第二章 稅收常用術(shù)語與稅收原則

第二章稅收常用術(shù)語與稅收原則本章主要內(nèi)容主要稅制要素稅收常用分類稅收原則中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)稅制要素之一－－課稅對象

征（課）稅對象：指征稅的客觀目的物.也就是征稅所指向的客體，表明對什么征稅。征稅對象的意義：決定稅名及稅種間的區(qū)別相關(guān)概念：稅源：稅收的經(jīng)濟(jì)來源征稅范圍:一般指征稅對象的范圍；或課稅對象的具體內(nèi)容與界限；中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)中南財(cái)經(jīng)政法大學(xué)新聞報道近年來，沈陽、南京、廣州和漳州等地先后對非法從事娛樂服務(wù)的“三陪”小姐征收個人所得稅，引發(fā)了對非法收入和灰色收入征稅能否征稅，征稅之后是否合法性等爭論。2004年9月24日《中國稅務(wù)報》報道，據(jù)臺灣媒體報道，“財(cái)政部”取消娼妓免稅政策，并宣稱，取消娼妓免稅政策并非窮瘋了，而是基于有所得就要課稅的原則。稅洗制藏要復(fù)素臣之和二清－知－充稅縱目概披念松:皇是悄課愚稅抵對怒象鹿的奸具安體頭化言，哄反漠映初具厚體謠的縣征仰稅廈范床圍婚，得體特現(xiàn)連征和稅層的邪廣先度斗。表牽明景具題體餡對侵什殊么頸征悼稅。稅雕目諸的瞧設(shè)渴計(jì)述方平法護(hù)：單各一劈燕列織舉沸法匠：圈分閑為是正屬列基舉救法翅和臟反壓列擁舉筆法冊。其地二心，哭概貨括儲列繁舉寒法中羨南喉財(cái)漲經(jīng)料政帽法憲大暫學(xué)中責(zé)南棉財(cái)望經(jīng)酷政膜法相大渡學(xué)中踐南湖財(cái)匹經(jīng)怎政芳法染大降學(xué)中腳南許財(cái)顏經(jīng)達(dá)政對法閘大齊學(xué)中怨南肺財(cái)劍經(jīng)昏政滅法叔大制學(xué)中摘南仔財(cái)?shù)そ?jīng)脅政喬法其大桃學(xué)中解南棕財(cái)情經(jīng)引政病法倆大仍學(xué)稅虎制書要拜素蛇之摔三殃－愚－償計(jì)鐮稅租依城據(jù)概浩念借：慰是酬計(jì)側(cè)算幼應(yīng)追納輸稅粘額法的歸課溫稅礎(chǔ)對綠象聯(lián)的欠數(shù)庫額得。蘋是木課倍稅斃對往象果中進(jìn)的朵應(yīng)六稅討部來分躬。功也先是乓課領(lǐng)稅護(hù)對匯象云的液數(shù)扔量脊化合。益又預(yù)稱洗為滑稅苗基拾。是碧計(jì)酒算恭政穴府赴稅長收胳和從納派稅跟人蟲稅至收廟負(fù)饑擔(dān)森的胃最宵重沿要樹因潤素醒。應(yīng)驅(qū)納附稅脅額撇＝嶺計(jì)架稅粱依殼據(jù)碧×店稅拘率中釋南酒財(cái)鉛經(jīng)犁政輩法明大奇學(xué)中釀南敏財(cái)料經(jīng)術(shù)政雕法驚大辛學(xué)中洪南刮財(cái)沃經(jīng)寫政分法疏大約學(xué)中臟南僵財(cái)怨經(jīng)加政候法促大府學(xué)中暈?zāi)现矩?cái)握經(jīng)掀政皇法磁大泡學(xué)中襪南鐵財(cái)濤經(jīng)很政神法隔大鐵學(xué)中廣南農(nóng)財(cái)扯經(jīng)胃政彼法植大躲學(xué)稅桿制灣要騰素融之槽四息－城－易納異稅伶人概桐念娛：光是算依倍法杰參辮與般稅旁收途法挑律扣關(guān)拋系你，攝享漫有姐法梢定府權(quán)截利蟲，串負(fù)障有魔納狂稅鼠義將務(wù)睬，驗(yàn)直耀接損繳旅納羨稅保款稈的撤單君位線和都個嗽人畜。堂解懶決論向翻誰毀征粥稅尋和這由茅誰社納黎稅喇的回問直題槍。相蚊關(guān)騾概政念醋：負(fù)掠稅魄人代淺扣援代施繳蛛人中狗南救財(cái)呈經(jīng)糠政埋法挎大浩學(xué)中陳南趣財(cái)室經(jīng)課政駐法鎖大冷學(xué)中奔南株財(cái)蠶經(jīng)榮政范法走大撈學(xué)中銹南關(guān)財(cái)啟經(jīng)舉政刊法豬大叔學(xué)中技南標(biāo)財(cái)樓經(jīng)吃政戒法電大膀?qū)W中須南銜財(cái)澡經(jīng)椒政乳法利大鬧學(xué)中失南要財(cái)在經(jīng)趟政疾法剝大憲學(xué)稅哈制腥要鎖素樓之幕五粥－昏－儲稅潑率概火念遲：應(yīng)憐納塞稅厘額吊占這課較稅猶對市象吧數(shù)騙額在或拔計(jì)庸稅碌依歪據(jù)旬的追比建例近，藍(lán)是瓣計(jì)矮算勇應(yīng)涼納已稅謀額班的迷尺溜度曲，役體犬現(xiàn)撥征剝稅槳的例深固度駛，教是糠稅頭制難的甩中身心唱環(huán)給節(jié)揀。稅圓率捎的財(cái)表階示棵方墨法展主鄭要強(qiáng)有吉兩爹種旋：用武征刻收割稅喂額傾的絕冬對物量加沙以墳表淚示少，墻適世用悠于排從源量魯計(jì)派征售的棕稅旗種型，艷這紫種濾稅蝴率報稱滿為定細(xì)額洞稅兄率；用寄征攔收沙稅逗額暢的詳百毛分畜比賽，途即相酸對紀(jì)數(shù)加且以莫表時示扎，題適么用段于挎從像價說計(jì)刃征遵的務(wù)稅危種袍，消這杠種庸類醒型引的劍稅掛率壤主當(dāng)要促有比資例株稅務(wù)率類和姿累量進(jìn)垂稅甚率。中嶼南敲財(cái)北經(jīng)氏政承法宴大凍學(xué)中偏南至財(cái)邊經(jīng)漂政貼法洗大腦學(xué)中堆南績財(cái)丈經(jīng)犧政忌法權(quán)大悶學(xué)中唇南彎財(cái)紫經(jīng)證政異法數(shù)大陡學(xué)中程南稍財(cái)紅經(jīng)晶政卡法淚大梢學(xué)中鋒南鏟財(cái)懼經(jīng)扮政辦法活大瞎學(xué)中袋南簡財(cái)信經(jīng)刷政勇法姥大毯學(xué)稅嚇率佛常寺見揀形斧式丟之累一壟－油－病比屆例揚(yáng)稅肺率概高念仿：哥同曠一標(biāo)課曉稅趕對吉象龜,粥不運(yùn)論爐數(shù)欣額忍大炎小托，蒼都勞按充同凡一暈比送例碑征疑稅新的漸稅微率窯。優(yōu)答點(diǎn)：疤稅擋負(fù)抱透閃明窩；鉗形嚼式治上很較親公界平烏；啊所顏得較增錫加鍛時膽，約稅橋負(fù)蝴的難增祥加劣較散平預(yù)緩想。缺舟點(diǎn)：傾缺寒乏耕彈照性獎，前適羅應(yīng)蘋性壯不英強(qiáng)丙；腿實(shí)箭際思上鹽不老公贈平默。具糠體浮形白式援：統(tǒng)膏一已比俘例寸稅鮮率蘋、繭差受別媽比盞例顯稅雄率羞、若行喇業(yè)努比寨例胳稅脾率碗、案產(chǎn)健品撞比財(cái)例廈稅打率摩、材幅肢度勝比葵例巧稅走率霧等盛。中絡(luò)南尊財(cái)幕經(jīng)戀政鋪法蠻大歸學(xué)中柱南停財(cái)討經(jīng)處政陳法技大法學(xué)中注南仆財(cái)溝經(jīng)氣政溪法碎大她學(xué)中柔南孤財(cái)單經(jīng)垂政筋法希大轟學(xué)中纖南杠財(cái)寧經(jīng)煎政竄法富大開學(xué)中嘗南揪財(cái)盈經(jīng)墨政轎法關(guān)大焦學(xué)中繞南送財(cái)最經(jīng)錫政值法悲大初學(xué)稅獅率梨常扎見志形據(jù)式曠之租二碌－帆－兇累宮進(jìn)指稅吳率概乘念鉗：豆同熊一稅課濃稅附對記象疾，小隨蠟著因數(shù)讀額畢增藍(lán)大磁，說征為收市比教例太也專隨距之寧增技高吳的矮稅謹(jǐn)率度。特輩點(diǎn)掌：謊分取級中喜南裁財(cái)幕經(jīng)引政貫法矮大革學(xué)中揮南鏡財(cái)咸經(jīng)貞政缸法腔大餅學(xué)中劃南趨財(cái)鞋經(jīng)攔政最法敲大忙學(xué)中版南杏財(cái)酷經(jīng)乎政之法膜大括學(xué)中諸南遠(yuǎn)財(cái)陸經(jīng)誼政嫩法賺大虜學(xué)中旗南店財(cái)具經(jīng)搶政匹法惑大毛學(xué)中默南合財(cái)窄經(jīng)臟政袍法段大預(yù)學(xué)累迎進(jìn)錦稅殿率桂之叮一碌－渡－掛全仍額獎累照進(jìn)蓄稅去率概捆念板：珍將晶全繼部術(shù)課格稅桂對緒象羨均孔按高照趙與橫之乒相釘應(yīng)嗓的勉等繼級勁稅汽率竿課艦稅肝的弊累方進(jìn)梯稅每率權(quán)。優(yōu)筍點(diǎn)宣:缺阿點(diǎn)劍:中垮南四財(cái)參經(jīng)陸政釘法狗大包學(xué)中促南機(jī)財(cái)乘經(jīng)室政目法瓣大廊學(xué)中沈南令財(cái)考經(jīng)死政刷法篩大伍學(xué)中齒南雞財(cái)庭經(jīng)圈政自法調(diào)大效學(xué)中字南欲財(cái)弊經(jīng)附政亡法器大回學(xué)中踢南背財(cái)植經(jīng)蜜政禿法弄大議學(xué)中食南商財(cái)弓經(jīng)珠政件法爸大維學(xué)累被進(jìn)包稅塞率邁之梨二稻－革－世超喉額留累稠進(jìn)戰(zhàn)稅嗓率概王念求：午將績?nèi)u(yù)部晌課曉稅遲對罷象唯分責(zé)別靠按腹照際與啟之摟相沈應(yīng)末的爆等擊級思稅臭率葵課志稅沖的誕累鞠進(jìn)示稅豪率旺。超波額惑累眾進(jìn)毒稅辦率貌下遺：應(yīng)少納莫稅康額鉆＝補(bǔ)應(yīng)點(diǎn)稅植所屯得滔額積×倉適勝用床稅乏率－政速抗算煩扣娘除決數(shù)優(yōu)并缺夾點(diǎn)中漠南雙財(cái)票經(jīng)店政婦法許大囑學(xué)中健南逗財(cái)屋經(jīng)內(nèi)政氣法量大單學(xué)中歸南累財(cái)?shù)谓?jīng)致政拜法伴大停學(xué)中宵南緊財(cái)遇經(jīng)鋼政蔽法辟大毫學(xué)中雙南煮財(cái)拔經(jīng)妻政每法猜大唯學(xué)中支南職財(cái)謎經(jīng)甜政胃法范大絲式學(xué)中憲南彈財(cái)巡壽經(jīng)擁政效法霉大拌學(xué)速割算弓扣至除早數(shù)釋及醬其緒計(jì)攤算概年念友：父速艙算活扣座除談數(shù)羞是暴按除全謎額擦累孫進(jìn)很稅步率炕計(jì)透算爸的姓稅跟額外與賊按梢照劉超然額彎累稠進(jìn)漂稅果率辜計(jì)滋算精的字稅尾額著相霜減句后瘡的宋差何額瓜。計(jì)鞋算準(zhǔn)公嚇式速魂算李扣尤除宿數(shù)斬＝喜（蕩本董級堂稅械率善－鞏上嶼級活稅床率卵）×劉上六級芬最侮高塘所趙得囑額刻＋曬上地級融速叫算煩扣歐除區(qū)數(shù)中徹南桌財(cái)軟經(jīng)炎政杠法資大域?qū)W中爪南遺財(cái)叛經(jīng)寺政眨法仇大翻學(xué)中橫南覆財(cái)妥經(jīng)眠政善法衫大掏學(xué)中跨南幟財(cái)否經(jīng)申政劑法凝大黨學(xué)中夢南輛財(cái)惠經(jīng)恰政柄法貫大狗學(xué)中督南候財(cái)極經(jīng)測政版法架大謹(jǐn)學(xué)中葵南粉財(cái)口經(jīng)會政催法允大寇學(xué)定寶額壁稅晝率概雕念烤：迅又煌稱敲固妥定賴稅南額奮或冒單倡位庸稅汪額軌。掀指稻直凡接芬根宇據(jù)絨課賤稅框?qū)︺Q象通的寒計(jì)極量港單訪位授規(guī)也定糕固示定乓的通征劍稅郵數(shù)劉額貌。優(yōu)伐點(diǎn)缺貢點(diǎn)常垂用咐類雅型紀(jì)：地核區(qū)它差遮別西定癥額牽稅痕率狀、犧幅圓度壯定凱額嚼稅爛率府、美分求類耳分扶級慘定惑額竹稅魔率中秧南哲財(cái)磚經(jīng)縮慧政駐法讓大身學(xué)中齒南優(yōu)財(cái)頭經(jīng)喂政鴨法叮大凈學(xué)中中南萬財(cái)撇經(jīng)涉政犬法碗大象學(xué)中蒸南酬財(cái)內(nèi)經(jīng)墓政違法怠大轎學(xué)中舊南膏財(cái)督經(jīng)派政蛾法劇大助學(xué)中晨南匆財(cái)駝經(jīng)動政國法凝大孫學(xué)中乓南宅財(cái)熟經(jīng)嘆政佛法氣大遲學(xué)稅亮收嬌負(fù)推擔(dān)面問毒題崇傘禎號死認(rèn)彎憤：貼明吊崇艇禎士年狡間亡，綁皇嚼上腫不裂斷云征星餉散，哄用鴿作潔練尸兵移以刮鎮(zhèn)釀壓挪造腥反導(dǎo)，遇但喊最速后安效充果躁卻鬧適畏得康其磚反符。婦我押們秘可左以升想燙象御一梯個紹U葉形血山過谷辟，供從極側(cè)遠(yuǎn)面耀看藥，銅崇列禎狗率殊領(lǐng)槽著五官纖府嗽的番大彼隊(duì)虧人霜馬規(guī)一沈路義壓雙將迎下泊去暮，嫩擠桑壓唯出務(wù)更悼多樹的矛錢漿糧誼和堵兵集員撞，雁鎮(zhèn)炎壓天各云地坡的坡叛圓亂垂，辱并碰且臺取濕得拾了梯一揮些綿成暗績臺。強(qiáng)不處過脾，究沉斗重聯(lián)的寸賦毛稅唐壓奪垮灣了狐更測多里的上農(nóng)細(xì)民拒，檔逼初出返了控更廊多調(diào)的仇土撥匪占和絞造跨反潤，憶叛門亂賢的隆規(guī)怒模湖和停強(qiáng)揚(yáng)度侮反齒而圍上夫升快。拉壘弗誤曲描線兵：房誠上辛世遠(yuǎn)紀(jì)殲7知0攤年歌代純中念后窯期婆活愛躍溉于尼經(jīng)分濟(jì)矮學(xué)炭界扮的縣“辟供雄給銷學(xué)辯派隔”皺提圓出開的患一滅個歉關(guān)陽于咬稅員收瓶的古理拼論純，診其踢代義表賀人崇物儀是執(zhí)阿雀瑟押?詠拉用弗雪（妄A冶r賣t妖h擱u輕r氧L遲a鳴f罷f頸e滋r扶）束。挖其壘主余要所觀尋點(diǎn)幣認(rèn)晃為壺，守稅伯率蘇的腎提葉高第與鵲稅吊收規(guī)收郵入穩(wěn)的凡增腿加漲在塌稅交率昨的決一樹定吊限播度菌內(nèi)階成冰正輪比蟻關(guān)旅系耗，封超漆過合這火一立限啊度用，只則占成刷反肥比腹關(guān)趙系壩。相袖關(guān)圓概列念名鞋義刮稅豆率砍與圣實(shí)強(qiáng)際布稅堆率即宇表眼列怪稅慈率律和陶實(shí)蠶際譜負(fù)山擔(dān)纖率累券退箭稅血率中：隨造課名稅盆對蓋象吐數(shù)兼額膜增狠大扮而蔽逐冰級遍降載低培征鄭稅傲比汗例可的釣稅闊率扯。邊左際死稅乳率斥和菊平靈均翼稅旺率胖：前亦者飽是匆指劇課沖稅升對榨象案數(shù)定額偶的芒增迫量罵中然，網(wǎng)稅芳額救所菜占置的撕比弦率濃，稼也積即秋最棗后睡增擾加六的鎖單牙位拍課憤稅倦對麥象聾適監(jiān)用航的筋稅規(guī)率辱；后孩者剃指素全肚部臺應(yīng)揮納糕稅剛額錘占宇全叮部隸課駛稅泛對蹄象塌的使比貞率。中縮慧南受財(cái)測經(jīng)竊政飛法早大境學(xué)中最南良財(cái)缸經(jīng)尿政閱法踐大字學(xué)中陸南忙財(cái)供經(jīng)份政慰法牧大鄰學(xué)中鼠南淋財(cái)痛經(jīng)跡政過法免大順學(xué)中庭南饅財(cái)欣經(jīng)度政檢法吉大犯學(xué)中里南愈財(cái)星經(jīng)紀(jì)政醫(yī)法洞大櫻學(xué)中頁南刻財(cái)止經(jīng)等政憶法筍大真學(xué)稅劣制鞠要淹素威之壩六布－蠶－塑減竊免盾稅概考念減新免屈稅委的縣形昏式：法舟定徐減師免鉤、丟特拆定熊減印免脊、制臨牛時座減邪免呆。減京免黨稅角的悶內(nèi)鑼容們：稅迷基瀉式段減刻免蓮稅普（菜起龜征睛點(diǎn)度、錄免鏈征竄額謀）核、倦稅厘率淹式羞減曬免安稅團(tuán)、蜻稅鋸額畫式冤減杠免短稅字。中害南演財(cái)跑經(jīng)亦政藏法放大貢學(xué)中卵南權(quán)財(cái)條經(jīng)伴政霜法偷大燒學(xué)中數(shù)南櫻財(cái)抱經(jīng)鳴政私法肺大彈學(xué)中筑南柏財(cái)杰經(jīng)屈政苦法飼大糊學(xué)中女南跪財(cái)勞經(jīng)童政倚法豬大驚學(xué)中蹲南顏財(cái)沈經(jīng)咐政倉法起大棚學(xué)中償南菊財(cái)壺經(jīng)柱政傷法男大余學(xué)稅闖制作要道素腸之槍七增－幣－神納酒稅艱環(huán)雅節(jié)概闖念慎：稅舅法承規(guī)時定勉征寺稅雪對稱象賭在界流杜轉(zhuǎn)租過障程寬中看應(yīng)絕當(dāng)恰繳災(zāi)納暈稅淚款鄭的需環(huán)責(zé)節(jié)腦。分化類跨：可允分典為叮單術(shù)一序環(huán)斷節(jié)想納頭稅渾和回多帖環(huán)窮節(jié)原納蹲稅楊。脅即條一聲次益課桌征枕制蒼、承兩綁次表課碧征攀制仆、民多所次倍課健征鵝制悼。中齒南竟財(cái)遭經(jīng)輪政望法寄大餃學(xué)中拋南婚財(cái)屋經(jīng)午政妹法假大休學(xué)中孫南超財(cái)時經(jīng)辟政高法嬌大譜學(xué)中秋南航財(cái)檔經(jīng)據(jù)政迅法鼓大睬學(xué)中境南咱財(cái)咳經(jīng)部政理法長大丑學(xué)中氏南火財(cái)繩經(jīng)衰政馬法大大濾學(xué)中濱南煙財(cái)夾經(jīng)傭政敢法絲式大喝學(xué)稅耍制效要董素全之乒八注－友－熄納燦稅筒期悅限概摘念晶：納耳稅峽義糕務(wù)緣瑞發(fā)夠生產(chǎn)后庭，雨按聯(lián)規(guī)迷定迎應(yīng)傅向靈稅呼務(wù)浙機(jī)馬關(guān)億繳同納取稅串款悲的現(xiàn)期著限厘。形層式孩：按輔期踐納備稅按糟次既納沃稅中妖南語財(cái)餃經(jīng)流政激法揉大舌學(xué)中炊南節(jié)財(cái)賄經(jīng)得政引法慚大希學(xué)中棒南魔財(cái)陡經(jīng)絹政城法進(jìn)大基學(xué)中柳南塞財(cái)?shù)呀?jīng)破政鳥法敲大蛛學(xué)中殺南哀財(cái)刮經(jīng)縫政棚法某大歇學(xué)中故南渠財(cái)疾經(jīng)宰政船法堂大騰學(xué)中膀南蟲財(cái)塊經(jīng)雁政猶法左大調(diào)學(xué)稅畜制進(jìn)要觸素禮之泊九抹－走－煤納蜻稅貧地朝點(diǎn)概唐念：稅星法隊(duì)規(guī)旨定漸納纖稅大人杰繳膝納遼稅和款雷的瓣地眾點(diǎn)菜。華一你般配分仔為棵：就刪地輛納扣稅營許業(yè)塊行骨為褲所竭在速地曬納旦稅外銹出即經(jīng)改營拿納勒稅匯禽總恐繳佩庫口隙岸映納鞭稅虜?shù)戎芯枘隙曦?cái)窄經(jīng)倦政院法切大鍬學(xué)中梳南刺財(cái)殺經(jīng)困政孤法欲大搜學(xué)中促南忽財(cái)上經(jīng)百政擁法帝大躺學(xué)中殲?zāi)闲仑?cái)落經(jīng)癢政海法命大掀學(xué)中謙南悉財(cái)威經(jīng)疼政冬法愛大輸學(xué)中虜南惕財(cái)脊經(jīng)溜政撿法并大滿學(xué)中堆南必財(cái)植經(jīng)途政染法稼大尺學(xué)稅稠收相類如型稅棚收代類濤型頃是內(nèi)稅晝收捕分芒類頭的演結(jié)疫果母。稅催收楊分室類巴的匹意摩義中肆南步財(cái)睜經(jīng)書政豬法濕大洪學(xué)中雕南以財(cái)坦經(jīng)緣瑞政登法著大通學(xué)中件南放財(cái)及經(jīng)恰政淹法洗大枯學(xué)中鼓南例財(cái)計(jì)經(jīng)精政就法蜓大的學(xué)中都南抽財(cái)夜經(jīng)繞政辨法巷大遭學(xué)中闖南竟財(cái)稈經(jīng)頃政浙法慈大秤學(xué)中北南卸財(cái)縫經(jīng)尺政賓法道大葛學(xué)稅淋制賓類刮型榨之脾一膽－貓商疫品價勞您務(wù)居稅邪、昆所慚得添稅車與醒其條他域稅商偵品哈勞描務(wù)碧稅摟：誓以嗽商暗品將和頭勞儉務(wù)柿為督課搖稅悔對巡壽象顫征雅收沫的漿一早類仙稅拼。經(jīng)隨濟(jì)逆前驗(yàn)提貴：弟商牛品尿交浩換粗。所陶得才稅?。焊艖{念吩：閥以惹各歲項(xiàng)農(nóng)純毫所坐得戲或甩利詠潤冤所雁得溪額染為爸課蘆稅零對值象設(shè)征尸收嫌?；鶜灡炬?zhèn)原線則潤：粥量另能輕負(fù)崖?lián)E。經(jīng)轎濟(jì)欣前慘提紀(jì)：但社剖會菌勞劣動西生敞產(chǎn)株力噴較殊高套，陵會索計(jì)同核存算綿水均平津較城高蝕。其旨他君稅參類財(cái)父產(chǎn)胞稅姐：斗以巡壽各天種敢動夜產(chǎn)秒和返不蠅動械產(chǎn)飾為貨課減稅荷對譽(yù)象當(dāng)征增收奇的蜘一薦類戒稅異。資昨源罰稅頓：張以李各街種僅自尾然帥資磨源岔為夕課薪稅拾對餐象估征活收平的澡一嘉類蔑稅俯。行墳為傻目擾的擦稅埋：兔以塌社養(yǎng)會陳的圍特沙定論行慕為斗為集課疏稅廣對盯象招或被為化實(shí)癢現(xiàn)衰政景府嗓的盤特?zé)羰獠湍磕臓t而模征懇收削的末稅歷種季。作糕用鋒：糊拾繭遺很補(bǔ)吊缺中勾南仍財(cái)獻(xiàn)經(jīng)頂政撥法迫大諷學(xué)中軌南放財(cái)虛經(jīng)康政累法憑大紙學(xué)中浮南駝財(cái)聯(lián)經(jīng)比政緩法塔大頌學(xué)中舌南趣財(cái)也經(jīng)咳政某法鉗大肌學(xué)中緣瑞南遵財(cái)由經(jīng)鞠政年法計(jì)大獎學(xué)中若南承財(cái)描經(jīng)偏政滑法禽大覆學(xué)中概南參財(cái)裹經(jīng)挺政每法嬌大應(yīng)學(xué)稅男制仰類傷型申之茄二劣－鞏－余從朝價盟稅喬與旨從隊(duì)量扁稅從乎價魯稅以夏課耍稅聽對形象聾的漿價箱值淘量甲為基計(jì)咐稅致依遲據(jù)喇標(biāo)芝準(zhǔn)禁征井收腸的殲稅餃。謙通熟常悠采罰用世比多例晶課掩稅宏和跟累允進(jìn)燙征宋收屠。從麗量滑稅以滲課潔稅荷對者象鋪的員實(shí)濫物沃量后為凈計(jì)耳稅程依勝據(jù)粘標(biāo)賭準(zhǔn)膽征鞋收眠的隸稅完。喜通陷常蠅采嘉用懇定自額停課問稅炊征裙收擱。中蛇南逼財(cái)匹經(jīng)襖政衫法善大傅學(xué)中割南卵財(cái)竟經(jīng)遣政朵法初大矮學(xué)中爹南目財(cái)蔥經(jīng)尼政磚法盼大托學(xué)中勤南吼財(cái)洗經(jīng)匙政粘法編大紡學(xué)中狀南泊財(cái)勻經(jīng)凈政斑法捏大慰學(xué)中仆南伸財(cái)肉經(jīng)傾政帶法惡大獄學(xué)中趨南而財(cái)博經(jīng)州政執(zhí)法徒大秘學(xué)稅鴨制筋類亂型章之超三跪－賭－鍵價嘆內(nèi)舒稅許與戚價漢外柱稅價鏟內(nèi)扶稅手：彎稅底金土構(gòu)雞成擔(dān)商粘品炮價稠格指內(nèi)愛在階組次成磁部宿分朵的懼稅善種犯。商魚品己價勻格昨=榨成墊本印+邪利合潤達(dá)+桐稅久金優(yōu)軟點(diǎn)仰：滲稅毫金半隨軌商爪品你、涂勞眨務(wù)賠銷慌售陷而理實(shí)匠現(xiàn)污，堂有協(xié)利妙于華稅遲款爸的煌及分時速入捆庫扒，測且螺計(jì)仔稅往簡霞便師，盡易焦為嘴納溫稅畝人扎所賴接棍受睛。缺肆點(diǎn)崇：存價在稅復(fù)不賞分系，眠易悶導(dǎo)呈致雞稅茶收廚扭森曲講價逆格利，努加犁重衫稅均收駛超副額葵負(fù)啦擔(dān)劫。價些外孤稅龜：蟲稅播金玻構(gòu)再成皮商擁品主價搞格揉附斷加綱部蝴分菠的可稅抹種兔。定催價寬：想商告品系價階格毅=風(fēng)成透本察+曠利效潤米；懸銷統(tǒng)售頁時筍收攜取壓：瓶商標(biāo)品驗(yàn)價但格字+純稅趙金優(yōu)娘點(diǎn)縮慧：湖價民稅債分嘩離榮，騾負(fù)論擔(dān)胃透縱明歇。將是鞠市津場陡經(jīng)其濟(jì)吊國座家鑒商蚊品謙勞饒務(wù)敢稅愿常捉用戲的艙一研種辦征緊稅水方俯式拳。中尿南庭財(cái)愈經(jīng)萍政導(dǎo)法爸大膠學(xué)中須南愉財(cái)巴經(jīng)前政芳法夫大赴學(xué)中連南梅財(cái)壘經(jīng)