DELETE FROM t_tpo_tcvat_assist WHERE FID = 1438447159841409024;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FMASTERID,FCLASSTYPE,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FPOLICYBASIS,FENDDATE,FCREATORID) VALUES (1438447159841409024,NULL,'小规模纳税人季度免征增值税起征点',1438447159841409024,'起征点','A','Tax ThresholdQ-SS',1133241154913964032,{ts'2022-06-08  00:00:00'},13466739,'1','1',{ts'2023-01-30  00:00:00'},' ',NULL,1252137216029777920);
DELETE FROM t_tpo_tcvat_assist WHERE FID = 1157895099770766336;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FMASTERID,FCLASSTYPE,FSTATUS,FNUMBER,FGROUPID,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FPOLICYBASIS,FENDDATE,FCREATORID) VALUES (1157895099770766336,NULL,'小规模纳税人月度免征增值税起征点',1157895099770766336,'起征点','A','Tax Threshold-SS',1133241154913964032,{ts'2022-05-09  00:00:00'},13466739,'1','1',{ts'2023-02-02  00:00:00'},' ',NULL,13466739);


DELETE FROM t_tpo_tcvat_assist_l WHERE FPKID = '2HOFNUSPUHQC';
INSERT INTO t_tpo_tcvat_assist_l(FID,FPKID,FLOCALEID,FNAME) VALUES (1438447159841409024,'2HOFNUSPUHQC','zh_CN','季度起征点');
DELETE FROM t_tpo_tcvat_assist_l WHERE FPKID = '2HOFNUSPUHQD';
INSERT INTO t_tpo_tcvat_assist_l(FID,FPKID,FLOCALEID,FNAME) VALUES (1438447159841409024,'2HOFNUSPUHQD','zh_TW','季度起征點');
DELETE FROM t_tpo_tcvat_assist_l WHERE FPKID = '2F/1G2WXND3A';
INSERT INTO t_tpo_tcvat_assist_l(FID,FPKID,FLOCALEID,FNAME) VALUES (1157895099770766336,'2F/1G2WXND3A','zh_CN','月度起征点');
DELETE FROM t_tpo_tcvat_assist_l WHERE FPKID = '2F/1G2WXND3B';
INSERT INTO t_tpo_tcvat_assist_l(FID,FPKID,FLOCALEID,FNAME) VALUES (1157895099770766336,'2F/1G2WXND3B','zh_TW','月度起征點');


DELETE FROM t_tpo_tcvat_assistentry WHERE FENTRYID = 1416658067918954496;
INSERT INTO t_tpo_tcvat_assistentry(FID,FFILTERWHERE,FSTARTDATE,FVALUE,FSETTING,FENTRYID,FSEQ,FDESCRIPTION,FENDDATE,FSTATUS,FPOLICY,FWHEREJSON) VALUES (1157895099770766336,' ',{ts'2021-04-01  00:00:00'},'150000','配置',1416658067918954496,1,'小规模纳税人发生增值税应税销售行为，合计月销售额未超过15万元（以1个季度为1个纳税期的，季度销售额',{ts'2022-12-31  00:00:00'},'1','国家税务总局公告2021年第5号',' ');
DELETE FROM t_tpo_tcvat_assistentry WHERE FENTRYID = 1609497101266603008;
INSERT INTO t_tpo_tcvat_assistentry(FID,FFILTERWHERE,FSTARTDATE,FVALUE,FSETTING,FENTRYID,FSEQ,FDESCRIPTION,FENDDATE,FSTATUS,FPOLICY,FWHEREJSON) VALUES (1157895099770766336,' ',{ts'2023-01-01  00:00:00'},'100000','配置',1609497101266603008,2,'小规模纳税人月度销售额小于10万元，免征增值税',NULL,'1','财政部 税务总局公告2023年第1号',' ');
DELETE FROM t_tpo_tcvat_assistentry WHERE FENTRYID = 1438447159900129280;
INSERT INTO t_tpo_tcvat_assistentry(FID,FFILTERWHERE,FSTARTDATE,FVALUE,FSETTING,FENTRYID,FSEQ,FDESCRIPTION,FENDDATE,FSTATUS,FPOLICY,FWHEREJSON) VALUES (1438447159841409024,' ',{ts'2021-04-01  00:00:00'},'450000','配置',1438447159900129280,1,'小规模纳税人发生增值税应税销售行为，以1个季度为1个纳税期的，合计季度销售额未超过45万元，免征增值税。扣除本期发生的销售不动产的销售额后未超过45万元的，其销售货物、劳务、服务、无形资产取得的销售额免征增值税适用增值税差额征税政策的小规模纳税人，以差额后的销售额确定是否可以享受本公告规定的免征增值税政策。',{ts'2022-12-31  00:00:00'},'1','财政部 税务总局公告2021年第11号',' ');
DELETE FROM t_tpo_tcvat_assistentry WHERE FENTRYID = 1609496403326028800;
INSERT INTO t_tpo_tcvat_assistentry(FID,FFILTERWHERE,FSTARTDATE,FVALUE,FSETTING,FENTRYID,FSEQ,FDESCRIPTION,FENDDATE,FSTATUS,FPOLICY,FWHEREJSON) VALUES (1438447159841409024,' ',{ts'2023-01-01  00:00:00'},'300000','配置',1609496403326028800,2,'小规模纳税人季度销售额小于30万元，免征增值税',NULL,'1','财政部 税务总局公告2023年第1号',' ');

-- 删除冗余数据
DELETE FROM t_tpo_tcvat_assistentry WHERE FENTRYID = 1157895099779154944;
DELETE FROM t_tpo_tcvat_assist_l WHERE FPKID = '1M7BPS6A=DXA';
DELETE FROM t_tpo_tcvat_assist_l WHERE FPKID = '1M7BPS6A=DXB';