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因房地产开发行业涉及的社会关系范围很广,开发过程中随之而来的特殊事项也很多,这些特殊事项的财税处理有很大的特殊性。
Due to the wide range of social relations involved in the real estate development industry, there are also many special issues that come with the development process. The fiscal and taxation of these special issues is very particular.