DELETE FROM t_tpo_tcvat_assist WHERE FID = 765676795751060480;
INSERT INTO t_tpo_tcvat_assist(FID,FSTARTDATE,FDESCRIPTION,FMASTERID,FSTATUS,FNUMBER,FGROUPID,FCLASSTYPE,FCREATETIME,FMODIFIERID,FENABLE,FTAXTYPE,FMODIFYTIME,FPOLICYBASIS,FENDDATE,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',765676795751060480,'A','YFFY-JJKC',764966549332262912,'研发加计',{ts'2019-11-23  00:00:00'},632318719019830272,'1','2',{ts'2019-11-23  00:00:00'},'财税〔2018〕99号',NULL,632318719019830272); 
