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上一年度多交的企业所得税能否申请退税?

上一年度因预缴税额高于实际应缴税额,导致多交的企业所得税,是否可以在本年度办理退税?具体退税流程和所需材料有哪些?

已有 1 个回答 | 2026-02-05 176 浏览

一般纳税人进货无发票如何处理账务

我公司是一般纳税人,近期采购了一批原材料用于生产,但供应商无法提供增值税专用发票。这种情况下,我应如何进行账务处理?这批货物的成本能否在企业所得税前扣除?如果无法扣除,会带来哪些税务风险?是否有合规的补救措施?

已有 1 个回答 | 2026-02-05 1004 浏览

一般纳税人场地租赁的增值税税率是多少?

请问2019年一般纳税人提供场地租赁服务适用的增值税税率是多少?相关政策依据是什么?在开具发票和申报纳税时需要注意哪些具体事项?

已有 1 个回答 | 2026-02-05 367 浏览

金蝶旗舰版反过账的快捷键是什么?

在金蝶旗舰版软件中,进行反过账操作时,是否有对应的快捷键可以直接使用?如果有,具体的快捷键组合是什么?

已有 1 个回答 | 2026-02-05 209 浏览

超过一年的发票如何查询与获取

公司财务人员需要查询一张开具时间超过一年的增值税专用发票信息,但通过常规电子税务局平台查询时发现系统提示超过一年期限的发票无法直接显示详情。想了解是否还有其他官方途径或方法可以查询到这类历史发票的完整信息,包括开票日期、金额、购销方信息等,以及具体的操作步骤和注意事项。

已有 1 个回答 | 2026-02-05 325 浏览

资产负债表不平的常见原因有哪些?

在编制或核对资产负债表时,发现资产总计金额与负债和所有者权益总计金额不相等。

已有 1 个回答 | 2026-02-05 221 浏览

购买杯子赠送客户的账务处理方法

公司购买了一批杯子用于赠送给来访客人,请问这笔支出应该如何进行会计处理?需要计入哪个科目,是否需要视同销售缴纳增值税?

已有 1 个回答 | 2026-02-05 235 浏览

股息红利个人所得税如何计算与计提

在会计实务中,企业向个人股东分配股息红利时,应如何正确计算并计提应代扣代缴的个人所得税?具体计提的会计处理分录是怎样的?

已有 1 个回答 | 2026-02-05 343 浏览

职工报酬和赡家款是否需要缴纳税款?

职工报酬和赡家款是否需要缴纳个人所得税?具体如何界定和计算?

已有 1 个回答 | 2026-02-05 208 浏览

累计折旧和累计摊销属于哪类会计科目?

累计折旧和累计摊销在会计科目分类中具体属于哪一类科目?它们与资产类科目有何关联?在财务报表中应如何列示?

已有 1 个回答 | 2026-02-05 344 浏览
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上一年度多交的企业所得税能否申请退税?

上一年度因预缴税额高于实际应缴税额,导致多交的企业所得税,是否可以在本年度办理退税?具体退税流程和所需材料有哪些?

已有 1 个回答 | 2026-02-05 176 浏览

一般纳税人进货无发票如何处理账务

我公司是一般纳税人,近期采购了一批原材料用于生产,但供应商无法提供增值税专用发票。这种情况下,我应如何进行账务处理?这批货物的成本能否在企业所得税前扣除?如果无法扣除,会带来哪些税务风险?是否有合规的补救措施?

已有 1 个回答 | 2026-02-05 1004 浏览

一般纳税人场地租赁的增值税税率是多少?

请问2019年一般纳税人提供场地租赁服务适用的增值税税率是多少?相关政策依据是什么?在开具发票和申报纳税时需要注意哪些具体事项?

已有 1 个回答 | 2026-02-05 367 浏览

金蝶旗舰版反过账的快捷键是什么?

在金蝶旗舰版软件中,进行反过账操作时,是否有对应的快捷键可以直接使用?如果有,具体的快捷键组合是什么?

已有 1 个回答 | 2026-02-05 209 浏览

超过一年的发票如何查询与获取

公司财务人员需要查询一张开具时间超过一年的增值税专用发票信息,但通过常规电子税务局平台查询时发现系统提示超过一年期限的发票无法直接显示详情。想了解是否还有其他官方途径或方法可以查询到这类历史发票的完整信息,包括开票日期、金额、购销方信息等,以及具体的操作步骤和注意事项。

已有 1 个回答 | 2026-02-05 325 浏览

资产负债表不平的常见原因有哪些?

在编制或核对资产负债表时,发现资产总计金额与负债和所有者权益总计金额不相等。

已有 1 个回答 | 2026-02-05 221 浏览

购买杯子赠送客户的账务处理方法

公司购买了一批杯子用于赠送给来访客人,请问这笔支出应该如何进行会计处理?需要计入哪个科目,是否需要视同销售缴纳增值税?

已有 1 个回答 | 2026-02-05 235 浏览

股息红利个人所得税如何计算与计提

在会计实务中,企业向个人股东分配股息红利时,应如何正确计算并计提应代扣代缴的个人所得税?具体计提的会计处理分录是怎样的?

已有 1 个回答 | 2026-02-05 343 浏览

职工报酬和赡家款是否需要缴纳税款?

职工报酬和赡家款是否需要缴纳个人所得税?具体如何界定和计算?

已有 1 个回答 | 2026-02-05 208 浏览

累计折旧和累计摊销属于哪类会计科目?

累计折旧和累计摊销在会计科目分类中具体属于哪一类科目?它们与资产类科目有何关联?在财务报表中应如何列示?

已有 1 个回答 | 2026-02-05 344 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)