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增值税普通发票卷票是否仍可继续使用?

根据国家税务总局公告,增值税普通发票卷票已逐步停止使用。请问目前是否还能继续使用这种发票进行报销或记账?如果不能,应该如何处理手中剩余的卷票?

已有 1 个回答 | 2026-01-27 307 浏览

增值税留抵税额如何进行账务处理?

在增值税留抵税额的账务处理中,当企业出现进项税额大于销项税额形成留抵税额时,应如何进行正确的会计分录记录?后续实际抵扣或收到留抵退税时,具体的账务处理步骤又是怎样的?

已有 1 个回答 | 2026-01-27 265 浏览

增值税减免后附加税还需计提吗?

在享受增值税减免政策时,是否需要同时计提并缴纳对应的城市维护建设税、教育费附加等附加税费?

已有 1 个回答 | 2026-01-27 237 浏览

如何判断企业是否需要缴纳水利基金?

水利基金的缴纳标准不明确,个人或企业如何根据自身情况判断是否需要缴纳水利基金?具体依据哪些法律法规和政策文件?不同地区是否存在差异?

已有 1 个回答 | 2026-01-27 193 浏览

车辆购置税账务处理的具体步骤是什么?

公司新购入一辆商务用车,已缴纳车辆购置税并取得完税证明。请问在会计处理中,这笔车辆购置税应计入哪个会计科目?是直接计入车辆固定资产原值,还是作为管理费用或税金及附加单独列支?具体的记账凭证应如何编制?

已有 1 个回答 | 2026-01-27 560 浏览

餐饮发票应开具普通发票还是专用发票?

餐饮发票通常分为普通发票和专用发票两种类型,具体使用哪种发票取决于商家的纳税人资格以及消费者的需求。普通发票适用于一般消费者,而专用发票则主要用于企业进行增值税抵扣。在实际消费中,消费者应如何区分和选择这两种发票?商家在开具发票时有哪些具体规定和注意事项?

已有 1 个回答 | 2026-01-27 1127 浏览

哪些会计科目不允许出现贷方余额?

在会计实务中,哪些会计科目在期末结账时通常不允许出现贷方余额,如果出现贷方余额可能意味着什么账务处理问题?

已有 1 个回答 | 2026-01-27 188 浏览

用友软件中以前年度损益调整如何影响期初未分配利润

在操作用友软件时,如何通过“以前年度损益调整”科目来调整报表中的“期初未分配利润”?具体操作步骤和涉及的会计凭证处理是怎样的?

已有 1 个回答 | 2026-01-27 296 浏览

请假期间工资应如何计算与发放?

在计算应发工资时,是否需要将员工请假期间的扣款金额纳入应发工资的核算范围?

已有 1 个回答 | 2026-01-27 399 浏览

一般纳税人差额征税的申报流程是什么?

一般纳税人企业在采用差额征税方式时,应如何计算应纳税额并填写增值税申报表?具体操作流程和表内栏次填写规则是什么?哪些行业适用差额征税政策?在申报过程中需要注意哪些关键事项?

已有 1 个回答 | 2026-01-27 390 浏览
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增值税普通发票卷票是否仍可继续使用?

根据国家税务总局公告,增值税普通发票卷票已逐步停止使用。请问目前是否还能继续使用这种发票进行报销或记账?如果不能,应该如何处理手中剩余的卷票?

已有 1 个回答 | 2026-01-27 307 浏览

增值税留抵税额如何进行账务处理?

在增值税留抵税额的账务处理中,当企业出现进项税额大于销项税额形成留抵税额时,应如何进行正确的会计分录记录?后续实际抵扣或收到留抵退税时,具体的账务处理步骤又是怎样的?

已有 1 个回答 | 2026-01-27 265 浏览

增值税减免后附加税还需计提吗?

在享受增值税减免政策时,是否需要同时计提并缴纳对应的城市维护建设税、教育费附加等附加税费?

已有 1 个回答 | 2026-01-27 237 浏览

如何判断企业是否需要缴纳水利基金?

水利基金的缴纳标准不明确,个人或企业如何根据自身情况判断是否需要缴纳水利基金?具体依据哪些法律法规和政策文件?不同地区是否存在差异?

已有 1 个回答 | 2026-01-27 193 浏览

车辆购置税账务处理的具体步骤是什么?

公司新购入一辆商务用车,已缴纳车辆购置税并取得完税证明。请问在会计处理中,这笔车辆购置税应计入哪个会计科目?是直接计入车辆固定资产原值,还是作为管理费用或税金及附加单独列支?具体的记账凭证应如何编制?

已有 1 个回答 | 2026-01-27 560 浏览

餐饮发票应开具普通发票还是专用发票?

餐饮发票通常分为普通发票和专用发票两种类型,具体使用哪种发票取决于商家的纳税人资格以及消费者的需求。普通发票适用于一般消费者,而专用发票则主要用于企业进行增值税抵扣。在实际消费中,消费者应如何区分和选择这两种发票?商家在开具发票时有哪些具体规定和注意事项?

已有 1 个回答 | 2026-01-27 1127 浏览

哪些会计科目不允许出现贷方余额?

在会计实务中,哪些会计科目在期末结账时通常不允许出现贷方余额,如果出现贷方余额可能意味着什么账务处理问题?

已有 1 个回答 | 2026-01-27 188 浏览

用友软件中以前年度损益调整如何影响期初未分配利润

在操作用友软件时,如何通过“以前年度损益调整”科目来调整报表中的“期初未分配利润”?具体操作步骤和涉及的会计凭证处理是怎样的?

已有 1 个回答 | 2026-01-27 296 浏览

请假期间工资应如何计算与发放?

在计算应发工资时,是否需要将员工请假期间的扣款金额纳入应发工资的核算范围?

已有 1 个回答 | 2026-01-27 399 浏览

一般纳税人差额征税的申报流程是什么?

一般纳税人企业在采用差额征税方式时,应如何计算应纳税额并填写增值税申报表?具体操作流程和表内栏次填写规则是什么?哪些行业适用差额征税政策?在申报过程中需要注意哪些关键事项?

已有 1 个回答 | 2026-01-27 390 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)