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新版季度所得税报表填写指南

新版季度所得税报表的填报步骤不明确,具体包括收入、成本、费用等项目的填写位置,以及最新政策变化(如扣除标准调整)如何应用。同时不清楚申报截止日期和网上申报系统的具体操作流程。

已有 1 个回答 | 2026-02-05 238 浏览

招待费进项税能否抵扣?

在企业的日常经营活动中,经常会发生业务招待支出,并取得相应的增值税专用发票。请问,因业务招待所产生的进项税额,是否允许从销项税额中抵扣?相关的税法规定和具体操作要求是什么?

已有 1 个回答 | 2026-02-05 277 浏览

房地产土地增值税预缴计算方法是什么?

房地产企业在预售阶段,如何计算和预缴土地增值税?具体的预缴依据、税率或征收率是多少?预缴税款时需提交哪些材料?预缴的时限和申报流程有什么规定?如果未按规定预缴,会面临什么后果?

已有 1 个回答 | 2026-02-05 40 浏览

开票金额与收入金额不一致如何申报

在增值税申报过程中,发现当期开具发票的总金额与实际确认的会计收入金额存在差异,应如何准确填写增值税及企业所得税申报表?

已有 1 个回答 | 2026-02-05 96 浏览

进货无进项发票能否开具销项发票?

公司进货时未取得供应商开具的进项发票,是否可以向我的客户正常开具销项发票?这会引发哪些税务风险?

已有 1 个回答 | 2026-02-05 224 浏览

软件企业即征即退政策的具体条件是什么?

软件企业申请增值税即征即退的具体条件和流程是什么?

已有 1 个回答 | 2026-02-05 51 浏览

长期股权投资转让是否需缴纳增值税?

转让长期股权投资是否需要缴纳增值税?

已有 1 个回答 | 2026-02-05 53 浏览

电子汇票背书转让后能否撤销?

在电子商业汇票系统中,持票人通过背书方式将票据权利转让给后手后,该背书行为是否允许单方面撤销?若背书人因操作失误或受欺诈等原因错误背书,是否有权申请撤回该转让记录?相关法律依据和票据交易平台的实务规则对此如何规定?

已有 1 个回答 | 2026-02-05 72 浏览

车船使用税的计税依据是什么?

车船使用税的计税依据具体包括哪些方面?不同车辆和船舶的计税标准如何确定?

已有 1 个回答 | 2026-02-05 94 浏览

车票进项税能否享受加计扣除政策?

根据现行增值税政策,企业员工因公出差取得的火车票、飞机票等国内旅客运输服务票据,其进项税额允许从销项税额中抵扣。请问,此类车票对应的进项税额,在满足增值税加计抵减政策条件的情况下,是否可以作为加计抵减的基数,适用加计抵减政策进行额外抵扣?

已有 1 个回答 | 2026-02-05 62 浏览
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新版季度所得税报表填写指南

新版季度所得税报表的填报步骤不明确,具体包括收入、成本、费用等项目的填写位置,以及最新政策变化(如扣除标准调整)如何应用。同时不清楚申报截止日期和网上申报系统的具体操作流程。

已有 1 个回答 | 2026-02-05 238 浏览

招待费进项税能否抵扣?

在企业的日常经营活动中,经常会发生业务招待支出,并取得相应的增值税专用发票。请问,因业务招待所产生的进项税额,是否允许从销项税额中抵扣?相关的税法规定和具体操作要求是什么?

已有 1 个回答 | 2026-02-05 277 浏览

房地产土地增值税预缴计算方法是什么?

房地产企业在预售阶段,如何计算和预缴土地增值税?具体的预缴依据、税率或征收率是多少?预缴税款时需提交哪些材料?预缴的时限和申报流程有什么规定?如果未按规定预缴,会面临什么后果?

已有 1 个回答 | 2026-02-05 40 浏览

开票金额与收入金额不一致如何申报

在增值税申报过程中,发现当期开具发票的总金额与实际确认的会计收入金额存在差异,应如何准确填写增值税及企业所得税申报表?

已有 1 个回答 | 2026-02-05 96 浏览

进货无进项发票能否开具销项发票?

公司进货时未取得供应商开具的进项发票,是否可以向我的客户正常开具销项发票?这会引发哪些税务风险?

已有 1 个回答 | 2026-02-05 224 浏览

软件企业即征即退政策的具体条件是什么?

软件企业申请增值税即征即退的具体条件和流程是什么?

已有 1 个回答 | 2026-02-05 51 浏览

长期股权投资转让是否需缴纳增值税?

转让长期股权投资是否需要缴纳增值税?

已有 1 个回答 | 2026-02-05 53 浏览

电子汇票背书转让后能否撤销?

在电子商业汇票系统中,持票人通过背书方式将票据权利转让给后手后,该背书行为是否允许单方面撤销?若背书人因操作失误或受欺诈等原因错误背书,是否有权申请撤回该转让记录?相关法律依据和票据交易平台的实务规则对此如何规定?

已有 1 个回答 | 2026-02-05 72 浏览

车船使用税的计税依据是什么?

车船使用税的计税依据具体包括哪些方面?不同车辆和船舶的计税标准如何确定?

已有 1 个回答 | 2026-02-05 94 浏览

车票进项税能否享受加计扣除政策?

根据现行增值税政策,企业员工因公出差取得的火车票、飞机票等国内旅客运输服务票据,其进项税额允许从销项税额中抵扣。请问,此类车票对应的进项税额,在满足增值税加计抵减政策条件的情况下,是否可以作为加计抵减的基数,适用加计抵减政策进行额外抵扣?

已有 1 个回答 | 2026-02-05 62 浏览
FreeMarker template error (DEBUG mode; use RETHROW in production!):
For 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)