稅務(wù)會(huì)計(jì)第一章

納稅會(huì)計(jì)概論

引言

第一節(jié)

稅收認(rèn)知

第二節(jié)納稅會(huì)計(jì)認(rèn)知

第三節(jié)稅收的征收管理制度

主要內(nèi)容制作：唐曉引

言

ABC公司的總會(huì)計(jì)師正被公司的涉稅問(wèn)題所困擾。制作：唐曉認(rèn)死識(shí)倍稅夸收過(guò)？生堆活繳中糖的禍稅鋒收個(gè)惱人統(tǒng)所旅得帆稅企給業(yè)怪所潮得家稅車倉(cāng)輛剩購(gòu)勒置湊稅車柔船乏稅增私值顏稅消拔費(fèi)柄稅營(yíng)頓業(yè)虎稅契葵稅知架識(shí)得點(diǎn)眉一胖：筋什命么耕是慢稅漆收腔？稅覽收助是隔國(guó)堆家遣為低了請(qǐng)實(shí)臉現(xiàn)唐其狂職甲能灶，是憑庸借貢政逼治揉權(quán)著力下，腰依敢據(jù)紛法夏律白規(guī)唐定買的杰標(biāo)鈔準(zhǔn)秘，停強(qiáng)籮制桐、榜無(wú)玻償輪地畢取笨得何財(cái)予政珠收翻入熟的懼一撤種積手詞段詞。1、裙稅叛收鴨是凡國(guó)辛家爽取插得捎財(cái)椅政賭收蘆入國(guó)的勻重論要聚手她段古蟻今繡中哀外積政左府瓦取欠得啊財(cái)崗政甘收粘入轉(zhuǎn)的劑形參式動(dòng)多撫種擊多滾樣續(xù)，根但鑒稅餐收釀始沃終樸是等各沾國(guó)彩政勿府通財(cái)阿政藍(lán)收拖入乘的出最型重逼要餓來(lái)領(lǐng)源鳳，微因場(chǎng)此棍，評(píng)馬陵克靈思帖稱聰捐鎮(zhèn)稅劈燕體筍現(xiàn)謝著趕國(guó)久家符在很經(jīng)隨濟(jì)杠上骨的估存航在拘。奴臣隸決社辨會(huì)冬封懲建絨社照會(huì)猾資卸本煉主暖義雁社織會(huì)嚷社鍬會(huì)究主誤義演社秒會(huì)王蕉室站土跡地份收償入專歇賣俯和小特農(nóng)權(quán)障收走入稅摧收翠收貞入六稅瞇收仆收濕入貢乎賦商收毒入捐縮慧稅落收劑入公盼債波收府入企毅業(yè)陸收霸入掠互奪睛收燃入官弊產(chǎn)坐收不入通殊脹稅收甩入妨債剖務(wù)叫收模入捐培稅印收嶺入貢逮賦超收保入國(guó)蝴有湖資謀產(chǎn)理收掏入規(guī)擋費(fèi)銀罰捉?jīng)]農(nóng)收柄入債邀務(wù)對(duì)收片入攝其死他炮收值入雪其勿他黑收菌入2、攀稅伏收庭繳顛納免的塌形苦式虛是脾實(shí)義物美或朋貨綢幣稅揮收扒是嚼國(guó)丘家盜用孝特桶殊安方竭式捧取頃得滾的煎實(shí)抓物約或逐貨印幣狀。形魯式忠的投發(fā)登展阿過(guò)蛇程元：擁實(shí)仔物滑繳講納—邁—實(shí)物物聰和射貨燒幣鋼二富者但兼朽有修繳儀納—況—貨件幣伏繳瘦納軍。3、繞政嫌府同征略稅去的嚇目哭的護(hù)是正為技了狠實(shí)佩現(xiàn)據(jù)其楊公賄共汁職王能區(qū)的閑需情要國(guó)妨家珍是睛階抹級(jí)幣統(tǒng)古治篩的罩工茶具啟，早國(guó)言家刃政賢權(quán)售為五了慶行箱使撈其握職奇能黃，牛維總持屯其通正載常旗活怎動(dòng)仿，召必腦須切耗初用文一璃定困的遼物均質(zhì)線資俯材沒(méi)，求因咐而絕需張要泳采鳥(niǎo)用委適塔當(dāng)澤的建方拋式然取怎得筆財(cái)育政歐收沃入知，儉稅遣收狗就完是問(wèn)國(guó)怨家曠在盤一張定毯客惹觀扒經(jīng)渠濟(jì)畢條喬件引下柳取絹得膝財(cái)夠政谷收眨入盞的盤一悼種菊方怕式馳。4、民政剩府艘征海稅筐憑斷借淡的俯是局公醫(yī)共厚權(quán)角力冬，漿實(shí)振現(xiàn)予特念殊更分眉配樸關(guān)社系國(guó)蔬家滴憑證以翅取殿得宿財(cái)鼓政座收慨入殊的落權(quán)當(dāng)力殊主店要瓣有鵲兩企種顧，新即蹦財(cái)謎產(chǎn)立權(quán)件力駱和朱政煉治滴權(quán)起力燃。珍財(cái)懶產(chǎn)罩權(quán)凍力堤也郊就稀是覽所客有康者等的孤權(quán)眼力械，傲政做治們權(quán)皮力孝即駱國(guó)枯家袍政站權(quán)瀉的園權(quán)械力緩。辜國(guó)猛家封向徑納筑稅沙人潤(rùn)征泄稅造，滿一碑般禽是嚷憑米借忽政艙治鵲權(quán)由力栽，勾而沾不礦是褲所末有定者得的個(gè)權(quán)前力超。稅閑收螞三揀性無(wú)面償如性餓：也出稱確不摟直沈接繁償陽(yáng)還賀性拖（扮核亂心淋）強(qiáng)吼制摸性園（借保眼障紹）固偷定顛性即纏學(xué)闖即婚問(wèn)【例尖題·單莊選麗題】以捷下產(chǎn)關(guān)晴于與對(duì)課稅貴收妻概拳念若的香相笑關(guān)處理選解斑不氏正計(jì)確壺的詢是膀（戰(zhàn)）研。A．欄稅嫁收脫是蜂國(guó)唯家債取炎得迎財(cái)際政今收塞入袖的共一雁種塵重熊要阿工用具B．距稅吃收虛分感配曉是蔬以搖國(guó)攤家膠為索主晌體遇的懶分北配憑，瓶征勒稅車依硬據(jù)行的慎是哥財(cái)屆產(chǎn)用權(quán)芝力C．蘭征山稅熊的質(zhì)目冒的瀉是香滿披足吸社畝會(huì)翅公薄共暢需哪要D．純稅升收炮“系三專性閱”韻是燦區(qū)偵別褲稅充與構(gòu)非赴稅央的箱外漿在繩尺錄度且和亭標(biāo)彼志知宏識(shí)貼點(diǎn)奔二比：椅稅蛙法指構(gòu)先成坑要竿素（騎重悲點(diǎn)避）一桌、嚷總對(duì)則二憲、百納汽稅奴人三丙、征奮稅惠對(duì)吹象四較、成稅獅率五植、障稅騰目六埋、納請(qǐng)稅處環(huán)珠節(jié)七拴、涂納堅(jiān)稅滑期置限八圍、暑納咐稅寄地圈點(diǎn)九掉、養(yǎng)稅僵負(fù)蓄調(diào)起整致措軋施十首、靜罰因則十獸一貴、棄附腐則構(gòu)成稅法的三個(gè)基本要素納旁稅辱義餐務(wù)汁人簡(jiǎn)剪稱取納么稅時(shí)人員，廣是柏稅藍(lán)法衣中脊規(guī)疲定濱的直形接負(fù)垮有田納筍稅終義蛾務(wù)武的牽單橡位柜和婦個(gè)巷人柔，寨也憑稱“納量稅仙主淘體”。-狐-命-縮慧-對(duì)棚誰(shuí)潛征圖稅一縫個(gè)勁歷拼史政故穴事曾敬國(guó)即藩善創(chuàng)送建眨湘痰軍洪之菌初鳥(niǎo)，創(chuàng)最姥郁缺悶俗的墾不曾是鼠打門敗要仗拜，盼而效是森籌嗽不聽(tīng)到列軍鍋餉留。鈴直姐到灑其便部黨下剩郭徹嵩悄燾痰給窮他震發(fā)踐明千了徑“透厘輪金猶”眉制芽度多，遵才漆算諷徹縣底弓解床決鄉(xiāng)豐了嫁這壤個(gè)依老框大狐難朗問(wèn)伴題裳。返厘盞金陪－瞞－遇就兩是微派熔兵桌在辦交家通咬要乎道支設(shè)毒卡涉，桶收璃過(guò)漿往朗商談人醫(yī)一快筆咱流擁通悲稅暢。窄為疫什唱么艷“達(dá)厘漸金柏”齒沒(méi)落有桌遭柴到姓民漆間葉反虧對(duì)較？因序?yàn)槟嗌厅c(diǎn)人墓們擺雖慘然女多瓶交豪了梅稅療，倆但棟最逮終趁會(huì)離通蠶過(guò)團(tuán)漲僚價(jià)倆轉(zhuǎn)天嫁者到拳消相費(fèi)鵝者屆頭舒上責(zé)去燦，辜商藏人及自西己沒(méi)無(wú)夾關(guān)傻痛露癢犁。沿而挖老奶百底姓休雖旦然搖買共東界西都多趕花攻了笨錢膽，晶卻厚不艙知墨道綠自亡己風(fēng)多貫交魄了堂錢羅給朱政唱府岔。與斗納復(fù)稅歡人患有滿關(guān)唇的容概采念負(fù)端稅裳人球：實(shí)緞際腫負(fù)塞擔(dān)跌稅矮款音的乒單永位裙和雙個(gè)猾人納眉稅拜人禿=淘負(fù)敲稅沖人礙（準(zhǔn)直茶接襖稅賽）納起稅亡人≠負(fù)剖稅球人激（纏間戒接挖稅市、境流錯(cuò)轉(zhuǎn)林稅乞、領(lǐng)稅彩負(fù)邀轉(zhuǎn)茅嫁聚）思兼考守？小高王慌到刪商瞇場(chǎng)腰買僵了醬一燭件償衣習(xí)服善，花他孫是洽納瓶稅披人晉嗎將？與初納刊稅世人累有牧關(guān)蕩的涂概遍念代坊扣甲代叛繳吧義嗚務(wù)燃人代瞎收曬代獨(dú)繳調(diào)義裹務(wù)艷人相東同懶點(diǎn)竊：咸統(tǒng)絲式稱是扣伏繳價(jià)義弱務(wù)場(chǎng)人熱，公都叛是杜稅銷務(wù)擴(kuò)機(jī)底關(guān)妹和助納宋稅犁人沉之獎(jiǎng)間兼的粗中返介不新同悠點(diǎn)肆：戴資個(gè)金科的督流誕向旬不夜同籍，筋前謹(jǐn)者寒通搜常索是發(fā)付精款形時(shí)友扣占下頃稅冷款賠，殼后鐵者擱是色收愁款廣時(shí)載多張收頌下奏稅朋款思憶考搶：1餡.承單閑外雷發(fā)斤工游資牽，漫小爸王嫩的訴工萄資拜5懂0園0斑0低元似，緊達(dá)辮到戀繳紋納姥個(gè)痛人扣所枕得莖稅桿的瞇標(biāo)燥準(zhǔn)艱，蠢這爬個(gè)錯(cuò)時(shí)參候單公宜司拖承線擔(dān)傾什炊么家角逗色燭？2盒.發(fā)A合企妹業(yè)防是奪加黨工皺企踩業(yè)懸，亞其勞代鹽B滅企當(dāng)業(yè)添加今工戚化熟妝姿品恐（裹消該費(fèi)融稅必應(yīng)摧稅痰消錄費(fèi)希品淹）派，紙除肥了例收及取碑加建工說(shuō)費(fèi)送外博1析萬(wàn)覺(jué)元篩還金收成了漠2嫌0說(shuō)0癢0努元集消綱費(fèi)班稅拴，鐮它悲又械承盡擔(dān)拖什沙么盯角交色物？征亮稅羨對(duì)哀象又碗稱“課昌稅鋸對(duì)方象”對(duì)陳什樣么杠征丟稅最劫基鄙本句的院要催素一喪個(gè)脂稅泄種柔區(qū)醋別選于板另堤外涂一滿個(gè)嚴(yán)稅懇種碰的攀主霉要兵標(biāo)恐志籃。與玻征繭稅慶對(duì)夜象蛙有子關(guān)上的保概毒念1熊.稅弓目解錢決徐征蜜稅禍對(duì)且象脖的眾歸尊類香并顯確克定糠稅寄率貫。2邊.計(jì)估稅哪依胸?fù)?jù)：概扁念剩：窮又難稱稅政基，末它怎解忌決總對(duì)鐘征漸稅錘對(duì)禍象灣課園稅堪的隊(duì)計(jì)頂算例問(wèn)漠題噸。稅綠率稅宣率線與晌征呀稅訪對(duì)嗎象棍的巴關(guān)遺系稅屢率鵲反翻映零了篩征均稅汗的穩(wěn)深點(diǎn)度屑，厭征婚稅司對(duì)普象音反竹映蒼了荒征堵稅利的轉(zhuǎn)廣首度沖。稅餓率震的礎(chǔ)形昏式比蹤蝶例耽稅正率定、累焰進(jìn)奮稅粥率腦、銳定可額美稅堵率稅率類別應(yīng)用的稅種比例稅率增值稅、營(yíng)業(yè)稅、城市維護(hù)建設(shè)稅、企業(yè)所得稅等定額稅率資源稅、城鎮(zhèn)土地使用稅、車船稅等累進(jìn)稅率全額累進(jìn)稅率（我國(guó)目前沒(méi)有采用）超額累進(jìn)稅率個(gè)人所得稅中的工資薪金和個(gè)體、承包項(xiàng)目全率累進(jìn)稅率（我國(guó)目前沒(méi)有采用）超率累進(jìn)稅率土地增值稅納肺稅悠環(huán)隨節(jié)生冷產(chǎn)駱環(huán)編節(jié)勺（尚如掙資不源仗稅秤）燭、跳流辨通稻環(huán)出節(jié)唐（駝增記值輸稅樣、滑消妄費(fèi)勺稅抽等甚）般、們分熄配紋環(huán)困節(jié)拒（旨所鼻得貼稅年）納死稅搬期毯限我巾國(guó)活現(xiàn)幟行遠(yuǎn)稅所制逮納腦稅薦期南限砌的譜三返種炮形仙式玩：（熊1樣）按那期破納忘稅-右-化-饅-棉如視增小值暮稅霞，暴1適、雄3下、冠5夢(mèng)、稈1餐0踏、綁1旬5瞎日繡、扛1剩個(gè)殲月羨和描1拆個(gè)俗季史度搞共課7君種濫。（柄2祝）按譜次校納浙稅-鎮(zhèn)-誘-凍-疾耕喘地吳占續(xù)用乖稅縫、鐘車夸輛購(gòu)購(gòu)貧置仗稅克、她部滑分誰(shuí)項(xiàng)灣目檢的缺個(gè)藍(lán)人鏟所賞得主稅（閃3湖）按罪年閃計(jì)凱征，易分豪期踩預(yù)擦繳遣或儉繳旅納按這年宵計(jì)棕征塑，盟分略期蒜預(yù)弱繳—刮—企睛業(yè)省所呀得尖稅按猴年棉計(jì)忠征脹，槽分教期訊繳搏納—遺—房遮產(chǎn)此稅存、輝土殼地效使崇用檔稅注館意石區(qū)示別紛：申酸報(bào)睬納墨稅油時(shí)丙間納及稅板地喂點(diǎn)我眾國(guó)坑現(xiàn)燥行狠稅住制霞規(guī)該定疾的敬納趕稅就地不點(diǎn)機(jī)晶構(gòu)線所落在釣地爽納命稅霉，破即梯納云稅探人飄向語(yǔ)其椅機(jī)烈構(gòu)川所炮在蘿地籌主晌管跌稅鄙務(wù)勵(lì)機(jī)船關(guān)態(tài)申數(shù)報(bào)客納閉稅爛。勞燃務(wù)砌提氏供失地宴納伙稅說(shuō)，欲即漫納材稅患人削向丈勞算務(wù)抬提摔供濤地猴主缺管潛稅益務(wù)頂機(jī)瓦關(guān)斃申敘報(bào)惱納戚稅摸。進(jìn)營(yíng)口泉貨使物捆向版報(bào)發(fā)關(guān)龜?shù)丶诤Ｕ株P(guān)竹申父報(bào)襯納渡稅附。稅欲負(fù)箭調(diào)葬整減蜘免最稅減橫稅涌是酬從謝納鄉(xiāng)豐稅西人逆的莖應(yīng)濕納辜稅億額層中渴減機(jī)征課部與分甩稅齡額圾的敏措鳳施店。免雀稅拌是際免提除襖納狠稅怠人歲全退部脖應(yīng)箱納趁稅磨額世的柴措雹施多。罰視則責(zé)亮令識(shí)限彎期殖改喂正征什收級(jí)滯養(yǎng)納敘金從墳滯屯納膛稅敬款銳之些日奴起貌，泳按握日浩加淘收恰滯鑒納贏稅面款占的0附.短5損‰的溉滯夾納鉤金被。稅鍋收細(xì)保誓全足措梢施強(qiáng)種制慌執(zhí)袍行竿措究施追揮究游刑議事修責(zé)艇任知裝識(shí)況點(diǎn)勵(lì)三宮：遼稅態(tài)收直分顛類（湊1裙）塌按少征濟(jì)稅幸對(duì)搶象欄的矛不逢同網(wǎng)性竭質(zhì)見(jiàn)劃山分（棋掌匆握駝）稅類所包括的稅種商品勞務(wù)稅類（流轉(zhuǎn)稅類）增值稅、消費(fèi)稅、營(yíng)業(yè)稅、關(guān)稅所得稅類企業(yè)所得稅、個(gè)人所得稅資源稅類資源稅、城鎮(zhèn)土地使用稅行為目的稅類印花稅、屠宰稅、城市維護(hù)建設(shè)稅、土地增值稅、車輛購(gòu)置稅、耕地占用稅、固定資產(chǎn)投資方向調(diào)節(jié)稅、財(cái)產(chǎn)稅類房產(chǎn)稅、車船稅、契稅、（2）估按步計(jì)聲稅辰標(biāo)傘準(zhǔn)泊分與類一斜是矮以看貨懇幣桶量威即截以壯價(jià)友格街為險(xiǎn)課址稅允標(biāo)錘準(zhǔn)努確針定杰計(jì)晶稅蛾依歐據(jù)傻的蠶方喇法-勝-執(zhí)-巾-貿(mào)-伐-從翻價(jià)承稅二茄是部以委實(shí)懸物辣量末為承課問(wèn)稅抄標(biāo)耳準(zhǔn)課確讓定炭計(jì)腸稅勢(shì)依拖據(jù)湊的全方奴法-尾-兔-乞-工-信-從列量吵稅（3）臣按守稅耗收探與尊價(jià)沉格束的駱關(guān)釣系儀分織類凡除稅挺金相是傘計(jì)赤稅州價(jià)飛格失組峰成捉部繞分源的滿，貌稱痕為灘價(jià)及內(nèi)記稅宰。凡遼稅招金朵獨(dú)金立贈(zèng)于慚計(jì)樸稅辛價(jià)詠格砌之換外堤的稱，擾稱雞為貌價(jià)撿外跳稅更。（4）存按農(nóng)稅點(diǎn)收痛管倒理敵權(quán)制限儀分咳類（別掌咳握類）中趙央售稅地著方令稅中替央混和畏地愁方卵共毅享蠟稅第啊二孝節(jié)奪納珍稅黃會(huì)袖計(jì)膊認(rèn)北知一.納瞇稅衫會(huì)梁計(jì)齡的誰(shuí)概邁念納南稅晝會(huì)辟計(jì)盟是違以投國(guó)遠(yuǎn)家筍稅敬法冬為壤準(zhǔn)慎繩士，用借哀助躬財(cái)纖務(wù)跳會(huì)苦計(jì)殊的勸基你本珍理潔論辱和憤方羞法營(yíng)，鋸對(duì)殿納靜稅揮單扣位朗納帳稅碎活寒動(dòng)躁所歪引酸起拌的傾資組金坐運(yùn)耗動(dòng)兩進(jìn)危行交核馬算栽、散監(jiān)乏督附和筆籌桶劃那的圣一欣門沙專佳業(yè)都會(huì)蝕計(jì)湊。當(dāng)曾今在會(huì)妨計(jì)炮界結(jié)已兩有聽(tīng)越伐來(lái)崇越梯多鍋的訂人棋承服認(rèn)堅(jiān)，餐納覽稅筑會(huì)謎計(jì)鐵已傘與耍財(cái)院務(wù)胃會(huì)覽計(jì)帥、附管焰理像會(huì)票計(jì)仗共攜同柳構(gòu)木成輸了鏡現(xiàn)洗代鼠會(huì)汗計(jì)仙學(xué)延科掃的悄三丘大禾分近支納醉稅屆會(huì)驕計(jì)斤是膽介普于袍稅意收萌學(xué)絕與邊會(huì)赴計(jì)鼓學(xué)動(dòng)之蠶間淚的想一炎門糕新細(xì)興貼的是邊弓緣賴學(xué)商科宿，籮是獅融晚國(guó)尋家仰稅蹈收亂法恰規(guī)澤和嫩會(huì)帶計(jì)敗處穴理喇為擺一抓體桌的慢一沙種佛特融殊桃的原專構(gòu)業(yè)燥會(huì)縣計(jì)保，睜是羊稅咳務(wù)沿中夢(mèng)的妨?xí)挠?jì)粱、伏會(huì)安計(jì)侮中券的芝稅忙務(wù)納圈稅贊會(huì)亦計(jì)建的指特者點(diǎn)1檢、饑法錘律衣性勿：顫以扎法告律誼、焰法蜓規(guī)萄為經(jīng)準(zhǔn)粥繩2蹤蝶、線統(tǒng)垂一扒性稍：朗各澡類遷企合業(yè)摟納鑰稅鄭會(huì)增計(jì)賞均洞統(tǒng)連一企在舍稅墳法嬌中3賤、乘專錄業(yè)氣性袋：吧具流有謀專酷門滑的庸方吧法悉進(jìn)古行尋核糞算4周、軟廣核泛辯性討：泡自踏然著人眾、丈法伐人臘都仙有熟可拋能償成唉為奇納怖稅柄義汁務(wù)蜻人納榮稅港會(huì)撥計(jì)閃與娃財(cái)紋務(wù)殘會(huì)畢計(jì)庫(kù)的職關(guān)燒系納衡稅堂會(huì)美計(jì)寄的郵資艇料恰來(lái)奴源辨于猜財(cái)藥務(wù)狼會(huì)記計(jì)雀。在廚計(jì)鉤量毒單宿位辣、炎使票用雨的正文依字墳和歲通億用絕的犯基跳本敘會(huì)默計(jì)撕原哨則熔等扣方肥面同，廁都搏是野相架同界的狼。目錯(cuò)標(biāo)崇不雁同業(yè)箭務(wù)臉處肺理災(zāi)依燙據(jù)問(wèn)不宰同核奔算戴基抗礎(chǔ)章不完同核寺算潮范蛋圍捆不斯同納緣瑞稅粥會(huì)暖計(jì)著核砍算招對(duì)添象納柜稅黑會(huì)神計(jì)宮核厭算糞對(duì)及象灶是叛納嗎稅閣人高在聾其激生膚產(chǎn)淘經(jīng)眉營(yíng)之過(guò)安程元中欺可的用膨貨案幣宿表附現(xiàn)狗的禍與蔬稅對(duì)收魯相晉關(guān)甚的判經(jīng)涂濟(jì)意活忍動(dòng)忍。稅卡務(wù)橋會(huì)叮計(jì)搖核梢算術(shù)對(duì)承象瘡是榴納臨稅如人蛇在銹其閥生腦產(chǎn)耀經(jīng)昌營(yíng)源過(guò)瞇程泰中椒可響用籠貨跌幣菜表喂現(xiàn)萍的輩與拋稅識(shí)收療相菊關(guān)股的幸經(jīng)串濟(jì)固活議動(dòng)繪。1也.生底產(chǎn)粗經(jīng)斤營(yíng)肢收姐入2德.生待產(chǎn)爭(zhēng)經(jīng)剝營(yíng)押的咸成倍本森費(fèi)末用鬧及迷損曠失3淡.經(jīng)沾營(yíng)笛成爐果健分澡配4泊.稅芽款順的歸計(jì)藍(lán)算旨與曾納侍稅挨申并報(bào)5惑.繳圍納尊罰較金密和腿稅緣瑞收榜減蝴免納握稅改會(huì)曲計(jì)棋核患算洲的桐原棗則一辜、陵真施實(shí)得性蕩、檢合攏法逗性壞原燃則二寧、布實(shí)妹現(xiàn)留制著原翻則三撓、烏配娘比春原棵則四灘、饞確撇定蜘性趴原去則五庸、蔽稅簡(jiǎn)款惱支型付抽能靜力塵原編則第遲三籮節(jié)增稅乒收除的括征舅收院管際理剖制火度稅糧務(wù)孩登羨記手制堡度稅鄙務(wù)雪登紛記泉是籠稅待務(wù)著機(jī)華關(guān)俱對(duì)篇納棋稅輔人爸的晃生思產(chǎn)塘經(jīng)互營(yíng)鼠活雞動(dòng)臂等土實(shí)盼行賊法兩定妖登蛋記項(xiàng)，揉并除據(jù)核以監(jiān)對(duì)共納進(jìn)稅和人猾實(shí)滲施棒稅徐務(wù)撐管留理伏的狗一拒項(xiàng)軋管午理自制搜度霞。頁(yè)稅胳務(wù)百登嘗記飽是融稅丸收炊管句理占工陽(yáng)作踩的正首僻要缺環(huán)岡節(jié)制。稅芳務(wù)盯登連記乖包夠括桌開(kāi)弓業(yè)樂(lè)稅踩務(wù)閑登仔記普、僑變馬更瞞稅雹務(wù)樂(lè)登監(jiān)記省和故注油銷它稅蓄務(wù)其登湯記淘、荷停積業(yè)侮、捎復(fù)允業(yè)率登認(rèn)記荷、漸外偵出叫經(jīng)拍營(yíng)騙報(bào)剖驗(yàn)璃稅合務(wù)救登術(shù)記藏。賬狹簿起、紋憑強(qiáng)證槳管維理剩，悄是振繼戴稅鎮(zhèn)務(wù)望登首記然之蠻后移稅哥收捕征洗收竄管稈理演的雷又費(fèi)一烘重熟要仗環(huán)閑節(jié)澇。包糖括例會(huì)垃計(jì)蓬賬攔簿賞、延憑倘證剖的幕設(shè)烤置貿(mào)；爬財(cái)氏務(wù)芝會(huì)陶計(jì)稀制記度嚴(yán)及慮處淋理羊辦川法互的魂管縮慧理耐；遵賬松簿淡、化憑擾證蛛的壁保嘉存例與姥管贈(zèng)理。賬川簿低、摩憑傳證章管構(gòu)理口制零度納蘭稅坑申展報(bào)紐奉:脅是喇納見(jiàn)稅洽義刺務(wù)陪人遍在娘發(fā)專生液法墓定雹納該稅承義痕務(wù)草后墾，喪按院照派稅株法勇或捉稅棄務(wù)程機(jī)竿關(guān)胃規(guī)山定嘉的湊期殿限幣和識(shí)內(nèi)裕容叔，舉以額書(shū)板面格形屢式稻向銹主敗管東稅記務(wù)驗(yàn)機(jī)盞關(guān)榆提權(quán)交咐有港關(guān)維納祥稅劃事象項(xiàng)糞及芽應(yīng)謊繳假稅謙款婦的游法綿律宏行愉為焦。換納挽稅東申孫報(bào)咽是走稅宿收啦征損管揉的迅基促礎(chǔ)各，夸是管納秤稅蛾程姥序煌的蟲(chóng)中憑心優(yōu)環(huán)臺(tái)節(jié)瘡。納妻稅油申速報(bào)一場(chǎng)、豪納皆稅寒申初報(bào)遷的遲對(duì)起象二交、動(dòng)納映稅填申肅報(bào)音的頃內(nèi)帖容三或、缺納烤稅犧申弟報(bào)腫的卵期利限四拒、覆納春稅臉申盲報(bào)歲的壁要享求五勁、棋納扁稅喊申虹報(bào)傻的澤方趣式六咬、釣延特期鉗申篇報(bào)發(fā)泉票驚的睬使瞞用狐與栗管其理折制俯度發(fā)聚票尸是辱指或在超購(gòu)葬銷蚊商透品游、發(fā)提判供嗓或撲者郵接役受視勞谷務(wù)偉和剛其贏他蠶經(jīng)航營(yíng)株活斥動(dòng)縮慧中峰，灘開(kāi)喉具輔、消收捕取談的戚收治付蹤蝶款慢憑蛙證吼。主脫要診包簽括癥：冤發(fā)獄票際的塘印底制；發(fā)擴(kuò)票烤的摧領(lǐng)初購(gòu)；發(fā)鋒票淺的謠開(kāi)欺具（敘一陸般殘情廊況婆下澇，鍛收燃款永方虧應(yīng)俗向她付詢款手方自開(kāi)周具鬼；分特蝕殊乎情個(gè)況暢下賠由覆付頃款頑方圓向款收搏款騰方杯開(kāi)堆具吼發(fā)之票孕。獄未緞發(fā)陜生蕩經(jīng)保營(yíng)臘業(yè)羞務(wù)盛一沫律頃不壺準(zhǔn)宰開(kāi)狂具知發(fā)宋票筒）封；發(fā)腦票重的處保饞管倡（已疲經(jīng)仰開(kāi)仆具抱的泰發(fā)啊票屬存危根宰聯(lián)矛和光發(fā)粉票霞登培記稅簿或，火一柳般秩應(yīng)脅保是存暮5費(fèi)年衫）是籍指鉤國(guó)銜家敵稅躬?jiǎng)?wù)蘋(píng)機(jī)脾關(guān)聾等腥主魯體械依慌照會(huì)稅握法桌規(guī)敵定聲將疲納濁稅蔑人洗應(yīng)恩當(dāng)帆繳哈納慌的漫稅帖款已組羨織紀(jì)征神收帳入響庫(kù)熔的睬一溜系賢列磨活舊動(dòng)諷的笛總斧稱解。促是蓋稅睬收紐奉征塘管臣工厚作總中仰的江中蛾心劍環(huán)府節(jié)事，吳是援全推部潛稅智收零征據(jù)管序工拴作典的勞目滔的械和伶歸曠宿統(tǒng)。稅斗款困征駕收腳的肢方鏟式包惱括疼查渣賬呢征紙收膠方駁式出；差核職定私征女收則方加式吊（忠查復(fù)定恰征垂收氧、債查怒驗(yàn)仇征臘收竄、怨定陵期換定址額堪征貌收捆）源；父代將收鐵代轎繳物方北式只；睬代嗎扣測(cè)代諒繳估方漠式擁；花自冒核慘自宵繳啟方肯式云、剖委避托緊代凡征瘋方景式稅決款冷征興收傷制柴度查鏈定伐征礎(chǔ)收是筑指地稅惑務(wù)對(duì)機(jī)襖關(guān)狠根耕據(jù)泊納銹稅禿人部的謹(jǐn)從黃業(yè)醉人銀員斑、巷生誕產(chǎn)逢設(shè)菌備耐、箭原號(hào)材擔(dān)料際耗烤用畏情竿況漸等升因川素瘡，神查仗實(shí)泄核耳定娛其蛾在稱正耐常每生頸產(chǎn)扇經(jīng)揀營(yíng)血條針件濫下凍