arrHitInfo=new Array("％在,18,1","（例,17,1","（包,4,1","（流,18,1","（物,14,1","（申,31,1","（贸,15,1","（资,31,1","），,31,1","）、,15,1,31,1","）。,4,1,17,1","）及,18,1","）的,14,1","，“,17,1","，一,27,1","，不,22,1","，与,3,1","，严,27,1","，中,20,2","，为,3,1,21,1,27,1","，主,4,1","，也,17,1","，仍,14,1","，他,27,1","，以,2,1,17,1,18,2,21,1,22,1,25,1","，会,32,2","，但,14,2,17,2,18,1","，作,6,1","，使,16,1,18,1,21,1,32,1","，例,14,2","，保,15,1,21,1","，公,28,1","，其,25,1","，兼,18,1","，再,4,1","，决,27,1","，准,31,1","，判,3,1","，加,27,1","，包,18,1,28,1,31,2","，区,23,1","，协,18,2","，卢,28,1","，发,18,1","，可,27,1","，台,28,1","，各,14,1","，同,4,1,15,2,17,1,20,1,21,1","，员,20,1","，因,20,1,27,1","，在,17,2,18,1,23,1,27,1","，增,17,1,18,3,20,1","，外,27,3","，如,18,1","，存,31,1","，它,22,1","，安,28,1","，完,18,1,22,1","，对,4,1,18,1","，就,27,1","，帮,3,1,18,1,27,1","，并,4,3,17,2,18,4,27,1","，应,27,1","，建,15,1","，开,28,1,31,1","，形,27,1","，很,20,3,30,1","，必,27,1","，快,4,1","，您,27,1","，成,2,1","，我,3,1,4,7,6,2,15,2,28,2,18,2,25,1,27,1,32,1","，所,18,1","，拥,27,1","，提,15,1,18,1,27,1","，新,28,2","，更,3,1,4,1","，条,22,1","，根,27,1","，格,28,1","，毛,28,1","，汉,18,1","，没,30,1","，注,32,1","，泽,28,1","，海,15,1","，消,18,1","，特,32,1","，瑞,28,1","，甚,18,1","，目,21,1","，着,32,1","，确,18,1","，积,3,1","，税,4,1,18,4,27,1,31,1","，等,31,1","，纳,28,1","，经,4,1","，能,15,1,18,1,27,1","，节,15,1","，英,28,1","，荷,28,1","，获,18,1","，营,18,1","，萨,28,1","，认,31,1","，设,27,1","，评,18,1","，该,18,1","，请,21,1","，诸,28,1","，达,21,1","，还,4,1","，这,15,1,17,3,20,1","，通,3,1,15,1,20,1,23,1","，那,4,1,27,1","，除,32,1","，难,23,2","，需,20,2","，香,28,1","，马,28,1","、以,31,1","、健,23,1","、准,31,1","、利,15,1","、合,3,1","、员,2,1,21,1","、境,15,1","、外,27,2","、将,21,1","、平,4,1","、我,4,1","、提,21,1","、方,25,1","、更,4,1","、月,31,1","、法,14,1","、特,15,1","、税,6,1,14,1,18,2,30,2","、管,31,1","、组,21,1","、行,3,1","、补,21,1","、试,31,1","、财,14,1","、跨,3,1","、间,18,1","、需,21,1","、高,4,1","。,2,3,3,6,4,13,6,1,14,1,15,7,16,4,17,3,18,16,28,3,20,3,21,8,22,4,23,1,24,5,25,2,27,6,30,1,31,3,32,3","。为,27,1","。主,17,1","。以,27,1","。例,17,1","。其,15,1","。凭,18,2","。另,15,1","。同,6,1,15,1,18,1,28,1,32,1","。在,15,1,20,1,27,2","。如,23,1,27,1,32,1","。对,4,1,20,1","。并,27,1","。快,4,1","。情,18,1","。我,2,1,3,1,15,3,18,2,28,1,21,3,25,1,27,2,32,1","。提,18,1","。新,20,1","。根,18,2","。此,18,2","。海,15,1","。税,18,2","。若,21,1","。这,14,2,28,1","。通,4,1,14,2,18,1,28,1","。错,18,1","：,5,4,14,1,15,7,17,1,18,4,20,1,22,1,23,1,27,2,30,1,31,3,32,3","；,14,5,17,9,18,12,20,4,23,9,24,24,25,5,27,16,30,2","；以,30,1","?,9,1,9,2,10,1,10,2,11,1,11,2,12,1,12,1,13,1,13,1","？,27,3","“,3,1","“一,24,1","“健,28,1","“关,18,4","“好,4,1","“常,17,1","“第,15,1","“营,17,1","“通,17,1","“预,15,1","”,3,1","”，,17,1","”。,18,1,28,1","”；,18,1","”为,15,1","”制,17,1","”将,4,1","”服,24,1","”的,18,2","”等,15,1,17,1","00,13,20","000,12,3,13,8","004,13,1","007,13,1","019,13,1","0301,13,1","05,10,1","074,13,1","08,12,1","091,11,1","10,12,1,13,6,16,1","100,1,1,2,1,12,1","1000,13,1","1001,12,1","101,10,1","104,9,2","105,13,1","11,13,3","111,9,1,13,1","1185,13,1","11999tax,13,1","12,13,1","12290,1,2","13,12,1,13,6","14,13,3","140,12,3","1491,13,1","15,9,2,12,4,13,3","150,13,1","153,13,1","154,13,1","155,13,1","16,13,2","166,13,2","168,13,1","17,11,1","1700,13,1","1785,13,1","18,13,2,18,1","18th,9,1","1949,19,1","195,13,1","19968,1,1","19982,3,1,4,1,5,1","19987,1,1","1999,11,1,13,8","19990,1,1","19994,1,2","20,11,1,13,3","200,13,1","2000,13,10","200021,9,1,10,1,11,1,13,1","200030,5,1,12,1","2001,12,1,13,9","2002,13,9","20026,1,1","2003,13,14","2004,1,5,2,1,3,1,4,1,5,1,6,1,7,1,8,4,9,6,10,3,11,4,12,2,13,22,14,1,15,1,16,1,17,1,18,1,28,1,29,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,30,1,31,1,32,1","2005,1,3,2,1,3,1,4,1,5,1,6,1,7,1,8,2,10,1,12,10,13,3,14,1,15,1,16,1,17,1,18,1,28,1,29,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,30,1,31,1,32,1","200510,12,8","20107,1,1","20110,1,2","20154,3,1,4,1,5,1","20204,1,3","20219,1,1","20225,1,1","20250,1,1","2046,13,1","205,13,1","206,13,1","20844,3,1,4,1,5,1","20851,3,1,4,1,5,1","20860,3,1,4,1,5,1","21,5,2,9,2,10,2,11,2,12,2,13,4","21147,1,1,3,1,4,1,5,1","21151,1,1","21153,1,1,3,1,4,1,5,1","212,13,1","21253,3,1,4,1,5,1","21496,3,1,4,1,5,1","21644,1,1,3,1,4,1,5,1","22,13,1","22004tax,13,1","22235,1,1","22242,1,1","225,13,1","22806,3,1,4,1,5,1","22823,1,2","2308,5,1","2310,5,1","23458,1,1","239,13,1","23rd,12,1","240,13,1","24102,1,1","24182,3,1,4,1,5,1","24378,1,1","244,13,1","25,13,3","250k,10,1","25104,1,1","25105,1,3","25143,1,1","25152,1,1","25237,3,1,4,1,5,1","2572,13,1","25903,1,1","25910,3,1,4,1,5,1","26,13,3","26131,3,1,4,1,5,1","26159,1,1","26366,1,1","26368,1,1","26381,3,1,4,1,5,1","26412,3,1,4,1,5,1","26469,1,1","26597,1,1","27,13,1","28,13,1","28023,3,1,4,1,5,1","281,13,1","286,13,1","295,13,1","2987,13,1","30,9,1,12,1,13,1","300,9,1,10,1,11,1,13,2","3000,13,1","30028,1,1","30340,1,3","30475,1,1","308,13,1","31246,3,1,4,1,5,1","319,13,1","32,13,2","32454,1,1","32463,1,1","326,13,1","3261,13,1","32844,1,1","33,9,2,12,2,13,1","331,13,1","33268,1,1","338,13,1","35,9,2,13,2","35745,1,1","35814,1,1","36,13,1","36141,3,1,4,1,5,1","36152,3,1,4,1,5,1","36164,3,2,4,2,5,2","3630,9,2,10,2,11,2,13,3","3689,13,1","3722,5,1,12,1","373,13,1","38,13,2","3823,9,1,10,1,11,1,13,1","38382,1,1,3,1,4,1,5,1","38431,1,1","39038,1,1,3,1,4,1,5,1","3h,3,1","40,11,2,13,3,20,1","400,13,1","4000,13,1","403,13,1","41,13,1","4101,9,1,10,1,11,1,13,1","4102,9,1,10,1,11,1,13,1","412,13,1","42,9,1","4320,13,1","45,13,1","450,13,1","47,13,1","472,13,1","49,13,1","50,10,1,12,1,13,2","500,6,1,10,1","5000,13,1","51,13,1","53,13,2","532,13,1","54,13,1","5511,13,1","561,13,2","57,1,1,8,1,11,3","593,13,3","60,13,3,20,1","600,13,2","6000,13,1","609,13,1","61,13,1","610,13,1","6335,9,3,10,3,11,3,13,4","635,13,1","638,13,1","6447,5,2,12,3","649,13,1","651,13,1","652,13,1","66,13,1","669,13,1","7000,13,1","7007,13,1","738,13,1","750,13,1","76,12,1","786,13,1","7878,5,1,12,2","80,13,1","800,13,1","8000,13,1","812,13,1","836,13,1","84,11,2","86,5,2,9,2,10,2,11,2,12,2,13,2","8621,9,1,10,1,11,1,12,1,13,2","90,11,1","940,13,1","956,9,2","969,13,1","999,13,1","ability,12,1","acceleration,26,1","access,29,1","accommodate,11,1","accordance,29,1","according,9,1,29,1","accounting,12,1","accurate,29,1","acquisition,26,1","acting,12,1","activities,12,2","add,26,1","added,13,3","addition,9,2,10,1,11,2,26,1","additional,11,1","address,9,1,10,3,11,1,12,1,13,2","admin,5,1","administration,9,1,10,1","administrative,12,2","advanced,6,1","advice,9,1,10,1,12,1,13,2","advised,12,1","advisors,12,1","affiliate,9,1","affiliates,2,1,3,1,4,1","afford,29,1","against,9,1","agreed,9,1","alcatel,6,1","allow,29,1","allowable,9,1","allows,12,1","almost,11,1","already,11,1,29,1","alternatives,12,1","although,11,1","always,12,1","amec,6,1","among,9,2","amount,9,1,10,2,13,1","amounted,13,1","amp,23,2,24,2,25,2","analysis,9,1,10,1,12,6,13,2,29,1","anheuser,6,1","announcement,10,4","annual,9,1","annually,10,1","another,29,1","answers,12,1","anyway,8,1","apart,29,1","applicant,11,1","application,29,1","applies,9,1","apply,9,2","appointing,10,1","appropriate,12,2,29,4","approval,26,1,29,2","approved,29,1","approximately,13,2","april,12,1","arch,6,1","arm,9,1","around,11,1","arrangement,9,2,12,1","arrangements,29,1","ask,12,1","asset,1,1,8,1,11,1,13,2","assets,9,3,11,1,13,2","assist,26,1","association,11,1,19,1","attitude,29,1","audit,26,1","authorities,10,3,11,4,26,1,29,1","authority,11,2","automobile,7,1","availability,11,1,29,1","available,8,1,9,1,29,1","avoid,10,1","background,12,1","balance,9,1","bank,9,1","bankruptcy,10,1","based,10,1,29,2","basf,6,1","basis,10,1,11,1","bayer,6,1","because,29,1","become,11,1","becomes,12,2","beginning,11,1","benchmark,9,1,10,1","benchmarking,8,1","benefit,12,2","benefits,11,1","besides,12,1","best,10,1","between,9,4,12,1","beyond,10,1","big,10,1","billion,13,21","bmw,6,1","boarder,9,1","boeing,6,1","bonded,12,1","border,9,1","borrower,9,1","both,9,3","branch,29,1","branches,12,1,29,1","break,12,1","bridge,2,1,3,1,4,1","broadcast,10,1","bryan,6,1","bt,12,1","budgeted,13,2","budgeting,11,1","bundle,11,1","bureau,10,2,11,3,13,1,17,1,18,1,19,1,27,1","bureaus,11,1","busch,6,1","business,10,2,12,11,13,2,26,1,29,10","call,10,1","cancelled,11,1","cannot,11,1,29,2","cap,26,1","capital,6,1,12,1,29,1","capitals,9,1","capped,9,1","captured,8,1,11,1","carefully,29,1","case,6,1,9,1,12,3,29,1","cases,9,1,10,1,11,2","cave,6,1","center,23,1,24,1,25,1","central,13,1,26,1","centralize,29,1","centralized,11,2","ceo,10,1","cepa,12,1","certain,9,2,10,1,11,1,12,2,29,1","certainly,11,2","certificate,11,1","chairman,10,1","change,11,1,12,1,26,1","changes,11,1","channel,29,1","charge,10,1,11,1","chc,12,1","cheated,10,1","check,10,1","chemicals,6,2","china,1,2,8,4,9,15,10,3,11,2,12,14,13,9,19,3,23,2,24,2,25,2,26,3,29,11","chinese,9,1,10,1,11,1,12,1,29,1","choices,12,2","circular,9,7,10,1,11,1,12,2","circulars,12,1","circumstance,12,1","claim,9,2","clarified,11,1","class,8,1","classified,9,2","clearly,12,1","client,29,1","clients,9,1,12,2,13,2","closely,10,1","closer,12,1","closure,26,1","cnpre,23,1,24,1,25,1","code,9,1","collection,10,1","com,5,2,9,2,10,2,11,4,12,2,13,2","comes,11,1","comments,9,1,13,2","commerce,12,1,27,1","commercial,12,4","commission,27,1","commitment,12,3","commitments,29,1","committing,10,1","communication,26,1","communications,10,1","companies,9,7,10,5,12,3,19,1","company,9,9,10,4,11,3,12,1,29,5","comparison,1,1,8,1,12,2","competitors,8,1","complete,29,1","compliance,10,2","comply,9,1","components,11,2","comprehensive,9,1,11,1,13,2,29,1","conduct,10,1","connection,19,1,26,1","consequence,1,1,8,1","consider,9,1,29,1","consolidate,29,1","consult,12,1","consulting,1,5,2,5,3,5,4,5,5,5,6,5,7,5,8,4,9,3,10,2,11,2,12,6,13,4,14,5,15,5,16,5,17,5,18,5,28,5,19,5,20,5,21,5,22,5,23,5,24,5,25,5,26,5,27,5,29,5,30,5,31,5,32,5","consumer,13,3","consumption,13,2","contact,5,4,9,2,10,2,11,2,12,2,13,3","contained,12,1","contents,12,1","continued,9,1","contract,29,1","contracted,13,1","contracts,11,1","control,11,1,29,1","controllership,11,1","controls,9,1","convenience,29,1","cooperative,29,1","copy,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","corporate,17,4","corporate2,18,4","corporate3,19,4","corporation,9,5","corporations,9,2,10,1","corresponding,9,1","cost,12,4,29,1","costs,9,1,11,2","could,9,2,10,3,11,1,29,1","countries,9,1,12,1","country,9,1","county,10,2","course,11,1","cover,12,1","coverage,29,1","credentails,6,4","credit,9,1","critical,11,1,12,1,29,1","cross,9,2","currency,9,1","current,11,2,12,1,29,2","currently,19,1","customs,11,1,12,1","damaging,10,1","danaher,6,1","data,13,2","database,19,2,26,2","date,10,1","day,10,1","deal,11,2,26,3","decision,12,1","decree,12,2","deemed,9,1","deficit,13,1","defined,9,1","definition,9,1","delivered,13,1","dennis,9,1,10,1,11,1,13,2","depending,12,1","derive,12,1","designated,9,1","detailed,9,1,29,1","determine,29,1","develop,11,1","developing,11,1","development,13,2,27,1","differences,29,1","different,11,5,12,3,26,1,29,1","difficult,11,2,12,1","difficulties,11,1","diligence,29,1","direct,13,3,29,1","directly,9,1","disadvantage,12,3","disclaimer,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","discount,1,1,8,1,11,4","discretion,10,1","discriminatively,10,1","distribution,12,1,29,1","dividend,9,1","doc,9,4,10,4,12,4","document,11,1","documentation,11,2","documents,11,4,29,1","doesn,11,1","doing,9,1,11,1","domestic,9,1,11,3,12,5,13,3","domestically,11,1","down,12,1","drill,12,1","due,10,3,29,1","duty,12,3","early,11,1","earned,9,1","eases,9,1","easier,12,1","east,2,1,3,1,4,1,14,1,15,1,16,1","economic,12,1,13,4,26,1","economics,1,1,8,1,13,2","effective,9,1,10,1","effectiveness,29,1","efficiencies,12,1","eit,11,3,12,1","either,9,1,10,1,29,1","eligible,11,1","email,1,1,2,1,3,1,4,1,5,1,6,1,7,1,9,1,10,1,11,2,12,1,13,2,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","encourage,11,1","encouraged,11,1","end,9,1,12,1,13,1","energy,6,1","enforcement,10,1","engaged,9,1","enhancing,10,1","enough,11,1","ensure,10,1,29,1","enterprise,9,1,11,1,12,4,13,2,29,2","enterprises,12,1,26,1","entire,9,1","entities,12,1","entitlement,9,1","entity,9,2,12,1","entrepot,12,1","entrust,9,1","entrusting,9,1","equipment,11,17","equipments,11,2","equity,9,1,29,1","especially,12,2","est,9,1,10,1,11,1,12,4,13,1","establish,8,1,10,1","established,29,1","establishing,29,1","establishment,12,3","estate,7,1","europe,10,1","even,9,1,10,1,11,1,12,1","everything,10,1","exact,12,1","exceptions,10,1","exchange,1,1,8,1,9,8,13,4,29,1","existing,12,3","expand,29,1","expanded,12,4","expenditure,13,2","expense,9,1","experience,29,1","experiences,29,1","expert,11,1","experts,11,1","export,12,1,13,6","expose,10,1","exposure,10,1","extremely,10,1","eye,11,1","fa,9,1","facility,29,1","facsimile,12,1","fact,10,1","factors,29,1","fail,10,1","failure,9,1","fall,9,1","far,10,2","fax,9,1,10,1,11,1,13,1","feasibility,29,1","february,13,1","ferrari,6,1","fie,11,2,29,2","field,12,1","fies,29,6","figure,13,1","filing,10,2","finance,29,1","financial,1,1,7,1,8,1,9,1,12,8,13,5,29,3","financing,9,2","find,11,1,29,2","fine,12,5","firms,9,2","first,2,1,3,1,4,1,11,1,12,1","fixed,1,1,8,1,11,1,13,4","flash,8,1","flavor,11,1","flexibility,9,1,29,1","flexible,11,1,12,1","floor,12,1","follow,12,1","following,9,3,11,1,12,1,29,2","foreign,1,1,8,1,9,13,11,1,12,6,13,9,29,7","form,9,1,12,2","format,29,1","forming,12,1,29,1","forms,12,1,29,1","formulate,29,1","forward,11,1","framework,26,1","frauds,10,1","free,12,1","ftz,12,8","fulfill,11,1,12,1","full,9,1,10,1","fully,11,1","functional,12,1","functions,9,1","funded,9,1","funding,29,1","funds,9,1","further,1,1,8,1,9,1,10,1,12,1,29,1","furthermore,10,1","future,29,1","gateway,12,1","gave,12,1","gdp,13,4","generous,11,1","geographical,29,1","given,10,1","glad,9,1,11,1,12,1,13,2","glance,13,3","global,9,1,23,1,24,1,25,1","good,10,1,11,1","goods,29,1","gorgeous,11,1","government,10,6,11,1,29,1","gradually,9,1","grand,12,1","grandparent,9,2","greater,29,1","gross,13,3","group,9,9,12,1,29,1","groups,9,2","growth,13,3","gt,2,1,3,2,14,1,15,2,17,2,18,2,28,2,20,1,21,2,23,2,24,2,27,2,30,1,31,1","guarantee,9,1","having,9,2,29,1","heading,11,1","headquarter,12,1","help,9,1,10,1,11,3,12,3,13,2,29,2","helpful,10,1","hendersen,1,5,2,5,3,5,4,5,5,7,6,5,7,5,8,4,9,6,10,5,11,7,12,11,13,6,14,5,15,5,16,5,17,5,18,5,28,5,19,6,20,5,21,5,22,5,23,5,24,5,25,5,26,5,27,5,29,8,30,5,31,5,32,5","hendersento,13,1","high,9,1","highlights,1,1,8,1,10,1,13,2","holding,9,1,12,1,29,2","hong,9,1,10,1,11,1,12,2,13,1","hongqiao,12,1","house,19,1","however,10,1,11,1","htm,3,4,4,4,14,4,15,4,16,4,17,4,18,4,28,4,19,4,20,4,21,4,22,4,24,4,25,4,26,4,27,4,29,4,30,4,31,4,32,4","huaihai,9,1,10,1,11,1,13,1","huge,9,1,11,3","hui,9,1","humancapital,20,4","humancapital2,21,4","humancapital3,22,4","hundreds,11,1","id,10,2","identify,10,1","ii,10,1","iii,10,1","impact,10,1,11,1","implementation,9,1,11,2,12,1","implications,12,1","imply,9,1,10,1,11,1,12,4,13,1","import,12,1,13,6","importation,12,1","imported,11,1,29,1","impose,10,1","impossible,11,1","incentive,11,5,12,1","incentives,12,2","include,10,1","including,26,1","income,9,2,11,2,12,1,13,4","incorporating,12,1","increase,13,2","increased,13,4","incremental,11,2","incur,11,1","index,13,4","index2,24,4","index3,25,4","indexbak3,26,4","indicators,13,1","individual,13,2","individuals,10,1","industrial,13,3","industries,7,4,11,1","industry,9,1,11,1,13,4","inflation,13,3","information,9,2,10,2,12,2,13,2,29,2","infrastructure,6,1","injected,9,1","inks,6,1","inside,9,1","instance,12,1","instead,9,1","institutions,9,1,29,1","integration,11,1","intended,9,1,13,2","intentionally,10,1","interest,9,3,10,1","interested,9,1,13,2","intermediate,9,1","internal,10,1","international,6,1,12,3","internet,10,1","interpretation,11,1","interpretations,11,1,29,1","intra,9,2","invested,9,4,12,1,29,1","investment,9,2,11,1,12,2,13,9,27,4,29,7","investment2,28,4","investmentbak,29,4","investments,29,2","investor,12,1","investors,12,2,29,1","invoice,12,1","involved,11,1","involves,29,1","issue,8,5,9,1,10,1,11,1,12,2,13,1","issued,9,1,10,1,11,1,12,2,19,1","issues,9,1,10,1,12,1,13,2","its,9,9,11,1,12,2,29,2","iv,10,1","january,10,1","japan,9,1","japanese,9,1","jeopardize,11,1","joined,12,1","joint,29,3","july,12,1","june,11,1","key,11,1","know,12,1","known,10,1","kong,9,1,10,1,11,1,12,2,13,1","labour,29,1","land,29,1","last,10,1","lastly,11,1","law,19,1,26,1,29,1","laws,19,1","lead,9,1","leaders,10,1","learn,10,1","least,9,1","legal,1,1,2,1,3,1,4,1,5,1,6,1,7,1,10,2,12,2,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,2,30,1,31,1,32,1","legally,9,1","lender,9,1","lending,9,8","lends,9,1","length,9,1","lent,9,1","less,9,2,10,1,12,2","letter,11,4,12,4,13,1","letters,8,4","level,9,1,10,1,12,1","liabilities,11,1","liability,9,1,10,2,11,1","liaison,12,2","license,12,2","limited,12,1","line,9,1","link1,26,1,29,1","link2,26,1,29,1","link3,26,1,29,1","link4,26,1,29,1","links,14,1,15,1,16,1,17,1,18,1,19,1,23,1,24,1,25,1,26,1,27,1,29,1","liquidation,10,1","list,11,2","live,12,1","loan,9,10","loaner,9,2","loans,9,6","local,10,5,13,1,26,1,29,2","located,12,1","location,29,3","locations,12,2,29,1","logistics,6,1,12,1","lower,9,1","madein,11,1","maf,26,1","magazines,10,1","mail,9,1,10,1,11,1,12,1,13,1","mainland,12,1","maintaining,12,1","major,13,1","making,12,1","management,9,1,12,1,26,1,29,3","maneuver,11,1","manufacturer,11,1","manufacturing,11,1","manys,11,2","march,1,1,8,1,13,1","march0501,13,8","market,9,1,12,1,29,4","maserati,6,1","materials,6,1","matter,10,1,11,1","maximize,11,1","mean,11,1","means,11,1","measure,10,1","measures,12,1","media,10,3","medical,6,1","meet,9,1","meeting,11,2","member,9,5","members,19,1","merger,26,1","methodology,26,2","micro,6,1","micron,6,1","microsoft,9,4,10,4,12,4","million,9,1,12,1","mind,11,1","minimum,12,1","ministry,12,1,27,1","miss,29,1","missing,11,2","mncs,10,1","model,29,1","mofcom,12,3","moment,29,1","money,9,1","monitor,10,1","months,10,1,12,5","mortgaged,9,1","motors,6,1","move,9,1","movie,10,1","mta,19,1","multination,9,1","multinational,9,5,10,2,19,1","multiple,11,2","name,10,3","names,10,1","national,6,1,27,1","nature,12,1","nbc,6,1","necessary,11,1,12,1,29,1","needs,9,1,11,1","negative,10,2","negotiate,29,1","negotiation,12,1,29,1","net,9,1,23,1,24,1,25,1","new,1,2,8,3,9,1,10,3,11,1,12,2,13,1,29,1","news,8,4,11,4,12,4,13,1","newsletter,8,4,12,5,13,8","newsletternov0401,9,8","newsletteroctober0401,10,8","newsletterseptember04,11,4","newspapers,10,1","next,12,1","non,10,1,12,1","noncommercial,12,1","normally,10,1,11,2,29,1","noted,9,1","noticed,11,1","notices,11,1","november,1,1,8,1,9,2","number,10,2,29,1","obi,6,1","objective,12,2","objectives,12,2,29,3","observations,10,1","obtain,11,3,12,2,29,1","obtained,11,2","obtaining,11,1","obviously,11,2","october,1,2,8,2,9,1,10,1,12,4","offer,9,1,12,1","office,12,2,29,2","officials,10,2","offset,9,1,11,1","offsetting,9,1","oilwell,6,1","olam,6,1","opened,12,1","operation,11,1","operations,29,1","opportunities,9,1","opportunity,11,2","optimal,29,1","optimize,29,1","option,29,1","options,8,1,9,1","order,10,3","organized,19,1","original,11,1","otherwise,10,1,29,1","ought,9,1,10,1","ourfirm,3,4","ourpeople,4,4","outlets,12,1","outside,9,2","outsourcing,30,4","outsourcing2,31,4","outsourcing3,32,4","outstanding,10,3","overseas,9,9","own,9,2,10,1,11,1","owned,12,1,29,1","ownership,23,1,24,1,25,1","paid,29,1","parent,9,2","parties,9,1","partner,9,1,11,1,13,2,29,1","partners,12,1","partnership,12,1","parts,11,1","party,9,1","past,10,2","pay,9,1","payables,9,1","paying,1,1,8,1,10,1","payment,10,1,11,1","payments,10,1","pays,9,2","pdf,9,4,10,4,11,4,12,4,13,4","peer,9,1","penalty,10,1","penetrate,29,1","penske,6,1","people,10,1,12,3","perform,29,1","performance,13,1","period,9,1","periodic,10,1","perspectives,29,1","phased,12,1","pigeon,2,1,3,1,4,1,14,1,15,1,16,1","plan,11,2,29,1","planned,29,1","planning,11,8,12,1","plans,29,1","playing,12,1","plus,11,1","point,11,1","points,11,1,29,1","poised,29,1","policies,29,1","policy,12,1","positive,10,1","possible,11,1","potential,9,1","power,6,1","practical,29,1","practice,11,1","practices,10,1,29,1","practitioners,19,2","prc,13,1","pre,11,1,29,1","preferences,29,1","prepared,9,1,13,2","prerequisites,29,1","presence,29,1","previous,9,1,13,3","price,13,4","pricing,8,1,12,1","primary,13,1","principal,9,1","principals,9,1","prison,10,1","privacy,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","privilege,12,1","probably,29,1","problem,11,1","problems,10,1","process,8,1,11,1,12,1,26,2","produced,29,1","product,13,3","production,29,1","products,12,3,29,1","professionals,10,1","profits,11,1","profound,11,1","project,26,1","projects,11,1","promise,12,1","proper,11,1","provide,11,1,12,1,29,1","provider,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","provides,10,1,11,1,12,1","providing,19,1","provincial,10,1","public,10,5","publication,9,1,13,2","publicly,10,1","published,12,1","purchase,1,1,8,1,11,5","purchased,11,1","purchases,11,1","purchasing,9,1,11,2","purpose,9,2,29,1","pursuant,9,1","qualifications,9,1","qualified,11,2,12,1","qualify,11,5","quarter,10,1","quarterly,10,1","question,12,1","questions,11,1","quite,29,1","radio,10,1","range,12,1","rate,9,2,12,1,13,4","ratio,9,1","reach,26,1","reached,13,4","readers,12,1","real,7,1","realized,12,1","receivable,9,1","receivables,9,1","recent,11,2","recently,12,1","reduce,9,1,12,2","reducing,26,1","reevenuegrowth,13,1","reform,27,1","refund,11,2,12,2","regard,11,1","regarding,13,1","region,12,1","regional,9,1,10,1,12,1","regions,12,1","registered,9,2,12,4,29,1","registration,29,1","regulations,19,1,29,1","relationship,10,1","relatively,29,1","released,10,1","relevant,9,1","relieve,11,1","relieved,1,1,8,1","repayment,9,1","reporting,8,1,9,1","representative,10,2,29,1","representing,13,3","republic,12,1","reputation,10,1","required,9,2,10,2,11,2","requirement,9,1,11,3,12,1","requirements,9,3","requires,9,1","requisite,11,1","research,23,1,24,1,25,1","reserve,9,1,13,4","reserved,1,1,2,1,3,1,4,1,5,1,6,1,7,1,9,1,10,1,11,1,12,1,13,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","residence,10,1","resource,19,1","resources,26,1","respect,9,1","respectively,12,1","responsible,9,1","restricted,12,1","restriction,9,1","restrictions,9,1,12,1","result,11,1","resulting,13,1","retail,7,1,12,1,13,1,29,1","revenue,12,1,13,6","revenues,13,1","review,9,1,10,1,29,2","revisit,11,1","rexnord,6,1","rhq,12,2","right,8,1,9,2,10,1,11,1,29,1","rights,1,1,2,1,3,1,4,1,5,1,6,1,7,1,12,2,13,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","risks,9,1","rmb,9,2,13,8","rmb2mm,10,1","road,9,1,10,1,11,1,12,1,13,1","room,12,1","round,10,1","routine,10,1","rule,11,2","rules,1,1,8,1,11,4,29,2","rulings,12,1","safe,9,2","same,11,1,12,2","sat,10,1","savings,9,1,12,2","say,9,1","schedule,9,1,29,1","scheme,12,1","scope,12,6,29,2","secondary,13,1","secondly,11,1","section,9,2","sections,11,1","sector,12,4,13,1","seek,29,1","seems,11,1","select,29,2","selected,29,1","seller,11,1","semi,10,1","send,9,1,10,2,11,1,12,1,13,2","senior,10,1","sense,12,1","separate,11,1","september,1,1,8,1,11,1","service,29,1","services,7,1,9,1,12,1,13,2,23,4,29,1","set,11,2,12,9,26,1,29,7","setting,29,7","settle,10,1","settled,9,2","settlement,9,1","several,11,2,29,1","shall,9,9","shanghai,9,1,10,1,11,1,12,3,13,1,23,1,24,1,25,1","shared,29,1","shareholding,29,1","short,9,1","should,9,3,11,4,29,2","signature,12,1","signed,11,1","significant,12,1","significantly,26,1","simplest,29,1","since,10,1,12,2,19,1","sino,29,1","site,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","situation,12,1","six,10,1","skills,26,1","skip,9,1","solve,11,1","soon,12,1","sounds,11,1","sourcing,11,1,12,1","special,10,1,11,1,12,1","specialized,29,1","specific,9,1,12,1,29,1","specifically,9,1","stage,11,1,12,2","stages,11,2","stake,10,1","stars,10,1","stat,8,1,27,1","state,9,1,10,1,11,1,13,1,17,1,18,1,19,1","statement,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","statistic,27,1","statistics,13,1","status,9,1","step,10,1","steps,29,1","still,11,1,12,1,29,1","straight,11,1","stringent,11,1","strong,26,1","structure,13,2,29,1","struggle,11,1","studies,6,1","study,29,1","subject,9,3,10,1,12,1,13,2,29,1","submission,29,1","submit,9,1","subpart,9,1","subsequent,11,1","subsequently,9,1,29,1","subsidies,12,1","subsidy,12,2","substance,11,1","success,19,1","successful,26,1","sufficient,29,1","suggestions,10,1","suit,29,1","sum,9,1","summarized,13,1","summarizing,19,1","supplier,11,2","suppliers,11,1","support,29,2","sure,10,1","surplus,9,2,13,1","suspension,9,1","systems,11,1,12,1","t2,15,4","t3,16,4","take,10,1","target,29,1","targeted,10,1","tariff,11,1","tax,1,1,8,2,9,15,10,19,11,12,12,12,13,20,17,1,18,1,19,2,26,2,29,3","taxation,10,1","taxes,10,3","taxpartners,11,1","taxpayer,10,2,11,1","taxpayers,10,2","team,26,1","techniques,11,2","technology,6,1","tel,9,1,10,1,11,1,13,1","telephone,12,1","televisions,10,1","term,9,1","terms,9,1","tertiary,13,1","test,11,6","tests,11,1","therefore,9,1","think,2,1,3,1,4,1,11,1","thorough,12,1","those,9,1,10,2,11,1","through,9,4,11,1,12,2,29,1","thus,11,1","tighten,10,1","time,1,1,8,1,10,1,12,1","times,11,1","timing,11,1,12,2,26,1","tips,12,1","today,12,1","together,11,1","told,12,1","too,11,1","tools,26,1","top,9,1","total,9,2,11,1,12,1,13,4","towards,11,1","tower,9,1,10,1,11,1,13,1","track,11,1","tracking,11,1","trade,1,1,8,1,12,5,13,1,23,1,24,1,25,1","tradeco,12,6","trading,11,1,12,19,29,1","traditional,12,2,29,1","transaction,11,1","transfer,8,1,12,1","transportation,6,1,29,1","treasury,1,1,8,1,9,2","treated,11,1","treatment,12,1","trivial,11,2","true,12,1","trust,2,1,3,1,4,1","turn,11,2","turnils,6,1","two,9,1,11,1,12,2","tyco,6,1","tycoons,10,1","type,10,1,13,4","uncertainties,11,1","under,9,2,10,1,11,2,12,2","understanding,29,1","universal,6,1","unlike,11,1","unqualified,11,1","untimely,11,1","update,9,1,10,1,11,1,12,2,13,1","upgrade,12,4","upgraded,12,1","upon,11,1,29,1","usd,9,1,12,4,13,3","use,11,1,26,1","used,9,1,11,2","useful,11,1,14,1,15,1,16,1,17,1,18,1,19,1,23,1,24,1,25,1,26,1,27,1,29,1","using,11,1","usually,11,2","utilize,12,1","utilized,13,1","vain,11,1","valuation,29,1","value,9,1,11,1,13,6,26,1","varco,6,1","various,29,1","vary,12,2","vat,11,3,12,2","vehicle,12,7,29,1","vehicles,1,1,8,1,12,5,29,2","vendor,11,3","venture,9,3,29,3","ventures,10,1","venue,13,1","verify,29,1","via,10,1","view,11,1","vital,12,1","wacker,6,1","waste,11,1","watch,9,1,10,1","way,8,1,11,1,29,2","webmaster,1,1,2,1,3,1,4,1,5,1,6,1,7,1,14,1,15,1,16,1,17,1,18,1,28,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,26,1,27,1,29,1,30,1,31,1,32,1","website,11,1","week,10,1","weigh,11,1","whether,12,1","while,9,1,11,2,12,1,13,1","who,10,4","wholesale,12,1,29,1","wholly,12,1,29,1","whose,12,1","word,9,4,10,4,12,4","work,10,1,11,1,12,1,29,1","working,19,1","world,8,1,9,1,10,1,11,1,13,1","worried,12,1","worse,9,1,10,1,11,1","would,9,1,10,3,11,5,12,5,26,1","wto,12,2,14,2,29,1","www,5,1,9,1,10,1,11,2,12,1,13,1","xp,6,1","xu,9,1,10,1,11,1,13,2","year,9,2,11,2,13,7","yearly,11,2","years,9,1,12,1","zones,12,1","一。,18,1","一个,15,1,22,2","一些,14,2,27,1,28,1,20,1,21,1","一份,27,1","一位,4,1","一在,14,1","一套,18,1,21,1","一家,27,2","一支,2,1","一方,15,1","一步,27,1,21,1","一流,2,2","一种,27,1","一站,24,1","一系,20,1","一群,32,1","一致,17,1","一般,27,2","一门,17,1","上，,4,2","上与,4,1","上仍,20,1","上依,17,1","上列,18,1","上市,28,4","上海,5,2","上的,30,1","上管,28,1","上进,18,1","上述,18,1,30,1","上都,3,1","下，,15,1,27,1","下不,18,1","下信,27,1","下公,18,1","下减,18,1","下几,27,1","下坚,16,1","下带,21,1","下方,18,1","下的,28,1","下进,18,1","下问,14,1,20,1,23,1","不一,17,1","不仅,4,2","不保,17,1","不利,17,1","不可,4,1","不合,18,1","不同,14,1,15,1,27,1,20,2,21,1,22,1,23,2,25,1,31,1","不够,23,1","不容,18,1","不得,17,1","不意,4,1","不愿,30,2","不断,17,1","不是,17,1,20,2","不管,22,1","不能,27,1,23,1","与中,20,1,25,1","与他,4,1","与众,25,1","与其,23,1","与兼,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,2,25,1,30,1,31,1,32,1","与合,25,1","与地,17,1","与审,27,1","与客,3,1,4,2,6,1,18,1,32,1","与挑,18,1","与政,4,1","与税,18,1,21,1","与西,17,1","与财,23,1","与资,25,1","与转,17,1","与集,17,1","专业,2,1,3,3,4,2,15,2,16,1,27,1,18,5,30,1","专家,3,1,18,2","专注,4,1,18,1","专长,4,1","且，,27,1","且会,18,1","世承,27,1","世界,2,2,3,3,6,1,14,1,28,1,22,1","业，,27,1","业、,27,2","业。,6,1","业；,27,1","业中,18,1,23,1","业为,27,1","业人,15,1,16,1,30,1","业价,24,1","业估,23,1","业务,16,2,18,1,21,1,25,1","业化,32,1","业可,27,1","业和,2,1,14,1,15,1","业在,18,1","业培,3,1","业定,17,1","业客,3,1","业将,27,1","业并,27,1","业或,27,1","业所,17,2,18,2","业提,18,1","业支,27,1","业数,25,1","业方,18,1","业时,27,1","业环,30,1","业登,28,1","业的,3,2,17,2,23,1","业目,27,1","业知,3,2,4,2,15,1","业税,17,1,18,3","业竞,24,1","业等,27,1","业经,17,1,18,2","业而,18,1","业自,18,1","业评,18,1","业资,32,1","业运,18,2","业道,4,1","业都,17,1","业间,18,1","业顾,2,1,18,1","业高,21,1","东在,28,1","东方,16,3","东构,27,1","东的,2,1","东获,18,1","两套,17,1","两家,18,1","两本,23,1","严格,27,1","严重,18,1","个中,22,1","个人,18,1,20,1,21,6,31,2","个出,15,1","个包,22,1","个基,22,1","个备,27,1","个市,23,1","个成,21,1","个方,14,1","个流,21,1","中,7,1","中（,4,1","中，,4,1,14,1,20,1,30,1","中为,15,1","中使,22,1","中关,18,1","中具,15,1","中包,25,1","中发,14,1","中国,2,1,5,1,6,1,14,5,15,4,17,5,27,11,28,2,18,12,20,8,21,8,22,4,23,1,24,1,25,3,31,1","中外,27,3","中央,17,1,25,1","中存,23,1","中完,4,1","中寻,27,1","中心,5,1,28,1","中所,21,1","中提,18,1","中方,27,1","中有,16,1","中海,14,1","中的,15,1","中管,27,1","中超,16,1","中进,27,1","中非,18,1","丰富,3,1,27,1,28,1,18,3,32,1","为，,17,1","为“,18,2","为一,2,1","为世,3,1","为个,21,1","为中,6,1","为了,27,2,21,1","为今,18,1","为他,4,1","为企,21,1","为关,27,1","为可,18,1","为国,21,1","为在,27,1","为基,2,1,17,1,21,1","为境,17,1","为外,18,1","为客,3,2,4,3,15,2,18,1,21,1,24,1,32,1","为导,18,1","为少,18,1","为您,18,2,32,1","为我,2,2,16,1,32,1","为有,15,1","为目,32,1","为跨,2,1,18,1","为这,15,1","为进,27,1","主动,4,1,18,2","主管,15,1,17,1","主要,15,1,28,1,18,1,24,1","乃至,3,1","么可,27,1","么地,22,1","之一,18,1","之外,20,2","之而,20,1","之间,32,1","乏，,30,1","乏对,23,1","乏认,14,1","乏足,17,1","乏透,23,1","也不,17,1","也为,21,1","也也,3,1","也会,20,1","也可,27,1","也帮,21,1","也提,28,1","也是,3,1,27,1","也显,4,1","书的,28,1","了。,18,1","了一,14,1,27,1","了不,20,1","了世,3,1","了中,22,1","了丰,3,1","了传,27,1","了使,21,1","了在,22,1","了外,18,1","了很,14,1","了操,20,1","了整,22,1","了深,4,1","了特,27,1","了税,18,1","了被,15,1","了解,4,1,14,1,15,2,17,1,27,1,21,2","了越,15,1","了达,27,1","了通,15,1","了金,27,1","争性,24,1","事与,17,1","事件,18,1","事企,17,1","事务,2,1,3,1,4,1","事和,28,1","事流,22,1","事评,22,1","事项,31,1","事馆,28,1","于：,18,1","于“,18,1","于世,2,1","于中,20,1,21,1","于为,2,1,18,1","于互,22,1","于休,30,1","于停,30,1","于公,18,1","于其,4,1","于加,15,1","于国,3,1,23,1","于境,17,1","于增,17,1","于外,18,1","于定,18,1","于对,23,1","于将,4,1","于工,4,1","于比,32,1","于目,17,1,30,1","于缺,17,1","于行,17,1","于资,30,1","于集,28,1","互联,22,1","亚，,28,1","亚太,18,1,20,1","亚群,28,1","些“,4,1","些上,28,1","些业,21,1","些优,17,1","些受,23,1","些员,20,1","些商,15,1","些困,14,1","些在,14,1","些外,27,1","些建,4,1","些调,17,1","些跨,17,1","些风,15,1","交易,17,2,28,1,18,3,23,2,24,3,25,2","交流,3,1,15,1","交的,27,1","交纳,17,1","交通,27,1","产品,27,1","产地,14,1","产型,27,1","产提,21,1","产流,18,1","产税,18,1","产负,31,1","产货,27,1","享最,6,1","享服,27,1","京,5,1","京群,28,1","人，,4,1","人乃,3,1","人事,22,2","人力,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,2,21,5,22,3,23,1,24,2,25,1,30,1,31,1,32,1","人员,15,1,17,1,20,1,21,1,30,1","人和,3,1","人士,16,1,18,1","人客,21,1","人所,18,1,20,1,21,3,31,2","人能,14,1","人财,21,1","人资,21,1","人都,14,1","什么,22,1","仅向,4,1","仅提,4,1","今后,18,1","仍然,14,2,17,1,20,1","从事,17,2","从商,27,1","从属,28,1","从服,31,1","仓库,15,1","仔细,20,1","他们,4,3,27,1,21,1","他区,27,1","他员,30,1","他咨,4,1","他因,27,1","付净,31,1","付各,21,1","付外,31,1","付存,31,1","付成,20,2","付服,31,1","付税,17,1","付系,20,1,21,2,31,1","代扣,18,1","代缴,18,1","代表,27,1","以上,28,1,18,1","以下,14,1,27,1,18,2,20,1,23,1","以专,18,1","以中,2,1","以主,18,1","以使,32,1","以制,23,1","以及,3,1,4,1,14,1,15,4,17,1,18,5,21,5,22,2,30,1,31,4,32,3","以员,21,1","以大,25,1","以帮,28,1,25,1","以年,18,1","以提,18,1","以改,21,1","以最,3,1","以概,3,1","以用,17,1","以考,27,1","以获,23,1","以设,27,1","以诚,4,1","以通,27,1","以风,18,1","们,5,1","们不,4,1","们与,6,1,25,1","们专,3,1","们丰,18,1","们为,21,1,24,1","们也,28,1","们公,3,1","们努,2,1,4,1","们区,4,1","们协,4,2,15,1","们可,28,2","们同,21,2","们员,3,1,4,1","们团,25,1","们在,4,1,16,1,28,1,21,1","们坚,4,1","们客,4,1","们对,3,1,21,1","们寻,4,1","们将,4,1,15,1,32,1","们就,32,1","们才,4,1","们拥,4,1,22,1,25,1,32,1","们提,16,1,18,1","们数,16,1","们是,2,1","们有,18,1","们深,4,1","们的,2,5,3,4,4,5,6,3,14,1,15,3,16,1,17,1,27,2,28,1,18,6,20,1,21,4,22,1,23,1,24,2,25,1,30,1,31,2,32,7","们能,15,4,27,2,18,1","们致,2,1,4,1","们要,3,1,4,1","们认,32,1","们转,4,1","们运,3,1","们还,15,1,18,1","们追,4,1","们选,3,1","们通,4,1,15,1,27,1","件，,27,1,18,1,32,1","件。,18,2","件：,5,1","件及,28,1","件就,18,1","件的,17,1,27,1,28,1","件证,28,1","价,18,1","价。,15,2,18,1,22,1","价”,18,1","价与,23,1","价信,17,1","价值,2,1,3,6,4,3,23,2,24,2","价已,18,1","价政,18,2,24,1","价文,18,1","价服,15,1","价格,18,1,23,1","价法,18,2","价的,15,1","价相,17,1","价系,21,1","价结,24,2","价调,18,1","价转,18,1","价风,18,2","任何,18,1","任务,4,1","任职,2,1","份详,27,1","份采,20,1","企业,2,1,3,1,6,1,15,1,17,5,27,11,18,8,21,1,23,1,24,1,25,1","休假,30,1","众不,25,1","众多,6,1","优化,27,1,18,2,22,1","优惠,15,1,17,2,27,1,18,2","优的,15,1","优质,16,1","伙人,3,2,4,1","伙伴,2,1,4,1,16,1","会，,4,1,15,1","会与,18,1","会为,17,1","会作,18,1","会保,20,2,31,1","会导,17,1,18,1,20,1","会根,17,1","会的,6,1","会真,32,1","会碰,17,1,20,1","会福,22,2","会经,18,1","会计,2,1,3,1,17,3,23,3,31,2,32,5","会遇,23,1","会随,20,1","传真,5,1","传统,27,1","估，,18,1","估。,24,1","估；,24,3","估以,21,1","估价,15,3,23,3","估值,14,2","估公,18,2","估其,18,1","估目,27,1","估系,22,2","估转,18,1","伴。,2,1,4,1,16,1","似不,4,1","似计,21,1","但是,14,2,17,2","但目,18,1","位。,4,1","位；,30,1","位上,30,1","位分,24,1","位员,22,1","位市,20,1","低，,15,1","低公,18,1","低税,15,1","住宝,21,1","住机,4,1","体,24,1","体公,17,1","体制,17,2","体合,18,1","体实,21,1,22,1","体服,18,1","体现,3,1","体税,18,1","体系,17,1,20,1","何不,18,1","何决,27,1","何种,21,1","何进,27,1","作）,4,1","作，,4,1,18,3,20,1","作。,18,1","作；,30,1","作中,4,1","作为,6,1,18,2","作以,18,2","作伙,16,1","作停,18,1","作关,16,1","作和,27,1","作处,30,1","作尤,17,1","作性,18,1","作成,20,1,21,1","作方,4,1,18,1","作期,18,1","作来,18,1","作模,32,2","作流,32,1","作用,15,1","作的,4,1,18,2,20,1","作经,16,1,27,1","作结,18,1","作者,27,1","作规,18,1","作都,18,1","作量,30,1","佣全,30,1","佣和,30,1","佳投,27,1","使公,21,1","使命,2,2,32,1","使客,16,1,21,1","使工,32,1","使得,17,1","使您,32,1","使用,4,1,14,2,22,1,23,3","使税,15,1","使股,18,1","例，,17,1","例；,17,1","例中,14,1","例如,14,2,17,2","例的,22,1","供“,24,1","供世,2,1","供中,18,1","供以,18,1","供优,16,1","供共,27,1","供关,18,1","供即,15,1","供可,18,1","供合,21,1","供国,18,1","供如,27,1,18,1","供应,15,2,24,1","供建,4,1","供我,32,1","供指,21,1","供有,18,1","供服,32,1","供正,18,1","供的,17,1,21,1","供相,28,1","供税,18,2","供给,4,1","供者,17,1","供职,32,1","供解,3,1,15,1","供诸,28,1","供采,21,1","供高,4,1","依从,31,1","依赖,17,1","依靠,20,1","便利,27,1","便可,23,1","保、,23,1","保其,21,1","保客,18,1","保密,20,1,21,1","保持,4,1,17,1,20,1,21,1","保提,27,1","保税,15,1,18,1","保证,21,1","保险,31,1","保障,20,2","保高,21,1","信,3,1,4,1","信，,4,1","信也,3,1","信和,4,1","信息,3,1,16,1,17,1,27,1,21,1,22,1,23,1","信是,3,1","信誉,28,1","修改,18,1","倍,18,1","借丰,27,1,18,1","借我,18,1","债表,31,1","值,2,1,3,3,4,1","值，,3,1,4,1","值。,4,2","值；,23,1","值不,23,1","值可,3,1","值方,14,1","值最,3,1","值的,4,2,14,1","值税,17,7,18,3","值评,24,2","倾向,15,1","假导,30,1","做出,4,1","做相,18,1","停止,18,1","停滞,30,1","健康,15,1,28,1,18,7,23,1","健的,4,1","偿计,21,1","像在,32,1","允进,18,1","元,5,1","充分,18,1,23,1","先决,27,1","先分,15,2","先谈,24,1","光管,18,1","入世,27,1","入中,27,2","入境,21,4","入市,20,1","入战,24,1","入比,17,1","入的,15,1","入项,21,1","全球,28,1,20,1,21,3","全符,21,1","全职,30,1","全遵,21,1","全问,23,1","全面,3,1,14,1,18,1","公允,18,1","公共,17,1","公司,2,3,3,2,4,1,14,3,15,2,16,1,17,5,27,9,28,14,18,20,19,1,20,3,21,5,22,1,23,3,24,1,25,1,30,3,31,1,32,2","公室,32,1","公认,32,1","兰，,28,2","共享,6,1,27,1","共数,17,1","关，,14,1","关业,16,2","关中,15,1","关于,17,1,18,2","关交,18,1","关估,14,2,15,1","关公,28,1,18,1","关加,18,1","关和,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,2,30,1,31,1,32,1","关处,15,1","关审,15,4","关对,15,1,17,1,18,1","关工,30,1","关总,16,1","关文,17,1","关方,14,1,23,1","关时,14,2","关条,14,1","关法,18,1","关注,14,1","关的,4,1,15,1,17,1,18,2,30,1","关税,15,4,18,1","关筹,15,1","关系,16,1","关职,14,1,30,2","关联,18,7,25,1","关要,18,1","关认,15,1","关还,18,1","关逐,15,1","关速,15,2","关遇,15,1","关重,28,1","关键,4,1,27,1","关随,14,1","其中,25,1","其人,22,2","其他,4,1,27,2,30,1","其关,18,1","其内,17,1","其员,21,1","其困,17,1","其好,15,1","其是,18,1","其海,28,1","其的,23,1","其相,23,1","具，,31,1","具、,25,1","具体,18,1,21,1,22,1","具备,3,1","具有,15,2,18,1","兼并,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,2,19,1,20,1,21,3,22,1,23,2,24,2,25,1,30,1,31,1,32,1","内,17,1","内，,20,1","内及,18,2","内外,15,1","内多,21,1","内容,27,1","内市,18,1","内成,22,1","内缴,27,1","内设,28,1","内选,27,1","内部,15,1,17,2,21,1","册会,32,2","册的,28,1","册税,32,1","册资,27,1","再加,4,1","决及,18,1","决定,27,2","决实,18,1","决方,3,1,4,1,15,1","决条,27,1","决策,4,1","况,18,1","况、,21,1","况。,32,1","况下,15,1","况和,27,1","况有,4,1","况的,14,1","况相,20,1","况进,18,1","净利,18,1","净额,31,1","准，,15,1","准。,3,2","准入,24,1","准分,24,1","准则,17,1,23,3","准备,27,1,28,2,18,3,31,3","准流,17,1","准的,21,1","减到,21,1","减少,15,3,21,2","减轻,18,1","几年,18,2","几点,27,1","凭借,27,1,18,2","出产,14,1","出价,24,2","出入,21,2","出口,15,2","出存,4,1","出将,18,1","出我,4,1","出目,15,1","出税,15,1","出经,4,1","分，,23,1","分。,21,1","分不,17,1","分属,17,1","分支,27,2","分析,3,1,4,1,15,1,27,1,18,2,24,8,32,1","分类,14,1,15,4","分足,18,1","分配,15,1","分销,27,1","划，,27,1,20,1,21,3","划、,15,1,21,1","划。,15,1,27,1,21,2","划：,15,1","划；,20,1,24,2","划中,27,1","划和,18,2","划帮,21,1","划方,18,3","划机,15,1","划的,27,1","划策,15,1","列与,20,1","列斯,28,1","列表,18,2,23,1","则,23,1","则，,14,1,27,1","则；,23,1","则不,23,1","则为,17,1","则分,14,1","则更,14,1","创造,3,2,4,3","初始,31,1","初步,24,1","判和,27,1","判定,18,3,24,1","判才,17,1","判支,24,1","判断,3,1","判进,24,1","利，,18,1","利；,17,1","利于,18,1","利信,22,1","利性,27,1","利数,22,1","利润,17,1,18,2","利率,18,1","利用,15,2","利的,15,1","别，,17,1","别于,4,1","别对,23,1","别较,20,1","到了,14,1,15,1","到以,14,1,20,1,23,1","到双,21,1","到各,27,1","到很,17,1","到我,32,1","到最,27,1,21,2","制，,20,1,22,1","制；,27,1","制与,17,1","制和,18,1","制存,17,1","制定,27,1,18,2,23,1,24,2","制度,17,1","制性,23,1","制的,23,1","制税,18,1","前，,6,1,27,1","前中,18,1","前仍,17,1","前和,18,1","前存,15,1","前快,30,1","前提,27,1,18,1","前没,17,1","前的,15,1,27,1,32,1","力；,23,1","力为,2,1","力于,2,1,4,1","力可,25,1","力合,4,1","力战,22,1","力找,4,1","力求,4,1","力资,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,2,21,5,22,2,23,1,24,2,25,1,30,1,31,1,32,1","办公,32,1","功。,2,1","功伙,2,1","功提,32,1","功收,24,1","功案,22,1","功的,4,2,15,1,21,1","功能,15,1,18,1","功进,25,1","加,20,1","加。,15,1","加上,4,1","加个,21,1","加了,20,1","加值,4,3","加净,18,1","加坡,28,1","加复,14,1","加强,15,1,27,1,18,4","加快,15,2","加有,32,1","加的,17,1,18,1","加紧,18,1","加而,17,1","加速,25,1","加重,18,2","加间,18,1","加额,17,1","务,2,1,3,1,14,2,15,2,16,1,17,2,27,2,28,1,18,2,19,1,20,2,21,7,22,1,23,2,24,3,25,1,30,2,31,2,32,1","务（,31,1","务）,14,1","务，,2,1,4,1,27,2,28,1,18,3,21,1,31,1,32,2","务、,30,2","务。,4,2,24,1,32,1","务：,15,6,31,3,32,1","务；,18,1","务专,18,1","务于,3,1","务人,17,1","务以,15,1,32,1","务优,17,1","务健,18,7","务包,18,1","务协,6,1","务及,4,1","务变,4,1","务合,18,5","务和,27,1","务咨,16,1,18,3","务型,27,1","务多,17,1","务审,18,2,24,2,25,1","务尽,18,1","务工,18,1","务师,32,1","务往,18,1","务必,27,1","务总,17,1","务或,30,2","务战,18,1","务所,2,1,3,1","务打,16,1","务报,18,1,23,1","务提,17,1","务操,18,3","务支,30,1","务政,17,1","务数,17,1","务方,18,2","务是,28,1","务服,16,1","务机,17,1,18,5,25,1","务标,3,1","务模,14,1","务漏,18,1","务状,18,1,32,1","务的,3,1","务直,18,1","务省,21,1","务等,31,1","务策,18,2","务筹,15,1","务管,17,1","务纳,18,1","务经,3,1,28,1","务解,18,1","务运,18,1","务部,17,1,21,1","务顾,18,2","务风,18,3","动以,21,1","动力,23,1","动发,18,1","动处,4,1","动性,18,1","动支,21,1","动法,27,1","动率,20,1","动的,18,1,20,1,22,1","动采,16,1","助。,32,1","助；,18,1","助他,4,1","助企,18,1","助准,18,1","助分,15,1","助回,18,1","助处,31,1","助实,4,1","助客,3,1,4,2,15,6,27,2,28,1,18,4,21,6,22,1","助察,15,1","助您,18,2,25,1","助执,24,1","助提,28,1","助跨,21,1","努力,2,1,4,1","励；,24,1","励数,22,1","励方,21,2,22,1","劳动,27,1,21,1,23,1","包含,22,3","包括,4,1,28,1,18,2,25,1,31,2","包服,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,2,22,1,23,1,24,1,25,1,30,1,31,3,32,2","化,28,1","化（,17,1","化；,27,1","化为,4,1","化其,22,1","化咨,2,1","化存,23,1","化很,20,1","化您,18,1","化方,18,1","化服,28,1","化现,18,1","化的,18,1,32,2","北京,5,1","匮乏,30,1","区，,27,1","区别,4,1,17,1,23,1","区域,27,1,28,1,18,1,20,1","区的,18,1","十分,17,1","华外,18,1","华跨,14,1","华运,18,1","协会,6,1","协作,4,1","协助,4,2,15,7,18,5,22,1,31,1","协商,27,1","协定,15,1","单，,17,1","单、,31,1","单。,4,1","单元,5,1","卢森,28,1","印花,18,2","即时,15,1","厚的,4,1","原则,14,2","原料,15,1","去完,30,1","参与,18,1","参阅,21,1","及,30,1","及世,22,1","及个,18,1","及中,27,1,21,1","及为,15,1","及亚,18,1","及以,18,1","及优,18,1","及入,21,1","及印,18,1","及变,21,1","及员,21,1","及国,18,2","及在,22,1","及地,25,1","及外,21,1","及安,23,1","及实,3,1","及忠,32,1","及我,4,1","及提,32,1","及收,21,1","及时,6,1,16,2,21,1","及权,18,1","及核,17,1","及每,31,2","及法,4,1","及海,14,1,15,1","及滞,18,1","及灰,18,1","及特,32,1","及现,31,1","及申,31,2","及登,28,1","及的,18,1","及税,15,1","及管,18,1","及罚,18,1","及获,15,1","及董,28,1","及规,18,1","及计,21,1","及通,15,1","友好,32,1","双赢,21,1","反中,18,1","发和,27,1","发展,4,1,14,1,15,1,20,2,21,1","发挥,4,1","发现,18,2,30,1","发生,21,2","发票,17,1,31,1","发自,21,1","取得,17,1","取成,4,1","取的,14,1,27,1","取相,16,1","受的,18,1","受限,23,1","变动,16,1","变化,17,1,20,1","变成,4,1","变革,21,2,25,1","口。,14,1","口产,27,1","口使,14,1","口国,15,1","口税,15,1","口货,15,1","口通,14,1,15,1","另一,15,1,27,1","只有,4,1","可为,18,1","可以,3,1,17,1,27,3,28,1,25,1","可做,18,1","可商,15,1","可帮,28,1","可接,18,1","可操,18,1","可能,4,1,17,2,27,1,28,1,18,4,21,1,23,1","可行,27,1","可采,27,1","台湾,28,1","号港,5,1","司,27,1,28,1","司，,3,1,15,1","司。,2,1,28,2","司？,27,1","司不,17,1,30,1","司使,23,1","司制,18,1","司发,30,1","司可,28,1","司和,28,2","司在,14,1,18,1,20,1,21,2,23,1","司形,28,1","司很,18,1","司或,27,1","司提,2,1","司整,18,1","司文,28,1","司是,27,1","司来,17,1,27,1,20,1","司满,28,1","司现,27,1,18,1","司生,27,1","司的,3,1,4,1,17,1,27,1,28,1,18,3,21,1,32,1","司盈,18,1","司税,2,1,14,1,15,1,16,1,17,2,27,1,28,1,18,7,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","司章,28,1","司能,18,1","司良,28,1","司设,28,1,21,1","司运,18,1","司违,18,1","司通,14,1","司重,18,1","各个,14,1,21,1","各地,28,1","各种,4,1,27,1,21,1,22,2","各类,17,1,18,1","合，,22,1","合：,32,1","合中,18,1,21,1","合伙,3,2,4,1","合作,4,1,16,2,27,2","合同,15,1,27,1","合国,18,1","合并,24,1,25,2","合成,15,1","合服,21,1","合法,28,2,21,1","合现,27,1","合理,27,1,21,1","合的,20,1","合规,18,10","合计,24,2","合资,27,2","合起,32,1","合适,27,4,21,1,23,1","同于,23,2","同地,27,1","同我,3,1","同时,4,1,6,1,15,5,17,1,28,1,18,1,20,1,21,5,32,1","同的,15,1,20,2,21,1,22,1,25,1,31,1,32,1","同等,15,1","同解,14,1","同谈,27,1","名的,3,1","后，,27,1","后几,18,1","后实,24,1","后的,21,1,31,1","向于,15,1","向我,4,1","向比,18,1","向的,18,1","否公,18,1","否则,27,1","否符,18,1","含了,22,3","告，,27,1","告；,23,1","告不,23,1","告和,23,1","告并,18,1","员、,4,1","员具,15,1","员在,17,1","员工,2,1,3,4,4,3,20,6,21,10,22,2,30,3,31,2,32,1","员现,30,1","员的,20,1","员薪,21,1","味着,4,2","命,2,1","命和,2,1","命是,32,1","和,16,1","和世,3,1","和中,21,1","和了,27,1","和优,27,1","和先,27,1","和入,27,1","和兼,21,1","和内,27,1","和准,28,2,18,1","和制,18,1","和合,28,1","和员,4,1","和和,16,1","和咨,18,1","和四,2,1","和培,30,1","和官,15,1","和实,6,1,18,1","和审,27,1","和将,27,1","和平,18,1","和快,4,1","和成,27,1","和投,27,2","和损,31,1","和改,15,1","和效,18,2","和机,18,1","和汉,16,1","和法,27,1,31,1","和注,32,1","和现,18,1","和由,16,1","和登,27,1","和目,2,1","和相,17,1","和税,23,1,25,2","和简,4,1","和经,3,1,17,1,27,2","和续,21,1","和缴,18,1","和股,2,1,28,1","和自,4,1","和英,28,1","和解,27,1,18,1","和计,21,1","和谈,17,1","和财,14,1,17,1","和贸,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","和零,27,1","和风,4,1","和高,4,1","咨询,2,2,4,1,16,2,18,6","品。,15,1","品探,27,1","品的,15,2","响；,14,1","哪里,27,1","售企,27,1","售及,31,1","商；,27,1","商业,14,1,27,1,18,2,23,1,30,1","商务,4,1,27,1,18,1","商品,15,3","商投,27,4,18,4","商独,27,1","商议,24,1","商评,24,1","善上,18,1","善公,21,1","善其,22,1","善已,18,1","善的,4,1,21,1","善目,15,1","善计,15,1","四大,2,1,3,1","回复,4,3","回应,18,1","回顶,3,1,15,1,17,1,27,1,28,1,18,1,21,1,23,1,24,1","因为,27,1","因此,18,2,20,1","因素,4,1,27,1","团下,28,1","团内,17,1","团财,17,1","团队,2,1,18,1,25,1","困难,14,3,17,1,20,1","围，,27,1","围。,27,1","围内,22,1","固的,16,1","国。,28,1","国”,15,1","国上,5,1","国个,21,2","国为,2,1,21,1","国从,17,2","国以,22,1","国企,17,1,25,1","国优,22,1","国会,23,1","国公,2,1,3,1,14,2,17,2,27,2,18,2,20,1,21,1,23,1","国关,18,1","国具,22,1","国内,18,3,21,1","国劳,21,1","国及,18,1","国发,21,1","国各,18,1","国员,20,1","国国,18,1","国基,21,1","国境,27,1","国外,17,1,18,1","国实,14,1,20,1","国家,18,2,20,1","国已,15,1","国市,27,2","国情,21,1","国成,27,1,25,1","国执,20,1","国投,27,2,18,1","国提,21,1","国政,18,1","国最,22,1","国有,23,1","国海,14,1,15,1","国的,15,2,17,1,18,3,20,5,21,1,24,1","国目,17,1","国税,6,1,17,1,31,1","国经,25,1","国被,18,1","国设,27,4,28,1","国跨,6,1","国转,18,1","国运,18,1","国进,27,1,21,1,23,1","国遇,14,1","国遵,14,1","国际,2,1,3,1,18,3,21,1,23,1","国领,28,1","国驻,28,1","土地,27,1","在不,17,1,27,1,22,1","在专,3,1","在世,28,1","在中,14,3,17,3,27,7,28,1,18,3,20,3,21,3,22,2,23,1,24,1,25,1","在主,15,1","在也,27,1","在亚,20,1","在人,20,1","在什,22,1","在以,28,1","在信,23,1","在全,21,1","在公,30,1","在兼,21,1","在力,4,1","在华,14,1,18,2","在合,27,1","在哪,27,1","在商,4,1","在国,18,2","在增,15,1","在复,23,1","在少,18,1","在差,23,1","在建,7,1","在很,14,1,15,1","在总,20,1","在您,27,1,32,1","在成,15,1","在我,4,1","在投,18,1","在拥,4,1","在最,18,1,21,1","在某,23,1","在汉,4,3","在海,14,1,15,1,16,2","在熟,17,1","在申,21,1","在的,4,1,15,1","在确,18,1","在税,14,1","在符,27,1","在第,4,1","在线,22,1","在被,24,1","在西,14,1","在规,27,1","在设,27,1","在起,23,1","在较,17,1","在还,27,1","地,27,1","地产,18,1","地减,21,1","地分,4,1","地区,27,1,18,1","地原,14,1","地员,31,1","地回,4,1","地带,14,1","地情,14,1","地方,17,1,22,1,25,1","地点,27,3","地的,28,1","场。,27,1","场准,24,1","场分,24,1","场利,18,1","场和,27,1","场并,20,1","场或,30,1","场最,27,2","场的,20,1,30,1","场缺,23,1","址：,5,1","址研,27,1","坚实,16,1","坚持,4,1","坡，,28,1","型；,23,1","型企,27,1","型外,27,1","城市,18,1","域，,18,1","域内,28,1,20,1","域设,27,1","培训,3,1,30,1","基于,21,1,22,1","基本,18,1,24,1","基础,2,1,4,2,16,1,17,1,18,1,21,1","堡，,28,1","境中,30,1","境内,15,1,17,1,27,1","境分,24,2","境和,21,1","境在,17,1","境外,17,2","境完,21,1","境服,21,1","境法,21,1","增值,17,7,18,3","增加,15,1,17,3,18,3,20,2,21,1","士，,28,1","士成,16,1","士组,18,1","处于,30,1","处多,18,1","处是,15,1,27,1","处理,3,1,4,2,15,3,17,2,31,1","处身,30,1","备上,28,2","备了,3,1","备以,31,1","备充,18,1","备实,27,1","备工,31,1","备很,14,1","备忘,28,1","备总,31,1","备税,18,1","备转,18,1","备进,27,1","备选,27,2","复也,4,1","复客,4,2","复杂,4,1,14,1,17,1,23,1","复核,18,1","外，,17,1,18,2,25,1","外会,17,1","外公,28,3","外包,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,2,22,1,23,1,24,1,25,1,30,1,31,3,32,2","外合,27,3","外商,27,5,18,4","外国,27,2,28,1,18,1","外增,18,1,20,1","外收,17,1","外服,17,1","外汇,27,1,20,1","外法,18,1","外的,17,1,20,1","外费,15,1","外资,27,5,18,1","多，,17,1","多个,21,1","多从,28,1","多付,17,1","多公,30,1","多客,6,1","多情,15,1","多新,1,1,15,1,20,1","多样,27,1","多灰,14,1","多看,4,1","多种,27,1","多起,18,1","多跨,17,1","多问,17,1","够为,18,1","够从,27,1","够使,15,1","够充,23,1","够凭,27,1","够及,21,1","够在,15,1","够的,17,1,18,1","够自,22,1","够通,18,1","大；,20,1","大会,2,1,3,1","大区,17,1","大困,14,1,20,1","大幅,25,1","大的,2,1,27,1,21,1,22,1,23,1,32,1","大程,17,1,18,1,20,1","大税,18,1","大约,18,1","大经,27,1","大群,28,1","大量,21,1","天的,31,1","太区,20,1","太地,18,1","央及,25,1","央政,17,1","奏的,30,1","契税,18,1","契约,15,1","奖励,21,2","套会,17,1","套完,18,1,21,1","好信,28,1","好化,32,1","好处,15,1","好的,4,1,14,1","如：,17,1","如下,27,1","如不,23,1","如企,17,1","如何,27,2","如准,18,1","如同,3,1","如增,18,1","如备,28,1","如果,27,2,32,1","如海,28,1","如特,14,1","如租,14,1","始设,31,1","始阶,23,1","威人,18,1","子邮,5,1","存在,4,1,14,1,15,1,17,1,23,2","存档,31,1","存款,31,1","存的,14,1","它们,4,1","它都,22,1","守税,21,1","安全,23,1","安的,28,1","完全,21,2","完善,4,1,18,2,21,1,22,1","完成,18,1,22,1,30,1","完整,27,1,18,1","完美,32,2","官员,4,1","官方,15,1","定。,18,1","定一,27,1","定下,18,1","定为,18,2","定价,17,2,18,13,24,2","定估,23,1","定位,24,1","定利,17,1","定协,18,1","定合,18,1","定在,18,1","定待,27,1","定性,20,1","定投,27,1","定整,24,1","定最,27,1","定期,27,1,30,1","定条,18,1","定来,15,1","定的,15,1,27,1,18,1","定目,24,1","定社,31,1","定评,23,1","定转,24,1","定适,18,1","宝贵,21,1","实。,4,1","实体,24,1","实务,3,1","实施,14,1,15,1,18,1,21,2,22,1","实现,4,2","实用,27,1","实的,4,1,16,1","实践,6,1,27,1","实际,4,2,27,1,18,3,20,1","审慎,27,1,28,2,24,5","审批,27,2,24,1,25,1","审查,18,2,21,1","审核,27,2,28,1,24,5","审计,15,4,18,1,25,1","客户,2,2,3,7,4,15,6,4,15,10,16,1,27,6,28,1,18,8,21,10,22,1,24,1,32,5","室直,32,1","家代,27,1","家以,18,1","家公,18,1","家可,18,1","家外,27,1","家小,3,1","家快,20,1","家相,18,1","家税,18,1","容易,18,1,20,1","容的,27,1","密。,25,1","密协,4,1","密性,20,1,21,1","密联,4,1","富有,4,1","富服,21,1","富的,3,1,27,1,28,1,18,2","富经,18,1,32,1","察看,15,1","对上,28,1","对不,21,1","对中,18,1","对于,17,2,18,2","对其,28,1,18,1,23,1","对员,3,1","对国,23,1","对审,24,1","对客,4,1,27,1","对当,14,1","对待,23,1","对很,20,1","对成,4,1","对政,16,1","对每,22,1","对比,24,1","对汉,4,1","对法,17,1","对海,14,1","对潜,24,1","对环,23,1","对税,18,1","对策,16,1","对简,17,1","对象,23,2","对较,20,1","对达,18,1","对进,15,1","对通,14,1","对问,3,1","对集,17,1","对风,15,1","寻富,4,1","寻找,4,1,18,1","寻求,27,1","导，,4,1","导向,18,1","导和,21,1","导致,17,2,18,3,20,1,30,1","将为,21,1","将会,18,1","将协,15,1","将可,21,1","将国,17,1","将客,21,1","将导,18,1","将意,4,1","将有,18,1","将来,27,1","将永,4,1","将税,18,1","将管,32,1","将给,27,1","将许,4,1","将转,18,1","将采,32,1","小化,18,2","小的,21,1","小组,3,1","小错,14,1","少。,21,1","少了,15,1","少到,21,1","少同,21,1","少客,15,1","少或,21,1","少来,15,1","少纳,18,2","尖的,3,1","尤其,17,1","就像,32,1","就是,27,1","就更,18,1","就每,27,1","就给,14,2,20,1","尽可,18,1","尽管,18,1","尽职,18,1","局面,21,1","层。,18,1","层次,17,1","层管,21,1","展，,15,1,20,1","展。,4,1","展成,21,1","展的,14,1","展过,20,1","属中,17,1","属于,28,1","属维,28,1","履行,4,1","岛，,28,6","工，,21,1","工、,3,1","工个,31,1","工以,3,1","工会,32,1","工作,4,3,16,1,17,1,18,1,20,1,30,3,32,1","工保,21,1","工具,25,1","工出,21,1","工去,30,1","工合,21,1","工和,2,1","工总,20,1","工持,20,1","工操,20,1","工支,31,1","工收,21,1","工是,22,1","工更,20,1","工最,21,1","工有,4,1","工本,21,1","工由,30,1","工的,3,1,4,1,20,2,22,1,30,1","工程,24,1,25,1","工稳,20,1","工绩,21,1","工薪,21,1","工要,4,1","工评,21,1","工资,21,1,31,1","工进,3,1","巧；,25,1","差别,20,1","差异,27,1,23,1","己中,27,1","已在,27,1","已查,18,1","已经,15,1,18,1","市公,28,2","市场,27,4,18,1,20,2,23,1,24,2","市房,18,1","市的,28,2","市虹,5,1","师，,32,2","师。,32,1","师之,32,1","师以,32,1","帐、,31,1","帐簿,23,1","带，,14,1","带来,2,1,14,1,20,1","带给,21,1","帮助,3,1,4,2,15,1,28,2,18,5,21,7,24,1,25,1,27,2,32,1","常，,14,1","常一,14,1","常会,17,1,20,2,23,1","常关,14,1","常在,14,1","常性,18,1","常普,18,1","常比,20,1","常涉,18,1","常税,18,2","常见,14,1,17,1,20,1,23,1,30,1","常设,17,1","常进,17,1","幅度,25,1","平，,18,1","平向,18,1","平实,4,1","平衡,31,1","平金,24,1","年，,18,1","年利,18,1","年国,18,1","年工,16,1","年度,17,1,18,1","年来,15,1","年都,15,1","并,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","并不,4,1,20,2","并与,4,1","并且,27,1,18,1","并了,17,1","并交,23,1,25,1","并做,4,1","并准,27,1","并加,15,1,18,1","并后,24,1","并在,27,1,18,1","并增,17,1","并实,18,1","并尽,18,1","并成,4,1","并找,18,1","并把,4,1","并收,21,1","并方,18,1","并曝,18,1","并服,21,1","并框,24,1,25,1","并留,21,1","并确,21,1","并随,18,1","并非,17,1","序中,21,1","序进,27,1","库,22,3","库）,15,1","库，,17,1","库。,22,1,25,1","库；,25,1","库中,16,1","库拉,28,1","应修,18,1","应商,24,1","应当,27,2","应的,16,1","应税,18,1","应链,15,2","府与,17,1","府官,4,1","府审,24,1","府态,27,1","府正,18,1","府税,17,1","庞大,23,1","度,4,1,27,1","度，,23,1","度。,15,1,17,1","度上,17,1,20,1","度会,31,1","度同,15,1","度帮,27,1","度报,18,1","度汇,17,1","度的,4,2,18,1","度缩,25,1","度诚,3,1","度通,20,1","座,5,1","康及,23,1","康检,15,1,28,1,18,7","延用,14,1","延迟,21,1","建立,15,1,18,1,21,1","建议,4,4,15,1,27,1","建设,7,1","开业,28,1","开具,31,1","开发,21,1","开支,17,1","异。,23,1","异；,27,1","式,28,1","式，,32,1","式。,27,2","式；,18,1","式？,27,1","式”,24,1","式下,18,1","式中,22,1","式也,27,1","式和,27,1","式增,21,1","式处,3,1","式就,27,1","式带,14,1","式最,18,1","式有,32,1","式来,15,1","式清,4,1","式的,14,1","式规,18,1","式评,18,1","强了,18,1","强企,2,1,6,1","强关,18,1","强制,23,1","强大,22,1,32,1","强客,18,1","强对,15,1","强税,18,1","强自,27,1","当地,14,1","当考,27,1","当评,27,1","录，,28,1","形式,27,1,28,1","形成,24,1","影响,14,1","彻的,3,1","往往,17,1","往有,17,1","往来,18,1","征收,15,1,18,1","征税,17,1","待管,23,1","待设,27,1","很可,18,1","很困,14,1","很多,14,1,15,1,17,2,28,1,20,1,30,1","很大,14,1,17,1,20,2","很好,14,1","很容,20,1","很快,20,1","很长,14,1","很难,20,1","律、,14,1","律条,17,1","律法,17,1,27,1","律等,4,1","律规,18,3","律角,27,1","律进,17,1","得；,17,1","得不,17,1","得公,17,1","得很,14,1","得最,18,2","得海,15,1","得税,17,2,18,3,20,1,21,3,31,2","得被,23,1","循,14,1","微小,14,1","德投,4,1","心,5,1","心方,3,1","心都,28,1","必注,27,1","必要,27,1,30,1,32,1","必须,17,1,27,1","忌惮,23,1","志，,3,1","忘录,28,1","忠诚,32,1","快，,20,1","快、,4,1","快；,20,1","快了,15,1","快节,30,1","快进,15,1","快速,4,3,20,1","忽视,20,1","态；,30,1","态度,27,1","思维,3,1,4,1","性，,27,1,18,2","性。,18,2,21,1","性；,27,2","性公,21,1","性分,18,1,24,1","性和,27,2","性审,27,1,28,1,24,5","性带,20,1","性思,3,1,4,1","性操,18,1","性服,18,2","性水,18,1","性的,4,1,18,3,20,2,21,1","性调,28,1","性需,23,1","总帐,31,1","总支,20,1","总的,20,1","总监,17,1","总署,16,1","恩西,28,1","息，,3,1,16,1","息。,22,1","息：,27,1","息；,23,1","息和,17,1","息的,21,1","悉并,17,1","您在,25,1","您完,18,1","您应,27,1","您感,32,1","您提,18,2,32,1","您更,27,1","您的,27,2,18,1,32,1","您规,18,1","情,4,1","情，,4,1","情况,4,1,14,1,15,1,20,1,21,1","情实,21,1","情节,18,1","惠。,18,2","惠；,27,1","惠并,15,1","惠很,17,1","惠需,17,1","惮；,23,1","惯例,17,1","想进,21,1","意：,27,1","意味,4,2","意承,30,1","意设,30,1","意识,23,1","感觉,32,1","愿意,30,2","慎性,27,1,28,2,24,5","慎重,27,1","慕大,28,1","成。,22,1","成“,3,1,18,1","成为,2,2,4,1","成初,24,1","成功,2,2,4,2,15,1,21,1,22,1,24,1,25,1,32,1","成对,22,1","成本,15,3,27,1,18,1,20,6,21,2","成现,4,1","成的,18,1","成相,30,1","成立,16,1,27,1","成长,4,1,21,1","成间,18,1","我们,2,8,3,11,4,20,5,1,6,4,14,1,15,11,16,4,17,1,27,4,28,5,18,11,20,1,21,8,22,2,23,1,24,3,25,4,30,1,31,2,32,11","或中,27,1","或其,30,1","或在,22,1","或外,27,1","或工,30,1","或延,21,1","或提,4,1","或相,30,1","或者,14,1,30,1","或非,30,1","战。,18,1","战略,16,1,18,1,21,2,22,1,24,1","户,6,2","户、,2,1","户了,15,2,21,1","户交,3,1","户以,4,1","户保,4,1","户共,6,1","户创,3,1,4,1","户加,18,1","户务,27,1","户及,16,1","户在,28,1,18,1,21,3,22,1,24,1","户实,4,1,15,1","户将,32,1","户已,27,1","户带,2,1","户建,15,1,18,1,21,1","户开,21,1","户找,15,1,27,1","户抓,4,1","户指,4,1","户挑,27,1","户提,3,1,4,1,15,1,18,1,21,1","户改,15,1","户放,4,1","户日,18,1","户是,4,1","户服,3,1,32,2","户申,15,1","户的,3,2,4,5,15,2,27,2,18,1,32,1","户相,32,1","户确,21,1","户能,21,1","户获,18,1","户认,3,1","户设,21,1","户都,6,1","户降,18,1","户高,4,1","房地,18,1","所了,4,1","所发,21,1","所和,3,1","所差,27,1","所得,17,2,18,3,20,1,21,3,31,2","所提,17,1","所有,4,2,17,2,18,1","所涉,18,1","所的,2,1,28,1","所采,18,1","手工,20,1","手段,15,1","才能,4,1,17,1","打下,16,1","扣。,17,1","扣代,18,1","扣除,31,1","执行,4,1,20,1,24,1","扩大,27,1","批；,24,1","批发,27,1","批和,27,1","批机,27,1,25,1","找出,15,2,18,1","找到,27,1","找可,18,1","找实,4,1","找寻,4,1","承担,30,1","承诺,27,1","技巧,25,1","技术,32,1","技的,15,1","把它,4,1","把客,4,1","抓住,4,1","投资,2,1,14,1,15,1,16,1,17,1,27,17,28,1,18,7,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","投身,4,1","护服,15,1","报价,15,1","报告,27,1,18,1,23,3","报员,31,1","报和,18,1","报服,31,1","报流,21,1","报表,17,2,18,1,31,1","报要,18,1","抵扣,17,1","担及,18,1","担雇,30,1","拉索,28,1","拖得,14,1","招聘,21,1","拟定,27,1","拥有,4,2,27,1,22,1,25,1,32,2","择。,27,1","择合,27,2","择员,3,1","择我,32,1","括,25,1","括：,18,1","括发,31,1","括处,4,1","括成,3,1","括百,28,1","括营,18,1","括计,31,1","持，,32,1","持。,15,1,24,1,30,1","持；,27,2,24,2","持两,17,1","持以,4,1","持员,20,1","持紧,4,1","持股,20,1","持项,21,1","指出,4,1","指导,21,1","指标,15,1","按以,18,1","按照,17,1","按程,27,1","挑战,18,1","挑选,27,1","挥我,4,1","损益,31,1","换工,20,1","据中,18,1","据企,18,1","据分,24,1","据客,27,1","据库,16,1,17,1,22,4,25,2","据法,17,1","据的,17,1","据相,18,1","捷的,27,1","探索,27,1","接专,18,1","接为,32,1","接参,18,1","接受,18,1","接有,27,1","接税,18,4","接管,23,1","控制,18,2","控管,27,1","控股,27,2","推进,24,1","提下,27,1,18,1","提交,27,1","提供,2,1,3,1,4,3,15,2,16,1,17,2,27,2,28,2,18,10,21,4,24,1,32,3","提问,18,1","提高,15,1,18,2,21,1,32,1","摩亚,28,1","操作,27,1,18,8,20,2,21,1,32,2","支；,17,1","支付,20,3,21,3,31,5","支持,15,1,27,2,24,3,30,1,32,1","支曾,2,1","支机,27,2","收,18,1","收、,14,1","收事,31,1","收优,27,1,18,2","收依,31,1","收入,17,1,21,1","收指,15,1","收政,6,1","收环,17,1","收的,18,1","收益,21,1","收策,18,1,21,1","收筹,15,1","收管,18,1","收讫,31,1","收购,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,2,19,1,20,1,21,5,22,1,23,8,24,4,25,2,30,1,31,1,32,1","收风,18,1","改。,18,1","改善,15,2,21,1","放在,4,1","政府,4,1,17,2,27,1,18,1,24,1","政报,23,1","政模,23,1","政策,6,1,16,2,17,1,27,1,18,2,24,2","效。,32,1","效地,4,1","效并,21,1","效率,18,2","效的,15,1,27,1,18,2,21,1","效益,18,2","数据,16,1,17,2,22,4,24,1,25,2","整，,17,2","整个,22,1,23,1","整以,32,1","整体,17,1,18,2","整作,18,1","整合,21,1,24,2","整性,27,1","整时,17,1","整的,18,1","文件,17,1,27,1,28,3,18,2","文化,23,1","文相,17,1","料成,15,1","断机,3,1","断的,17,1","斯，,28,1","斯库,28,1","新加,28,1","新的,15,1,27,1,22,1","新聘,20,1","新西,28,1","新资,27,1","新进,20,1","新闻,1,1","方，,22,1","方”,18,3","方与,23,1","方世,14,1","方交,18,2","方合,27,1","方国,20,1","方庞,23,1","方式,3,1,4,1,15,1,27,5,18,5,21,1,22,1","方政,17,1","方有,18,1","方案,3,1,4,1,15,1,17,1,18,5,20,1,21,4,22,1","方法,4,1,27,1,18,1,25,1","方泰,16,3","方的,17,1,21,1,23,2,25,1","方缺,23,1","方语,15,1","方进,24,1","方面,3,1,4,1,14,3,15,1,18,4,20,1,21,1","施“,15,1","施全,21,1","施收,18,1","施方,21,1","施的,22,1","施租,14,1","无忌,23,1","日常,18,2","时，,6,1,15,1,17,1,27,1,28,1","时与,27,1","时也,21,2","时保,20,1","时关,15,1","时协,15,1","时参,21,1","时可,17,1","时将,21,1","时帮,4,1","时找,15,1","时拖,14,1","时拥,32,1","时支,15,1,21,1","时显,15,1","时汉,18,1","时的,6,1,16,2","时节,21,1","时间,14,2,21,1,25,1","明。,28,2","明及,28,1","明和,28,1","明度,23,1","明的,20,1","易,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,2,25,1,30,1,31,1,32,1","易，,23,1,25,1","易；,23,1","易企,27,1","易公,15,1","易协,15,1","易层,17,1","易忽,20,1","易所,28,1,18,1","易提,24,1","易时,25,1","易的,18,2","易结,24,1","易被,18,1","易频,17,1","是一,2,1,17,1,22,2","是世,6,1","是为,3,1,21,1,32,1","是仍,14,1","是加,15,1","是另,27,1","是否,18,2","是在,18,1","是多,27,1","是对,17,1,18,1","是我,3,1,4,2,16,1","是所,17,1","是投,27,1","是提,32,1","是极,27,1","是汉,3,1","是没,14,1","是自,20,1","是谁,22,1","是这,17,1","是进,27,1","是透,20,1","是针,28,1","显示,4,1","显著,15,1","晓企,15,1","普遍,18,1","景调,24,1","曝光,18,1","更加,14,1,18,1,32,1","更多,1,1","更大,27,1","更快,4,1","更换,20,1","更稳,4,1","更重,3,1,4,1","更高,3,1","曾经,2,1,3,1","最专,3,1","最优,15,1","最佳,27,1","最关,4,1","最及,6,1,16,1","最合,27,1","最大,2,1,18,2,21,1","最小,18,2,21,1","最少,21,2","最新,27,1,22,1","最有,18,1","最直,27,1","最简,4,1,27,1","最重,3,2","最高,18,1","月度,31,1","月的,31,1","有一,32,1","有与,25,1","有中,27,1,18,1","有丰,18,1,32,1","有了,4,1","有些,17,1","有人,14,1","有企,23,1","有关,4,1,18,2","有其,17,1","有创,4,1","有利,15,1,18,1","有可,18,1","有在,4,1","有对,4,1","有工,4,1","有强,22,1,32,1","有影,14,1","有很,28,1","有必,30,1,32,1","有所,4,1,27,1","有效,15,1,27,1,18,2,21,1,32,1","有时,14,1","有最,16,1","有标,17,1","有的,4,1,17,1","有相,15,1","有着,28,1","有确,27,1","有税,18,1","有行,17,1","有重,15,1","有针,14,1","服务,2,2,3,4,4,1,14,2,15,8,16,2,17,4,27,3,28,4,18,8,19,1,20,2,21,8,22,1,23,2,24,3,25,1,30,3,31,8,32,6","期被,18,1","期间,18,1","期限,27,1","期需,30,1","本,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","本，,20,2","本。,15,3,18,1,21,1","本；,27,1,20,1","本下,21,1","本之,20,2","本后,27,1","本国,21,1","本地,31,1","本帐,23,1","本战,21,2","本方,20,1","本标,24,1","本涵,18,1","本组,22,1","本结,20,1","术。,17,1","术支,32,1","机会,4,1,15,1,18,1","机关,17,1,18,5,25,2","机制,22,1","机构,17,1,27,4","机率,15,1","机选,14,1","机遇,3,1,18,1","杂；,14,1,17,1","杂的,4,1,23,1","权使,14,1","权和,27,1","权奖,21,2","权威,18,1","权激,22,1","权益,22,1","束交,24,1","束海,15,1","条件,27,1,18,1","条例,14,1","条文,17,1","条款,22,1","来。,20,1,32,1","来了,14,1","来减,15,2","来加,18,1","来协,22,1","来帮,15,1,18,2","来很,20,1","来扩,27,1","来抵,17,1","来最,2,1","来源,18,1","来的,27,1","来自,15,1","来西,28,1","来讲,27,1","来说,4,1,17,1,28,1,20,1","来越,15,1","来逐,15,1","来集,27,1","来预,18,1","极为,27,1","极领,4,1","构，,27,1","构、,18,1,21,1","构。,24,1","构；,27,1,24,2","构”,17,1","构协,27,1","构变,20,1","构来,27,1","构架,27,1","析；,27,1,18,1,24,8","析各,4,1","析和,18,1","析师,32,1","析考,3,1","析这,15,1","果您,27,1","果我,27,1","果选,32,1","架。,24,1","架；,25,1","架和,27,1","某些,23,1","查,28,1,18,1,24,1","查，,18,1","查。,18,1","查；,18,1,24,4","查”,28,1","查以,18,1","查处,18,1","查对,28,1","查将,18,1","查是,18,2","查服,15,1","查能,18,1","查评,21,1","查通,18,1","查预,24,1","查验,14,1","标,2,2,24,1","标，,27,2","标准,3,2,15,1,17,1,21,1,24,1","标和,27,1","标志,3,1","标是,32,1","标每,15,1","样就,14,1","样的,17,1,27,1","核；,18,1","核定,17,1","核服,28,1","核设,27,1","核调,24,5","核过,27,1","根据,17,1,27,1,18,3","格：,32,1","格恩,28,1","格按,27,1","格是,18,1","格肆,23,1","框架,24,1,25,1","案,21,2","案，,18,1","案。,3,1,18,2,20,1,21,2","案例,22,1","案和,15,1","案对,17,1","案或,4,1","案来,18,2","案集,22,1","档，,31,1","桥路,5,1","检查,15,1,28,2,18,7","森，,4,3","森价,3,1","森公,18,1","森咨,16,1","森堡,28,1","森帮,18,1","森来,4,1","森能,18,2","楚地,4,1","概况,18,1","概括,3,1","模型,23,1","模式,14,2,32,2","模版,17,1","次的,17,1","款,18,1","款，,22,1,31,1","款。,17,1","款相,18,1","款而,18,1","款计,31,1","止并,18,1","正全,14,1","正加,18,1","正在,7,1","正确,17,1,27,1,18,1","此，,18,2,20,1","此外,17,1,18,2,25,1","步了,21,1","步倾,15,1","步出,24,1","步在,27,1","步骤,27,1","殊的,15,1,27,1,32,1","段（,15,1","段便,23,1","每个,27,1","每位,22,1","每天,31,1","每年,15,1","每月,31,1","比例,17,1","比分,24,1","比西,20,1","比较,18,1,32,1","毛里,28,1","水平,18,1,24,1","永远,4,1","求、,18,1","求。,23,1","求专,4,1,27,1","求中,18,1","求使,4,1","求我,3,1","求所,4,1","求斯,28,1","求来,28,1","求经,17,1","求进,17,1","汇中,5,1","汇算,17,1","汇管,27,1,20,1","汉森,3,1,4,4,16,1,18,4","沟通,4,1,25,1","没有,14,1,17,1,30,1","法。,18,1","法；,27,1","法与,25,1","法为,4,1","法化,28,2","法和,25,1","法地,21,1","法定,23,1,24,1,31,1","法并,21,1","法律,4,1,14,1,17,3,27,2,18,3","法数,25,1","法要,17,1","法规,6,1,16,1,17,2,27,2,18,3,21,1","注于,18,1","注册,27,1,28,1,32,3","注和,4,1","注意,27,1","注海,14,1","泰和,16,3","泽西,28,1","洁,4,1","洁、,4,1","洁并,4,1","洁的,4,1","洞的,18,1","活方,20,1","流，,18,1","流、,14,1,21,1","流。,3,1","流动,18,1,20,1","流在,15,1","流的,2,2,18,2","流程,15,3,17,1,21,2,22,1,25,1,32,1","流转,18,4","流量,18,1","济法,25,1","海,5,1","海关,2,1,14,8,15,13,16,4,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","海外,28,3","海市,5,1","消费,18,2","涉及,27,1,18,2","润分,18,1","润和,18,1","润率,17,1","涵盖,18,1","深厚,4,1","深知,4,1","清楚,4,1","清算,24,1","清缴,17,1","渐降,15,1","渠道,27,1","港，,28,1","港汇,5,1","湾和,28,1","源,15,1,16,1,18,1,21,1,22,1,24,1,25,1,31,1,32,1","源，,25,1","源之,18,1","源审,21,1,24,1","源情,21,1","源或,30,1","源来,22,1","滞状,30,1","滞纳,18,1","满足,28,1","漏洞,18,1","潜在,23,1,24,1","激励,22,2,24,1","灰色,14,1,18,1","灵活,20,1","点。,27,1","点以,15,1","点建,27,1","点提,27,1","点是,27,1","热情,4,2","然中,14,1","然依,20,1","然存,14,1","然有,14,1","然采,17,1","照中,17,1","熟悉,17,1","版会,17,1","物流,14,1","物的,15,1,27,1","特定,15,1","特殊,15,1,27,1,32,1","特许,14,1,32,2","状况,27,1,18,1,32,1","状态,30,1","独资,27,1","率,18,1","率。,15,1,18,1","率优,15,1","率和,18,2","率的,17,1","率相,20,1","率较,20,1","率近,15,1","环保,23,1","环境,17,1,24,2,30,1","现。,3,1","现：,30,1","现在,27,2","现场,30,2","现存,14,1","现实,4,1","现更,4,1","现有,27,1","现机,18,1","现这,4,1","现违,18,1","现金,18,4,21,1,31,1","球和,21,1","球性,20,1,21,1","球标,21,1","球网,28,1","理,24,1","理，,27,1,32,1","理。,18,1","理：,18,1","理；,17,1,25,1","理不,31,1","理与,4,1","理人,21,1","理公,27,1","理分,17,1","理和,4,2","理客,3,1","理层,18,1","理开,17,1","理往,17,1","理成,18,1","理扣,31,1","理报,23,1","理方,21,1","理是,17,1","理曾,3,1","理服,15,2,31,1","理流,15,3","理的,15,1","理解,27,1","理都,17,1","瑞士,28,1","甚至,18,1","生产,27,2","生的,21,2","用,14,1","用、,21,1","用。,15,1","用与,32,1","用两,23,1","用中,15,1","用了,20,1","用何,21,1","用分,15,1","用创,3,1","用合,23,1","用性,27,1","用最,4,1","用来,17,1","用特,15,1","用的,18,1,22,1,23,1","用着,17,1","用费,14,1","用过,14,1","由；,27,1","由于,17,2,20,1,30,2","由在,16,1","申报,18,2,31,2","申请,15,1,17,1,27,1,21,1,31,1","电子,5,1","电话,5,1","界,2,1,6,1","界一,2,1","界中,14,1","界各,28,1","界知,3,1","界级,3,1","界范,22,1","界顶,3,1","留住,21,1","略,21,1,24,1","略，,18,1","略、,21,1","略具,18,1","略及,21,1","略合,16,1","略数,22,1","略来,15,1","登记,27,1,28,3","百慕,28,1","的,18,1","的，,18,1,20,1","的。,27,2,20,1","的“,17,2,28,1","的一,20,1,21,1","的不,14,1,15,1,17,1","的专,2,1,3,1,4,3,15,2,16,1,18,5,30,1","的两,18,1","的个,20,1","的中,21,1,31,1","的为,3,1,32,1","的主,15,1,28,1,18,1","的事,4,1,18,1","的人,14,1,21,2,22,1","的价,2,1,3,4,4,3,18,1","的任,4,1","的企,3,1","的众,6,1","的优,18,1","的会,17,1,23,1","的估,15,1","的体,3,1","的作,15,1","的使,2,1,32,1","的供,15,1","的保,21,1","的信,3,1","的公,17,1,27,1,28,3,20,1","的关,15,2,17,1","的具,21,1","的内,15,1,21,1","的出,14,1","的分,3,1,15,1,27,1","的列,28,1","的初,31,1","的判,18,1","的前,27,1,18,1","的办,32,1","的功,15,1","的劳,23,1","的匮,30,1","的原,14,1,15,1","的发,4,1,15,1,20,1","的变,17,1","的可,27,1","的各,17,1,21,1,22,2","的合,3,1,4,1,16,1,28,1,18,1","的员,3,1,4,1,21,2,30,1,32,1","的和,27,1","的咨,2,1,18,1","的商,14,1,15,1,18,2,23,1,30,1","的回,4,1","的团,18,1","的国,2,1,21,1","的在,14,1","的基,4,2,16,1,18,1","的增,17,3","的处,15,2,17,1","的备,27,1","的外,18,1,20,1,32,1","的契,15,1","的完,27,1,18,1,22,1","的实,27,2","的审,27,1,28,1,18,1,25,1","的客,2,2,4,2,6,2,27,1,32,3","的对,16,2,18,1","的履,4,1","的工,4,1,17,1,21,1,25,1","的帮,18,1,32,1","的年,18,1","的建,4,2","的强,23,1","的征,15,1,17,1","的很,14,1","的微,14,1","的快,20,1","的意,23,1","的成,2,2,4,1,20,1,24,1,32,1","的战,16,1","的所,4,1,18,1","的手,15,1","的技,32,1","的投,27,4","的报,15,1","的招,21,1","的控,27,1,18,1","的提,18,1","的操,32,2","的支,20,1,31,2","的收,21,2","的政,16,1","的效,18,2","的数,22,1","的整,18,1,21,1","的文,28,2,18,1","的方,3,1,27,2,18,4","的日,18,1","的时,21,1","的是,3,1,4,1,21,1","的最,3,1,4,1,27,1","的服,3,1,4,1,14,1,15,1,17,2,18,1,20,1,21,1,23,1,24,1,30,2,31,1,32,1","的机,15,1","的权,22,1","的查,14,1","的标,3,1,15,1","的模,17,1","的正,27,1","的步,27,1","的沟,4,1,25,1","的法,6,1,18,1,23,1","的注,32,1","的流,20,1","的海,15,1,16,1,28,1","的潜,23,1","的灵,20,1","的热,4,2","的现,18,1,21,1","的生,27,1","的申,27,1,18,1","的登,28,1","的目,2,1,27,1,32,1","的省,18,1,20,1","的眼,4,1","的社,20,2,22,1","的税,17,2,18,13,21,1","的管,17,2","的类,21,1","的素,20,1","的紧,4,1","的组,6,1","的经,3,1,4,1,27,6","的结,15,1","的综,27,1","的而,27,1","的职,4,1,30,1","的股,27,1,21,1","的薪,21,2","的融,32,2","的行,23,1","的要,15,1,17,1,28,1","的规,18,1","的解,4,1","的计,21,1","的设,14,1","的评,22,1","的语,23,1","的负,18,1","的财,17,1,23,1,32,1","的贸,15,1","的资,15,1,16,1,18,1,21,1,22,2,24,1,25,1,31,1,32,1","的跨,3,1,17,1,20,1","的转,18,2,23,1","的进,15,1,17,1","的选,27,2","的速,20,1","的销,31,1","的错,21,1","的问,4,2,20,1","的风,18,1","盈利,18,1","益。,18,1,21,1","益；,18,2","益激,22,1","益表,31,1","监和,17,1","盖了,18,1","盖面,27,1","目。,21,1","目以,21,1","目前,6,1,15,2,17,2,27,1,18,1,30,1,32,1","目标,2,2,27,3,24,1,32,1","目的,27,2,21,1","直接,27,1,18,2,32,1","相关,15,1,17,2,28,1,18,3,23,1,30,4","相同,32,1","相对,17,1,20,1","相应,16,1,18,1","相结,20,1","省份,20,1","省大,21,1","省报,21,1","省税,18,1","省综,15,1","看似,4,1","看客,15,1","真：,5,1","真正,14,1","真诚,32,1","眼中,4,1","着中,20,1","着丰,28,1","着交,17,1","着实,4,1","着科,15,1","着简,4,1","着转,18,1","着重,32,1","着随,17,1","知。,14,1","知”,17,1","知名,3,1","知识,3,2,4,2,15,1","知速,4,1","短交,25,1","研究,27,1","础，,2,1","础。,16,1","础上,4,2,18,1","础的,17,1,21,1","确保,27,1,18,2,21,2","确处,17,1","确定,27,1,18,1","确性,27,1","确有,18,1","碰到,17,1,20,1","示出,4,1","社会,18,1,20,2,22,2,31,1","票交,28,1","票和,17,1","票管,31,1","福利,22,2","种。,18,1","种；,17,1","种合,21,1","种商,27,1","种复,4,1","种多,27,1","种方,22,1","种机,22,1","种的,18,1","种费,21,1","种较,27,1","种预,15,1","科技,15,1","租税,24,1","租赁,14,2","积极,4,1","积累,3,1","移价,23,1","移定,18,1,24,1","移的,18,1","程，,15,2,28,1,21,1","程：,22,1","程；,25,1","程中,4,1,27,1,20,1","程以,21,1","程同,15,1","程将,17,1","程序,27,1,21,1","程度,17,1,18,1,20,1","程更,32,1","程管,24,1,25,1","税,2,1,14,1,15,1,16,1,17,2,27,1,28,1,18,10,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","税（,18,1","税）,17,1,18,1","税，,17,1,18,4","税、,18,1","税。,31,1","税：,18,1","税”,17,1","税仓,15,1","税以,18,1","税体,17,3","税则,14,1","税务,4,1,6,1,15,2,17,5,27,2,18,43,21,1,23,1,24,1,25,1,30,2,32,1","税及,15,1,18,1","税发,17,1","税和,31,1","税咨,18,1","税年,17,1","税成,15,1","税操,18,1","税收,6,1,14,1,15,1,17,1,27,1,18,6,21,1,31,2","税方,17,1","税服,18,1,21,1","税款,17,1,18,1,31,1","税法,17,1,18,1,21,1,25,1","税激,24,1","税率,15,2,20,1","税环,24,1","税的,15,1,18,1,21,1","税种,17,1,18,2","税税,15,1,17,1,18,2,20,1,21,1","税等,18,2","税调,17,1","税负,18,2,21,1","税赋,15,1","税金,24,1","税额,17,2,18,2","稳健,4,1","稳固,16,1","稳定,20,1","究报,27,1","立，,27,1","立。,16,1","立？,27,1","立一,27,2,18,1,21,1","立中,27,2","立了,27,1","立公,27,2,28,2","立分,27,2","立外,27,2","立控,27,1","立服,28,1","立的,27,2","立经,27,2","立降,15,1","站式,24,1","竞争,24,1","章程,28,1","符合,27,1,18,1,21,1","第一,4,1,15,1","等）,31,1","等。,27,1,18,2,31,2","等方,4,1,15,1","等法,17,1","等流,18,1","等等,31,3","等筹,15,1","策。,4,1,16,1,18,1","策；,24,1","策划,18,2,21,1","策变,16,1","策和,6,1,27,1","策法,16,1","策略,15,1,18,1,21,1","策的,17,1,18,1","策规,24,1","筹划,15,4,20,1","签程,21,1","简单,4,1,17,1","简捷,27,1","简洁,4,4","算以,31,1","算平,31,1","算支,24,1,31,1","算清,17,1","管制,27,1,20,1","管员,22,1","管权,27,1","管海,15,1","管理,15,3,17,3,27,2,18,4,21,1,23,1,24,1,25,1,31,2,32,1","管税,17,1","管被,23,1","管转,18,1","管辖,17,1,28,1","簿，,23,1","类。,15,1","类”,15,1","类似,21,1","类或,14,1","类服,15,1","类税,17,1,18,1","类能,15,1","系,4,1","系。,4,1,20,1","系为,16,1","系列,20,1","系很,17,1","系我,5,1","系紧,25,1","系统,17,1,20,1,21,3,22,2,31,1,32,1","素。,4,1,27,1","素质,20,1","索岛,28,1","索市,27,1","紧密,4,2,25,1","紧对,18,1","累了,3,1","繁复,17,1","繁的,17,1","约合,15,1","约定,18,1","约按,18,1","级、,3,1","级。,15,1","级员,21,1","纳增,17,1","纳税,17,1,18,3","纳都,18,1","纳金,18,1","纳闽,28,1","纷繁,17,1","线评,22,1","组，,18,1","组合,22,1","组在,3,1","组成,18,1","组织,6,1,21,1","细的,27,1","细筹,20,1","织结,21,1","织者,6,1","经任,2,1","经常,17,2,18,1","经服,3,1","经济,25,1","经理,3,1,4,1,17,1","经营,4,2,27,15","经进,15,1","经长,18,1","经验,3,2,6,1,16,1,27,1,28,1,18,3,32,1","结合,20,1","结束,15,1,24,1","结构,18,1,20,1,21,1,24,3","给保,20,1","给员,21,1","给在,14,1","给客,4,1","给延,14,1","给您,27,1","络，,28,1","统,22,1","统，,17,1,21,1,22,1","统以,21,1","统及,21,1","统并,20,1","统的,27,1,31,1","统软,32,1","继续,23,1","绩效,21,1","续,23,1","续签,21,1","维,4,1","维，,3,1","维京,28,1","综合,15,1,27,1","缩短,25,1","缴报,17,1","缴税,18,1","缴纳,18,1","缴足,27,1","缺乏,14,1,17,1,23,2","网址,5,1","网的,22,1","网络,28,1","罚款,18,2","置上,30,1","置以,31,1","署中,16,1","美国,23,1","美的,32,2","群岛,28,3","群有,32,1","考虑,3,1,27,2","者，,6,1,27,1","者在,18,1,30,1","者所,17,1","者海,14,1","者现,27,1","而加,18,1","而来,20,1","而税,17,1","而言,18,1","而设,27,1","职业,4,1,32,2","职于,2,1","职位,20,1,30,2","职员,30,1","职能,14,1","职调,18,1","职责,30,1","联企,18,1","联方,18,6","联系,4,2,5,1,25,1","联网,22,1","聘员,20,1","聘策,21,1","肆无,23,1","股东,2,1,27,1,28,1,18,1","股公,27,2","股权,21,2,22,1","股票,28,1","股计,20,1","背景,24,1","能为,4,1,18,1","能以,15,1","能会,17,2","能使,23,1","能力,25,1","能协,15,4","能发,21,1","能取,17,1","能在,27,1,18,1","能够,15,2,27,2,18,2,21,1,22,1","能导,18,1","能性,18,1","能拟,27,1","能有,27,1,28,1","能根,18,1","能的,4,1,18,2","能真,14,1","能缺,14,1","能葬,23,1","能通,15,1,18,2","自中,15,1","自信,4,1","自动,20,1,21,1,22,1","自己,27,1","自由,27,1","自身,18,1","至关,28,1","至客,3,1","至将,18,1","致，,17,1","致与,17,1","致公,18,1","致力,2,1,4,1","致在,20,1","致工,30,1","致有,17,1","致罚,18,1","致额,18,1","般外,27,1","般来,27,1","良好,28,1","色区,18,1","色地,14,1","艺术,17,1","节严,18,1","节奏,30,1","节省,15,1,21,1","花税,18,2","若想,21,1","英国,28,1","英属,28,1","范，,18,1","范围,27,2,22,1","范环,24,1","荷兰,28,1","获取,4,1","获得,15,1,18,2,23,1","获益,18,1","营业,17,1,18,3","营企,27,3","营决,4,1","营分,27,1","营前,27,1","营地,27,1","营情,4,1","营的,27,1","营目,27,3","营自,27,1","营范,27,2","营覆,27,1","营计,27,1","萨摩,28,1","著减,15,1","董事,28,1","葬送,23,1","薪资,21,4","虑，,3,1","虑在,27,1","虑设,27,1","虹桥,5,1","虽然,14,1","融中,28,1","融分,32,1","融合,32,2","融政,27,1","融机,27,1","融财,24,1","行。,4,1,27,1","行业,3,2,17,2,23,1,24,1","行全,18,1,20,1","行变,21,1","行合,18,1,25,1","行商,18,1","行对,24,1","行征,18,1","行性,27,1","行投,27,1","行支,24,1","行收,23,1","行整,24,1","行有,21,1","行税,27,1","行纳,17,1","行解,17,1","行设,27,1","行诚,3,1","行调,17,1,32,1","行质,18,1","行过,4,1","衡表,31,1","补偿,21,1","表（,31,1","表）,31,1","表，,18,1","表、,31,1","表可,18,1","表和,31,1","表基,18,1","表处,27,1","表按,17,1","表的,17,1","表等,31,1","表继,23,1","被判,18,2","被国,18,1","被收,21,1,23,6,24,1","被海,15,1","西，,28,1","西亚,28,1","西兰,28,1","西岛,28,1","西方,14,1,17,1,20,1","要，,18,1","要。,28,1","要一,20,1","要与,4,1","要了,18,1","要交,17,1","要仔,20,1","要接,23,1","要时,27,1","要来,18,1","要标,3,1","要求,3,1,4,1,17,2,28,1,18,2","要点,15,1","要的,3,2,4,1,15,1","要财,30,1","要进,21,1,32,1","要通,17,1","要金,28,1","要雇,30,1","要风,15,1,24,1","覆盖,27,1","见问,14,1,17,1,20,1,23,1,30,1","规，,21,1","规、,6,1","规；,27,1","规中,18,1","规信,16,1","规划,27,1,18,3","规和,27,1","规定,27,1,18,4","规性,18,8","规操,18,2","规的,17,1,18,2","规纷,17,1","规范,18,1,24,1","规避,18,1","视除,20,1","觉到,32,1","角度,27,1","解，,27,1","解。,14,1","解中,15,1","解决,3,1,4,1,15,1,18,2","解市,27,1","解并,4,1","解我,21,1","解海,15,1","解被,21,1","解这,17,1","解释,14,1,17,1,27,1","言，,15,1,18,1,23,1","誉证,28,1","计中,15,2","计事,2,1,3,1","计交,24,1","计以,21,1","计全,21,1","计准,17,1,23,3","计出,24,1","计划,15,1,27,3,20,1,21,6,24,2","计协,18,1","计和,32,1","计外,31,1","计师,32,3","计技,25,1","计报,17,1,31,1","计的,15,1","计算,31,2","计系,17,1,32,1","计辩,15,1","认为,17,1,32,1","认会,32,1","认可,15,1","认知,14,1","认证,28,1,31,1","认识,3,1","让定,17,1,18,10","讫表,31,1","训。,3,1","训财,30,1","议，,4,2","议。,4,1","议”,4,1","议客,27,1","议最,15,1","议租,24,1","讯的,27,1","记注,28,1","记渠,27,1","记认,28,1","记证,28,1","讲，,27,1","许公,32,1","许多,4,1,17,1","许权,14,1","许金,32,1","设中,7,1","设备,14,1,27,1","设机,17,1","设立,27,17,28,3","设置,30,1,31,1","设计,21,2,24,2","证，,31,1","证书,28,1","证完,21,1","证明,28,4","证证,28,1","评价,21,1,22,1","评估,27,1,18,5,21,1,22,2,23,1,24,4","评级,15,1","识，,4,1,15,1","识、,3,1","识；,23,1","识以,3,1","识和,4,1","识问,3,1","试算,31,1","诚以,32,1","诚信,3,3,4,2","诚心,3,1","诚的,32,1","话：,5,1","询,18,1","询。,18,1","询；,18,2","询公,2,1,4,1","询并,18,1","询服,2,1,18,2","询的,16,1","询稳,16,1","该公,23,1","该列,18,1","详细,27,1","语言,15,1,23,1","误以,14,1","误减,21,1","误申,18,1","说，,4,1,20,1","说十,17,1","说至,28,1","请，,31,1","请入,21,1","请同,21,1","请和,17,1","请文,27,1","请较,15,1","诸如,28,2","诺的,27,1","谁或,22,1","调整,17,3,18,1,32,1","调查,28,1,18,1,24,6","谈判,17,1,27,1,24,2","象使,23,1","象的,23,1","负，,18,1","负。,21,1","负债,31,1","负担,18,1","负率,18,1","负责,4,1","财务,14,2,17,3,24,2,30,2,32,1","财富,21,1","财政,23,2","责,4,1","责或,30,1","货物,15,1,27,1","质差,20,1","质的,16,1","质询,18,1","质量,3,1","购，,18,1","购与,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,2,25,2,30,1,31,1,32,1","购交,24,1","购兼,23,1","购后,21,1","购和,21,1","购对,23,2","购方,21,2,23,4,24,1","贵公,32,1","贵的,21,1","贸易,2,1,14,1,15,3,16,1,17,1,27,2,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","费。,14,1","费用,15,1,21,1","费税,18,2","赁这,14,1","赁进,14,1","资，,27,1","资。,27,1","资与,21,1","资产,18,1,21,1,31,1","资企,27,5,18,5","资信,21,1","资前,18,1","资单,31,1","资成,21,1","资批,27,1","资控,27,1","资方,27,4,21,1","资服,27,1","资本,2,1,14,1,15,1,16,1,17,1,27,2,28,1,18,1,19,1,20,2,21,3,22,2,23,1,24,1,25,1,30,1,31,1,32,1","资格,32,1","资法,27,1","资涉,27,1","资源,15,1,16,1,18,1,21,3,22,2,24,2,25,2,30,1,31,1,32,1","资状,27,1","资管,27,1","资经,27,2","资者,27,1,18,1","资规,27,1","资计,27,1,21,1","资讯,27,1","资贸,27,1","资顾,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","赋的,15,1","赋税,24,1","赖对,17,1","赢局,21,1","起公,18,1","起始,23,1","起来,32,1","超过,16,1","越多,15,1","越来,15,1","足够,17,1,18,1","足注,27,1","足股,28,1","跨国,2,1,3,1,6,1,14,1,17,3,18,1,20,1,21,1,23,1","跨行,3,1","路,5,1","践经,6,1,27,1","身于,4,1,30,1","身实,18,1","转化,4,1","转移,18,2,23,1,24,1","转税,18,4","转让,17,1,18,10","软件,32,1","轻间,18,1","较；,18,1","较为,15,1","较大,17,1,20,1","较新,27,1","较特,32,1","较高,20,2","辖区,28,1","辖的,17,1","辩护,15,1","达到,27,1,21,1","达成,18,1","过,16,1","过“,15,1","过为,18,1","过主,18,1","过以,18,1","过全,28,1","过利,15,1","过发,4,1","过在,21,1","过对,3,1,27,1","过我,21,1","过有,15,1","过申,17,1","过的,14,1","过直,18,1","过确,18,1","过程,4,1,27,1,20,1","过设,27,1","运作,18,7","运用,3,1","近几,18,1","近年,15,1","返回,3,1,15,1,17,1,27,1,28,1,18,1,21,1,23,1,24,1","还不,27,1","还将,18,1","还帮,4,1","还提,18,1","还能,15,1","这一,14,1","这些,4,1,15,2,17,2","这使,17,1","这可,17,1","这导,17,1","这就,14,1,20,1","这样,14,1,17,1","这种,15,1","这项,28,1","进一,27,1,21,1","进入,15,1,27,2,20,1","进出,15,1","进口,14,3,15,2,27,1","进政,24,1","进行,3,1,17,3,27,4,18,5,21,2,23,1,24,2,25,1,32,1","进项,17,1","远把,4,1","违反,18,1","违规,18,1","迟他,21,1","述方,18,1","述相,30,1","追求,4,1","送交,23,1","适合,18,1","适的,27,4,21,1,23,1","选取,14,1","选合,27,1","选地,27,2","选址,27,1","选择,3,1,27,3,32,1","透彻,3,1","透明,20,1,23,1","逐步,15,1","逐渐,15,1","通便,27,1","通关,14,2,15,2","通力,4,1","通常,14,3,18,1,20,3,23,1","通方,4,1","通晓,15,1","通知,17,1","通能,25,1","通过,3,1,4,1,15,3,17,1,27,2,28,1,18,5,21,2","速、,4,1","速发,20,1","速回,4,1","速度,4,2,15,2,20,1","速流,25,1","速的,4,1","造性,3,1,4,2","造更,3,1","造高,4,1","遇，,3,1","遇到,14,2,15,1,23,1","遇复,18,1","遍的,18,1","道，,27,1","道德,4,1","遵守,21,1","遵循,14,1","避税,18,1","那么,27,1","那些,4,1","邮件,5,1","部,3,1,15,1,17,1,27,1,28,1,18,1,21,1,23,1,24,1","部交,17,1","部分,21,1","部惯,17,1","部操,21,1","部评,15,1","部门,17,1","都具,3,1","都可,17,1","都在,15,1","都对,14,1","都将,18,1","都是,6,1","都有,28,1,18,1","都能,22,1","都要,17,1","都认,17,1","都非,14,1","配、,15,1","采取,16,1,27,1","采用,17,1,18,1,20,1,21,1,32,1","释，,14,1","释可,27,1","释的,17,1","里求,28,1","里设,27,1","重于,32,1","重公,18,1","重的,18,1","重组,18,1","重要,3,3,4,1,15,1,28,1,18,1","重计,27,1","量。,18,1","量服,3,1","量的,21,1,30,1","金,18,1","金收,31,1","金数,24,1","金流,18,4,21,1","金融,27,2,28,1,24,1,32,1","针对,14,1,28,1","链。,15,1","链管,15,1","销，,27,1","销售,31,1","错误,14,1,18,1,21,1","键因,4,1","键的,27,1","长，,4,1","长。,14,1","长伙,4,1","长性,21,1","长期,18,1","门管,17,1","门艺,17,1","问,2,1,14,1,15,1,16,1,17,1,27,1,28,1,18,1,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","问团,2,1","问对,18,1","问提,18,1","问等,18,1","问通,18,1","问题,3,2,4,2,14,2,17,2,18,1,20,3,23,3,30,1","间。,25,1","间业,18,1","间中,18,1","间减,21,1","间完,32,1","间接,18,4","间有,14,2","闻,1,1","闽岛,28,1","阅我,21,1","队，,18,1","队。,2,1","队的,25,1","阶段,23,1","附加,4,3","际会,23,1","际公,18,1","际化,2,1","际员,21,1","际四,3,1","际在,18,1","际情,20,1","际执,4,1","际操,27,1","际的,4,1","际社,18,1","际税,18,1","际问,18,1","际需,18,1","降低,15,2,18,1","限内,27,1","限制,23,1","除个,31,1","除了,27,2","除员,20,1","除非,32,1","险，,4,1,18,1","险以,15,1","险后,31,1","险和,18,2","险并,18,1","险控,18,1","险提,15,1","险最,18,1","险的,18,1","险管,15,2,18,1","险评,24,1","随之,20,1","随机,14,1","随着,15,1,17,1,18,1,20,1","障体,20,1","障成,20,1","难。,20,1","难；,14,3,17,1","难以,23,2","难在,20,1","集中,27,1","集团,17,2,28,1","集成,22,1","雇佣,30,2","零售,27,1","需求,23,1","需要,17,1,18,1,20,2,21,1,23,1,30,1","非常,14,1,18,1","非我,32,1","非所,17,1","非现,30,1","靠手,20,1","面（,14,1","面，,15,1","面。,27,1,21,1","面了,14,1","面提,21,1","面的,3,1,4,1,14,1,18,3","面运,18,1","面进,18,1","面透,3,1","面通,20,1","面遇,14,1","革加,25,1","革的,21,2","顶尖,3,1","顶部,3,1,15,1,17,1,27,1,28,1,18,1,21,1,23,1,24,1","项，,31,1","项增,17,1","项检,28,1","项目,21,2","须慎,27,1","须正,17,1","顾问,2,2,14,1,15,1,16,1,17,1,27,1,28,1,18,4,19,1,20,1,21,1,22,1,23,1,24,1,25,1,30,1,31,1,32,1","预先,15,2,24,1","预约,18,1","领事,28,1","领导,4,1","频繁,17,1","题,14,1,17,1,20,1,23,1,30,1","题，,3,1","题。,4,1","题：,14,1,20,1,23,1","题；,17,1","题为,18,1","题也,20,1","题全,3,1","题和,4,1","题的,23,1","额、,31,1","额增,17,1","额外,17,1,18,1","额的,18,2","额都,17,1","风险,4,1,15,4,18,8,24,1","馆的,28,1","香港,28,1","马来,28,1","驻外,28,1","验，,27,1,28,1,18,2","验。,3,1,6,1,18,1","验上,3,1","验的,16,1,32,1","验都,14,1","骤必,27,1","高，,20,1","高。,20,1","高为,18,1","高价,3,1","高公,18,1","高员,21,1","高在,15,1","高层,21,1","高度,3,1,4,1","高效,4,1","高水,24,1","高的,3,1","高级,21,1","高质,3,1","高贵,32,1","高资,18,1","高附,4,3"); arrFiles=new Array();arrFiles[0]=new Array(1,"index.htm","2006-01-29","Hendersen Consulting","","","October 2005, Comparison of Trade Vehicles in China March 2005, 2004 China Economics and Financial Highlights November 2004, Foreign Exchange Rules Further Relieved, New Treasury...... October 2004, Consequence for Not Paying Tax on Time September 2004, Get 57% discount on your new fixed asset purchase...... 更多新闻... &#25105;&#20204;&#26159;&#19968;&#25903;&#26366;&#32463;&#20219;&#32844;&#20110;&#19990;&#30028;100&#24378;&#20225;&#19994;&#21644;&#22235;&#22823;&#20250;&#35745;&#20107;&#21153;&#25152;&#30340;&#19987;&#19994;&#39038;&#38382;&#22242;&#38431;&#12290;&#25105;&#20204;&#33268;&#21147;&#20110;&#20026;&#25105;&#20204;&#30340;&#23458;&#25143;&#24102;&#26469;&#26368;&#22823;&#30340;&#25104;&#21151;&#12290; &#35814;&#32454;&#26597;&#30475;... Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",17);arrFiles[1]=new Array(2,"about/index.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 使命和目标 我们是一支曾经任职于世界100强企业和四大会计事务所的专业顾问团队。我们致力于为我们的客户带来最大的成功。 我们的使命 成为我们的客户、员工和股东的成功伙伴。 我们的目标 我们努力为跨国公司提供世界一流的咨询服务，以中国为基础，成为一流的国际化咨询公司。 &gt;我们的价值 Our Affiliates First Trust Think Bridge East Pigeon Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",17);arrFiles[2]=new Array(3,"about/ourfirm.htm","2006-01-29","Hendersen Consulting","","","&#25910;&#36141;&#19982;&#20860;&#24182; &#25237;&#36164;&#39038;&#38382; &#20844;&#21496;&#31246; &#22806;&#21253;&#26381;&#21153; &#20154;&#21147;&#36164;&#26412; &#28023;&#20851;&#21644;&#36152;&#26131; 我们的价值 如同我们公司的标志，我们的价值可以概括成“3H” 高质量服务 我们的合伙人和经理曾经服务于国际四大会计事务所和世界知名的跨国公司，积累了丰富的为世界级、跨行业的企业客户服务的经验。我们专家小组在专业知识、行业知识以及实务经验上都具备了世界顶尖的服务标准。 高度诚信 诚信是汉森价值最重要的体现。 我们要求我们的员工以最专业的方式处理客户的信息，与客户交流。 我们对员工进行诚心方面的专业培训。 诚信也也是我们选择员工、合伙人乃至客户的最重要标准。 高价值 我们运用创造性思维，通过对问题全面透彻的分析考虑，为客户创造更高的价值，帮助客户认识问题，判断机遇，更重要的是为客户提供解决方案。 &gt;返回顶部 &gt;我们员工的价值 Our Affiliates First Trust Think Bridge East Pigeon Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",19);arrFiles[3]=new Array(4,"about/ourpeople.htm","2006-01-29","Hendersen Consulting","","","&#25910;&#36141;&#19982;&#20860;&#24182; &#25237;&#36164;&#39038;&#38382; &#20844;&#21496;&#31246; &#22806;&#21253;&#26381;&#21153; &#20154;&#21147;&#36164;&#26412; &#28023;&#20851;&#21644;&#36152;&#26131; 我们员工的价值 诚信 -- 我们坚持以诚信和高度的职业道德投身于工作中（包括处理与政府官员、我们的客户以及我们的员工有关的所有工作）。 获取成功的热情 -- 我们拥有对成功的热情，再加上与客户的紧密协作，我们致力于将许多看似不可能的任务变成现实。 创造性思维 -- 在汉森，我们努力找寻富有创造性的工作方法为客户提供高附加值的服务。通过发挥我们在商务，税务及法律等方面的专长，我们协助客户抓住机会，并把它们转化为客户的价值。 速度 -- 在汉森，我们深知速度的价值。快速、高效地回复客户是我们区别于其他咨询公司的最关键因素。 在我们客户的眼中，快速的回复也显示出我们的专业知识和自信，更重要的是我们将永远把客户放在第一位。 简洁 -- 简洁并不意味着简单。 我们追求使用最简洁、平实的沟通方式清楚地分析各种复杂的问题。 在力求专注和简洁的基础上，我们协助客户实现更快、更稳健的发展。 负责 -- 积极领导，主动处理和快速回复客户的事务。 不仅向我们的客户指出存在的问题和风险，同时帮助他们寻找实际的解决方案或提供建议，并做出经营决策。 我们不仅提供给客户高附加值的建议，还帮助实现这些建议。对汉森来说，那些“好的建议”将意味着实际执行过程中完善的履行。 联系 -- 在汉森，我们要求所有的合伙人，经理和员工要与客户保持紧密联系。 只有在拥有了深厚的专业知识，对客户的经营情况有所了解并与他们通力合作的基础上，我们才能为客户创造高附加值，并成为他们的成长伙伴。 Our Affiliates First Trust Think Bridge East Pigeon Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",16);arrFiles[4]=new Array(5,"contact/index.htm","2006-01-29","Hendersen Consulting","","","&#25910;&#36141;&#19982;&#20860;&#24182; &#25237;&#36164;&#39038;&#38382; &#20844;&#21496;&#31246; &#22806;&#21253;&#26381;&#21153; &#20154;&#21147;&#36164;&#26412; &#28023;&#20851;&#21644;&#36152;&#26131; 联系我们 上海 中国上海市虹桥路1号港汇中心1座2308-2310单元 200030 电话：+86 21 6447 7878 传真：+86 21 6447 3722 电子邮件： admin@hendersen.com 网址： www.hendersen.com 北京 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",11);arrFiles[5]=new Array(6,"credentails/index.htm","2006-01-29","Hendersen Consulting","","","我们的客户 Case Studies 我们的客户 目前，我们的众多客户都是世界500强企业。同时，作为中国跨国税务协会的组织者，我们与客户共享最及时的法规、税收政策和实践经验。 Alcatel GE Transportation AMEC General Motors Anheuser-Busch Maserati Arch Chemicals Micro Inks BASF Micron Technology Bayer National Oilwell Varco BMW NBC Universal Boeing OBI Bryan Cave Olam International Danaher Penske Logistics Ferrari Rexnord GE Advanced Materials Turnils GE Capital Tyco GE Energy Wacker Chemicals GE Infrastructure XP Power GE Medical Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",13);arrFiles[6]=new Array(7,"industries/index.htm","2006-01-29","Hendersen Consulting","","","Automobile Financial Services Retail Real Estate 正在建设中...... Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",9);arrFiles[7]=new Array(8,"newsletter/index.htm","2006-02-28","Hendersen Consulting - News Letters","","","China New Flash October 2005 Issue One - Comparison of Trade Vehicles in China March 2005 Issue One - 2004 China Economics and Financial Highlights November 2004 Issue One - Foreign Exchange Rules Further Relieved, New Treasury Options Available October 2004 Issue One - Consequence for Not Paying Tax on Time September 2004 Issue One - Get 57% discount on your new fixed asset purchase... Have you captured it? Establish your world-class stat and tax reporting process, benchmarking with your competitors Transfer pricing in China: What is the right way, anyway?",2);arrFiles[8]=new Array(9,"newsletter/NewsletterNoV0401.pdf","2006-02-28","Microsoft Word - NewsletterNOV0401.doc","","","HENDERSEN CONSULTING  S November 2004  IMPLY THE  B  EST  China Tax Update ?Issue No. 2004.111  AS CHINA GRADUALLY EASES ITS FOREIGN EXCHANGE CONTROLS, MULTINATIONAL COMPANIES OUGHT TO REVIEW ALL THE TREASURY OPTIONS AVAILABLE NOW.  On October the 18th 2004, the State Administration for Foreign Exchange (SAFE) issued Circular 104 [Hui Fa (2004)] to offer multinational companies with more flexibility in treasury and financing among their member companies in and outside China. In short, pursuant to the Circular, effective November 1, 2004, multinational companies may move its foreign exchange surplus among its member firms both within China as well as cross-boarder either through their own group financing company as a loan or through a designated bank in form of entrust loan.  WATCH OUT: THE POTENTIAL TAX COSTS & SAVINGS COULD BE HUGE ...  RISKS For certain US corporations, the interest income earned on cross-border lending would be classified as Subpart F income and is subject to 35% US tax. Worse, when your China venture lends money to its parent (or grandparent) company, in certain cases, the entire loan amount could be classified as deemed dividend under Section 956 loan of the US Tax Code and subject to 35% US tax. OPPORTUNITIES If you venture in China pays tax at 15%, you may want to consider lending the foreign exchange surplus to an affiliate in Japan (or other high-tax countries). Under this arrangement, the Japanese entity can claim interest expense (to reduce its tax at 42%) while your Chinese entity only needs to pay tax in China at 15%. If you venture in China pays tax at 33% and it is invested through a intermediate holding company in a very low tax country (say, 5%), you may want to make a skip level Section 956 loan directly from China to the US (the grandparent company). By doing so, you can claim foreign tax credit at 33% (instead of 5%) to offset against your US tax liability...    CIRCULAR 104 ?CONTINUED: MORE DETAILED INFORMATION ...  DEFINITION OF MULTINATION CORPORATION GROUP The multinational corporations are defined in the Circular as those which having member companies within and outside China and a specific company in China responsible for regional or even global investment management functions for the group. Therefore, the Circular applies to both China domestic enterprise groups and foreign invested corporation groups. Specifically, the Circular does not apply to financial institutions. QUALIFICATIONS & REQUIREMENTS In respect to the loans between member firms within China, the lender and borrower shall comply with the following requirements: Both parties shall be legally registered and their registered capitals have been injected according to relevant schedule; All previous loans between the two party have been settled within the agreed terms; For overseas lending, on top of the above, the following requirements shall also apply: For foreign invested corporation group, there shall be no less than 3 member companies within China; The ratio of foreign exchange receivable of the lending company of a foreign invested corporation group to its total foreign exchange assets, as well as its balance between the foreign exchange purchasing and settlement shall be lower than the industry \'s benchmark; In addition, the lending company shall have equity of at least USD 30 million, and its net assets value shall be no less of the total assets. RESTRICTIONS The following restriction in implementation of the intra-group loan should be noted: The interest rate should be in line with the arm-length rate of peer market; The intra-group loan should be funded from the group companies \' own foreign currency reserve only; Foreign exchange loans lent through entrusting arrangement shall not be settled into RMB or mortgaged for other RMB loans purpose; No offsetting between loans, payables, or receivables is allowable. Term for each overseas loan is capped at 2 years; In case the funds from overseas lending will be subsequently used for purpose of overseas investment, the loaner is required to submit a guarantee from its overseas parent company for a full repayment of the principal. In addition, the Circular further requires that the year-end overseas loan entitlement of the loaner company inside China shall not fall below the sum of the corresponding loan principals. Failure to meet this requirement may lead to the suspension on the overseas lending right. An annual reporting to SAFE on the status of overseas loans is required for multinational corporation group having engaged in overseas lending for the period more than one year.  This publication is prepared for clients of Hendersen Consulting and other interested in our services. Comments are not intended to be comprehensive. For more information or advice on the above subject or analysis of other tax issues, please contact Dennis Xu, our Tax Partner, at (8621) 6335 3630, or send us an email at the address below. We will be glad to help.    www.hendersen.com  HENDERSEN CONSULTING  4101/4102 Hong Kong New World Tower 300 Huaihai Road (M) Shanghai 200021 P.R.C. Tel. 86-21-6335 3630 Fax. 86-21-6335 3823 E-mail: contact@hendersen.com  ?2004 Hendersen All right reserved.    ",37);arrFiles[9]=new Array(10,"newsletter/NewsletterOctober0401.pdf","2006-02-28","Microsoft Word - NewsletterOctober0401.doc","","","HENDERSEN CONSULTING  S October 2004  IMPLY THE  B  EST  China Tax Update ?Issue No. 2004.101  Watch Out ?The Government May Expose Your Company to Media for Not Paying Taxes on Time  Last week, the State Administration of Taxation (SAT) issued a new circular -- Order No 9 -- to further tighten tax collection and enforcement. Under this new measure, effective January 1, 2005, the local tax authorities are required to name the names of those taxpayers who fail to settle taxes by the due date via newspapers, radio broadcast, televisions, magazines, internet, etc. on a periodic basis. HIGHLIGHTS: Local authorities are required to make a public announcement on those taxpayers who have an outstanding tax liability past due either quarterly or semi-annually. The public announcement will include information such as company name, address, taxpayer ID number, type of tax and the amount of tax. Furthermore, the name of the legal representative (normally the chairman or CEO of the company), his or her residence ID number, business address, etc. will also be released to media... If the outstanding tax liability amount is less than RMB2mm (~US 250K), the county tax bureau will make the public announcement. Otherwise, the regional tax bureau will take over. And for certain special cases, the provincial government will need to step in ... In addition to the negative media exposure, the government will also impose a 0.05%/day late tax payment interest charge and late filing penalty (50% -500%). OBSERVATIONS: In the past, every six months or so, the Chinese government would publicly send a few people to prison for committing tax frauds. But so far, the government has only targeted a very few well-known individuals (movie stars and tycoons) and big corporations who have intentionally cheated their taxes. However, since the Order #9 only provides a few exceptions (e.g., bankruptcy and liquidation) where the government would not identify the taxpayer in public, some local officials may, at their own discretion, go after all companies who have an outstanding tax due non-discriminatively ... Given the fact that company reputation is at stake, multinational companies (MNCs) ought to be closely monitor their tax filing and payments to ensure full compliance. A public announcement, even at the county level, could be extremely damaging. To make the matter worse, the negative impact could go far beyond China (as for many companies are appointing their senior business leaders based in the US and Europe as the legal representative of their ventures in China) ...  SUGGESTIONS:  It would be helpful if multinational companies could (i) conduct a round of internal tax review every quarter to be sure everything is in order; (ii) establish a very positive work relationship with the local tax officials. Good routine communications with the local tax authorities can avoid problems; (iii) benchmark with other companies to learn best practices on how to enhancing tax compliance; and (iv) call us up to check out how our tax professionals can help.  For more information or advice on the above subject or analysis of other tax issues, please contact Dennis Xu at (8621) 6335 3630 or send us an email at the address below.    www.hendersen.com  HENDERSEN CONSULTING  4101/4102 Hong Kong New World Tower 300 Huaihai Road (M) Shanghai 200021 P.R.C. Tel. 86-21-6335 3630 Fax. 86-21-6335 3823 E-mail: contact@hendersen.com  ?2004 Hendersen All right reserved.    ",36);arrFiles[10]=new Array(11,"newsletter/NewsLetterSeptember04.pdf","2006-02-28","News Letter","","","HENDERSEN CONSULTING  S September 2004  IMPLY THE  B  EST  China Tax Update ?Issue No. 2004.091  57% Discount for Purchasing Equipment Madein-China, Have You Captured It All?  As early as in 1999, the Chinese government issued two separate rules to encourage the purchase of equipment made domestically. First of all, a Foreign Investment Company (FIE) within the qualified (encouraged) industries can obtain a refund of 17% VAT for qualified domestic equipment purchased. Secondly, 40% of the equipment value can be used to offset the incremental Enterprise Income Tax (EIT) liability in the current year, upon meeting the same industry and equipment tests. This means that with proper planning, a FIE can obtain a total of 57% discount in its fixed assets purchasing. IT SOUNDS GENEROUS WHILE THERE ARE MANY IMPLEMENTATION UNCERTAINTIES Although the above rule seems very straight forward, in practice there are several implementation difficulties: Stringent Documentation Requirement It is required under the rules that the applicant should fulfill a set of documents from different authorities at different stages of the equipment purchases. Even if the transaction in substance can qualify for the incentive, missing any documents or untimely obtaining any of the documents above would jeopardize the incentive. Multiple Tax Bureaus to Deal With The taxpayer normally needs to struggle with 3 different tax authorities for a flavor of the incentive. It \'s own in-charge tax bureau, the vendor \'s tax bureau and the VAT refund authority. Multiple Interpretation by Different Authorities To make the matter worse, the above authorities usually have different interpretations towards the rules. The state tax bureau obviously noticed this, too. There are around 20 subsequent notices while those still cannot fully solve the problem. Difficult to Qualify for the Equipment Test Unlike imported equipment, turn-key projects are not very often used for domestic equipments. To purchase the equipment in  trivial manys  from hundreds of suppliers often will result in a waste of the incentive opportunity. (As the rules provides, generally only equipments under tariff heading 84 - 90 can be eligible for the equipment test. The  trivial manys  normally will go to sections before 84.)    In addition, one of the documents required can only be obtained from the manufacturer only. This makes it almost impossible to do some planning through a trading company doing some systems integration work to qualify for the equipment test. RECENT CHANGE MAY PROVIDE HUGE PLANNING OPPORTUNITY A recent Circular in June 2004 clarified the following critical points: The original requirement to obtain a  VAT Special Payment Certificate  from the vendor is cancelled. The seller need not necessary to be a manufacturing company. The impact of the above changes could be profound ?it would relieve the need to deal with the vendor \'s tax authority, which is usually the most difficult one from a controllership point of view. In addition, to use a centralized supplier to bundle certain parts to qualify for the equipment test would become possible. Of course, the planning will incur some additional operation costs, but the benefits, 57% huge discount, would certainly out-weigh the costs. PLANNING TECHNIQUES Obviously, it is a very good timing to revisit this rule. Below are some planning techniques you may find useful. Let tax experts involved at the very beginning in developing your equipment purchase plan at the budgeting stage. If the purchase contracts are already signed, there is no way back to do some tax planning. Think of using a centralized supplier of domestic equipment. This can some times help to maximize the components that can qualify the equipment test. There are many cases that several components are unqualified for the equipment test, but together they can be treated as a set thus meeting the requirement. In this regard, to have a customs expert help on this will be a huge plus. Develop a comprehensive tracking list/control list to track the documentation which are obtained at each stages of the equipment sourcing process. Keep in mind that missing one document would turn the gorgeous planning into vain. Lastly, keep an eye on your yearly EIT liabilities. 40% of the discount comes from that, at the pre-requisite that you should have enough incremental EIT in the current year. It certainly doesn \'t mean that you should  maneuver  your profits and income tax. However, in many cases, it should be flexible to accommodate your asset purchase plan to the availability of the incentive on a yearly basis.  * * * * *  If you have any questions on the above, please contact Dennis Xu, our Tax Partner, at 8621 6335 3630. Or send us an email at the address below. We will be glad to help.  _________________________________________________________________________________________ Email: Taxpartners@Hendersen.com Website: www.hendersen.com    www.hendersen.com  HENDERSEN CONSULTING  In Association with  4101/4102 Hong Kong New World Tower 300 Huaihai Road (M) Shanghai 200021 P.R.C. Tel. 86-21-6335 3630 Fax. 86-21-6335 3823 E-mail: contact@hendersen.com  ? 2004 Hendersen All right reserved.    ",46);arrFiles[11]=new Array(12,"newsletter/newsletter_200510.pdf","2006-02-28","Microsoft Word - News Letter_200510.doc","","","HENDERSEN CONSULTING  S October 2005  IMPLY THE  B  EST  China Tax & Business Update ?Issue No. 2005.1001  Comparison of Trading Vehicles in China  Background Trading, especially domestic trading, has been a restricted sector for foreign investment in China for years. When China joined the WTO in 2001, it made a commitment that the restrictions on trading rights for most products will be phased out by end of 2004. At that time, many people worried about whether China will live up to its promise. commitment is realized. A first break-through for foreign investors in the trading sector is the signature of the Closer Economic Partnership Arrangement ( CEPA ) between Mainland China and Hong Kong Special Administrative Region, which gave qualified Hong Kong registered companies a privilege to set-up a wholly owned commercial enterprise even before the sector is opened under China \'s WTO commitment. Next, the Ministry of Commerce ( MOFCOM ) issued the  Management Measures on Foreign Investment in the Commercial Sector  (MOFCOM Decree 8 [2004]), which provides a level playing field to foreign investors from any countries/regions. Soon after that, the MOFCOM issued two circulars Circular 9 [2005] and Circular 76 [2005] on April 2 2005 and July 13, 2005 respectively. The two new rulings further allows existing foreign-invested noncommercial enterprises ( FINE ) and the international trading companies located in free trade zones ( FTZ Tradeco ) to upgrade their business scope to cover domestic trading and distribution activities. Alternatives for Trading Vehicles A foreign investor can now set-up a trading vehicle in China, depending on its specific circumstance, in the following forms: 1) 2) 3) 4) 5) Commercial Enterprise under Decree No. 8., A traditional FTZ Tradeco (with international trading license), FTZ Tradeco with expanded business scope (with international + domestic trading license), A FINE with an expanded scope to trade non-self made products, or A regional headquarter (RHQ) upgraded from a Chinese Holding Company (CHC). A comparison of the above vehicles is set-out below: Now the question becomes how this  1    HENDERSEN CONSULTING  S October 2005 Commercial Enterprise FINE (Expanded Business Scope) Import Y Y Y FTZ Tradeco (Traditional) FTZ Tradeco (Expanded Business Scope) Y Y (Limited to products of same group) Export Entrepot Trade Y Y (But may have duty disadvantage) Domestic Trading (Wholesale) Y Business Scope Requirement Set-up Financial/Tax Incentives Y Y (But may have duty disadvantage) Y N Y Y Y Y Y Y Y (But may have duty disadvantage) Y RHQ  IMPLY THE  B  EST  Domestic Trading (Retail) Issue VAT Invoice Ability to Set-up Branches Minimum Registered Capital Set-up Timing Enterprise Income Tax Rate Financial Subsidies (VAT, BT, EIT)  Y  Y  N  Y  Y  Y Y USD 140,000  Y Y N/A  Through Bonded Market N (Liaison office only) USD 140,000  Y N (Liaison office only) USD 140,000  Y Y USD 50 -100 million  6 months 33% (may reduce to 15% in certain locations)  3-6 months for upgrade Follow FINE \'s treatment if trading revenue < 30% of total  1-2 months 15% if registered in Shanghai FTZ May obtain a refund in the form of financial subsidy  3-6 months for upgrade 15% if registered in Shanghai FTZ  3-6 months for upgrade 33% (may reduce to 15% in certain locations)  May obtain a refund in the form of financial subsidy  2    HENDERSEN CONSULTING  S October 2005  IMPLY THE  B  EST  How Do You Make Your Choices? Some clients told us recently that when they ask about the most appropriate trading vehicle for them in China, different people will provide different answers. It is true in a sense that there are more choices today, it becomes a more difficult decision making process. While the exact situation may vary from case to case, there are some tips: A thorough analysis of the business objective is vital. flexible vehicle with less set-up cost and timing. To clearly know your current set-up in China would help. It is always easier to utilize an existing legal entity than to set-up a new one, if they can fulfill the same business objectives. Besides, there would be a lot of administrative efficiencies and cost savings in maintaining less legal entities. A financial and tax analysis would be necessary. Since the financial and tax implications for the different vehicles may vary a lot, an appropriate trading vehicle may derive significant savings. Especially in the case of FINE, since to incorporating trading activities may change the existing tax incentive scheme, a cost-benefit analysis would be critical. What Can Hendersen Help? Hendersen can offer a range of services in forming your trading vehicles in China: Planning Stage - Business objectives drill down - Functional analysis of the trading vehicle - Financial/tax cost-benefit analysis Implementation Stage - Establishment of the trade vehicle - Establishment of the outlets for the trade vehicle - Negotiation of financial/tax incentives - Establishment of the customs/logistics/accounting systems - Work-out the transfer pricing policy For instance, for companies whose  business objective is to do importation and sourcing from China, FTZ Tradeco would still be a  China Tax and Business Update is published for the clients of Hendersen Consulting. The contents are of a general nature only. Readers are advised to consult their tax advisors before acting on any information For more information or advice on the above subject or analysis of other tax issues, contained in this newsletter. glad to help.  please contact our Tax Partners, at (8621) 6447 7878, or send us an email at the address below. We will be  3    HENDERSEN CONSULTING  S October 2005  IMPLY THE  B  EST  www.hendersen.com  HENDERSEN CONSULTING  Room 08-10, 23rd Floor, 1 Grand Gateway No. 1 Hongqiao Road Shanghai, 200030 People \'s Republic of China Telephone: +86 (21) 6447 7878 Facsimile: +86 (21) 6447 3722 E-mail: contact@hendersen.com  ?2005 Hendersen All rights reserved.  4    ",37);arrFiles[12]=new Array(13,"newsletter/Newsletter_march0501.pdf","2006-02-28","Newsletter_march0501","","","HENDERSEN CONSULTING  March 2005 S  IMPLY THE  B  EST  China Tax Update ?Issue No. 2005.0301  2004 China Economics and Financial Highlights  On February 28, 2005, the PRC Statistics Bureau delivered a news letter regarding the 2004 China Economics Development Highlights.  2004 Economic Performance at a Glance  The major economic development indicators of China for the year of 2004 are summarized below: Gross Domestic Product ( GDP ) China \'s GDP for the year of 2004 reached RMB 13,651.5 billion (approximately US  1,649 billion), up by 9.5% from that of 2003. Inflation Retail Price Index increased by 2.8% from that of the previous year, while Consumer Price Index increased by 3.9%. Industry The added value of the industrial sector was RMB 6,281.5 billion, up by 11.5%. Fixed Assets Investment Total investment in fixed assets for 2004 amounted to RMB 7,007.3 billion, representing a 25.8% increase over that of 2003. Financial Figure The central financial deficit for 2004 was RMB 319.2 billion (approximately US  38.6 billion). Financial revenue for the year was RMB 2,635.6 billion, up by 21.4% from that of the previous year, representing 111.8% of the budgeted revenue for 2004. Financial expenditure for the year was RMB 2,836.1 billion, up by 15.1% from that of the previous year, representing 105.9% of the budgeted expenditure. Import and Export The total import and export value for 2004 reached US  1,154.8 billion, up by 35.7% from that of 2003. Of the total, the export value reached US  593.4 billion, up by 35.4%, and the import value was US  561.4 billion, up by 36%, resulting in a trade surplus of US  32 billion. Foreign Exchange Reserve As of the end of 2004, China \'s Foreign Exchange Reserve reached US  609.9 billion with an increase of US  206.7 billion over that of 2003. Foreign Investment The contracted amount of foreign investment was   153.5 billion, increased by 33.4% from that of 2003; the utilized foreign direct investment was US 60.6 billion, increased by 13.3%.  This publication is prepared for clients of Hendersen Consulting and other interested in our services. Comments are not intended to be comprehensive. For more information or advice on the above subject or analysis of other tax issues, please contact Dennis Xu, our Tax Partner, at (8621) 6335 3630, or send us an email at the address below. We will be glad to help.    China Economic Data at a Glance  Gross Domestic Product Gross Domestic Product  GDP Growth Rate GDP Growth Rate  In RMB Billion  16, 000 14, 000 12, 000 10, 000 8, 000 6, 000 4, 000 2, 000 0 1999 2000 2001 2002 2003 2004  0.00% 1999 2000 2001 2002 2003 2004  13,652 11, 669 8, 940 9, 593 10,240  10.00% 9.10% 8.00% 7.10% 8.00% 8.00%  9.50%  8, 205  5.00%  Inflation (Consumer Price Index) Inflation (Consumer Price Index)  5.00% 4.00% 3.00% 2.00% 1.00% 0.00% 1999 -1.00% 2000 2001 2002 2003 2004  Fixed Asset Investment Fixed Asset Investment  8000.0 7000.0 6000.0 5000.0 4000.0 3000.0 2000.0 1000.0 2987.6 3261.9 3689.8 4320.2 5511.8 7007.3  -2.00%  0.0 1999 2000 2001 2002 2003 2004  1    China Economic Data at a Glance  Import/Export Import/Export  Foreign Direct Investment Foreign Direct Investment  In USD Billion  800 593 561 4 412 38 400 195 166 2 225 49 2 244 66 326 295  Import Export  80  In USD Billion  61  600  60 47 40 40 41  53  54  200  20  0 1999 2000 2001 2002 2003 2004  0 1999 2000 2001 2002 2003 2004  Foreign Exchange Reserve Foreign Exchange Reserve  750 600 450 300 150 0 1999 2000 2001 2002 2003 2004 155 166 212  Industrial Structure (2004) Industrial Structure (2004)  In USD Billion  2,074 , 15%  610  4,338 , 32%  403 286  7,239 , 53%  Primary Industry  Secondary Industry  Tertiary Industry  2    China Tax Revenues  In RMB Billion  3 0 00 Total  11999Tax Revenue by Type 999 Tax Revenue by Type  Individual Income Tax 4%  Consumption Tax 9%  Other 11%  2572  2 5 00  State Tax Local Tax  2046  2 0 00  1 5 00 1 0 00  1491 1185 969 638 331 812 373 1,019 472  1700 1,168 532 1,308 738  1785  Value Added Tax 45% Enterprise Income Tax 13% Business Tax 18%  786  5 00  0  1999  2000  2001  2002  2003  2004  ReevenueGrowth Rate R venue Growth Rate  60% 50% 40% 30% 20% 10% 0% 2000 2001 2002 2003 2004 22% 51%  22004Tax Revenue by Type 004 Tax Revenue by Type  Individual Income Tax 7%  Consumption Tax 6%  Other 8%  25% 26% 13%  27%  15% 14% 13%  26% 21% 26% 25% 20% 18%  Enterprise Income Tax 16 %  Value Added Tax 4 9%  3  Business Tax 14 %    www.hendersen.com  HENDERSEN CONSULTING  4101/4102 Hong Kong New World Tower 300 Huaihai Road (M) Shanghai 200021 P.R.C. Tel. 86-21-6335 3630 Fax. 86-21-6335 3823 E-mail: contact@hendersen.com  This publication is prepared for clients of Hendersen Consulting and other interested in our services. Comments are not intended ?2004 Hendersento be comprehensive. For more information or advice on the above subject or analysis of other tax issues, please contact Dennis Xu, our Tax Partner, at (8621) 6335 3630, or send us an email at the address below. We will be glad to help. All rights reserved.    ",119);arrFiles[13]=new Array(14,"services/c&t.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 常见问题 中国公司通常在海关方面遇到以下问题： 进口通关时间有时拖得很长。通常一些在税则分类或者海关估值方面的微小错误以及海关随机选取的查验都对通关时间有影响； 虽然中国遵循WTO中海关估值的原则，但是仍然有针对当地情况的不同解释，例如特许权使用费。这样就给延用WTO模式的在华跨国公司在中国遇到了一些困难； 在中国海关条例中，仍然存在很多灰色地带，例如租赁进口。这就给在中国实施租赁这一在西方世界中发展的很好的商业和财务模式带来了很大困难； 进口使用过的设备很困难； 现存的出产地原则更加复杂； 对海关职能缺乏认知。通常，各个方面（物流、法律、税收、财务）的人都非常关注海关，但是没有人能真正全面了解。 &gt;我们的服务 Useful Links East Pigeon Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",16);arrFiles[14]=new Array(15,"services/c&t2.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的服务 关税及税务筹划： 我们通过有效的进出口税收筹划、利用特殊的手段（贸易公司，保税仓库）、境内外费用分配、特定的契约合同等方式来减少客户的关税成本。 估价服务： 中国的关税税率近年来逐渐降低，同时关税的征收指标每年都在增加。海关逐步倾向于加强对进口货物的估价。我们能协助客户了解海关估价的要点以及获得海关认可商品的报价。 分类服务： 随着科技的发展，海关遇到了越来越多新的商品。我们能协助分析这些商品的功能以及通过“预先分类”为客户申请较为有利的分类。在很多情况下，这种预先分类能够使税率优惠并加快进口通关速度。 供应链管理服务： 我们能通过利用中国已经进入的贸易协定来帮助客户建立降低税赋的供应链。同时，我们还能协助客户实施“第一个出口国”等筹划策略来减少来自中国的原料成本。 健康检查服务： 我们能协助察看客户的海关处理流程，建议最优的处理流程同时找出目前存在的主要风险以及为这些风险提供解决方案和改善计划。另一方面，我们将协助客户找出税务以及海关筹划机会，节省综合成本。 风险管理服务： 我们协助客户了解中国海关对风险管理的不同的标准，同时协助客户改善目前的处理流程，提高在主管海关中的内部评级。其好处是加快了通关速度同时显著减少了被海关审计的机率。 海关审计辩护服务： 交流在成功的结束海关审计中具有重要的作用。我们的专业人员具有相关的专业知识，通晓企业和官方语言，能够在海关审计中为客户提供即时支持。 &gt;返回顶部 &gt;我们的资源 Useful Links East Pigeon Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",15);arrFiles[15]=new Array(16,"services/c&t3.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的资源 东方泰和 是我们在海关业务咨询的战略合作伙伴。 东方泰和由在海关总署中超过10年工作经验的专业人士成立。 东方泰和和汉森咨询稳固的合作关系为我们提供优质的海关业务服务打下坚实的基础。 我们数据库中有最及时的政策法规信息，使客户及时的对政策变动采取相应的对策。 Useful Links East Pigeon Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",14);arrFiles[16]=new Array(17,"services/corporate.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 常见问题 许多跨国企业的税务总监和经理都认为，在中国从事企业的税务管理是一门艺术。例如： 法律条文相对简单，但是对法律进行解释的“通知”等法规纷繁复杂； 税务优惠很多，但是这些优惠需要通过申请和谈判才能取得； 必须正确处理分属中央政府与地方政府税务部门管辖的各类税种； 企业所得税年度汇算清缴报表的模版会根据法律法规的要求经常进行调整，这使得公司的财务人员在熟悉并了解这些调整时可能会碰到很多问题； 中国的增值税体制与西方的增值税体制存在较大区别，并非所有行业都要交纳增值税，同时，也不是所有的进项增值税税额都可以用来抵扣。 此外，增值税体系很大程度上依赖对于增值税发票和相关文件的管理； 在中国目前仍然采用着随着交易层次的增加而税额增加的“营业税”制度。 这样的征税方案对集团内部交易频繁的跨国公司来说十分不利； 由于缺乏足够的关于行业定价信息和财务数据的公共数据库，在中国从事与转让定价相关的工作尤其困难； 企业经常会为境外服务提供者所提供的服务多付税款。主管税务机关对于境内/境外收入比例，“常设机构”，以及核定利润率的处理往往有其内部惯例； 由于目前没有标准流程将国外会计准则为基础的会计报表按照中国税法要求进行纳税调整，这导致有些跨国公司不得不保持两套会计系统，这可能会导致与集团财务政策的不一致，并增加额外的管理开支； 整体公司税收环境在不断的变化（例如企业所得税,增值税）。 &gt;返回顶部 &gt;我们的服务 Useful Links State Tax Bureau Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",19);arrFiles[17]=new Array(18,"services/corporate2.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 概况 我们有中国及亚太地区的税务专家以及权威人士组成的团队，能为您提供国内及国际公司税、间接税（流转税）及个人所得税税务方案。我们的服务直接专注于公司的商务运作以主动发现机会与挑战。通过为客户提供税务解决及规划方案来帮助客户加强税务合规性，获得最大程度的税收优惠。提高资产流动性，增加净利润和现金流量。 具体服务包括： 公司税务合规性服务； 公司税务咨询； 流转税咨询； 税务健康检查； 税务审计协助； 转让定价。 公司税务合规性服务 我们的税务顾问提供以风险控制和解决实际问题为导向的方案来帮助企业在国内及国际税务方面进行合规操作。 任何不合规的税务纳税操作都将会导致额外增加的申报要求、税务审查以及罚款而加重公司现金流的负担及管理成本。 我们的税务顾问通过直接参与客户日常税务工作来加强客户的税务合规性。同时汉森能根据相关税法规定协助客户建立一套完整的税务操作规范，提供正确有效的日常税务操作，如准备税务报表，协助回应税务机关的提问等。 公司税务咨询 汉森能通过确保客户在最有效的税务策划方式下进行商业运作，协助客户降低公司整体税负率。我们的专业顾问对于为跨国公司制定适合中国的税务战略具有丰富经验。凭借丰富的专业经验，汉森公司能够为外国投资者在投资前和实际在华运作期间中提供税务策划和咨询服务，并尽可能的帮助客户获得最大税收优惠。 我们的专家可为您提供中国各类税种的咨询服务，包括营业税，所得税，增值税以及印花税等。此外，我们还提供有关公司重组，兼并方面的税务咨询并实施收购，税务尽职调查。 流转税 我们提供如增值税，营业税，消费税等流转税服务，帮助您完成间接税的合规性操作，并在确定合规性的前提下减轻间接税税负，以提高公司盈利，增加间接税款相关的现金流，使股东获益。 税务健康检查 税务健康检查是对中国公司的税务状况进行全面的专业评估，评估其是否符合国家相关法律规定。税务健康检查能够通过主动的方式规避税务风险，确保税务合规性。 近几年，税务机关加强了税收管理。错误申报和缴纳都有可能导致罚款(最高为少纳税额的5倍)以及滞纳金(大约按以年利率18％在少纳税额的基础上进行征收)。情节严重的，甚至将导致公司的商业运作停止并曝光管理层。 因此，税务健康检查是在华外商投资企业中非常普遍的控制税务风险的方法。 税务健康检查将有利于： 评估公司在中国运作的整体合规性水平，发现违规操作以及灰色区域，并找出将税收风险最小化的优化方式； 评估公司运作结构、税务操作方面的效率和效益； 提供可操作性的方案，完善上述方面运作的效率和效益； 寻找可能的省税及优化现金流的规划方案。 税务健康检查通常涉及以下公司税： 外资企业所得税 代扣代缴税 营业税 增值税 消费税 城市房地产税 契税 印花税 以上列表基本涵盖了外商投资企业所涉及的所有税种。根据企业自身实际需要，该列表可做相应修改。 转让定价 尽管转让定价已经长期被国际社会作为可接受的税收策略，但目前中国政府正加紧对税务漏洞的审查，并随着转让定价法规的完善已查处多起公司违反中国关于定价转移的法律规定的事件。此外，税务机关还将转移定价调整作为今后几年国家税收的主要来源之一。税务机关要求中国的外商投资企业提供关联方有关交易的年度报告并且会经常性的对其关联方交易所采用的价格是否公允进行质询。根据中国转让定价法规中关于“关联方”的判定条件，在国外法律规定下不容易被判定为“关联方”的两家公司很可能在中国被判定为“关联方”。 因此，对于外商投资企业而言，以专业方式评估转让定价风险和准备充分足够的转让定价政策的文件就更加重要了。 汉森帮助您规划和制定在中国的转让定价政策。凭借我们丰富的专业经验，我们能通过以下方式最小化您的税务风险并加强关联方交易的风险管理： 转让定价风险和机遇复核； 功能性分析和平向比较； 与税务机关对达成“关联企业间业务往来预约定价”； 中国国内市场利润分析； 协助准备转让定价文件。 &gt;返回顶部 &gt;我们的资源 Useful Links State Tax Bureau Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",29);arrFiles[18]=new Array(19,"services/corporate3.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 Resource for Success MTA is an association organized by Hendersen providing a connection for tax practitioners in China. Currently, most of the members are in-house practitioners working for multinational companies. China Law Database is a database summarizing the laws and regulations issued in China since 1949. Useful Links State Tax Bureau Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",14);arrFiles[19]=new Array(20,"services/humancapital.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 常见问题 在中国的跨国公司在人力资本方面通常会碰到以下问题： 人员的流动率较高。在中国的快速发展过程中，员工更换工作的速度通常比西方国家快，这就给保持员工稳定性带来很大困难。 职位市场并不是透明的。新聘员工的素质差别较大； 不同的省份采用了不同的社会保障体系。对很多新进入市场的公司来说，很容易忽视除员工总的支付成本之外的社会保障成本，通常会导致在总支付成本之外增加40%-60%成本； 随着中国的发展，中国员工的成本结构变化很快； 支付系统并不是自动的，很大程度上仍然依靠手工操作，因此，增加了操作成本，同时保密性的问题也会随之而来。 在亚太区域内，中国的个人所得税税率相对较高，需要仔细筹划； 由于中国的外汇管制，很难在中国执行全球性的一些员工持股计划，需要一系列与中国实际情况相结合的灵活方案。 &gt;我们的服务 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",15);arrFiles[20]=new Array(21,"services/humancapital2.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的服务 人力资本战略 帮助客户在中国发展成功的人力资本战略及计划。我们为客户在中国提供合适的招聘策略、补偿计划、组织结构、员工评价系统及员工保持项目。 国际员工薪资方案 通过我们对不同的员工收入项目以及中国个人所得税的计划帮助客户设计以员工本国为基础的薪资计划，目的是为了使公司在最小的薪资成本下带给员工最大的收益。 股权奖励方案 帮助跨国公司在中国基于中国的国情实施全球性的股权奖励方案。我们同时也为国内多个成长性公司设计全球标准的类似计划，以改善公司的现金流、提高员工绩效并留住宝贵的员工，达到双赢局面。 个人所得税服务 通过在全球和中国进行有效的税收策划，为企业高级员工合法地减少或延迟他们的中国个人所得税税负。我们同时也帮助客户建立一套完善的工资与税务省报流程，保证完全遵守税法并确保高层管理人员薪资信息的保密性。 出入境服务 帮助客户确保其员工出入境完全符合中国劳动以及入境法规，同时将客户在申请入境和续签程序中所发生的时间减到最少。 支付系统以及外包服务 帮助客户开发自动支付系统，使客户能够及时支付各种费用、将可能发生的错误减少到最少同时节省大量的内部操作成本。 个人财富服务 将为个人客户提供采用何种合理方式增加个人资产提供指导和计划。 人力资源审查评估以及收购后的整合服务 帮助客户了解被收购方的人力资源情况、需要进行变革的各个流程以及变革的具体实施方案。若想进一步了解我们在兼并收购方面提供的一些业务，请同时参阅我们的收购和兼并服务部分。 &gt;返回顶部 &gt;我们的资源 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",17);arrFiles[21]=new Array(22,"services/humancapital3.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的资源 我们拥有强大的资源来协助客户在中国优化其人力资本组合，完善其人事流程： 人力战略数据库 是一个包含了中国以及世界范围内成功案例的数据库。 股权激励数据库 包含了在不同的权益激励方式中使用的各种机制，条款，以及在中国具体实施的各种方案集成。 在线评估系统 是一个基于互联网的人事评估系统，不管员工是谁或在什么地方，它都能够自动的完成对每位员工的评价。 社会福利数据库 包含了整个中国最新的社会福利信息。 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",14);arrFiles[22]=new Array(23,"services/index.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 常见问题 跨国公司在中国进行收购兼并交易，通常会遇到以下问题： 整个市场缺乏透明度，难以获得被收购方的潜在信息； 文化存在差异。如不能使用合适的语言，在起始阶段便可能葬送交易； 被收购对象的财政报告不够充分，难以制定估价与财政模型； 被收购对象使用的会计准则不同于国际会计准则/美国会计准则； 该公司使用两本帐簿，区别对待管理报告和税务报告； 需要接管被收购方庞大的劳动力； 对国有企业的法定评估价值不同于对其的商业估价值； 被收购方缺乏对环保、健康及安全问题的意识； 被收购方与其相关方的转移价格肆无忌惮； 在某些受限制的行业中存在复杂的强制性需求。 列表继续 &gt;返回顶部 &gt;我们的服务 Useful Links China M&amp;A Net China Global M&amp;A Research Center CNPRE Shanghai Ownership Trade Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",20);arrFiles[23]=new Array(24,"services/index2.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的服务 我们为客户在中国的成功收购交易提供“一站式”服务。 市场准入战略 市场分析； 行业竞争性分析； 基本标准分析； 政策规范环境分析； 赋税环境分析； 定位分析； 供应商评估。 判定目标 背景调查； 高水平金融财务/税金数据分析； 对潜在被收购方进行对比分析； 主要风险评估； 对审慎性审核调查预先谈判进行支持； 形成初步出价结构。 审慎性审核调查 财务审慎性审核调查； 税务审慎性审核调查； 人力资源审慎性审核调查； 企业价值评估； 法定价值评估； 设计交易结构； 设计出价结构； 谈判支持。 结束交易/合并后实体 制定整合计划； 推进政府审批； 商议租税激励； 制定转移定价政策； 清算支持； 帮助执行整合计划； 工程管理/收购与兼并框架。 &gt;返回顶部 &gt;我们的资源 Useful Links China M&amp;A Net China Global M&amp;A Research Center CNPRE Shanghai Ownership Trade Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",31);arrFiles[24]=new Array(25,"services/index3.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的资源 我们拥有与众不同的工具、方法与资源，以帮助您在中国成功进行合并交易，其中包括: 工程管理； 收购与合并框架； 变革加速流程； 业务审计技巧； 中国企业数据库； 中国经济法和税法数据库。 此外，我们与中央及地方的审批机关和税务机关联系紧密。我们团队的沟通能力可以大幅度缩短交易时间。 Useful Links China M&amp;A Net China Global M&amp;A Research Center CNPRE Shanghai Ownership Trade Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",17);arrFiles[25]=new Array(26,"services/indexbak3.htm","2006-01-29","Hendersen Consulting","","","We use a different set of tools, resources and methodology to assist you to reach the successful closure of a deal in China, including: Project Management Merger and Acquisition Framework (MAF) Change Acceleration Process (CAP) Business Audit Methodology China Enterprises Database China Economic and Tax Law Database In addition, our strong connection with the central and local approval/tax authorities and our team \'s communication skills would add value to the deal process by significantly reducing the deal timing. Useful Links link1 link2 link3 link4 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",16);arrFiles[26]=new Array(27,"services/investment.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 如何决定投资方式？ 进入中国市场最直接有效的方式就是投资。为了达到各种商业目的和经营目标，可采取的投资方式也是多种多样的。我们通过对客户的经营目标和投资计划的综合理解，能够从商务，税务和法律角度帮助客户找到最合适的投资方式。 设立一家代表处是进入中国市场和了解市场最新资讯的最简捷的方法； 除了金融机构，一般外国公司现在还不能在中国设立分支机构； 如果您的投资涉及中方合作者，您应当考虑设立中外合资经营企业或中外合作经营企业； 否则，设立一家外商独资企业将给您更大的控管权和经营自由； 设立外资控股公司或外资管理公司是另一种较新的选择。 一般来讲，外商投资企业为了特殊的目的而设立，拥有确定的经营范围。 除了传统的生产型外商投资企业，外国投资者现在也可以设立外资贸易企业、外资服务型企业、外资批发和零售企业等。如果我们的客户已在中国设立了一些外商投资企业并准备进一步在中国进行投资，那么可以考虑在中国成立控股公司来集中管理，提供共享服务，加强自己中国公司生产货物的分销，为进口产品探索市场。在规定期限内缴足注册资本后，外商投资企业可以通过设立分支机构来扩大经营覆盖面。 在哪里设立公司？ 在中国境内选择合适的经营地点是极为关键的。我们能够凭借丰富的实践经验，根据客户的经营目标，帮助客户挑选合适的备选地点。并且，我们能拟定一份详细的选址研究报告，就每个备选地点提供如下信息： 经营分析； 政府态度/支持； 税务/金融政策和优惠； 外汇管制； 劳动法规； 土地/设备实用性和成本； 交通便利性； 其他因素。 如何进行设立？ 在中国设立经营前，应当评估目前的投资状况和将来的经营计划，并在符合现有中国投资法律法规和入世承诺的前提下，决定最佳投资方式。在中国设立经营的步骤必须慎重计划。以下几点建议客户务必注意： 在设立中外合资经营企业时，在合同谈判和审慎性审核过程中寻求专业支持； 审核设立的可行性和先决条件，因为在不同地区，他们的实际操作和解释可能有所差异； 在您的股东构架和投资规划中进行税收优化； 制定待设立的公司的经营范围，必要时与审批机构协商； 确保提交的申请文件的完整性，形式和内容的正确性； 选择合适的审批和登记渠道，严格按程序进行。 &gt;返回顶部 &gt;其他区域设立公司 Useful Links Ministry of Commerce Stat Development and Reform Commission National Statistic Bureau Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",23);arrFiles[27]=new Array(28,"services/investment2.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 公司形式 我们在世界各地的主要金融中心都有着丰富的公司设立服务经验，包括百慕大群岛，英属维京群岛，安的列斯库拉索岛，格恩西岛，香港，泽西，卢森堡，马来西亚，纳闽岛，毛里求斯，荷兰，新西兰，萨摩亚群岛，新加坡，瑞士，台湾和英国。通过全球网络，我们可以帮助客户在以上管辖区域内设立公司。 证明和合法化 我们可帮助提供诸如海外公司良好信誉证书的文件证明。同时，我们也提供相关公司文件的合法化服务，诸如备忘录，公司章程，开业登记证明及董事和股东在中国驻外国领事馆的登记认证证明。 审慎性调查 一些上市公司和准备上市的公司可能有很多从属于集团下的海外公司。我们的审慎性审核服务是针对其海外公司的文件及登记注册的“健康检查”。这项检查对上市公司和准备上市的公司满足股票交易所的要求来说至关重要。 &gt;返回顶部 &gt;中国设立公司 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",15);arrFiles[28]=new Array(29,"services/investmentbak.htm","2006-01-29","Hendersen Consulting","","","The most direct way to penetrate the China market is to set up local presence.There are various forms of investment vehicles available to suit different business objectives and operations.Hendersen can help you to find out the most appropriate investment vehicles from the business, tax and legal perspectives based on the comprehensive understanding of your business objectives and investment plan in China. Setting up a representative office has been the simplest way to get into China and gain on-the-market experience. Other than financial institutions, a foreign company still cannot set up a branch office in China at the moment. The target \'s financial information is not sufficient to work-out the financial model or business valuation If your investment involves a Chinese partner, you should probably go for setting up either a Sino-foreign equity joint venture or a cooperative joint venture. Otherwise, a wholly foreign-owned enterprise will allow you greater management control and flexibility. The setting up of a foreign-invested holding company or management company is another relatively new option. Normally a foreign investment enterprise (FIE) is set up for a specialized purpose with a specific business scope. Apart from the traditional production FIEs, foreign investors may now also set up trading FIEs, service FIEs, wholesale and retail FIEs, etc. If your group has already established a number of FIEs and is poised to make further investments in China, you may consider establishing a China holding company to centralize management, provide shared services, consolidate the distribution of goods produced by your FIEs in China and pre-market certain imported products. Upon having paid up its registered capital according to the approved schedule, your FIE may also expand its geographical coverage by setting up branches. It is quite critical for you to select an appropriate location to set up your business in China.Hendersen can help you to select several appropriate locations based on the practical client experiences and your business objectives.Subsequently, Hendersen can perform a detailed location study to obtain the following information for each selected location: Business analysis Government attitude/support Tax/finance policies and preferences Foreign exchange rules Labour rules Land/facility availability and cost Transportation convenience Other factors Before setting up in China, you should review your current investments and future business plans to determine the optimal investment vehicle to set up in accordance with the current China investment regulations and WTO market access commitments. The steps of setting up in China must be carefully planned.The following are some points that you cannot afford to miss: In case of forming a joint venture, seek support in contract negotiation and due diligence review.	Verify the feasibility and prerequisites for setting up because they could be subject to local differences in practices and interpretations of the law. Optimize the tax-effectiveness of your shareholding structure and funding arrangements. Formulate the business scope for the company to be set up and negotiate with the approval authorities where necessary. Ensure the application documents for submission are complete, accurate and in the right format. Find out the appropriate channel for approval and registration and go through them one by one. Useful Links link1 link2 link3 link4 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",20);arrFiles[29]=new Array(30,"services/outsourcing.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 常见问题 处身于目前快节奏的商业环境中，很多公司发现： 由于资源或工作量的匮乏，没有必要雇佣全职员工去完成相关工作； 不愿意承担雇佣和培训财务、税务或其他员工的职责或者在公司不愿意设置上述相关职位； 相关职位上的员工由于休假导致工作处于停滞状态；以及 定期需要财务、税务或相关的专业人员现场或非现场的服务支持。 &gt;我们的服务 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",14);arrFiles[30]=new Array(31,"services/outsourcing2.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的服务 会计外包服务： 准备总帐、试算平衡表、月度会计报表（资产负债表和损益表）、以及每天的销售及现金收讫表等等。 支付外包服务： 本地员工支付系统的初始设置以及每月的支付服务，包括计算支付净额、准备工资单、管理扣除个人所得税和法定社会保险后的支付存款，准备以及申报员工个人所得税。 税收依从服务： 协助处理不同的中国税收事项，包括发票管理服务（申请，开具，认证，存档，等等），税款计算以及申报服务等等。 &gt;我们的资源 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",12);arrFiles[31]=new Array(32,"services/outsourcing3.htm","2006-01-29","Hendersen Consulting","","","收购与兼并 投资顾问 公司税 外包服务 人力资本 海关和贸易 我们的资源 职业资格： 我们拥有一群有丰富经验的注册会计师，特许公认会计师，注册税务师以及特许金融分析师。同时拥有强大的技术支持，使您感觉到我们就像在您的办公室直接为您提供服务。 完美的融合： 我们的目标是为客户将管理，会计系统软件，会计和注册会计师之间完美的融合起来。我们将采用与客户相同的操作模式，除非我们认为目前的操作模式有必要进行调整以使工作流程更加有效。 友好化的客户服务： 我们的使命是提供职业化的外包服务，着重于比较特殊的客户服务以及提高贵公司的财务状况。如果选择我们的服务，我们的员工会真诚以及忠诚的为我们的客户的成功提供我们的帮助。 Privacy Statement | Legal Disclaimer | About Site Provider | Email Webmaster &copy; 2004-2010 Hendersen Consulting All rights reserved.",12);