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失控发票能否作为进项税额抵扣?

在税务实践中,企业有时会取得因销售方走逃、失联等原因被税务机关认定为“失控”的增值税专用发票。财务人员面临此类发票时,常不确定其进项税额能否继续申报抵扣,以及应如何进行后续的税务处理。这直接关系到企业的税务合规与成本,需要明确相关法规的具体规定与操作指引。

已有 1 个回答 | 2026-01-29 194 浏览

两处工资收入如何合并申报个人所得税?

个人从两处任职单位取得工资薪金收入,在办理个人所得税综合所得年度汇算清缴时,应如何合并计算并申报纳税?具体操作流程和注意事项有哪些?

已有 1 个回答 | 2026-01-29 758 浏览

远期汇票的付款时间通常如何规定?

远期汇票的付款时间具体可以如何规定?

已有 1 个回答 | 2026-01-29 326 浏览

收据和发票的区别是什么?

收据和发票都是购物或交易后获得的凭证,但很多人不清楚它们的具体区别。请问收据和发票在定义、法律效力、用途和包含内容上有哪些主要不同?

已有 1 个回答 | 2026-01-29 411 浏览

单位外汇账户具体分为哪些类别?

单位外汇账户具体有哪些分类?

已有 1 个回答 | 2026-01-29 186 浏览

哪些账户可以免除对账流程?

在银行或企业财务对账工作中,哪些类型的账户可以按照制度规定或常规操作,免于纳入定期对账的范围?

已有 1 个回答 | 2026-01-29 169 浏览

会计人员审核原始凭证的主要依据是什么?

在会计工作中,审核原始凭证是确保财务信息真实、合法、准确的重要环节。会计人员需要依据明确的标准和规定来执行此项审核。请问,会计人员在审核原始凭证时,具体应根据哪些核心原则、法律法规或业务要求来进行?这些依据主要包括哪几个关键方面?

已有 1 个回答 | 2026-01-29 171 浏览

活页明细分类账的装订步骤是什么?

活页明细分类账的装订步骤是什么?需要哪些具体工具和材料?在装订过程中有哪些注意事项以确保账页牢固且便于翻阅?

已有 1 个回答 | 2026-01-29 197 浏览

现金日记账需要每年更换吗?

现金日记账是否需要每年更换新的账本,还是可以跨年度连续使用?

已有 1 个回答 | 2026-01-29 210 浏览

在建工程明细账簿应包含哪些登记内容?

在建工程明细账簿应登记哪些具体科目和内容?

已有 1 个回答 | 2026-01-29 220 浏览
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失控发票能否作为进项税额抵扣?

在税务实践中,企业有时会取得因销售方走逃、失联等原因被税务机关认定为“失控”的增值税专用发票。财务人员面临此类发票时,常不确定其进项税额能否继续申报抵扣,以及应如何进行后续的税务处理。这直接关系到企业的税务合规与成本,需要明确相关法规的具体规定与操作指引。

已有 1 个回答 | 2026-01-29 194 浏览

两处工资收入如何合并申报个人所得税?

个人从两处任职单位取得工资薪金收入,在办理个人所得税综合所得年度汇算清缴时,应如何合并计算并申报纳税?具体操作流程和注意事项有哪些?

已有 1 个回答 | 2026-01-29 758 浏览

远期汇票的付款时间通常如何规定?

远期汇票的付款时间具体可以如何规定?

已有 1 个回答 | 2026-01-29 326 浏览

收据和发票的区别是什么?

收据和发票都是购物或交易后获得的凭证,但很多人不清楚它们的具体区别。请问收据和发票在定义、法律效力、用途和包含内容上有哪些主要不同?

已有 1 个回答 | 2026-01-29 411 浏览

单位外汇账户具体分为哪些类别?

单位外汇账户具体有哪些分类?

已有 1 个回答 | 2026-01-29 186 浏览

哪些账户可以免除对账流程?

在银行或企业财务对账工作中,哪些类型的账户可以按照制度规定或常规操作,免于纳入定期对账的范围?

已有 1 个回答 | 2026-01-29 169 浏览

会计人员审核原始凭证的主要依据是什么?

在会计工作中,审核原始凭证是确保财务信息真实、合法、准确的重要环节。会计人员需要依据明确的标准和规定来执行此项审核。请问,会计人员在审核原始凭证时,具体应根据哪些核心原则、法律法规或业务要求来进行?这些依据主要包括哪几个关键方面?

已有 1 个回答 | 2026-01-29 171 浏览

活页明细分类账的装订步骤是什么?

活页明细分类账的装订步骤是什么?需要哪些具体工具和材料?在装订过程中有哪些注意事项以确保账页牢固且便于翻阅?

已有 1 个回答 | 2026-01-29 197 浏览

现金日记账需要每年更换吗?

现金日记账是否需要每年更换新的账本,还是可以跨年度连续使用?

已有 1 个回答 | 2026-01-29 210 浏览

在建工程明细账簿应包含哪些登记内容?

在建工程明细账簿应登记哪些具体科目和内容?

已有 1 个回答 | 2026-01-29 220 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)