<table border="1" width="300px" height="100px">
<caption>表格标题</caption>
<tr>
<td rowspan="20">一,计税依据</td>
<td rowspan="2">项目</td>
<td rowspan="2">栏次</td>
<td colspan="2">本期数</td>
<td colspan="2">本年累计</td>
</tr>
<tr>
<td>货物及劳务</td>
<td>服务不动产和无形资产</td>
<td>货物及劳务</td>
<td>服务不动产和无形资产</td>
</tr>
<tr>
<td>货物及劳务</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</table>