<form id="xrrxx"><th id="xrrxx"></th></form>

    <address id="xrrxx"><address id="xrrxx"><listing id="xrrxx"></listing></address></address>
      <sub id="xrrxx"></sub>

      当前位置:首页 > 审计报告 > 所得税汇算清缴审计

      所得税汇算清缴审计

      • 作者:深圳公司注册
      • 时间:2019-01-25 11:46:32

      哪些企业需要进行企业所得税汇算清缴审计?
      (一)企业所得税实行“查账征收”方式纳税:
      企业分月或者分季预缴企业所得税时,应当按照月度或者季度的实际利润额预缴,年度终了汇算清缴。
      (二)企业所得税实行“核定应税所得率”方式纳税:
      纳税人应依照确定的应税所得率计算纳税期间实际应缴纳的税额,进行预缴,年度终了汇算清缴。
      (三)企业所得税实行“核定应纳所得税额”方式纳税:
      应纳所得税额尚未确定之前,可暂按上年度应纳所得税额的1/12或1/4预缴;
      在应纳所得税额确定以后,减除当年已预缴的所得税额,余额按剩余月份或季度均分,以此确定以后各月或各季的应纳税额;
      纳税人年度终了后,申报额超过核定经营额或应纳税额的,按申报额缴纳税款;
      申报额低于核定经营额或应纳税额的,按核定经营额或应纳税额缴纳税款。
      通过以上分析我们可以看出,实行“核定应纳所得税额”方式纳税的企业,不需要进行企业所得税汇算清缴。
      所得税汇算清缴审计
       
      企业所得税汇算清缴时间上有何要求:
      (一)企业应当自月份或者季度终了之日起十五日内,向税务机关报送预缴企业所得税纳税申报表,预缴税款。
      (二)企业应当自年度终了之日起五个月内,向税务机关报送年度企业所得税纳税申报表,并汇算清缴,结清应缴应退税款。
      (三)企业在年度中间终止经营活动的,应当自实际经营终止之日起六十日内,向税务机关办理当期企业所得税汇算清缴。
      (四)企业注销的,应当在办理注销登记前,就其清算所得向税务机关申报并依法缴纳企业所得税。
       
      所得税汇算清缴审计选取要填的表格:
      小微企业一般选取如下的表格,如果你有特殊业务,符合要求得,可以根据实际增加相关表格。
      1、必选表格:
      A000000企业基础信息表
      A100000中华人民共和国企业所得税年度纳税申报表(A类)
      A101010一般企业收入明细表
      A102010一般企业成本支出明细表
      A105080 资产折旧、摊销及纳税调整明细表
      A104000期间费用明细表
      A105000纳税调整项目明细表
      A105050职工薪酬支出及纳税调整明细表
      A107040减免所得税优惠明细表
      2、选填表格
      A106000企业所得税弥补亏损明细表(有亏损弥补就选,没有不选)

       

         企业所得税税前扣除标准明细表

      本文以表格形式体现企业所得税税前扣除标准,清晰明了。既可作为财税人员实务工作指南,也是CPA税法复习的好材料。

       

      扣除标准/限额比例

      说明事项(限额比例的计算基数,其他说明事项)

      职工工资

      据实

      任职或受雇,合理

      加计100%扣除

      支付残疾人员的工资

      职工福利费

      14%

      工资薪金总额

      职工教育经费

      2.50%

      工资薪金总额;超过部分,准予在以后纳税年度结转扣除

      8%

      经认定的技术先进型服务企业

      全额扣除

      软件生产企业的职工培训费用

      职工工会经费

       

      深圳公司注册,了解深圳公司注册流程咨询潮鼎盛



      2%

      工资薪金总额;凭工会组织开具的《工会经费收入专用收据和税务机关代收工会经费凭据扣除

      业务招待费

      (60%,5‰)

      发生额的60%,销售或营业收入的5‰;股权投资业务企业分回的股息、红利及股权转让收入可作为收入计算基数

      广告费和业务宣传费

      15%

      当年销售(营业)收入,超过部分向以后结转

      30%

      当年销售(营业)收入;化妆品制作、医药制造、饮料制造(不含酒类制造)企业

      不得扣除

      烟草企业的烟草广告费

      捐赠支出

      12%

      年度利润(会计利润)总额;公益性捐赠;有捐赠票据,名单内所属年度内可扣,会计利润≤0不能算限额

      利息支出(向企业借款)

      据实(非关联企业向金融企业借款)

      非金融向金融借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利息支出

      同期同类范围内可扣(非关联企业间借款)

      非金融向非金融,不超过同期同类计算数额,并提供“金融企业的同期同类贷款利率情况说明”

      权益性投资5倍或2倍内可扣(关联企业借款)

      金融企业债权性投资不超过权益性投资的5倍内,其他业2倍内

      据实扣(关联企业付给境内关联方的利息)

      提供资料证明交易符合独立交易原则或企业实际税负不高于境内关联方

      利息支出(向自然人借款)

      同期同类范围内可扣(无关联关系)

      同期同类可扣并签订借款合同

       

      权益性投资5倍或2倍内可扣(有关联关系自然人)

       
       

      据实扣(有关联关系自然人)

      能证明关联交易符合独立交易原则

      利息支出(规定期限内未缴足应缴资本额的)

      部分不得扣除

      不得扣除的借款利息=该期间借款利息额×该期间未缴足注册资本额÷该期间借款额

      非银行企业内营业机构间支付利息

      不得扣除

       

      住房公积金

      据实

      规定范围内

      罚款、罚金和被没收财物损失

      不得扣除

       

      税收滞纳金

      不得扣除

       

      赞助支出

      不得扣除

       

      各类基本社会保障性缴款

      据实

      规定范围内(“五费一金”:基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金)

      补充养老保险

      5%

      工资总额

      补充医疗保险

      5%

      工资总额

      与取得收入无关支出

      不得扣除

       

      不征税收入用于支出所形成费用

      不得扣除

      包括不征税收入用于支出所形成的财产,不得计算对应的折旧、摊销扣除

         

      环境保护、生态保护等专项资金

      据实

      按规提取;改变用途的不得扣除

      财产保险

      据实

       

      特殊工种职工的人身安全险

      可以扣除

       

      其他商业保险

      不得扣除

      国务院财政、税务主管部门规定可以扣除的除外

      租入固定资产的租赁费

      按租赁期均匀扣除

      经营租赁租入

       

      分期扣除

      融资租入构成融资租入固定资产价值的部分可提折旧

      劳动保护支出

      据实

      合理

      企业间支付的管理费(如上缴总机构管理费)

      不得扣除

       

      企业内营业机构间支付的租金

      不得扣除

       

      企业内营业机构间支付的特许权使用费

      不得扣除

       

      向投资者支付的股息、红利等权益性投资收益

      不得扣除

       

      所得税税款

      不得扣除

       

      未经核定准备金

      不得扣除

       

      固定资产折旧

      规定范围内可扣

      不超过最低折旧年限

      生产性生物资产折旧

      规定范围内可扣

      林木类10年,畜类3年

      无形资产摊销

      不低于10年分摊

      一般无形资产

      法律或合同约定年限分摊

      投资或受让的无形资产

      不可扣除

      自创商誉;外购商誉的支出,在企业整体转让或清算时扣除

      不可扣除

      与经营活动无关的无形资产

      长期待摊费用

      限额内可扣

      1、已足额提取折旧的房屋建筑物改建支出,按预计尚可使用年限分摊

      2、租入房屋建筑物的改建支出,按合同约定的剩余租赁期分摊

      3、固定资产大修理支出,按固定资产尚可使用年限分摊

      4、其他长期待摊费用,摊销年限不低于3年

      资产损失

      实际资产损失

      清单申报和专项申报两种申报形式申报扣除

      法定资产损失

       

      开办费

      可以扣除

      开始经营当年一次性扣除或作为长期待摊费用摊销

      低值易耗品摊销

      据实

       

      审计及公证费

      据实

       

      研究开发费用

      加计扣除(未形成无形资产的,据被扣附后基础上按研发费用的50%加计扣除;形成无形资产的,按成本的150%摊销)

      从事国家规定项目的研发活动发生的研发费,年度汇算时向税局申请加扣

      税金

      可以扣除

      所得税和增值税不得扣除

      咨询、诉讼费

      据实

       

      差旅费

      据实

       

      会议费

      据实

      会议纪要等证明真实的材料

      工作服饰费用

      据实

       

      运输、装卸、包装费等费用

      据实

       

      印刷费

      据实

       

      咨询费

      据实

       

      诉讼费

      据实

       

      邮电费

      据实

       

      租赁费

      据实

       

      水电费

      据实

       

      取暖费/防暑降温费

      并入福利费算限额

      属职工福利费范畴,福利费超标需调增

      公杂费

      据实

       

      车船燃料费

      据实

       

      交通补贴及员工交通费用

      08年以前并入工资,08年以后的并入福利费算限额

      2008年以前计入工资总额同时缴纳个税;2008年以后的则作为职工福利费列支

      电子设备转运费

      据实

       

      修理费

      据实

       

      安全防卫费

      据实

       

      董事会费

      据实

       

      绿化费

      据实

       

      手续费和佣金支出

      5%(一般企业)

      按服务协议或合同确认的收入金额的5%算限额,企业须转账支付,否则不可扣

      15%(财产保险企业)

      按当年全部保费收入扣除退保金等后余额的15%算限额

      10%(人身保险企业)

      按当年全部保费收入扣除退保金等后余额的10%算限额

      不得扣除

      为发行权益性证券支付给有关证券承销机构的手续费及佣金

      农业巨灾风险准备金(保险公司)

      25%

      本年保费收入的25%,适用经营中央财政和地方财政保费补贴的种植业险种

      担保赔偿准备(中小企业信用担保机构)

      1%

      当年年末担保责任余额

      未到期责任准备(中小企业信用担保机构)

      50%

      当年担保费收入

      煤矿企业维简费支出

      实际发生扣除;

      属于收益性支出的,可直接作为当期费用在税前扣除;属于资本性支出的,应计入有关资产成本,并按企业所得税法规定计提折旧或摊销费用在税前扣除

      高危行业企业安全生产费用支出

      预提不得在税前扣除

       

      交易所会员年费

      据实

      票据

      交易席位费摊销

      按10年分摊

       

      同业公会会费

      据实

      票据

      信息披露费

      据实

       

      公告费

      据实

       

      其他

      视情况而定

       
       
      所得税汇算清缴审计有关问答:
      为什么我点审核的时候,提示年度企业所得税利润总额和企业会计报表利润总额不一致,是什么原因?
      答:因为按照申报流程,需要先填写企业年度会计报表,再填写企业所得税年度申报表。所以如果出现上述审核提示,请按以下步骤操作:
      (1)先保存当前填写的报表;
      (2)填写企业年度会计报表,填写的时候记录下利润表中的本年利润总额是多少。然后点审核,审核通过后保存;
      (3)重新打开企业所得税年度申报表,核对主表利润总额是否一致。重新点审核;
      (4)审核通过后,就可以发送报表。您可以先发会计报表,也可以和企业所得税年度申报表一起发送。
      资产总额是怎么带出来的,和我的企业实际情况不符?
      答:A00000企业基础信息表中的103资产总额(万元)是自动生成,可修改,只能填报大于0的正数。数据来源于金税三期系统中税务登记信息“投资总额”字段。您可以根据企业实际情况进行修改。该数据是小微企业判断的一个重要衡量标志,资产总额的单位是万元,所以请不要填错了。


      深圳公司注册


      深圳工商注销


      深圳市潮鼎盛企业管理有限公司是一家经深圳市财政局批准、深圳市工商行政管理局注册登记,依法独立代办公司注册、财税咨询、代理记帐等业务的社会中介服务机构,公司专注于深圳工商财税服务10年,熟悉注册公司流程,服务3000多家企业,欢迎咨询潮鼎盛财税。

      ? 2016 深圳市潮鼎盛企业管理有限公司 版权所有    粤ICP备10209761号
      中大奖彩票中大奖彩票app www.5086v.com | www.665881.com | www.691071.com | www.292269.com | www.9552168.com | www.687hg.com | www.60123x.com | www.4350.vip | www.959591.com | www.180121.com | www.gczj7.com | www.570981.com | www.43131n.com | www.flb909.com | www.hg8889.tw | www.664by.com | www.530629.com | www.ky1006.com | www.5xci.com | www.146662.com | www.799200.com | www.90305d.com | www.c1353.com | www.296233.com | www.x66789.com | www.2109c.com | www.095588.com | www.52303z.com | www.363477.com | www.ya2019u.com | www.4323v.com | www.022o.cc | www.29277o.com | www.ya383.com | www.v667788.com | www.876928.com | www.108011.com | www.371z.cc | www.303473.com | www.2632g.com | www.ykylc00.com | www.808762.com | www.tyc44666.com | www.99080044.com | www.571477.com | www.71399h.com | www.78700e.com | www.911888a.com | www.xj778899.com | www.7714l.com | www.178215.com | www.37676.cc | www.26163m.com | www.984jc.com | www.237344.com | www.zuan444.com | www.hg27388.com | www.589021.com | www.gyfc7.com | www.pj56k.com | www.1434t.com | www.844689.com | www.982jc.com | www.6888776.com | www.701671.com | www.3416r.com | www.15355d.com | www.89777q.com | www.tai1177.com | www.531982.com | www.c1379.com | www.29178d.com | www.9818w.cc | www.756693.com | www.ya828.com | www.hr5888.com | www.022a.cc | www.791637.com | www.914904.com | www.2632i.com | www.8816y.com | www.9478a.com | www.7239q.com | www.954321k.com | www.68993227.com | www.8667j.com | www.3126m.com | www.hjin5.com | www.1248g.cc | www.552358.com | www.196050.com | www.477680.com | www.60108v.com | www.kj222888.com | www.5441q.com | www.839565.com | www.656650.com | www.495568.com | www.hg929.com | www.1466c.com | www.7249m.com | www.919699.com | www.9149o.com | www.tlcp3.com | www.550424.com | www.j63568.com | www.0270c.com | www.3890k.com | www.644680.com | www.658770.com | www.023128.com | www.6939o.com | www.8816e.com | www.629683.com | www.ya499.com | www.346277.com | www.8081.am | www.9818x.cc | www.80030066.com | www.934689.com | www.4809r.com | www.553079.com | www.68993273.com | www.0096788.com | www.3479s.com | www.371t.cc | www.073818.com | www.21202w.com | www.526609.com | www.95555w.com | www.653182.com | www.040438.com | www.8667q.com | www.41518e.com | www.39500j.com | www.453552.com | www.17848.net | www.898463.com | www.t639.com | www.80075i.com | www.950665.com | www.606117.com | www.81520u.com | www.65707f.com | www.590808.com | www.80767t.com | www.313355.com | www.978137.com | www.ky1009.com | www.1434q.com | www.609535.com | www.2934h.com | www.7406.AG | www.068619.com | www.708286.com | www.51550.cc | www.4323g.com | www.6888776.com | www.d94600.com | www.89911.cc | www.9181.cc | www.50064k.com | www.0270v.com | www.ya2019j.com | www.7240y.com | www.040435.com | www.506906.com | www.175709.com | www.314377.com | www.6364e.com | www.80065q.com | www.77801b.com | www.0014z.com | www.937160.com | www.810726.com | www.837887.com | www.ya838.com | www.612210.com | www.youcai77.com | www.346577.com | www.598282d.com | www.5095g.com | www.755901.com | www.68568e.com | www.50051g.com | www.771645.com | www.178652.com | www.52303k.com | www.88djcp.com | www.71233y.com | www.ky1001.com | www.775709.com | www.x77789.com | www.5854i.cc | www.2418u.com | www.775780.com | www.33mgm777.com | www.585751.com | www.60108c.com | www.306727.com | www.02022.com | www.65707v.com | www.hc8878.com | www.ylylc02.com | www.671466.com | www.76520d.com | www.063552.com | www.55fzc.com | www.vn888345.cc | www.577285.com | www.2228229.com | www.89894s.com | www.324077.com | www.jj4625.com | www.hczx3.com | www.7239e.com | www.ch1018.com | www.2373h.com | www.701541.com | www.www014678.com | www.068671.com | www.6678695.com | www.50026t.com | www.381772.com | www.50051vip.com | www.9422a.com | www.hy5955.com | www.34788o.com | www.5484d.com | www.196095.com | www.71233z.com | www.326675.com | www.07163v.com | www.378016.com | www.53900q.com | www.595813.com | www.8816f.com | www.106167.com | www.sxyl8.com | www.89894i.com | www.yi648.com | www.0072721.com | www.3126c.com | www.86267i.com | www.550431.com | www.31795.com | www.338073.com | www.9818j.cc | www.36166k.com | www.303853.com | www.5441x.com | www.338082.com | www.6364m.com | www.81678o.com | www.188932.com | www.3933w.cc | www.55228h.com | www.495.cc | www.682224.com | www.aa15.cc | www.685948.com | www.5095t.com | www.48330t.com | www.533786.com | www.897296.com | www.sytg6.com | www.26163w.com | www.68cc1.com | www.js7601.com | www.4923s.com | www.34788o.com | www.639477.com | www.876061.com | www.38381.cc | www.hw82.com | www.978951.com | www.912269.com | www.11ckb.com | www.29178c.com | www.78949n.com | www.436298.com | www.540477.com | www.775730.com | www.cp8001.cc | www.985576.com | www.5441m.com | www.33997z.com | www.3478e.cc | www.890886.com | www.3126g.com | www.7793x.com | www.3478k.cc | www.43818w.com | www.60123t.com | www.6653i.com | www.hg2300.com | www.js69z.cc | www.92092.cc | www.66wcw.com | www.33598g.com | www.151019.com | www.x88789.com | www.81608u.com | www.tyc88666.com | www.qj63.com | www.097079.com | www.954321t.com | www.55885m.com | www.565hc.com | www.lyc55.com | www.901031.com | www.zg16.com | www.527477.com | www.186769.com | www.99094d.com | www.737198.com | www.072211.com | www.759126.com | www.ampj3439.com | www.771245.com | www.629813.com | www.544089.com | www.42456699.com | www.77czt.com | www.645880.com | www.zzyl65.com | www.51550.cc | www.082712.com | www.66653p.com | www.sygj1.com | www.674679.com | www.68568i.com | www.365101.com | www.26163i.com | www.529355.com | www.364242.com | www.60007j.com | www.3416p.com | www.422727.com | www.7681001.com | www.890c.com | www.js18684.com | www.978261.com | www.0601s.com | www.683037.com | www.wd033.com | www.ybao4.com | www.t201.com | www.756997.com | www.111128.com | www.5091f.com | www.284488.com | www.66ffa.com | www.083019.com | www.ascp0.com | www.109317.com | www.6832x.com | www.202403.com | www.9478b.com | www.78949f.com | www.131671.com | www.985576.com | www.50026s.com | www.127880.com | www.66wcw.com | www.yh6688.bet | www.hf5886.com | www.8d444.com | www.367474.com | www.07500w.com | www.0601f.com | www.52303v.com | www.550417.com | www.9478j.com | www.pj9030.com | www.003963.com | www.699by.com | www.89777g.com | www.902771.com | www.21202e.com | www.n63568.com | www.715033.com | www.39500f.com | www.77114f.com | www.hr1555.com | www.hm3999.com | www.679975.com | www.376817.com | www.88jcw.com | www.283826.com | www.ykylc08.com | www.81233u.com | www.744418.com | www.809183.com | www.7714c.com | www.186287.com | www.230278.com | www.ct6678.com | www.blc8.com | www.907844.com | www.812780.com | www.753956.com | www.920959.com | www.087wy.com | www.12455h.com | www.417714.com | www.2324.com | www.0014x.com | www.cai003.vip | www.952583.com | www.am7979.com | www.21202b.com | www.173383.com | www.16065b.com | www.9422f.com | www.98478.com | www.86079.cc | www.555365.com | www.35155t.com | www.qbwc4.com | www.912156.com | www.912480.com | www.878466.com | www.510860.com | www.97828u.vip | www.0270s.com | www.3552m.com | www.523745.com | www.773570.com | www.361550.com | www.061wy.com | www.698300.com | www.91233e.com | www.28891c.com | www.50052k.com | www.3479q.com | www.615121.com | www.36583333.com | www.022613.com | www.083036.com | www.6889785.com | www.8039c.com | www.773925.com | www.322424.com | www.77114r.com | www.4189a.com | www.hx1111.com | www.bet353657.com | www.ribo80.cc | www.978257.com | www.55228i.com | www.qmkl6.com | www.6832h.com | www.560692.com | www.178675.com | www.60108z.com | www.810895.com | www.5958818.com | www.781253.com | www.bet365gf.co | www.8667a.com | www.091899.com | www.3126y.com | www.324877.com | www.0194007.com | www.1777ac.com | www.3775l.com | www.815266.com | www.7714t.com | www.175131.com | www.b98478.com | www.c1959.com | www.3775f.com | www.c5839.com | www.80075w.com | www.081506.com | www.911070.com | www.flb905.com | www.zg16.com | www.66653z.com | www.391110.com | www.02500w.com | www.99094y.com | www.ck1178.com | www.3933h.cc | www.450955.com | www.178281.com | www.ct8844.com | www.vn888567.cc | www.811597.com | www.715585.com | www.28czj.com | www.50024d.com | www.5856867.com | www.210602.com | www.am1115.com | www.29277n.com | www.001879.com | www.620557.com | www.fh1188.com | www.88266b.com | www.hg36799.com | www.325826.com | www.899485.com | www.3126o.com | www.222067.com | www.356977.com | www.68568v.com | www.364077.com | www.hx6611.com | www.89894x.com | www.ejylc19.com | www.773530.com | www.205883.com | www.01883.cc | www.50026r.com | www.15355c.com | www.681968.com | www.126509.com | www.7714c.com | www.df94.com | www.683944.com | www.106537.com | www.4923n.com | www.35918f.com | www.aa3479.com | www.540477.com | www.5958199.com | www.43818s.com | www.929115.com | www.501340.com | www.57jsc.com | www.71233j.com | www.c5635.com | www.500770.com | www.60108o.com | www.66332l.com | www.475711.com | www.9989589.com | www.26878m.com | www.ct8877.com | www.153328.com | www.68689m.com | www.666407.com | www.js9999.bet | www.c1391.com | www.281110.com | www.77114s.com | www.2408c.com | www.665992.com | www.984705.com | www.2934n.com | www.585751.com | www.80075r.com | www.799417.com | www.5856855.com | www.ya707.com | www.78919f.com | www.hczx2.com | www.111306.com | www.7782h.com | www.106036.com | www.9356l.com | www.303481.com | www.36788w.com | www.629012.com | www.pj56899.com | www.810629.com | www.959320.com | www.755096.com | www.5555bj.com | www.9155b.com | www.286898.com | www.00665a.com | www.868176.com | www.hg9377.com | www.769301.com | www.88266x.com | www.903117.com | www.8zz66.com | www.77wcw.com | www.646869.com | www.hx6686.com | www.43131d.com | www.fan73.com | www.amjs3456.com | www.818827.com | www.95222w.com | www.569361.com | www.74972.com | www.83993v.com | www.hx1177.com | www.288sb.21.sb | www.ya848.com | www.0194001.com | www.65707a.com | www.5095d.com | www.458689.com | www.7793u.com | www.92967a.com | www.973320.com | www.68689f.com | www.810726.com | www.680508.com | www.722571.com | www.84499n.com | www.342677.com | www.kc66.com | www.99788s.com | www.520691.com | www.53900o.com | www.cyj1.com | www.1035r.com | www.9238777.com | www.186957.com | www.055i.cc | www.y07b.com | www.178213.com | www.914077.com | www.00840j.com | www.hg1125.com | www.407872.com | www.07czj.com | www.99094d.com | www.974306.com | www.71399p.com | www.97828k.vip | www.550436.com | www.hy6931.com | www.61233y.com | www.033826.com | www.709928.com | www.022yn.cc | www.39500q.com | www.35898j.com | www.544141.com | www.bxcp3.com | www.78949j.com | www.q98478.com | www.444601.com | www.gocp2.com | www.25688h.com | www.4828.com | www.48330v.com | www.544090.com | www.hm2255.com | www.52005.cc | www.73736f.com | www.372733.com | www.55676i.com | www.108065.com | www.546868.com | www.622703.com | www.ya055.com | www.52072y.com | www.1122300.com | www.501207.com | www.769526.com | www.795535.com | www.hw8222.com | www.8499f.com | www.pj56f.com | www.548185.com | www.163734.com | www.332069.com | www.310477.com | www.629021.com | www.9437.cc | www.022gx.cc | www.981jc.com | www.35155d.com | www.77803j.com | www.51515b.com | www.151376.com | www.577690.com | www.810603.com | www.c2879.com | www.8667e.com | www.82894.com | www.1033.app | www.0601h.com | www.37377g.com | www.108067.com | www.346211.com | www.505433.com | www.906511.com | www.clh1.com | www.2934q.com | www.56666.cc | www.aa8618.com | www.5095l.com | www.hx3355.com | www.blc8.com | www.799657.com | www.737298.com | www.861803.com | www.709928.com | www.775730.com | www.627797.com | www.596702.com | www.223065.com | www.218251.com | www.160326.com | www.234.pw | www.1178058.com | www.80065m.com | www.07163f.com | www.777xm.cc | www.923733.com | www.9jjc.com | www.226105.com | www.111158.com | www.4923k.com | www.49956z.com | www.8d222.com | www.9646j.com | www.dayou800.com | www.ascp00.com | www.004hy.cc | www.362322.com | www.030628.com | www.hb598.com | www.50064x.com | www.66qxc.com | www.c1981.com | www.711448.com | www.175905.com | www.2418y.com | www.706wb.com | www.01883.cc | www.657069.com | www.196036.com | www.hg0298.com | www.cr678.net | www.9478o.com | www.ya002.com | www.371477.com | www.068659.com | www.21202i.com | www.3890a.com | www.810895.com | www.81678v.com | www.77801n.com | www.36166c.com | www.hjin3.com | www.68568e.com | www.86267p.com | www.hy2811.com | www.289971.com | www.1466z.com | www.68689s.com | www.cpkk.com | www.84499v.com | www.pj56i.com | www.789199a.com | www.324977.com | www.0601u.com | www.66653k.com | www.hqcp3.com | www.343918.com | www.666825.com | www.777768a.com | www.178593.com | www.ra017.com | www.den60.com | www.980797.com | www.277739.com | www.345452.com | www.gczj7.com | www.81678v.com | www.53900h.com | www.35155y.com | www.809215.com | www.75060.com | www.sygj2.com | www.66621o.com | www.36788b.com | www.505680.com | www.97655m.com | www.900122.com | www.6547.com | www.hy6935.com | www.pj9050.com | www.22fzc.com | www.57777.am | www.0014z.com | www.321676.com | www.80767r.com | www.573477.com | www.77210c.com | www.810620.com | www.185647.com | www.771245.com | www.826018.com | www.hw7890.com | www.96386v.com | www.sygj9.com | www.7340333.com | www.ascp1.com | www.323195.com | www.8816i.com | www.33997u.com | www.76wcp.com | www.332333.cc | www.865606.com | www.16065z.com | www.785579.com | www.hg6664.com | www.584311.com | www.16878h.com | www.wcp686.com | www.14177.com | www.535761.com | www.688dl.com | www.0343t.com | www.626990.com | www.66621l.com | www.342677.com | www.01063.com | www.33997e.com | www.960883.com | www.89894j.com | www.191380.com | www.5xci.com | www.2118037.com | www.89894d.com | www.2934y.com | www.271051.com | www.c5236.com | www.3301866.com | www.376513.com | www.8499l.com | www.111158.com | www.781217.com | www.65707d.com | www.j94600.com | www.68568t.com | www.364511.com | www.022j.cc | www.3978p.com | www.069963.com | www.2350r.com | www.xinyc1.com | www.805681.com | www.35918h.com | www.97828m.vip | www.751898.com | www.76gcw.com | www.068336.com | www.235361.com | www.cf9907.com | www.js20016.com | www.111306.com | www.810872.com | www.5086f.com | www.21202u.com | www.7240n.com | www.541522.com | www.969949.com | www.3479b.com | www.hg241.com | www.480840.com | www.996563.com | www.3890j.com | www.76520y.com | www.55717z.com | www.603774.com | www.qmfc1.com | www.3126t.com | www.7239c.com | www.4809q.com | www.rcw789.com | www.897060.com | www.tang000.com | www.986440.com | www.48330q.com | www.093388.com | www.338017.com | www.621481.com | www.983480.com | www.88fzc.com | www.7782n.com | www.32123m.com | www.85267.com | www.316686.com | www.866509.com | www.971291.com | www.c9667.com | www.6539y.com | www.36166n.com | www.52303l.com | www.0270g.com | www.4323p.com | www.624204.com | www.85267.com | www.13434c.com | www.8977800.com | www.8722.com | www.36580000.com | www.585.cc | www.668679.com | www.331277.com | www.877802.com | www.622989.com | www.599190.com | www.763226.com | www.634880.com | www.911209.com | www.853053.com | www.858899.com | www.849129.com | www.911710.com | www.c6348.com | www.ya278.com | www.75gcw.com | www.hy5501.com | www.819847.com | www.m.55xj.vip | www.zcwf2.com | www.36166j.com | www.52072h.com | www.77210k.com | www.66653w.com | www.9478l.com | www.ji224.com | www.897296.com | www.690477.com | www.hg20.com | www.66530.cc | www.810619.com | www.586974.com | www.444602.com | www.80767u.com | www.1466i.com | www.hyi682.com | www.88266d.com | www.093928.com | www.43131i.com | www.9989582.com | www.566493.com | www.80065w.com | www.5095p.com | www.729908.com | www.339967.com | www.q98478.com | www.bet73e.com | www.88266l.com | www.zuan333.com | www.680780.com | www.298396.com | www.29178a.com | www.5647ii.com | www.60108y.com | www.71233j.com | www.500yf.com | www.923633.com | www.210883.com | www.ww.68203e.com | www.66332w.com | www.37to.com | www.424221.com | www.7758.com | www.060wy.com | www.582062.com | www.42842807.com | www.8816y.com | www.620983.com | www.030238.com | www.293853.com | www.25688i.com | www.83993x.com | www.089a.cc | www.579020.com | www.535761.com | www.80065q.com | www.949407.com | www.330831.com | www.173383.com | www.gocp1.com | www.330265.com | www.5647d.com | www.c300.biz | www.bb4625.com | www.50051n.com | www.cp718.com | www.389644.com | www.8083.am | www.83033b.com | www.c760c.com | www.4809x.com | www.2875x.com | www.118428.com | www.bet73b.com | www.c5986.com | www.c98478.com | www.2408c.com | www.217880.com | www.08588u.com | www.661526.com | www.100a56.com | www.28462000.com | www.698771.com | www.37377q.com | www.c133.vip | www.89777o.com | www.c4520.com | www.7240e.com | www.08588k.com | www.338071.com | www.50052g.com | www.202812.com | www.61655t.com | www.668742.com | www.3a434.com | www.618393.com | www.89894t.com | www.653182.com | www.ya2019c.com | www.652531.com | www.73166c.com | www.729198.com | www.97655y.com | www.452815.com | www.26878p.com | www.390706.com | www.50732k.com | www.351376.com | www.33112t.com | www.088185.com | www.qucp4.com | www.hg3006.tw | www.602454.com | www.6653k.com | www.345597.com | www.00840g.com | www.289971.com | www.29277m.com | www.9989589.com | www.022i.cc | www.9971001.com | www.771645.com | www.81233b.com | www.131763.com | www.6tdc.com | www.26163d.com | www.777557.cc | www.961205.com | www.4331h.com | www.609813.com | www.89wcp.com | www.35898.COM | www.403189.com | www.055y.cc | www.2221102.com | www.655902.com | www.31847.com | www.5958125.com | www.515233.com | www.3668n.com | www.ihg5544.com | www.327556.com | www.c1370.com | www.3978c.com | www.55885i.com | www.636309.com | www.50054x.com | www.bet3651689.com | www.717772.com | www.5441s.com | www.687hg.com | www.401268.com | www.cpyz1.com | www.99638l.com | www.7681005.com | www.505420.com | www.1dwj.com | www.ji224.com | www.77803h.com | www.hbet95.com | www.547638.com | www.60123f.com | www.4833011.com | www.335248.com | www.585065.com | www.44458c.com | www.db373.com | www.215463.com | www.900246.com | www.12455z.com | www.55717l.com | www.101220.com | www.401279.com | www.782500.com | www.hm3788.com | www.36166w.com | www.6613655.com | www.43131n.com | www.335247.com | www.548411.com | www.876433.com | www.hm3999.com | www.2109aa.com | www.81455.com | www.77801l.com | www.48330f.com | www.081503.com | www.566011.com | www.843552.com | www.c6127.com | www.fz34.com | www.sjgc4.com | www.8667w.com | www.5522m.cc | www.22743.com | www.c71.cc | www.6832h.com | www.26299w.com | www.66332r.com | www.89894m.com | www.159433.com | www.js18688.com | www.16878o.com | www.97655q.com | www.ff4625.com | www.y63568.com | www.4809w.com | www.881543.com | www.133615.com | www.303053.com | www.163734.com | www.177417.com | www.068625.com | www.76520v.com | www.52072g.com | www.1764o.com | www.102386.com | www.dcw345.com | www.778306.com | www.1434i.com | www.y63568.com | www.888999qipai.com | www.84158.com | www.1429.net | www.win1238.com | www.5528229.com | www.84499m.com | www.41518q.com | www.986jc.com | www.19czj.com | www.51331.com | www.89969.cc | www.912453.com | www.645326.com | www.243552.com | www.bjl916.com | www.3a002.com | www.985479.com | www.86267z.com | www.50024w.com | www.7249w.com | www.624204.com | www.60007j.com | www.09gcw.com | www.c9331.com | www.634880.com | www.303865.com | www.81608t.com | www.77801w.com | www.3890c.com | www.14412.com | www.97775.cc | www.920564.com | www.239838.com | www.7074.com | www.26299z.com | www.934680.com | www.302210.com | www.29277v.com | www.550021j.com | www.21202q.com | www.hf1680.com | www.284488.com | www.725158.com | www.33997c.com | www.850533.com | www.090040.com | www.6000hd.com | www.66ffh.com | www.397760.com | www.yh7788.bet | www.57022.cc | www.755690.com | www.flb907.com | www.60123g.com | www.3005x.com | www.889938.com | www.597933.com | www.3933l.cc | www.80075r.com | www.3478m.cc | www.am5432.com | www.322918.com | www.725518.com | www.90767.com | www.504533.com | www.455530.com | www.le520.com | www.527990.com | www.20365vip.com | www.08588g.com | www.602857.com | www.6667758.com | www.50024t.com | www.619616.com | www.8998933.com | www.087wy.com | www.103658.com | www.76636.com | www.569829.com | www.4988c.cc | www.810877.com | www.80030077.com | www.973390.com | www.191855.com | www.07163l.com | www.533236.com | www.99788j.com | www.609815.com | www.yh76o.com | www.685948.com | www.55238a.com | www.906511.com | www.68993259.com | www.cp689.vip | www.hg0335.com | www.022e.cc | www.54400o.com | www.2109h.com | www.317199.com | www.2221106.com | www.1368o.cc | www.80030077.com | www.fcff3.com | www.hg082.com | www.860836.com | www.js18688.com | www.652932.com | www.96386m.com | www.391411.com | www.76762.cc | www.80767e.com | www.222hy.cc | www.065835.com | www.8839m.com | www.336779.com | www.9155d.com | www.xh389.com | www.820933.com | www.61233b.com | www.370933.com | www.2934u.com | www.3775r.com | www.yh68222.com | www.444201.com | www.39957d.com | www.598061.com | www.8839m.com | www.280155.com | www.930xj.com | www.683248.com | www.599494.com | www.3890h.com | www.326265.com | www.c300.biz | www.54400n.com | www.209881.com | www.hr9888.com | www.305155.com | www.310195.com | www.hf0866.com | www.71399w.com | www.c63568.com | www.652862.com | www.58688.cc | www.146662.com | www.527477.com | www.82575.com | www.087938.com | www.530629.com | www.8839q.com | www.ya2019b.com | www.556510.com | www.658997.com | www.7515aa.com | www.bet73i.com | www.a94600.com | www.585277.com | www.hw1100.com | www.26299f.com | www.87087.com | www.388510.com | www.994948.com | www.50052vip.com | www.78700l.com | www.118109.com | www.550414.com | www.955381.com | www.39957g.com | www.88266j.com | www.221836.com | www.707232.com | www.7777ho.com | www.36788b.com | www.2418x.com | www.444215.com | www.672866.com | www.cf9908.com | www.bet73j.com | www.923700.com | www.061966.com | www.757309.com | www.5441m.com | www.33598c.com | www.26163u.com | www.977008.com | www.w98478.com | www.001036.com | www.911888.com | www.26299g.com | www.950185.com | www.1434e.com | www.210955.com | www.lf888.club | www.703602.com | www.788151.com | www.ac9922.com | www.qmkl4.com | www.5688y.cc | www.33588r.com | www.61655f.com | www.bet73z.com | www.813016.com | www.zzyl64.com | www.youxin9.cc | www.021067.com | www.096308.com | www.099816.com | www.73166e.com | www.34788e.com | www.81233u.com | www.43131d.com | www.4569.am | www.ihg5555.com | www.6033888.com | www.008.vip | www.954321a.com | www.c17848.com | www.88858c.com | www.55558c.com | www.8667a.com | www.hu508.com | www.938906.com | www.2109aa.com | www.2632t.com | www.662358.com | www.925771.com | www.602927.com | www.960106.com | www.596709.com | www.356387.com | www.33997i.com | www.954321g.com | www.6939s.com | www.1434p.com | www.4625.am | www.35155u.com | www.hg08.com | www.455263.com | www.26299.com | www.c1353.com | www.965666.com | www.493351.com | www.444957.com | www.f94600.com | www.i63568.com | www.xb8844.com | www.66653m.com | www.5441k.com | www.976931.com | www.hcjt4.com | www.cp3.xyz | www.355240.com | www.0343h.com | www.88065f.com | www.21czj.com | www.876295.com | www.655903.com | www.321676.com | www.h98478.com | www.77803c.com | www.022zj.cc | www.685948.com | www.150962.com | www.3978y.com | www.2632o.com | www.841077.com | www.153946.com | www.4833045.com | www.aobo193.com | www.1035s.com | www.560251.com | www.120655.com | www.60108g.com | www.igcp3.com | www.786587.com | www.196051.com | www.ejylc11.com | www.50054j.com | www.csgc5.com | www.375990.com | www.7zz66.com | www.83033b.com | www.ck8199.com | www.209881.com | www.7240d.com | www.9155f.com | www.3005.am | www.gyfc3.com | www.jj0.net | www.3zq02.com | www.41211.cc | www.599846.com | www.68993233.com | www.9356x.com | www.022173.com | www.99677p.com | www.811030.com | www.x55678.com | www.66653f.com | www.hy5509.com | www.975277.com | www.535hc.com | www.621361.com | www.89777o.com | www.055cp.cc | www.560103.com | www.86267r.com | www.583877.com | www.1466t.com | www.2109w.com | www.235892.com | www.3a434.com | www.2373q.com | www.330605.com | www.77803h.com | www.502990.com | www.919699.com | www.flff2.com | www.81678e.com | www.2875c.com | www.50054v.com | www.07163w.com | www.562509.com | www.96756.com | www.gyfc0.com | www.333999qipai.com | www.32123l.com | www.444216.com | www.0967004.com | www.799497.com | www.770802.com | www.911203.com | www.35898j.com | www.701541.com | www.52303r.com | www.354611.com | www.9356u.com | www.50064o.com | www.75gcw.com | www.97828s.vip | www.899427.com | www.89894g.com | www.535121.com | www.0270f.com | www.514177.com | www.5086u.com | www.681770.com | www.36788q.com | www.270667.com | www.fyyy2.com | www.50051t.com | www.530877.com | www.5086j.com | www.81608p.com | www.677474.com | www.64700.com | www.hg7112.com | www.qucp6.com | www.0066wd.com | www.789733.com | www.33588q.com | www.456826.com | www.bet365195.com | www.192762.com | www.976821.com | www.50026z.com | www.116874.com | www.956458.com | www.96386g.com | www.350c7.com | www.755705.com | www.3552h.com | www.022184.com | www.680221.com | www.1035j.com | www.88266d.com | www.js21666.com | www.556346.com | www.984jc.com | www.77802d.com | www.js0909.com | www.568001.com | www.zch4.com | www.9646f.com | www.39500v.com | www.550314.com | www.068wy.com | www.50052d.com | www.16065a.com | www.0586777.com | www.866546.com | www.91233l.com | www.ejylc19.com | www.66652a.com | www.381860.com | www.755216.com | www.czg7.com | www.6364k.com | www.77114l.com | www.78919f.com | www.543122.com | www.745899.com | www.ya658.com | www.7782t.com | www.86267w.com | www.cb800.cc | www.60007e.com | www.217380.com | www.035059.com | www.c1370.com | www.44clf.com | www.8667v.com | www.35918b.com | www.2418p.com | www.48330y.com | www.099386.com | www.209875.com | www.483552.com | www.805835.com | www.989447.com | www.8039j.com | www.16878t.com | www.01088.com | www.0601u.com | www.j63568.com | www.87668o.com | www.196016.com | www.673166.com | www.653546.com | www.631027.com | www.628867.com | www.01czj.com | www.zch8.com | www.58fcw.com | www.cly3.com | www.12455x.com | www.50788d.com | www.26299g.com | www.6364c.com | www.26163b.com | www.76520x.com | www.66653l.com | www.87668d.com | www.16878e.com | www.55717e.com | www.55238e.com | www.4323u.com | www.60123k.com | www.50064g.com | www.9928d.com | www.2109m.com | www.371e.cc | www.hm2299.com | www.c8714.com | www.811927.com | www.599160.com | www.454589.com | www.422738.com | www.202883.com | www.235035.com | www.60108i.com | www.9971002.com | www.113744.com | www.26299b.com | www.ya150.com | www.k796.com | www.952856.com | www.564696.com | www.136305.com | www.51331e.com | www.083067.com | www.178726.com | www.150935.com | www.js02348.com | www.bet63.com | www.7714d.com | www.36787b.com | www.ck9292.com | www.572699.com | www.033826.com | www.1764o.com | www.730555h.com | www.65707t.com | www.39500s.com | www.cb3188.com | www.022hk.cc | www.11fzc.com | www.560529.com | www.684077.com | www.138136a.com | www.9jjc.com | www.369061.com | www.358268.com | www.9050.cc | www.965960.com | www.391109.com | www.101372.com | www.6613644.com | www.10380.cc | www.1035w.com | www.897743.com | www.707602.com | www.163025.com | www.758799.com | www.715121.com | www.132031.com | www.303482.com | www.355711.com | www.2418v.com | www.15010.cc | www.708330.com | www.133902.com | www.97655c.com | www.84040.com | www.715613.com | www.50064i.com | www.624205.com | www.004hy.cc | www.310615.com | www.15365.com | www.918356.com | www.324177.com | www.ihg5522.com | www.7793s.com | www.974091.com | www.v0077.tv | www.3479g.com | www.606285.com | www.578888.vip | www.26163c.com | www.657666.com | www.hg9377.com | www.022s.cc | www.310383.com | www.2418k.com | www.33997.com | www.407873.com | www.55545.com | www.c6881.com | www.1434d.com | www.21202b.com | www.398846.com | www.01063.com | www.c1353.com | www.305644.com | www.55228b.com | www.514211.com | www.16065k.com | www.3890l.com | www.210793.com | www.50054y.com | www.455745.com | www.66376s.com | www.625069.com | www.yl978.com | www.618477.com | www.880085.com | www.587991.com | www.340095.com | www.606370.com | www.29277hh.com | www.591029.com | www.77114p.com | www.k233.com | www.3775a.com | www.799666aa.com | www.628867.com | www.71399r.com | www.202437.com | www.5086v.com | www.193161.com | www.hg6645.com | www.622207.com | www.60108m.com | www.332709.com | www.5086e.com | www.108013.com | www.39cp.cc | www.596677.com | www.089d.cc | www.35918u.com | www.966082.com | www.55717t.com | www.641638.com | www.12455x.com | www.78949i.com | www.7782f.com | www.3775o.com | www.648148.com | www.51515n.com | www.309825.com | www.68568c.com | www.88266o.com | www.961219.com | www.71233w.com | www.80075a.com | www.973776.com | www.77114f.com | www.312522.com | www.hx1181.com | www.81233hh.com | www.160882.com | www.0014u.com | www.35898.COM | www.564846.com | www.918ae.com | www.725158.com | www.900122.com | www.39500n.com | www.068637.com | www.866505.com | www.301711.com | www.271901.com | www.843552.com | www.50989j.com | www.3398755.com | www.546477.com | www.2875i.com | www.430188.com | www.206883.com | www.921677.com | www.3552q.com | www.179101.com | www.526197.com | www.hw8222.com | www.68689f.com | www.43131g.com | www.721662.com | www.25688h.com | www.3zq01.com | www.196056.com | www.950606.com | www.9818k.cc | www.91junzi.com | www.41518c.com | www.854766.com | www.5091d.com | www.6653k.com | www.550021n.com | www.345597.com | www.669by.com | www.35918p.com | www.89777p.com | www.55676.com | www.349077.com | www.701496.com | www.3126p.com | www.4323z.com | www.hd8672.com | www.226705.com | www.570477.com | www.847377.com | www.50024k.com | www.5647ii.com | www.51515z.com | www.550214.com | www.775740.com | www.cp58.biz | www.2632k.com | www.35155x.com | www.22062c.com | www.sb8357.com | www.319075.com | www.912193.com | www.0ttz.com | www.2408d.cc | www.71233k.com | www.0343c.com | www.siji07.com | www.89894d.com | www.390477.com | www.629021.com | www.786819.com | www.969317.com | www.79gcw.com | www.9356q.com | www.61655g.com | www.7714y.com | www.2418001.com | www.4331s.com | www.367777.cc | www.410057.com | www.128760.com | www.186793.com | www.090392.com | www.401281.com | www.569361.com | www.495358.com | www.586198.com | www.729987.com | www.989841.com | www.799481.com | www.gczj1.com | www.ch1018.com | www.843552.com | www.841879.com | www.luck818.com | www.652561.com | www.501349.com | www.186756.com | www.119705.com | www.hg194.com | www.222067a.com? | www.6678685.com | www.xj1990.com | www.08588o.com | www.8977500.com | www.77801j.com | www.8499n.com | www.0014z.com | www.c1332.com | www.al9888.com | www.849798.com | www.397760.com | www.1764d.com | www.367199.com | www.ykylc06.com | www.159433.com | www.yh920955.com | www.80075w.com | www.16878z.com | www.26czj.com | www.852086.com | www.507433.com | www.035989.com | www.4809b.com | www.pj56i.com | www.98255.com | www.am2220.com | www.607315.com | www.303053.com | www.3691o.com | www.581137.com | www.68689r.com | www.022jx.cc | www.746133.com | www.219055.com | www.flb903.com | www.702056.com | www.49956c.com | www.969317.com | www.391110.com | www.101125.com | www.scfyou.com | www.78949m.com | www.2408c.com | www.789199a.com | www.271902.com | www.48330w.com | www.50052r.com | www.9jjc.com | www.623660.com | www.66332u.com | www.xb8844.com | www.5441q.com | www.992599.com | www.196705.com | www.89777c.com | www.3668o.com | www.694679.com | www.137651.com | www.70203d.cc | www.49956s.com | www.707519.com | www.71233v.com | www.68682l.com | www.hjin4.com | www.505504.com | www.5657598.com | www.1368b.cc | www.515848.com | www.vip7033.com | www.26163m.com | www.815870.com | www.33997u.com | www.35918t.com | www.764918.com | www.17jsc.com | www.8039s.com | www.653182.com | www.71399o.com | www.85090.com | www.599210.com | www.388158.com | www.3890z.com | www.225095.com | www.105607.com | www.168212.com | www.50052s.com | www.083wy.com | www.862803.com | www.6678685.com | www.8839g.com | www.665773.com | www.913393.com | www.2588cai.com | www.215135.com | www.53900n.com | www.598074.com | www.173383.com | www.987441.com | www.205882.com | www.whh4488.com | www.k795.com | www.55676f.com | www.3890u.com | www.luck878.com | www.6482v.com | www.868422.com | www.77114v.com | www.35155q.com | www.876312.com | www.4923v.com | www.5623c.com | www.348689.com | www.77803h.com | www.375983.com | www.7239g.com | www.599046.com | www.rfdc01.com | www.599690.com | www.ejylc11.com | www.901175.com | www.37377v.com | www.900248.com | www.55717.com | www.995772.com | www.55676t.com | www.699by.com | www.168767.com | www.0014g.com | www.097638.com | www.44gpc.com | www.178326.com | www.3478.cc | www.318187.com | www.2408c.cc | www.33112u.com | www.979233.com | www.60123a.com | www.9356m.com | www.101282.com | www.hy5503.com | www.550421.com | www.3478k.cc | www.57777.am | www.cbw222.com | www.97655e.com | www.fcyl7.com | www.905647.com | www.558403.com | www.50052p.com | www.77803a.com | www.544aa.cc | www.68993235.com | www.602852.com | www.8667i.com | www.3334331.com | www.796678.com | www.8816o.com |