“首违不?！鼻宓ダ戳?/title> <meta charset="UTF-8"> <meta name="viewport" content="width=device-width, initial-scale=1, user-scalable=no"/> <link class="stylefile" rel="stylesheet" type="text/css" href="/css/ssyjh_style.css" /> <script class="stylefile" src="/js/respond.src_v2020.js"></script> <script class="stylefile" type="text/javascript" src="/js/jquery-1.12.4.min.js"></script> <script class="stylefile" type="text/javascript" src="/js/jquery.SuperSlide.2.1.1_v2020.js"></script> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body class="graybg"> <h1><a href="http://www.jeuptni.cn/">51品茶风楼阁全国小姐-快餐3小时400元不限次数电话,100元5小时上门服务内容,附近约100块一小时</a></h1><div id="btvvf" class="pl_css_ganrao" style="display: none;"><sub id="btvvf"></sub><listing id="btvvf"><style id="btvvf"><strong id="btvvf"><legend id="btvvf"></legend></strong></style></listing><strong id="btvvf"><legend id="btvvf"></legend></strong><var id="btvvf"></var><label id="btvvf"><strong id="btvvf"></strong></label><i id="btvvf"><listing id="btvvf"><u id="btvvf"><menuitem id="btvvf"></menuitem></u></listing></i><legend id="btvvf"><track id="btvvf"><tt id="btvvf"><menuitem id="btvvf"></menuitem></tt></track></legend><th id="btvvf"></th><menuitem id="btvvf"></menuitem><video id="btvvf"><em id="btvvf"></em></video><strong id="btvvf"><optgroup id="btvvf"></optgroup></strong><track id="btvvf"><em id="btvvf"></em></track><acronym id="btvvf"></acronym><tt id="btvvf"><big id="btvvf"><dl id="btvvf"><i id="btvvf"></i></dl></big></tt><label id="btvvf"></label><em id="btvvf"></em><ol id="btvvf"><pre id="btvvf"><video id="btvvf"><sub id="btvvf"></sub></video></pre></ol><video id="btvvf"><em id="btvvf"></em></video><pre id="btvvf"></pre><ol id="btvvf"><pre id="btvvf"><listing id="btvvf"><em id="btvvf"></em></listing></pre></ol><span id="btvvf"><legend id="btvvf"></legend></span><tt id="btvvf"><big id="btvvf"><ol id="btvvf"><pre id="btvvf"></pre></ol></big></tt><progress id="btvvf"><acronym id="btvvf"><label id="btvvf"><rp id="btvvf"></rp></label></acronym></progress><var id="btvvf"><form id="btvvf"></form></var><i id="btvvf"></i><thead id="btvvf"></thead><meter id="btvvf"></meter><video id="btvvf"><em id="btvvf"><div id="btvvf"><ol id="btvvf"></ol></div></em></video><menuitem id="btvvf"></menuitem><meter id="btvvf"></meter><i id="btvvf"></i><span id="btvvf"><i id="btvvf"></i></span><form id="btvvf"><legend id="btvvf"><dfn id="btvvf"><dfn id="btvvf"></dfn></dfn></legend></form><label id="btvvf"><u id="btvvf"></u></label><progress id="btvvf"><sup id="btvvf"><label id="btvvf"><rp id="btvvf"></rp></label></sup></progress><strong id="btvvf"></strong><rp id="btvvf"><font id="btvvf"></font></rp><span id="btvvf"><i id="btvvf"></i></span><output id="btvvf"><sub id="btvvf"><strike id="btvvf"><strong id="btvvf"></strong></strike></sub></output><small id="btvvf"><ins id="btvvf"></ins></small><rp id="btvvf"></rp><strong id="btvvf"><optgroup id="btvvf"></optgroup></strong><rp id="btvvf"><font id="btvvf"><legend id="btvvf"><sup id="btvvf"></sup></legend></font></rp><form id="btvvf"><thead id="btvvf"><dfn id="btvvf"><u id="btvvf"></u></dfn></thead></form><meter id="btvvf"></meter><pre id="btvvf"><style id="btvvf"></style></pre><dl id="btvvf"><pre id="btvvf"><track id="btvvf"><tt id="btvvf"></tt></track></pre></dl><strong id="btvvf"><rp id="btvvf"><thead id="btvvf"><legend id="btvvf"></legend></thead></rp></strong><th id="btvvf"></th><legend id="btvvf"></legend><u id="btvvf"></u><u id="btvvf"></u><listing id="btvvf"><tt id="btvvf"><menuitem id="btvvf"><dl id="btvvf"></dl></menuitem></tt></listing><ins id="btvvf"><pre id="btvvf"></pre></ins><acronym id="btvvf"></acronym><video id="btvvf"><em id="btvvf"></em></video><ins id="btvvf"><pre id="btvvf"></pre></ins><legend id="btvvf"><listing id="btvvf"><dfn id="btvvf"><menuitem id="btvvf"></menuitem></dfn></listing></legend><var id="btvvf"><form id="btvvf"></form></var><acronym id="btvvf"><style id="btvvf"></style></acronym><strong id="btvvf"><form id="btvvf"></form></strong><optgroup id="btvvf"><output id="btvvf"><sub id="btvvf"><strike id="btvvf"></strike></sub></output></optgroup><strong id="btvvf"><optgroup id="btvvf"></optgroup></strong><menuitem id="btvvf"></menuitem><optgroup id="btvvf"><video id="btvvf"><sub id="btvvf"><div id="btvvf"></div></sub></video></optgroup><nobr id="btvvf"><small id="btvvf"><ins id="btvvf"><pre id="btvvf"></pre></ins></small></nobr><address id="btvvf"><p id="btvvf"><strong id="btvvf"><form id="btvvf"></form></strong></p></address><pre id="btvvf"><track id="btvvf"></track></pre><label id="btvvf"></label><strike id="btvvf"></strike><b id="btvvf"><meter id="btvvf"><acronym id="btvvf"><style id="btvvf"></style></acronym></meter></b><sup id="btvvf"></sup><i id="btvvf"><listing id="btvvf"></listing></i><video id="btvvf"></video><p id="btvvf"></p><thead id="btvvf"></thead><dfn id="btvvf"></dfn><b id="btvvf"><meter id="btvvf"><pre id="btvvf"><style id="btvvf"></style></pre></meter></b><th id="btvvf"><font id="btvvf"></font></th><em id="btvvf"><div id="btvvf"></div></em><ol id="btvvf"><pre id="btvvf"><video id="btvvf"><em id="btvvf"></em></video></pre></ol><output id="btvvf"><sub id="btvvf"><div id="btvvf"><strong id="btvvf"></strong></div></sub></output><form id="btvvf"><legend id="btvvf"><label id="btvvf"><u id="btvvf"></u></label></legend></form><sub id="btvvf"><strike id="btvvf"></strike></sub><strike id="btvvf"><strong id="btvvf"></strong></strike><progress id="btvvf"><acronym id="btvvf"><style id="btvvf"><th id="btvvf"></th></style></acronym></progress><u id="btvvf"><ruby id="btvvf"><span id="btvvf"><i id="btvvf"></i></span></ruby></u><video id="btvvf"><em id="btvvf"></em></video><font id="btvvf"><legend id="btvvf"></legend></font><div id="btvvf"><strong id="btvvf"></strong></div><style id="btvvf"><nobr id="btvvf"><font id="btvvf"><progress id="btvvf"></progress></font></nobr></style><legend id="btvvf"><label id="btvvf"><strong id="btvvf"><ruby id="btvvf"></ruby></strong></label></legend><em id="btvvf"></em><dl id="btvvf"><i id="btvvf"></i></dl><style id="btvvf"><nobr id="btvvf"></nobr></style><rp id="btvvf"><thead id="btvvf"><thead id="btvvf"><label id="btvvf"></label></thead></thead></rp><style id="btvvf"><th id="btvvf"></th></style><ins id="btvvf"><pre id="btvvf"></pre></ins><dl id="btvvf"><i id="btvvf"></i></dl><track id="btvvf"><sub id="btvvf"></sub></track><big id="btvvf"><ol id="btvvf"><optgroup id="btvvf"><video id="btvvf"></video></optgroup></ol></big><strong id="btvvf"><th id="btvvf"></th></strong><nobr id="btvvf"></nobr><listing id="btvvf"></listing><legend id="btvvf"></legend><em id="btvvf"><big id="btvvf"><dl id="btvvf"><i id="btvvf"></i></dl></big></em><form id="btvvf"></form><small id="btvvf"></small><output id="btvvf"></output><u id="btvvf"><ruby id="btvvf"></ruby></u><span id="btvvf"><i id="btvvf"></i></span><strong id="btvvf"><th id="btvvf"></th></strong><nobr id="btvvf"><b id="btvvf"><meter id="btvvf"><acronym id="btvvf"></acronym></meter></b></nobr><dl id="btvvf"><i id="btvvf"></i></dl><dfn id="btvvf"><u id="btvvf"></u></dfn><ins id="btvvf"></ins><form id="btvvf"><meter id="btvvf"></meter></form><track id="btvvf"></track><i id="btvvf"></i><form id="btvvf"><ins id="btvvf"><address id="btvvf"><strike id="btvvf"></strike></address></ins></form><small id="btvvf"></small><video id="btvvf"><em id="btvvf"></em></video><video id="btvvf"></video><address id="btvvf"><strike id="btvvf"><strong id="btvvf"><form id="btvvf"></form></strong></strike></address><ol id="btvvf"><optgroup id="btvvf"><video id="btvvf"><em id="btvvf"></em></video></optgroup></ol><u id="btvvf"><ruby id="btvvf"></ruby></u><strong id="btvvf"><ruby id="btvvf"><thead id="btvvf"><thead id="btvvf"></thead></thead></ruby></strong><video id="btvvf"><sub id="btvvf"><div id="btvvf"><strong id="btvvf"></strong></div></sub></video><menuitem id="btvvf"><dl id="btvvf"><optgroup id="btvvf"><video id="btvvf"></video></optgroup></dl></menuitem><pre id="btvvf"></pre><thead id="btvvf"></thead><thead id="btvvf"><legend id="btvvf"></legend></thead><thead id="btvvf"></thead><dl id="btvvf"></dl><strong id="btvvf"><form id="btvvf"></form></strong><ruby id="btvvf"></ruby><sub id="btvvf"></sub><style id="btvvf"><th id="btvvf"></th></style><video id="btvvf"><sub id="btvvf"><big id="btvvf"><ol id="btvvf"></ol></big></sub></video><dfn id="btvvf"><u id="btvvf"></u></dfn><sup id="btvvf"><strong id="btvvf"><ruby id="btvvf"><thead id="btvvf"></thead></ruby></strong></sup><ins id="btvvf"></ins><output id="btvvf"><sub id="btvvf"><div id="btvvf"><strong id="btvvf"></strong></div></sub></output><legend id="btvvf"></legend><legend id="btvvf"><dfn id="btvvf"><u id="btvvf"><mark id="btvvf"></mark></u></dfn></legend><track id="btvvf"></track><rp id="btvvf"></rp><ins id="btvvf"></ins><legend id="btvvf"><label id="btvvf"><u id="btvvf"><ruby id="btvvf"></ruby></u></label></legend><rp id="btvvf"></rp></div>    <div id="xhtzplphnhpv" class="topbar"> <div id="xhtzplphnhpv" class="main"> <div id="xhtzplphnhpv" class="logo"> <a href="/" target="_blank"><img src="/images/ssyjh-logo.png" /></a> </div> <div id="xhtzplphnhpv" class="search"> <input type="text" class="search-ipt" value="请输入搜索内容" onfocus="if(this.value==this.defaultValue){this.value='';}" onblur="if(this.value==''||this.value==this.defaultValue){this.value=this.defaultValue;}" /> <span id="xhtzplphnhpv" class="search-btn"></span> </div> <div id="xhtzplphnhpv" class="clear"></div> </div> </div>   <div id="xhtzplphnhpv" class="menu"> <div id="xhtzplphnhpv" class="main"> <div id="xhtzplphnhpv" class="cata1"><a href="/" target="_blank">首页</a></div> <div id="xhtzplphnhpv" class="cata1"><a href="#">关于研究会</a> <ul style="display:none;"> <li><a href="/about/intro/">研究会简介</a></li> <li><a href="/about/rule/">研究会章程</a></li> <li><a href="/about/leadagency/">领导机构</a></li> <li><a href="/about/cwls/">常务理事组成</a></li> <li><a href="/about/lsh/">理事会组成</a></li> <li><a href="/about/wyh/">学术委员会组成</a></li> <li><a href="/about/inmech/">内设机构</a></li> <li><a href="/about/zywj/">重要文件</a></li> <li><a href="/about/event/">大事记</a></li> <li><a href="/about/xxgk/">信息公开</a></li> <li><a href="/about/rules/">规章制度</a></li> </ul> </div> <div id="xhtzplphnhpv" class="cata1"><a href="#">研究会分支</a> <ul style="display:none;"> <li><a href="/branch/memunit/">会员单位</a></li> </ul> </div> <div id="xhtzplphnhpv" class="cata1"><a href="#">国际税收热点</a> <ul style="display:none;"> <li><a href="/nethot/news/">税务要闻</a></li> <li><a href="/nethot/info/">国际税讯</a></li> <li><a href="/nethot/hot/">税收热点</a></li> </ul> </div> <div id="xhtzplphnhpv" class="cata1"><a href="#">国际税收实务</a> <ul style="display:none;"> <li><a href="/practice/poliregu/">政策法规</a></li> <li><a href="/practice/tyzn/">税收条约指南</a></li> <li><a href="/practice/fbszn/">涉外税收反避税指南</a></li> <li><a href="/practice/know/">中国企业走出去须知</a></li> <li><a href="/practice/sjssxx/">世界税收信息</a></li> </ul> </div> <div id="xhtzplphnhpv" class="cata1"><a href="#" class="last">税收理论研究</a> <ul style="display:none;"> <li><a href="/research/research/">学术研究</a></li> <li><a href="/research/jt/">国际税收讲坛</a></li> <li><a href="/research/resereport/">研究成果</a></li> <li><a href="/research/view/">专家视点</a></li> <li><a href="/research/xcpx/">税收宣传培训</a></li> </ul> </div> </ul> </div> </div> <script type="text/javascript"> //搜索框 function searhkey() { if( $(".search-ipt").val().length > 1 ) { var textContext = $(".search-ipt").val(); var paras = escape(textContext); window.open("/search/?k=" + paras + "&rnd=" + Math.random()); } else { alert("请输入两个或更多个字符，搜索更精准！"); } } $(document).ready(function(){ $(".search-ipt").keydown(function(e){ if(e.keyCode==13) { searhkey(); } }); $(".search-btn").click(function(){ searhkey(); }); //menu $(".cata1").each(function () { $(this).mouseover( function () { //popsub var popul = $(this).find("ul"); if(popul != null && popul != undefined) { $(this).addClass("cata1selected"); $(".cata1 ul").css("width",$(this).width()); $(".cata1 ul li a").css("width",$(this).width()).css("padding-left","0").css("padding-right","0"); $(popul).show(); } }); $(this).mouseout( function () { //popsub var popul = $(this).find("ul"); if(popul != null && popul != undefined) { $(this).removeClass("cata1selected"); $(popul).hide(); } }); //删除相对地址符 $($(this).find("ul")).find("a").each(function(index,obj){ var href = $(obj).attr("href"); if(href != undefined){ $(obj).attr("href",href.replace("../../","/")); } }) ; }); }); </script>    <div id="xhtzplphnhpv" class="main sskw ovhide">  <div id="xhtzplphnhpv" class="siteaddress"> <span id="xhtzplphnhpv" class="home-icon">当前位置：</span><a href="../../../" title="首页" class="CurrChnlCls">首页</a> > <a href="../../" title="国际税收热点" class="CurrChnlCls">国际税收热点</a> > <a href="../" title="税收热点" class="CurrChnlCls">税收热点</a> </div>   <div id="xhtzplphnhpv" class="content"> <div id="xhtzplphnhpv" class="cont-head"> <h3>“首违不?！鼻宓ダ戳?/h3> <div> <span id="xhtzplphnhpv" class="time">2021-04-06</span> <span id="xhtzplphnhpv" class="partment">人民日报海外版</span> <span id="xhtzplphnhpv" class="partment">王观</span> </div> </div> <div id="xhtzplphnhpv" class="content-txt"> <style type="text/css">.TRS_Editor P{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TD{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TH{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor UL{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor LI{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor A{line-height:2;font-family:宋体;font-size:12pt;}</style><div id="xhtzplphnhpv" class=TRS_Editor><style type="text/css"> .TRS_Editor P{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TD{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor TH{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor UL{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor LI{line-height:2;font-family:宋体;font-size:12pt;}.TRS_Editor A{line-height:2;font-family:宋体;font-size:12pt;}</style> <div> <p align="justify">　　国家税务总局近日发布《税务行政处?！笆孜ゲ环！笔孪钋宓ァ返墓妗Ｇ宓チ芯倭耸视谩笆孜ゲ环！惫布?span lang="EN-US">10</span>项，兼顾资料报送、纳税申报和票证管理等多类型轻微税收违法行为，自<span lang="EN-US">2021</span>年<span lang="EN-US">4</span>月<span lang="EN-US">1</span>日起施行。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　根据《公告》，税务机关对发生清单所列事项，且符合公告规定条件的纳税人、扣缴义务人适用“首违不?！薄６允视谩笆孜ゲ环！钡哪伤叭恕⒖劢梢逦袢?，税务机关将以适当方式加强税法宣传和辅导。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　《公告》明确，适用税务行政处罚“首违不?！北匦胪甭闳鎏跫阂皇悄伤叭?、扣缴义务人首次发生清单中所列事项，二是危害后果轻微，三是在税务机关发现前主动改正或者在税务机关责令限期改正的期限内改正。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　“首违不?！笔钋宓ゾ咛灏ǎ耗伤叭宋窗凑账笆照魇展芾矸笆凳┫冈虻扔泄毓娑ń淙恳姓撕畔蛩拔窕乇ㄋ?；纳税人未按照税收征收管理法及实施细则等有关规定设置、保管账簿或者保管记账凭证和有关资料；纳税人未按照税收征收管理法及实施细则等有关规定的期限办理纳税申报和报送纳税资料；纳税人使用税控装置开具发票，未按照税收征收管理法及实施细则、发票管理办法等有关规定的期限向主管税务机关报送开具发票的数据且没有违法所得；纳税人未按照税收征收管理法及实施细则、发票管理办法等有关规定取得发票，以其他凭证代替发票使用且没有违法所得；纳税人未按照税收征收管理法及实施细则、发票管理办法等有关规定缴销发票且没有违法所得；扣缴义务人未按照税收征收管理法及实施细则等有关规定设置、保管代扣代缴、代收代缴税款账簿或者保管代扣代缴、代收代缴税款记账凭证及有关资料；扣缴义务人未按照税收征收管理法及实施细则等有关规定的期限报送代扣代缴、代收代缴税款有关资料；扣缴义务人未按照《税收票证管理办法》的规定开具税收票证；境内机构或个人向非居民发包工程作业或劳务项目，未按照《非居民承包工程作业和提供劳务税收管理暂行办法》的规定向主管税务机关报告有关事项。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　<span><span>“企业刚成立就出现违法情况，让我忐忑不安。还好有‘首违不?！?，给了我们改正错误的机会?！?/span></span>山东朗悦服装加工经营部财务人员李欣妍说。前不久，李欣妍由于业务不熟练，没有按规定时间办理纳税申报。国家税务总局济南市天桥区税务局税务工作人员电话告知小李，已对其做出责令限改、免予行政处罚的决定，并向小李普及了相关知识，避免其再次出现类似错误。<span lang="EN-US"><o:p></o:p></span> </p> <p align="justify">　　中国社科院财经战略研究院财政研究室主任何代欣认为，“首违不?！笔且幌罘浅Ｓ幸娴闹贫却葱隆Ｊ状文伤拔シㄐ形牟蚝芏?，不知晓政策细节和疏忽大意是很多中小企业和初次纳税人违法的原因?！笆孜ゲ环！庇欣谔嵘捶ㄐ剩档妥翊映杀荆俳笆兆翊?。<span lang="EN-US"><o:p></o:p></span> </p> </div> <span lang="EN-US"> <p> </p> <p>　　</p> </span></div> </div> </div> </div>    <div id="xhtzplphnhpv" class="footer"> <div id="xhtzplphnhpv" class="main">  <div id="xhtzplphnhpv" class="friend-link"> <span>友情链接</span> <a target="_blank">国家税务总局</a> <a target="_blank">中国税务学会</a> <a target="_blank">中国税务杂志社</a> <a target="_blank">“一带一路”税收征管合作机制</a> </div>   <div id="xhtzplphnhpv" class="site-info"> <p>Copyright (C) 2009 All Rights Reserved　中国国际税收研究会　版权所有 </p><p> 地址：北京市丰台区青塔西里3号院（100141）　电话:010-61986671 </p><p> 京ICP备19058702号-1　京公网安备110102002727 </p> </div>  </div> </div>  <script class="stylefile" type="text/javascript" src="/js/citritj.js"></script> <script type="text/javascript"> $(function () { //列表页菜单选中项 var curobj = $(".lft-menu .menu-list ul li a[href='./']"); $(curobj.parent()).addClass("cur"); //列表页栏目小图标控制 var paths = window.location.pathname.split('/'); var curmenu = paths[1]; var bgimg = "ssyjh-about-icon.png"; switch(curmenu) { case "about": //关于研究会 break ; case "branch": //研究会分支 break ; case "nethot": //国际税收热点 bgimg = "ssyjh-gjss-icon.png"; break ; case "practice": //国际税收实务 break ; case "research": //税收理论研究 bgimg = "ssyjh-yjcg-m-icon.png"; break ; case "trend": //研究会动态 bgimg = "ssyjh-yjhdt-m-icon.png"; break ; } $(".home-site span").css("background-image","url(/images/"+ bgimg +")"); //列表页，列表无内容，分页隐藏 if($(".gjssyw-list ul li").length == 0) { $(".gjssyw-list .pages").html(""); } }); </script>  <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://www.jeuptni.cn/" title="51品茶风楼阁全国小姐">51品茶风楼阁全国小姐</a> <div class="friend-links"> <a href="http://www.tosimples.cn/">风楼阁信息2024免费</a> <a href="http://www.cwkzk.cn/">同城200元附近</a> <a href="http://www.zdnpqfo.cn/">大学生空降平台</a> <a href="http://www.zbwytg.com.cn/">全国空降24小时免费</a> <a href="http://www.cutback.cn/">500块一晚同城品茶</a> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="v5hb5" class="pl_css_ganrao" style="display: none;"><ins id="v5hb5"></ins><label id="v5hb5"></label><acronym id="v5hb5"><label id="v5hb5"><th id="v5hb5"><b id="v5hb5"></b></th></label></acronym><sup id="v5hb5"><strong id="v5hb5"><rp id="v5hb5"><b id="v5hb5"></b></rp></strong></sup><th id="v5hb5"><b id="v5hb5"></b></th><b id="v5hb5"><progress id="v5hb5"></progress></b><strong id="v5hb5"><optgroup id="v5hb5"></optgroup></strong><strong id="v5hb5"></strong><dfn id="v5hb5"><u id="v5hb5"></u></dfn><em id="v5hb5"><div id="v5hb5"></div></em><acronym id="v5hb5"><style id="v5hb5"></style></acronym><strong id="v5hb5"><rp id="v5hb5"></rp></strong><ol id="v5hb5"><i id="v5hb5"></i></ol><ins id="v5hb5"><address id="v5hb5"><p id="v5hb5"><var id="v5hb5"></var></p></address></ins><label id="v5hb5"><u id="v5hb5"><ruby id="v5hb5"><form id="v5hb5"></form></ruby></u></label><legend id="v5hb5"><dfn id="v5hb5"><u id="v5hb5"><menuitem id="v5hb5"></menuitem></u></dfn></legend><dl id="v5hb5"><pre id="v5hb5"><listing id="v5hb5"><tt id="v5hb5"></tt></listing></pre></dl><legend id="v5hb5"><label id="v5hb5"><strong id="v5hb5"><th id="v5hb5"></th></strong></label></legend><label id="v5hb5"><strong id="v5hb5"></strong></label><ruby id="v5hb5"><form id="v5hb5"><thead id="v5hb5"><dfn id="v5hb5"></dfn></thead></form></ruby><th id="v5hb5"><font id="v5hb5"></font></th><mark id="v5hb5"></mark><legend id="v5hb5"></legend><b id="v5hb5"><meter id="v5hb5"><acronym id="v5hb5"><style id="v5hb5"></style></acronym></meter></b><listing id="v5hb5"><tt id="v5hb5"><menuitem id="v5hb5"><dl id="v5hb5"></dl></menuitem></tt></listing><p id="v5hb5"><nobr id="v5hb5"><b id="v5hb5"><meter id="v5hb5"></meter></b></nobr></p><dfn id="v5hb5"><big id="v5hb5"><dl id="v5hb5"><pre id="v5hb5"></pre></dl></big></dfn><legend id="v5hb5"><listing id="v5hb5"><dfn id="v5hb5"><menuitem id="v5hb5"></menuitem></dfn></listing></legend><menuitem id="v5hb5"><span id="v5hb5"><pre id="v5hb5"><track id="v5hb5"></track></pre></span></menuitem><label id="v5hb5"></label><sup id="v5hb5"><u id="v5hb5"><ruby id="v5hb5"><thead id="v5hb5"></thead></ruby></u></sup><thead id="v5hb5"></thead><pre id="v5hb5"><track id="v5hb5"></track></pre><dfn id="v5hb5"></dfn><var id="v5hb5"></var><meter id="v5hb5"><acronym id="v5hb5"><style id="v5hb5"><th id="v5hb5"></th></style></acronym></meter><dfn id="v5hb5"><big id="v5hb5"><span id="v5hb5"><i id="v5hb5"></i></span></big></dfn><strong id="v5hb5"><optgroup id="v5hb5"></optgroup></strong><ol id="v5hb5"><form id="v5hb5"><video id="v5hb5"><sub id="v5hb5"></sub></video></form></ol><mark id="v5hb5"><form id="v5hb5"></form></mark><video id="v5hb5"><address id="v5hb5"><strike id="v5hb5"><strong id="v5hb5"></strong></strike></address></video><dfn id="v5hb5"><u id="v5hb5"></u></dfn><nobr id="v5hb5"><small id="v5hb5"><progress id="v5hb5"><pre id="v5hb5"></pre></progress></small></nobr><dfn id="v5hb5"><big id="v5hb5"><span id="v5hb5"><pre id="v5hb5"></pre></span></big></dfn><ruby id="v5hb5"><form id="v5hb5"><thead id="v5hb5"><dfn id="v5hb5"></dfn></thead></form></ruby><strong id="v5hb5"><form id="v5hb5"><output id="v5hb5"><sub id="v5hb5"></sub></output></form></strong><label id="v5hb5"><th id="v5hb5"></th></label><video id="v5hb5"><em id="v5hb5"></em></video><strike id="v5hb5"></strike><legend id="v5hb5"><label id="v5hb5"></label></legend></div> </html>