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°øÀÎȸ°è»ç¹ý(ÍëìãüåͪÞÍÛö; Certified Accountant Law)
°øÅë¸ÅÀÔ¼¼¾×(Íì÷×Øâìýáªäþ; common input tax)
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°øÅë¼ÕÀÍ(Íì÷×áßìÌ; common gain or loss)
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