"1"	"IT"	"所得税"	"Industry_Tax_Rate"	"所得税行业预警税负率"	"10"	"行业内对比税负率偏低"	"隐藏收入、虚增费用和成本"
"2"	"IT"	"所得税"	"Sales_Change_Rate"	"销售（营业）收入变动率"	"5"	"营业收入率偏低"	"隐藏收入"
"3"	"IT"	"所得税"	"Income_Rate"	"收入利润率"	"5"	"收入利润率偏低"	"隐藏收入"
"4"	"IT"	"所得税"	"Cost_Greater_Sales"	"销售成本大于销售收入"	"5"	"营业收入与营业成本对比异常"	"隐藏收入、虚增成本"
"5"	"IT"	"所得税"	"Current_Greater_Eighty"	"当期新增其他应收款/销售收入>80%"	"5"	"其他应收款与销售收入对比异常"	"隐藏收入"
"6"	"IT"	"所得税"	"Ending_Greater_Paid_Abnormal"	"期末存货大于实收资本差异幅度异常"	"5"	"存货与实收资本对比异常"	"隐藏收入、虚增费用和成本"
"7"	"IT"	"所得税"	"Cost_expense_margin"	"成本费用利润率"	"5"	"成本费用利润率偏低"	"隐藏收入、虚增费用和成本"
"8"	"IT"	"所得税"	"Rate_Total_Change"	"利润总额变动率"	"5"	"利润率偏低"	"隐藏收入"
"9"	"IT"	"所得税"	"Investment_Profit_Rate"	"投资利润率"	"3"	"投资利润率偏低"	"隐藏收入"
"10"	"IT"	"所得税"	"Prepayments_Negative"	"预付账款为负数"	"3"	"预付账款异常"	"隐藏收入"
"11"	"IT"	"所得税"	"Receivable_Negative"	"应收账款为负数"	"3"	"应收账款异常"	"隐藏收入"
"12"	"IT"	"所得税"	"Payable_Negative"	"应付账款为负数"	"3"	"应付账款异常"	"隐藏收入"
"13"	"IT"	"所得税"	"Total_Turnover_Assets"	"总资产周转率"	"2"	"总资产率异常"	"隐藏收入、虚增费用和成本"
"14"	"IT"	"所得税"	"Prepayments_Abnormal"	"预收账款过大异常"	"2"	"预收账款偏高"	"隐藏收入"
"15"	"IT"	"所得税"	"Asset_Profit"	"资产利润率"	"2"	"资产利润率偏低"	"隐藏收入"
"16"	"IT"	"所得税"	"Expenditure_Income_Abnormal"	"纳税人营业外支出变动率与营业外收入变动率弹性系数异常"	"2"	"营业外支出与与营业外收入对比异常"	"隐藏收入"
"17"	"IT"	"所得税"	"Floating_Income_Abnormal"	"纳税人流动资产变动率与营业收入变动率弹性系数异常"	"2"	"流动资产与营业收入对比异常"	"隐藏收入"
"18"	"IT"	"所得税"	"Ending_Difference_Current"	"纳税人期末存货与当期累计收入差异幅度异常"	"2"	"期末存货与当期累计收入对比异常"	"隐藏收入、虚增成本"
"19"	"IT"	"所得税"	"Inventory_Overtop_Warning"	"账面存货率过高将会导致系统预警"	"2"	"存货率偏高"	"隐藏收入、虚增成本"
"20"	"IT"	"所得税"	"Income_Change_Rate"	"收入负担变动率"	"1"	"税负率偏低"	"隐藏收入、虚增费用和成本"
"21"	"IT"	"所得税"	"Taxable_Rate_Change"	"应税所得率变动率"	"1"	"应税所得率变动率偏低"	"隐藏收入、虚增费用和成本"
"22"	"IT"	"所得税"	"Taxable_Income_Change"	"应纳税所得额变动率"	"1"	"应纳税所得额变动率偏低"	"隐藏收入、虚增费用和成本"
"23"	"IT"	"所得税"	"Industry_Warning_Rate"	"行业预警利润率"	"1"	"行业利润率偏低"	"隐藏收入、虚增费用和成本"
"24"	"IT"	"所得税"	"Main_Income_Change"	"主营业务收入变动率"	"1"	"主营业务收入率异常"	"隐藏收入"
"25"	"IT"	"所得税"	"Main_Cost_Change"	"主营业务成本变动率"	"1"	"主营业务成本率异常"	"隐藏收入、虚增费用和成本"
"26"	"IT"	"所得税"	"Other_Profit_Change"	"其他业务利润变动率"	"1"	"其他业务利润率偏低"	"隐藏收入、虚增成本"
"27"	"IT"	"所得税"	"Main_Profit_Change"	"主营业务利润变动率"	"1"	"主营业务利润率偏低"	"隐藏收入、虚增成本"
"28"	"IT"	"所得税"	"Income_Profit_Abnormal"	"纳税人主营业务收入变动率与主营业务利润变动率弹性系数异常"	"1"	"主营业务收入与主营业务利润对比异常"	"隐藏收入、虚增成本"
"29"	"IT"	"所得税"	"Income_Cost_Abnormal"	"纳税人主营业务收入变动率与主营业务成本变动率弹性系数异常"	"1"	"主营业务收入与主营业务成本对比异常"	"隐藏收入"
"30"	"IT"	"所得税"	"Income_Cost_Rate"	"收入成本率"	"5"	"收入成本率偏高"	"虚增成本"
"31"	"IT"	"所得税"	"Sales_Cost_Change"	"产品销售（营业）成本变动率"	"5"	"营业成本率偏高"	"虚增成本"
"32"	"IT"	"所得税"	"Asset_Debt_Rate"	"资产负债率"	"2"	"资产负债率异常"	"虚增费用、成本"
"33"	"IT"	"所得税"	"Taxpayer_Depreciation_Warning"	"纳税人固定资产综合折旧率变动异常将会导致系统预警"	"1"	"固定资产折旧率偏高"	"虚增成本"
"34"	"IT"	"所得税"	"Taxpayer_Amortization _Abnormal"	"纳税人无形资产综合摊销率变动异常"	"1"	"无形资产摊销偏高"	"虚增成本"
"35"	"IT"	"所得税"	"High_Loss_Enterprise"	"高比例出口的亏损企业"	"1"	"亏损值偏高"	"虚增费用、成本"
"36"	"IT"	"所得税"	"Income_Expense_Rate"	"收入费用率"	"5"	"收入费用率偏高"	"虚增费用"
"37"	"IT"	"所得税"	"Period_Expenses_Change"	"期间费用变动率"	"5"	"期间费用率偏高"	"虚增费用"
"38"	"IT"	"所得税"	"Cost_Rate"	"成本费用率"	"2"	"成本费用率偏高"	"虚增费用"
"39"	"IT"	"所得税"	"Expense_Change_Rate"	"费用率变动率"	"2"	"费用率偏高"	"虚增费用"
"40"	"IT"	"所得税"	"Operating_Change_Rate"	"营业（管理、财务）费用变动率"	"1"	"管理费财务费率偏高"	"虚增费用"
"41"	"IT"	"所得税"	"Taxpayer_Main_Abnormal"	"纳税人期间费用变动率与主营业务收入变动率弹性系数异常"	"1"	"期间费用与主营业务收入对比异常"	"虚增费用"
"42"	"IT"	"所得税"	"Advertising_Business_Abnormal"	"广告费和业务宣传费异常"	"2"	"广告费和业务宣传费超出标准"	"超出税法规定标准"
"43"	"IT"	"所得税"	"Entertainment_Expenses_Abnormal"	"业务招待费异常"	"2"	"业务招待费超出标准"	"超出税法规定标准"
"44"	"VAT"	"增值税"	"Sales_Change_Rate "	"销售额变动率"	"5"	"虚开发票嫌疑"	"虚开发票、隐藏销项"
"45"	"VAT"	"增值税"	"Sales_Profit_Rate"	"销售毛利（益）率"	"5"	"虚开发票嫌疑"	"虚开发票、虚增进项"
"46"	"VAT"	"增值税"	"Tax_Burden_Change"	"税收负担变动率"	"5"	"虚开发票嫌疑"	"虚开发票、隐藏销项、虚增进项"
"47"	"VAT"	"增值税"	"Tax_Burden_Rate"	"税收负担率"	"5"	"虚开发票嫌疑"	"虚开发票、隐藏销项、虚增进项"
"48"	"VAT"	"增值税"	"Add_Special_Abnormal"	"增值税专用发票用量变动异常"	"3"	"虚开专用发票嫌疑"	"虚开发票"
"49"	"VAT"	"增值税"	"Add_Taxpayer_Abnormal"	"增值税一股纳税人税负变动异常"	"3"	"虚开发票嫌疑"	"虚开发票、隐藏销项、虚增进项"
"50"	"VAT"	"增值税"	"Add_Ordinary_Abnormal"	"增值税普通发票用量变动异常"	"2"	"虚开普通发票嫌疑"	"虚开发票"
"51"	"VAT"	"增值税"	"Receipts_Payable_Change"	"进项税额变动率∶应纳税额变动率"	"2"	"虚开发票嫌疑"	"虚开发票、隐藏销项"
"52"	"VAT"	"增值税"	"Inventory_Cost_Change"	"存货变动率∶销售成本变动率"	"5"	"存货与销售成本对比异常"	"隐藏销项"
"53"	"VAT"	"增值税"	"Inventory_Income_Change"	"存货变动率∶销售收入变动率"	"5"	"存货与销售收入对比异常"	"隐藏销项"
"54"	"VAT"	"增值税"	"Inventory_Money_Turnover"	"存货周转率∶资金周转率"	"5"	"存货与资金周转对比异常"	"隐藏销项"
"55"	"VAT"	"增值税"	"Sales_Taxable_Abnormal"	"纳税人销售额变动率与应纳税额变动率弹性系数异常"	"3"	"销售额变与应纳税额对比异常"	"隐藏销项、虚增进项"
"56"	"VAT"	"增值税"	"Receivable_Output_Change"	"应收账款变动率∶销项税额变动率"	"2"	"销项税额对比应收账款异常"	"隐藏销项"
"57"	"VAT"	"增值税"	"Advance_Inventory_NoAllowance"	"预收账款大于零且存货大于预收账款又无留抵"	"2"	"预收账款与进项税额与和存货对比异常"	"隐藏销项"
"58"	"VAT"	"增值税"	"Input_Higher_Sales"	"进项税额变动率高于销售税额变动率"	"2"	"进项税额对比销项税额异常"	"隐藏销项、虚增进项"
"59"	"VAT"	"增值税"	"Construction_Increase"	"在建工程增加额"	"2"	"在建工程值异常"	"隐藏销项、虚增进项"
"60"	"VAT"	"增值税"	"Long_Term_Analysis"	"长期投资增加额分析"	"2"	"长期投资值异常"	"隐藏销项、虚增进项"
"61"	"VAT"	"增值税"	"Terminal_Sales_Abnormal"	"企业期末预收账款变动率与销售收入变动率弹性系数异常"	"2"	"预收账款与营业收入对比异常"	"隐藏销项、虚增进项"
"62"	"VAT"	"增值税"	"Sales_Tax_Abnormal"	"纳税人销售毛利率变动率与税负率变动率弹性系统异常"	"1"	"销售毛利与税负对比异常"	"隐藏销项、虚增进项"
"63"	"VAT"	"增值税"	"Payable_Input_Change"	"应付账款变动率∶进项税额变动率"	"2"	"进项税额与应付账款对比异常"	"虚增进项"
"64"	"VAT"	"增值税"	"Taxable_Sales_Change"	"应税销售额变动率"	"2"	"应税销售额与应纳税额对比异常"	"虚增进项"
"65"	"CT"	"消费税"	"Other_Payables_Change"	"其他应付款变动额"	"2"	"其他应付值异常"	"隐藏收入"
"66"	"CT"	"消费税"	"Payables_Change"	"应付帐款变动额"	"2"	"应付帐款值异常"	"隐藏收入"
"67"	"CT"	"消费税"	"Operating_Expenses_Change"	"营业外支出变动额"	"2"	"营业外支值异常"	"隐藏收入"
"68"	"CT"	"消费税"	"Long_Investment_Change"	"长期投资变动额"	"2"	"长期投资值异常"	"隐藏收入"
"69"	"ALLT"	"综合"	"Sales_Added_Difference"	"消费税申报收入与增值税申报收入差异"	"2"	"消费税申报收入与增值税申报收入对比异常"	"隐藏收入和销项、虚增成本和进项"
"70"	"ALLT"	"综合"	"Income_Added_Difference"	"所得税申报收入与增值税申报收入差异"	"2"	"所得税申报收入与增值税申报收入对比异常"	"隐藏收入和销项、虚增成本和进项"
"71"	"ALLT"	"综合"	"Long_Zero_Declaration"	"长期零申报"	"2"	"6个月无申报异常"	"隐藏收入和销项、虚增成本和进项"
