公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)冊(ce)(ce)的定義：公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(publiccorporation,publiclyheldcorporation,sharecorporation),就是(shi)(shi)指封閉公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)以外(wai)的所有公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)，凡股份在證券(quan)交(jiao)易所交(jiao)易,或者**價格行(xing)(xing)情定期被公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)布的公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si),都(dou)屬于(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si).據此,公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)被定義為(wei):曾經對其進行(xing)(xing)登記并公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)開發行(xing)(xing)的公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si).其中,股份在證券(quan)交(jiao)易所交(jiao)易的公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)為(wei)上(shang)(shang)市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(listedcorporation).可(ke)(ke)見,上(shang)(shang)市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)是(shi)(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的下(xia)位概念,公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)可(ke)(ke)能是(shi)(shi)上(shang)(shang)市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si),也可(ke)(ke)能是(shi)(shi)非上(shang)(shang)市(shi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)眾(zhong)(zhong)(zhong)(zhong)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(unlistedpubliccorporation)。公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)冊(ce)(ce)是(shi)(shi)企業合法(fa)存在和經營的基礎，具有法(fa)律(lv)效力。普(pu)陀區公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注(zhu)冊(ce)(ce)資本

注冊(ce)(ce)地址直(zhi)接(jie)影響稅(shui)收政策(ce)地址是(shi)注冊(ce)(ce)公(gong)(gong)(gong)司(si)(si)(si)要(yao)(yao)(yao)(yao)(yao)考(kao)慮的一個(ge)重(zhong)要(yao)(yao)(yao)(yao)(yao)問題，它(ta)直(zhi)接(jie)關系(xi)到公(gong)(gong)(gong)司(si)(si)(si)的稅(shui)收優(you)惠政策(ce)、一般納稅(shui)人(ren)申請的政策(ce)等(deng)等(deng)。公(gong)(gong)(gong)司(si)(si)(si)法規定(ding)成立(li)公(gong)(gong)(gong)司(si)(si)(si)必須要(yao)(yao)(yao)(yao)(yao)有(you)合(he)法及(ji)有(you)效產權證的注冊(ce)(ce)地址。公(gong)(gong)(gong)司(si)(si)(si)注冊(ce)(ce)地及(ji)實際經營(ying)地是(shi)否一致，各地區有(you)不同規定(ding)，要(yao)(yao)(yao)(yao)(yao)咨詢當地的負責(ze)部門。建(jian)議(yi)(yi)創業(ye)者在注冊(ce)(ce)公(gong)(gong)(gong)司(si)(si)(si)時要(yao)(yao)(yao)(yao)(yao)搞(gao)清楚這些要(yao)(yao)(yao)(yao)(yao)求的具體內容(rong)，以免給(gei)自己帶(dai)來不必要(yao)(yao)(yao)(yao)(yao)的麻煩。如(ru)果字(zi)號和品牌名稱一致，一定(ding)記得(de)檢索域(yu)名及(ji)商標注冊(ce)(ce)情況(kuang)，查(cha)看是(shi)否已(yi)被(bei)他人(ren)注冊(ce)(ce)。如(ru)果已(yi)被(bei)他人(ren)注冊(ce)(ce)，建(jian)議(yi)(yi)換名字(zi);如(ru)未注冊(ce)(ce)，一定(ding)記得(de)公(gong)(gong)(gong)司(si)(si)(si)成立(li)后要(yao)(yao)(yao)(yao)(yao)及(ji)時申請注冊(ce)(ce)商標和域(yu)名。閔行區個(ge)獨公(gong)(gong)(gong)司(si)(si)(si)注冊(ce)(ce)價格大(da)全公(gong)(gong)(gong)司(si)(si)(si)注冊(ce)(ce)有(you)助于(yu)提高(gao)業(ye)務運營(ying)效率，增加商業(ye)競爭力。

慎選一人(ren)(ren)(ren)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)常(chang)見(jian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)類型主要(yao)有(you)(you)有(you)(you)限(xian)(xian)(xian)責(ze)(ze)任(ren)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)、個(ge)人(ren)(ren)(ren)獨資(zi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)、合伙公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(分普(pu)通合伙和有(you)(you)限(xian)(xian)(xian)合伙)以及(ji)股份有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)等類型。有(you)(you)限(xian)(xian)(xian)責(ze)(ze)任(ren)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)是(shi)(shi)(shi)現實經(jing)濟活動中常(chang)見(jian)、比(bi)較大量的企業組(zu)織形式，由2個(ge)以上(shang)股東(dong)(dong)共同(tong)出(chu)資(zi)，以認繳(jiao)的出(chu)資(zi)額為限(xian)(xian)(xian)承擔(dan)有(you)(you)限(xian)(xian)(xian)責(ze)(ze)任(ren)。而(er)普(pu)通合伙公(gong)(gong)(gong)司(si)(si)(si)(si)(si)和個(ge)人(ren)(ren)(ren)獨資(zi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)要(yao)對公(gong)(gong)(gong)司(si)(si)(si)(si)(si)債(zhai)務承擔(dan)無限(xian)(xian)(xian)連帶(dai)責(ze)(ze)任(ren)。如果獨資(zi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)以后(hou)(hou)要(yao)變為多股東(dong)(dong)則(ze)需要(yao)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)改制，改制就是(shi)(shi)(shi)由獨資(zi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)變成有(you)(you)限(xian)(xian)(xian)制責(ze)(ze)任(ren)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)，相當于直接把公(gong)(gong)(gong)司(si)(si)(si)(si)(si)注銷，注銷還需登(deng)報說(shuo)明(ming)。有(you)(you)弊也有(you)(you)利，有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)是(shi)(shi)(shi)交企業所得(de)稅(shui)，也就是(shi)(shi)(shi)說(shuo)每年公(gong)(gong)(gong)司(si)(si)(si)(si)(si)毛(mao)利的25%是(shi)(shi)(shi)要(yao)上(shang)繳(jiao)國家，而(er)獨資(zi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)*需繳(jiao)納個(ge)人(ren)(ren)(ren)所得(de)稅(shui)。一人(ren)(ren)(ren)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)雖然是(shi)(shi)(shi)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)，但面(mian)對公(gong)(gong)(gong)司(si)(si)(si)(si)(si)債(zhai)務，可能承擔(dan)連帶(dai)清(qing)償(chang)責(ze)(ze)任(ren)，即便是(shi)(shi)(shi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)轉讓后(hou)(hou)，原(yuan)股東(dong)(dong)如不能舉證證明(ming)出(chu)讓前公(gong)(gong)(gong)司(si)(si)(si)(si)(si)財產于其個(ge)人(ren)(ren)(ren)財產，債(zhai)權人(ren)(ren)(ren)有(you)(you)權要(yao)求原(yuan)股東(dong)(dong)承擔(dan)連帶(dai)清(qing)償(chang)責(ze)(ze)任(ren)。

慎選一人(ren)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)常見公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)類(lei)(lei)型(xing)(xing)主(zhu)要(yao)(yao)有(you)(you)有(you)(you)限(xian)(xian)(xian)責(ze)(ze)(ze)任(ren)(ren)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)、個(ge)人(ren)獨(du)(du)(du)資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)、合伙公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(分普通(tong)合伙和有(you)(you)限(xian)(xian)(xian)合伙)以及股(gu)(gu)份(fen)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)等類(lei)(lei)型(xing)(xing)。有(you)(you)限(xian)(xian)(xian)責(ze)(ze)(ze)任(ren)(ren)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)是(shi)現(xian)實經濟(ji)活(huo)動中**常見、比較大量的(de)企業組織形(xing)式，由2個(ge)以上股(gu)(gu)東共同(tong)出(chu)資(zi)(zi)，以認(ren)繳的(de)出(chu)資(zi)(zi)額為限(xian)(xian)(xian)承擔(dan)(dan)有(you)(you)限(xian)(xian)(xian)責(ze)(ze)(ze)任(ren)(ren)。而普通(tong)合伙公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)和個(ge)人(ren)獨(du)(du)(du)資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)要(yao)(yao)對(dui)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)債(zhai)務承擔(dan)(dan)無(wu)限(xian)(xian)(xian)連(lian)帶(dai)責(ze)(ze)(ze)任(ren)(ren)。如果獨(du)(du)(du)資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)以后要(yao)(yao)變(bian)為多股(gu)(gu)東則(ze)需要(yao)(yao)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)改(gai)制，改(gai)制就是(shi)由獨(du)(du)(du)資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)變(bian)成有(you)(you)限(xian)(xian)(xian)制責(ze)(ze)(ze)任(ren)(ren)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)，相(xiang)當于直(zhi)接把公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)注(zhu)銷，注(zhu)銷還需登報說(shuo)明(ming)。有(you)(you)弊也有(you)(you)利，有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)是(shi)交企業所得稅，也就是(shi)說(shuo)每年公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)毛利的(de)25%是(shi)要(yao)(yao)上繳國家，而獨(du)(du)(du)資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)*需繳納(na)個(ge)人(ren)所得稅。一人(ren)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)雖(sui)然是(shi)有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)，但面對(dui)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)債(zhai)務，可能(neng)承擔(dan)(dan)連(lian)帶(dai)清償(chang)責(ze)(ze)(ze)任(ren)(ren)，即便是(shi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)轉讓后，原股(gu)(gu)東如不能(neng)舉證證明(ming)出(chu)讓前公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)財(cai)產**于其個(ge)人(ren)財(cai)產，債(zhai)權(quan)人(ren)有(you)(you)權(quan)要(yao)(yao)求原股(gu)(gu)東承擔(dan)(dan)連(lian)帶(dai)清償(chang)責(ze)(ze)(ze)任(ren)(ren)。更多詳情推(tui)薦(jian)咨詢：上海金喜元(yuan)財(cai)稅咨詢有(you)(you)限(xian)(xian)(xian)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)！注(zhu)冊公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)需要(yao)(yao)選擇合適的(de)注(zhu)冊時(shi)間，如選擇在政策優惠(hui)期內(nei)注(zhu)冊，可以享受更多優惠(hui)政策。

注(zhu)冊(ce)(ce)資本變(bian)更時公(gong)司(si)(si)決定(ding)要(yao)(yao)全體股(gu)(gu)東(dong)(dong)同意嗎?不(bu)(bu)需(xu)要(yao)(yao)，需(xu)要(yao)(yao)三分(fen)(fen)之二以(yi)上(shang)(shang)的(de)(de)股(gu)(gu)東(dong)(dong)同意，如(ru)公(gong)司(si)(si)章程沒有(you)特殊約(yue)定(ding)，公(gong)司(si)(si)增(zeng)資須(xu)經持有(you)公(gong)司(si)(si)股(gu)(gu)權三分(fen)(fen)之二以(yi)上(shang)(shang)的(de)(de)股(gu)(gu)東(dong)(dong)同意，才可以(yi)形(xing)成有(you)效股(gu)(gu)東(dong)(dong)會(hui)決議。股(gu)(gu)東(dong)(dong)按照實繳(jiao)(jiao)的(de)(de)出(chu)(chu)資比(bi)例(li)分(fen)(fen)取(qu)紅利；公(gong)司(si)(si)新增(zeng)資本時，股(gu)(gu)東(dong)(dong)有(you)權優(you)(you)先按照實繳(jiao)(jiao)的(de)(de)出(chu)(chu)資比(bi)例(li)認(ren)繳(jiao)(jiao)出(chu)(chu)資。但(dan)是，全體股(gu)(gu)東(dong)(dong)約(yue)定(ding)不(bu)(bu)按照出(chu)(chu)資比(bi)例(li)分(fen)(fen)取(qu)紅利或(huo)者不(bu)(bu)按照出(chu)(chu)資比(bi)例(li)優(you)(you)先認(ren)繳(jiao)(jiao)出(chu)(chu)資的(de)(de)除外(wai)。增(zeng)加資本的(de)(de)方(fang)式(shi)主要(yao)(yao)有(you)增(zeng)加票面(mian)價值、增(zeng)加出(chu)(chu)資、發(fa)行新股(gu)(gu)或(huo)者債轉股(gu)(gu)。通過公(gong)司(si)(si)注(zhu)冊(ce)(ce)，才能更好地與合作伙伴、客(ke)戶和供應商(shang)合作。嘉定(ding)區(qu)公(gong)司(si)(si)注(zhu)冊(ce)(ce)周期

公(gong)司注(zhu)冊需要謹(jin)慎處(chu)理，避免出現不必要的(de)問題和風險。普陀(tuo)區公(gong)司注(zhu)冊資本

對于注(zhu)(zhu)冊(ce)(ce)公(gong)司(si)工商登記需要的(de)材(cai)料,注(zhu)(zhu)冊(ce)(ce)公(gong)司(si)流(liu)程等(deng)方(fang)面都不熟悉,甚(shen)至(zhi)不了解。若自(zi)己親自(zi)去跑(pao)腿一(yi)切，可以說是(shi)一(yi)項繁瑣和吃了的(de)工作。因(yin)而(er)，選擇一(yi)家專(zhuan)業的(de)注(zhu)(zhu)冊(ce)(ce)代(dai)理(li)(li)公(gong)司(si)是(shi)十分必(bi)要，也是(shi)非常重(zhong)要的(de)。好(hao)的(de)注(zhu)(zhu)冊(ce)(ce)代(dai)理(li)(li)公(gong)司(si)會用很短的(de)時(shi)間(jian)注(zhu)(zhu)冊(ce)(ce)好(hao)一(yi)家公(gong)司(si)，并且知(zhi)道哪個環節可以少花錢、幫助企業節省注(zhu)(zhu)冊(ce)(ce)費用、降低投資(zi)成(cheng)本(ben)!專(zhuan)業而(er)且有實力(li)的(de)代(dai)理(li)(li)公(gong)司(si),可以提(ti)供一(yi)站式經營服務,從較初(chu)的(de)公(gong)司(si)注(zhu)(zhu)冊(ce)(ce),代(dai)理(li)(li)記賬,知(zhi)識產權(quan)外,還能提(ti)供人力(li)資(zi)源(yuan),場地租(zu)賃(lin),服務,甚(shen)至(zhi)你以后的(de)上市融資(zi),風險投資(zi),品牌設計策劃(hua),資(zi)源(yuan)共享引薦,都能做(zuo)到貼心滿意。更多詳情，歡飲咨(zi)(zi)詢：上海金喜財稅(shui)咨(zi)(zi)詢有限公(gong)司(si)！普陀區公(gong)司(si)注(zhu)(zhu)冊(ce)(ce)資(zi)本(ben)

上(shang)海(hai)金(jin)喜元(yuan)(yuan)財(cai)稅(shui)咨(zi)詢(xun)有限公(gong)司是(shi)一家(jia)有著(zhu)先(xian)進的(de)(de)(de)發(fa)(fa)展理(li)念，先(xian)進的(de)(de)(de)管理(li)經驗，在(zai)(zai)(zai)發(fa)(fa)展過程中不斷(duan)完善自(zi)己，要求自(zi)己，不斷(duan)創(chuang)新(xin)，時刻準備(bei)著(zhu)迎接更(geng)多挑戰的(de)(de)(de)活力(li)(li)公(gong)司，在(zai)(zai)(zai)上(shang)海(hai)市等地區的(de)(de)(de)商務(wu)服務(wu)中匯聚了大量(liang)的(de)(de)(de)人脈(mo)以及**，在(zai)(zai)(zai)業界也收獲了很多良好(hao)(hao)的(de)(de)(de)評價(jia)，這(zhe)些都源自(zi)于自(zi)身的(de)(de)(de)努(nu)力(li)(li)和大家(jia)共同進步的(de)(de)(de)結果，這(zhe)些評價(jia)對我(wo)們(men)而言是(shi)比較(jiao)好(hao)(hao)的(de)(de)(de)前進動力(li)(li)，也促使我(wo)們(men)在(zai)(zai)(zai)以后的(de)(de)(de)道路(lu)上(shang)保持奮發(fa)(fa)圖(tu)強、一往無前的(de)(de)(de)進取創(chuang)新(xin)精神，努(nu)力(li)(li)把公(gong)司發(fa)(fa)展戰略(lve)推(tui)向(xiang)一個新(xin)高(gao)度，在(zai)(zai)(zai)全體員工共同努(nu)力(li)(li)之下(xia)，全力(li)(li)拼搏將共同上(shang)海(hai)金(jin)喜元(yuan)(yuan)財(cai)稅(shui)咨(zi)詢(xun)供應和您一起攜手走向(xiang)更(geng)好(hao)(hao)的(de)(de)(de)未來(lai)，創(chuang)造(zao)更(geng)有價(jia)值(zhi)的(de)(de)(de)產品，我(wo)們(men)將以更(geng)好(hao)(hao)的(de)(de)(de)狀(zhuang)態(tai)，更(geng)認真的(de)(de)(de)態(tai)度，更(geng)飽滿的(de)(de)(de)精力(li)(li)去創(chuang)造(zao)，去拼搏，去努(nu)力(li)(li)，讓我(wo)們(men)一起更(geng)好(hao)(hao)更(geng)快(kuai)的(de)(de)(de)成長！

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