Array
(
    [0] => 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
        )

    [1] => Array
        (
            [id] => 4591761
            [d_id] => 10558164
            [title] => 老师，我在打印记账凭证及附件单据，记账凭证附银行回单，比如一页纸有三笔都是手续费，可以不裁剪，附单据为1张，这样可以吗？还是必须要裁剪为3张，且记账凭证附单据为3张？
            [is_show] => 1
            [addtime] => 1786699290
            [hour] => 17
            [mobile] => 13563936054
            [readnum] => 94
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，可以不裁剪这张打印了三笔手续费的A4纸，直接作为附件装订，但是附件张数必须按原始凭证自然张数算作3张，不能填1张。
依据《会计基础工作规范》（2019年修订）第五十一条规定，原始凭证张数以自然张数为准，2026年税务合规要求下，银行手续费入账除回单外，建议同步附上银行开具的数电发票作为附件，规避涉税风险。
借财务费用-手续费
贷银行存款
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            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
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        )

    [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] => 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
        )

    [4] => Array
        (
            [id] => 4591792
            [d_id] => 10558241
            [title] => 2025年科目有问题，要调整25年科目余额。请问国税系统的年报怎么办啊？ 影响大吗？
            [is_show] => 1
            [addtime] => 1786722863
            [hour] => 23
            [mobile] => 13037526904
            [readnum] => 10
            [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] => 4591794
            [d_id] => 10558245
            [title] => 老师您好，物流7月企业刚转完为一般纳税人。7月没有收入销项。专票有一个维修费用，7月没有勾选认证。其他费用还有是普票。这个报税增值税和附加税是零申报吗？
            [is_show] => 1
            [addtime] => 1786748914
            [hour] => 7
            [mobile] => 15053574178
            [readnum] => 102
            [site] => 0
            [isdeatil] => 1
            [details] => 你好对的
是这么做的
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591806
            [d_id] => 10558279
            [title] => 收到国外客户外币当月一部分结算成人民币一部分未结算，这个怎么入账？汇率以哪个为准？
            [is_show] => 1
            [addtime] => 1786757498
            [hour] => 9
            [mobile] => 13149329392
            [readnum] => 28
            [site] => 0
            [isdeatil] => 1
            [details] => 老师正在计算中，请同学耐心等待哦
            [is_kz] => -1
            [adddate] => 2026-08-15
            [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] => 4591824
            [d_id] => 10558354
            [title] => 老师好，想咨询一下，关于个体户，小规模，开的是冒菜餐饮类的，税务核定为：核定征收，他平时开票和入驻的平台外卖的金额入账的，但是自然人客户端申报个人经营所得税时，没有采购发票，现在系统都是自动生成比对，成本里自动是零0️⃣，我填写实际发生的成本，也不让填入，还是需要缴个人经营所得税的，但是老板说，同行的老板没有交过个人经营所得税，是什么情况不懂了
            [is_show] => 1
            [addtime] => 1786766450
            [hour] => 12
            [mobile] => 15826577576
            [readnum] => 82
            [site] => 0
            [isdeatil] => 1
            [details] => 核定率征税的要按照收入交税
查账征税的根据利润你得有成本费用发票才可以
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591845
            [d_id] => 10558413
            [title] => 老师，今天开的票，今天电子税务局看不到怎么回事
            [is_show] => 1
            [addtime] => 1786775427
            [hour] => 14
            [mobile] => 15165595375
            [readnum] => 49
            [site] => 0
            [isdeatil] => 1
            [details] => 别人开给你们的吗
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

)