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税务新政大集合!财务不看这些法规没法干活了!

????秘姐有话说:文丨来源:税总法规库、小陈税务、税来税往,节税宝整理发布版权归原作,若有异议,烦联系后台~!2018年悄悄走过,突然打开税务总局法规库发现税法变化太大太大!不禁感慨:这一年都是咋挺过来的!会计朋友,年末了抓紧脑补吧!01从2019年1月1日起,将基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等各项社会保险费交由税务部门统一征收。02全国人大公布《中华人民共和国个人所得税法修正案(草案)》1.完善有关纳税人的规定:将在中国境内居住的时间这一判定居民个人和非居民个人的标准,由现行的是否满1年调整为是否满183天)2.对部分劳动性所得实行综合征税:将工资、薪金所得,劳务报酬所得,稿酬所得,特许权使用费所得等4项劳动性所得(以下称综合所得)纳入综合征税范围3.优化调整税率结构(1)综合所得税率:扩大3%、10%、20%三档低税率的级距,3%税率的级距扩大一倍,现行税率为10%的部分所得的税率降为3%;大幅扩大10%税率的级距,现行税率为20%的所得,以及现行税率为25%的部分所得的税率降为10%;现行税率为25%的部分所得的税率降为20%;相应缩小25%税率的级距,30%、35%、45%这三档较高税率的级距保持不变。(2)经营所得税率:保持5%至35%的5级税率不变,适当调整各档税率的级距,其中最高档税率级距下限从10万元提高至50万元(3)提高综合所得基本减除费用标准,综合所得的基本减除费用标准提高到5000元/月(6万元/年。)(4)设立专项附加扣除:增加规定子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等与人民群众生活密切相关的专项附加扣除。这个估计元旦之前肯定就会出来,到底什么样的首套住房可以扣除等都将明确!4.增加反避税条款5.各部门协作:公安、人民银行、金融监督管理等相关部门应当协助税务机关确认纳税人的身份、银行账户信息。教育、卫生、医疗保障、民政、人力资源社会保障、住房城乡建设、人民银行、金融监督管理等相关部门应当向税务机关提供纳税人子女教育、继续教育、大病医疗、住房贷款利息、住房租金等专项附加扣除信息。6.年终清算(1)纳税人取得综合所得需要办理汇算清缴的,应当在取得所得的次年3月1日至6月30日内办理汇算清缴。(2)纳税人取得应税所得,扣缴义务人未扣缴税款的,纳税人应当在次年6月30日前,缴纳税款;税务机关通知限期缴纳的,纳税人应当按照期限缴纳税款。(3)纳税人从中国境外取得所得的,应当在取得所得的次年3月1日至6月30日内申报纳税。这和现行的个税法规中次年1月31日的申报截止期相比进行了延长。(4)纳税人因移居境外注销中国户籍的,应当在注销中国户籍前办理税款清算。这一点在现行的个税法规中没有规定,是新增加的。7.根据修正草案,本修正案拟自2019年1月1日起施行。本修正案施行前,自2018年10月1日至2018年12月31日,拟对纳税人的工资、薪金所得,先行以每月收入额减除费用五千元后的余额为应纳税所得额,依照上述第一点的个人所得税税率表一(综合所得适用)按月换算后计算缴纳税款,并不再扣除附加减除费用;个体工商户的生产、经营所得,对企事业单位的承包经营、承租经营所得,先行适用上述第一点的个人所得税税率表二(经营所得适用)计算缴纳税款。03国务院总理7月23日主持召开国务院常务会议:将企业研发费用加计扣除比例提高到75%的政策由科技型中小企业扩大至所有企业。今年汇算清缴的一定要注意了,研发费用加计扣除也不能随便加计。这个也是税务稽查重点!04企业支出的银行手续费、利息支出必须取得发票才能税前扣除国家税务总局公告2018年第28号第九条规定,企业在境内发生的支出项目属于增值税应税项目(以下简称“应税项目”)的,对方为已办理税务登记的增值税纳税人,其支出以发票(包括按照规定由税务机关代开的发票)作为税前扣除凭证;对方为依法无需办理税务登记的单位或者从事小额零星经营业务的个人,其支出以税务机关代开的发票或者收款凭证及内部凭证作为税前扣除凭证,收款凭证应载明收款单位名称、个人姓名及身份证号、支出项目、收款金额等相关信息。年底了,抓紧去银行要一下手续费发票,否则不能税前扣除!05收款凭证、内部凭证、分割单等也可以作为税前扣除凭证国家税务总局制定了《企业所得税税前扣除凭证管理办法》(1)从个人零星采购满足条件不需要发票作为税前扣除凭证从事小额零星经营业务的个人,其支出以税务机关代开的发票或者收款凭证及内部凭证作为税前扣除凭证。即个人从事应税项目经营业务的销售额不超过增值税相关政策规定的起征点。根据相关政策规定,小额零星经营业务可按以下标准判断:按月纳税的,月销售额不超过3万元;按次纳税的,每次(日)销售额不超过300元-500元(具体标准根据各省规定执行)。但需要特别指出的是,如果个人销售额超过上述规定,相关支出仍应以发票(包括按照规定由税务机关代开的发票)作为税前扣除凭证。这一条,很多人经常抱有怀疑态度。其实当会计完全不用这么纠结,如果感觉公司这么操作风险可控,就可以对部分零星采购采用不要发票要收据的模式;如果担心有风险,那就干脆别考虑了,为了几百元天天这么纠结干什么!(2)对方注销、撤销、依法被吊销营业执照、被税务机关认定为非正常户等特殊原因无法取得发票税前扣除补救措施企业在补开、换开发票、其他外部凭证过程中,因对方注销、撤销、依法被吊销营业执照、被税务机关认定为非正常户等特殊原因无法补开、换开发票、其他外部凭证的,可凭以下资料证实支出真实性后,其支出允许税前扣除:(一)无法补开、换开发票、其他外部凭证原因的证明资料(包括工商注销、机构撤销、列入非正常经营户、破产公告等证明资料);(二)相关业务活动的合同或者协议;(三)采用非现金方式支付的付款凭证;(四)货物运输的证明资料;(五)货物入库、出库内部凭证;(六)企业会计核算记录以及其他资料。前款第一项至第三项为必备资料。(3)租房水电费分割单可以作为税前扣除凭证企业租用(包括企业作为单一承租方租用)办公、生产用房等资产发生的水、电、燃气、冷气、暖气、通讯线路、有线电视、网络等费用,出租方作为应税项目开具发票的,企业以发票作为税前扣除凭证;出租方采取分摊方式的,企业以出租方开具的其他外部凭证作为税前扣除凭证。(4)企业取得私自印制、伪造、变造、作废、开票方非法取得、虚开、填写不规范等不符合规定的发票,以及取得不符合国家法律、法规等相关规定的其他外部凭证,不得作为税前扣除凭证。(5)发放给消费者个人的小额电子红包或优惠券等,以内部凭证作为税前扣除凭证,内部凭证的填制和使用企业仍须符合国家会计法律、法规等相关规定。(6)企业从境外购进货物或者劳务发生的支出,以对方开具的发票或者具有发票性质的收款凭证、相关税费缴纳凭证作为税前扣除凭证。文件依据:《国家税务总局关于发布企业所得税税前扣除凭证管理办法的公告》(国家税务总局公告2018年第28号)06自2018年1月1日起,对企业发生的职工教育经费支出,不超过工资薪金总额8%的部分,准予在计算企业所得税应纳税所得额时扣除;超过部分,准予在以后纳税年度结转扣除。提醒:新规定,汇算清缴就用得着,抓紧更新一下知识库!07企业在2018年1月1日至2020年12月31日期间新购进的设备、器具,单位价值不超过500万元的,允许一次性计入当期成本费用在计算应纳税所得额时扣除;单位价值超过500万元的,仍按现行相关规定执行。其中:设备、器具是指除房屋、建筑物以外的固定资产。提示:这个是很多会计容易犯错的问题。很多人混淆了会计准则和税法的关系。假如公司购买100万的设备,只要使用期限在1年以上必须入固定资产,按月计提折旧。只是所得税的时候可以一次性扣除了,也就是提前将折旧一下子扣除了!懂了吗?08自2018年1月1日至2020年12月31日,符合条件的小型微利企业,无论采取查账征收方式还是核定征收方式,其年应纳税所得额低于100万元(含100万元,下同)的,均可以享受财税〔2018〕77号文件规定的所得减按50%计入应纳税所得额,按20%的税率计算缴纳企业所得税的政策提醒:马上结账了,看看你们今年的资产还符合小微标准吗?抓紧准备吧,到时候不符合条件了,老板真要骂人了!09自2018年1月1日起,高新技术企业或科技型中小企业亏损最长结转年限由5年延长至10年当年具备高新技术企业或科技型中小企业资格的企业,其具备资格年度之前5个年度发生的尚未弥补完的亏损,准予结转以后年度弥补,最长结转年限由5年延长至10年。高新技术企业,是指按照《科技部财政部国家税务总局关于修订印发〈高新技术企业认定管理办法〉的通知》(国科发火〔2016〕32号)规定认定的高新技术企业;所称科技型中小企业,是指按照《科技部财政部国家税务总局关于印发〈科技型中小企业评价办法〉的通知》(国科发政〔2017〕115号)规定取得科技型中小企业登记编号的企业。文件依据:《财政部、税务总局关于延长高新技术企业和科技型中小企业亏损结转年限的通知》(财税〔2018〕76号)10将原在15个服务贸易创新发展试点地区执行的技术先进型服务企业所得税优惠政策推广至全国实施,即自2018年1月1日起,在全国范围内对符合条件经认定的技术先进型服务企业(服务贸易类),减按15%的税率征收企业所得税。文件依据:《财政部、税务总局、商务部、科技部、国家发展改革委关于将服务贸易创新发展试点地区技术先进型服务企业所得税政策推广至全国实施的通知》(财税〔2018〕44号)11企业委托境外进行研发活动所发生的研究开发费用可进行加计扣除委托境外进行研发活动所发生的费用,按照费用实际发生额的80%计入委托方的委托境外研发费用。委托境外研发费用不超过境内符合条件的研发费用三分之二的部分,可以按规定在企业所得税前加计扣除,上述费用实际发生额应按照独立交易原则确定。委托境外进行研发活动应签订技术开发合同,并由委托方到科技行政主管部门进行登记。相关事项按技术合同认定登记管理办法及技术合同认定规则执行。企业应在年度申报享受优惠时,按照《国家税务总局关于发布修订后的〈企业所得税优惠政策事项办理办法〉的公告》(国家税务总局公告2018年第23号)的规定办理有关手续,并留存备查。文件依据:《财政部税务总局科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知》(财税〔2018〕64号)12国家税务总局发布新版企业所得税月(季)度预缴纳税申报表《中华人民共和国企业所得税月(季)度预缴纳税申报表(A类,2018年版)》等报表,主要在以下方面进行了优化:一是取消《中华人民共和国企业所得税月(季)度预缴纳税申报表(A类,2015年版)》及其附表中的“本期金额”列,只保留“累计金额”列。对原《固定资产加速折旧(扣除)明细表》进行大幅简化,将数据项由185项减少至30项,精简84%。综合统计,修订后的表单数据项将减少65%以上。二是根据政策调整和落实优惠的需要,补充、调整了《免税收入、减计收入、所得减免等优惠明细表》(A201010)、《减免所得税优惠明细表》(A201030)等表单的行次内容,确保符合条件的纳税人能够及时、足额享受到税收优惠。增加预缴方式、企业类型等标识信息和附报信息内容,为实现智能填报提供有力支持。13退还增值税期末留抵税额的行业包括装备制造等先进制造业、研发等现代服务业和电网企业,纳税人的纳税信用等级为A级或B级。纳税人向主管税务机关申请退还期末留抵税额,当期退还的期末留抵税额,以纳税人申请退税上期的期末留抵税额和退还比例计算,并以纳税人2017年底期末留抵税额为上限。14两部门发文继续实施宣传文化增值税优惠政策自2018年1月1日起至2020年12月31日,免征图书批发、零售环节增值税;对7类出版物在出版环节执行增值税100%先征后退的政策;对2类出版物在出版环节执行增值税先征后退50%的政策。15调整增值税税率自2018年5月1日起,纳税人发生增值税应税销售行为或者进口货物,原适用17%和11%税率的,税率分别调整为16%、10%;纳税人购进农产品,原适用11%扣除率的,扣除率调整为10%;纳税人购进用于生产销售或委托加工16%税率货物的农产品,按照12%的扣除率计算进项税额;原适用17%税率且出口退税率为17%的出口货物,出口退税率调整至16%;原适用11%税率且出口退税率为11%的出口货物、跨境应税行为,出口退税率调整至10%。16自2018年5月1日起,增值税纳税申报将进行表表比对、票表比对、表税比对为进一步加强和规范增值税纳税申报比对管理,提高申报质量,优化纳税服务,税务总局制定了《增值税纳税申报比对管理操作规程(试行)》,申报比对规则:表表比对,申报表表内、表间逻辑关系比对;票表比对,各类发票、凭证、备案资格等信息与申报表进行比对;表税比对,当期申报的应纳税款与当期的实际入库税款比对。17税务总局明确一般纳税人转登记为小规模纳税人等若干问题针对统一增值税小规模纳税标准后而涉及的征管操作问题,总局发布相关公告予以明确。具体内容如下:1、明确一般纳税人转为小规模纳税人的条件;2、纳税人转登记的办理程序;3、一般纳税人转登记为小规模纳税人后,自转登记日的下期起,按照简易计税方法计算缴纳增值税;转登记日当期仍按照一般纳税人的有关规定计算缴纳增值税;4、关于转登记纳税人尚未申报抵扣或留抵进项税额的处理;5、关于转登记纳税人在一般纳税人期间销售和购进业务在转登记后发生销售折让、中止或者退回的处理;6、纳税人在转登记后可以使用现有税控设备继续开具增值税发票;7、转登记为小规模纳税人后,如纳税人连续12个月或者4个季度的销售额超过500万元,则应按照规定,再次登记为一般纳税人;8、一般纳税人在税率调整前已按原税率开具发票的业务,如发生销售折让、中止、退回或开票有误的,按原适用税率开具红字发票。一般纳税人在增值税税率调整前未开具增值税发票的,增值税应税销售行为应当按照原适用税率补开。紧急提醒:没有进项、客户对开票没有太多要求的企业转为小规模纳税人的时间不多了,争取这半个月搞定,错过了这山,不知何处还有如此好政策。18统一增值税小规模纳税人标准为年应征增值税销售额500万元及以下为完善增值税制度,进一步支持中小微企业发展,按照《中华人民共和国增值税暂行条例实施细则》第二十八条规定已登记为增值税一般纳税人的单位和个人,在2018年12月31日前,可转登记为小规模纳税人,其未抵扣的进项税额作转出处理。19税务总局发布《关于新办纳税人首次申领增值税发票有关事项的公告》,压缩新办纳税人首次申领增值税发票时间同时满足相关条件的新办纳税人首次申领增值税发票,主管税务机关应当自受理申请之日起2个工作日内办结,有条件的主管税务机关当日办结。20从职务科技成果转化收入中给予科技人员的现金奖励,可减按50%计入科技人员当月“工资、薪金所得”。21将目前在8个全面创新改革试验地区和苏州工业园区试点的创业投资企业和天使投资个人投向种子期、初创期科技型企业,按投资额70%抵扣应纳税所得额的优惠政策推广到全国范围实施。明确,天使投资个人所得税政策自2018年7月1日起执行,其他各项政策自2018年1月1日起执行;执行日期前2年内发生的投资,在执行日期后投资满2年,且符合规定条件的,可以适用上述税收政策。22自2018年5月1日起,对按万分之五税率贴花的资金账簿减半征收印花税,对按件贴花五元的其他账簿免征印花税。23自2018年7月1日至2021年6月30日,对购置挂车减半征收车辆购置税为促进甩挂运输发展,提高物流效率和降低物流成本,自2018年7月1日至2021年6月30日,对购置挂车减半征收车辆购置税。购置日期按照《机动车销售统一发票》《海关关税专用缴款书》或者其他有效凭证的开具日期确定。挂车,是指由汽车牵引才能正常使用且用于载运货物的无动力车辆。24《中华人民共和国烟叶税法》自2018年7月1日起施行在中华人民共和国境内,依照《中华人民共和国烟草专卖法》的规定收购烟叶的单位为烟叶税的纳税人。纳税人应当依照规定缴纳烟叶税。25《中华人民共和国船舶吨税法》自2018年7月1日起施行自中华人民共和国境外港口进入境内港口的船舶,应当依法缴纳船舶吨税。吨税由海关负责征收。26国家税务总局研究制定了《资源税征收管理规程》,进一步规范资源税征收管理《资源税征收管理规程》分为26条,明确了视同销售的范围、运费扣减的条件、代扣代缴的原则、应税产品计税价格确定方法以及规范申报、部门协作、信息共享、风险管理等事项。27自2018年8月1日起施行新的《烟叶税纳税申报表》28财政部对一般企业财务报表格式进行了修订,变化真的大。执行企业会计准则的非金融企业中,尚未执行新金融准则和新收入准则的企业应当按照企业会计准则和本通知附件1的要求编制财务报表,已执行新金融准则或新收入准则的企业应当按照企业会计准则和本通知附件2的要求编制财务报表。企业对不存在相应业务的报表项目可结合本企业的实际情况进行必要删减,企业根据重要性原则并结合本企业的实际情况可以对确需单独列示的内容增加报表项目。执行企业会计准则的金融企业应当根据金融企业经营活动的性质和要求,比照一般企业财务报表格式进行相应调整。提醒:此次会计准则调整对财务报表非常大,建议重新学习。29对实行增值税期末留抵退税的纳税人,允许其从城市维护建设税、教育费附加和地方教育附加的计税(征)依据中扣除退还的增值税税额。30对符合条件节约能源、使用新能源车船的车船税减免或减半征收。31企业参加雇主责任险、公众责任险等责任保险,按照规定缴纳的保险费,准予在企业所得税税前扣除。31自2018年11月1日(含)起,对个人转让新三板挂牌公司非原始股取得的所得,暂免征收个人所得税。32虚开普通发票100份或者金额40万元以上的将遭严惩!看完所有法规,脑子都有点浆糊了!干会计,真的不容易!对哪个政策有疑问的,欢迎在下方留言提问!本文完

mi jie you hua shuo: wen gun lai yuan: shui zong fa gui ku xiao chen shui wu shui lai shui wang, jie shui bao zheng li fa bu ban quan gui yuan zuo, ruo you yi yi, fan lian xi hou tai! 2018 nian qiao qiao zou guo, tu ran da kai shui wu zong ju fa gui ku fa xian shui fa bian hua tai da tai da! bu jin gan kai: zhe yi nian dou shi za ting guo lai de! kuai ji peng you, nian mo liao zhua jin nao bu ba! 01 cong 2019 nian 1 yue 1 ri qi, jiang ji ben yang lao bao xian fei ji ben yi liao bao xian fei shi ye bao xian fei gong shang bao xian fei sheng yu bao xian fei deng ge xiang she hui bao xian fei jiao you shui wu bu men tong yi zheng shou. 02 quan guo ren da gong bu zhong hua ren min gong he guo ge ren suo de shui fa xiu zheng an cao an 1. wan shan you guan na shui ren de gui ding: jiang zai zhong guo jing nei ju zhu de shi jian zhe yi pan ding ju min ge ren he fei ju min ge ren de biao zhun, you xian xing de shi fou man 1 nian tiao zheng wei shi fou man 183 tian 2. dui bu fen lao dong xing suo de shi xing zong he zheng shui: jiang gong zi xin jin suo de, lao wu bao chou suo de, gao chou suo de, te xu quan shi yong fei suo de deng 4 xiang lao dong xing suo de yi xia cheng zong he suo de na ru zong he zheng shui fan wei 3. you hua tiao zheng shui lv jie gou 1 zong he suo de shui lv: kuo da 3 10 20 san dang di shui lv de ji ju, 3 shui lv de ji ju kuo da yi bei, xian xing shui lv wei 10 de bu fen suo de de shui lv jiang wei 3 da fu kuo da 10 shui lv de ji ju, xian xing shui lv wei 20 de suo de, yi ji xian xing shui lv wei 25 de bu fen suo de de shui lv jiang wei 10 xian xing shui lv wei 25 de bu fen suo de de shui lv jiang wei 20 xiang ying suo xiao 25 shui lv de ji ju, 30 35 45 zhe san dang jiao gao shui lv de ji ju bao chi bu bian. 2 jing ying suo de shui lv: bao chi 5 zhi 35 de 5 ji shui lv bu bian, shi dang tiao zheng ge dang shui lv de ji ju, qi zhong zui gao dang shui lv ji ju xia xian cong 10 wan yuan ti gao zhi 50 wan yuan 3 ti gao zong he suo de ji ben jian chu fei yong biao zhun, zong he suo de de ji ben jian chu fei yong biao zhun ti gao dao 5000 yuan yue 6 wan yuan nian. 4 she li zhuan xiang fu jia kou chu: zeng jia gui ding zi nv jiao yu zhi chu ji xu jiao yu zhi chu da bing yi liao zhi chu zhu fang dai kuan li xi he zhu fang zu jin deng yu ren min qun zhong sheng huo mi qie xiang guan de zhuan xiang fu jia kou chu. zhe ge gu ji yuan dan zhi qian ken ding jiu hui chu lai, dao di shen me yang de shou tao zhu fang ke yi kou chu deng dou jiang ming que! 4. zeng jia fan bi shui tiao kuan 5. ge bu men xie zuo: gong an ren min yin hang jin rong jian du guan li deng xiang guan bu men ying dang xie zhu shui wu ji guan que ren na shui ren de shen fen yin hang zhang hu xin xi. jiao yu wei sheng yi liao bao zhang min zheng ren li zi yuan she hui bao zhang zhu fang cheng xiang jian she ren min yin hang jin rong jian du guan li deng xiang guan bu men ying dang xiang shui wu ji guan ti gong na shui ren zi nv jiao yu ji xu jiao yu da bing yi liao zhu fang dai kuan li xi zhu fang zu jin deng zhuan xiang fu jia kou chu xin xi. 6. nian zhong qing suan 1 na shui ren qu de zong he suo de xu yao ban li hui suan qing jiao de, ying dang zai qu de suo de de ci nian 3 yue 1 ri zhi 6 yue 30 ri nei ban li hui suan qing jiao. 2 na shui ren qu de ying shui suo de, kou jiao yi wu ren wei kou jiao shui kuan de, na shui ren ying dang zai ci nian 6 yue 30 ri qian, jiao na shui kuan shui wu ji guan tong zhi xian qi jiao na de, na shui ren ying dang an zhao qi xian jiao na shui kuan. 3 na shui ren cong zhong guo jing wai qu de suo de de, ying dang zai qu de suo de de ci nian 3 yue 1 ri zhi 6 yue 30 ri nei shen bao na shui. zhe he xian xing de ge shui fa gui zhong ci nian 1 yue 31 ri de shen bao jie zhi qi xiang bi jin xing le yan chang. 4 na shui ren yin yi ju jing wai zhu xiao zhong guo hu ji de, ying dang zai zhu xiao zhong guo hu ji qian ban li shui kuan qing suan. zhe yi dian zai xian xing de ge shui fa gui zhong mei you gui ding, shi xin zeng jia de. 7. gen ju xiu zheng cao an, ben xiu zheng an ni zi 2019 nian 1 yue 1 ri qi shi xing. ben xiu zheng an shi xing qian, zi 2018 nian 10 yue 1 ri zhi 2018 nian 12 yue 31 ri, ni dui na shui ren de gong zi xin jin suo de, xian xing yi mei yue shou ru e jian chu fei yong wu qian yuan hou de yu e wei ying na shui suo de e, yi zhao shang shu di yi dian de ge ren suo de shui shui lv biao yi zong he suo de shi yong an yue huan suan hou ji suan jiao na shui kuan, bing bu zai kou chu fu jia jian chu fei yong ge ti gong shang hu de sheng chan jing ying suo de, dui qi shi ye dan wei de cheng bao jing ying cheng zu jing ying suo de, xian xing shi yong shang shu di yi dian de ge ren suo de shui shui lv biao er jing ying suo de shi yong ji suan jiao na shui kuan. 03 guo wu yuan zong li 7 yue 23 ri zhu chi zhao kai guo wu yuan chang wu hui yi: jiang qi ye yan fa fei yong jia ji kou chu bi li ti gao dao 75 de zheng ce you ke ji xing zhong xiao qi ye kuo da zhi suo you qi ye. jin nian hui suan qing jiao de yi ding yao zhu yi le, yan fa fei yong jia ji kou chu ye bu neng sui bian jia ji. zhe ge ye shi shui wu ji cha zhong dian! 04 qi ye zhi chu de yin hang shou xu fei li xi zhi chu bi xu qu de fa piao cai neng shui qian kou chu guo jia shui wu zong ju gong gao 2018 nian di 28 hao di jiu tiao gui ding, qi ye zai jing nei fa sheng de zhi chu xiang mu shu yu zeng zhi shui ying shui xiang mu yi xia jian cheng" ying shui xiang mu" de, dui fang wei yi ban li shui wu deng ji de zeng zhi shui na shui ren, qi zhi chu yi fa piao bao kuo an zhao gui ding you shui wu ji guan dai kai de fa piao zuo wei shui qian kou chu ping zheng dui fang wei yi fa wu xu ban li shui wu deng ji de dan wei huo zhe cong shi xiao e ling xing jing ying ye wu de ge ren, qi zhi chu yi shui wu ji guan dai kai de fa piao huo zhe shou kuan ping zheng ji nei bu ping zheng zuo wei shui qian kou chu ping zheng, shou kuan ping zheng ying zai ming shou kuan dan wei ming cheng ge ren xing ming ji shen fen zheng hao zhi chu xiang mu shou kuan jin e deng xiang guan xin xi. nian di le, zhua jin qu yin hang yao yi xia shou xu fei fa piao, fou ze bu neng shui qian kou chu! 05 shou kuan ping zheng nei bu ping zheng fen ge dan deng ye ke yi zuo wei shui qian kou chu ping zheng guo jia shui wu zong ju zhi ding le qi ye suo de shui shui qian kou chu ping zheng guan li ban fa 1 cong ge ren ling xing cai gou man zu tiao jian bu xu yao fa piao zuo wei shui qian kou chu ping zheng cong shi xiao e ling xing jing ying ye wu de ge ren, qi zhi chu yi shui wu ji guan dai kai de fa piao huo zhe shou kuan ping zheng ji nei bu ping zheng zuo wei shui qian kou chu ping zheng. ji ge ren cong shi ying shui xiang mu jing ying ye wu de xiao shou e bu chao guo zeng zhi shui xiang guan zheng ce gui ding de qi zheng dian. gen ju xiang guan zheng ce gui ding, xiao e ling xing jing ying ye wu ke an yi xia biao zhun pan duan: an yue na shui de, yue xiao shou e bu chao guo 3 wan yuan an ci na shui de, mei ci ri xiao shou e bu chao guo 300 yuan 500 yuan ju ti biao zhun gen ju ge sheng gui ding zhi xing. dan xu yao te bie zhi chu de shi, ru guo ge ren xiao shou e chao guo shang shu gui ding, xiang guan zhi chu reng ying yi fa piao bao kuo an zhao gui ding you shui wu ji guan dai kai de fa piao zuo wei shui qian kou chu ping zheng. zhe yi tiao, hen duo ren jing chang bao you huai yi tai du. qi shi dang kuai ji wan quan bu yong zhe me jiu jie, ru guo gan jue gong si zhe me cao zuo feng xian ke kong, jiu ke yi dui bu fen ling xing cai gou cai yong bu yao fa piao yao shou ju de mo shi ru guo dan xin you feng xian, na jiu gan cui bie kao lv le, wei le ji bai yuan tian tian zhe me jiu jie gan shen me! 2 dui fang zhu xiao che xiao yi fa bei diao xiao ying ye zhi zhao bei shui wu ji guan ren ding wei fei zheng chang hu deng te shu yuan yin wu fa qu de fa piao shui qian kou chu bu jiu cuo shi qi ye zai bu kai huan kai fa piao qi ta wai bu ping zheng guo cheng zhong, yin dui fang zhu xiao che xiao yi fa bei diao xiao ying ye zhi zhao bei shui wu ji guan ren ding wei fei zheng chang hu deng te shu yuan yin wu fa bu kai huan kai fa piao qi ta wai bu ping zheng de, ke ping yi xia zi liao zheng shi zhi chu zhen shi xing hou, qi zhi chu yun xu shui qian kou chu: yi wu fa bu kai huan kai fa piao qi ta wai bu ping zheng yuan yin di zheng ming zi liao bao kuo gong shang zhu xiao ji gou che xiao lie ru fei zheng chang jing ying hu po chan gong gao deng zheng ming zi liao er xiang guan ye wu huo dong de he tong huo zhe xie yi san cai yong fei xian jin fang shi zhi fu de fu kuan ping zheng si huo wu yun shu di zheng ming zi liao wu huo wu ru ku chu ku nei bu ping zheng liu qi ye kuai ji he suan ji lu yi ji qi ta zi liao. qian kuan di yi xiang zhi di san xiang wei bi bei zi liao. 3 zu fang shui dian fei fen ge dan ke yi zuo wei shui qian kou chu ping zheng qi ye zu yong bao kuo qi ye zuo wei dan yi cheng zu fang zu yong ban gong sheng chan yong fang deng zi chan fa sheng de shui dian ran qi leng qi nuan qi tong xun xian lu you xian dian shi wang luo deng fei yong, chu zu fang zuo wei ying shui xiang mu kai ju fa piao de, qi ye yi fa piao zuo wei shui qian kou chu ping zheng chu zu fang cai qu fen tan fang shi de, qi ye yi chu zu fang kai ju de qi ta wai bu ping zheng zuo wei shui qian kou chu ping zheng. 4 qi ye qu de si zi yin zhi wei zao bian zao zuo fei kai piao fang fei fa qu de xu kai tian xie bu gui fan deng bu fu he gui ding de fa piao, yi ji qu de bu fu he guo jia fa lv fa gui deng xiang guan gui ding de qi ta wai bu ping zheng, bu de zuo wei shui qian kou chu ping zheng. 5 fa fang gei xiao fei zhe ge ren de xiao e dian zi hong bao huo you hui quan deng, yi nei bu ping zheng zuo wei shui qian kou chu ping zheng, nei bu ping zheng de tian zhi he shi yong qi ye reng xu fu he guo jia kuai ji fa lv fa gui deng xiang guan gui ding. 6 qi ye cong jing wai gou jin huo wu huo zhe lao wu fa sheng de zhi chu, yi dui fang kai ju de fa piao huo zhe ju you fa piao xing zhi di shou kuan ping zheng xiang guan shui fei jiao na ping zheng zuo wei shui qian kou chu ping zheng. wen jian yi ju: guo jia shui wu zong ju guan yu fa bu qi ye suo de shui shui qian kou chu ping zheng guan li ban fa de gong gao guo jia shui wu zong ju gong gao 2018 nian di 28 hao 06 zi 2018 nian 1 yue 1 ri qi, dui qi ye fa sheng de zhi gong jiao yu jing fei zhi chu, bu chao guo gong zi xin jin zong e 8 de bu fen, zhun yu zai ji suan qi ye suo de shui ying na shui suo de e shi kou chu chao guo bu fen, zhun yu zai yi hou na shui nian du jie zhuan kou chu. ti xing: xin gui ding, hui suan qing jiao jiu yong de zhao, zhua jin geng xin yi xia zhi shi ku! 07 qi ye zai 2018 nian 1 yue 1 ri zhi 2020 nian 12 yue 31 ri qi jian xin gou jin de she bei qi ju, dan wei jia zhi bu chao guo 500 wan yuan de, yun xu yi ci xing ji ru dang qi cheng ben fei yong zai ji suan ying na shui suo de e shi kou chu dan wei jia zhi chao guo 500 wan yuan de, reng an xian xing xiang guan gui ding zhi xing. qi zhong: she bei qi ju shi zhi chu fang wu jian zhu wu yi wai de gu ding zi chan. ti shi: zhe ge shi hen duo kuai ji rong yi fan cuo de wen ti. hen duo ren hun xiao le kuai ji zhun ze he shui fa de guan xi. jia ru gong si gou mai 100 wan de she bei, zhi yao shi yong qi xian zai 1 nian yi shang bi xu ru gu ding zi chan, an yue ji ti zhe jiu. zhi shi suo de shui de shi hou ke yi yi ci xing kou chu le, ye jiu shi ti qian jiang zhe jiu yi xia zi kou chu le! dong le ma? 08 zi 2018 nian 1 yue 1 ri zhi 2020 nian 12 yue 31 ri, fu he tiao jian de xiao xing wei li qi ye, wu lun cai qu cha zhang zheng shou fang shi hai shi he ding zheng shou fang shi, qi nian ying na shui suo de e di yu 100 wan yuan han 100 wan yuan, xia tong de, jun ke yi xiang shou cai shui 2018 77 hao wen jian gui ding de suo de jian an 50 ji ru ying na shui suo de e, an 20 de shui lv ji suan jiao na qi ye suo de shui de zheng ce ti xing: ma shang jie zhang le, kan kan ni men jin nian de zi chan hai fu he xiao wei biao zhun ma? zhua jin zhun bei ba, dao shi hou bu fu he tiao jian le, lao ban zhen yao ma ren le! 09 zi 2018 nian 1 yue 1 ri qi, gao xin ji shu qi ye huo ke ji xing zhong xiao qi ye kui sun zui zhang jie zhuan nian xian you 5 nian yan chang zhi 10 nian dang nian ju bei gao xin ji shu qi ye huo ke ji xing zhong xiao qi ye zi ge de qi ye, qi ju bei zi ge nian du zhi qian 5 ge nian du fa sheng de shang wei mi bu wan de kui sun, zhun yu jie zhuan yi hou nian du mi bu, zui zhang jie zhuan nian xian you 5 nian yan chang zhi 10 nian. gao xin ji shu qi ye, shi zhi an zhao ke ji bu cai zheng bu guo jia shui wu zong ju guan yu xiu ding yin fa gao xin ji shu qi ye ren ding guan li ban fa de tong zhi guo ke fa huo 2016 32 hao gui ding ren ding de gao xin ji shu qi ye suo cheng ke ji xing zhong xiao qi ye, shi zhi an zhao ke ji bu cai zheng bu guo jia shui wu zong ju guan yu yin fa ke ji xing zhong xiao qi ye ping jia ban fa de tong zhi guo ke fa zheng 2017 115 hao gui ding qu de ke ji xing zhong xiao qi ye deng ji bian hao de qi ye. wen jian yi ju: cai zheng bu shui wu zong ju guan yu yan chang gao xin ji shu qi ye he ke ji xing zhong xiao qi ye kui sun jie zhuan nian xian de tong zhi cai shui 2018 76 hao 10 jiang yuan zai 15 ge fu wu mao yi chuang xin fa zhan shi dian di qu zhi xing de ji shu xian jin xing fu wu qi ye suo de shui you hui zheng ce tui guang zhi quan guo shi shi, ji zi 2018 nian 1 yue 1 ri qi, zai quan guo fan wei nei dui fu he tiao jian jing ren ding de ji shu xian jin xing fu wu qi ye fu wu mao yi lei, jian an 15 de shui lv zheng shou qi ye suo de shui. wen jian yi ju: cai zheng bu shui wu zong ju shang wu bu ke ji bu guo jia fa zhan gai ge wei guan yu jiang fu wu mao yi chuang xin fa zhan shi dian di qu ji shu xian jin xing fu wu qi ye suo de shui zheng ce tui guang zhi quan guo shi shi de tong zhi cai shui 2018 44 hao 11 qi ye wei tuo jing wai jin xing yan fa huo dong suo fa sheng de yan jiu kai fa fei yong ke jin xing jia ji kou chu wei tuo jing wai jin xing yan fa huo dong suo fa sheng de fei yong, an zhao fei yong shi ji fa sheng e de 80 ji ru wei tuo fang de wei tuo jing wai yan fa fei yong. wei tuo jing wai yan fa fei yong bu chao guo jing nei fu he tiao jian de yan fa fei yong san fen zhi er de bu fen, ke yi an gui ding zai qi ye suo de shui qian jia ji kou chu, shang shu fei yong shi ji fa sheng e ying an zhao du li jiao yi yuan ze que ding. wei tuo jing wai jin xing yan fa huo dong ying qian ding ji shu kai fa he tong, bing you wei tuo fang dao ke ji xing zheng zhu guan bu men jin xing deng ji. xiang guan shi xiang an ji shu he tong ren ding deng ji guan li ban fa ji ji shu he tong ren ding gui ze zhi xing. qi ye ying zai nian du shen bao xiang shou you hui shi, an zhao guo jia shui wu zong ju guan yu fa bu xiu ding hou de qi ye suo de shui you hui zheng ce shi xiang ban li ban fa de gong gao guo jia shui wu zong ju gong gao 2018 nian di 23 hao de gui ding ban li you guan shou xu, bing liu cun bei zha. wen jian yi ju: cai zheng bu shui wu zong ju ke ji bu guan yu qi ye wei tuo jing wai yan jiu kai fa fei yong shui qian jia ji kou chu you guan zheng ce wen ti de tong zhi cai shui 2018 64 hao 12 guo jia shui wu zong ju fa bu xin ban qi ye suo de shui yue ji du yu jiao na shui shen bao biao zhong hua ren min gong he guo qi ye suo de shui yue ji du yu jiao na shui shen bao biao A lei, 2018 nian ban deng bao biao, zhu yao zai yi xia fang mian jin xing le you hua: yi shi qu xiao zhong hua ren min gong he guo qi ye suo de shui yue ji du yu jiao na shui shen bao biao A lei, 2015 nian ban ji qi fu biao zhong de" ben qi jin e" lie, zhi bao liu" lei ji jin e" lie. dui yuan gu ding zi chan jia su zhe jiu kou chu ming xi biao jin xing da fu jian hua, jiang shu ju xiang you 185 xiang jian shao zhi 30 xiang, jing jian 84. zong he tong ji, xiu ding hou de biao dan shu ju xiang jiang jian shao 65 yi shang. er shi gen ju zheng ce tiao zheng he luo shi you hui de xu yao, bu chong tiao zheng le mian shui shou ru jian ji shou ru suo de jian mian deng you hui ming xi biao A201010 jian mian suo de shui you hui ming xi biao A201030 deng biao dan de xing ci nei rong, que bao fu he tiao jian de na shui ren neng gou ji shi zu e xiang shou dao shui shou you hui. zeng jia yu jiao fang shi qi ye lei xing deng biao shi xin xi he fu bao xin xi nei rong, wei shi xian zhi neng tian bao ti gong you li zhi chi. 13 tui huan zeng zhi shui qi mo liu di shui e de hang ye bao kuo zhuang bei zhi zao deng xian jin zhi zao ye yan fa deng xian dai fu wu ye he dian wang qi ye, na shui ren de na shui xin yong deng ji wei A ji huo B ji. na shui ren xiang zhu guan shui wu ji guan shen qing tui huan qi mo liu di shui e, dang qi tui huan de qi mo liu di shui e, yi na shui ren shen qing tui shui shang qi de qi mo liu di shui e he tui huan bi li ji suan, bing yi na shui ren 2017 nian di qi mo liu di shui e wei shang xian. 14 liang bu men fa wen ji xu shi shi xuan chuan wen hua zeng zhi shui you hui zheng ce zi 2018 nian 1 yue 1 ri qi zhi 2020 nian 12 yue 31 ri, mian zheng tu shu pi fa ling shou huan jie zeng zhi shui dui 7 lei chu ban wu zai chu ban huan jie zhi xing zeng zhi shui 100 xian zheng hou tui de zheng ce dui 2 lei chu ban wu zai chu ban huan jie zhi xing zeng zhi shui xian zheng hou tui 50 de zheng ce. 15 tiao zheng zeng zhi shui shui lv zi 2018 nian 5 yue 1 ri qi, na shui ren fa sheng zeng zhi shui ying shui xiao shou xing wei huo zhe jin kou huo wu, yuan shi yong 17 he 11 shui lv de, shui lv fen bie tiao zheng wei 16 10 na shui ren gou jin nong chan pin, yuan shi yong 11 kou chu lv de, kou chu lv tiao zheng wei 10 na shui ren gou jin yong yu sheng chan xiao shou huo wei tuo jia gong 16 shui lv huo wu de nong chan pin, an zhao 12 de kou chu lv ji suan jin xiang shui e yuan shi yong 17 shui lv qie chu kou tui shui lv wei 17 de chu kou huo wu, chu kou tui shui lv tiao zheng zhi 16 yuan shi yong 11 shui lv qie chu kou tui shui lv wei 11 de chu kou huo wu kua jing ying shui xing wei, chu kou tui shui lv tiao zheng zhi 10. 16 zi 2018 nian 5 yue 1 ri qi, zeng zhi shui na shui shen bao jiang jin xing biao biao bi dui piao biao bi dui biao shui bi dui wei jin yi bu jia qiang he gui fan zeng zhi shui na shui shen bao bi dui guan li, ti gao shen bao zhi liang, you hua na shui fu wu, shui wu zong ju zhi ding le zeng zhi shui na shui shen bao bi dui guan li cao zuo gui cheng shi xing, shen bao bi dui gui ze: biao biao bi dui, shen bao biao biao nei biao jian luo ji guan xi bi dui piao biao bi dui, ge lei fa piao ping zheng bei an zi ge deng xin xi yu shen bao biao jin xing bi dui biao shui bi dui, dang qi shen bao de ying na shui kuan yu dang qi de shi ji ru ku shui kuan bi dui. 17 shui wu zong ju ming que yi ban na shui ren zhuan deng ji wei xiao gui mo na shui ren deng ruo gan wen ti zhen dui tong yi zeng zhi shui xiao gui mo na shui biao zhun hou er she ji de zheng guan cao zuo wen ti, zong ju fa bu xiang guan gong gao yu yi ming que. ju ti nei rong ru xia: 1 ming que yi ban na shui ren zhuan wei xiao gui mo na shui ren de tiao jian 2 na shui ren zhuan deng ji de ban li cheng xu 3 yi ban na shui ren zhuan deng ji wei xiao gui mo na shui ren hou, zi zhuan deng ji ri de xia qi qi, an zhao jian yi ji shui fang fa ji suan jiao na zeng zhi shui zhuan deng ji ri dang qi reng an zhao yi ban na shui ren de you guan gui ding ji suan jiao na zeng zhi shui 4 guan yu zhuan deng ji na shui ren shang wei shen bao di kou huo liu di jin xiang shui e de chu li 5 guan yu zhuan deng ji na shui ren zai yi ban na shui ren qi jian xiao shou he gou jin ye wu zai zhuan deng ji hou fa sheng xiao shou zhe rang zhong zhi huo zhe tui hui de chu li 6 na shui ren zai zhuan deng ji hou ke yi shi yong xian you shui kong she bei ji xu kai ju zeng zhi shui fa piao 7 zhuan deng ji wei xiao gui mo na shui ren hou, ru na shui ren lian xu 12 ge yue huo zhe 4 ge ji du de xiao shou e chao guo 500 wan yuan, ze ying an zhao gui ding, zai ci deng ji wei yi ban na shui ren 8 yi ban na shui ren zai shui lv tiao zheng qian yi an yuan shui lv kai ju fa piao de ye wu, ru fa sheng xiao shou zhe rang zhong zhi tui hui huo kai piao you wu de, an yuan shi yong shui lv kai ju hong zi fa piao. yi ban na shui ren zai zeng zhi shui shui lv tiao zheng qian wei kai ju zeng zhi shui fa piao de, zeng zhi shui ying shui xiao shou xing wei ying dang an zhao yuan shi yong shui lv bu kai. jin ji ti xing: mei you jin xiang ke hu dui kai piao mei you tai duo yao qiu de qi ye zhuan wei xiao gui mo na shui ren de shi jian bu duo le, zheng qu zhe ban ge yue gao ding, cuo guo le zhe shan, bu zhi he chu hai you ru ci hao zheng ce. 18 tong yi zeng zhi shui xiao gui mo na shui ren biao zhun wei nian ying zheng zeng zhi shui xiao shou e 500 wan yuan ji yi xia wei wan shan zeng zhi shui zhi du, jin yi bu zhi chi zhong xiao wei qi ye fa zhan, an zhao zhong hua ren min gong he guo zeng zhi shui zan xing tiao li shi shi xi ze di er shi ba tiao gui ding yi deng ji wei zeng zhi shui yi ban na shui ren de dan wei he ge ren, zai 2018 nian 12 yue 31 ri qian, ke zhuan deng ji wei xiao gui mo na shui ren, qi wei di kou de jin xiang shui e zuo zhuan chu chu li. 19 shui wu zong ju fa bu guan yu xin ban na shui ren shou ci shen ling zeng zhi shui fa piao you guan shi xiang de gong gao, ya suo xin ban na shui ren shou ci shen ling zeng zhi shui fa piao shi jian tong shi man zu xiang guan tiao jian de xin ban na shui ren shou ci shen ling zeng zhi shui fa piao, zhu guan shui wu ji guan ying dang zi shou li shen qing zhi ri qi 2 ge gong zuo ri nei ban jie, you tiao jian de zhu guan shui wu ji guan dang ri ban jie. 20 cong zhi wu ke ji cheng guo zhuan hua shou ru zhong ji yu ke ji ren yuan de xian jin jiang li, ke jian an 50 ji ru ke ji ren yuan dang yue" gong zi xin jin suo de". 21 jiang mu qian zai 8 ge quan mian chuang xin gai ge shi yan di qu he su zhou gong ye yuan qu shi dian de chuang ye tou zi qi ye he tian shi tou zi ge ren tou xiang zhong zi qi chu chuang qi ke ji xing qi ye, an tou zi e 70 di kou ying na shui suo de e de you hui zheng ce tui guang dao quan guo fan wei shi shi. ming que, tian shi tou zi ge ren suo de shui zheng ce zi 2018 nian 7 yue 1 ri qi zhi xing, qi ta ge xiang zheng ce zi 2018 nian 1 yue 1 ri qi zhi xing zhi xing ri qi qian 2 nian nei fa sheng de tou zi, zai zhi xing ri qi hou tou zi man 2 nian, qie fu he gui ding tiao jian de, ke yi shi yong shang shu shui shou zheng ce. 22 zi 2018 nian 5 yue 1 ri qi, dui an wan fen zhi wu shui lv tie hua de zi jin zhang bu jian ban zheng shou yin hua shui, dui an jian tie hua wu yuan de qi ta zhang bu mian zheng yin hua shui. 23 zi 2018 nian 7 yue 1 ri zhi 2021 nian 6 yue 30 ri, dui gou zhi gua che jian ban zheng shou che liang gou zhi shui wei cu jin shuai gua yun shu fa zhan, ti gao wu liu xiao lv he jiang di wu liu cheng ben, zi 2018 nian 7 yue 1 ri zhi 2021 nian 6 yue 30 ri, dui gou zhi gua che jian ban zheng shou che liang gou zhi shui. gou zhi ri qi an zhao ji dong che xiao shou tong yi fa piao hai guan guan shui zhuan yong jiao kuan shu huo zhe qi ta you xiao ping zheng de kai ju ri qi que ding. gua che, shi zhi you qi che qian yin cai neng zheng chang shi yong qie yong yu zai yun huo wu de wu dong li che liang. 24 zhong hua ren min gong he guo yan ye shui fa zi 2018 nian 7 yue 1 ri qi shi xing zai zhong hua ren min gong he guo jing nei, yi zhao zhong hua ren min gong he guo yan cao zhuan mai fa de gui ding shou gou yan ye de dan wei wei yan ye shui de na shui ren. na shui ren ying dang yi zhao gui ding jiao na yan ye shui. 25 zhong hua ren min gong he guo chuan bo dun shui fa zi 2018 nian 7 yue 1 ri qi shi xing zi zhong hua ren min gong he guo jing wai gang kou jin ru jing nei gang kou de chuan bo, ying dang yi fa jiao na chuan bo dun shui. dun shui you hai guan fu ze zheng shou. 26 guo jia shui wu zong ju yan jiu zhi ding le zi yuan shui zheng shou guan li gui cheng, jin yi bu gui fan zi yuan shui zheng shou guan li zi yuan shui zheng shou guan li gui cheng fen wei 26 tiao, ming que le shi tong xiao shou de fan wei yun fei kou jian de tiao jian dai kou dai jiao de yuan ze ying shui chan pin ji shui jia ge que ding fang fa yi ji gui fan shen bao bu men xie zuo xin xi gong xiang feng xian guan li deng shi xiang. 27 zi 2018 nian 8 yue 1 ri qi shi xing xin de yan ye shui na shui shen bao biao 28 cai zheng bu dui yi ban qi ye cai wu bao biao ge shi jin xing le xiu ding, bian hua zhen de da. zhi xing qi ye kuai ji zhun ze de fei jin rong qi ye zhong, shang wei zhi xing xin jin rong zhun ze he xin shou ru zhun ze de qi ye ying dang an zhao qi ye kuai ji zhun ze he ben tong zhi fu jian 1 de yao qiu bian zhi cai wu bao biao, yi zhi xing xin jin rong zhun ze huo xin shou ru zhun ze de qi ye ying dang an zhao qi ye kuai ji zhun ze he ben tong zhi fu jian 2 de yao qiu bian zhi cai wu bao biao. qi ye dui bu cun zai xiang ying ye wu de bao biao xiang mu ke jie he ben qi ye de shi ji qing kuang jin xing bi yao shan jian, qi ye gen ju zhong yao xing yuan ze bing jie he ben qi ye de shi ji qing kuang ke yi dui que xu dan du lie shi de nei rong zeng jia bao biao xiang mu. zhi xing qi ye kuai ji zhun ze de jin rong qi ye ying dang gen ju jin rong qi ye jing ying huo dong de xing zhi he yao qiu, bi zhao yi ban qi ye cai wu bao biao ge shi jin xing xiang ying tiao zheng. ti xing: ci ci kuai ji zhun ze tiao zheng dui cai wu bao biao fei chang da, jian yi chong xin xue xi. 29 dui shi xing zeng zhi shui qi mo liu di tui shui de na shui ren, yun xu qi cong cheng shi wei hu jian she shui jiao yu fei fu jia he di fang jiao yu fu jia de ji shui zheng yi ju zhong kou chu tui huan de zeng zhi shui shui e. 30 dui fu he tiao jian jie yue neng yuan shi yong xin neng yuan che chuan de che chuan shui jian mian huo jian ban zheng shou. 31 qi ye can jia gu zhu ze ren xian gong zhong ze ren xian deng ze ren bao xian, an zhao gui ding jiao na de bao xian fei, zhun yu zai qi ye suo de shui shui qian kou chu. 31 zi 2018 nian 11 yue 1 ri han qi, dui ge ren zhuan rang xin san ban gua pai gong si fei yuan shi gu qu de de suo de, zan mian zheng shou ge ren suo de shui. 32 xu kai pu tong fa piao 100 fen huo zhe jin e 40 wan yuan yi shang de jiang zao yan cheng! kan wan suo you fa gui, nao zi dou you dian jiang hu le! gan kuai ji, zhen de bu rong yi! dui nei ge zheng ce you yi wen de, huan ying zai xia fang liu yan ti wen! ben wen wan

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济南市第一期集福“爱在泉城 健康助残”股骨头坏死救助项目启动

????安徽教师资格证考试面试网_AG人工智能济南市现有40多万残疾人,肢体残疾人占比重最大,其中大部分为骨病患者。为切实解决济南市贫困家庭骨病患者因病致残、因病致困问题,8月22日,济南市第一期集福“爱在泉城 健康助残”股骨头坏死救助项目在济南中德骨科医院启动。市残联党组成员、副理事长曲国庆,市残联副局级领导干部沈永强,市残疾人福利基金会理事长葛忠明,市残疾人福利基金会副理事长张茂好,天桥区残联理事长宋文静,各区县残联分管领导,济南中德骨科医院院长王建新以及项目受助患者代表等出席启动仪式。

????  本次集福“爱在泉城 健康助残”股骨头坏死救助项目是由市残联、市残疾人福利基金会主办,各区县及高新区残联、南部山区和莱芜高新区管委会社会事务管理局协办,济南中德骨科医院等承办的项目。旨在为济南市贫困股骨头坏死及骨关节病患者提供康复手术救助,让更多的家庭远离股骨头坏死疾病的困扰。

????  王建新指出,由于诸多原因导致股骨头坏死患者相对较多,严重影响了他们的正常生活,尤其是贫困家庭患者,在心理和经济上都承受了很大的压力。

????  葛忠明向全社会发出倡议,期待越来越多有爱心、有责任心的企业积极参与残疾人福利事业,为更多的残疾人解除困难,把温暖送进每一位有需要的残疾人家庭!

????  本次活动特向社会各界聘请医德医风监督员,对本次活动和医院的行业作风情况进行监督与指导。这也是医院行风建设工作的重要指标,规范医疗行为,提升医疗服务质量,树立行业新风,打造群众满意医院,也为保证活动的公平公正和真实性打好基础。

????  据了解,本次救助对象为符合以下条件的股骨头坏死及骨关节病患者:具有低收入贫困残疾人家庭的骨病患者;有合法的监护人,本人或监护人自愿参加救助活动,并由个人提出申请;经项目执行单位筛查,病情适合接受置换手术的患者。

?? 巴西总统嘲笑马克龙妻子_AG人工智能;?  项目要求各区县按照相关要求,制定筛查计划,确定项目负责人,做好宣传发动和组织工作,做好患者就诊交通保障。严格救助标准,加强督导和检查,确保项目顺利完成;项目执行单位要做好筛查和确诊工作,筛健康保险的年收入_AG人工智能查现场设立宣教人员,正确解释救助政策,避免产生误解。严格手术标准和操作规范,确保高标准、高质量的完成每一例手术。

????  请有需求的残疾人家庭到lol峡谷大彩蛋_AG人工智能各区县残联进行申报,根据通知要求进行检察院公益诉讼检察工作_AG人工智能申请救助。切尔西vs诺维奇前瞻_AG人工智能

???? 原标题:济南市第一期集福“爱在泉城 健康助残”股骨头坏死救助项目启动

???? 值班主任:田艳敏

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