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工程管理咨询费在土地增值税中可否加计扣除?

在土地增值税清算过程中,企业支付的工程管理咨询费是否可以作为开发成本的一部分,在计算土地增值税时适用加计扣除政策?

已有 1 个回答 | 2026-01-29 254 浏览

企业所得税投资抵免额能否用于抵扣增值税进项税额?

在企业所得税中,投资抵免额是否可以用于抵免增值税的进项税额?

已有 1 个回答 | 2026-01-29 238 浏览

加速折旧的折旧额能否全额税前扣除?

企业在采用加速折旧方法对固定资产计提折旧时,其每年实际计提的折旧额是否可以在计算应纳税所得额时进行全额税前扣除?

已有 1 个回答 | 2026-01-29 226 浏览

研发费用加计扣除范围的具体规定是什么?

根据《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》(财税〔2015〕119号)及后续相关文件的规定,可加计扣除的研究开发费用具体包括哪些范围?例如,人员人工费用、直接投入费用、折旧费用、无形资产摊销等具体包含哪些内容,以及是否存在负面清单或排除项?

已有 1 个回答 | 2026-01-29 231 浏览

框架采购合同印花税计算方法与注意事项

在签订框架采购合同时,如何确定其印花税的计税依据和具体计算方式?

已有 1 个回答 | 2026-01-29 313 浏览

离职补偿金是否应计入工会经费计提基数?

在计算工会经费时,企业是否应将支付给员工的离职补偿金纳入计提基数?

已有 1 个回答 | 2026-01-29 247 浏览

总分机构间调拨固定资产是否需按视同销售处理?

在总分机构之间调拨固定资产时,是否需要按照视同销售进行税务处理?具体涉及哪些税种(如增值税、企业所得税等)的认定?相关税务处理应依据哪些政策规定?

已有 1 个回答 | 2026-01-29 460 浏览

小型企业能否申请开具大额增值税专用发票?

小型企业申请开具大额增值税专用发票时,是否受到其纳税人身份(如小规模纳税人)或经营规模的限制?具体的申请条件、流程以及税务部门对此的审核标准是什么?

已有 1 个回答 | 2026-01-29 344 浏览

哪些纳税人可以申请办理停业登记?

根据《税务登记管理办法》的相关规定,符合特定条件的纳税人,在发生需要暂停经营活动的法定情形时,可以向主管税务机关申请办理停业登记。请问具体是哪些类型的纳税人具备申请办理停业的资格?

已有 1 个回答 | 2026-01-29 243 浏览

跨县区税务登记重办所需材料清单

跨县区经营的企业,因业务拓展需要将税务登记迁移至新县区,请问在申请重新办理税务登记时,具体需要准备并提交哪些材料或文件?

已有 1 个回答 | 2026-01-29 281 浏览
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工程管理咨询费在土地增值税中可否加计扣除?

在土地增值税清算过程中,企业支付的工程管理咨询费是否可以作为开发成本的一部分,在计算土地增值税时适用加计扣除政策?

已有 1 个回答 | 2026-01-29 254 浏览

企业所得税投资抵免额能否用于抵扣增值税进项税额?

在企业所得税中,投资抵免额是否可以用于抵免增值税的进项税额?

已有 1 个回答 | 2026-01-29 238 浏览

加速折旧的折旧额能否全额税前扣除?

企业在采用加速折旧方法对固定资产计提折旧时,其每年实际计提的折旧额是否可以在计算应纳税所得额时进行全额税前扣除?

已有 1 个回答 | 2026-01-29 226 浏览

研发费用加计扣除范围的具体规定是什么?

根据《财政部 国家税务总局 科技部关于完善研究开发费用税前加计扣除政策的通知》(财税〔2015〕119号)及后续相关文件的规定,可加计扣除的研究开发费用具体包括哪些范围?例如,人员人工费用、直接投入费用、折旧费用、无形资产摊销等具体包含哪些内容,以及是否存在负面清单或排除项?

已有 1 个回答 | 2026-01-29 231 浏览

框架采购合同印花税计算方法与注意事项

在签订框架采购合同时,如何确定其印花税的计税依据和具体计算方式?

已有 1 个回答 | 2026-01-29 313 浏览

离职补偿金是否应计入工会经费计提基数?

在计算工会经费时,企业是否应将支付给员工的离职补偿金纳入计提基数?

已有 1 个回答 | 2026-01-29 247 浏览

总分机构间调拨固定资产是否需按视同销售处理?

在总分机构之间调拨固定资产时,是否需要按照视同销售进行税务处理?具体涉及哪些税种(如增值税、企业所得税等)的认定?相关税务处理应依据哪些政策规定?

已有 1 个回答 | 2026-01-29 460 浏览

小型企业能否申请开具大额增值税专用发票?

小型企业申请开具大额增值税专用发票时,是否受到其纳税人身份(如小规模纳税人)或经营规模的限制?具体的申请条件、流程以及税务部门对此的审核标准是什么?

已有 1 个回答 | 2026-01-29 344 浏览

哪些纳税人可以申请办理停业登记?

根据《税务登记管理办法》的相关规定,符合特定条件的纳税人,在发生需要暂停经营活动的法定情形时,可以向主管税务机关申请办理停业登记。请问具体是哪些类型的纳税人具备申请办理停业的资格?

已有 1 个回答 | 2026-01-29 243 浏览

跨县区税务登记重办所需材料清单

跨县区经营的企业,因业务拓展需要将税务登记迁移至新县区,请问在申请重新办理税务登记时,具体需要准备并提交哪些材料或文件?

已有 1 个回答 | 2026-01-29 281 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)