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DELETE FROM t_tpo_tcvat_assist WHERE FID = 764975843205283840;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (764975843205283840,null,'本企业任职或者受雇的全体员工支付的补充养老保险费、补充医疗保险费，分别在不超过职工工资总额5%标准内','扣除比率',764975843205283840,'A','BCYLYL',764963955172018176,{ts'2019-11-22  11:00:36'},632318719019830272,'1','2',{ts'2019-11-22  17:21:57'},null,'财税[2009]27号',632318719019830272); 
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DELETE FROM t_tpo_tcvat_assist WHERE FID = 765083604043792384;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765083604043792384,null,'企业发生的职工教育经费支出，不超过工资薪金总额8%的部分，准予在计算企业所得税应纳税所得额时扣除','扣除比率',765083604043792384,'A','ZGJYJFXEKC',764963955172018176,{ts'2019-11-22  11:15:20'},632318719019830272,'1','2',{ts'2019-11-22  16:30:06'},null,'财税〔2018〕51号',632318719019830272); 
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DELETE FROM t_tpo_tcvat_assist WHERE FID = 765130224395452416;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765130224395452416,null,'按与具有合法经营资格中介服务机构或个人所签订服务协议或合同确认的收入金额的5%计算限额','扣除比率',765130224395452416,'A','QTQYYJSXF',764963955172018176,{ts'2019-11-22  15:58:21'},632318719019830272,'1','2',{ts'2019-11-23  14:15:15'},null,'财税〔2009〕29号',632318719019830272); 
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INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765162507374528512,null,'纳入管理费用的党组织工作经费,实际支出不超过职工年度工资薪金总额1%的部分,可以据实在企业所得税前扣','扣除比率',765162507374528512,'A','DGZJF',764963955172018176,{ts'2019-11-22  17:17:02'},632318719019830272,'1','2',{ts'2019-11-22  17:21:19'},null,'《关于国有企业党组织工作经费问题的通知',632318719019830272); 
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INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765667305450394624,null,'企业发生的与生产经营活动有关的业务招待费支出,按发生额的60%扣除','扣除比率',765667305450394624,'A','YWZDF02',764963955172018176,{ts'2019-11-23  10:02:19'},632318719019830272,'1','2',{ts'2019-11-23  10:04:16'},null,'《中华人民共和国企业所得税法实施条例》',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765670304017044480;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765670304017044480,null,'企业发生的公益性捐赠支出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除。','扣除比率',765670304017044480,'A','JZKC',764963955172018176,{ts'2019-11-23  10:04:49'},632318719019830272,'1','2',{ts'2019-11-23  10:10:13'},null,'《企业所得税法》',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765676795751060480;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765676795751060480,null,'企业研发活动，按照实际发生额的75%在税前加计扣除；形成无形资按照无形资产成本的175%在税前摊销','研发加计',765676795751060480,'A','YFFY-JJKC',764966549332262912,{ts'2019-11-23  10:13:41'},632318719019830272,'1','2',{ts'2019-11-23  10:23:07'},null,'财税〔2018〕99号',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765681190182081536;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765681190182081536,null,'与研发活动直接相关的其他费用，不得超过可加计扣除研发费用总额的10%','研发加计',765681190182081536,'A','YFFY-QTFY',764966549332262912,{ts'2019-11-23  10:23:14'},632318719019830272,'1','2',{ts'2019-11-23  10:31:51'},null,'财税〔2015〕119号 ',632318719019830272); 
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INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765684478499640320,null,'企业委托外部机构或个人进行研发活动所发生的费用，按照费用实际发生额的80%计入委托方研发费用并计算加','研发加计',765684478499640320,'A','YFFY-WTYF',764966549332262912,{ts'2019-11-23  10:32:13'},632318719019830272,'1','2',{ts'2019-11-23  14:05:33'},null,'财税[2015]119号',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765689199071351808;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765689199071351808,null,'总机构应按照上年度分支机构的营业收入，权重依次为0.35','汇总分摊',765689199071351808,'A','FZJGYYSR',764966812961048576,{ts'2019-11-23  10:38:38'},632318719019830272,'1','2',{ts'2019-11-23  14:03:34'},null,'国家税务总局公告2012年第57号',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765691239449239552;
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DELETE FROM t_tpo_tcvat_assist WHERE FID = 765692315372101632;
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DELETE FROM t_tpo_tcvat_assist WHERE FID = 765694707769548800;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765694707769548800,null,' 汇总纳税企业按照《企业所得税法》规定汇总计算的企业所得税，包括预缴税款和汇算清缴应缴应退税款，50','汇总分摊',765694707769548800,'A','FZJGFTBL',764966812961048576,{ts'2019-11-23  10:54:06'},632318719019830272,'1','2',{ts'2019-11-23  10:58:42'},null,'国家税务总局公告2012年第57号',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765696671282634752;
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DELETE FROM t_tpo_tcvat_assist WHERE FID = 765701143442497536;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765701143442497536,null,'汇总纳税企业按照《企业所得税法》规定汇总计算的企业所得税，其中25%就地办理缴库或退库','汇总分摊',765701143442497536,'A','ZJGFTBL',764966812961048576,{ts'2019-11-23  11:02:46'},632318719019830272,'1','2',{ts'2019-11-23  14:04:06'},null,'国家税务总局公告2012年第57号',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765707865854844928;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765707865854844928,null,'创投企业按照投资额的70%在股权持有满2年的当年抵扣该公司制创业投资企业的应纳税所得额','抵免比率',765707865854844928,'A','CTQYDJ',764967072479412224,{ts'2019-11-23  11:11:55'},632318719019830272,'1','2',{ts'2019-11-24  11:23:53'},null,'财税[2017]38号',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765709343524921344;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765709343524921344,null,'企业购置并实际使用环境保护、节能节水、安全生产等专用设备的，该专用设备投资额的10%可从当年应纳税额','抵免比率',765709343524921344,'A','ZYSBDM',764967072479412224,{ts'2019-11-23  11:25:39'},632318719019830272,'1','2',{ts'2019-11-23  11:27:47'},null,'《中华人民共和国企业所得税法实施条例》',632318719019830272); 
DELETE FROM t_tpo_tcvat_assist WHERE FID = 765786783085515776;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FCLASSTYPE,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FENDDATE,FPOLICYBASIS,FCREATORID) VALUES (765786783085515776,null,'企业所得税的税率为25％','适用税率',765786783085515776,'A','SYSL',765716669640220672,{ts'2019-11-23  11:42:38'},632318719019830272,'1','2',{ts'2019-11-23  14:01:39'},null,'中华人民共和国企业所得税法',632318719019830272); 
