注册税务师考试大纲《税法二》.docx

1、注册税务师考试大纲税法二_L_爢_h馽_|馽_?砡鮛?;?黧B?韖z?娐鼳j_鈏_胈q鋉*userprops propname KSOProductBuildVerproptype30staticval 2052-9.1.0.4715*xmlnstbl xmlns1 deftab420ftnbjaenddoctrackmoves0trackformatting1donotembedsysfont1relyonvml0donotembedlingdata1grfdocevents0validatexml0showplaceholdtext0ignoremixedcontent0saveinval

2、idxml0showxmlerrors0formshadeannotprothorzdocdgmargindghspace180dgvspace156dghorigin1800dgvorigin1440dghshow0dgvshow2jcompresslnongridviewkind1viewscale100splytwnineftnlytwninehtmautspuseltbalnalntblindlytcalctblwdlyttblrtgrlnbrkrulenobrkwrptblsnaptogridincellallowfieldendselwrppunctasianbrkrulersid

3、root1518119stylelockstylelockenforcedstylelockbackcompnewtblstyrulsnogrowautofitutinl *fchars !),.:3b?7d”、。】！），：；？*lchars (7b“【（￥fet0*wgrffmtfilter 013filfomacatclnup0*background shp*shpinstshpleft0shptop0shpright0shpbottom0shpfhdr0shpbxmarginshpbxignoreshpbymarginshpbyignoreshpwr0shpwrk0shpfblwtxt1

4、shpz0shplid1025spsn shapeTypesv 1spsn fFlipHsv 0spsn fFlipVsv 0spsn fLockRotationsv 0spsn fLockAspectRatiosv 0spsn fLockVerticiessv 0spsn fLockTextsv 0spsn fLockAgai 010*shptop135shpright9390shpbottom840shpfhdr0shpbxpageshpbxignoreshpbypageshpbyignoreshpwr3shpwrk0shpfblwtxt0shpz0shplid2050spsn shape

5、Typesv 75spsn fFlipHsv 0spsn fFlipVsv 0spsn pibsv pictpicscalex100picscaley100piccropl0piccropr0piccropt0piccropb0picw13388pich1244picwgoal7590pichgoal705pngblipbliptag987389862*blipuid 3ada5fa616a17a79df6c39d93ac90628bin484 塒NG_IHDR_鷂_/_勼?_獻DATx_碓_ _1揽鐀剜3_蛕?砡_?p_(_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_

6、亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !p_謓_諮26_IEND瓸倉spsn pibFlagssv 2spsn fLinesv 0spsn posrelhsv 1spsn posrelvsv 1spsn fBehindDocumentsv 0spsn fPseudoInlinesv 0spsn fLayoutInCellsv 1shprsl

7、tparpardql li0ri0widctlparpvpgphpgposx1799posy134dxfrtext180dfrmtxtx180dfrmtxty0wraparoundaspalphaaspnumfaautoadjustrightrin0lin0itap0 pictpicscalex100picscaley100piccropl0piccropr0piccropt0piccropb0picw13388pich1244picwgoal7590pichgoal705wmetafile8bliptag987389862*blipuid 3ada5fa616a17a79df6c39d93a

8、c90628bin7404 _v_H_H_&_哶WMFC_4餩_d_d_l_鵢_._O_W_ EMF_d_ _X_餩_鈅_ _F_,_ _EMF+_累_F_繽_確_EMF+_$_0_?!_累_塒NG_IHDR_鷂_/_勼?_獻DATx_碓_ _1揽鐀剜3_蛕?砡_?p_(_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_

9、0?_亜筄糦H_榹_ B儡?$_探_ !p_謓_諮26_IEND瓸俖_$_累_4_縚_縚_鼵_B_砡_? 麮_砡_? ;B!_b_Q_鵢_._鷂_/_P_0_繽_ _蘝鷂_/_(_鷂_/_ _ ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 繪_d_鵢_._鷂_/_)_猒_?_?_ F_EMF+_/_鷂_A_ _蘝/_鷂_/_鷂_(_鷂_/_ _ ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?

10、 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 繽_ _parrtlchfcs1 af0 ltrchfcs0 insrsid7358786charrsid5835090 _par footerl ltrpar pardplain ltrpars17ql li0ri0nowidctlpartqctx4153tqrtx8306wrapdefaultaspalphaaspnumfaautonosnaplinegridadjustrightrin0lin0itap0 rtlchfcs1 af0afs20alang1025 ltrchfcs0 fs18lang1033langfe2

11、052kerning2lochaf0hichaf0dbchaf13cgridlangnp1033langfenp2052 rtlchfcs1 af0 ltrchfcs0 insrsid5835090 _par footerr ltrpar pardplain ltrpars17qc li0ri0nowidctlpartqctx4153tqrtx8306wrapdefaultaspalphaaspnumfaautonosnaplinegridadjustrightrin0lin0itap0pararsid7358786 rtlchfcs1 af0afs20alang1025 ltrchfcs0

12、fs18lang1033langfe2052kerning2lochaf0hichaf0dbchaf13cgridlangnp1033langfenp2052 rtlchfcs1 af0 ltrchfcs0 lang1024langfe1024noproofinsrsid5835090 shp*shpinstshpleft1800shptop15135shpright9390shpbottom15840shpfhdr0shpbxpageshpbxignoreshpbypageshpbyignoreshpwr3shpwrk0shpfblwtxt0shpz1shplid2051spsn shape

13、Typesv 75spsn fFlipHsv 0spsn fFlipVsv 0spsn pibsv pictpicscalex100picscaley100piccropl0piccropr0piccropt0piccropb0picw13388pich1244picwgoal7590pichgoal705pngblipbliptag987389862*blipuid 3ada5fa616a17a79df6c39d93ac90628bin484 塒NG_IHDR_鷂_/_勼?_獻DATx_碓_ _1揽鐀剜3_蛕?砡_?p_(_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_

14、亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !p_謓_諮26_IEND瓸倉spsn pibFlagssv 2spsn fLinesv 0spsn posrelhsv 1spsn posrelvsv 1spsn fBehindDocumentsv 0spsn fPseudoInlinesv 0spsn fLayoutInCellsv 1shprsl

15、tparpardql li0ri0widctlparpvpgphpgposx1799posy15134dxfrtext180dfrmtxtx180dfrmtxty0wraparoundaspalphaaspnumfaautoadjustrightrin0lin0itap0 pictpicscalex100picscaley100piccropl0piccropr0piccropt0piccropb0picw13388pich1244picwgoal7590pichgoal705wmetafile8bliptag987389862*blipuid 3ada5fa616a17a79df6c39d9

16、3ac90628bin7404 _v_H_H_&_哶WMFC_4餩_d_d_l_鵢_._O_W_ EMF_d_ _X_餩_鈅_ _F_,_ _EMF+_累_F_繽_確_EMF+_$_0_?!_累_塒NG_IHDR_鷂_/_勼?_獻DATx_碓_ _1揽鐀剜3_蛕?砡_?p_(_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫硱_0?_亜筄糦H_榹_ B儡?$_探_ !頮o_抇_鎊_ 恄0鲏7_I_s痏_H_橕臎?棺_$_蘿馔B_ 儡隷_?駀!_ 顄_s焫

17、硱_0?_亜筄糦H_榹_ B儡?$_探_ !p_謓_諮26_IEND瓸俖_$_累_4_縚_縚_鼵_B_砡_? 麮_砡_? ;B!_b_Q_鵢_._鷂_/_P_0_繽_ _蘝鷂_/_(_鷂_/_ _ ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 繪_d_鵢_._鷂_/_)_猒_?_?_ F_EMF+_/_鷂_A_ _蘝/_鷂_/_鷂_(_鷂_/_ _ ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?

18、 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 繽_ _parrtlchfcs1 af0 ltrchfcs0 insrsid7358786charrsid5835090 _par headerf ltrpar pardplain ltrpars16qj li0ri0nowidctlparbrdrtbrdrnonebrsp20 brdrlbrdrnonebrsp80 brdrbbrdrnonebrsp20 brdrrbrdrnonebrsp80 tqctx4153tqrtx8306wrapdefaultaspalphaaspnumfaautonosnaplinegrid

19、adjustrightrin0lin0itap0 rtlchfcs1 af0afs20alang1025 ltrchfcs0 fs18lang1033langfe2052kerning2lochaf0hichaf0dbchaf13cgridlangnp1033langfenp2052 rtlchfcs1 af0 ltrchfcs0 insrsid5835090 _par footerf ltrpar pardplain ltrpars17ql li0ri0nowidctlpartqctx4153tqrtx8306wrapdefaultaspalphaaspnumfaautonosnapline

20、gridadjustrightrin0lin0itap0 rtlchfcs1 af0afs20alang1025 ltrchfcs0 fs18lang1033langfe2052kerning2lochaf0hichaf0dbchaf13cgridlangnp1033langfenp2052 rtlchfcs1 af0 ltrchfcs0 insrsid5835090 _par *pnseclvl1pnucrmpnstart1pnindent720pnhang pntxta dbch .*pnseclvl2pnucltrpnstart1pnindent720pnhang pntxta dbch

21、 .*pnseclvl3pndecpnstart1pnindent720pnhang pntxta dbch .*pnseclvl4pnlcltrpnstart1pnindent720pnhang pntxta dbch )*pnseclvl5pndecpnstart1pnindent720pnhang pntxtb dbch (pntxta dbch )*pnseclvl6pnlcltrpnstart1pnindent720pnhang pntxtb dbch (pntxta dbch )*pnseclvl7pnlcrmpnstart1pnindent720pnhang pntxtb dbc

22、h (pntxta dbch )*pnseclvl8pnlcltrpnstart1pnindent720pnhang pntxtb dbch (pntxta dbch )*pnseclvl9pnlcrmpnstart1pnindent720pnhang pntxtb dbch (pntxta dbch )pardplain ltrparqc li0ri0sb156sl312slmult1nowidctlparwrapdefaultaspalphafaautonosnaplinegridadjustrightrin0lin0itap0lisb50pararsid5835090 rtlchfcs1 af0afs20alang1025 ltrchfcs0 fs21lang1033langfe2052kerning2lochaf0hichaf0dbchaf13cgridlangnp1033langfenp2052 rtlchfcs1 abaf0afs21 ltrchfcs0 blochaf38hichaf13dbchaf38insrsid7358786charrsid5835090 hichaf13dbchaf38lochf38 2014rtlchfcs1 abaf0afs21 ltrchfcs0