deductible items造句怎么写

Taxpayers constructing ordinary standard residences for sale, where the appreciation amount does not exceed 20% of the sum of deductible items;

Providing false sums of deductible items;

The appreciation amount shall be the balance of proceeds received by the taxpayer on the transfer of real estate, after deducting the sum of deductible items as prescribed in article 6 of these Regulations.