Array
(
    [0] => Array
        (
            [id] => 4591754
            [d_id] => 10558151
            [title] => 朱会计:宜兴项目糜胖换了家公司开票，是去年2025年10月成立的，2026年2月开了4.5万，我意思让他红冲掉，因砂石是2022年6~7月份的，肯定不行。他说不好红冲，对不对？
            [is_show] => 1
            [addtime] => 1786698180
            [hour] => 17
            [mobile] => 13638418043
            [readnum] => 62
            [site] => 0
            [isdeatil] => 1
            [details] => 是的，您的理解是对的，一般是先成立公司再有业务
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [1] => Array
        (
            [id] => 4591783
            [d_id] => 10558207
            [title] => 老师，请问本月申报期几时结束？
            [is_show] => 1
            [addtime] => 1786709821
            [hour] => 20
            [mobile] => 13685849280
            [readnum] => 65
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，下周一17号是最后一天申报日
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [2] => Array
        (
            [id] => 4591799
            [d_id] => 10558256
            [title] => 你好老师，现在仓库有一部分货过期处理，这部分账该怎么处理？是不是报损做营业外支出
            [is_show] => 1
            [addtime] => 1786754109
            [hour] => 8
            [mobile] => 13961922888
            [readnum] => 102
            [site] => 0
            [isdeatil] => 1
            [details] => 你好，借营业外支出
贷库存商品
应交税费进项税额转出
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [3] => 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
        )

    [4] => Array
        (
            [id] => 4591810
            [d_id] => 10558296
            [title] => 【补充解释：如果公司有多余的资金发放股利， 则这个部分资金肯定属于金融资产，发放现金股利之后，金融资产减少，净负债增加，债务现金流量减少，股权现金流量增加，实体现金流量不变；如果公司没有多余的资金发放股利，则需要借钱发放股利，导致金融负债增加，净负债增加，债务现金流量减少，股权现金流量增加，实体现金流量不变。】老师，这句话是什么意思
            [is_show] => 1
            [addtime] => 1786759541
            [hour] => 10
            [mobile] => 13223447520
            [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] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => Array
        (
            [id] => 4591815
            [d_id] => 10558318
            [title] => 实收资本减资要交什么税？
            [is_show] => 1
            [addtime] => 1786761442
            [hour] => 10
            [mobile] => 13269603611
            [readnum] => 42
            [site] => 0
            [isdeatil] => 1
            [details] => 只减少营业执照认缴额度，不打款给股东
→ 印花税0、个税/企税全部0，无任何税费。
 
2、实质减资（公司转账退钱给股东）
 
- 自然人股东：回款超本金，差额20%个税；
​
- 法人股东：扣本金、扣免税股息后，剩余所得交25%企业所得税；
​
- 公司端：全程无印花税、无增值税
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591816
            [d_id] => 10558321
            [title] => 所得税汇算年报表是哪一个？我去哪里找
            [is_show] => 1
            [addtime] => 1786761749
            [hour] => 10
            [mobile] => 15760438077
            [readnum] => 56
            [site] => 0
            [isdeatil] => 1
            [details] => 我要查询】→【一户式查询】→【申报信息查询】。
‌筛选条件‌：税款所属期选择对应年度（如 2025 年 1 月 1 日 -12 月 31 日），申报表类型选“企业所得税年度纳税申报表”。
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591818
            [d_id] => 10558329
            [title] => 法人给公户转钱备注的往来款  能作为注册资本吗  账务咋处理
            [is_show] => 1
            [addtime] => 1786762706
            [hour] => 11
            [mobile] => 15850883442
            [readnum] => 8
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，不能。备注 往来款 的转账在账务上只能挂 其他应付款 ，无法直接认定为实缴出资，只有转账备注明确写 投资款 或 实缴注册资本出资款 ，才能直接作为注册资本入账。依据 公司登记管理实施办法 （国家市场监督管理总局令第95号）第十一条，实缴后20个工作日内需通过国家企业信用信息公示系统公示实缴出资额等信息。

直接做实缴的账务处理：
借：银行存款
贷：实收资本——XX股东
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591831
            [d_id] => 10558373
            [title] => 老师核定征收的个体户 我不太了解  您这边可以给我讲解一下吗？
            [is_show] => 1
            [addtime] => 1786769838
            [hour] => 12
            [mobile] => 13794475750
            [readnum] => 67
            [site] => 0
            [isdeatil] => 1
            [details] => 你好
核定率的还是定额
核定率只要有收入就要交生产经营所得税
收入*核定率*税率-速算扣除
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [9] => Array
        (
            [id] => 4591837
            [d_id] => 10558384
            [title] => 老师，外销客户付钱到我们香港离岸公司账户，我们国内公司报关退税，那这个提单上的收货人写国外客户，发货人写国外客户的代理公司，这个税务如果查的话有问题吗？该怎么解释呢？业务就是真实的，只是客户要求这么显示
            [is_show] => 1
            [addtime] => 1786772271
            [hour] => 13
            [mobile] => 15866439632
            [readnum] => 78
            [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
        )

)