤周總方額小扭于應(yīng)責(zé)納脹稅追所惠得械額搬的時(shí)寫間財(cái)性差死異匯。1診8（動(dòng)二怨）灣時(shí)扯間掉性率差貪異食：寒指矛利您潤撥總聚額橋與鍛應(yīng)剪納饒稅爺所褲得梯額杠之刮間吊由拜于計(jì)洗算蘋時(shí)慚間牧不斬同而徹形休成呆的綢，抹且籮可椅以登在嫩以忌后拼各飛期嚼轉(zhuǎn)鞏回盒的啞差膠異宮。注:次時(shí)務(wù)間譽(yù)性圣差忌異又禾可前分籌為橫兩睜類：1訓(xùn)、藥應(yīng)質(zhì)納毯稅時(shí)潮間筒性啄差員異遼：使本微期糠利留潤則總業(yè)額大珍于應(yīng)膜納虧稅摸所朵得誤額騙的時(shí)高間笑性差氏異河。括具襪體僵包辦括：2口、曲可掘抵煙減時(shí)悔間侵性橫差釀異費(fèi)：使本仁期斗利次潤增總波額小皆于應(yīng)籃納刑稅版所男得紹額弱的時(shí)落間鉤性差中異怕。紀(jì)具軍體草包輔括頓：（扇1茫）抄企嚇業(yè)清的鎮(zhèn)某顆項(xiàng)釘收坑益惱，餡按苗會(huì)憑計(jì)釣制刊度疲需比待梁以題后蛇期廚間伴確廚認(rèn)炮為伴收陜益壟，挑但服按穿稅唉法鉗需野確創(chuàng)認(rèn)抓為遭當(dāng)奧期肚應(yīng)研稅杠所總得革；（稀2私）列企服業(yè)吐的筆某欠項(xiàng)檔費(fèi)票用輪或抖損必失霸，遞按百會(huì)站計(jì)非制化度踩需論確輛認(rèn)度為伐當(dāng)皇期些費(fèi)外用本或紙損漫失噸，悟但羽按宋稅舊法杰需舅待掀以僑后蟲期遼間頁從敢應(yīng)守稅件所躺得陜中扭扣韻減手?？杀謸軠p時(shí)務(wù)間奴性旬差側(cè)異牽，在喊納灶稅容影尊響頓會(huì)潔計(jì)逐法抽下熱,夏形咱成遞任延端稅支款紋借或項(xiàng)。1守9在啄實(shí)丟際苦工經(jīng)作受中孩，辛企早業(yè)碧申檔報(bào)恒繳忘納席所跡得睜稅場，掙一駝般直是泡在趣稅砍前級(jí)會(huì)尸計(jì)選利幸潤歌的對基熱礎(chǔ)樹上巴調(diào)劇整獸永菌久譜性墳差堅(jiān)異龍和潑時(shí)父間待性割差惕異漲，遞以服確贈(zèng)定翅應(yīng)香納疾稅餅所糖得覺，教計(jì)棉算呀應(yīng)聰交規(guī)所蜜得巴稅皺。2誰0假污設(shè)喂某刑企蜂業(yè)療于芳2會(huì)0感*薄0究年拳初必成晴立拳，輝當(dāng)?shù)裟犋P實(shí)稈現(xiàn)蹦稅此前雁會(huì)紫計(jì)濾利究潤迫2址0強(qiáng)0托0螺0側(cè)0格元兔?？愤m穩(wěn)用指所睜得范稅鼓稅纖率剩為累2些5辮%蔬.云當(dāng)?shù)棠暝l(fā)興生俱下減列炸與簽納坡稅色有饞關(guān)飽的滔事然項(xiàng)律：（剛1汽）粥會(huì)謝計(jì)友上懼確塔認(rèn)顏了宗2眼0俊0震0洲元娛國劈燕庫愚券怨利邀息歌收布入崇，耍而緣瑞按撒稅標(biāo)法怨規(guī)患定寺不隙交衰所否得損稅腎。（五2弟）姜當(dāng)句年究發(fā)究生圓工愈資貿(mào)費(fèi)刷用請1襖5包0京0形0尿0擴(kuò)元葉，剛而剩按餓稅鳥法齊核果定取的際計(jì)享稅惹工樸資棗為黃1戒2絮0沸0拋0液0慚元奪.（乞3將）順由蓄于季違庭法腐經(jīng)匙營窮被離罰蓮款物3欺0修0土0吵元啄.（漂4緒）藏年鍵初儲(chǔ)購額入倦的濃一伸臺(tái)糕新質(zhì)設(shè)急備假，丑成箏本鞋為最1嶄0定0季0巖0株元下，俯預(yù)校計(jì)借無肢殘脾值節(jié)，錢稅基法辨規(guī)凈定魔采糕用料直轟線其法繳折奴舊雹，眨折能舊蔬年晚限導(dǎo)為張5軌年彩，隨會(huì)句計(jì)暈上魂也慢采寸用昌直隆線制法層計(jì)纖提格折噴舊點(diǎn)，涉年良限廢為矛1船0業(yè)年肌。2問1上緞述乘各系項(xiàng)洪中安，舞前插三刃項(xiàng)蘆屬耕于武永嫂久致性歲差剛異休，士第估四糠項(xiàng)勒屬拳于裙時(shí)刪間立性樂差拔異為。按睛稅鄙法州規(guī)遵定講計(jì)絡(luò)算憑的沒年常折傭舊哲額像=佩1駱0虛0錫0燭0字/漲5楊=宗2裂0純0誦0童（尋元迫）按耀會(huì)江計(jì)塑制帥度校規(guī)往定枕計(jì)噴算汗的望年沉折何舊健額得=恩1族0元0顏0循0由/儉1停0驢=梨1粗0翻0撲0嬌（網(wǎng)元爺）由撓于龜折減舊告年癢限劣不野同豬而梨形醋成躺的奏時(shí)霜間呈性炸差矩異慰=畏2趟0創(chuàng)0般0寧-紹1員0盡0瓣0憐=辯1拳0暑0妻0像（猶元抬）2稠0暗*旱0平年尊應(yīng)捎納尚稅訊所嘗得名=客2榮0毛0論0孤0霉0副-禮2沃0棒0鉗0杯+栽（忌1奴5警0哨0驗(yàn)0蘇0章-殼1念2壩0衣0筐0薯0匠）皂+小3摔0晚0腦0但-院1宮0皆0捎0矮=望2晨3脈0咽0貫0轉(zhuǎn)0閣（眉元紗）2擾0技*使0纖年臺(tái)應(yīng)裂交途所夸得豪稅限=爪2報(bào)3險(xiǎn)0宗0徑0衫0患*拒2涂5剖%傳=幟=舅5柴7司5逼0供0飛（戴元慣）2渠2第樓二秋節(jié)拋應(yīng)叼付倉稅浮款搶法一峽、儉應(yīng)兔付攝稅原款刺法只煉確劃認(rèn)賴本炭期忠利螞潤棍總謎額史與章應(yīng)降納澇稅妻所鋸得溝額趴之唐間拿永淋久穿性春差補(bǔ)異岸影洗響缺所葛得陪稅必的晌金剛額何，斜而厭將童時(shí)瞎間岸性美差委異更影蒙響偶所牽得寒稅辱的患金忘額欲直養(yǎng)接專計(jì)穗入泛當(dāng)綠期拘損原益競，豆不惹遞茅延盟到荷以賠后驗(yàn)各乒期裹。2辮3第愧二場節(jié)唱應(yīng)董付嗓稅狐款慣法一罷、熟應(yīng)志付榆稅述款扯法應(yīng)否付遲稅鉛款牲法要裕點(diǎn)：應(yīng)盡付涂稅動(dòng)款測法鵝是逐一那種偷以裹稅刮法被規(guī)秧定憑計(jì)臂算組的玩應(yīng)絕交恨所樂得楚稅危作矛為牲本甩期禾所畝得餡稅志費(fèi)漠用仍的針方匯法如。顯即當(dāng)堂期儀應(yīng)革交剪所已得靠稅等膝于當(dāng)咳期詠計(jì)載入夏損鞠益語的所蟲得貿(mào)稅愁費(fèi)弱用該泄方鋪法別不垃反紗映咳會(huì)曉計(jì)盡準(zhǔn)芹則旋與傲稅訴收巖法粘規(guī)馬之模間桿差厲異勾的上跨饞期略影朝響俗。（例著藝眼版于宵將拉當(dāng)臭期缸應(yīng)土交環(huán)所間得置稅摩確劫認(rèn)仆為何當(dāng)悟期謎計(jì)辨入擦損婦益礎(chǔ)的卡所跑得恒稅傻費(fèi)像用沉，運(yùn)不斤將掩時(shí)錦間悶性改差駛異殊影誤響繼所販得陣稅遞的傅金段額寒作代跨毒期扭分舍攤頃）泊。2蝕4第蛙二木節(jié)馬應(yīng)謝付繪稅木款無法二慚、驅(qū)設(shè)蜘置業(yè)科僵目夠：“行所凳得儉稅吹”“俯應(yīng)循交前稅很金災(zāi)－景－鄉(xiāng)豐應(yīng)歪交價(jià)所船得用稅揭”2握5三泄、雖計(jì)盤量皂步肢驟御：1吉、按拼所糠得不稅枝法將計(jì)尼算撿驗(yàn)們證應(yīng)鉤納攔稅歷所舟得鴨額律；2千、按競所叔得鈴稅唉法彈計(jì)顏算籃確及定應(yīng)筒交捐所料得考稅同；3新、免把琴應(yīng)消交偉所痰得歷稅高額藍(lán)認(rèn)猜定喇為擺所瓜得股稅邪費(fèi)功用室額辟：所熄得惑稅狗費(fèi)軟用覺額弓＝加應(yīng)葛交樣所掌得垂稅沃額四佛、惡會(huì)遭計(jì)立分什錄慌：1撤、軍確惹認(rèn)羞應(yīng)濤交蜂所瞇得俘稅菠時(shí)除，借舅：欠所姑得懶稅貸秧：虛應(yīng)壩交晌稅妻金溝－徒－仆應(yīng)繳交雀所狂得躺稅2悄、古交叔納恰所凡得唱稅狠時(shí)更，借?。何繎?yīng)推交蛾稅出金緞－督－辣應(yīng)叫交套所柳得螞稅貸侮：銀襪行害存漠款幕等2掠6五梳、及應(yīng)場付弟稅比款津法舉閑例：例摔1〔資畫料〕租2蠟0域×校3青年柄末悄北孤方織公可司汁以嘆銀濾行技存駱款伶1醫(yī)5駛?cè)f夢元霧購痕入曉管墻理旦用信甲籠設(shè)甚備沒,瓜并僑投夫入數(shù)使坑用伙，競預(yù)絕計(jì)求無垮殘捕值且和學(xué)清揚(yáng)理添費(fèi)嫁用悉。前會(huì)叮計(jì)么和散稅秀法順規(guī)康定平均蠢采嘴用門直義線啊法嘆計(jì)緊提川折例舊莖，丑會(huì)風(fēng)計(jì)巡壽折賴舊望年匪限露為犬5喇年禁，倚稅棟法乘折搖舊下年尚限餐為席3型年獅。游每跪年計(jì)義提甲鍵設(shè)欠備折鐘舊法前欺的蜻稅駝前威會(huì)誘計(jì)間利鉤潤為等1火0處萬墓元塑。叉所抱得儲(chǔ)稅彩稅鬼率血為乎3悉0奴%目。歌除院上隸述挑差鏡異步外辦，隱不穿存權(quán)在羊其刑他延會(huì)際計(jì)盞與嗚稅城收挑規(guī)繁定篇的輸差板異晌?！惨で蟆掣喟磩P應(yīng)虧付析稅卡款黃法標(biāo)對2農(nóng)0紹×鵲4申年經(jīng)至反2殺0胳×福8刪年穩(wěn)北演方臟公喉司作閃所翅得毒稅北會(huì)灶計(jì)匪處災(zāi)理嫌?！步狻硠?障、宴2剃0壩×烤4維年計(jì)情算慘：驗(yàn)稅這法立折懼舊純＝擴(kuò)1賤5路0粉0咽0發(fā)0防÷鄉(xiāng)豐3隆=窯5誤0予0蒼0愈0禿(斥元媽)應(yīng)艷納嫩稅復(fù)所家得螞額尿=綠1皆0朋0開0俊0漆0益－欄5先0兄0吳0沈0亞=藏5忘0者0釣0贊0珍(哨元盛)應(yīng)跨交黨所伐得文稅銷=供5側(cè)0酷0狡0土0奪×砍3場0社%噴=安1潮5跌0幕0戲0做(澇元蜂)所掙得悠稅擔(dān)費(fèi)膽用芽＝悠應(yīng)臣交錄所抬得籌稅顛=溫1瞞5廚0梢0呢0杏（次元扒）2吩7會(huì)哥計(jì)弓分悅錄客：借屬：沒所憶得仆稅碗1票5虹0物0瞎0貸旺：顏應(yīng)臉交統(tǒng)稅贊金算－臨應(yīng)畏交義所摟得肥稅滿1泄5程0乒0見02死0皇×撓5卸年吼、己2擊0×6母年須與沫2首0目×肆4顫年奶相央同廉。2陽、蜂2艇0×7描年計(jì)屋算它：倡稅乓法憂折賞舊遭＝寄0應(yīng)證納巾稅讓所賺得觀額紋=駕1柿0攜0座0富0最0塌－卵0照=諷1專0虎0叮0重0倘0遠(yuǎn)(世元公)應(yīng)銷交先所嘆得漆稅允=舞1企0稿0路0脾0厚0即×硬3檢0晃%衛(wèi)=惹3絹0暫0佛0慮0下(攔元叛)所猶得殃稅賭費(fèi)就用給＝惹應(yīng)容交己所告得怨稅檔=角3綢0復(fù)0喊0炕0俗（裙元倚）會(huì)凡計(jì)互分好錄柏：借忽：宗所蹄得估稅花3芝0重0搖0播0貸?。褐鄳?yīng)項(xiàng)交冒稅測金征－美應(yīng)蹤蝶交懂所往得圓稅達(dá)3東0層0昆0優(yōu)02浩0稿×品8孟年銷與朱2破0易×劃7愧年算相遣同旦。2滑8應(yīng)說付瞧稅番款貧法拘優(yōu)僻缺添點(diǎn)應(yīng)撞付膏稅啄款悼法耕的洲最釣大留優(yōu)濤點(diǎn)厚是看簡切單殼，符易惑于惠操李作林。缺茄點(diǎn)叢：從盛利匯潤比表割的越角鏟度片來惰看野，杏由閃于春應(yīng)拳付漲稅士款械法啄對銷時(shí)喊間雅性趣差瓣異滅的地所灑得假稅早影忍響攜不讓進(jìn)丹行私跨及期局分啟攤呼，綠會(huì)哪導(dǎo)兼致弄所瞎確工認(rèn)洪的匹所淡得閥稅培費(fèi)玻用速與抽稅材前貴會(huì)爸計(jì)再利蓋潤瞇之巨間辟不紛配分比起，癢容壁易晌引并起謠報(bào)陜表轟使販用站者膊的劫誤傷解烈。從還資鮮產(chǎn)嬌負(fù)嬌債詞表戀的表角題度隆來糞看捧，感應(yīng)睜付棕稅引款狗法責(zé)只勞在圍資譯產(chǎn)搞負(fù)尚債稠表題上井反始映摩法淡定產(chǎn)的膛應(yīng)江交沿所明得范稅稿，客而明不尖確或認(rèn)劃由濕于境所侮得禿稅嫌因源素旅會(huì)結(jié)導(dǎo)龜致響未療來扁經(jīng)稼濟(jì)凍利輪益辭流乏出曉企濟(jì)業(yè)雷的祥遞栽延期所紫得粉稅卵負(fù)獨(dú)債憑，腔以蝕及內(nèi)會(huì)名導(dǎo)躲致禮未厚來嫩經(jīng)塌濟(jì)膠利月益扣流椅入泡企蝦業(yè)副的掘遞資延拼所號(hào)得避稅帥資修產(chǎn)敢，賄這省就是使谷資邪產(chǎn)眼負(fù)鉛債高表狐不免能癢如逮實(shí)揮地討反流映搬企筐業(yè)淺的比財(cái)宜務(wù)險(xiǎn)狀定況四，伯也仔不旦利它于小利饞潤線表狐如梁實(shí)也地庫反盞映建企高業(yè)陽的鋪經(jīng)回營元成怖果豬。2酬9第罵三灶節(jié)賢納節(jié)稅晴影廳響禁會(huì)疫計(jì)茂法一貸、勵(lì)納戒稅夠影弓響黨會(huì)泊計(jì)曾法將嚷本師期得利惠潤嘉總蓋額僵與柏應(yīng)旅納攜稅道所逗得診額隙之愿間裳的隔時(shí)棵間債性斃差完異根造醉成競影由響趴所稼得聰稅隔的版金挑額單遞秩延碎和女分柱配授到分以拿后際各予期網(wǎng)；販在越時(shí)包間士性習(xí)差傳異雪發(fā)告生建相岔反墳變籍化埋時(shí)澤，興將叮其瞇影型響葬所尸得氧稅角的性金細(xì)額蹄予參以道轉(zhuǎn)面回來。3總0第創(chuàng)三宴節(jié)載納奶稅鉤影寄響春會(huì)戴計(jì)各法一周、治納肥稅摩影奸響產(chǎn)會(huì)裳計(jì)殺法納傲稅潑影肢響愚會(huì)斑計(jì)搭法要友點(diǎn)：該下方魄法花將閃關(guān)裙注斧的超焦津點(diǎn)證放寶在伶利悔潤閱表羽上摩的卷所德得斷稅搬費(fèi)避用梅的煙確織定蜜上灣，張因悔而筐重脫視盛從叨特裂定存期基間級(jí)的財(cái)角映度露分察析攜會(huì)毛計(jì)鏟準(zhǔn)獅則稱與繳稅輩收劉法踢規(guī)腦之兵間撫的漂具托體格差布異具，促著悶眼役于冠稅假前暴會(huì)銳計(jì)逐利茂潤省與前應(yīng)暴納嚷稅犁所算得德之跌間士的趣差激異師。該裁方么法贏相嗎對蛾于括應(yīng)亮付療稅脈款孫法塌的劉根吼本丙特稅點(diǎn)狹在簡于碗，梨它居反宿映壘時(shí)怨間沿性駝差貓異適的天跨膊期縱影屋響極，把靈時(shí)蓄間鎮(zhèn)性嗓差站異蝴影歌響蛋所塵得挖稅狹的谷金飲額槽確頌認(rèn)呈為禽遞鮮延聰稅喇款磁,從扁而偷有蹤蝶利艇于菌如靠實(shí)伍反義映閑企賞業(yè)深的片財(cái)疤務(wù)鞭狀駛況優(yōu)與定經(jīng)訓(xùn)營倆成逮果3遲1第楚三粘節(jié)由納軋稅振影請響將會(huì)貿(mào)計(jì)欄法二筒、予設(shè)蘇置掀科怕目售：感“棉所倦得鴿稅扔”“靜應(yīng)稿交挑稅吹金武－獄應(yīng)駛交聾所蕩得杠稅隨”“辰遞屠延脅稅賽款恢”3凝2三識(shí)、口納頌稅貍影學(xué)響至?xí)劣?jì)機(jī)法在養(yǎng)稅社率阻不辮變疤時(shí)征的計(jì)綢量杰步否驟份：1搜、按致所紀(jì)得匆稅濫法撈計(jì)淺算撫驗(yàn)析證應(yīng)誦納陪稅殿所碧得程額村；2鈔、按倒所焰得鉛稅民法綁計(jì)端算晚確襪定應(yīng)勸交閣所怖得小稅讓額僑；3幻玉、計(jì)機(jī)算蒜A:凈①綁發(fā)紙生收或討轉(zhuǎn)榮回絞的但時(shí)抵間唐性蓮差撒異掛額也；②救時(shí)揉間痕性調(diào)差姑異兵影缺響食所核得錫稅肚的腔金起額黃（竄遞坡延醋稅仿款影）較＝墊發(fā)斗生近或沿轉(zhuǎn)設(shè)回張的芳時(shí)巡壽間扯性恨差萌異撤×體所謀得率稅時(shí)率③所跌得守稅擱費(fèi)殼用＝資應(yīng)被交患所雙得駱稅欲±獨(dú)遞還延賠稅案款計(jì)齡算斜B:僻①各稅殃前喂會(huì)蹲計(jì)叛利攝潤硬與現(xiàn)永尚久渠性深差杠異渡之火和緞；②字所造得真稅錄費(fèi)闖用悲＝掏稅未前永會(huì)剖計(jì)舅利仿潤宅及旁永睬久兵性則差蒙異獅（罰之繩和隸）幻玉×核所因得店稅任率③逼±餓遞蚊延款稅圾款靠＝鼠所獎(jiǎng)得云稅獵費(fèi)甚用床－夸應(yīng)橡交粥所響得地稅（范計(jì)似算屯A州與棒計(jì)播算誓B蝦可廊以罵互政相踐驗(yàn)俱證葡）3大3四卸、抓會(huì)淺計(jì)釣分撤錄堅(jiān)：1令、半確慮認(rèn)圾應(yīng)爭交耍所隔得野稅扎時(shí)盆，借敗：換所稅得明稅借或貸綢：顧遞簽延趨稅亭款貸秋：桂應(yīng)垮交遷稅袋金頃－果－脹應(yīng)攜交應(yīng)所閑得氣稅2鴉、待交楚納帝所縱得紹稅網(wǎng)時(shí)留，借蠅：非應(yīng)件交霞稅速金登－姑－以應(yīng)況交勞所礎(chǔ)得傳稅貸簡：疾銀恭行匹存胡款突等3挨4五亡、朽納川稅隔影倍響移會(huì)燃計(jì)貧法舉面例：例釣2〔資嚴(yán)料〕奧2存0教×渾3熔年賞末檢北有方婚公賓司施以囑銀始行利存扔款交1搞5杜萬遭元爛購饞入納管俱理射用或甲名設(shè)聲備歪,只并偉投舊入畫使被用輪，駁預(yù)鈴計(jì)永無壘殘伙值爽和袍清劍理連費(fèi)頓用王?；髸?huì)亦計(jì)唱和華稅禾法橡規(guī)果定允均爺采偏用怨直饒線末法奸計(jì)替提捏折醫(yī)舊風(fēng)，圓會(huì)校計(jì)關(guān)折良舊電年縮慧限欄為術(shù)5尿年古，坊稅楚法拘折可舊五年恩限孩為壤3蝕年遲。爆每買年計(jì)砍提甲反設(shè)專備折存舊但前戴的湖稅艇前萍會(huì)押計(jì)萍利到潤為怠1看0埋萬鴿元熄。丙所蛙得賊稅蓄稅束率租為齊3號(hào)0仔%無。啊除博上燦述濟(jì)差拼異息外扁，汁不沙存位在落其列他羨會(huì)嗎計(jì)幟與體稅遍收縱規(guī)通定始的態(tài)差別異糊。命（躬注誦:煉以止上躲與例把1相笨同誼）哲且桑第琴一煤年摧年顏初品無榆遞泉延壯稅嶼款棵余故額手。〔要箏求〕往按鹽納蔥稅糖影坡響踢會(huì)的計(jì)蚊法楊對清2任0憤×聞4歇年腫至御2誕0圈×夢8向年東北山方智公咬司溉作杯所熄得捆稅壺會(huì)縫計(jì)捐處否理肢。3繡5[解]住1螺、花與渾甲纖設(shè)唱備賓有馳關(guān)尼的拐計(jì)烏算辮如賓下斬：搭單渾位卡：祖元項(xiàng)目20×4年20×5年20×6年20×7年20×8年會(huì)計(jì)折舊①3000030000300003000030000稅法折舊②50000500005000000時(shí)間性差異③=②-①200002000020000-30000-30000利潤總額④7000070000700007000070000應(yīng)納稅所得額⑤500005000050000100000100000所得稅費(fèi)用額⑥=④×30%2100021000210002100021000應(yīng)納所得稅額⑦=⑤×30%1500015000150003000030000本年確認(rèn)的遞延稅款額⑧=⑥-⑦6000貸6000貸6000貸9000借9000借年末遞延稅款余額⑨6000貸12000貸18000貸9000貸03蒼62都、眉各胃年勉末派會(huì)庭計(jì)食分已錄遮如蜘下餡：（陽1綢）藏2洪0鍛×疤4聽年赤、前2參0嫌×午5腰年鋪、勒2女0僻×段6峽年濃相梢同顆，袍均幕是凡：借迎：處所亞得帝稅盆2鞠1滅0免0矩0貸憤：隙應(yīng)關(guān)交挨稅支金林－鋼應(yīng)滿交仇所轟得患稅手1喬5番0鄙0尾0遞沿延風(fēng)稅精款下6配0柜0叉0（勾2厲）母2環(huán)0確×盆7墾年伶、慚2陳0改×店8洋年戲相贈(zèng)同命，教均愧是觸：借奴：延所微得患稅倆2宗1竊0紡0中0遞過延垮稅恭款得9們0增0蘿0貸侵：軟應(yīng)木交投稅齒金置－齊應(yīng)緣瑞交悄所迎得藥稅陶3寺0奇0醉0騎03冬7六嚷、稅屠率愧變怪動(dòng)速或何開舊征處新涌稅時(shí)株，納與稅烈影凍響汪會(huì)壟計(jì)贊法又銜可侵分拋為費(fèi)：炮遞遮延多法凍和嚴(yán)債圖務(wù)垃法遵（殲利誦潤瀉表勿債蘭務(wù)恢法展）：（塘一奪）粱1森、遞搬延醬法乏要砌點(diǎn)：①次在屯稅錯(cuò)率歪變吵動(dòng)應(yīng)或寺開冶征擠新伯稅礎(chǔ)時(shí)望，赴不不需洞要齊對男原臺(tái)已石確豈認(rèn)隆的矩“淚遞潑延翅稅勉款工”售余雕額錫進(jìn)意行蹈調(diào)摔整怠(瓣即截“晃遞底延兼稅趁款態(tài)”插的近賬愈面載余爛額污仍跳按洪原渴發(fā)接生堡差商異或時(shí)袍的職稅徐率是計(jì)督算旋)床；②結(jié)本筐期鵲發(fā)瘋生類的辮時(shí)跨間暢性專差療異這影愁響詠所脫得筋稅反的找金謝額問(皇即銀“竿遞喪延率稅紛款茅”縣發(fā)乘生相額納)地，惡按毯現(xiàn)獅行暫稅俯率陪計(jì)份算旗；吉以寄前柄發(fā)飽生暖而管在飯本億期勇轉(zhuǎn)惱回弄的棒時(shí)蛾間回性撐差秧異巧影趴響扣所撫得那稅液的余金滿額梨(傳即票“北遞緩延精稅陣款和”勾轉(zhuǎn)嫌回刊額深)伸，頭按耐原稍發(fā)牛生拌差掠異龍時(shí)崗的迷稅圍率駝?dòng)?jì)禁算數(shù)(腳先同進(jìn)嬌先槽出淋法偵)鉤。3姿8六庭、稅罰率著變臥動(dòng)太或富開材征名新薪稅時(shí)寶，納洋稅潑影墨響貫會(huì)邀計(jì)銷法又蝴可裕分康為績：班遞濟(jì)延可法趕和烤債德務(wù)滾法彼（芽利反潤田表鑰債逗務(wù)將法癥）：（煉一棵）份1剩、遞徹延劇法睜要杠點(diǎn)：2卸、債替務(wù)源法童要句點(diǎn)：①柴在城稅坐率山變怎動(dòng)煌或執(zhí)開中征禾新尿稅跌時(shí)給，瞧需綁要裳對努原罷已幻玉確嫂認(rèn)膨的輩“板遞資延使稅酷款炒”爹余再額睛進(jìn)景行箭調(diào)滾整亮(穩(wěn)即度“奇遞悟延隆稅波款膜”嘴的旺賬堪面棒余佩額閑按?，F(xiàn)戀行常稅雞率瞎計(jì)耐算足)邀；②巷本坡期冷發(fā)頑生斃時(shí)挖間溉性盯差敘異菜影棉響岡所矮得多稅茂的你金專額串和他本怕期疫轉(zhuǎn)鄭回?zé)魰r(shí)券間忌性殿差餡異掠影苗響蠶所吹得艷稅圓的概金聲額壤，所均定按桌現(xiàn)止行鈴稅殲率減計(jì)舅算鋤。3相9（爸二謙）沙遞計(jì)延怠法愿和鞋債羞務(wù)垃法舉川例：例郊3（稅蟻率蜓變側(cè)動(dòng)吐時(shí)的疊遞溉延攀法曲和繳債省務(wù)行法帖）〔資子料〕某嚴(yán)企纖業(yè)疾第迷一嘆年查年灑前鑒購討入施一緊臺(tái)岔新歷設(shè)姿備瘋，泛原課值杠3拋0么萬煌元爽，藥預(yù)芬計(jì)揪無塊殘末值兩和丟清戴理土費(fèi)軍用磁。占稅乖法亦允離許勤按顧年血數(shù)榮總憑和充法重計(jì)雨提抵折早舊騎，們折焰舊惕年吳限條為忍4決年炸；滲會(huì)怖計(jì)密制禁度享規(guī)詞定償采老用親年泡限軟平櫻均丟法碼計(jì)粉提銳折席舊計(jì)，絨折送舊疫年稻限愁為草6叮年張。同該者企更業(yè)嬸每榴年透實(shí)意現(xiàn)惰稅參前勞會(huì)穴計(jì)猛利堤潤休5浴0允萬醒元豪，嘴第論一氧年深和忙第察二圓年均適深用浴所久得廈稅前稅妖率植為令3網(wǎng)0閘％毀，頸第牲三麻年尺改青為境2誕5瞇％塞。汽該炕企輸業(yè)咸在蹈這橡幾貴年像間菌未放發(fā)匠生窮任傳何襲其碎他助導(dǎo)闊致唐稅輛前跑會(huì)撞計(jì)難利口潤秀與負(fù)應(yīng)走納拴稅呈所灰得診額渣之超間還出盛現(xiàn)裹差歐異森的屋事蜓項(xiàng)哲。〔要摧求〕交分盞別捉按除遞偵延境法鈔和已債洪務(wù)文法液對慮上踐例跟作剪所贈(zèng)得鬧稅捏會(huì)綠計(jì)偏處拼理算。〔解〕A濁、朝遞宇延事法下垃，1鼠、傻將萍遞諒延批法晝下毛有陵關(guān)文資劑料齊列巷表傾如堤下怕：硬單鮮位洗：銀萬琴元4返0第N年稅前利潤會(huì)計(jì)折舊稅法折舊時(shí)間性差應(yīng)稅所得應(yīng)納稅額計(jì)算時(shí)間性差影響額(“遞延稅款”額)所得稅費(fèi)用適用稅率應(yīng)納稅額稅率影響額欄次關(guān)系1234＝3－25＝1—467＝5×689＝4×810＝7+91年5051274330％12.930％2.1152年505944630％13.830％1.2153年505614925％12.2525％0.2512.54年5053－25225％1330％－0.612.45年5050－55525％13.7530％－1.512.256年5050－4－15525％13.7530％25％－1.2－0.2512.3合計(jì)3003030030079.45079.45★解注岸1部：填第皺六書年檢遞晶延傅稅川款烤金瞞額港的揭計(jì)輔算怪(泄先江進(jìn)府先騙出蒙法謊)趕:續(xù)－禾4尚萬撲×寄3桌0網(wǎng)％沿－銳1遣萬凱×情2腳5盟％飲＝新－紗1譜.浸2弦萬禍－值0拔.餡2師5差萬呀＝云－壺1監(jiān).遮4崇5邁萬注存2傍：波稅升法襖折徒舊能按期年障數(shù)情總挽和悔法垂計(jì)洪提詠（鑄略掩）4隨12葉、沒第邊一停年洋分候錄借遵：蛙所朋得都稅資1舅5父萬貸傳：微應(yīng)如交儉稅倚金愚－乏應(yīng)傳交從所乳得創(chuàng)稅蓬1笛2茅.啟9踢萬遞陸延提稅襲款頓2湊.露1條萬第釋六疾年列分鍵錄借吼：宇所奶得疤稅茄1裕2課.術(shù)3掌萬遞殺延愁稅返款宴1頑.哪4仆5胸萬貸傘：慨應(yīng)惡交基稅拼金盼－駱應(yīng)私交往所潛得輩稅互1認(rèn)3熊.槳7去5羊萬第亡二思年憑、數(shù)第債三迎年樣、犬第姐四招年陵、潛第懸五細(xì)年飲（隆略虹)B將、僅債積務(wù)聽法下腰，1邀、訪將淘債墳務(wù)品法章下宋有隆關(guān)鴿資搖料嚷列乞表捷如惱下庫：鄉(xiāng)豐單異位退：耐萬頑元4咬2第N年稅前利潤會(huì)計(jì)折舊稅法折舊時(shí)間性差應(yīng)稅所得應(yīng)納稅計(jì)算“遞延稅款”額所得稅費(fèi)用適用稅率應(yīng)納稅額稅率影響額欄次關(guān)系1234＝3－25＝1－467＝5×689＝4×810＝7＋91年5051274330％12.930％2.1152年505944630％13.830％1.2153年505614925％12.2525％－5％0.25－0.55調(diào)整11.954年5053－25225％1325％－0.512.55年5050－55525％13.7525％－1.2512.56年5050－55525％13.7525％－1.2512.5合計(jì)3003030030079.45079.45★備注舒:濾第為三稀年喊遞咸延孔稅促款肯金怒額蠢的陵計(jì)瞞算銜:蛛本蔥年策時(shí)到間評(píng)性臺(tái)差欣異上1灣萬栗×踐2遣5淚%墾＋菌前哪二償年豬時(shí)濱間疑性映差秋異籠1游1肅萬沾×竄(舞2載5算%愧－榮3悔0創(chuàng)%押)舅＝些0肺.害2隔5己萬牌－正0耍.之5釀5斗萬獨(dú)=鏈－感0灣.腸3揭萬扎;稅罵法果折迎舊刪同濃遞伍延蛙法渾（文略動(dòng)）4洋32綿、勞第銳一副年斗分糟錄借掀：牛所臂得冊稅壤1艘5省萬貸彩：妙應(yīng)末交狡稅慰金火－終應(yīng)斯交惰所脅得逢稅梅1娛2系.窗9嫩萬遞迷延開稅介款泰2軍.腦1奮萬第枕三逼年煉分炊錄借覆：拘所封得嗓稅滅1級(jí)1滅.略9射5協(xié)萬遞芹延故稅蒸款筍0書.積3昆萬貸塘：描應(yīng)從交雜稅或金殘－開應(yīng)或交喪所歇得奴稅品1缸2城.位2隔5懼萬第肉二幣年飯、女第考四齒年嫌、烤第盲五輛年避、舟第絕六核年喬（劣略憲)4黨4例乳4（開滿征縣新到稅超時(shí)的應(yīng)遞聾延雨法扮和喘債濤務(wù)扁法媽）〔資蛋料〕某痰企聲業(yè)饑2春0暴0招1軍年亂初屋開泳業(yè)聲。溪原澆定我可役免詞交巨所嚇得碼稅啦6洋年必。腹因桃稅才法步修胸改添，態(tài)從更2筑0答0汗4箭年撐開扁始錫按撿3產(chǎn)0瓦％擠交姓納吸所叔得竟稅診。名開貝業(yè)肉年暖前伐購截入巴一蘋項(xiàng)素固逼定范資彎產(chǎn)