document.write("<table width=\"100%\" border=\"0\" cellpadding=\"0\" cellspacing=\"0\">");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234470\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234470.html\" class=\"TreeLinkClass\">涉外专区税务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234470\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234470\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234472\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234472.html\" class=\"TreeLinkClass\">外国税收制度<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234472\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234472\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/plus.gif\" isExtend=\"N\" title=\"展开列表\" style=\"cursor:hand;\" onclick=\"ExtendSubclass\(this\,'Plug\/MenuTree\/ChildTree.asp\?TopicId=234473&DisposePage=goto-'\,'Subclass234473'\,'Load234473'\)\" NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234473\" src=\"Plug\/MenuTree\/images\/plus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234473.html\" class=\"TreeLinkClass\">涉港澳台税务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234473\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234473\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234474\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234474.html\" class=\"TreeLinkClass\">中外税制比较<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234474\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234474\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234475\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234475.html\" class=\"TreeLinkClass\">中外税收协定<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234475\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234475\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234476\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234476.html\" class=\"TreeLinkClass\">涉外纳税筹划<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234476\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234476\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234477\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234477.html\" class=\"TreeLinkClass\">涉外纳税管理<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234477\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234477\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234478\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234478.html\" class=\"TreeLinkClass\">涉外业务综合知识<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234478\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234478\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234479\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234479.html\" class=\"TreeLinkClass\">涉外财务操作实务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234479\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234479\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234480\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234480.html\" class=\"TreeLinkClass\">涉外会计操作实务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234480\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234480\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234482\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234482.html\" class=\"TreeLinkClass\">涉外审计操作实务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234482\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234482\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234483\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234483.html\" class=\"TreeLinkClass\">涉外工商事务办理<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234483\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234483\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder234486\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-234486.html\" class=\"TreeLinkClass\">外企在华机构财税<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass234486\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load234486\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder233935\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-233935.html\" class=\"TreeLinkClass\">海关征税<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass233935\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load233935\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder233936\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-233936.html\" class=\"TreeLinkClass\">现行出口退（免）税操作<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass233936\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load233936\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder233937\" src=\"Plug\/MenuTree\/images\/minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-233937.html\" class=\"TreeLinkClass\">涉外税收操作实务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass233937\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\" background=\"Plug\/MenuTree\/images\/1a.gif\" style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load233937\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr >");
document.write("<td height=\"20\" width=\"10\" valign=\"middle\"  style=\"background-repeat:repeat-y;\"> ");
document.write("  <img OldImg=\"Plug\/MenuTree\/images\/Last_minus.gif\"  NewImg=\"Plug\/MenuTree\/images\/minus.gif\" id=\"Folder233938\" src=\"Plug\/MenuTree\/images\/Last_minus.gif\" \/> ");
document.write("<\/td>");
document.write("<td height=\"20\"> ");
document.write("<a href=\"goto-233938.html\" class=\"TreeLinkClass\">外商独资企业税收操作实务<\/a>");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<tr id=\"Subclass233938\" style=\"display:none\">");
document.write("<td height=\"20\" align=\"middle\"  style=\"background-repeat:repeat-y;\"> ");
document.write("&nbsp;");
document.write("<\/td>");
document.write("<td height=\"20\" id=\"Load233938\"> ");
document.write("<\/td>");
document.write("<\/tr>");
document.write("<\/table>");