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在企业安置残疾人就业并享受工资加计扣除税收优惠时，该加计扣除的计算基数是否包含企业为残疾人职工缴纳的社会保险费和住房公积金部分？
企业在办理出口退税业务时，收到税务机关退还的出口退税款。请问，这部分退税款是否需要计入企业收入总额，并缴纳企业所得税？
企业员工因个人原因自行前往医疗机构进行体检，并取得相应医疗费用票据。此类非企业统一组织的体检费用，员工在计算个人所得税时是否允许作为专项附加扣除或其他税前扣除项目进行申报？
我公司出租一套商业房产，与承租方签订三年期租赁合同，约定租赁期开始日一次性收取全部租金36万元。请问在会计处理和税务申报时，应如何确认该笔收入？是应在收款当期一次性确认，还是需要在租赁期内分期均匀确认？具体的会计准则和税法依据是什么？
我公司属于核定征收企业，请问应在什么时间前往国税部门办理企业所得税征收方式鉴定工作？具体办理流程和所需材料有哪些？
工资收入未达到个税起征点，但个人希望主动缴纳一部分个人所得税，应如何计算应纳税额？
个人独资企业在银行开立对公账户后，具体需要在多长时间内办理税务申报？这个时间期限是否有统一规定？办理税务申报的具体流程和需要准备的材料有哪些？如果未按时申报会有什么后果？
个人在满足特定条件时，是否可以申请不提取其住房公积金账户中的部分资金？
在会计实务中，关于房租支出的资产属性存在不同理解。部分观点认为预付的长期房租符合资产定义，应确认为资产；而反对观点则认为其不符合无形资产的具体标准。需要明确房租在财务报表中的正确分类及其理论依据。
公司为员工发放的实物福利，例如节日礼品、生活用品等，在会计处理上应当计入什么费用科目？具体的账务处理分录是怎样的？这部分支出在税务上又该如何处理，是否涉及个人所得税？
在企业安置残疾人就业并享受工资加计扣除税收优惠时，该加计扣除的计算基数是否包含企业为残疾人职工缴纳的社会保险费和住房公积金部分？
企业在办理出口退税业务时，收到税务机关退还的出口退税款。请问，这部分退税款是否需要计入企业收入总额，并缴纳企业所得税？
企业员工因个人原因自行前往医疗机构进行体检，并取得相应医疗费用票据。此类非企业统一组织的体检费用，员工在计算个人所得税时是否允许作为专项附加扣除或其他税前扣除项目进行申报？
我公司出租一套商业房产，与承租方签订三年期租赁合同，约定租赁期开始日一次性收取全部租金36万元。请问在会计处理和税务申报时，应如何确认该笔收入？是应在收款当期一次性确认，还是需要在租赁期内分期均匀确认？具体的会计准则和税法依据是什么？
我公司属于核定征收企业，请问应在什么时间前往国税部门办理企业所得税征收方式鉴定工作？具体办理流程和所需材料有哪些？
工资收入未达到个税起征点，但个人希望主动缴纳一部分个人所得税，应如何计算应纳税额？
个人独资企业在银行开立对公账户后，具体需要在多长时间内办理税务申报？这个时间期限是否有统一规定？办理税务申报的具体流程和需要准备的材料有哪些？如果未按时申报会有什么后果？
个人在满足特定条件时，是否可以申请不提取其住房公积金账户中的部分资金？
在会计实务中，关于房租支出的资产属性存在不同理解。部分观点认为预付的长期房租符合资产定义，应确认为资产；而反对观点则认为其不符合无形资产的具体标准。需要明确房租在财务报表中的正确分类及其理论依据。
公司为员工发放的实物福利，例如节日礼品、生活用品等，在会计处理上应当计入什么费用科目？具体的账务处理分录是怎样的？这部分支出在税务上又该如何处理，是否涉及个人所得税？
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)