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<P>　　适å�ˆç”·å£«¾cÕdž‹åQšå†…敛的ç”äh€§ã€?日常打ç�†åQšä‹É用中性å��òq²çš„å�‘惔å�¯ä»¥éš�æ„�造型ã€?</P><img src ="http://m.tkk7.com/qq13367612/aggbug/17419.html" width = "1" height = "1" /><br><br><div align=right><a style="text-decoration:none;" href="http://m.tkk7.com/qq13367612/" target="_blank">Sung</a> 2005-10-30 12:29 <a href="http://m.tkk7.com/qq13367612/articles/17419.html#Feedback" target="_blank" style="text-decoration:none;">å�‘表评论</a></div>]]></description></item><item><title>12个关于现行个人所得税的知识问½{?</title><link>http://m.tkk7.com/qq13367612/articles/16003.html</link><dc:creator>Sung</dc:creator><author>Sung</author><pubDate>Fri, 14 Oct 2005 03:52:00 GMT</pubDate><guid>http://m.tkk7.com/qq13367612/articles/16003.html</guid><wfw:comment>http://m.tkk7.com/qq13367612/comments/16003.html</wfw:comment><comments>http://m.tkk7.com/qq13367612/articles/16003.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://m.tkk7.com/qq13367612/comments/commentRss/16003.html</wfw:commentRss><trackback:ping>http://m.tkk7.com/qq13367612/services/trackbacks/16003.html</trackback:ping><description><![CDATA[全国人大法律委员会ã€�胦¾l�委员会和常委会法工委三部门ž®†å°±å·¥è–ª¾cÖM¸ªäººæ‰€å¾—税起å¾�ç‚šw—®é¢˜ï¼Œä¸¾è¡Œç«‹æ³•å�¬è¯�会å�¬å�–æ„�è§�å’Œå»ø™®®ã€‚我国个人所得税¾U³ç¨Žäººæœ‰äº›ä»€ä¹ˆä¹‰åŠ¡ï¼Ÿä½•ç§�情况å�¯ä»¥å…�税åQŸæ€Žæ ·¼‹®å®šå·¥èµ„ã€�薪金所得的应纳½EŽæ‰€å¾—é¢�åQŸçŽ°è¡?00元的起å¾�ç‚ÒŽ˜¯å¦‚何¼‹®å®šçš„？如何计算¾U³ç¨Žé¢�？为此æ��ä¾›12个关于现行个人所得税的知识问½{”，以帮助大家进一步了解个人所得税的相关知识。 Â?BR> <BR> <BR> <BR> <BR> <BR> <BR><BR>　1.我国个ä�h所得税的å¾�立和演å�˜ä¸ªä�h所得税是对个ä�h(å�Œ™‡ªç„¶ä�h)å�–得的应½EŽæ‰€å¾—å¾�收的一¿U�税ã€?950òq´æ”¿åŠ¡é™¢å…¬å¸ƒçš„《税政实施è¦�则》中åQŒå°±æ›‘Öˆ—举有对个人所得课½EŽçš„½EŽç§�åQŒå½“时定å��äؓ“薪金报酬所得税â€�。但ç”׃ºŽæˆ‘国生äñ”力和人å�‡æ”¶å…¥æ°´åã^低，实行低工资制åQŒè™½ç„¶ç«‹äº†ç¨Ž¿U�，å�´ä¸€ç›´æ²¡æœ‰å¼€å¾�。直è‡?980òq´ä»¥å�Žï¼Œä¸ÞZº†é€‚应我国对内æ�žæ´»ã€�对外开攄¡š„政策åQŒæˆ‘国æ‰�相应制定了《中å�Žä�h民共和国个ä�h所得税法》《中å�Žä�h民共和国城乡个体工商业户所得税暂行æ�¡ä¾‹ã€‹ä»¥å�Šã€Šä¸­å�Žä�h民共和国个ä�h收入调节½EŽæš‚è¡Œæ�¡ä¾‹ã€‹ã€‚上˜qîC¸‰ä¸ªç¨Žæ”¶æ³•å¾‹ã€�法规å�‘布实施以å�Žï¼Œå¯¹äºŽè°ƒèŠ‚个ä�h收入水åã^ã€�增加国家胦政收入ã€�促˜q›å¯¹å¤–ç»�‹¹ŽæŠ€æœ¯å�ˆä½œä¸Žäº¤æµ�起到了积æž�作用，但也暴露å‡ÞZ¸€äº›é—®é¢˜ï¼Œä¸»è¦�是按内外个ä�h分设两套½EŽåˆ¶ã€�税政执行ä¸�¾lŸä¸€ã€�税负ä¸�够å�ˆç�†ã€‚äؓ了统一½EŽæ”¿ã€�å…¬òq³ç¨Žè´Ÿã€�规范税åˆÓž¼Œ1993òq´ç¬¬å…«å±Šå…¨å›½äººæ°‘代表大会常务委员会第四次会议通过òq¶å�‘布了æ–îC¿®æ”¹çš„《中å�Žä�h民共和国个ä�h所得税法》，国务院é…�套å�‘布了《中å�Žä�h民共和国个ä�h所得税法实施æ�¡ä¾‹ã€‹ï¼Œè§„定è‡?994òq?æœ?æ—¥è“v施行ã€?BR><BR>　　2. 个ä�h所得税的纳½EŽä¹‰åŠ¡ä�h有哪些？他们å�„负什么纳½EŽä¹‰åŠ¡ï¼Ÿæ ÒŽ�®ä¸ªä�h所得税法的规定åQŒä¸ªäººæ‰€å¾—税的纳½EŽä¹‰åŠ¡ä�h分äØ“å±…æ°‘¾U³ç¨Žäººå’Œé�žå±…民纳½EŽä�h两类。在中国境内有ä½�所åQŒæˆ–者无ä½�所而在境内居ä½�满一òq´çš„个ä�håQŒäØ“å±…æ°‘¾U³ç¨Žäººï¼›åœ¨ä¸­å›½å¢ƒå†…æ— ä½�所å�ˆä¸�å±…ä½�或者无ä½�所而在境内居ä½�ä¸�满一òq´çš„个ä�håQŒäØ“é�žå±…民纳½EŽä�h。居民纳½EŽä�håQŒåº”当负无é™�¾U³ç¨Žä¹‰åŠ¡åQŒå�³å…¶ä»Žä¸­å›½å¢ƒå†…和境外å�–得的所得，å�‡åº”按照½EŽæ³•è§„定在中国缴¾U³ä¸ªäººæ‰€å¾—税åQ›é�žå±…æ°‘¾U³ç¨Žäººï¼Œå�ªè´Ÿæœ‰é™�¾U³ç¨Žä¹‰åŠ¡åQŒå�³å�ªå°±ä»Žä¸­å›½å¢ƒå†…å�–得的所得，按照½EŽæ³•è§„定¾~´çº³ä¸ªä�h所得税ã€?BR><BR>　　3.个ä�hå�–得哪些所得应当缴¾U³ä¸ªäººæ‰€å¾—税åQŸæˆ‘国个人所得税实行分类å¾�税制度。税法规定的应税所得共11™å¹ï¼Œå…·ä½“包括åQšå·¥èµ„ã€�薪金所得；个体工商æˆïLš„生äñ”ã€�ç»�è�¥æ‰€å¾—；对ä¼�事业å�•ä½�的承包ç»�è�¥ã€�承¿UŸç»�è�¥æ‰€å¾—；力_Š¡æŠ¥é…¬æ‰€å¾—ï¼›½E‰K…¬æ‰€å¾—；特许æ�ƒä‹É用费所得；利æ�¯ã€�è‚¡æ�¯ã€�红利所得；财äñ”¿UŸèµ�所得；财äñ”转让所得；å�¶ç„¶æ‰€å¾—ï¼›¾l�国务院财政部门¼‹®å®šå¾�税的其他所得ã€?BR><BR>　　4.什么是工资ã€�薪金所得？工资ã€�薪金所得，是指个ä�hå› ä“Qè�Œæˆ–å�—雇而å�–得的工资ã€�薪金ã€�奖金ã€�å¹´¾lˆåŠ è–ªã€�劳动分¾U¢ã€�æÓ|è´´ã€�补贴以å�Šä¸Žä»»è�Œæˆ–å�—雇有关的其他所得。其中，奖金是指一般æ„�义的奖金åQŒä¸�包括个ä�h因在¿U‘å­¦ã€�教肌Ӏ�技术等斚w�¢æœ‰å�‘明创造æˆ�果而å�–得的奖金åQ›æÓ|è´´ã€�补贴是指由ä¼�业ã€�å�•ä½�å�‘¾l™ä¸ªäººçš„‹z¥è„“ã€�è¡¥è´ß_¼Œä¸�包括国务院规定å…�纳个ä�h所得税的补贴ã€�æÓ|è´´ã€?BR><BR>　　5.个ä�hå�–得哪些所得å�¯ä»¥å…�¾U³ä¸ªäººæ‰€å¾—税åQŸæˆ‘国个人所得税å‡�å…�½EŽæ”¿½{–是从严控制的，目å‰�主è¦�å‡�å…�½EŽé¡¹ç›®åŒ…括：çœ�ã€�部和军¾U§ä»¥ä¸Šå�•ä½�以å�Šå¤–国和国际¾l„织é¢�å�‘的科学ã€�教育等斚w�¢çš„奖金，è§�义勇äؓ奖金或奖å“�ç­‰åQ›å›½å€ºå’Œå›½å®¶å�‘行的金èž�债券利æ�¯åQ›æŒ‰ç…§å›½å®¶è§„定å�‘¾l™çš„补脓ã€�æÓ|è´ß_¼›¼›�利è´�V€�抚æ�¤é‡‘ã€�æ•‘‹¹Žé‡‘åQ›ä¿�险赔‹Æ¾ï¼›å†›ä�hçš„è�{业费ã€�å¤�员费åQ›æŒ‰ç…§å›½å®¶ç»Ÿä¸€è§„定å�‘ç»™òq²éƒ¨ã€�è�Œå·¥çš„安家è´�V€�退è�Œè´¹ã€�退休工资ã€�离休工资ã€�离休生‹z»è¡¥åŠ©è´¹åQ›å�•ä½�和个ä�h按照规定的比例缴¾U³çš„ä½�房公积金ã€�医疗ä¿�险金ã€�基本养è€�ä¿�险金åQŒå¤±ä¸šä¿�险费åQ›ä¸ªäºø™�{让自用唯一的家庭生‹zÈ�”¨æˆ¿å�–得的所得以å�ŠåŸŽé•‡å±…民按照国家规定标准å�–得的拆è¿�è¡¥å�¿‹Æ¾ï¼›å�„国é©Õd�Žä½‰K¦†ã€�领事馆的外交代表ã€�领事官员和其他人员的所得；以å�Š¾l�国务院财政部门批准å…�税的其他所得ã€?BR><BR>　　6.æ��èµ ¾l™æ•™è‚²å’Œå…¶ä»–½C¾ä¼šå…¬ç›Šäº‹ä¸šçš„所得，是å�¦å�¯ä»¥å…�税åQŸæ ¹æ�®æˆ‘国国情åƈå�‚照国际惯例åQŒä¸ªäººæ‰€å¾—税法明¼‹®è§„定：个ä�hå�‘教育事业和其他公益事业的æ��赠款™å¹ï¼Œåº”在计å¾�个ä�h所得税时予以扣除。其中，个ä�h通过中国境内的社会团体ã€�国家机兛_�‘教育和其他社会公益事业以å�Šé�­å�—严é‡�自然ç�¾å®›_œ°åŒºã€�è‚÷困地区的æ��èµ åQŒå�¯ä»¥ä»Žå…¶åº”¾U³ç¨Žæ‰€å¾—é¢�中扣é™?0%åQ›ä¸ªäººå�‘农æ�‘义务教育的æ��赠准予从应纳½EŽæ‰€å¾—é¢�中全部扣除。由于我国个人所得税实行分类所得税åˆÓž¼Œå› æ­¤åQŒå±žå“ªé¡¹æ‰€å¾—æ��èµ çš„åQŒå°±ä»Žé‚£™å¹åº”¾U³ç¨Žæ‰€å¾—é¢�中扣除æ��赠款™å¹ï¼Œç„¶å�ŽæŒ‰é€‚用½EŽçŽ‡è®¡ç®—¾~´çº³ä¸ªä�h所得税ã€?BR><BR>　　7.怎样¼‹®å®šå·¥èµ„ã€�薪金所得的应纳½EŽæ‰€å¾—é¢�åQŸæˆ‘国个人所得税是实行分¾cÕd¾�½EŽåˆ¶åº¦ï¼Œòq‰™‡‡å�–分™å¹è®¡½Ž—å‡�除费用的办法。其中，对于工资ã€�薪金所得，在计½EŽæ—¶åº”å‡�除生计费和必è¦�费用两部分。我国是区别居民与é�žå±…æ°‘ã€�境外所得与境内所得，分别å‡�除费用æ�¥è®¡½Ž—应¾U³ç¨Žæ‰€å¾—é¢�。对我国城镇居民个ä�hæ¯�月工资ã€�薪金收入，以综å�ˆæ‰£é™?00元费用å�Žçš„工薪收入作为应¾U³ç¨Žæ‰€å¾—é¢�åQ›å¯¹åœ¨ä¸­å›½å¢ƒå†…的外ç±�¾U³ç¨Žäººï¼Œåœ¨æ¯�月å‡�é™?00元费用基¼‹€ä¸Šï¼Œå†�å‡�除附加费ç”?200元，å‡�除å�Žçš„工资ã€�薪金收入作为应¾U³ç¨Žæ‰€å¾—é¢�ã€?BR><BR>　　8.现行个ä�h所得税法äؓ什么将工资ã€�薪金所得的费用å‡�除é¢�定ä¸?00元？ž®†å·¥èµ„ã€�薪金所得的费用å‡�除é¢�定ä¸?00元，是出于以下三点考虑åQ?1)1993òq´ä¿®è®¢å‰�原个人所得税法规定的费用å‡�除标准ž®±æ˜¯æ¯�月800元，ä¿�æŒ�ä¸�å�˜æœ‰åˆ©äºŽç»´æŠ¤ç¨Žæ³•çš„½E›_®šæ€§ã€?2)当时中国公民的工资ã€�薪金收入æ¯�月达åˆ?00元的òq¶ä¸�多，æ�®ç»Ÿè®¡ï¼Œ1992òq´è�Œå·¥å¹´å�‡æœˆå·¥èµ„ä¸?24元，1993òq´äØ“270元。对­‘…过800元的收入å¾�税åQŒä½“çŽîCº†è°ƒèŠ‚高收入的立法¾_„¡¥žã€?3)ž®†å·¥èµ„ã€�薪金所得的费用å‡�除é¢�定ä¸?00元体çŽîCº†ä¸€å®šçš„å‰�瞻性。鉴于当时工资制度改é�©ã€�ä½�æˆÑ�€�医疗ã€�ä¿�险等制度的改é�©éƒ½ž®†é™†¾l­åˆ°ä½�，我国居民的收入水òq³ä¼šæœ‰æ‰€æ��高åQŒä¸ªäººç”Ÿ‹zÀL”¯å‡ºé¡¹ç›®ä¼šæœ‰æ‰€å¢žåŠ åQŒæ¶ˆè´ÒŽ°´òq³ä¹Ÿä¼šé€�æ¸�æ��高åQŒå› æ­¤è§„定æ¯�月扣é™?00元是适宜的ã€?BR><BR>　　9.个ä�h所得税讄¡½®äº†å‡ ¾cÈ�¨ŽçŽ‡ï¼Ÿæˆ‘国的个人所得税法根æ�®åº”½EŽæ‰€å¾—项目的ä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src ="http://m.tkk7.com/qq13367612/aggbug/16003.html" width = "1" height = "1" /><br><br><div align=right><a style="text-decoration:none;" href="http://m.tkk7.com/qq13367612/" target="_blank">Sung</a> 2005-10-14 11:52 <a href="http://m.tkk7.com/qq13367612/articles/16003.html#Feedback" target="_blank" style="text-decoration:none;">å�‘表评论</a></div>]]></description></item><item><title>癑֮¶å§?/title><link>http://m.tkk7.com/qq13367612/articles/16042.html</link><dc:creator>Sung</dc:creator><author>Sung</author><pubDate>Tue, 13 Sep 2005 04:48:00 GMT</pubDate><guid>http://m.tkk7.com/qq13367612/articles/16042.html</guid><wfw:comment>http://m.tkk7.com/qq13367612/comments/16042.html</wfw:comment><comments>http://m.tkk7.com/qq13367612/articles/16042.html#Feedback</comments><slash:comments>0</slash:comments><wfw:commentRss>http://m.tkk7.com/qq13367612/comments/commentRss/16042.html</wfw:commentRss><trackback:ping>http://m.tkk7.com/qq13367612/services/trackbacks/16042.html</trackback:ping><description><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial">1</SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ�?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><SPAN style="mso-spacerun: yes">  </SPAN>2</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: 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mso-bidi-font-family: Arial">½E?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>32</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ›?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>33</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è¢?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>34</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é‚?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>35</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è®?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>36</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å‚?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>37</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ²?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>38</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ›?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>39</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å½?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>40</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å�?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><BR>41</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è‹?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>42</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å�?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>43</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è’?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>44</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è”?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>45</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è´?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>46</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ä¸?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>47</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">™ì?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>48</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è–?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>49</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å�?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>50</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é˜?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><BR>51</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ä½?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>52</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ½?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>53</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ�?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>54</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æˆ?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>55</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å¤?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>56</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é’?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>57</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ±?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>58</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ç”?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>59</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ä»?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>60</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å§?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><BR>61</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">èŒ?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>62</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ–?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>63</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">çŸ?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>64</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å§?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>65</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">è°?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>66</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å»?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>67</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é‚?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>68</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ç†?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>69</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é‡?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>70</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é™?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><BR>71</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">éƒ?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>72</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å­?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>73</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ç™?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>74</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å´?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>75</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">åº?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>76</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ¯?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>77</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é‚?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>78</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">¿U?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>79</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ±?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>80</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å�?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><BR>81</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">™å?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>82</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ä¾?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>83</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é‚?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>84</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">å­?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>85</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é¾?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>86</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ä¸?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>87</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ŒD?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>88</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ›?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>89</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é’?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>90</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ±?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN lang=EN-US><BR>91</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">ž®?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>92</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">é»?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN style="mso-spacerun: yes"> </SPAN><SPAN lang=EN-US>93</SPAN></SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial; mso-bidi-font-family: Arial">æ˜?/SPAN><SPAN style="FONT-SIZE: 11.5pt; FONT-FAMILY: Arial"> <SPAN 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