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小规模农产品自产自销水果的会计分录如何处理?

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补习学校收入是否需缴纳所得税?

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补提以前年度费用是否需调整所得税?

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已有 1 个回答 | 2026-01-27 425 浏览

工程款补付应计入哪个会计科目?

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租个人房屋办公的物业费如何入账

公司租赁个人房屋用于办公,每月向房东支付包含物业费的租金。现需单独核算物业费支出,应将其计入哪个会计科目?是否需要取得物业费发票作为税前扣除凭证?

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总公司将一笔资金转入子公司账户,作为对子公司的投资款。请问总公司与子公司分别应如何进行账务处理?需要具体会计分录及凭证附件要求。

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专票小数点后两位未显示能否认证抵扣

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过路费能否用于增值税抵扣?

在计算增值税应纳税额时,企业支付的经营性道路、桥梁、隧道过路费所取得的通行费发票,其进项税额是否允许从销项税额中抵扣?如果可以抵扣,具体的抵扣税率或计算方法是怎样的?需要符合哪些条件和凭证要求?

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广告公司收到专票后如何计入成本

我公司是一家广告公司,近期收到供应商开具的增值税专用发票。请问在会计和税务处理上,应如何正确地将这些专票计入公司成本?具体的入账科目、抵扣流程以及需要注意的税务要点是什么?

已有 1 个回答 | 2026-01-27 250 浏览
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小规模农产品自产自销水果的会计分录如何处理?

小规模纳税人农户销售自产水果时,如何编制会计分录?具体涉及自产水果成本的归集(如种植过程中发生的种子、化肥、人工等费用)、成熟采摘后入库的账务处理、对外销售时收入确认与成本结转,以及相关税费(如增值税、企业所得税)的计提与缴纳分录。请提供一套完整的会计分录示例。

已有 1 个回答 | 2026-01-27 327 浏览

补习学校收入是否需缴纳所得税?

补习学校取得的收入是否需要申报纳税?如果需要,应按照什么税目和税率缴纳?有哪些具体的税收政策和规定需要遵守?

已有 1 个回答 | 2026-01-27 167 浏览

补提以前年度费用是否需调整所得税?

企业在处理以前年度费用补提时,是否可以在企业所得税汇算清缴中不进行纳税调整,直接按补提后的金额进行税前扣除?

已有 1 个回答 | 2026-01-27 425 浏览

工程款补付应计入哪个会计科目?

在会计处理中,补付的工程款应当计入哪个会计科目?

已有 1 个回答 | 2026-01-27 228 浏览

租个人房屋办公的物业费如何入账

公司租赁个人房屋用于办公,每月向房东支付包含物业费的租金。现需单独核算物业费支出,应将其计入哪个会计科目?是否需要取得物业费发票作为税前扣除凭证?

已有 1 个回答 | 2026-01-27 321 浏览

子公司接收总公司投资款的账务处理方法

总公司将一笔资金转入子公司账户,作为对子公司的投资款。请问总公司与子公司分别应如何进行账务处理?需要具体会计分录及凭证附件要求。

已有 1 个回答 | 2026-01-27 188 浏览

咨询费应归入哪个增值税税目?

咨询费在商品和服务税收分类中应归属于哪个具体税目?

已有 1 个回答 | 2026-01-27 434 浏览

专票小数点后两位未显示能否认证抵扣

增值税专用发票上金额和税额的小数点后两位数字未打印或显示不清晰,导致票面数字与机器读取的密文信息可能不一致。这种情况是否会影响发票在增值税发票综合服务平台上的正常勾选认证?如果影响,应如何处理才能完成认证并用于进项税额抵扣?

已有 1 个回答 | 2026-01-27 233 浏览

过路费能否用于增值税抵扣?

在计算增值税应纳税额时,企业支付的经营性道路、桥梁、隧道过路费所取得的通行费发票,其进项税额是否允许从销项税额中抵扣?如果可以抵扣,具体的抵扣税率或计算方法是怎样的?需要符合哪些条件和凭证要求?

已有 1 个回答 | 2026-01-27 220 浏览

广告公司收到专票后如何计入成本

我公司是一家广告公司,近期收到供应商开具的增值税专用发票。请问在会计和税务处理上,应如何正确地将这些专票计入公司成本?具体的入账科目、抵扣流程以及需要注意的税务要点是什么?

已有 1 个回答 | 2026-01-27 250 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)