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["山西省税务师事务所服务收费标准"]
["一、计件收费标准"]
["类别","收费项目",null,"计费基数","分段累进计费额度","收费标准","备注"]
["涉\n\n\n税\n\n\n鉴\n\n\n证\n\n\n类",1,"企业所得税汇算清缴\n纳税申报鉴证","销售收入","50万元（含）以下","3.5‰","收费金额低于1000元的，按1000元收取"]
[{"$nulls":4},"50-100（含）万元","1.8‰"]
[{"$nulls":4},"100-500（含）万元","1‰"]
[{"$nulls":4},"500-1000（含）万元","0.7‰"]
[{"$nulls":4},"1000-5000（含）万元","0.3‰"]
[{"$nulls":4},"5000万元-3亿元（含）","0.2‰"]
[{"$nulls":4},"3亿元以上","分段递减、双方协商"]
[null,2,"企业所得税汇算清缴\n亏损确认","资产总额","50万元（含）以下","3.5‰","收费金额低于1000元的，按1000元收取"]
[{"$nulls":4},"50-100（含）万元","1.8‰"]
[{"$nulls":4},"100-500（含）万元","1‰"]
[{"$nulls":4},"500-1000（含）万元","0.7‰"]
[{"$nulls":4},"1000-5000（含）万元","0.3‰"]
[{"$nulls":4},"5000万元-3亿元（含）","0.2‰"]
[{"$nulls":4},"3亿元以上","分段递减、双方协商"]
[null,3,"企业所得税财产损失\n税前扣除鉴证","报批金额","100（含）万元以下",{"v":0.02,"d":"2%"},"收费金额低于1000元的，按1000元收取"]
[{"$nulls":4},"100-500（含）万元",{"v":0.012,"d":"1.20%"}]
[{"$nulls":4},"500-2000（含）万元",{"v":0.005,"d":"0.50%"}]
[{"$nulls":4},"2000-5000（含）万元",{"v":0.003,"d":"0.30%"}]
[{"$nulls":4},"5000万元以上","分段递减、双方协商"]
[null,4,"企业所得税税前\n弥补亏损鉴证","按确认的弥补亏损金额计算","100（含）万元以下",{"v":0.025,"d":"2.50%"},"收费金额低于2000元的，按2000元收取"]
[{"$nulls":4},"100-1000（含）万元","5‰"]
[{"$nulls":4},"1000万元-1（含）亿元","2.5‰"]
[{"$nulls":4},"1亿元以上","分段递减、双方协商"]
[null,5,"土地增值税清算鉴证","按项目收入计算","5000（含）万元以下","1‰","收费金额低于5000元的，按5000元收取"]
[{"$nulls":4},"5000万元-1亿元（含）","0.6‰"]
[{"$nulls":4},"1-3（含）亿元","0.3‰"]
[{"$nulls":4},"3亿元以上","分段递减、双方协商"]
["二、计时收费标准"]
[1,"注册税务师（所长、副所长、所长助理）500元/小时"]
[2,"注册税务师（担任部门经理或高级经理）300元/小时"]
[3,"注册税务师（客户经理或项目经理）200元/小时"]
[4,"助理人员（中、初级）150元/小时"]
["注：以上收费标准除注明双方协商的外，均为中准价，具体收费标准在中准价基础上上下浮动10%的幅度内由双方协商确定。"]

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{"sheet":"Sheet3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"flags":["formulas_cached_only"]}