（二）按照其他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；
On Saturday January 24, Duncan Ferguson walked into the Winslow Hotel pub on Goodison Road and handed licensee Dave Bond £1,000 to put behind the bar. Ferguson, the former Everton centre-forward, was there because the Winslow, 140 years old and standing in the shadow of Goodison Park’s towering Main Stand, was closing. Eight months after Everton’s men left Goodison, this was another farewell party and Ferguson had turned up to say goodbye. “It was a brilliant gesture,” said Bond.，这一点在safew官方下载中也有详细论述
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这一环节的优势十分突出，技术垄断性强、行业集中度高，现金流稳定，风险相对较低——无论下游“淘金客”成败，都离不开硬件工具的支撑。但风险同样不容忽视：技术迭代可能颠覆现有硬件需求，且过度依赖资本循环，若下游融资断裂，订单规模或将大幅缩水。