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] => 4591757
            [d_id] => 10558154
            [title] => 老师，请问企业是小规模纳税人，补缴以前年度企业所得税的会计分录怎么录入呢
            [is_show] => 1
            [addtime] => 1786698553
            [hour] => 17
            [mobile] => 15132634457
            [readnum] => 51
            [site] => 0
            [isdeatil] => 1
            [details] => 借：所得税费用（补税金额）

贷：应交税费—应交企业所得税（补税金额）
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591762
            [d_id] => 10558165
            [title] => 老师你好，报经营所得，如子女专项附加在工资那扣了，我还有租房要在经营所得能扣吗？
            [is_show] => 1
            [addtime] => 1786699437
            [hour] => 17
            [mobile] => 15524707252
            [readnum] => 22
            [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
        )

    [3] => Array
        (
            [id] => 4591766
            [d_id] => 10558177
            [title] => 老师，审计项目经理岗属于业绩岗吗？
            [is_show] => 1
            [addtime] => 1786700577
            [hour] => 17
            [mobile] => 15938757998
            [readnum] => 88
            [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
        )

    [4] => Array
        (
            [id] => 4591802
            [d_id] => 10558275
            [title] => 老师视同内销的话，每次报关，还要下载报关单对发票吗？
            [is_show] => 1
            [addtime] => 1786757085
            [hour] => 9
            [mobile] => 14790314620
            [readnum] => 83
            [site] => 0
            [isdeatil] => 1
            [details] => 不用向税局报送报关单，但要下载报关单和发票对账，建好台账留存备查；外贸视同内销记得办出口货物转内销证明抵扣进项。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => Array
        (
            [id] => 4591813
            [d_id] => 10558311
            [title] => 一般纳税人公司，让银行开具的利息发票进项可以抵扣？
            [is_show] => 1
            [addtime] => 1786760933
            [hour] => 10
            [mobile] => 14485696846
            [readnum] => 66
            [site] => 0
            [isdeatil] => 1
            [details] => 你好
不可以的
不能抵扣
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591827
            [d_id] => 10558366
            [title] => 老师，您看一下，我可以这样发给我们老板吗？“刘总，我这边弄2026年年度缴费工资申报，去年是按照劳动合同备案上的工资3500来申报的，今年根据政策要求，要按照员工去年月平均工资来申报，您的去年月平均8279.29，由于去年和今年有基数差，所以需要按照基数差调整补申报补缴纳您的1-8月工资基数。补缴的总金额为 11227.28 ，其中单位部分承担7995.28，个人部分承担3232。这个月20号之前需要完成补缴，总金额11227.28从昆明朗阔的账户里扣款，个人承担部分到时候从您的7月或者8月工资里面补扣。此次补申报和补缴纳只涉及您的，其他人的不涉及。这个年度缴费工资基数是跟购买您社保有关的。”
            [is_show] => 1
            [addtime] => 1786768376
            [hour] => 12
            [mobile] => 18026298493
            [readnum] => 69
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，这样说：刘总，办理2026年度社保缴费工资申报（依据劳社险中心函〔2006〕60号、云政发〔2006〕139号），需按上年度实际月平均工资申报基数。您2025年月均工资8279.29，此前按3500申报，需补缴1‑8月差额，合计11227.28（单位7995.28，个人3232）。本月20号前从昆明朗阔公司账户扣款，个人部分从您7月或8月工资扣回，本次仅涉及您一人。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591836
            [d_id] => 10558385
            [title] => 北京电子税务局如何新增社保缴费基数。7月已经在北京市人社局社保增员了
            [is_show] => 1
            [addtime] => 1786772293
            [hour] => 13
            [mobile] => 13643339334
            [readnum] => 28
            [site] => 0
            [isdeatil] => 1
            [details] => 电子税务局
特色服务
社保业务
年度缴费基数调整里面填写基数
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591842
            [d_id] => 10558408
            [title] => 老师，你好，想问一下装修费怎么做摊销分录
            [is_show] => 1
            [addtime] => 1786775055
            [hour] => 14
            [mobile] => 18342021790
            [readnum] => 102
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，支付装修费时：
借：长期待摊费用——装修费
贷：银行存款

按月摊销时：
借：管理费用/销售费用/制造费用等——装修费
贷：长期待摊费用——装修费

摊销年限：租入房屋按合同剩余租赁期摊销（《企业所得税法实施条例》第六十八条）；自有房屋不低于3年（《企业所得税法实施条例》第七十条）。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591847
            [d_id] => 10558416
            [title] => 老师，公司账上的资金大几百万，怎么能合理合规拿出来好
            [is_show] => 1
            [addtime] => 1786776346
            [hour] => 14
            [mobile] => 17720311059
            [readnum] => 92
            [site] => 0
            [isdeatil] => 1
            [details] => 你好！这个除非货款，分红，借款拿不出来
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)