Array
(
    [0] => Array
        (
            [id] => 4591751
            [d_id] => 10558139
            [title] => 老师请问一下，我们捐赠的物品，视同销售，增值税申报表填在哪里，到时会不会与财务报表比对不相符，借：营业外支出，贷库存商品，贷应交税费-销项税
            [is_show] => 1
            [addtime] => 1786697416
            [hour] => 16
            [mobile] => 13765383516
            [readnum] => 56
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [1] => Array
        (
            [id] => 4591753
            [d_id] => 10558148
            [title] => @朴老师，我们给员工租赁的房子，出租方是个个人没有发票，然后我们所得税调增，那个税这部分我们需要代扣代缴么？因为如果代扣代缴也是我们自己来承担，这样的话如果不代扣代缴对企业有什么风险么？
            [is_show] => 1
            [addtime] => 1786698041
            [hour] => 17
            [mobile] => 17867329292
            [readnum] => 61
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => 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
        )

    [3] => Array
        (
            [id] => 4591763
            [d_id] => 10558167
            [title] => 老师，请问我们是跨境电商行业，5 月申报的是免税收入，5 月有进项发票，8 月申报 7 月的增值税，做得是一般申报，需要缴纳增值税，那可以用 5 月份的进项发票吗？

就这个问题，我也打电话问了税务局，税务局说可以勾选就可以使用，我还是勾选认证了，如果后期确定此进项发票不能使用，直接做进项税额转出，补税就可以了，是吗？
            [is_show] => 1
            [addtime] => 1786699618
            [hour] => 17
            [mobile] => 13142954726
            [readnum] => 59
            [site] => 0
            [isdeatil] => 1
            [details] => 是的
征税申报对应的进项税，可以抵扣
不允许抵扣就做进项税转出
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [4] => Array
        (
            [id] => 4591767
            [d_id] => 10558176
            [title] => 郭老师接，建安企业，甲方建设公司100万工程给乙方，乙方20万分包给丙方清劳务公司，乙方怎么开票，怎么扣差额
            [is_show] => 1
            [addtime] => 1786700541
            [hour] => 17
            [mobile] => 18392134586
            [readnum] => 50
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => Array
        (
            [id] => 4591772
            [d_id] => 10558187
            [title] => 老师，我们家是卖阳澄湖大闸蟹的，我第1次做这个账务处理，我想问一下这个属于商贸业，但是是。销销售淡水阳澄湖大闸蟹的税负率和企业所得税税负率。各多少
            [is_show] => 1
            [addtime] => 1786704556
            [hour] => 18
            [mobile] => 18764247685
            [readnum] => 42
            [site] => 0
            [isdeatil] => 1
            [details] => 批发增值税税负1%零售2%
所得税税负1%以内
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591785
            [d_id] => 10558216
            [title] => 营业执照有什么经营范围能开配餐费
            [is_show] => 1
            [addtime] => 1786711667
            [hour] => 20
            [mobile] => 18149456677
            [readnum] => 17
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591796
            [d_id] => 10558248
            [title] => 我是车行的，老板让我做内外两套账怎么办，因为收入有些少开票，费用有时候也没发票
            [is_show] => 1
            [addtime] => 1786750389
            [hour] => 7
            [mobile] => 13769375460
            [readnum] => 47
            [site] => 0
            [isdeatil] => 1
            [details] => 你好，两套项目需要加钱！没发票的不可以做！你自己去谈谈
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591797
            [d_id] => 10558250
            [title] => 老师，餐饮票每张没有限额吧，分好多次请客吃饭，金额总共上万了，是不是需要备注上几月几日招待谁，花费多少，这个计算业务招待费是不是要看当年的业务收入，招待费*60%，营业收入*千分之五，取最小的，剩余的部分纳税调增
            [is_show] => 1
            [addtime] => 1786750781
            [hour] => 7
            [mobile] => 18231533297
            [readnum] => 10
            [site] => 0
            [isdeatil] => 1
            [details] => 没有
可以让他给你备注消费时间消费金额
是
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591807
            [d_id] => 10558293
            [title] => 公司注销，税务局会不会来检查账簿
            [is_show] => 1
            [addtime] => 1786758999
            [hour] => 9
            [mobile] => 17861789473
            [readnum] => 25
            [site] => 0
            [isdeatil] => 1
            [details] => 不是一定查账，系统风险筛选：
1、零申报、无发票简易注销，大多不查；
2、一般纳税人、大额往来、存货、发票疑点，容易被核查；
3、注销不等于免责，账簿留存，偷税无限期可追溯。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)