（一）是本案当事人或者当事人的近亲属的；
增值税法第二十二条第三项所称非正常损失项目，包括：
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Scotland (11pts) The script has previously been a familiar one. Bask in the rosy glow of beating England, only to come crashing to earth in their next game. This time, finally, they have broken that pattern and still have their destiny in their own hands. France are due an off day and do not always prosper at Murrayfield while, before last Saturday afternoon, more than a few people would have backed them to cause problems in Dublin on the final weekend. The message will be simple: attack as smartly and accurately as they did in their Calcutta Cup fever dream and maintain the defensive organisation that has so far enabled them to concede just six tries in three games. And, of course, keep Finn Russell fit. The quick‑thinking restart that helped to bail his team out against Wales was merely the latest example of his whirring creative brain. A shoutout, too, for Kyle Steyn and Rory Darge who lead the way, respectively, for defenders beaten and turnovers won in this year’s championship.
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