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所得税年报A表填写步骤详解

在填写《所得税年报A报》时,对于收入总额、成本费用、纳税调整项目等具体栏目的数据填写规则和取数来源不太清楚,希望获得清晰的填写指引。

已有 1 个回答 | 2026-01-23 351 浏览

货车累计折旧应计入哪个会计科目?

在会计处理中,货车的累计折旧应当计入哪个会计科目?

已有 1 个回答 | 2026-01-23 319 浏览

交通与通讯补贴是否纳入社保缴费基数计算

在计算社会保险缴纳基数时,员工每月获得的交通补贴和通讯补贴是否需要纳入其中?

已有 1 个回答 | 2026-01-23 604 浏览

哪些发票可以用于抵扣进项税?

在企业的日常经营活动中,经常会取得各种类型的发票。其中,部分发票的进项税额可以从销项税额中抵扣,从而减少企业实际缴纳的增值税。为了准确进行税务处理和申报,财务人员需要明确区分。请问,根据现行税收法规,具体哪些类型的增值税发票或凭证,其进项税额是允许从销项税额中抵扣的?

已有 1 个回答 | 2026-01-23 322 浏览

所得税季末资产总额填报方法与注意事项

在填写企业所得税季度申报表时,“季末资产总额”这一栏应如何准确计算和填写?是否需要包含所有资产类别?具体填报规则和注意事项是什么?

已有 1 个回答 | 2026-01-23 294 浏览

利润表无其他收益科目时如何填写报税表

在填写企业所得税年度纳税申报表时,利润表中的“其他收益”科目若为零或无发生额,应如何在申报表中进行填报或处理?

已有 1 个回答 | 2026-01-23 370 浏览

应纳税所得额是否需要缴纳税款?

应纳税所得额是否需要缴纳税款?

已有 1 个回答 | 2026-01-23 344 浏览

敏感资产额的计算方法与标准是什么?

在计算企业或个人敏感资产总额时,应如何界定敏感资产的范围?具体的计算方法和步骤是什么?是否需要考虑资产的市场价值、账面价值或其他评估标准?在计算过程中有哪些常见的注意事项或容易出错的地方?

已有 1 个回答 | 2026-01-23 261 浏览

日常服务消费是否均不可用于抵扣税款?

在增值税进项税额抵扣中,是否所有为员工提供的日常服务(如班车、餐饮、住宿等)所对应的进项税额,均不得从销项税额中抵扣?请具体说明相关税务规定及适用情形。

已有 1 个回答 | 2026-01-23 297 浏览

一般纳税人无销项有进项如何记账报税

我公司是一般纳税人,近期采购了一批原材料并取得了增值税专用发票,但对应的产品尚未生产完成,因此本月没有产生销项税额。请问这种情况下,进项税额应如何进行账务处理?在增值税纳税申报时又该如何填写申报表?

已有 1 个回答 | 2026-01-23 388 浏览
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所得税年报A表填写步骤详解

在填写《所得税年报A报》时,对于收入总额、成本费用、纳税调整项目等具体栏目的数据填写规则和取数来源不太清楚,希望获得清晰的填写指引。

已有 1 个回答 | 2026-01-23 351 浏览

货车累计折旧应计入哪个会计科目?

在会计处理中,货车的累计折旧应当计入哪个会计科目?

已有 1 个回答 | 2026-01-23 319 浏览

交通与通讯补贴是否纳入社保缴费基数计算

在计算社会保险缴纳基数时,员工每月获得的交通补贴和通讯补贴是否需要纳入其中?

已有 1 个回答 | 2026-01-23 604 浏览

哪些发票可以用于抵扣进项税?

在企业的日常经营活动中,经常会取得各种类型的发票。其中,部分发票的进项税额可以从销项税额中抵扣,从而减少企业实际缴纳的增值税。为了准确进行税务处理和申报,财务人员需要明确区分。请问,根据现行税收法规,具体哪些类型的增值税发票或凭证,其进项税额是允许从销项税额中抵扣的?

已有 1 个回答 | 2026-01-23 322 浏览

所得税季末资产总额填报方法与注意事项

在填写企业所得税季度申报表时,“季末资产总额”这一栏应如何准确计算和填写?是否需要包含所有资产类别?具体填报规则和注意事项是什么?

已有 1 个回答 | 2026-01-23 294 浏览

利润表无其他收益科目时如何填写报税表

在填写企业所得税年度纳税申报表时,利润表中的“其他收益”科目若为零或无发生额,应如何在申报表中进行填报或处理?

已有 1 个回答 | 2026-01-23 370 浏览

应纳税所得额是否需要缴纳税款?

应纳税所得额是否需要缴纳税款?

已有 1 个回答 | 2026-01-23 344 浏览

敏感资产额的计算方法与标准是什么?

在计算企业或个人敏感资产总额时,应如何界定敏感资产的范围?具体的计算方法和步骤是什么?是否需要考虑资产的市场价值、账面价值或其他评估标准?在计算过程中有哪些常见的注意事项或容易出错的地方?

已有 1 个回答 | 2026-01-23 261 浏览

日常服务消费是否均不可用于抵扣税款?

在增值税进项税额抵扣中,是否所有为员工提供的日常服务(如班车、餐饮、住宿等)所对应的进项税额,均不得从销项税额中抵扣?请具体说明相关税务规定及适用情形。

已有 1 个回答 | 2026-01-23 297 浏览

一般纳税人无销项有进项如何记账报税

我公司是一般纳税人,近期采购了一批原材料并取得了增值税专用发票,但对应的产品尚未生产完成,因此本月没有产生销项税额。请问这种情况下,进项税额应如何进行账务处理?在增值税纳税申报时又该如何填写申报表?

已有 1 个回答 | 2026-01-23 388 浏览
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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)