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'{fenzhan} 企业存款利息要交增值税吗'

''

''

'企业存款利息是否需要缴纳增值税，取决于具体的税收政策和相关规定。在中国，根据现行的增值税政策，企业存款利息通常不需要缴纳增值税。以下是一些详细的解释和依据：1. 增值税的征收范围增值税是对货物销售、劳务提供、服务提供等增值环节征收的一种税。根据《中华人民共和国增值税暂行条例》及其实施细则，增值税的征税范围主要包括：销售货物提供加工、修理修配劳务销售服务、无形资产或者不动产2. 存款利息的'

'237'

'2'

'58lecaihui'

'9'

'/index.php?s=fenzhan&c=show&id=3983'

'0'

'0'

'120.245.24.41-45416'

'2024-11-09 12:39:01'

'2024-11-09 12:41:09'

'0'

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--un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-size: var(--BASE-FONT-SIZE-1,14px); line-height: var(--BASE-LINE-HEIGHT,1.7); overflow-wrap: break-word; color: var(--TY-Text-1); margin: 0px;"><p data-spm-anchor-id="5176.28103460.0.i37.63d75d27Jjitb1" style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; line-height: 1.71429; margin-bottom: 1em; white-space: pre-wrap; margin-top: 0px !important;">企业存款利息是否需要缴纳增值税，取决于具体的税收政策和相关规定。在中国，根据现行的增值税政策，企业存款利息通常不需要缴纳增值税。以下是一些详细的解释和依据：</p><h3 style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600; line-height: 1.7777; margin: 0.571429em 0px; font-size: 1em;">1. 增值税的征收范围</h3><p style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; line-height: 1.71429; margin-bottom: 1em; margin-top: 1em; white-space: pre-wrap;">增值税是对货物销售、劳务提供、服务提供等增值环节征收的一种税。根据《中华人民共和国增值税暂行条例》及其实施细则，增值税的征税范围主要包括：</p><ul style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px; line-height: 1.71429; margin-bottom: 0px; padding-left: 2em;"><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">销售货物</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">提供加工、修理修配劳务</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">销售服务、无形资产或者不动产</li></ul><h3 style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600; line-height: 1.7777; margin: 0.571429em 0px; font-size: 1em;">2. 存款利息的性质</h3><p style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; line-height: 1.71429; margin-bottom: 1em; margin-top: 1em; white-space: pre-wrap;">企业存款利息属于金融收益，而不是增值税的应税项目。根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）的规定，存款利息不属于增值税的征税范围。</p><h3 style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600; line-height: 1.7777; margin: 0.571429em 0px; font-size: 1em;">3. 具体政策依据</h3><ul style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px; line-height: 1.71429; margin-bottom: 0px; padding-left: 2em;"><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;"><span style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600;">财税〔2016〕36号文件</span>：该文件明确指出，存款利息不属于增值税的征税范围。具体条款如下：<ul style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px; line-height: 1.71429; padding-left: 2em;"><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">“附件1：营业税改征增值税试点实施办法”</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">第十条：下列项目的进项税额不得从销项税额中抵扣：<ul style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px; line-height: 1.71429; padding-left: 2em;"><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（一）用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、加工修理修配劳务、服务、无形资产和不动产。其中涉及的固定资产、无形资产、不动产，仅指专用于上述项目的固定资产、无形资产（不包括其他权益性无形资产）、不动产。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（二）非正常损失的购进货物，以及相关的加工修理修配劳务和交通运输服务。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（三）非正常损失的在产品、产成品所耗用的购进货物（不包括固定资产）、加工修理修配劳务和交通运输服务。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（四）国务院规定的其他项目。</li></ul></li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">第十四条：下列情形视同销售服务、无形资产或者不动产：<ul style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px; line-height: 1.71429; padding-left: 2em;"><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（一）单位或者个体工商户向其他单位或者个人无偿提供服务，但用于公益事业或者以社会公众为对象的除外。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（二）单位或者个人向其他单位或者个人无偿转让无形资产或者不动产，但用于公益事业或者以社会公众为对象的除外。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;">（三）财政部和国家税务总局规定的其他情形。</li></ul></li></ul></li></ul><h3 style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600; line-height: 1.7777; margin: 0.571429em 0px; font-size: 1em;">4. 实际操作</h3><p style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; line-height: 1.71429; margin-bottom: 1em; margin-top: 1em; white-space: pre-wrap;">尽管存款利息不需要缴纳增值税，但企业在处理相关财务和税务事项时，仍需注意以下几点：</p><ul style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px; line-height: 1.71429; margin-bottom: 0px; padding-left: 2em;"><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;"><span style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600;">会计处理</span>：将存款利息计入企业的财务报表，作为财务收益的一部分。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;"><span style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600;">税务申报</span>：在企业所得税申报时，将存款利息作为应税收入的一部分进行申报。</li><li style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; padding-inline-start: 0px;"><span style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; --un-backdrop-opacity:  ; --un-backdrop-saturate:  ; --un-backdrop-sepia:  ; font-weight: 600;">合规性</span>：确保所有财务和税务处理符合相关法律法规的要求，避免因操作不当引发税务风险。</li></ul><h3 style="--un-rotate:  0; --un-rotate-x:  0; --un-rotate-y:  0; --un-rotate-z:  0; --un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; 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--un-scale-x:  1; --un-scale-y:  1; --un-scale-z:  1; --un-skew-x:  0; --un-skew-y:  0; --un-translate-x:  0; --un-translate-y:  0; --un-translate-z:  0; --un-pan-x:  ; --un-pan-y:  ; --un-pinch-zoom:  ; --un-scroll-snap-strictness:  proximity; --un-ordinal:  ; --un-slashed-zero:  ; --un-numeric-figure:  ; --un-numeric-spacing:  ; --un-numeric-fraction:  ; --un-border-spacing-x:  0; --un-border-spacing-y:  0; --un-ring-offset-shadow:  0 0 transparent; --un-ring-shadow:  0 0 transparent; --un-shadow-inset:  ; --un-shadow:  0 0 transparent; --un-ring-inset:  ; --un-ring-offset-width:  0px; --un-ring-offset-color:  #fff; --un-ring-width:  0px; --un-ring-color:  rgba(147,197,253,0.5); --un-blur:  ; --un-brightness:  ; --un-contrast:  ; --un-drop-shadow:  ; --un-grayscale:  ; --un-hue-rotate:  ; --un-invert:  ; --un-saturate:  ; --un-sepia:  ; --un-backdrop-blur:  ; --un-backdrop-brightness:  ; --un-backdrop-contrast:  ; --un-backdrop-grayscale:  ; --un-backdrop-hue-rotate:  ; --un-backdrop-invert:  ; 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'1731127141'

'1731127269'

''

''

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  'title' => '{fenzhan} 什么企业需要安全生产许可证',
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  'title' => '{fenzhan}办理卫生许可证在哪里办',
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  'description' => '卫生许可证是从事食品生产、餐饮服务、公共场所经营等活动的企业或个人必须取得的合法证件，以确保其经营场所和活动符合卫生标准。不同城市在具体办理流程和要求上可能会有一些差异，但基本的流程和所需材料大致相同。以下是关于办理卫生许可证的一般性指导信息：办理地点</h3>卫生行政部门：通常是在当地卫生健康委员会（或卫生局）的公共卫生科或相关科室办理。政务服务中心：一些城市将卫生许可证的办理窗口设在政务服务中',
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'房山区 企业存款利息要交增值税吗_【乐财汇】'

''

'企业存款利息是否需要缴纳增值税，取决于具体的税收政策和相关规定。在中国，根据现行的增值税政策，企业存款利息通常不需要缴纳增值税。以下是一些详细的解释和依据：1. 增值税的征收范围增值税是对货物销售、劳务提供、服务提供等增值环节征收的一种税。根据《中华人民共和国增值税暂行条例》及其实施细则，增值税的征税范围主要包括：销售货物提供加工、修理修配劳务销售服务、无形资产或者不动产2. 存款利息的'

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  'pid' => '0',
  'pids' => '0',
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  'dirname' => 'caiwubaike',
  'pdirname' => '',
  'child' => 1,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => '5,31,32,33,34,35,36',
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '5',
    1 => '31',
    2 => '32',
    3 => '33',
    4 => '34',
    5 => '35',
    6 => '36',
  ),
  'is_post' => 0,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=5',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

1

array (
  'catid' => '32',
)

array (
  'id' => '5',
  'pid' => '0',
  'pids' => '0',
  'name' => '财务百科',
  'dirname' => 'caiwubaike',
  'pdirname' => '',
  'child' => 1,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => '5,31,32,33,34,35,36',
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '5',
    1 => '31',
    2 => '32',
    3 => '33',
    4 => '34',
    5 => '35',
    6 => '36',
  ),
  'is_post' => 0,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=5',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

array (
  31 => 
  array (
    'id' => '31',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '公司注册',
    'dirname' => 'gongsizhuce',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 31,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '31',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=31',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  32 => 
  array (
    'id' => '32',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '记账报税',
    'dirname' => 'jizhangbaoshui',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 32,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '32',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=32',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  33 => 
  array (
    'id' => '33',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '财务代理',
    'dirname' => 'caiwudaili',
    'pdirname' => 'caiwubaike/',
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    'disabled' => '0',
    'ismain' => 1,
    'childids' => 33,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '33',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=33',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  34 => 
  array (
    'id' => '34',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '常见问题',
    'dirname' => 'changjianwenti',
    'pdirname' => 'caiwubaike/',
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    'disabled' => '0',
    'ismain' => 1,
    'childids' => 34,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '34',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  35 => 
  array (
    'id' => '35',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '财务政策',
    'dirname' => 'caiwuzhengce',
    'pdirname' => 'caiwubaike/',
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    'disabled' => '0',
    'ismain' => 1,
    'childids' => 35,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '35',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=35',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  36 => 
  array (
    'id' => '36',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '最新资讯',
    'dirname' => 'zuixinzixun',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 36,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '36',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
)

'/index.php?s=fenzhan&c=show&id=3983&page=[page]'

''

'http://fangshanqu.58lecaihui.com/index.php?c=show&id=3983'

array (
  'c' => 'show',
  'id' => '3983',
  's' => 'fenzhan',
)