Array
(
    [0] => Array
        (
            [id] => 4591750
            [d_id] => 10558137
            [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？
            [is_show] => 1
            [addtime] => 1786697306
            [hour] => 16
            [mobile] => 13587021858
            [readnum] => 16
            [site] => 0
            [isdeatil] => 1
            [details] => 5月份对应的收入是免税的不可以
应税收入可以
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [1] => 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
        )

    [2] => 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
        )

    [3] => Array
        (
            [id] => 4591759
            [d_id] => 10558159
            [title] => 老师，购买旅游年卡的时候借方是会员活动支出，这个收到代购家属旅游年卡的现金的时候，贷方冲会员活动支出对不对？是工会活动帮家属代买旅游年卡的，看截图，
            [is_show] => 1
            [addtime] => 1786698867
            [hour] => 17
            [mobile] => 18532058836
            [readnum] => 92
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，没有看到截图哦
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [4] => Array
        (
            [id] => 4591770
            [d_id] => 10558184
            [title] => 兼职人员劳务费分录怎么做
            [is_show] => 1
            [addtime] => 1786703015
            [hour] => 18
            [mobile] => 15795082952
            [readnum] => 67
            [site] => 0
            [isdeatil] => 1
            [details] => 借管理费用劳务费
贷银行存款，
应交税费，个税
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [5] => Array
        (
            [id] => 4591782
            [d_id] => 10558206
            [title] => 老师，这个月个税申报最后一天是17号周一不？那天再申报不会逾期吧？
            [is_show] => 1
            [addtime] => 1786709483
            [hour] => 20
            [mobile] => 17887442458
            [readnum] => 12
            [site] => 0
            [isdeatil] => 1
            [details] => 不会，但是尽量不要最后一天，系统万一不稳定
            [is_kz] => -1
            [adddate] => 2026-08-14
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [6] => Array
        (
            [id] => 4591808
            [d_id] => 10558294
            [title] => 老师，接手一家帐原财务23年购入车辆360万时一次性折旧，23年长期待摊费用140万从未摊销，现在该怎么调这帐
            [is_show] => 1
            [addtime] => 1786759149
            [hour] => 10
            [mobile] => 13643264555
            [readnum] => 92
            [site] => 0
            [isdeatil] => 1
            [details] => 你好，长期待摊费用摊销按年，回去更正申报比较麻烦
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [7] => Array
        (
            [id] => 4591825
            [d_id] => 10558361
            [title] => 老师，我想问下我们采购一批货物，含税价是18元，物流公司丢了我的货物，我是不是让他按18元的含税价作为货物成本赔给我公司
            [is_show] => 1
            [addtime] => 1786767346
            [hour] => 12
            [mobile] => 18932272724
            [readnum] => 59
            [site] => 0
            [isdeatil] => 1
            [details] => 您好，合同无特殊约定，可以按含税18元向物流公司索赔，依据《民法典》第833条。运输途中货物丢失不属于我方管理不善，进项税额不用转出，收到赔偿款不属于增值税应税收入，无需开具发票，政策依据财税〔2016〕36号附件1第二十八条。

借：其他应收款—物流公司 18
贷：在途物资 15.93，应交税费—应交增值税（进项税额）2.07
借：银行存款 18
贷：其他应收款—物流公司 18
            [is_kz] => -1
            [adddate] => 2026-08-15
            [uid] => 0
            [status] => 1
            [is_sys] => -1
            [baidu_included] => 0
        )

    [8] => Array
        (
            [id] => 4591838
            [d_id] => 10558393
            [title] => 老师，个人加油开自己的车牌号可以吗
            [is_show] => 1
            [addtime] => 1786773280
            [hour] => 13
            [mobile] => 17792583935
            [readnum] => 79
            [site] => 0
            [isdeatil] => 1
            [details] => 有租赁关系有租赁发票可以税前扣除
其他的不可以税前扣除
            [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
        )

)