{"id":4937,"date":"2026-03-10T10:10:53","date_gmt":"2026-03-10T03:10:53","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4937"},"modified":"2026-03-10T10:10:53","modified_gmt":"2026-03-10T03:10:53","slug":"nhan-lam-bao-cao-thue-so-sach-ke-toan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/nhan-lam-bao-cao-thue-so-sach-ke-toan\/","title":{"rendered":"\u6211\u4eec\u63d0\u4f9b\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\u3002"},"content":{"rendered":"

\u8058\u8bf7\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\u673a\u6784\u662f\u5e2e\u52a9\u4f01\u4e1a\u4fdd\u6301\u8d22\u52a1\u900f\u660e\u5ea6\u5e76\u4e25\u683c\u9075\u5b88\u6cd5\u89c4\u7684\u5173\u952e\u89e3\u51b3\u65b9\u6848\u3002 <\/span>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a>. \u5728\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u548c\u4eba\u5de5\u667a\u80fd\u8fdb\u884c\u68c0\u67e5\u7684\u80cc\u666f\u4e0b\uff0c\u62e5\u6709\u6807\u51c6\u5316\u7684\u4f1a\u8ba1\u8bb0\u5f55\u4e0d\u4ec5\u6709\u52a9\u4e8e\u907f\u514d\u884c\u653f\u5904\u7f5a\uff0c\u800c\u4e14\u8fd8\u4e3a\u4f18\u5316\u73b0\u91d1\u6d41\u5960\u5b9a\u4e86\u57fa\u7840\u3002.<\/span><\/p>\n

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\u9075\u5b88\u6cd5\u5f8b\uff0c\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/b><\/h3>\n

\u6211\u4eec\u63d0\u4f9b\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\uff0c\u786e\u4fdd\u6240\u6709\u7533\u62a5\u5747\u6b63\u786e\u5b8c\u6210\u3002 <\/span>\u589e\u503c\u7a0e<\/span><\/a>, \u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u6309\u65f6\u63d0\u4ea4\u3002\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u53ef\u80fd\u88ab\u5904\u4ee5200\u4e07\u8d8a\u5357\u76fe\u81f32500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\uff0c\u4e25\u91cd\u635f\u5bb3\u516c\u53f8\u58f0\u8a89\u3002.<\/span><\/p>\n

\u4f18\u5316\u4f1a\u8ba1\u90e8\u95e8\u7684\u8fd0\u8425\u6210\u672c\u3002<\/b><\/h3>\n

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\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u7684\u7a0e\u6536\u653f\u7b56\u3002<\/b><\/h3>\n

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\u63a5\u6536\u548c\u7f16\u5236\u7a0e\u52a1\u62a5\u544a\u53ca\u6807\u51c6\u4f1a\u8ba1\u8bb0\u5f55\u7684\u6d41\u7a0b\u3002<\/b><\/h2>\n
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\u6536\u96c6\u5e76\u5206\u7c7b\u8f93\u5165\u8f93\u51fa\u6587\u4ef6\u3002<\/b><\/h3>\n

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\u62a5\u544a\u7c7b\u578b<\/b><\/td>\n\u9002\u7528\u5bf9\u8c61<\/b><\/td>\n\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/b><\/td>\n\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n
\u589e\u503c\u7a0e\u7533\u62a5<\/span><\/td>\n\u8425\u6536 > 500 \u4ebf\uff08\u6708\uff09\uff0c< 500 \u4ebf\uff08\u5b63\u5ea6\uff09<\/span><\/td>\n\u6b21\u670820\u65e5\/\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/span><\/td>\n2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/td>\n<\/tr>\n
\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n\u6839\u636e\u589e\u503c\u7a0e\u7533\u62a5\u671f<\/span><\/td>\n\u4e0e\u589e\u503c\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u91cd\u5408\u3002<\/span><\/td>\n111\/2013\/TT-BTC \u901a\u51fd<\/span><\/td>\n<\/tr>\n
\u4f01\u4e1a\u6240\u5f97\u7a0e\u9884\u4f30\u8ba1\u7b97<\/span><\/td>\n\u6240\u6709\u4f01\u4e1a<\/span><\/td>\n\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u768430\u65e5<\/span><\/td>\n\u7b2c91\/2022\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<\/tr>\n
\u5e74\u5ea6\u8d22\u52a1\u62a5\u544a<\/span><\/td>\n\u6240\u6709\u4f01\u4e1a<\/span><\/td>\n\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768490\u5929<\/span><\/td>\n2015\u5e74\u4f1a\u8ba1\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\u5305\u4e2d\u5305\u542b\u7684\u8be6\u7ec6\u9879\u76ee\u3002<\/b><\/h2>\n
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\u6bcf\u6708\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/b><\/h3>\n

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\u7f16\u5236\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><\/h3>\n

\u8fd9\u662f\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u90e8\u5206\u3002\u8d22\u52a1\u62a5\u8868\u53cd\u6620\u4e86\u6574\u4f53\u8d44\u4ea7\u3001\u8d1f\u503a\u548c\u7ecf\u8425\u6210\u679c\uff0c\u5e76\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002 <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34<\/span><\/a> \u4e2a\u4eba\u6240\u5f97\u7a0e\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 90 \u5929\u5185\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u3002.<\/span><\/p>\n

\u5173\u4e8e\u8bb0\u8d26\u65f6\u5982\u4f55\u5904\u7406\u4e00\u4e9b\u590d\u6742\u4ea4\u6613\u7684\u8bf4\u660e\u3002<\/b><\/h2>\n

\u4f1a\u8ba1\u5e08\u5728\u7f16\u5236\u7a0e\u52a1\u62a5\u544a\u548c\u4f1a\u8ba1\u8bb0\u5f55\u65f6\uff0c\u7ecf\u5e38\u4f1a\u9047\u5230\u7f3a\u5c11\u53d1\u7968\u652f\u6301\u7684\u8d39\u7528\u95ee\u9898\u3002.<\/span><\/p>\n

\u5728\u6ca1\u6709\u53d1\u7968\u7684\u60c5\u51b5\u4e0b\u5904\u7406\u8d39\u7528\u3002<\/b><\/h3>\n

\u4e3a\u4f7f\u65e0\u53d1\u7968\u7684\u5b9e\u9645\u652f\u51fa\u53ef\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\uff0c\u8d1f\u8d23\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u8bb0\u5f55\u7684\u4eba\u5458\u5fc5\u987b\u6309\u7167\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u51fd\u7684\u89c4\u5b9a\uff0c\u4f7f\u752801\/TNDN\u8868\u683c\u7f16\u5236\u6e05\u5355\u3002\u6b64\u89c4\u5b9a\u9002\u7528\u4e8e\u76f4\u63a5\u4ece\u4e2a\u4f53\u751f\u4ea7\u8005\u5904\u8d2d\u4e70\u4e14\u65e0\u53d1\u7968\u7684\u5546\u54c1\u3002.<\/span><\/p>\n

\u5b8c\u6574\u7684\u5de5\u8d44\u548c\u793e\u4fdd\u8bb0\u5f55\u3002<\/b><\/h3>\n

\u4eba\u4e8b\u6863\u6848\u5fc5\u987b\u5305\u62ec\u96c7\u4f63\u5408\u540c\u3001\u5de5\u65f6\u8868\u548c\u5de5\u8d44\u8bb0\u5f55\u3002\u5728\u5904\u7406\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u8bb0\u5f55\u65f6\uff0c\u9700\u8981\u8fdb\u884c\u6838\u5bf9\u2026\u2026 <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a> \u5de5\u8d44\u5fc5\u987b\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\uff0c\u8fd9\u5bf9\u4e8e\u907f\u514d\u88ab\u7ba1\u7406\u673a\u6784\u8ffd\u6eaf\u5f81\u6536\u4fdd\u9669\u8d39\u548c\u884c\u653f\u5904\u7f5a\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n

\u6570\u636e\u5ba1\u6838\u5728\u7a0e\u52a1\u4f1a\u8ba1\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/b><\/h2>\n

\u63d0\u4ea4\u62a5\u544a\u524d\uff0c\u5fc5\u987b\u8fdb\u884c\u5ba1\u6838\u4ee5\u53d1\u73b0\u9519\u8bef\u3002\u4e13\u4e1a\u7684\u7a0e\u52a1\u548c\u4f1a\u8ba1\u62a5\u544a\u673a\u6784\u5c06\u5bf9\u8be6\u7ec6\u8d26\u7c3f\u548c\u6c47\u603b\u8d26\u7c3f\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\uff0c\u786e\u4fdd\u6240\u6709\u6570\u636e\u4e0e\u5b9e\u9645\u5f00\u5177\u7684\u53d1\u7968\u76f8\u7b26\u3002.<\/span><\/p>\n

\u68c0\u67e5\u6536\u5165\u4e0e\u9500\u552e\u6210\u672c\u662f\u5426\u4e00\u81f4\u3002<\/b><\/h3>\n

\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u6700\u4e3a\u5173\u6ce8\u7684\u6307\u6807\u3002\u5728\u7f16\u5236\u7a0e\u52a1\u62a5\u544a\u548c\u4f1a\u8ba1\u8bb0\u5f55\u65f6\uff0c\u4e13\u4e1a\u4eba\u5458\u5fc5\u987b\u80fd\u591f\u89e3\u91ca\u6bdb\u5229\u7387\u7684\u4efb\u4f55\u5f02\u5e38\u6ce2\u52a8\u3002\u4efb\u4f55\u65e0\u6b63\u5f53\u7406\u7531\u7684\u5dee\u5f02\u90fd\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u7a0e\u52a1\u8bc4\u4f30\u5e76\u5904\u4ee5\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>\n

\u6bd4\u8f83\u7a0e\u6b3e\u503a\u52a1\u548c\u53d1\u7968\u72b6\u6001\u3002<\/b><\/h3>\n

\u4f7f\u7528\u7a0e\u52a1\u603b\u5c40\u7684\u67e5\u8be2\u5de5\u5177\uff0c\u786e\u4fdd\u8fdb\u9879\u53d1\u7968\u5e76\u975e\u6765\u81ea\u5df2\u6f5c\u9003\u7684\u4f01\u4e1a\u3002\u8fd9\u662f\u6211\u4eec\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\u5305\u4e2d\u7684\u5173\u952e\u6b65\u9aa4\uff0c\u53ef\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u65e0\u6548\u7684\u8fdb\u9879\u8d39\u7528\u548c\u589e\u503c\u7a0e\u62b5\u6263\u88ab\u62d2\u3002.<\/span><\/p>\n

\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e2d\u9700\u8981\u907f\u514d\u7684\u884c\u653f\u5904\u7f5a\u3002<\/b><\/h2>\n

\u4e86\u89e3\u5904\u7f5a\u63aa\u65bd\u6709\u52a9\u4e8e\u4f01\u4e1a\u8ba4\u8bc6\u5230\u4e13\u4e1a\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\u7684\u4ef7\u503c\u3002.<\/span><\/p>\n\n\n\n\n\n\n\n
\u7a0e\u52a1\u8fdd\u6cd5\u884c\u4e3a\u884c\u653f\u5904\u7f5a\u6c47\u603b\u8868\uff08\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09<\/b><\/caption>\n
\u8fdd\u53cd<\/b><\/td>\n\u5e73\u5747\u7f5a\u6b3e\u91d1\u989d<\/b><\/td>\n\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n
\u903e\u671f1-30\u5929\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n2,000,000 \u2013 5,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n\u4ec5\u9650\u9996\u6b21\u7533\u8bf7\u3002<\/span><\/td>\n<\/tr>\n
\u903e\u671f90\u5929\u4ee5\u4e0a\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/span><\/td>\n15,000,000 \u2013 25,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n\u8fd9\u53ef\u80fd\u6784\u6210\u9003\u7a0e\u3002<\/span><\/td>\n<\/tr>\n
\u7eb3\u7a0e\u7533\u62a5\u4e0d\u5b9e\u4f1a\u5bfc\u81f4\u7a0e\u6b3e\u77ed\u7f3a\u3002<\/span><\/td>\n20% \u5c11\u62a5\u7a0e\u6b3e\u91d1\u989d<\/span><\/td>\n\u5305\u542b\u6bcf\u65e5 0.03% \u7684\u6ede\u7eb3\u91d1\u3002<\/span><\/td>\n<\/tr>\n
\u8fdd\u53cd\u53d1\u7968\u76f8\u5173\u89c4\u5b9a\u3002<\/span><\/td>\n4,000,000 \u2013 8,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n\u6839\u636e\u7a0b\u5ea6<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u8058\u8bf7\u4e13\u4e1a\u4eba\u58eb\u5904\u7406\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u5de5\u4f5c\u7684\u6210\u672c\u8fdc\u4f4e\u4e8e\u4f01\u4e1a\u81ea\u884c\u5904\u7406\u4e0d\u5f53\u800c\u9762\u4e34\u7684\u5904\u7f5a\u98ce\u9669\u3002.<\/span><\/p>\n

\u9009\u62e9\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u516c\u53f8\u65f6\u9700\u8981\u8003\u8651\u7684\u4e8b\u9879\u3002<\/b><\/h2>\n

\u4f01\u4e1a\u5728\u9009\u62e9\u4fe1\u8a89\u826f\u597d\u7684\u516c\u53f8\u6765\u5904\u7406\u7a0e\u52a1\u4f1a\u8ba1\u5de5\u4f5c\u65f6\uff0c\u5e94\u8003\u8651\u4ee5\u4e0b\u6807\u51c6\u3002.<\/span><\/p>\n

\u7a0e\u52a1\u7a0b\u5e8f\u670d\u52a1\u4e13\u4e1a\u6267\u4e1a\u8bc1\u4e66<\/b><\/h3>\n

\u6267\u884c\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u5de5\u4f5c\u7684\u5355\u4f4d\u5fc5\u987b\u6301\u6709\u8425\u4e1a\u6267\u7167\uff0c\u5176\u5458\u5de5\u5fc5\u987b\u6301\u6709\u7a0e\u52a1\u603b\u5c40\u9881\u53d1\u7684\u4e13\u4e1a\u8d44\u683c\u8bc1\u4e66\u3002\u5c06\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u5de5\u4f5c\u59d4\u6258\u7ed9\u4e0d\u5408\u683c\u4eba\u5458\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u4e13\u4e1a\u5931\u8bef\uff0c\u7ed9\u4f01\u4e1a\u9020\u6210\u91cd\u5927\u7684\u7ecf\u6d4e\u635f\u5931\u3002.<\/span><\/p>\n

\u81f4\u529b\u4e8e\u95ee\u8d23\u5236\u548c\u4fe1\u606f\u5b89\u5168\u3002<\/b><\/h3>\n

\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u670d\u52a1\u5408\u540c\u5fc5\u987b\u660e\u786e\u89c4\u5b9a\u56e0\u4f1a\u8ba1\u9519\u8bef\u9020\u6210\u7684\u635f\u5931\u7684\u8d54\u507f\u8d23\u4efb\u3002\u540c\u65f6\uff0c\u8d22\u52a1\u6570\u636e\u4fdd\u5bc6\u662f\u4fdd\u62a4\u516c\u53f8\u5e02\u573a\u7ade\u4e89\u4f18\u52bf\u548c\u6218\u7565\u4fe1\u606f\u7684\u6838\u5fc3\u539f\u5219\u3002.<\/span><\/p>\n

\u5728\u7ba1\u7406\u4e2d\u8fd0\u7528\u4fe1\u606f\u6280\u672f<\/b><\/h3>\n

\u4fe1\u8a89\u826f\u597d\u7684\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u516c\u53f8\u901a\u5e38\u4f7f\u7528\u4e91\u5e73\u53f0\u5b58\u50a8\u6587\u6863\u3002\u8fd9\u4f7f\u5f97\u4f01\u4e1a\u53ef\u4ee5\u968f\u65f6\u968f\u5730\u8bbf\u95ee\u548c\u67e5\u770b\u6570\u636e\uff0c\u786e\u4fdd\u900f\u660e\u5ea6\uff0c\u5e76\u4e3a\u6240\u6709\u8005\u63d0\u4f9b\u5b9e\u65f6\u6570\u636e\u63a7\u5236\u3002.<\/span><\/p>\n

\u603b\u7ed3<\/b><\/h2>\n

\u7a0e\u52a1\u7533\u62a5\u548c\u4f1a\u8ba1\u5904\u7406\u5e76\u975e\u7b80\u5355\u7684\u6570\u636e\u5f55\u5165\uff0c\u800c\u662f\u4e00\u95e8\u8d22\u52a1\u7ba1\u7406\u7684\u827a\u672f\u3002\u5728\u77ac\u606f\u4e07\u53d8\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u62e5\u6709\u900f\u660e\u7684\u4f1a\u8ba1\u7cfb\u7edf\u72b9\u5982\u4e00\u9053\u201c\u76fe\u724c\u201d\uff0c\u4fdd\u62a4\u7740\u4f01\u4e1a\u3002\u6295\u8d44\u4e13\u4e1a\u7684\u4f1a\u8ba1\u670d\u52a1\uff0c\u4e0d\u4ec5\u80fd\u51cf\u8f7b\u884c\u653f\u8d1f\u62c5\uff0c\u8fd8\u80fd\u901a\u8fc7\u6807\u51c6\u5316\u7684\u8d22\u52a1\u62a5\u544a\uff0c\u4e3a\u4f01\u4e1a\u521b\u9020\u66f4\u591a\u878d\u8d44\u673a\u4f1a\u3002.<\/span><\/p>\n

\u5728 MAN \u2013 Master Accountant Network\uff0c\u6211\u4eec\u63d0\u4f9b\u5168\u9762\u7684\u670d\u52a1\u751f\u6001\u7cfb\u7edf\uff0c\u5305\u62ec\uff1a\u5ba1\u8ba1\u670d\u52a1\u3001, <\/span>\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a>, <\/span>\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a>, <\/span>\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a> \u548c <\/span>\u7a0e\u52a1\u7533\u62a5<\/span><\/a>. \u51ed\u501f\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u56e2\u961f\uff0cMAN\u81f4\u529b\u4e8e\u4e3a\u60a8\u7684\u4f01\u4e1a\u63d0\u4f9b\u5168\u65b9\u4f4d\u7684\u5b89\u5fc3\u4fdd\u969c\u3002\u8ba9\u6211\u4eec\u6210\u4e3a\u60a8\u5b9e\u73b0\u53ef\u6301\u7eed\u7e41\u8363\u548c\u6cd5\u5f8b\u4fdd\u969c\u7684\u5408\u4f5c\u4f19\u4f34\u3002.<\/span><\/p>\n

MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n