2025年大學(xué)試題(法學(xué))-稅法歷年參考題庫含答案解析(5套典型考題)2025年大學(xué)試題(法學(xué))-稅法歷年參考題庫含答案解析(篇1)【題干1】根據(jù)《中華人民共和國(guó)增值稅暫行條例》，下列哪項(xiàng)不屬于增值稅的應(yīng)稅范圍？【選項(xiàng)】A.銷售貨物B.提供加工修理修配勞務(wù)C.轉(zhuǎn)讓無形資產(chǎn)D.融資租賃【參考答案】D【詳細(xì)解析】融資租賃屬于營(yíng)業(yè)稅應(yīng)稅范圍，增值稅暫行條例中規(guī)定應(yīng)稅范圍包括銷售貨物、加工修理修配勞務(wù)、服務(wù)、無形資產(chǎn)和不動(dòng)產(chǎn)。融資租賃在會(huì)計(jì)處理上屬于租賃行為，但根據(jù)增值稅條例細(xì)則，融資租賃屬于非應(yīng)稅項(xiàng)目，故選D?！绢}干2】企業(yè)所得稅的免稅收入包括（）?！具x項(xiàng)】A.收到的政府補(bǔ)貼B.資產(chǎn)溢出C.接受捐贈(zèng)的非貨幣資產(chǎn)D.股權(quán)轉(zhuǎn)讓收益【參考答案】C【詳細(xì)解析】根據(jù)《企業(yè)所得稅法》第四條，免稅收入指國(guó)債利息收入、符合條件的居民企業(yè)之間的分配利潤(rùn)、股票發(fā)行收入、資產(chǎn)溢出、接受捐贈(zèng)的非貨幣資產(chǎn)等。選項(xiàng)C符合法律規(guī)定。A項(xiàng)政府補(bǔ)貼屬于其他收入范疇，D項(xiàng)股權(quán)轉(zhuǎn)讓收益屬于應(yīng)稅收入。【題干3】下列關(guān)于個(gè)人所得稅專項(xiàng)附加扣除的規(guī)定，錯(cuò)誤的是（）?！具x項(xiàng)】A.子女教育每月扣除2000元B.獨(dú)生子女每月額外增加1000元C.大病醫(yī)療費(fèi)用扣除限額為1.5萬元/年D.非住房貸款利息每月扣除1000元【參考答案】B【詳細(xì)解析】根據(jù)《個(gè)人所得稅專項(xiàng)附加扣除暫行辦法》，獨(dú)生子女不單獨(dú)增加扣除額，其教育扣除已包含在子女教育項(xiàng)目中。選項(xiàng)B中的額外1000元屬于錯(cuò)誤表述，正確為每月2000元（三個(gè)孩子按每個(gè)1000元）。其他選項(xiàng)符合現(xiàn)行規(guī)定。【題干4】關(guān)稅完稅價(jià)格中“相同或類似交易價(jià)格”的確定原則是（）。【選項(xiàng)】A.以賣方實(shí)際成交價(jià)格為基礎(chǔ)扣除利潤(rùn)B.參照國(guó)內(nèi)已銷售價(jià)格倒算C.按海關(guān)估算價(jià)值計(jì)算D.以上均可【參考答案】B【詳細(xì)解析】根據(jù)《海關(guān)法》及《進(jìn)出口關(guān)稅征收辦法》，完稅價(jià)格確定時(shí)，“相同或類似交易價(jià)格”需以國(guó)內(nèi)已銷售價(jià)格為基礎(chǔ)進(jìn)行倒算，并考慮買賣雙方之間的差價(jià)因素。選項(xiàng)A的“實(shí)際成交價(jià)格”是海關(guān)審價(jià)的基礎(chǔ)，但需結(jié)合類似交易調(diào)整，選項(xiàng)B更準(zhǔn)確。D項(xiàng)錯(cuò)誤?！绢}干5】增值稅小規(guī)模納稅人適用簡(jiǎn)易計(jì)稅方法時(shí)，扣除率應(yīng)為（）?！具x項(xiàng)】A.3%B.5%C.6%D.9%【參考答案】A【詳細(xì)解析】根據(jù)《增值稅暫行條例》第三十七條，自2023年1月1日起，小規(guī)模納稅人適用3%的征收率。選項(xiàng)B是2017年前的舊標(biāo)準(zhǔn)，選項(xiàng)C為原農(nóng)產(chǎn)品扣除率，選項(xiàng)D不存在。需注意政策時(shí)效性。【題干6】下列關(guān)于土地增值稅的表述，正確的是（）?！具x項(xiàng)】A.預(yù)售商品房暫免征收土地增值稅B.土地增值額扣除項(xiàng)目包括土地出讓金C.以物易物交易需按公允價(jià)值計(jì)稅D.扣除年限為取得土地使用權(quán)的時(shí)間【參考答案】C【詳細(xì)解析】根據(jù)《土地增值稅暫行條例》及實(shí)施細(xì)則：①選項(xiàng)A錯(cuò)誤，除特定情況外預(yù)售商品房需預(yù)繳土地增值稅；②選項(xiàng)B錯(cuò)誤，土地出讓金屬于不可扣除項(xiàng)目；③選項(xiàng)C正確，以物易物交易應(yīng)按評(píng)估價(jià)計(jì)算增值額；④選項(xiàng)D錯(cuò)誤，扣除年限為取得土地使用權(quán)至轉(zhuǎn)讓的時(shí)間?！绢}干7】消費(fèi)稅中的“自產(chǎn)自用”應(yīng)稅行為的納稅義務(wù)發(fā)生時(shí)間為（）?！具x項(xiàng)】A.簽訂合同時(shí)B.貨物移送時(shí)C.收到貨款時(shí)D.貨物交付使用時(shí)【參考答案】B【詳細(xì)解析】根據(jù)《消費(fèi)稅征收管理暫行辦法》第八條，自產(chǎn)自用應(yīng)稅消費(fèi)品，納稅義務(wù)發(fā)生時(shí)間為移送使用時(shí)。選項(xiàng)A、C、D均不符合稅法規(guī)定的時(shí)間節(jié)點(diǎn)，需注意區(qū)分不同稅種的時(shí)間規(guī)則。【題干8】下列項(xiàng)目在計(jì)算企業(yè)所得稅時(shí)可以作為成本費(fèi)用扣除的是（）。【選項(xiàng)】A.非正常損失的在產(chǎn)品損失B.稅收滯納金C.罰金D.稅收優(yōu)惠形成的減免利潤(rùn)【參考答案】B【詳細(xì)解析】根據(jù)《企業(yè)所得稅法》第十條，在計(jì)算應(yīng)納稅所得額時(shí)，下列支出不得扣除：①向投資者支付的股息、紅利等權(quán)益性投資收益款項(xiàng)；②企業(yè)所得稅稅款；③贊助支出；④與取得收入無關(guān)的其他支出。選項(xiàng)B稅收滯納金屬于可扣除項(xiàng)目（第十條一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款一款