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公司购酒发票能否作为财务凭证入账?

公司为业务招待购买了一批白酒并取得了增值税普通发票,财务人员在处理账务时不确定此类支出是否允许计入公司账簿,以及具体的入账科目和税务处理规范是什么。

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促销费是否属于现代服务范畴?

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企业注销时未分配利润如何缴纳个人所得税

在企业注销过程中,若存在未分配利润,个人投资者是否需要缴纳个人所得税?如果需要,应如何计算税款?具体的税务处理流程和依据是什么?

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企业开具增值税普通发票是否需要缴纳税款?

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已有 1 个回答 | 2026-01-27 520 浏览

企业向个人借款利息如何税务处理

企业向个人借款时,支付的利息应如何进行税务和会计处理?具体涉及利息支出的税前扣除条件、发票开具要求、个人所得税代扣代缴以及相关账务处理流程。

已有 1 个回答 | 2026-01-27 395 浏览

个税申报金额必须与工资表完全一致吗?

在申报个人所得税时,是否必须确保个税申报的金额与公司内部制作的工资表上的应发工资金额完全一致?如果不一致,可能会带来哪些税务风险或法律责任?

已有 1 个回答 | 2026-01-27 779 浏览

税控盘服务费280元在主表何处填写

税控盘服务费280元在增值税纳税申报时,应填写在申报主表的哪一栏?

已有 1 个回答 | 2026-01-27 239 浏览

滴滴发票抵扣是否需要实名认证?

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财务软件更换后以前年度损益如何调整

公司计划更换财务软件,在数据迁移过程中,对于原账套中“以前年度损益调整”科目的余额,应如何处理并填入新软件的哪个对应科目或模块?

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公司购酒发票能否作为财务凭证入账?

公司为业务招待购买了一批白酒并取得了增值税普通发票,财务人员在处理账务时不确定此类支出是否允许计入公司账簿,以及具体的入账科目和税务处理规范是什么。

已有 1 个回答 | 2026-01-27 364 浏览

促销费是否属于现代服务范畴?

在会计和税务处理中,促销费是否应归类为现代服务?其具体依据和分类标准是什么?

已有 1 个回答 | 2026-01-27 437 浏览

企业注销时未分配利润如何缴纳个人所得税

在企业注销过程中,若存在未分配利润,个人投资者是否需要缴纳个人所得税?如果需要,应如何计算税款?具体的税务处理流程和依据是什么?

已有 1 个回答 | 2026-01-27 682 浏览

企业开具增值税普通发票是否需要缴纳税款?

企业开具增值税普通发票后,是否需要缴纳相应的税款?

已有 1 个回答 | 2026-01-27 520 浏览

企业向个人借款利息如何税务处理

企业向个人借款时,支付的利息应如何进行税务和会计处理?具体涉及利息支出的税前扣除条件、发票开具要求、个人所得税代扣代缴以及相关账务处理流程。

已有 1 个回答 | 2026-01-27 395 浏览

个税申报金额必须与工资表完全一致吗?

在申报个人所得税时,是否必须确保个税申报的金额与公司内部制作的工资表上的应发工资金额完全一致?如果不一致,可能会带来哪些税务风险或法律责任?

已有 1 个回答 | 2026-01-27 779 浏览

税控盘服务费280元在主表何处填写

税控盘服务费280元在增值税纳税申报时,应填写在申报主表的哪一栏?

已有 1 个回答 | 2026-01-27 239 浏览

滴滴发票抵扣是否需要实名认证?

滴滴发票抵扣是否必须使用乘车人本人的实名信息进行认证和操作?

已有 1 个回答 | 2026-01-27 450 浏览

机械设备租赁费发票填写规范与注意事项

在开具机械设备租赁费发票时,开票内容应如何规范填写?具体包括货物或应税劳务、服务名称栏应填写什么项目,规格型号、单位、数量、单价等栏目是否需要填写以及如何填写,税率和税收分类编码应如何正确选择,以确保发票内容合规、准确。

已有 1 个回答 | 2026-01-27 495 浏览

财务软件更换后以前年度损益如何调整

公司计划更换财务软件,在数据迁移过程中,对于原账套中“以前年度损益调整”科目的余额,应如何处理并填入新软件的哪个对应科目或模块?

已有 1 个回答 | 2026-01-27 247 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)