开办费分期税前扣除明细表（台帐）怎么填
\u5f00\u529e\u8d39\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u4e2d\u600e\u4e48\u586b\u7b79\u5efa\u671f\u95f4\u662f\u53ea\u4f01\u4e1a\u5f00\u59cb\u51c6\u5907\u5efa\u7acb\u516c\u53f8\u81f3\u516c\u53f8\u5f00\u59cb\u6295\u5165\u751f\u4ea7\u7ecf\u8425\uff08\u7a0e\u52a1\u673a\u5173\u5e38\u5e38\u4ee5\u516c\u53f8\u5f00\u5177\u7b2c\u4e00\u5f20\u53d1\u7968\u4e3a\u51c6\uff09\u3002
\u4f01\u4e1a\u4e00\u822c\u5728\u5f00\u59cb\u7ecf\u8425\u7684\u5f53\u671f\uff08\u6708\uff09\u5f00\u8d26\u3002\u4e4b\u524d\u5373\u4f7f\u6709\u8d39\u7528\u4ea7\u751f\uff0c\u4e5f\u4e0d\u5f00\u8d26\uff0c\u800c\u662f\u76f4\u63a5\u8bbe\u201c\u957f\u671f\u5f85\u644a\u8d39\u7528\u2014\u2014\u5f00\u529e\u8d39\u201d\u3002\u5f00\u8d26\u5f53\u6708\uff0c\u628a\u4e4b\u524d\u6708\u4efd\u751a\u81f3\u5e74\u5ea6\u7684\u6240\u6709\u201c\u957f\u671f\u5f85\u644a\u8d39\u7528\u2014\u2014\u5f00\u529e\u8d39\u201d\u8f6c\u5165\u201c\u7ba1\u7406\u8d39\u7528\u201d\u4e00\u6b21\u6027\u7ed3\u8f6c\u3002\u8fd9\u662f\u300a\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u300b\u4e0e\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\u6240\u89c4\u5b9a\u7684\u3002
\u56e0\u6b64\uff0c\u4f60\u7684\u5f00\u8d26\u65e5\u671f\u5b9a\u4f4d\u6709\u8bef\uff0c\u5c5e\u4e8e\u7b79\u5efa\u671f\u95f4\u5f00\u8d26\u3002\u4f46\u662f\u4e0d\u4f1a\u5f71\u54cd\u4f60\u540e\u671f\u4f5c\u4e1a\u3002\u4f60\u516c\u53f8\u7b79\u5efa\u671f\u95f4\u7684\u786e\u8ba4\u65e5\u671f\u4ecd\u7136\u4ece\u7b79\u5212\u5efa\u7acb\uff08\u4ece\u516c\u53f8\u6838\u540d\u5f00\u59cb\uff09\u81f3\u6295\u5165\u751f\u4ea7\u7ecf\u8425\u3002
\u56fa\u5b9a\u8d44\u4ea7\u7684\u51c0\u6b8b\u503c\u7387\u53ef\u4ee5\u6839\u636e\u4f60\u516c\u53f8\u7684\u56fa\u5b9a\u8d44\u4ea7\u5b9e\u9645\u60c5\u51b5\u4f30\u8ba1\uff0c\u53ea\u8981\u4e0d\u8fc7\u4e8e\u8d85\u51fa\u516c\u5141\u8303\u56f4\uff0c\u6ca1\u6709\u76f8\u5173\u89c4\u5b9a\u7ea6\u675f\u3002\u5e74\u5ea6\u7ec8\u4e86\u65f6\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34\u65f6\uff0c\u5982\u9700\u8c03\u6574\uff0c\u5219\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u4ec5\u5bf9\u62a5\u8868\u505a\u8c03\u6574\uff0c\u65e0\u9700\u8c03\u8d26\u3002
\u4ec0\u4e48\u662f\u5f00\u529e\u8d39
\u5f00\u529e\u8d39\u6307\u4f01\u4e1a\u5728\u4f01\u4e1a\u6279\u51c6\u7b79\u5efa\u4e4b\u65e5\u8d77\uff0c\u5230\u5f00\u59cb\u751f\u4ea7\u3001\u7ecf\u8425\uff08\u5305\u62ec\u8bd5\u751f\u4ea7\u3001\u8bd5\u8425\u4e1a\uff09\u4e4b\u65e5\u6b62\u7684\u671f\u95f4\uff08\u5373\u7b79\u5efa\u671f\u95f4\uff09\u53d1\u751f\u7684\u8d39\u7528\u652f\u51fa\u3002\u5305\u62ec\u7b79\u5efa\u671f\u4eba\u5458\u5de5\u8d44\u3001\u529e\u516c\u8d39\u3001\u57f9\u8bad\u8d39\u3001\u5dee\u65c5\u8d39\u3001\u5370\u5237\u8d39\u3001\u6ce8\u518c\u767b\u8bb0\u8d39\u4ee5\u53ca\u4e0d\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\u548c\u65e0\u5f62\u8d44\u4ea7\u8d2d\u5efa\u6210\u672c\u7684\u6c47\u5151\u635f\u76ca\u548c\u5229\u606f\u652f\u51fa\u3002
\u7b79\u5efa\u671f\u662f\u6307\u4f01\u4e1a\u88ab\u6279\u51c6\u7b79\u5efa\u4e4b\u65e5\u8d77\u81f3\u5f00\u59cb\u751f\u4ea7\u3001\u7ecf\u8425\uff08\u5305\u62ec\u8bd5\u751f\u4ea7\u3001\u8bd5\u8425\u4e1a\uff09\u4e4b\u65e5\u7684\u671f\u95f4\u3002
\u5f00\u529e\u8d39\u7684\u5217\u652f\u8303\u56f4
\uff08\u4e00\uff09\u5f00\u529e\u8d39\u7684\u5177\u4f53\u5185\u5bb9
1\uff0c\u7b79\u5efa\u4eba\u5458\u5f00\u652f\u7684\u8d39\u7528
\uff081\uff09\u7b79\u5efa\u4eba\u5458\u7684\u52b3\u52a1\u8d39\u7528\uff1a\u5177\u4f53\u5305\u62ec\u7b79\u529e\u4eba\u5458\u7684\u5de5\u8d44\u5956\u91d1\u7b49\u5de5\u8d44\u6027\u652f\u51fa\uff0c\u4ee5\u53ca\u5e94\u4ea4\u7eb3\u7684\u5404\u79cd\u793e\u4f1a\u4fdd\u9669\u3002\u5728\u7b79\u5efa\u671f\u95f4\u53d1\u751f\u7684\u5982\u533b\u7597\u8d39\u7b49\u798f\u5229\u6027\u8d39\u7528\uff0c\u5982\u679c\u7b79\u5efa\u671f\u8f83\u77ed\u53ef\u636e\u5b9e\u5217\u652f\uff0c\u7b79\u5efa\u671f\u8f83\u957f\u7684\uff0c\u53ef\u6309\u5de5\u8d44\u603b\u989d\u768414\uff05\u8ba1\u63d0\u804c\u5de5\u798f\u5229\u8d39\u4e88\u4ee5\u89e3\u51b3\u3002
\uff082\uff09\u5dee\u65c5\u8d39\uff1a\u5305\u62ec\u5e02\u5185\u4ea4\u901a\u8d39\u548c\u5916\u57e0\u5dee\u65c5\u8d39\u3002
\uff083\uff09\u8463\u4e8b\u4f1a\u8d39\u548c\u8054\u5408\u59d4\u5458\u4f1a\u8d39
2\uff0c\u4f01\u4e1a\u767b\u8bb0\u3001\u516c\u8bc1\u7684\u8d39\u7528\uff1a\u4e3b\u8981\u5305\u62ec\u767b\u8bb0\u8d39\u3001\u9a8c\u8d44\u8d39\u3001\u7a0e\u52a1\u767b\u8bb0\u8d39\u3001\u516c\u8bc1\u8d39\u7b49\u3002
3\uff0c\u7b79\u63aa\u8d44\u672c\u7684\u8d39\u7528\uff1a\u4e3b\u8981\u662f\u6307\u7b79\u8d44\u652f\u4ed8\u7684\u624b\u7eed\u8d39\u4ee5\u53ca\u4e0d\u8ba1\u5165\u56fa\u5b9a\u8d44\u4ea7\u548c\u65e0\u5f62\u8d44\u4ea7\u7684\u6c47\u5151\u635f\u76ca\u548c\u5229\u606f\u7b49\u3002
4\uff0c\u4eba\u5458\u57f9\u8bad\u8d39\uff1a\u4e3b\u8981\u6709\u4ee5\u4e0b\u4e8c\u79cd\u60c5\u51b5
\uff081\uff09\u5f15\u8fdb\u8bbe\u5907\u548c\u6280\u672f\u9700\u8981\u6d88\u5316\u5438\u6536\uff0c\u9009\u6d3e\u4e00\u4e9b\u804c\u5de5\u5728\u7b79\u5efa\u671f\u95f4\u5916\u51fa\u8fdb\u4fee\u5b66\u4e60\u7684\u8d39\u7528\u3002
\uff082\uff09\u8058\u8bf7\u4e13\u5bb6\u8fdb\u884c\u6280\u672f\u6307\u5bfc\u548c\u57f9\u8bad\u7684\u52b3\u52a1\u8d39\u53ca\u76f8\u5173\u8d39\u7528\u8d39\u7528\u3002
5\uff0c\u4f01\u4e1a\u8d44\u4ea7\u7684\u644a\u9500\u3001\u62a5\u5e9f\u548c\u6bc1\u635f
6\uff0c\u5176\u4ed6\u8d39\u7528
\uff081\uff09\u7b79\u5efa\u671f\u95f4\u53d1\u751f\u7684\u529e\u516c\u8d39\u3001\u5e7f\u544a\u8d39\u3001\u4ea4\u9645\u5e94\u916c\u8d39\u3002
2\uff09\u5370\u82b1\u7a0e
\uff083\uff09\u7ecf\u6295\u8d44\u4eba\u786e\u8ba4\u7531\u4f01\u4e1a\u8d1f\u62c5\u7684\u8fdb\u884c\u53ef\u884c\u6027\u7814\u7a76\u6240\u53d1\u751f\u7684\u8d39\u7528
\uff084\uff09\u5176\u4ed6\u4e0e\u7b79\u5efa\u6709\u5173\u7684\u8d39\u7528\uff0c\u4f8b\u5982\u8d44\u8baf\u8c03\u67e5\u8d39\u3001\u8bc9\u8bbc\u8d39\u3001\u6587\u4ef6\u5370\u5237\u8d39\u3001\u901a\u8baf\u8d39\u4ee5\u53ca\u5e86\u5178\u793c\u54c1\u8d39\u7b49\u652f\u51fa\u3002
\uff08\u4e8c\uff09\u4e0d\u5217\u5165\u5f00\u529e\u8d39\u8303\u56f4\u7684\u652f\u51fa
1\uff0c\u53d6\u5f97\u5404\u9879\u8d44\u4ea7\u6240\u53d1\u751f\u7684\u8d39\u7528\u3002\u5305\u62ec\u8d2d\u5efa\u56fa\u5b9a\u8d44\u4ea7\u548c\u65e0\u5f62\u8d44\u4ea7\u662f\u652f\u4ed8\u7684\u8fd0\u8f93\u8d39\u3001\u5b89\u88c5\u8d39\u3001\u4fdd\u9669\u8d39\u548c\u8d2d\u5efa\u65f6\u53d1\u751f\u7684\u76f8\u5173\u4eba\u5de5\u8d39\u7528\u3002
2\uff0c\u89c4\u5b9a\u5e94\u7531\u6295\u8d44\u5404\u65b9\u8d1f\u62c5\u7684\u8d39\u7528\u3002\u5982\u6295\u8d44\u5404\u65b9\u4e3a\u7b79\u5efa\u4f01\u4e1a\u8fdb\u884c\u4e86\u8c03\u67e5\u3001\u6d3d\u8c08\u53d1\u751f\u7684\u5dee\u65c5\u8d39\u3001\u54a8\u8be2\u8d39\u3001\u62db\u5f85\u8d39\u7b49\u652f\u51fa\u3002\u6211\u56fd\u653f\u5e9c\u8fd8\u89c4\u5b9a\uff0c\u4e2d\u5916\u5408\u8d44\u8fdb\u884c\u8c08\u5224\u65f6\uff0c\u8981\u6c42\u5916\u5546\u6d3d\u8c08\u4e1a\u52a1\u6240\u53d1\u751f\u7684\u62db\u5f85\u8d39\u7528\u4e0d\u5f97\u5217\u4f5c\u4f01\u4e1a\u5f00\u529e\u8d39\uff0c\u7531\u63d0\u51fa\u9080\u8bf7\u7684\u4f01\u4e1a\u8d1f\u62c5\u3002
3\uff0c\u4e3a\u57f9\u8bad\u804c\u5de5\u800c\u8d2d\u5efa\u7684\u56fa\u5b9a\u8d44\u4ea7\u3001\u65e0\u5f62\u8d44\u4ea7\u7b49\u652f\u51fa\u4e0d\u5f97\u5217\u4f5c\u5f00\u529e\u8d39\u3002
4\uff0c\u6295\u8d44\u65b9\u56e0\u6295\u5165\u8d44\u672c\u81ea\u884c\u7b79\u63aa\u6b3e\u9879\u6240\u652f\u4ed8\u7684\u5229\u606f\uff0c\u8ba1\u5165\u5f00\u529e\u8d39\uff0c\u5e94\u7531\u51fa\u8d44\u65b9\u81ea\u884c\u8d1f\u62c5\u3002
5\uff0c\u4ee5\u5916\u5e01\u73b0\u91d1\u5b58\u5165\u94f6\u884c\u800c\u652f\u4ed8\u7684\u624b\u7eed\u8d39\uff0c\u8be5\u8d39\u7528\u5e94\u7531\u6295\u8d44\u8005\u8d1f\u62c5\u3002
\uff08\u4e09\uff09\u7b79\u5efa\u671f\u7684\u786e\u5b9a
\u4f01\u4e1a\u7b79\u5efa\u671f\u7684\u786e\u5b9a\u5728\u6211\u56fd\u53d7\u7a0e\u6cd5\u5f71\u54cd\u8f83\u5927\u3002\u4f8b\u5982\u300a\u5916\u8d44\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u7ec6\u5219\u300b\u4e2d\u89c4\u5b9a\uff0c\u201c\u5916\u8d44\u4f01\u4e1a\u7b79\u5efa\u671f\u4e3a\u4f01\u4e1a\u88ab\u6279\u51c6\u7b79\u529e\u4e4b\u65e5\u8d77\u81f3\u5f00\u59cb\u751f\u4ea7\u3001\u7ecf\u8425\uff08\u5305\u62ec\u8bd5\u751f\u4ea7\uff09\u4e4b\u65e5\u6b62\u7684\u671f\u95f4\u201d\u3002\u4ee5\u4e0a\u6240\u79f0\u201c\u88ab\u6279\u51c6\u7b79\u529e\u4e4b\u65e5\u201d\uff0c\u5177\u4f53\u662f\u6307\u4f01\u4e1a\u6240\u7b7e\u8ba2\u7684\u6295\u8d44\u534f\u8bae\u540e\u548c\u5408\u540c\u88ab\u6211\u56fd\u653f\u5e9c\u6279\u51c6\u4e4b\u65e5\u3002\u4ee5\u4e0a\u6240\u79f0\u201c\u5f00\u59cb\u751f\u4ea7\u3001\u7ecf\u8425\uff08\u5305\u62ec\u8bd5\u751f\u4ea7\uff09\u4e4b\u65e5\u201d\uff0c\u5177\u4f53\u662f\u6307\u4ece\u4f01\u4e1a\u8bbe\u5907\u5f00\u59cb\u8fd0\u4f5c\uff0c\u5f00\u59cb\u6295\u6599\u5236\u9020\u4ea7\u54c1\u6216\u5356\u51fa\u540c\u7b2c\u4e00\u5b97\u5546\u54c1\u4e4b\u65e5\u8d77\uff0c\u4e3a\u4f01\u4e1a\u7b79\u5efa\u671f\u7ed3\u675f\u3002\u5176\u4ed6\u4f01\u4e1a\u53ef\u53c2\u7167\u8be5\u89c4\u5b9a\u3002
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