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计提房租的原始凭证有哪些具体要求?

在会计实务中,计提本月应负担的房租费用时,应依据哪些原始凭证进行账务处理?这些原始凭证具体包括什么?

已有 1 个回答 | 2026-02-05 277 浏览

购物卡发票应归类为生活用品吗?

在财务报销时,购物卡发票上开具的“生活用品”应归属于哪个会计或税务类别?

已有 1 个回答 | 2026-02-05 230 浏览

公司间汽车过户税费与手续费计算方法

公司之间过户汽车时,需要缴纳哪些税费和手续费?具体计算方式是什么?办理流程中有哪些注意事项?

已有 1 个回答 | 2026-02-05 239 浏览

更正申报后如何修改退税申请

在电子税务局办理更正申报后,发现申请退回的税款金额有误,应如何修改或撤销已提交的退税申请?

已有 1 个回答 | 2026-02-05 274 浏览

代扣代缴增值税和企业所得税的会计分录如何编制?

在代扣代缴增值税和企业所得税的业务中,如何进行正确的会计凭证分录处理?具体包括扣缴义务人代扣税款时、向税务机关解缴税款时以及取得完税凭证时的会计分录编制方法。

已有 1 个回答 | 2026-02-05 403 浏览

补贴收入是否需要缴纳增值税和企业所得税?

企业在经营过程中取得的补贴收入是否需要缴纳增值税和企业所得税?具体哪些类型的补贴需要缴税,哪些可以免税?相关的税收政策依据是什么?

已有 1 个回答 | 2026-02-05 365 浏览

标书资金类型填写规范与常见问题

在填写标书中的资金类型栏目时,应如何准确选择和填写?具体有哪些常见的资金类型(如财政资金、自筹资金、贷款等)?不同资金来源的填写要求和证明材料分别是什么?如果项目涉及多种资金组合,在标书中应当如何规范表述和体现比例?

已有 1 个回答 | 2026-02-05 262 浏览

安全生产费开票的具体操作流程是什么?

在建筑施工项目中,甲方要求我们开具安全生产费的发票。请问安全生产费应作为工程款的一部分开具发票,还是需要单独开具发票?具体的开票流程和税务处理是怎样的?

已有 1 个回答 | 2026-02-05 417 浏览

领用增值税专票需携带法人身份证原件吗?

请问领取增值税专用发票时,是否需要携带公司法人的身份证原件?具体流程和所需材料有哪些?

已有 1 个回答 | 2026-02-05 177 浏览

软件评测费用能否归入研发支出?

在软件企业研发活动中,为验证软件产品的功能、性能、稳定性等指标而委托第三方专业机构进行的评测所支付的费用,是否属于企业所得税税前加计扣除政策所认可的研发费用范围?具体应如何归集和核算?

已有 1 个回答 | 2026-02-05 267 浏览
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计提房租的原始凭证有哪些具体要求?

在会计实务中,计提本月应负担的房租费用时,应依据哪些原始凭证进行账务处理?这些原始凭证具体包括什么?

已有 1 个回答 | 2026-02-05 277 浏览

购物卡发票应归类为生活用品吗?

在财务报销时,购物卡发票上开具的“生活用品”应归属于哪个会计或税务类别?

已有 1 个回答 | 2026-02-05 230 浏览

公司间汽车过户税费与手续费计算方法

公司之间过户汽车时,需要缴纳哪些税费和手续费?具体计算方式是什么?办理流程中有哪些注意事项?

已有 1 个回答 | 2026-02-05 239 浏览

更正申报后如何修改退税申请

在电子税务局办理更正申报后,发现申请退回的税款金额有误,应如何修改或撤销已提交的退税申请?

已有 1 个回答 | 2026-02-05 274 浏览

代扣代缴增值税和企业所得税的会计分录如何编制?

在代扣代缴增值税和企业所得税的业务中,如何进行正确的会计凭证分录处理?具体包括扣缴义务人代扣税款时、向税务机关解缴税款时以及取得完税凭证时的会计分录编制方法。

已有 1 个回答 | 2026-02-05 403 浏览

补贴收入是否需要缴纳增值税和企业所得税?

企业在经营过程中取得的补贴收入是否需要缴纳增值税和企业所得税?具体哪些类型的补贴需要缴税,哪些可以免税?相关的税收政策依据是什么?

已有 1 个回答 | 2026-02-05 365 浏览

标书资金类型填写规范与常见问题

在填写标书中的资金类型栏目时,应如何准确选择和填写?具体有哪些常见的资金类型(如财政资金、自筹资金、贷款等)?不同资金来源的填写要求和证明材料分别是什么?如果项目涉及多种资金组合,在标书中应当如何规范表述和体现比例?

已有 1 个回答 | 2026-02-05 262 浏览

安全生产费开票的具体操作流程是什么?

在建筑施工项目中,甲方要求我们开具安全生产费的发票。请问安全生产费应作为工程款的一部分开具发票,还是需要单独开具发票?具体的开票流程和税务处理是怎样的?

已有 1 个回答 | 2026-02-05 417 浏览

领用增值税专票需携带法人身份证原件吗?

请问领取增值税专用发票时,是否需要携带公司法人的身份证原件?具体流程和所需材料有哪些?

已有 1 个回答 | 2026-02-05 177 浏览

软件评测费用能否归入研发支出?

在软件企业研发活动中,为验证软件产品的功能、性能、稳定性等指标而委托第三方专业机构进行的评测所支付的费用,是否属于企业所得税税前加计扣除政策所认可的研发费用范围?具体应如何归集和核算?

已有 1 个回答 | 2026-02-05 267 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)