企業(yè)所得稅政策變化要點(diǎn)

企業(yè)所得稅政策

變化要點(diǎn)北京市地方稅務(wù)局企業(yè)所得稅處一、關(guān)于規(guī)范匯總合并繳納企業(yè)所得稅范圍問(wèn)題非獨(dú)立核算分支機(jī)構(gòu)由核算地統(tǒng)一納稅。對(duì)核算地發(fā)生爭(zhēng)議的，如總分機(jī)構(gòu)均在我市行政范圍內(nèi)，由市地稅局協(xié)調(diào)市國(guó)稅局明確納稅申報(bào)所在地。（京地稅企[2006]306號(hào)）二、關(guān)于物流企業(yè)繳納企業(yè)所得稅問(wèn)題物流企業(yè)在同一省、自治區(qū)、直轄市范圍內(nèi)設(shè)立的跨區(qū)域機(jī)構(gòu)（包括場(chǎng)所、網(wǎng)點(diǎn)），凡在總部統(tǒng)一領(lǐng)導(dǎo)下統(tǒng)一經(jīng)營(yíng)、統(tǒng)一核算，不設(shè)銀行結(jié)算賬戶、不編制財(cái)務(wù)報(bào)表和賬簿，并與總部微機(jī)聯(lián)網(wǎng)、實(shí)行統(tǒng)一規(guī)范管理的企業(yè)，其企業(yè)所得稅由總部統(tǒng)一繳納，跨區(qū)域機(jī)構(gòu)不就地繳納企業(yè)所得稅。凡不符合上述條件之一的跨區(qū)域機(jī)構(gòu)，不得納入統(tǒng)一納稅范圍，應(yīng)就地繳納企業(yè)所得稅。（京地稅企[2006]458號(hào)）三姑、關(guān)捷于笛取勇消棉審援批莫項(xiàng)借目胞后亦續(xù)坐管憲理幟工矛作衰的歸補(bǔ)趨充旦通耍知企沾業(yè)鋒稅讀前糠彌治補(bǔ)犬虧包損叔、透企擴(kuò)業(yè)公技況術(shù)夫開(kāi)鴨發(fā)揉費(fèi)識(shí)加尼計(jì)欲扣夜除憲、假工抄效仙掛絡(luò)鉤駝工窩資德企兇業(yè)害稅茫前港扣愁除貴工坊資作及務(wù)非敢貨柳幣烘性賢投漂資神轉(zhuǎn)理讓膛所悅得曾、俗債眉務(wù)筒重掃組遠(yuǎn)所疤得汗、內(nèi)捐床贈(zèng)尋收偷入穴均壘勻載計(jì)刊入憶企勒業(yè)血所完得仰稅蛛應(yīng)蛛納賣稅預(yù)所恰得涉四且項(xiàng)斤報(bào)哭備慶事洽項(xiàng)掃，溪在晃年奇度學(xué)納杜稅津申圍報(bào)責(zé)時(shí)雪，擋只譜需扔要彼在消申滿報(bào)葉納宋稅愁時(shí)攜按亭有預(yù)關(guān)促規(guī)瓦定副填技報(bào)邁相桃應(yīng)架申挺報(bào)光表駐并閃報(bào)悔送慮相買關(guān)踩證芹明烘資禽料舌，酷不贈(zèng)需威要鳴再蒜向言主即管愁稅寇務(wù)魔機(jī)寇關(guān)第報(bào)拆送習(xí)《按企沫業(yè)捕所瓶得紀(jì)稅瓜取橡消基審睛批絨項(xiàng)凡目窗報(bào)沿備葵表茶》賽。（勵(lì)京怎地胖稅傷企略[美2追0鼓0金6毅]井4尖6晨7方號(hào)譯）四示、薦關(guān)究于港房坦地坦產(chǎn)奸開(kāi)壯發(fā)萄業(yè)室務(wù)引征劇收游企充業(yè)稿所威得寒稅徹問(wèn)搞題災(zāi)的腔補(bǔ)圈充樣通躬知房誰(shuí)地各產(chǎn)猶開(kāi)龍發(fā)童企鼻業(yè)隱所意得爛稅澇自音2撕0稍0決6究年井1欲月展1栗日拿起弄一早律弟實(shí)沾行眾查謝帳捉征率收派方喜式胸。（美京頑地摘稅倉(cāng)企祥[置2棄0局0偷6設(shè)]結(jié)4汽6毛8有號(hào)且）五管、辮企從業(yè)販所慨得仍稅承匯歉算林清茂繳荷問(wèn)碎題1蜜、剛自隔2刻0迫0術(shù)6僅年章度菊起密，件恢總復(fù)溝第震四屑季擴(kuò)度纖的色企唇業(yè)蹄所企得識(shí)稅巷預(yù)統(tǒng)繳討納緩稅塔申圈報(bào)組，刺具柜體映問(wèn)局題漠按碧照協(xié)《槍關(guān)施于競(jìng)印父發(fā)贏〈行北歡京盒市含地治方芳企吉業(yè)燙所齡得夜稅腔季希度努預(yù)遺繳烤、盛預(yù)沙征評(píng)管類理阿辦蘋法驅(qū)（旺試肅行教）嚴(yán)〉股的介通客知惠》掩（洞京誤地藏稅大企用[鴿2訴0萍0徒0烤]認(rèn)4絨2縮慧5獅號(hào)違）顫文市件皂有艱關(guān)文規(guī)蘆定幼執(zhí)粒行害。2域、濤納閘稅煤人棚在濟(jì)納外稅大年方度濕內(nèi)含預(yù)爽繳糾的店稅載款劫超臥過(guò)難全終年預(yù)應(yīng)階納為稅借額勝的逆，祥一濟(jì)律鼠采鋤取飽退年稅戲方國(guó)法宜。（此京捆地響稅向企定[薪2婦0沖0例6蒼]禍4裂6晨9悟號(hào)菊）六儀、新貨牽物倘運(yùn)愿輸各業(yè)嫩新脂辦激企政業(yè)霧所磨得泳稅澇退宵稅龜問(wèn)旗題納墳稅魯人宰應(yīng)誓退甲企鳴業(yè)恨所允得茅稅百超迫過(guò)看主欲管惰國(guó)疾家架稅性務(wù)敲機(jī)潔關(guān)偏已話征蹤蝶部絡(luò)分滾辦闖理燈退討稅豪時(shí)喬，風(fēng)應(yīng)度同鐘時(shí)兵報(bào)聚送顏由異主污管綠國(guó)鍵家換稅忠務(wù)指機(jī)錯(cuò)關(guān)別向些納驢稅灑人舞開(kāi)沿具聾的論《拒匯告算囑清趙繳低情徹況頸說(shuō)餡明韻》禿，賄由謹(jǐn)主弟管透地躲方求稅剩務(wù)鑒機(jī)挑關(guān)侍在烘已勻代瞞征敗所嘴得帥稅紙稅險(xiǎn)款霧中消予次以類退標(biāo)稅蒜。（停京更國(guó)蘋稅競(jìng)發(fā)洋[獵2挑0拔0狐6漂]非1納5轉(zhuǎn)7沒(méi)號(hào)烘）七靜、火享困受蔑企浩業(yè)炭所森得飲稅今定捷期劑減裹稅羨或?qū)妹饴《惷舻挠拘峦┺k停企考業(yè)繭標(biāo)獎(jiǎng)準(zhǔn)1逝、渠按衣照刺國(guó)介家皺法廟律爽、屈法葉規(guī)專以劣及滾有慶關(guān)伯規(guī)句定回在情工爹商堆行你政猜主折管科部答門鵲辦南理竄設(shè)以立炒登龍記羅，賓新紀(jì)注養(yǎng)冊(cè)仍成注立障的師企鹽業(yè)奮。2諸、廈新驗(yàn)辦饒企銜業(yè)貪的暴權(quán)備益雄性件出祖資記人泊（燦股害東企或收其急他止權(quán)沿益樣投燙資醉方域）始實(shí)伶際啞出掀資誤中芒固落定騰資蕉產(chǎn)漏、答無(wú)碧形蹄資瞇產(chǎn)躺等勤非浩貨扇幣屋性阻資倘產(chǎn)鐮的馬累趨計(jì)寒出殃資杏額斬占犯新煩辦匠企川業(yè)溫注躁冊(cè)嘆資砍金碧的角比謝例襪一彼般消不伐得皆超點(diǎn)過(guò)惜2那5適%既。3引、加新辨辦出企磨業(yè)腿在唐享誕受引企碌業(yè)悼所救得聞稅加定娛期樹(shù)減憤稅鳳或測(cè)免蛙稅桑優(yōu)題惠倒政紙策懶期薦間巧，懼從棋權(quán)各益溪性提投咬資建人從及邊其漁關(guān)霞聯(lián)倍方噴累琴計(jì)枝購(gòu)慣置沙的辭非慶貨籌幣炭性豆資駝產(chǎn)巡壽超遭過(guò)淘注蜜冊(cè)畝資半金科2談5機(jī)%潔的痛，躲將席不鋸再摩享燃受折相汁關(guān)世企絕業(yè)銀所緣瑞得組稅盜減牛免奇稅級(jí)政枝策限優(yōu)銷惠耕。4得、昨《宇國(guó)央家炮稅潤(rùn)務(wù)阿局牲關(guān)縮慧于斤企梁業(yè)電所咳得鋪稅胡幾赤個(gè)欠具悔體更問(wèn)念題掩的壺通絡(luò)知瞞》愚（發(fā)國(guó)既稅釘發(fā)奮［揪1鼠9蜻9咱4規(guī)］司2巧2旗9癥號(hào)醒）敢中燭，褲有霸關(guān)里“歸六拒、聽(tīng)新?tīng)钷k嫌企瘦業(yè)迅的禾概憶念妄”砍及吊其境認(rèn)楊定扶條定件訓(xùn)同勻時(shí)吸廢色止偉。（棍京菠財(cái)猴稅寇[暑2閘0良0塌6芳]廟8賀6叔2鋸號(hào)億）八重、斑部師分遣國(guó)鞠家蛛儲(chǔ)霉備宰商挑品代有畫關(guān)排稅花收冬政吉策八駕、敬部槳分雹國(guó)預(yù)家膽儲(chǔ)黨備搖商匙品傳有著關(guān)東稅陸收啟政碰策對(duì)賣中趟國(guó)策儲(chǔ)牢備額糧喘管點(diǎn)理赴總汽公拉司抗及戀其促直貧屬堆糧害庫(kù)倦、鞋中蝕國(guó)潛儲(chǔ)英備液棉訊管崗理壤總冷公泄司魂及甩其奸直網(wǎng)屬野棉傻庫(kù)炊、蔬華朋商信儲(chǔ)亭備墓商抽品貫管謹(jǐn)理畏中合心朋、軋中爬國(guó)蔬糖惱業(yè)既酒星類塔集問(wèn)團(tuán)煌公門司頓、愧華耕商社中蘿心凈直筍屬轉(zhuǎn)的丘國(guó)各家饒儲(chǔ)漸備冊(cè)糖紹庫(kù)君和傷中寫國(guó)白食孫品濟(jì)集限團(tuán)角公漏司概直裳屬濫的標(biāo)國(guó)青家祖儲(chǔ)斜備膚肉叛庫(kù)糠取兔得明的誘財(cái)精政志補(bǔ)傘貼需收牌入絨免脅征蹲營(yíng)睬業(yè)苦稅悶、庭企助業(yè)兔所季得預(yù)稅霞。自扯2鴨0隆0協(xié)6狠年煙1漲月邁1臣日徐起帆至循2荒0泊0茫8躺年板1垃2榜月蠢3遍1筆日懇止逝執(zhí)侍行包。注州意?。盒园戳弳闻肌＃ㄒ\京德財(cái)傾稅墓[床2姿0舌0擾6占]饅2蒸1現(xiàn)8凡5幕號(hào)畝）九援、凝捐術(shù)贈(zèng)殿有堅(jiān)關(guān)伶政困策在它企慢業(yè)鋪所凡得近稅套應(yīng)鄉(xiāng)豐納瓶稅丟所榆得冬額助3兄％款以敞內(nèi)律、殿個(gè)腐人護(hù)所叮得確稅疑應(yīng)童納例稅田所夢(mèng)得兄額么3頃0夫%梅的紛部排分視，此準(zhǔn)亞予摩在懂繳鑄納表企抖業(yè)秘所甩得璃稅黃或沃者堡個(gè)渡人檢所悟得厭稅真前妙據(jù)蒜實(shí)廳扣名除召的春?jiǎn)伪俏徽?。香兼江鵲社暗會(huì)莊救葡助本基鴿金牛會(huì)中疤國(guó)眼經(jīng)您濟(jì)據(jù)改考革翼研遣究眉基憑金絲式會(huì)中壯國(guó)纏國(guó)湊際車問(wèn)渴題劫研辮究軟和盈學(xué)權(quán)術(shù)遷交乒流缸基悅金旦會(huì)中由國(guó)因金聞融恰教腿育納發(fā)址展斷基把金溉會(huì)中誕國(guó)吃國(guó)喜際連民弓間香組辨織迅合甜作壤促襲進(jìn)僵會(huì)中電國(guó)料社德會(huì)朗工敘作畏協(xié)偽會(huì)挺孤律殘壇兒妻童拌救構(gòu)助晌基臂金隸管聯(lián)理絲式委牛員斗會(huì)中突國(guó)瘦發(fā)腰展賴研見(jiàn)究蛛基劍金止會(huì)陳貨嘉吊庚顏科站學(xué)掠獎(jiǎng)蝦基男金震會(huì)中融國(guó)礎(chǔ)友緩好簡(jiǎn)和旱平爹發(fā)再展洽基丑金拐會(huì)中夜華聲文摔學(xué)餃基甚金絮會(huì)中去華癥農(nóng)廣業(yè)榴科浪教判基仁金奶會(huì)中氧國(guó)嘗少殲?zāi)晟鐑耗和傥亩够i藝豎術(shù)灘基冒金尖會(huì)中字國(guó)晃公揮安粱英閘烈柳基合金摟會(huì)通偽過(guò)必非耐營(yíng)喪利傾的幟社孩會(huì)殖團(tuán)鐮體盛和哈國(guó)愛(ài)家糠機(jī)冶關(guān)阻用犬于來(lái)艾作滋若病惰防琴治朝事蠢業(yè)居的石公饑益哀救解濟(jì)腫性策捐繪贈(zèng)允遮許秀在毯計(jì)介算陵應(yīng)蝦納更稅聲所落得網(wǎng)額鎮(zhèn)時(shí)肺予廉以棍全撲額旨扣肯除素的血單縮慧位企悄事例業(yè)癢單辜位鈔、戶社秧會(huì)贊團(tuán)索體鄭、盟民乘辦陜非漢企佩業(yè)攻單擦位返或戲個(gè)聾人勸捐嗓贈(zèng)捧、河贊零助傭給昂上糟海曠世沖博掩局遍的憐資還金間、算物炮資點(diǎn)支哄出企惱業(yè)魚以功提饞供鑼免豈費(fèi)很服醫(yī)務(wù)媽的賀形男式然，赤通講過(guò)盆非冊(cè)營(yíng)顯利服的尾社節(jié)會(huì)密團(tuán)鄉(xiāng)豐體肚和舒國(guó)棗家談機(jī)鞋關(guān)傲向猴“駕寄愛(ài)宿胡制村學(xué)滑校導(dǎo)建云設(shè)消工弄程規(guī)”仁進(jìn)坦行批的鈔捐黎贈(zèng)中頭國(guó)愉教膠育喂發(fā)銀展少基窯金告會(huì)中安國(guó)防醫(yī)披藥旺衛(wèi)援生如事稅業(yè)綿發(fā)耽展頂基惡金岡會(huì)中紙國(guó)掘老他齡括事鴿業(yè)境發(fā)剖展妖基帶金漏會(huì)中謊國(guó)駝華豈文精教臭育腐基良金兇會(huì)中情國(guó)古綠定化魔基項(xiàng)金花會(huì)中蠻國(guó)山婦突女意發(fā)墻展錄基士金濾會(huì)中州國(guó)蛇關(guān)吳心術(shù)下弊一略代加健竭康頓體摸育撿基溝金革會(huì)中刑國(guó)蛋生線物旅多君樣張性然保贏護(hù)圈基像金德會(huì)中讓國(guó)鏡兒特童蜂少貴年砌基微金柱會(huì)煉和王中傍國(guó)換光眠彩蒜事絮業(yè)辣基類金頁(yè)會(huì)十款、陰2曠0交0割5柴年抵度者“辜明賞天距小答小握科蹤蝶學(xué)礙家評(píng)”胖獎(jiǎng)末金找免狡征匆所丑得仙稅駛問(wèn)射題對(duì)蛇學(xué)記?？鸷图茌o完導(dǎo)紛機(jī)污構(gòu)賤取播得療的未上裝述勢(shì)獎(jiǎng)械金魯暫搏不橋作禾為竊企嗓業(yè)倦所封得挑稅晝應(yīng)吳稅陸收疑入悶，母免步予捕征物收攜企泉業(yè)架所豪得拿稅和。接注別意克：距按逢名恩單雜。(真京討地施稅軌企癥[晴2歪0陡0焦6戚]盆3栗4洞0拿號(hào)敵)十猶一惜、延散長(zhǎng)堵中糞央駕和仗國(guó)睡務(wù)新院律各響部浪門巴機(jī)批關(guān)南服袖務(wù)餃中援心餓有嬸關(guān)轉(zhuǎn)稅鼻收職政常策肌執(zhí)裳行音期棗限1凱、蠢對(duì)春機(jī)滔關(guān)北服途務(wù)飲中速心捎為旋機(jī)漠關(guān)嗎內(nèi)已部膏提闖供采的泊后委勤拿保閣障飲服貌務(wù)請(qǐng)所吵取妥得吵的猛收底入上，駝在芒2猴0樓0箏6逢年胖年毀底蒙之蝦前岔暫冠免倆征止收匯企濾業(yè)刺所您得需稅哨、菜營(yíng)寧業(yè)舉稅冶、芽城呈市貫維板護(hù)守建漿設(shè)就稅新和遣教檔育邁費(fèi)秩附滅加判。2插、漆對(duì)躬機(jī)店關(guān)對(duì)服容務(wù)育中蒜心疫為軟機(jī)沈關(guān)晉以部外另提磚供尾服寶務(wù)滿取度得參的炊收步入淺，熄應(yīng)疑依致照測(cè)國(guó)輛家拘統(tǒng)慌一詞規(guī)意定坑征偉稅長(zhǎng)。3牽、挎機(jī)狹關(guān)盯服奸務(wù)偵中秩心他以匯安念置農(nóng)分把流植人趙員盆為嬌主坊開(kāi)惠辦糟的紡經(jīng)法濟(jì)炒實(shí)扣體褲從忍事偵經(jīng)廊營(yíng)鄙、連服猴務(wù)完活甜動(dòng)桌，出可吹享用受廳國(guó)拼家役統(tǒng)吊一亮規(guī)錢定貫的譯有幕關(guān)爺稅恥收月優(yōu)覺(jué)惠牌政爭(zhēng)策徑。4場(chǎng)、匆全順國(guó)掩人晶大比常蕉委淚會(huì)終和徒全燈國(guó)全政最協(xié)賤所千屬疼機(jī)肌構(gòu)近、央中構(gòu)央習(xí)黨父校毯、候全晌國(guó)致總微工焰會(huì)戒、而共告青憶團(tuán)宿中蓬央巧、仔全床國(guó)繡婦犁聯(lián)泳、怠全供國(guó)勢(shì)臺(tái)洽聯(lián)王、孝中淘國(guó)肅記隙協(xié)卸以扛及死地?cái)嚪脚な★h級(jí)叮黨沙委跳、田人羽大師、動(dòng)政好府尾、侍政西協(xié)性等辣機(jī)錄關(guān)暮后羅勤香體既制陶改敬革益后偏，狀可晃比念照緞上削述戴規(guī)悠定弓執(zhí)刑行這。(現(xiàn)京滋財(cái)瓣稅睛[鎖2貝0棍0靠6羽]展2流0私1殿2材號(hào)姐)十其二盜、明面確引再補(bǔ)就編業(yè)厘稅吳收添優(yōu)講惠鋪政浮策遍有宗關(guān)序問(wèn)攻題對(duì)請(qǐng)其擔(dān)減掌免穴稅佩的棗起鴨始拼時(shí)交間披可堂按墻照叢“欠孰施優(yōu)涌”品的伶原末則獲確授定唇，演即延納尖稅權(quán)人嶺或擁主挑管斃稅舅務(wù)鼻機(jī)挽關(guān)批可債選煎擇蘆稅努務(wù)幫登剖記疤證頑日朽期防、陣再助就膠業(yè)鳳優(yōu)刻惠部證對(duì)日悔期案等控符疫合滅減征免席稅箭條吵件衡的冷時(shí)寸間檔中垮對(duì)攪納板稅罩人駝最艦優(yōu)練惠色的脾減錄免書稅動(dòng)起耐始獸時(shí)篇間漠。在著集酒貿(mào)在市術(shù)場(chǎng)下中薄租戒賃秘?cái)偨j(luò)位筒進(jìn)鐘行燈個(gè)糧體暴經(jīng)抗?fàn)I遭的險(xiǎn)持好《蛋再辣就論業(yè)思優(yōu)奏惠胳證洽》池的德人品員址享駝受防減津免柏稅指政呀策更的廚前壞提珍是犬，驗(yàn)其滲到罩主痕管妹稅狀務(wù)扇機(jī)裁關(guān)繭辦相理盈稅籍務(wù)臉登輸記燙。企答業(yè)戚吸拳納財(cái)持話《師再師就扇業(yè)繡優(yōu)額惠裙證祥》同人銅員雞的句減謝免檔稅脖批略復(fù)紗批西本艷年駛度容，艘一筐年融一捉批建。對(duì)擺持腸《舒再勉就戶業(yè)享優(yōu)態(tài)惠鋸證備》遲人頸員漁從術(shù)事聰個(gè)矛體暗經(jīng)潔營(yíng)袖的榮減濤免耗稅詢批童復(fù)柜為庭一絲式批鋼三墻年男。保采險(xiǎn)孔營(yíng)勁銷俯員公持拉《憤再缺就禍業(yè)學(xué)優(yōu)領(lǐng)惠花證急》堅(jiān)，驕不必能挨認(rèn)文定志為掛其冤在扯保蓋險(xiǎn)等公庭司臺(tái)實(shí)講現(xiàn)游就葛業(yè)森，責(zé)保傍險(xiǎn)蹦公憐司遇不找能需因者此王而寨享準(zhǔn)受遵再仍就付業(yè)摘優(yōu)乳惠劑政防策罩。（測(cè)京收地休稅塌再法[陣2鄰0魔0讀6殊]顏4扯6當(dāng)0兇號(hào)貫）十羽三壩、供別電暗企諸業(yè)辱無(wú)睜償背接表收求農(nóng)摧村剖電譜力目資城產(chǎn)母有碧關(guān)鮮企巨業(yè)瞇所煎得虧稅盛問(wèn)糕題供蘇電達(dá)企腸業(yè)四按彈規(guī)潛定哄無(wú)葉償攻接講收界的似農(nóng)婚村肆電跡力擇資富產(chǎn)圾，胡并屢轉(zhuǎn)近增煙國(guó)仇家嫌資凡本秩金凍的是，究不持計(jì)郵入讀企山業(yè)茶的耀應(yīng)惑納姿稅避所六得鐵額股計(jì)架征列企嘗業(yè)慮所借得活稅科；按芽規(guī)癥定蝕提篇取篇的錢折哄舊全允頸許巧在美所勾得掉稅打前璃扣摟除谷。份對(duì)攻供志電具企傘業(yè)必在劫接裕收與農(nóng)秤村鬼電奸力舌資者產(chǎn)捷時(shí)慈接她受趴的青用亡工挑人室員乎的奧工疊資嘩等類費(fèi)情用扶，款可勸按略現(xiàn)膽行潑有夏關(guān)絞規(guī)寫定叨的零標(biāo)竊準(zhǔn)領(lǐng)在拖所籮得厘稅撓前蹤蝶扣愈除弄；對(duì)妥支帆付胃給而未后被糞接留受星人明員府的您各秋種天費(fèi)復(fù)用鳥(niǎo)（住包磨括念分詢流猜人苦員猴的騙一冒次捧性仙補(bǔ)昨償陜金短）水，撓供蠅電偶企毫業(yè)推不括得謝在販所丘得贏稅講前糠扣狹除貸。（廣京皺地澡稅招企宅[室2著0爭(zhēng)0廟6板]駕2判6浸1小號(hào)竄）十噴四綁、調(diào)境整饞服必裝匠生程產(chǎn)數(shù)企幫業(yè)考廣級(jí)告欺費(fèi)設(shè)支廁出圓企臺(tái)業(yè)喜所膠得盤稅桌稅漂前聞扣趨除榜標(biāo)距準(zhǔn)自壤2吉0偉0怕6搭年等1臨月亞1占日嫌起少，掏服捏裝偽生反產(chǎn)妄企片業(yè)余每晌一叼納頂稅造年縫度政符葛合搏規(guī)唐定斜條倆件手的鄰廣惱告企費(fèi)鋒支踢出缺，診可角在珠銷姜售額（抵營(yíng)杏業(yè)遙）咽收體入俯8棄％她的抽比六例板內(nèi)井據(jù)淚實(shí)塞扣腫除技，犁超槳過(guò)截比多例渠部臟分什的唐廣重告跡費(fèi)繩支弄出奏可辭無(wú)趨限雪期帥向孕以蠢后所年馬度靠結(jié)施轉(zhuǎn)束。（落京英地陳稅爛企磚[略2果0沸0鄭6沉]蓄4古4饞5虹號(hào)錢）十盡五談、調(diào)劃整側(cè)企灘業(yè)涂所誤得勉稅比計(jì)施稅潔工喜資陰政傲策洞具鍛體培實(shí)經(jīng)施匆有鋪關(guān)桶問(wèn)反題自遼2珍0雕0玻6栽年顯7預(yù)月文1獻(xiàn)日把起奪，汁企緣瑞業(yè)羊所蹦得食稅穴稅牽前線扣培除搶的綱計(jì)死稅賠工科資笛定描額套標(biāo)轉(zhuǎn)準(zhǔn)胡統(tǒng)羽一悼調(diào)案整搞為克每頭人泛每涌月棵1膠6耕0誕0身元鹿，碑同汁時(shí)趴停巖止跪執(zhí)削行罰按斑2楊0孔%禮比喂例尾上爭(zhēng)浮察的緣瑞政雅策叨。除羞國(guó)叨有設(shè)和接國(guó)南有夠控績(jī)股摧的脖工拿商疑企腎業(yè)叫、懇經(jīng)拾財(cái)誼政灘部暗和后國(guó)勢(shì)家乖稅永務(wù)稠總寶局機(jī)審倚核童同勵(lì)意罩執(zhí)濫行早工忍效杰掛星鉤完計(jì)聲稅泰工走資植政循策嫂的結(jié)改競(jìng)組歡改胞制兩為棒股自份蛛制搞的并金極融盞保降險(xiǎn)套企濃業(yè)她外惹，結(jié)其渡他漠企叛業(yè)瓦一猴律峽不途得已采特用采工抖效讓掛蘿鉤叢辦奔法冒。（刑京墊地先稅貪企駝[標(biāo)2翻0帽0喉6待]肅4眉6屬6顫號(hào)喪）輪十哄六寒、援關(guān)葛于崖核優(yōu)定頓征伴收暴企厲業(yè)覆所鐵得礦稅土問(wèn)棚題蠻的歐補(bǔ)躬充贈(zèng)通策知1烈、狐采撇用器核圣定趴征泊收莫方法式逆繳蔥納鵝企刮業(yè)霜所疼得鄰稅肆的椅納劫稅秀人險(xiǎn)，卸其腳年旱度騰收偷入勢(shì)總稼額燥是董指聞納踢稅票人斬全媽部掉應(yīng)膨稅越收購(gòu)入每，瀉不幕包移括丘免激稅央所蓋得手以云及符事關(guān)業(yè)源單獄位帥的逃免討稅宰項(xiàng)屑目央收夜入舌。2帶、賴實(shí)錘行錄核掀定柔征務(wù)收愧方低式見(jiàn)繳睡納粥企儉業(yè)尖所慎得飾稅友的綿納躁稅腥人治，架其辰應(yīng)柱納瞎所予得戚稅棋額咽為宣應(yīng)驕納厭稅拾所桶得切額預(yù)乘軟以變適烤用殃稅拔率奏，喬應(yīng)道納餓稅點(diǎn)所灑得里額哄為饑收年入籮總漫額乎乘辮以醬適胳用降的牽行徐業(yè)鵲純抹益鳴率您，趴計(jì)剪算沫公蜓式出為蘆：應(yīng)循納抵稅槽所僚得紀(jì)額瓣=犯收頭入餃總刺額廣×座行傷業(yè)打純遮益鋒率應(yīng)血納停所莫得鋤稅樓額洽=烈應(yīng)性納偽稅后所寸得飾額巧×立適張用騰稅辱率3旅、卡采師用夸核摔定精征位收店方裳式鴉繳披納鋪企技業(yè)犁所吊得昂稅澆的致納差稅購(gòu)人抖，反從開(kāi)開(kāi)倡始愿采枝用靈該估方么式冠的恨當(dāng)潔年快起柱，士不莫再作允侮許拒彌扣補(bǔ)闖以吼前振年訓(xùn)度背虧玻損倦?？啡糈A以梳后太年會(huì)度愧經(jīng)旗主赴管晃稅計(jì)務(wù)帝機(jī)走關(guān)晉核效定小，貪重徑新籮采量用亮查慣帳梨征蠶收鳥(niǎo)方日式肢繳沫納關(guān)企慰業(yè)星所摘得丟稅骨的銅，純可含按表照庭《側(cè)企萌業(yè)旺所飛得鄭稅送暫族行汽條臟例咽》亦第碑十許一產(chǎn)條懇的遭規(guī)碌定狀彌弦補(bǔ)黨以鐮前朝年珍度窯虧嘗損朽。4鄙、巴京底地訓(xùn)稅銀企勺〔鈴2繡0胖0紫4秀〕管5夫6搞9箭號(hào)按文觀件倦的琴附嶼件商五材《把稅洗務(wù)個(gè)檢剝查母反襖饋掉單怨》月變承更傾為母《損稅辣務(wù)鄰檢缺查虹（旗納責(zé)稅氏評(píng)著估佛）葬反鍋饋份單進(jìn)》蠅。登其堤他象有晝關(guān)只工菊作旁程渣序禁不鳥(niǎo)變反。5裁、由本患通椒知株自癥2深0挺0鋒6雀年亂1霞月盤1偽日頑起痕執(zhí)先行沒(méi)，錄原葛京芳地靈稅秩企濫〔書2鋤0遙0選4瓜〕繁5盤6揉9起號(hào)薯文塑件匆第暖二歉十讀條制第法二駝款尾、孫第這二耀十偶一霸條接、萄第鋪二卸十雙二撿條戚、胃附臨件銳五盤同期時(shí)液廢兵止些。街（凝京雖地襯稅慣企役〔盼2墓0赤0臭6戶〕憑4晴8籍0誕號(hào)臭）十默七諷、蹤蝶關(guān)隔于釣修壯訂撈企票業(yè)楚所膚得乏稅佩納認(rèn)稅爹申召報(bào)煎表鄰問(wèn)暮題（扒一焰）淡報(bào)暑送冬要辯求1絲式、蓮新緞申遮報(bào)幫表瓶填擺寫今一軌式蔑兩鋒份竭，碧納惱稅炕人打留漠存賄一梳份溫，鍵報(bào)皺送鋪主悲管作稅岔務(wù)圣所油一搬份癥。2掛、和納級(jí)稅算人臨無(wú)洗論觀采贈(zèng)取勉何譜種匠申弱報(bào)斷方節(jié)式傍，關(guān)須晝將探紙攪質(zhì)熔《增企健業(yè)悲所紡得權(quán)稅華預(yù)冒繳藝納耐稅浸申挑報(bào)駱表研》昏、溝《左企鑼業(yè)病所崗得既稅儉納揀稅吳申道報(bào)皂表稍》瓦（贏適搬用繳于澡核緒定寶征駱收彩企答業(yè)恐）腹、跌《純企允業(yè)齊所貿(mào)得肆稅俘納埋稅批申具報(bào)葵表情》張及嘉相毒關(guān)花資城料留，命報(bào)靠到勿主拔管協(xié)稅罰務(wù)兆機(jī)咽關(guān)娛。（背二染）圾、系報(bào)征送行時(shí)做間實(shí)鉛行美網(wǎng)敘上裁申阿報(bào)逐方傻式害申辱報(bào)升企債業(yè)帖所恢得病稅訂的跌納寇稅酬人射，畏于遠(yuǎn)次冷年讓4狼月陰底批前容將照上劑年杰《徹企歌業(yè)斷所鵝得德稅精納箱稅續(xù)申儲(chǔ)報(bào)捷表缸》劍一過(guò)次著報(bào)弄送拼。亮實(shí)吐行辦其窮他難方慮式彈申毫報(bào)孝企茂業(yè)誕所睬得挽稅仔的膜納義稅近人告，摟季副度倡企腳業(yè)陵所絲式得滋稅翼申公報(bào)漏表霞于雀每肉季襯度姐終慘了梅1疤5傅日它內(nèi)家報(bào)被送華，勺年顧度衰企瘋業(yè)們所池得夠稅慘申胃報(bào)助表盟于慕次勝年猴4雁月削底寨前標(biāo)報(bào)掏送眉。新通申纏報(bào)鋒表壺中宅的堅(jiān)《淹企惑業(yè)蠶所閣得永稅品年勢(shì)度屯納匹稅功申辮報(bào)燃表邁》碰、狂《鑄企茂業(yè)暖所爭(zhēng)得裙稅燒納塔稅角申賣報(bào)家表狼》膏（無(wú)適叔用旅于戒核恨定系征賊收辰企名業(yè)乞）劣從唱2譯0語(yǔ)0捎6艇年孫匯秩算藥清皮繳誓開(kāi)痕始雹使荷用腐。爐《態(tài)企夏業(yè)籃所哀得劫稅獻(xiàn)預(yù)界繳神納忌稅域申肢報(bào)鵲表帶》啦從測(cè)2逢0鳥(niǎo)0景7宅年行1跪季局度旦開(kāi)騾始舊使脫用形。疤（夫京沒(méi)地螞稅打企卵〔列2膀0子0作6涌〕棋4這7求1惕號(hào)呆）十何八赴、大績(jī)秦餐鐵撥路陰改羊制信上延市番有而關(guān)蛇稅均收圈問(wèn)劣題對(duì)嘩大藝秦覆公哪司累改剪制明過(guò)趕程智中夾，銅鐵母道鑰部暴所挖屬千原聽(tīng)北煙京冊(cè)鐵壩路攏局免（蔬即槍2椅0化0異5抄年遠(yuǎn)3肢月烤1紙8現(xiàn)日鑼鐵艱路屆直點(diǎn)管辣站棕段男體雖制歇改解革堅(jiān)前帆的間北顛京億鐵向路榨局業(yè)，酸下勁同稱）謊的擾資龍產(chǎn)浪評(píng)爽估冤增說(shuō)值當(dāng)7幟9降億拜元炊應(yīng)喂繳圓的首企木業(yè)恨所武得想稅登款廊不赴征質(zhì)收嶄入守庫(kù)追，古作興為勻國(guó)完有縱資臉本萬(wàn)金盛直樸接投轉(zhuǎn)叔計(jì)程原辰北絲式京爽鐵構(gòu)路蝕局覽的懼資淘本罵公乖積咱金貞，所并繩作引為查國(guó)蛾有表股渣權(quán)帖由臨原防北晌京岸鐵令路平局糾注緒入放到半大思秦納公娛司脖。歸大液秦肉公放司籮按嫌照黎評(píng)挺估無(wú)后雪固懸定靜資靜產(chǎn)誘的懇價(jià)誦值循計(jì)稀提肺折穗舊奮或長(zhǎng)攤亮銷或，曠并政在具企糟業(yè)到所彼得像稅名前殘扣涉除掠。紙對(duì)勁大嘩秦肥公鍛司鄭從犬太莊原漠鐵浮路關(guān)局自收振購(gòu)白原緩大辛同襪分蠟局接所念屬仁的杠煤程炭偉運(yùn)鑰輸怒專薪用甩貨部車稍、洗北擠同但蒲蓄線岸、助豐雨沙限大欄線速，擔(dān)以禁及借相推關(guān)書支庫(kù)線椒等滿國(guó)侮鐵包資報(bào)產(chǎn)嗚過(guò)葛程肝中益，電太復(fù)原披鐵源路使局艱的敲上洗述仗資圾產(chǎn)商評(píng)塞估距增猜值鉛4漂8呈.殘7包億扔元