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在企业年会聚餐中发生的相关费用，是否可以在企业所得税税前扣除？具体扣除标准、条件和限制是什么？
我公司员工因工伤住院治疗，期间发生的伙食费用只有收款收据而没有正式发票。请问这部分支出是否可以在企业所得税税前扣除？
在土地一级整理业务中，企业取得的收入应如何确认企业所得税的应税收入？具体应适用何种税收政策或规定？相关的成本应如何归集与扣除？
在计算企业所得税应纳税所得额时，企业持有的交易性金融资产等以公允价值计量的投资，其资产负债表日的公允价值变动所产生的损益，是否应当计入当期的收入总额并计算缴纳企业所得税？
在企业经营活动中，有时会向个人租赁车辆用于业务需要，并因此产生相应的汽油费用。请问，这类因租赁个人车辆而发生的汽油费支出，是否可以在企业所得税前进行扣除？需要满足哪些条件或提供哪些凭证？
根据《企业所得税法实施条例》第六十七条规定，企业外购的软件，凡符合固定资产或无形资产确认条件的，可以按照固定资产或无形资产进行核算。其折旧或摊销年限最短为2年。
农村信用社在进行同业拆出业务时，是否可以将该业务产生的资金用于提取或补充贷款损失准备？相关的会计处理和监管规定是怎样的？
劳务派遣人员的奖金是否应当计入用人单位的工资总额基数？
在箱包制造业中，销售箱包所涉及的增值税、企业所得税等综合税负，最低可以达到多少？是否有合法的税收优惠政策或特定区域政策可以帮助降低税负？
我公司主要从事建筑装饰业务，同时也会销售部分装饰材料。在签订合同时，有时会将设计、施工劳务和材料销售合并为一个总价进行报价和结算。请问，对于这种以提供建筑装饰服务为主、附带销售材料的混合销售行为，在账务处理上应如何区分服务收入和货物销售收入？具体应依据什么原则或标准来划分收入金额？相关的增值税和企业所得税处理分别有哪些规定和注意事项？
在企业年会聚餐中发生的相关费用，是否可以在企业所得税税前扣除？具体扣除标准、条件和限制是什么？
我公司员工因工伤住院治疗，期间发生的伙食费用只有收款收据而没有正式发票。请问这部分支出是否可以在企业所得税税前扣除？
在土地一级整理业务中，企业取得的收入应如何确认企业所得税的应税收入？具体应适用何种税收政策或规定？相关的成本应如何归集与扣除？
在计算企业所得税应纳税所得额时，企业持有的交易性金融资产等以公允价值计量的投资，其资产负债表日的公允价值变动所产生的损益，是否应当计入当期的收入总额并计算缴纳企业所得税？
在企业经营活动中，有时会向个人租赁车辆用于业务需要，并因此产生相应的汽油费用。请问，这类因租赁个人车辆而发生的汽油费支出，是否可以在企业所得税前进行扣除？需要满足哪些条件或提供哪些凭证？
根据《企业所得税法实施条例》第六十七条规定，企业外购的软件，凡符合固定资产或无形资产确认条件的，可以按照固定资产或无形资产进行核算。其折旧或摊销年限最短为2年。
农村信用社在进行同业拆出业务时，是否可以将该业务产生的资金用于提取或补充贷款损失准备？相关的会计处理和监管规定是怎样的？
劳务派遣人员的奖金是否应当计入用人单位的工资总额基数？
在箱包制造业中，销售箱包所涉及的增值税、企业所得税等综合税负，最低可以达到多少？是否有合法的税收优惠政策或特定区域政策可以帮助降低税负？
我公司主要从事建筑装饰业务，同时也会销售部分装饰材料。在签订合同时，有时会将设计、施工劳务和材料销售合并为一个总价进行报价和结算。请问，对于这种以提供建筑装饰服务为主、附带销售材料的混合销售行为，在账务处理上应如何区分服务收入和货物销售收入？具体应依据什么原则或标准来划分收入金额？相关的增值税和企业所得税处理分别有哪些规定和注意事项？
rightAd [in template "wenda/qa_list.ftl" at line 205, column 79]
----
FTL stack trace ("~" means nesting-related):
- Failed at: ${rightAd.imageAlt!} [in template "wenda/qa_list.ftl" at line 205, column 77]
----
Java stack trace (for programmers):
----
freemarker.core.NonHashException: [... Exception message was already printed; see it above ...]
at freemarker.core.Dot._eval(Dot.java:48)
at freemarker.core.Expression.eval(Expression.java:101)
at freemarker.core.DefaultToExpression._eval(DefaultToExpression.java:96)
at freemarker.core.Expression.eval(Expression.java:101)
at freemarker.core.DollarVariable.calculateInterpolatedStringOrMarkup(DollarVariable.java:100)
at freemarker.core.DollarVariable.accept(DollarVariable.java:63)
at freemarker.core.Environment.visit(Environment.java:370)
at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:321)
at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271)
at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:244)
at freemarker.core.Environment.visitIteratorBlock(Environment.java:644)
at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:108)
at freemarker.core.IteratorBlock.accept(IteratorBlock.java:94)
at freemarker.core.Environment.visit(Environment.java:334)
at freemarker.core.Environment.visit(Environment.java:340)
at freemarker.core.Environment.visit(Environment.java:340)
at freemarker.core.Environment.process(Environment.java:313)
at freemarker.template.Template.process(Template.java:383)
at org.springframework.web.servlet.view.freemarker.FreeMarkerView.processTemplate(FreeMarkerView.java:391)
at org.springframework.web.servlet.view.freemarker.FreeMarkerView.doRender(FreeMarkerView.java:304)
at org.springframework.web.servlet.view.freemarker.FreeMarkerView.renderMergedTemplateModel(FreeMarkerView.java:255)
at org.springframework.web.servlet.view.AbstractTemplateView.renderMergedOutputModel(AbstractTemplateView.java:179)
at org.springframework.web.servlet.view.AbstractView.render(AbstractView.java:316)
at org.springframework.web.servlet.DispatcherServlet.render(DispatcherServlet.java:1373)
at org.springframework.web.servlet.DispatcherServlet.processDispatchResult(DispatcherServlet.java:1118)
at org.springframework.web.servlet.DispatcherServlet.doDispatch(DispatcherServlet.java:1057)
at org.springframework.web.servlet.DispatcherServlet.doService(DispatcherServlet.java:943)
at org.springframework.web.servlet.FrameworkServlet.processRequest(FrameworkServlet.java:1006)
at org.springframework.web.servlet.FrameworkServlet.doGet(FrameworkServlet.java:898)
at javax.servlet.http.HttpServlet.service(HttpServlet.java:626)
at org.springframework.web.servlet.FrameworkServlet.service(FrameworkServlet.java:883)
at javax.servlet.http.HttpServlet.service(HttpServlet.java:733)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:231)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:53)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:61)
at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108)
at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137)
at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125)
at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66)
at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108)
at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137)
at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125)
at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66)
at org.apache.shiro.web.servlet.AbstractShiroFilter.executeChain(AbstractShiroFilter.java:450)
at org.apache.shiro.web.servlet.AbstractShiroFilter$1.call(AbstractShiroFilter.java:365)
at org.apache.shiro.subject.support.SubjectCallable.doCall(SubjectCallable.java:90)
at org.apache.shiro.subject.support.SubjectCallable.call(SubjectCallable.java:83)
at org.apache.shiro.subject.support.DelegatingSubject.execute(DelegatingSubject.java:387)
at org.apache.shiro.web.servlet.AbstractShiroFilter.doFilterInternal(AbstractShiroFilter.java:362)
at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.springframework.web.filter.CorsFilter.doFilterInternal(CorsFilter.java:92)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at com.alibaba.druid.support.http.WebStatFilter.doFilter(WebStatFilter.java:124)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.springframework.boot.actuate.web.trace.servlet.HttpTraceFilter.doFilterInternal(HttpTraceFilter.java:88)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.springframework.web.filter.RequestContextFilter.doFilterInternal(RequestContextFilter.java:100)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.springframework.web.filter.FormContentFilter.doFilterInternal(FormContentFilter.java:93)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.springframework.boot.actuate.metrics.web.servlet.WebMvcMetricsFilter.doFilterInternal(WebMvcMetricsFilter.java:93)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:201)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:119)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:193)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:166)
at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:202)
at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:97)
at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:542)
at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:143)
at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:92)
at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:78)
at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:343)
at org.apache.coyote.http11.Http11Processor.service(Http11Processor.java:374)
at org.apache.coyote.AbstractProcessorLight.process(AbstractProcessorLight.java:65)
at org.apache.coyote.AbstractProtocol$ConnectionHandler.process(AbstractProtocol.java:868)
at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.doRun(NioEndpoint.java:1590)
at org.apache.tomcat.util.net.SocketProcessorBase.run(SocketProcessorBase.java:49)
at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1149)
at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:624)
at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61)
at java.lang.Thread.run(Thread.java:748)