Array
(
    [0] => Array
        (
            [id] => 4591749
            [d_id] => 10558138
            [title] => 股权变成，实收资本还没有，所有者权益金额：1429865.05，这个股权变更的时候需要交多少钱税？
            [is_show] => 1
            [addtime] => 1786697314
            [hour] => 16
            [mobile] => 18079002382
            [readnum] => 106
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，本次认缴未实缴的股权变更，税费规则如下：
印花税由转让方、受让方各自缴纳，适用税率0.05%，计税基数为股权对应的净资产份额，即1429865.05元乘以对应转让持股比例，比如转让10%股权时，转让方应交印花税71.49元，受让方同步也需缴纳71.49元。个人股东转让时适用20%的财产转让所得个税，因未实缴股权原值为0，应纳税额=（核定转让收入-合理税费）×20%，若按净资产对应份额转让10%股权，对应转让收入为142986.51元，扣除印花税后应交个税约28583元；如果是企业股东转让，对应转让所得并入企业应纳税所得额按25%计征企业所得税。若为直系亲属间合规低价转让，可向税务机关提交亲属关系证明申请豁免个税，仅正常缴纳印花税即可。
公司层面仅需调整实收资本股东明细的账务处理，对应分录如下：
借：实收资本-原股东 0
贷：实收资本-新股东 0
如果后续公司代股东垫付本次股权转让的印花税，分录如下：
借：其他应收款-原股东（印花税） 对应金额
借：其他应收款-新股东（印花税） 对应金额
贷：银行存款 对应总金额
后续收回垫付的税费时，分录如下：
借：银行存款 对应总金额
贷：其他应收款-原股东（印花税） 对应金额
贷：其他应收款-新股东（印花税） 对应金额
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [1] => Array
        (
            [id] => 4591758
            [d_id] => 10558157
            [title] => 老师金属制品 铝合金制品玻璃门窗的税收服务编码多少
            [is_show] => 1
            [addtime] => 1786698738
            [hour] => 17
            [mobile] => 14718812261
            [readnum] => 65
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，铝合金制品：用于铝合金型材等有色金属合金的税收分类编码是 10803140105；铝合金门窗国际贸易商品编码为 4403，制作安装税收编码是 108040202 。玻璃门窗：如果是铁艺门窗（金属材质）税收分类编码是 1080499000000000000 ，以木质门窗为例商品税收分类编码是 1050105020000000000 ；其他特种玻璃编码是 108011002990000000
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591773
            [d_id] => 10558194
            [title] => 郭老师，建安预缴增值税，应税是什么时候
            [is_show] => 1
            [addtime] => 1786707360
            [hour] => 19
            [mobile] => 18131364130
            [readnum] => 63
            [site] => 0
            [isdeatil] => 1
            [details] => 异地施工的吗？
如果你是提前收了钱，开始施工了，最为次月15日
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => Array
        (
            [id] => 4591774
            [d_id] => 10558197
            [title] => 租赁屠宰车间的设备按动产租赁开票不是不动产吧？
            [is_show] => 1
            [addtime] => 1786707861
            [hour] => 19
            [mobile] => 18559936676
            [readnum] => 80
            [site] => 0
            [isdeatil] => 1
            [details] => 是的，按照动产租赁的
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [4] => Array
        (
            [id] => 4591778
            [d_id] => 10558202
            [title] => 老师，在乱账清理中，可以把借老板的钱计长期借款科目吗？
            [is_show] => 1
            [addtime] => 1786708851
            [hour] => 20
            [mobile] => 13393194988
            [readnum] => 76
            [site] => 0
            [isdeatil] => 1
            [details] =>  同学您好，很高兴为您解答，请稍等
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => Array
        (
            [id] => 4591790
            [d_id] => 10558238
            [title] => 你好老师，房子办理了不动产权证，重建房子有影响吗
            [is_show] => 1
            [addtime] => 1786719405
            [hour] => 22
            [mobile] => 15582988248
            [readnum] => 25
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，持有不动产权证的房屋可以重建，但必须严格履行审批手续。根据《民法典》第二百三十一条及《不动产登记暂行条例实施细则》第二十八条，房屋拆除后原物权灭失，原不动产权证自动失效，无论后续重建是否获批，原证都不再具备法律效力。
农村自建房翻建需按《城乡规划法》第四十一条申请乡村建设规划许可证，遵循不改变原用地性质、不超原宅基地面积、不改变四至的原则，未批先建将按《城乡规划法》第六十四条认定为违建；城镇老旧小区原拆原建属于住建部门主导的特定更新项目，需满足危房鉴定、业主同意等条件，重建竣工后必须申请首次登记换发新证。
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591793
            [d_id] => 10558242
            [title] => 老师补缴以前年度附加税怎么做会计分录
            [is_show] => 1
            [addtime] => 1786726079
            [hour] => 0
            [mobile] => 18537325001
            [readnum] => 83
            [site] => 0
            [isdeatil] => 1
            [details] => 你好需要计算做好了发给你
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591811
            [d_id] => 10558302
            [title] => #提问#老师，公司基金账户份额分红现金分红，月末增加金额怎么做账？
            [is_show] => 1
            [addtime] => 1786760060
            [hour] => 10
            [mobile] => 18265836114
            [readnum] => 23
            [site] => 0
            [isdeatil] => 1
            [details] =>  同学您好，很高兴为您解答，请稍等
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591821
            [d_id] => 10558343
            [title] => 自然人电子税务局扣缴端，申报未缴款，作废后，显示解除劳动合同一次性补偿金重复，查询单位申报记录那里没有显示，这个要怎么操作
            [is_show] => 1
            [addtime] => 1786764948
            [hour] => 11
            [mobile] => 13199368903
            [readnum] => 48
            [site] => 0
            [isdeatil] => 1
            [details] => 你作废之后看下解除劳动合同那里是不是还有保存
只是没申报
不是查询里面
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591844
            [d_id] => 10558406
            [title] => 老师您好，请讲一下什么是内含报酬率？这道题的逻辑是？
            [is_show] => 1
            [addtime] => 1786774955
            [hour] => 14
            [mobile] => 18345528424
            [readnum] => 14
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，能截图一下这个题么
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)