jiezhi6yue13ri，quanshengda、zhongxingshuikukeyongshuizongliang40.48yilifangmi，chuliangchongzuyoubaozheng，anzhao6yuediqianwuyouxiaojiangyudezuibuliyinsukaolv，kefangshui7yilifangmiyongyukanghanguangai；nanshuibeitiaozhongxiangongcheng、dazhongxingshuikujihedaogongshuizhengchang，dixiashuiyuanjiaochongpei，nenggoumanzukanghanxuqiu。5yuexiaxunyilai，duiquansheng98.72wanyannongtianjiansheguangaijijinghe56.85wanxiangguanpaigouqushebeijinxingquanmianpaizha，jishixiufusunhuaisheshi，quebaokanghanguangaixuyao。shengcaizhengjinqizhuanmenanpai3000wankanghanzhuanxiangzijin，zhichigedikaizhankanghangongzuo。

　　yangxingganranzhe3，nv，1sui，juzhuyutianjinshihedongquxiangyangloujie，xifeiguankongrenyuanshaizhafaxian，9yue7ricaijibiyanshizi，jingjiancezhongxinjiance，jieguochengyangxing，weixinguanfeiyanquezhenbingli（qingxing）。　　中央要求谋划新一轮财税改革，税制改革是重头戏，未来增值税、消费税、个税等主要税种还将有进一步改革举措。笔者呼吁，在税收征管不断强化的同时，为促进企业、个人实际税负维持在合理水平，未来税制改革应当统筹考虑降低名义税率。

　(　)　(　)在(zai)金(jin)圣(sheng)叹(tan)看(kan)来(lai)，(，)《(《)水(shui)浒(hu)》(》)整(zheng)体(ti)结(jie)构(gou)精(jing)严(yan)；(；)每(mei)个(ge)段(duan)落(luo)自(zi)成(cheng)章(zhang)法(fa)，(，)同(tong)时(shi)又(you)自(zi)然(ran)成(cheng)为(wei)整(zheng)体(ti)结(jie)构(gou)的(de)组(zu)成(cheng)部(bu)分(fen)；(；)叙(xu)事(shi)过(guo)程(cheng)中(zhong)每(mei)个(ge)细(xi)节(jie)之(zhi)间(jian)存(cun)在(zai)呼(hu)应(ying)关(guan)系(xi)，(，)而(er)在(zai)整(zheng)齐(qi)中(zhong)又(you)包(bao)含(han)着(zhe)无(wu)穷(qiong)变(bian)化(hua)。(。) 「さわりたいけどcまださわらない方がいいと思う。一度にいろんなことやると刺激が強すぎる」　　hebeishenggongantingfutingchang shiguizhong：tangshanlubeiqumoushaokaodiandarenanjianfashengyihou，shengwei、shengzhengfuhegonganbugaoduzhongshi，yaoqiuwomenxunsuzhaqingquanan，yifayanchengfanzui。weilezuidaxiandudipaichukenengcunzaideganraoyinsu，quebaoyangeguifanzhifa，zhashenzhatoufanzuishishi，shenggongantingyifazhidinglangfanggonganjiguanyidiguanxia，bingcongquanshengchoutiaojingganjinglicanyuanjiandezhenban。

　　当然，就军事外交层面来说，本来关系好的，要搞联合军演、反恐合作的，互相交流战法、军工贸易的，自然也可以在香会这个场合多多交流，甚至来一次“找啊找啊找朋友，找到一个好朋友，敬个礼啊，握握手”。　(　)　(　)上(shang)述(shu)风(feng)险(xian)事(shi)件(jian)集(ji)中(zhong)反(fan)映(ying)出(chu)中(zhong)小(xiao)银(yin)行(xing)艰(jian)难(nan)的(de)经(jing)营(ying)现(xian)状(zhuang)。(。)总(zong)结(jie)来(lai)看(kan)，(，)中(zhong)小(xiao)银(yin)行(xing)整(zheng)体(ti)呈(cheng)“(“)量(liang)多(duo)质(zhi)弱(ruo)”(”)的(de)特(te)点(dian)，(，)较(jiao)国(guo)有(you)大(da)行(xing)和(he)股(gu)份(fen)行(xing)而(er)言(yan)，(，)中(zhong)小(xiao)银(yin)行(xing)盈(ying)利(li)能(neng)力(li)普(pu)遍(bian)较(jiao)弱(ruo)，(，)抗(kang)风(feng)险(xian)能(neng)力(li)较(jiao)低(di)，(，)风(feng)险(xian)抵(di)补(bu)能(neng)力(li)弱(ruo)，(，)且(qie)高(gao)风(feng)险(xian)机(ji)构(gou)聚(ju)集(ji)。(。)根(gen)据(ju)央(yang)行(xing)公(gong)布(bu)的(de)2(2)0(0)2(2)2(2)年(nian)四(si)季(ji)度(du)金(jin)融(rong)机(ji)构(gou)评(ping)级(ji)结(jie)果(guo)，(，)高(gao)风(feng)险(xian)银(yin)行(xing)3(3)4(4)6(6)家(jia)，(，)城(cheng)商(shang)行(xing)、(、)农(nong)合(he)机(ji)构(gou)（(（)包(bao)括(kuo)农(nong)商(shang)行(xing)、(、)农(nong)合(he)行(xing)、(、)农(nong)村(cun)信(xin)用(yong)社(she)）(）)和(he)村(cun)镇(zhen)银(yin)行(xing)的(de)数(shu)量(liang)分(fen)别(bie)为(wei)1(1)6(6)家(jia)、(、)2(2)0(0)2(2)家(jia)和(he)1(1)1(1)2(2)家(jia)，(，)占(zhan)比(bi)高(gao)达(da)9(9)5(5).(.)4(4)%(%)。(。)中(zhong)小(xiao)银(yin)行(xing)一(yi)方(fang)面(mian)资(zi)产(chan)质(zhi)量(liang)偏(pian)差(cha)，(，)城(cheng)商(shang)行(xing)、(、)农(nong)商(shang)行(xing)的(de)不(bu)良(liang)贷(dai)款(kuan)率(lv)分(fen)别(bie)为(wei)1(1).(.)9(9)0(0)%(%)和(he)3(3).(.)2(2)5(5)%(%)，(，)高(gao)于(yu)商(shang)业(ye)银(yin)行(xing)的(de)平(ping)均(jun)水(shui)平(ping)（(（)1(1).(.)6(6)2(2)%(%)）(）)；(；)另(ling)一(yi)方(fang)面(mian)，(，)能(neng)够(gou)承(cheng)担(dan)损(sun)失(shi)的(de)自(zi)有(you)资(zi)金(jin)较(jiao)少(shao)，(，)资(zi)本(ben)充(chong)足(zu)率(lv)显(xian)著(zhu)低(di)于(yu)国(guo)有(you)大(da)行(xing)和(he)股(gu)份(fen)行(xing)。(。)

　　详细剖析两个企业补税案例，也能一定程度上消除上述担忧。枝江酒业之所以被要求补缴8500万元消费税，直接原因是审计部门发现问题，税务部门据此执行。

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蔡德霖