（一）按照纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定；
we would now call a trivial buffer, the 1260's operator could key in the numbers
，更多细节参见Line官方版本下载
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Author(s): Wei Liu, Xiumin Chen, Kangming Wu, Rong Yu, Xinglong Fu, Ruijiao Jia, Yunmin Chen, Jichang Kang