@wr� 6�;�1�@wr� 6 ��f�����%� ?�lʑ�^�
��lʑ�������������������� ������x��tablestylemedium9pivotstylelight16`��osheet1���sheet2�[�sheet3�����vv� ole_link1:���4���� 072103141 072105104 072105138 072105101 072105103 072106118 182100312 072105213 072102133 062100309 072108127 072106325 072106109 072106107 072107111 072107105 072103416 052101335 072107118 072103113 072103115 072103118 072107125 072107129 072107213 072106119 072108117 072108217 072107219 072103103 052101331 072106108 072106331 072106330 072103123 072102203 042103113 0721051062china acdemic journal electronic publishing house. 072107229 072103114 072103124 072103119 072103120 072103219 072102204 072108103 �y
t f[�s 3u�����[y��v ;n�rusmo ��vy�`�q y��v�s�yr /}��rky�ۏl��v�{�v`�n�^��0
-n�vang�ono��
ѐ�w
�g�\��
hq�v'yf[u^:w��gnr�g'y[�
-n�vfun�~��f[oi{
�v�[�~ ni{vy
�gep
�^g
�^�_��
w9n6o
h�3�
ye���0-n.y�~b�
�v�[�~�ni{vy
h�f_�
qqr��v�y�]'yf[�yxto
!h�~ni{vy
) �vr�202310386029�w�nibu\n�oĉr�^�v��szf���[e\ye\l;m�rƌ rxvz
,{]nj\�y�^w �nt�q 'yf[ur�ern'y[�
,{as�vj\ cbog �y�sr-n�v'yf[urn��r�z[�
" wr�s202310386132x�g�� nn�nr^_�����{�o�^fu
8 �vr�202310386028teso'`ɖ҉n?e�^pew[s^�s�^���v&�t;��� �w�n�y�]^ �|izf� pew[s^�s�v�xr�g
"
$
)
*
.
/
, srtp�29191ёr�t^ns�t^�el�>y :n㉳qb�vs_mr�t^�e8n�s�r�ۏl�onџ%�!j�b
srtp�29178��e�v�[�s�ns�vt��;���0�[��!j_�t�su\�v�x
2024t^ -n�v5u:g�]zf[oog hq�v'yf[u5u�]pef[�^!j�z[�
) �vr�202310386030�w�nn�oĉr�^�v�e���n}lf��5u`liryoo(u�[}t��kmxvz
; wr�s202310386093θi�>yo-n>y:s�ltqqtso�vub;���0ċ�nso�|n�[��_ �w�n�y�]^�q�>y:s�v�[����[
-
-n�v�ve�'yf[ur�e'y[��2023 �
srtp:28190-n�vesgċ�nso�|�v�k���s�^(uxvz
�_?a
g�ry��v'y[��'y1rsf~� ��2�~��n�u�[ oye��y��v
,{askqj\ cbog hq�v'yf[u��yf[/g�y�b\o�t�z[��~r�ny�
,{asmqj\ cbog �y�^w'yf[u��yf[/g�y�b\o�t�z[�
! srtp�29710pew[�~nm�e�nl%�6r �on�|�~sb,g�{t�xvz
vq�ncn
r�s
x �sh����e�a study on taxation issues of basements attached to second-hand house transactions.
/ srtp�29184 pezf��6r�ep�^�n�s?b �w�n^:w�bl�[��6r܃�g'`u�nnmrofq_�tu\_xvz
.
,{kqj\-n�v�ve� �nt�q 'yf[ur�ern'y[�
( hq�v'yf[u5up[fu�r r�e0ra�srn cb[�
0r��vep�^ -n;so��u{qn�z_s^�s0
hq�v'yf[u5up[fu�r r�e0ra�srn cb[��z[��~�~�yxto
�y�]'yf[ cbog 'yf[u��yf[/g�y�b\o�t�z[�
-
�y�]'yf[�~nmn�{tf[b�2021�~,g�y�knur�ern�[��n }(��bu\f[r���[�~�ggl;`h��lq:y �$7h���-t.l�.�/,t/��/^0v�0�1�:2r�2�t3l4*�4�h5`6,�6�*7b �7� �8�
\9tj:bb=z�?�cc�2�pk!����[content_types].xml���n�0e�h���-j��@%�ǎǣ|�ș$�ز�u��l�tb� l,�3��;�r��ø��j��b $�g]��7o٭v��ga4�q�ylx�����d$(^�bf�!р?�h�°�)r��lp!�/м���;ʅ!��p�l���3�1���ŷ�_���o�@h��d/?���/����o�x�[���!m�d���� �f�jnf�b �1��
m鞊��f>\��ƻ'����7�y��*��|3n�.�å�75�����4�3�*n�c�.n���r�#ٍ�#�é�i�bz����>��]wi(����s���k�!9�4_�c���' �ڱ��=��̧�69t���y����*��hqª��u�r0aד
<�qol����#@ߊ�ob��}��)=�ѽ�9�"��a7�i��hw���q�����w��!����s�}���g��4rd����
�/o���`�&��*�ݩ� m��l����l����z���9q�o��k�6��{�bq�z[��v��?_�o��˯��ruz7���6-x�v���x��7��
ԍ�[�t���q5s%��,��q�4�rp��f
\}@u<�q|�4���ige\��{ik�p
p���g[c$v�|l�w�pq)��"s�-�j�e�z5'
��fu-թ�սh�<:�j���͡l^���5��a�����$�y��32�v�>*ܢ�z<_��d��$���{�gu�"v�z�`���3�v���d߀�y�te�8�]�7�r��g��o�#k���rt�z͕f�b��� ��1���r���ep
*a���d6y>�f�p�m�:\�x�/(�ԁlh��elc�l�!�r��ʿ��^��jt>)v�!�1)���k�dbbuuved�ξ楔o�x|�fl*�1�_�*�3��>le�/pc��m���']�����8fy��r�s��d7�z�`�*�n^ٍrwť�%�r
���*z?�ˈձ�@��#�)�s�bylþ�������i*��6�9��m�y&��l��i���hł�=(k&�� v��.k��lduĕ�{d ������ꦚ�e��nɵ��g�(�mn5ߜjv�6����&3(��a���/e4�r;��,/�ު"zb�f5��8��w��v��="\p��ka�f!xqqc,������!�_c�:��p[|��� l ��l�t���#h��
&m��w��j�f})m��%�.в���4vٜ��\�lc�vlm�n55x�d��ф8�ǘh�/]|��
/s�� &�z%0�������y����pk!
ѐ��'theme/theme/_rels/thememanager.xml.rels��m
�0���wooӻ�&݈э���5
6?$q��
�,.�a��i����c2�1h�:�q��m��@rn��;d�`��o7�g�k(m&$r(.1�r'j��њt���8��v�"��aȼ�h�u}��|�$�b{��p����8�g/]�qasم(����#��l�[������pk-!����[content_types].xmlpk-!�֧��60_rels/.relspk-!ky���theme/theme/thememanager.xmlpk-!�n����theme/theme/theme1.xmlpk-!
ѐ��'� theme/theme/_rels/thememanager.xml.relspk]�
����
t8��\�w�gxy�
d����mbp?_* ��%@����&�?'�?(�?)�?m�adobe pdf��s� �4dxxa4privb ''''��0p4(�ff�����smtj�0ebdastandard�" dxx�q�q�?�q�q�?�&�tu}
j}jk}� l}um}m}�j}u
j}
j}� j} � j}
\
�@
�@
�@
p@
p@
p@
p@
p@
p@
p@
p@
p@
p@
�@
�@
p@
p@
p@
p@
p@
�@
�@
�@
p@
�@
�@
�@
$@
@
p@
p@
p@�
x��wwwwwwwww �
@/�
a0�
b1�
c2�
c3�
d4�
d5�
d6�
d7�
@8�
n9�
s�
e��
f:�
f;�g@q!@q@�
q< g�
ov�
e=�
f>�
f?~
g@�qqqg �
pt�
e@�
fa�
fb~
g�?�qqqg �
nc�
s�
ed�
fe�
ff�g@q@r@�
qf g�
pt�
eg�
fh�
fi~
g�?�qrqg �
nj�
s�
ed�
fe�
ff�g@q @q@�
q< g�
ov�
eg�
fk�
fl~
g@�qqqg �
ov�
e=�
f>�
fm~
g@� qqqg �
pt�
e��
fn�
fo~
g@�
qqq�
gp�
nq�
s�
ed�
fe�
ff�g@n@n@�
nr g�
pt�
eg�
fk�
fl~
g@�pppg �
gs�
h�
ed�
fe�
ff�
g@g@g@�
gf
g�
gt�
h�
e��
fn�
fo�g@g@g@�
gf�
gu�
nv�
s�
ew�
f:�
fx�g@n@n@�
nr g�
pt�
ey�
fk�
fl~
g@�pppg �
nz�
s�
e��
f[�
f\�g@n @n@�
n<�
g]�
ov�
e��
f^�
fi~
g�?�ooo�
g_�
ov�
e��
f:�
ff~
g@�ooog �
pt�
ew�
f:�
fx~
g@�pppg �
g`�
h�
ew�
f:�
fx�g@g@g@�
gf g�
na�
s �
e��
f:�
f;�g@n@n@�
nr g�
pt�
ew�
f:�
fx~
g@�pppg �
nb�
s
�
e��
f:�
ff�g�?n@n@�
nf g�
pt�
ew�
f:�
fx~
g@�pppg �
nc�
s�
ed�
fk�
f\�g@n @n@�
n< g�
ov�
ew�
f:�
fx~
g@�ooog �
pt�
ed�
fe�
ff~
g@�pppg �
ne�
s�
e��
f[�
f\�g@n @n@�
n<�
gf�
ov�
e��
f^�
fi~
g�?�ooo�
gg�
ov�
e��
f:�
ff~
g@�ooog �dpl*�zxxzxzxxdzxz~zx~dxxzzxzxzxx~d
p@!
�@"
�@#
�@$
p@%
8@&
p@'
p@(
p@)
p@*
p@
�@,
�@-
�@.
�@/
p@0
p@1
p@2
p@3
p@4
p@5
p@6
@7
$@8
`@9
p@:
p@;
p@<
p@=
p@>
p@?
p@�
pt�
ew�
f:�
fx~
g@� pppg �
!gh�
!h
�
!ew�
!f:�
!fx�!g@g@g@�
!gf! g�
"ni�
"s�
"e��
"f:�
"f;�"g@n@n@�
"n;" g�
#pt�
#ew�
#f:�
#fj~
#g@�#pppg �
$nk�
$s�
$ew�
$f:$ffffff�q@�$g�?n@n@�
$nf$ g�
%pt�
%e��
%f:�
%ff~
%g�?�%pppg �
&nl�
&s�
&e��
&fm�
&fl�&g�?n@n@�
&nf& g�
'pt�
'en�
'fk�
'fi~
'g�?�'pppg �
(no�
(s�
(ep�
(f:�
(fq�(g�?n@n@�
(nf( g�
)ov�
)e��
)fm�
)fl~
)g�?�)ooog �
*pt�
*en�
*fk�
*fi~
*g�?�*pppg �
gr�
h�
e��
f:�
ff� g@g@g@�
gf�
gs�
,nt�
,s�
,e��
,f:�
,f;�,g@n"@n@�
,n<�
, ns�
-ov�
-e=�
-f>�
-f?~
-g@�-oooo �
.pt�
.eu�
.fv�
.fo~
.g@�.pppp �
/nw�
/s�
/e��
/f:�
/f;�/g@n!@n@�
/n</ g�
0ov�
0eg�
0fk�
0fo~
0g@�0ooog �
1ov�
1eu�
1fv�
1fl~
1g�?�1ooog �
2pt�
2e@�
2fa�
2fi~
2g�?�2pppg �
3nx�
3s�
3e��
3f:�
3f;�3g@n @n@�
3n<3 g�
4ov�
4eg�
4fk�
4fo~
4g@�4ooog �
5pt�
5e=�
5f>�
5fm~
5g@�5pppg �
6gy�
6h�
6e��
6f:�
6ff�6g@g@g@�
6gf6 g�
7gz�
7h�
7e��
7f:�
7ff�7g@g@g@�
7gf7 g�
8g{�
8h�
8e��
8f:�
8ff�8g@g@g@�
8gf8 g�
9g|�
9h�
9e��
9f}�
9f~�9g@g@g@�
9gf�
9 g�
:n��
:s�
:e��
:f:�
:ff�:g�?n@n@�
:nf: g�
;pt�
;e��
;f:�
;f�~
;g�?�;ppp�
; gp�
<g��
<h�
<e��
<f��
<f\�<g@g@g@�
<gf�
< gg�
=g��
=h�
=e��
=f��
=f\�=g@g@g@�
=gf�
= g��
>n��
>s�
>e=�
>f>�
>f?�>g@n@n@�
>nr> g�
?pt�
?eu�
?fv�
?fl~
?g�?�?pppg �d�lxzzx~xzxzxx~~xxzxxxzxxzzz~zd~~z@
p@a
p@b
p@c
p@d
p@e
p@f
p@g
p@h
p@i
@j
p@k
p@l
p@m
p@n
p@o
p@p
p@q
p@r
�@s
p@t
8@u
�@v
t@w
p@x
p@y
p@z
p@[
p@�
@g��
@h�
@e=�
@f>�
@fm�@g@g@g@�
@gf@ g�
ag��
ah�
ae��
af^�
afo�ag@g@g@�
agf�
a g_�
bg��
bh �
be��
bf^�
bfo�bg@g@g@�
bgf�
b gg�
cg��
ch!�
ce��
cf��
cfo�cg@g@g@�
cgf�
c gg�
dn��
ds"�
de=�
df>�
df?�dg@n @n@�
dn<d g�
eov�
eeu�
efv�
efo~
eg@�eooog �
fpt�
feg�
ffk�
ffo~
fg@�fpppg �
gg��
gh#�
ge��
gfk�
gfl�gg@g@g@�
ggfg g�
hg��
hh$�
he��
hfk�
hfo�hg@g@g@�
hgfh g�
in��
is%�
ie��
if�if�ig@n@n@�
in;i g�
jov�
je��
jf:�
jff~
jg�?�jooog �
kov�
ke��
kf��
kf�~
kg�?�kooog �
lov�
le��
lf��
lf�~
lg�?�looog �
mpt�
me��
mf&�
mf�~
mg�?�mpppg �
ng��
nh'�
ne��
nf:�
nf;�ng@g@g@�
ngfn g�
on��
os(�
oe��
of��
of��og�?n@n@�
onfo g�
ppt�
pe��
pf:�
pf<~
pg@�pppp�
p gs�
qn��
qs)�
qe��
qf��
qf��qg�?n@n@�
qnfq g�
rpt�
re��
rf:�
rf<~
rg�?�rpppg �
sn��
ss*�
se��
sf��
sf��sg�?n@n@�
snfs g�
tpt�
te��
tf:�
tf<~
tg�?�tpppg �
un��
us �
ue��
uf��
uf��ug�?n@n@�
unfu g�
vpt�
ve��
vf:�
vf<~
vg�?�vpppg �
wn��
ws,�
we��
wf��
wf��wg�?n@n@�
wnfw g�
xpt�
xe��
xf:�
xf<~
xg�?�xpppg �
yg��
yh-�
ye��
yf��
yf��yg@g@g@�
ygf�
y g_�
zq��
zu.�
ze��
zf��
zfi�zi�?q@q@�
zqfz g�
[qu�
[e��
[f��
[f�~
[i�?�[qqq�
[ gu�<z~~~zxxzzvxxxxzzdzxzxzxzx~z>�@<[��dz � �j�
"#$%&'(*,./235:;>?dfimopqrstuvwxz[
"#$%&'(*,./235:;>?dfimopqrstuvwxz[
"#$%&'(*,./235:;>?dfimopqrstuvwxz[
"#$%&'(*,./235:;>?dfimopqrstuvwxz[
"#$%&'(*,.z[/235:;>?dfim,. opqrstuvwx�7gg����dggh'h[
t8��nj
d����mbp?_* ��%,����&�?'�?(�?)�?�",�?�? �&�u} >�@<��d� �7gg����d
t8��m�
d����mbp?_* ��%,����&�?'�?(�?)�?�",��?�?�&�u} >�@<��d� �7gg����d
documentsummaryinformation8�������������compobj������������h��������������������������
��՜.�� ,��d��՜.�� ,��h pxdlt|�
���sheet1sheet2sheet3sheet1!ole_link1������ ������χ�(s[�icvksoproductbuildver�$4fbb7ea15c5446c694b85790d5ecc9fc2052-11.8.2.12251��
���� �fmicrosoft excel 2003 ������biff8excel.sheet.8�9�q