【正文】 .......................................................................................................54 ..........................................................................................................................................54 ..................................................................................................................................55 ..................................................................................................................................55 ...............................................................................................................55 （季）匯總申報(bào)...........................................................................................55 、代售申報(bào)......................................................................................................................56 ..........................................................................................................................56 、代收代繳申報(bào)..............................................................................................................56 ................................................................................................................56 ................................................................................57 ................................................................................................57 、代收代繳報(bào)告.......................................................................................................58 ..................................................................................................................................58 ..........................................................................................................................59 ...........................................................................59 ..............................................................................................................59 （企業(yè)會(huì)計(jì)準(zhǔn)則）.......................................................................59 （小企業(yè)會(huì)計(jì)準(zhǔn)則）...................................................................60 （企業(yè)會(huì)計(jì)制度）.......................................................................60 （事業(yè)單位會(huì)計(jì)制度）...............................................................61 （農(nóng)民專業(yè)合作社）...................................................................61 （民間非營利組織）...................................................................62 （村集體經(jīng)濟(jì)組織）...................................................................62 （個(gè)體工商戶）...........................................................................63 ..............................................................................................................63 ................................................................................................63 ....................................................................64 ............................................64 ......................................................................................................................64 ............................................................................................65 ......................................................................................................................................65 ....................................................................................................65 ................................................................................................65 ........................................................................................66 ..................................................................................................................................66 ................................................................................................66 “一窗式”比對(duì)............................................................................................67 、燃料油消費(fèi)稅退稅“一窗式”比對(duì)（使用企業(yè)）....................................................67 、燃料油消費(fèi)稅抵稅“一窗式”比對(duì)（生產(chǎn)企業(yè)）....................................................68 ..........................................................................................................................................68 ...................................................................................................................................68 ................................................................................................68 ......................................................................................................................69 （費(fèi)）審批..........................................................................................................................70 .......................................................................................................................70 .......................................................................................................................70 .......................................................................................................75 ........................................................................................................................76 、燃料油消費(fèi)稅退稅....................................................................................................76 ........................................................................................................76 ..........................................................................................................................................77 ..