<menu id="k9sk1"><form id="k9sk1"><dfn id="k9sk1"></dfn></form></menu>
<menu id="k9sk1"></menu>
<noscript id="k9sk1"><form id="k9sk1"></form></noscript><del id="k9sk1"><strong id="k9sk1"></strong></del><pre id="k9sk1"></pre><dfn id="k9sk1"></dfn><legend id="k9sk1"></legend><noscript id="k9sk1"><tbody id="k9sk1"><small id="k9sk1"></small></tbody></noscript><sup id="k9sk1"><sup id="k9sk1"><wbr id="k9sk1"></sup></sup><blockquote id="k9sk1"></blockquote><center id="k9sk1"></center><code id="k9sk1"></code> <div id="__nuxt"><!----><div class="q46c1yj" id="__layout"><div class="gtr4kk4" id="main"><div><div class="jchggv1" id="adCurtain" style="display:none;"><span id="apjs_482"></span> <a href="javascript:void(0)" id="adCurtainClose">关闭</a></div> <div id="chlkhdj" class="header-wrap"><div id="gq4vik4" class="layout clearfix header msf"><a href="http://m.yinshua168.com.cn/" target="_blank" title="正保會(huì)計(jì)網(wǎng)校" class="logo fl"><img src="http://m.yinshua168.com.cn/images/logo.png" alt="正保會(huì)計(jì)網(wǎng)校"></a> <h1 class="header-title fl"><a href="/wenda/" class="nuxt-link-active">免费问答</a></h1> <div id="lx4ug94" class="header-nav fl"><a href="/wenda/" class="nuxt-link-active">问答首页</a> <a href="/wenda/huati/" class="">话题广场</a> <a href="http://m.yinshua168.com.cn/jhwd/" target="_blank">精华问答</a></div> <div id="di99449" class="right fr"><a target="_blank" class="right-n01 fl ico pr"><!----></a> <a target="_blank" class="right-n02 fl ico pr"><!----></a> <div id="oemjszx" class="right-login fl noLogin"><a title="学员登录" class="dzhan fl">登录</a> <a title="学员注册" class="dzhan fl">注册</a></div> <!----></div></div></div></div> <div data-v-5a7e2a8a=""><div id="qkbo161" class="layout clearfix detail-container msf" data-v-5a7e2a8a=""><div id="voms6nf" class="main fl" data-v-5a7e2a8a=""><div id="dmrw1mb" class="topAdbanner" style="" data-v-5a7e2a8a=""><a href="javascript:void(0)"><div id="frhqng9" class="textCon"><span id="wcquyh9" class="txt"> 您有一张限时会员卡待领取，成为会员即可免费提问</span> <span id="dqydluq" class="txt-time"><img src="/wenda/img/newWd/clockImg.png">00:09:59</span> <span id="g66vd94" class="receive">免费领取</span></div></a></div> <div id="mag1999" class="couponAdbanner" style="display:none;" data-v-5a7e2a8a=""><a href="http://m.yinshua168.com.cn/zhuanti/xinrenyouli/index.shtml " target="_blank" class="btn"></a></div> <div id="xzaevab" class="content" data-v-5a7e2a8a=""><div id="o999cpm" class="breadcrumb" data-v-5a7e2a8a=""><div style="float: left;line-height:32px;height:32px" data-v-5a7e2a8a=""> 当前位置：财税问题 > <a href="/wenda/?catId=6" title="稅務(wù)" target="_blank" data-v-5a7e2a8a="" class=""><span id="sx2wbgh" class="cat-name" data-v-5a7e2a8a="">稅務(wù)</span></a></div> <div id="mzwbnrz" class="vue-dropdown" data-v-5044665b="" data-v-5a7e2a8a=""><div id="94vkxgf" class="search-module clearfix" data-v-5044665b=""><img src="/wenda/img/newWd/search.png" class="search-img" data-v-5044665b=""> <input placeholder="请输入问题关键词" value="" class="search-text van-ellipsis" data-v-5044665b=""> <a href="javascript:void (0)" class="photograph" data-v-5044665b=""><span id="iqgawmz" class="answer-search" data-v-5044665b="">搜答案</span></a></div> <!----> <div id="iuhtclv" class="tip__nodata" style="display:none;" data-v-5044665b="">暂无数据</div></div></div> <div id="bvz64xo" class="my-tit" data-v-5a7e2a8a=""><i class="fdTag" data-v-5a7e2a8a="">问题已解决</i> <p data-v-5a7e2a8a="">計(jì)算每題的消費(fèi)稅，最好寫(xiě)一下計(jì)算步驟</p></div> <div id="de4499p" class="my-question-images clearfix" data-v-5a7e2a8a=""><div id="fgefyap" class="el-image" data-v-5a7e2a8a=""><div id="1v6a16x" class="el-image__error">FAILED</div><!----></div></div> <div id="xhbks4g" class="my-wrap clearfix" data-v-5a7e2a8a=""><div style="padding:0 0 16px;" data-v-5a7e2a8a=""><div id="4rxqzjr" class="my-name fl" data-v-5a7e2a8a=""><div id="9o99noa" class="head" data-v-5a7e2a8a=""><img src="http://member.chinaacc.com/faq/faqResources/images/tx03.jpg" data-v-5a7e2a8a=""> <i class="bg" data-v-5a7e2a8a=""></i></div> <span id="wf9jt44" class="name" data-v-5a7e2a8a="">樂(lè)賢</span>| <span id="9davoqd" class="time" data-v-5a7e2a8a="">提问时间：2023 10/24 15:45</span></div> <div id="1ambfrg" class="detail-tips" data-v-abada514="" data-v-5a7e2a8a=""><div style="position: relative" data-v-abada514=""><div id="aj441ke" class="my-tags fr" style="display: inline-block" data-v-abada514=""><a href="javascript:void(0)" data-v-abada514=""><img src="/wenda/img/newWd/phone.png" width="12" height="18" data-v-abada514=""><span data-v-abada514="">使用APP提问，老师回复第一时间提醒，下载APP></span></a></div> <div id="ywoam9r" class="column-app-download-layer" style="display:none;" data-v-abada514=""><div id="tgzl9v6" class="column-app-ewm fl" data-v-abada514=""><img src="http://m.yinshua168.com.cn/images/accAppCode/column/columnTopApp.png" width="121" height="121" alt="APP下載" data-v-abada514=""> <p data-v-abada514="">扫一扫，下载APP</p></div></div></div></div></div> <div id="ajhkhaf" class="warnCon" data-v-5a7e2a8a=""><div id="9v94nzx" class="warnConLeft"><img src="/wenda/_nuxt/img/iconWarn.60bd4fe.jpg"> <span>温馨提示：如果以上题目与您遇到的情况不符，可直接提问，随时问随时答</span></div> <a href="/wenda/tiwen" target="_blank">速问速答</a></div></div> <div id="4hqo44j" class="answer-list clearfix" data-v-5a7e2a8a=""><div id="hy49664" class="answer-item clearfix" data-v-5a7e2a8a=""><div id="trl9zs6" class="head" data-v-5a7e2a8a=""><div id="akwlj44" class="avatar" data-v-5a7e2a8a=""><img src="https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385" data-v-5a7e2a8a=""> <i class="bg" data-v-5a7e2a8a=""></i> <!----></div></div> <div id="9h4vljd" class="item-content" data-v-5a7e2a8a=""><div id="9q4mo94" class="top clearfix" data-v-5a7e2a8a=""><div id="4g49bgv" class="top-ttxt" data-v-5a7e2a8a=""><div id="ludtcdw" class="name fl" data-v-5a7e2a8a="">暖暖老師</div> <div id="sjwfczw" class="icon fl" data-v-5a7e2a8a="">金牌答疑老师</div></div> <div id="ukalqn4" class="top-ctxt" data-v-5a7e2a8a="">职称：<span title="中級(jí)會(huì)計(jì)師,稅務(wù)師,審計(jì)師" data-v-5a7e2a8a="">中級(jí)會(huì)計(jì)師,稅務(wù)師,審計(jì)師</span></div> <!----> <div id="rly4otm" class="top-fdBtnCon" data-v-5a7e2a8a=""><div id="s494htf" class="btnBox fl" data-v-5a7e2a8a=""><a target="_blank" href="http://m.yinshua168.com.cn/zhibojiaoliu/" class="btnBox-btn" data-v-5a7e2a8a="">免费直播</a></div></div></div> <div data-v-5a7e2a8a="" class="hideVagueReplayContent"><div id="nl449t6" class="question-content" data-v-5a7e2a8a="">第一不繳納消費(fèi)稅的</div> <!----> <div id="nzp44qx" class="question-date clearfix" data-v-5a7e2a8a=""><div id="x96lxjk" class="time fl" data-v-5a7e2a8a="">2023 10/24 15:46</div></div> <!----> <!----> <div id="hq9kwqh" class="question-ask-list" data-v-5a7e2a8a=""><div id="xbyllpb" class="ask-list-item" data-v-5a7e2a8a=""><div id="n6opa44" class="list-item-title clearfix" data-v-5a7e2a8a=""><img width="40" height="40" src="https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385" alt="" class="fl head-url" data-v-5a7e2a8a=""> <div id="qdtj9fy" class="fl detail" data-v-5a7e2a8a=""><div id="luo4444" class="name" data-v-5a7e2a8a=""><span data-v-5a7e2a8a="">暖暖老師</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt="" data-v-5a7e2a8a=""></div> <div id="irx49wh" class="date" data-v-5a7e2a8a="">2023 10/24 15:47</div></div></div> <div id="4ffoi44" class="list-item-content" data-v-5a7e2a8a="">業(yè)務(wù)2代扣代繳消費(fèi)稅的計(jì)算 （21+11）/（1-5%）*5%=1.68</div> <!----></div></div><div id="fsiur49" class="question-ask-list" data-v-5a7e2a8a=""><div id="klcwx49" class="ask-list-item" data-v-5a7e2a8a=""><div id="efvab4c" class="list-item-title clearfix" data-v-5a7e2a8a=""><img width="40" height="40" src="https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385" alt="" class="fl head-url" data-v-5a7e2a8a=""> <div id="qvapuux" class="fl detail" data-v-5a7e2a8a=""><div id="dygod99" class="name" data-v-5a7e2a8a=""><span data-v-5a7e2a8a="">暖暖老師</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt="" data-v-5a7e2a8a=""></div> <div id="aczedzb" class="date" data-v-5a7e2a8a="">2023 10/24 15:47</div></div></div> <div id="dt4pynr" class="list-item-content" data-v-5a7e2a8a="">業(yè)務(wù)3原木不繳納消費(fèi)稅</div> <!----></div></div><div id="ghquzlk" class="question-ask-list" data-v-5a7e2a8a=""><div id="dex9iu9" class="ask-list-item" data-v-5a7e2a8a=""><div id="pqv49ca" class="list-item-title clearfix" data-v-5a7e2a8a=""><img width="40" height="40" src="https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385" alt="" class="fl head-url" data-v-5a7e2a8a=""> <div id="uvbrxuo" class="fl detail" data-v-5a7e2a8a=""><div id="4o9xh4x" class="name" data-v-5a7e2a8a=""><span data-v-5a7e2a8a="">暖暖老師</span> <img width="36" height="18" src="/wenda/_nuxt/img/reply2.28c7604.png" alt="" data-v-5a7e2a8a=""></div> <div id="chmhqr9" class="date" data-v-5a7e2a8a="">2023 10/24 15:48</div></div></div> <div id="vqslfnc" class="list-item-content" data-v-5a7e2a8a="">業(yè)務(wù)4應(yīng)交消費(fèi)稅的答案是 （45000*280+152906/1.13+53400/1.13）*5%=639128.58元</div> <!----></div></div></div> <div id="zik4449" class="vague-teacherReply-btn" style="" data-v-5a7e2a8a=""><a href="javascript:void (0)" data-v-5a7e2a8a="">查看老师回复<img src="/wenda/img/newWd/pull-icon.png" data-v-5a7e2a8a=""></a></div></div></div></div> <div id="dt49ain" class="share clearfix" data-v-5a7e2a8a=""><div id="va4644y" class="info new" data-v-5a7e2a8a=""><div id="cdx4oc9" class="left" data-v-5a7e2a8a=""><a title="点赞并注册成为会员，享受多重专属福利！" class="zan-new" data-v-5a7e2a8a=""><!----> <img src="/wenda/img/newWd/sysp_btn_zan.png" data-v-5a7e2a8a=""> <span data-v-5a7e2a8a="">有帮助 7</span></a> <i class="separator" data-v-5a7e2a8a=""></i> <div id="9h6dwtr" class="collect" data-v-5a7e2a8a=""><span title="收藏并注册，精彩内容随时回顾，还能享受更多会员特权哦！" class="thumbsUpBtn collectBtn" data-v-5a7e2a8a=""><a href="javascript:void (0)" data-v-5a7e2a8a="" class=""></a> <i data-v-5a7e2a8a="">收藏 3</i></span></div></div> <div id="wlqzela" class="right-new read" data-v-5a7e2a8a=""><img src="/wenda/img/newWd/sysp_btn_eye.png" data-v-5a7e2a8a=""> <span id="4u64gu9" class="yd" data-v-5a7e2a8a="">阅读 781</span></div></div></div></div> <!----> <div id="sfoegw9" class="ask-question" data-v-5a7e2a8a=""><div id="htyr4nc" class="ask-tit" data-v-5a7e2a8a=""><img src="/wenda/img/newWd/question-ico.png" data-v-5a7e2a8a="">描述你的问题，直接向老师提问</div> <div id="cfoimlm" class="ask-index-cons" data-v-5a7e2a8a=""><div id="lm9ee4l" class="cons" style="position: relative;"><form class="el-form el-form--label-top"><div id="4xwpyda" class="el-form-item is-required"><!----><div id="qvetv96" class="el-form-item__content"><div id="xr669oh" class="el-textarea"><textarea autocomplete="off" minlength="5" rows="5" maxlength="400" placeholder="描述越精确的问题越容易得到优质的解答（问题描述输入5-400汉字，图片最多可上传3张，图片大小不超过2Mb）。" class="el-textarea__inner" style="min-height: 15px;"></textarea><span id="l419hq9" class="el-input__count">0/400</span></div><!----></div></div> <ul class="list-module" style="display:none;"> <!----></ul> <div style="display:none;"><div id="ifo44et" class="el-form-item topic-require" style="display:block;"><label for="topicId" class="el-form-item__label">选择问题所属话题</label><div id="hu49494" class="el-form-item__content"><ul class="topic-list"></ul> <div id="zim4izl" class="el-form-item__error" style="display:none;"> 请添加话题 </div><!----></div></div> <div id="tnsicsu" class="el-form-item upload-list"><label class="el-form-item__label">上传图片(最多上传3张图片)</label><div id="9d46661" class="el-form-item__content"><div><ul class="el-upload-list el-upload-list--picture-card"></ul><div tabindex="0" class="el-upload el-upload--picture-card"><i class="el-icon-plus"></i><input type="file" name="file" class="el-upload__input"></div></div> <div id="fzp944u" class="el-dialog__wrapper" style="display:none;"><div role="dialog" aria-modal="true" aria-label="dialog" class="el-dialog" style="margin-top:15vh;"><div id="kngto9e" class="el-dialog__header"><span id="dt41166" class="el-dialog__title"></span><button type="button" aria-label="Close" class="el-dialog__headerbtn"><i class="el-dialog__close el-icon el-icon-close"></i></button></div><!----><!----></div></div><!----></div></div></div></form> <a class="submit-btn">提交问题</a></div></div></div> <div id="gjzl4ks" class="ques_list_mod" data-v-5a7e2a8a=""><div id="sfg9494" class="detail_common_news_list"><div id="k9994uc" class="tit clearfix"><h4 class="fl">相关问答</h4> <a href="/wenda/?catId=6" class="fr get_more">查看更多</a></div> <ul class="list"><li><a href="/wenda/detail/nofollow/xt/5467635" target="_blank"> 可以寫(xiě)一下計(jì)算步驟嗎？ </a> <span id="qxwx411" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>302</i></span></li><li><a href="/wenda/detail/nofollow/xt/2422901" target="_blank"> 請(qǐng)問(wèn)稅負(fù)率怎么計(jì)算，最好能將每一個(gè)步驟寫(xiě)出來(lái)，比如應(yīng)交稅負(fù)率為1，麻煩舉個(gè)例子講解一下。謝謝。 </a> <span id="rsa9lmg" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>756</i></span></li><li><a href="/wenda/detail/nofollow/xt/6786018" target="_blank"> 計(jì)算稅額且要過(guò)程及每題思路依據(jù) </a> <span id="a416499" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>320</i></span></li><li><a href="/wenda/detail/nofollow/xt/5290841" target="_blank"> 下面的問(wèn)題怎么計(jì)算，可以寫(xiě)一下詳細(xì)步驟嗎 </a> <span id="ysi994n" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>270</i></span></li><li><a href="/wenda/detail/nofollow/xt/9888886" target="_blank"> 老師這個(gè)怎么計(jì)算呢？可以說(shuō)一下計(jì)算步驟嗎？ </a> <span id="uksc9yb" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>129</i></span></li></ul></div> <div id="cavk66u" class="detail_common_news_list"><div id="jiiz9lp" class="tit clearfix"><h4 class="fl">最新回答<i class="new_icon"></i></h4> <a href="/wenda/tab1" class="fr get_more">查看更多</a></div> <ul class="list"><li><a href="/wenda/detail/wd/24794234" target="_blank">怎么使用因素分析法做對(duì)凈資產(chǎn)收益率的變動(dòng)分析？</a> <span id="ek4ehtq" class="flex-col">17小时前</span></li><li><a href="/wenda/detail/wd/24794229" target="_blank">004 問(wèn)題一： 2024年CPA會(huì)計(jì)《500》第510題（2)權(quán)益法下核算長(zhǎng)投發(fā)生順流交易合并報(bào)表層面反向結(jié)轉(zhuǎn)營(yíng)業(yè)收入、營(yíng)業(yè)成本是否應(yīng)該使用交易商品的收入、成本*未售出比例*企業(yè)持有比例來(lái)計(jì)提？答案未考慮未售出比例 問(wèn)題二: 相較于權(quán)益法，成本法核算下是否無(wú)論發(fā)生順流交易還是逆流交易，都應(yīng)當(dāng)采用以下分錄？ 借:營(yíng)業(yè)收入 商品的價(jià)格 貸：營(yíng)業(yè)成本 存貨（商品收入-商品成本）*未售出比率</a> <span id="k46111c" class="flex-col">17小时前</span></li><li><a href="/wenda/detail/wd/24794209" target="_blank">銀行本票同一票據(jù)交換區(qū)是什么意思，是只能同城不能異地嗎</a> <span id="xks94yd" class="flex-col">17小时前</span></li><li><a href="/wenda/detail/bd/100500997207" target="_blank">在賣(mài)出使用過(guò)的轎車(chē)時(shí)，需要如何確認(rèn)收入？</a> <span id="yljxf4v" class="flex-col">2个月前</span></li><li><a href="/wenda/detail/bd/100500997258" target="_blank">會(huì)計(jì)師的薪酬水平還受到所在公司規(guī)模、行業(yè)類(lèi)型和職位級(jí)別等因素的影響。</a> <span id="clug9xz" class="flex-col">2个月前</span></li></ul></div></div></div> <div id="9b6zlmz" class="detail-right fr" data-v-5a7e2a8a=""><div id="y99xf9p" class="user_login_mode" data-v-1e17219f="" data-v-5a7e2a8a=""><div id="hqdysf9" class="no_login clearfix" data-v-1e17219f=""><img src="/wenda/img/default_header.jpg" alt="" class="fl default_header" data-v-1e17219f=""> <div style="text-align: center" data-v-1e17219f=""><p data-v-1e17219f="">赶快点击<a href="javascript:void(0)" data-v-1e17219f="">登录</a><br data-v-1e17219f="">获取专属推荐内容</p></div></div></div> <div id="py4mu99" class="ques_list_mod" data-v-5a7e2a8a=""><div id="9p64469" class="common_news_list"><div id="mc9neu9" class="tit clearfix"><h4 class="fl">实务资讯</h4> <a href="/kuaijishiwu/zzjn" class="fr get_more">查看更多</a></div> <ul class="list"><li><a href="http://m.yinshua168.com.cn/kuaijishiwu/zzjn/li20250210112656.shtml" target="_blank"> 企業(yè)之間簽訂的借款合同繳納印花稅嗎？ </a></li><li><a href="http://m.yinshua168.com.cn/kuaijishiwu/zzjn/li20250213104949.shtml" target="_blank"> 企業(yè)推廣產(chǎn)品支付的費(fèi)用是推廣費(fèi)還是傭金？ </a></li><li><a href="http://m.yinshua168.com.cn/kuaijishiwu/gssw/li20250227100445.shtml" target="_blank"> 7項(xiàng)個(gè)稅專(zhuān)項(xiàng)附加扣除要點(diǎn)！ </a></li><li><a href="http://m.yinshua168.com.cn/kuaijishiwu/gssw/li20250221102544.shtml" target="_blank"> 2024年個(gè)人所得稅匯算清繳常見(jiàn)問(wèn)題> </a></li><li><a href="http://m.yinshua168.com.cn/kuaijishiwu/zzjn/li20250211095019.shtml" target="_blank"> 納稅人為非雇員支付的旅客運(yùn)輸費(fèi)用，能否抵扣進(jìn)項(xiàng)稅額？ </a></li></ul></div></div> <!----> <div id="4919dw9" class="bottomToTopPartNew-warp" data-v-5a7e2a8a=""></div> <div id="ez99499" class="bottomToTopPartNew" data-v-5a7e2a8a="" style="right: 0px; top: 0px;"><div id="njdxf4r" class="freeLiving-wrap" data-v-4a7dc03d="" data-v-5a7e2a8a=""><div id="agw9999" class="new-title clearfix" data-v-4a7dc03d=""><h3 data-v-4a7dc03d="">免费资料</h3></div> <div id="m9449jz" class="freeLiving-mod pr" data-v-4a7dc03d=""><a href="javascript:void (0)" class="btn" data-v-4a7dc03d="">一键下载</a></div></div> <div id="jwi4lle" class="freeLiving-wrap" data-v-a1b63fd2="" data-v-5a7e2a8a=""><div id="9v6uzse" class="new-title clearfix" data-v-a1b63fd2=""><h3 data-v-a1b63fd2="">下载APP快速提问</h3></div> <div id="2i99144" class="freeLiving-mod pr" data-v-a1b63fd2=""><div id="kby9oa4" class="follow-mod clearfix" data-v-a1b63fd2=""><div id="jj91prr" class="pic fl" data-v-a1b63fd2=""><img src="/wenda/img/newWd/accApp.png" width="106" height="106" alt="正保會(huì)計(jì)網(wǎng)校APP" data-v-a1b63fd2=""></div> <div id="di91wop" class="text fl" data-v-a1b63fd2=""><h4 data-v-a1b63fd2="">扫一扫立即下载APP</h4> <p data-v-a1b63fd2="">拍照一键搜题更便捷<br data-v-a1b63fd2="">老师回复第一时间通知</p></div></div></div></div> <div id="2ouv996" class="feedBack-wrap" data-v-09833106="" data-v-5a7e2a8a=""><div id="iyvpi9e" class="con" data-v-09833106=""><a href="http://m.yinshua168.com.cn/zhuanti/fankui/?gg=mfwd" target="_blank" data-v-09833106=""><img src="/wenda/img/newWd/feedBack.png" data-v-09833106=""> 意见反馈</a></div></div></div></div> <!----></div> <div style="display:none;" data-v-5d64553d="" data-v-5a7e2a8a=""><div id="x414466" class="ad-con" data-v-5d64553d=""><p class="txt" data-v-5d64553d="">您有一张限时会员卡待领取</p> <p class="time" data-v-5d64553d="">00:09:59</p> <a href="javascript:void (0)" class="btn" data-v-5d64553d="">免费领取</a> <a href="javascript:void (0)" class="close-btn" data-v-5d64553d=""><img src="/wenda/img/newWd/close-icon.png" alt="" data-v-5d64553d=""></a></div> <div id="wwb4616" class="bg-mask" data-v-5d64553d=""></div></div> <div style="display:none;" data-v-1eedee80="" data-v-5a7e2a8a=""><div id="s966199" class="ad-con-new" data-v-1eedee80=""><a href="javascript:void (0)" class="btn" data-v-1eedee80="">立即免费注册</a> <a href="javascript:void (0)" class="close-btn" data-v-1eedee80=""><img src="/wenda/img/newWd/close-icon.png" alt="" data-v-1eedee80=""></a></div> <div id="fvl4991" class="bg-mask" data-v-1eedee80=""></div></div> <div id="lq4116i" class="rightFloatNav" data-v-20611992="" data-v-5a7e2a8a=""><a href="javascript:void(0)" target="_self" data-v-20611992=""><img src="/wenda/img/newWd/robot.png" alt="" class="newPeople-pic" data-v-20611992=""> <div id="f4499jh" class="rightFloatNav-layer" data-v-20611992=""><span data-v-20611992="">Hi，您好，我是基于人工智能技术的智能答疑助手，如果有什么问题可以直接问我呦~</span></div></a> <!----></div></div> <iframe src="http://m.yinshua168.com.cn/global/footer1200_member.shtml" scrolling="no" id="footeriframe" width="100%" height="200" frameborder="0"></iframe></div></div></div><script>window.__NUXT__=(function(a,b,c,d,e,f,g,h,i,j,k,l,m,n,o,p,q,r,s,t,u,v){return {layout:"default",data:[{questionDetail:{info:{id:8929818,tags:"消費(fèi)稅",addtime:"2023 10\u002F24 15:45",title:"計(jì)算每題的消費(fèi)稅，最好寫(xiě)一下計(jì)算步驟",browseCount:781,image:["https:\u002F\u002Fal3.acc5.com\u002Fced45e5c4c1205bd1308ae3647063cde.jpg"],status:b,uid:"91574486",teacherName:h,cat:{id:e,name:g},userName:"樂(lè)賢",userHead:a,isAcc5:d,isEmbody:f,isHistory:d,sourceType:a,teacherTags:a,teacherAnswerNum:a,teacherProfessionalTitle:"中級(jí)會(huì)計(jì)師,稅務(wù)師,審計(jì)師"},reply:[{content:"第一不繳納消費(fèi)稅的",addtime:"2023 10\u002F24 15:46",head:m,nickname:h,replyType:k,image:[]},{content:"業(yè)務(wù)2代扣代繳消費(fèi)稅的計(jì)算\n（21+11）\u002F（1-5%）*5%=1.68",addtime:q,head:m,nickname:h,replyType:k,image:[]},{content:"業(yè)務(wù)3原木不繳納消費(fèi)稅",addtime:q,head:m,nickname:h,replyType:k,image:[]},{content:"業(yè)務(wù)4應(yīng)交消費(fèi)稅的答案是\n（45000*280+152906\u002F1.13+53400\u002F1.13）*5%=639128.58元",addtime:"2023 10\u002F24 15:48",head:m,nickname:h,replyType:k,image:[]}],aiInfo:a},livingCase:[{id:5484840,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fli20250210112656.shtml",title:"企業(yè)之間簽訂的借款合同繳納印花稅嗎？"},{id:5492252,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fli20250213104949.shtml",title:"企業(yè)推廣產(chǎn)品支付的費(fèi)用是推廣費(fèi)還是傭金？"},{id:5521336,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fgssw\u002Fli20250227100445.shtml",title:"7項(xiàng)個(gè)稅專(zhuān)項(xiàng)附加扣除要點(diǎn)！"},{id:5510674,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fgssw\u002Fli20250221102544.shtml",title:"2024年個(gè)人所得稅匯算清繳常見(jiàn)問(wèn)題\u003E"},{id:5487640,staticFileName:"\u002F\u002Fm.yinshua168.com.cn\u002Fkuaijishiwu\u002Fzzjn\u002Fli20250211095019.shtml",title:"納稅人為非雇員支付的旅客運(yùn)輸費(fèi)用，能否抵扣進(jìn)項(xiàng)稅額？"}],newsList:[{id:24794234,title:"怎么使用因素分析法做對(duì)凈資產(chǎn)收益率的變動(dòng)分析？",browseCount:16,addtime:"03\u002F01 21:37",uid:"94561170",teacherName:t,isAcc5:a,isEmbody:f,isHistory:a,reply:a,from:a,teacherHead:v,status:b,catId:14,catName:"中級(jí)職稱",userName:a,userHead:a,content:a,sourceType:n,collectNum:c,bizType:l,images:a,createTime:"2025-03-01 21:37:10",eduId:a,pageUrl:a,collectStatus:c,questionId:a},{id:24794229,title:"004 \n問(wèn)題一：\n2024年CPA會(huì)計(jì)《500》第510題（2)權(quán)益法下核算長(zhǎng)投發(fā)生順流交易合并報(bào)表層面反向結(jié)轉(zhuǎn)營(yíng)業(yè)收入、營(yíng)業(yè)成本是否應(yīng)該使用交易商品的收入、成本*未售出比例*企業(yè)持有比例來(lái)計(jì)提？答案未考慮未售出比例\n問(wèn)題二:\n相較于權(quán)益法，成本法核算下是否無(wú)論發(fā)生順流交易還是逆流交易，都應(yīng)當(dāng)采用以下分錄？\n借:營(yíng)業(yè)收入 商品的價(jià)格\n貸：營(yíng)業(yè)成本\n 存貨（商品收入-商品成本）*未售出比率",browseCount:12,addtime:"03\u002F01 21:34",uid:"84354965",teacherName:"趙老師",isAcc5:a,isEmbody:f,isHistory:a,reply:a,from:a,teacherHead:"http:\u002F\u002Fm.yinshua168.com.cn\u002Fimages\u002Ftemplate\u002FspreadNew\u002Ffree\u002Fc-teacher-04.png",status:b,catId:15,catName:"CPA",userName:a,userHead:a,content:a,sourceType:n,collectNum:c,bizType:l,images:a,createTime:"2025-03-01 21:34:41",eduId:a,pageUrl:a,collectStatus:c,questionId:a},{id:24794209,title:"銀行本票同一票據(jù)交換區(qū)是什么意思，是只能同城不能異地嗎",browseCount:17,addtime:"03\u002F01 21:21",uid:"94012632",teacherName:"李老師",isAcc5:a,isEmbody:f,isHistory:a,reply:a,from:a,teacherHead:"http:\u002F\u002Fm.yinshua168.com.cn\u002Fimages\u002Ftemplate\u002FspreadNew\u002Ffree\u002Fc-teacher-01.png",status:b,catId:13,catName:"初級(jí)職稱",userName:a,userHead:a,content:a,sourceType:n,collectNum:c,bizType:l,images:a,createTime:"2025-03-01 21:21:44",eduId:a,pageUrl:a,collectStatus:c,questionId:a},{id:100500997207,title:"在賣(mài)出使用過(guò)的轎車(chē)時(shí)，需要如何確認(rèn)收入？",browseCount:2522,addtime:"12\u002F19 21:53",uid:u,teacherName:"歐陽(yáng)老師",isAcc5:a,isEmbody:f,isHistory:a,reply:a,from:a,teacherHead:"http:\u002F\u002Fm.yinshua168.com.cn\u002Fimages\u002Ftemplate\u002FspreadNew\u002Ffree\u002Fc-teacher-08.png",status:b,catId:p,catName:r,userName:a,userHead:a,content:a,sourceType:s,collectNum:o,bizType:b,images:a,createTime:"2024-12-19 21:53:46",eduId:a,pageUrl:a,collectStatus:c,questionId:a},{id:100500997258,title:"會(huì)計(jì)師的薪酬水平還受到所在公司規(guī)模、行業(yè)類(lèi)型和職位級(jí)別等因素的影響。",browseCount:2027,addtime:"12\u002F19 21:23",uid:u,teacherName:t,isAcc5:a,isEmbody:f,isHistory:a,reply:a,from:a,teacherHead:v,status:b,catId:p,catName:r,userName:a,userHead:a,content:a,sourceType:s,collectNum:o,bizType:b,images:a,createTime:"2024-12-19 21:23:25",eduId:a,pageUrl:a,collectStatus:c,questionId:a}],answerList:[{id:5467635,title:"可以寫(xiě)一下計(jì)算步驟嗎？",browseCount:302,addtime:"2021-12-29 20:10:00",uid:"13993716",teacherName:"涵老師",isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F009\u002F85\u002F97\u002F06_avatar_middle.jpg?t=1651203403",status:b,catId:e,catName:g,userName:a,userHead:a,content:a,sourceType:j,collectNum:c,bizType:i,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a},{id:2422901,title:"請(qǐng)問(wèn)稅負(fù)率怎么計(jì)算，最好能將每一個(gè)步驟寫(xiě)出來(lái)，比如應(yīng)交稅負(fù)率為1，麻煩舉個(gè)例子講解一下。謝謝。",browseCount:756,addtime:"2019-11-14 17:16:00",uid:"9818578",teacherName:"鄒老師",isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F90\u002F89_avatar_middle.jpg?t=1651203197",status:b,catId:e,catName:g,userName:a,userHead:a,content:a,sourceType:j,collectNum:c,bizType:i,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a},{id:6786018,title:"計(jì)算稅額且要過(guò)程及每題思路依據(jù)",browseCount:320,addtime:"2022-10-18 19:33:00",uid:"15263246",teacherName:"小帥老師",isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F016\u002F06\u002F97\u002F33_avatar_middle.jpg?t=1682474560",status:b,catId:e,catName:g,userName:a,userHead:a,content:a,sourceType:j,collectNum:c,bizType:i,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a},{id:5290841,title:"下面的問(wèn)題怎么計(jì)算，可以寫(xiě)一下詳細(xì)步驟嗎",browseCount:270,addtime:"2021-11-18 12:45:00",uid:"14476916",teacherName:h,isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F010\u002F08\u002F79\u002F95_avatar_middle.jpg?t=1651203943",status:b,catId:e,catName:g,userName:a,userHead:a,content:a,sourceType:j,collectNum:c,bizType:i,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a},{id:9888886,title:"老師這個(gè)怎么計(jì)算呢？可以說(shuō)一下計(jì)算步驟嗎？",browseCount:129,addtime:"2024-10-29 13:22:00",uid:"17828342",teacherName:"堂堂老師",isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F009\u002F15\u002F96\u002F03_avatar_middle.jpg?t=1651203220",status:b,catId:e,catName:g,userName:a,userHead:a,content:a,sourceType:j,collectNum:c,bizType:i,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a}],isViolation:d,isCollect:d,isFavorite:d,favoriteCount:l,collectCount:o}],fetch:{},error:a,state:{userInfo:{flag:"false",sid:""},publicKey:"30819f300d06092a864886f70d010101050003818d0030818902818100890f1a96bb296740990674217c96afe8bbbc63ba69123a55c87f03afe36f106522c2935a650a6bfd929a575941396d888424e4ee702e33f5ea2275d4d9e8c80c6c503a07c1f471f501e89abd4c6fd169b4c32460e1fd35ff2bbdb3febaa4c28a5b549b20017caea2652761b2a7edb22cb765921e18f1fe9315a8ade66625d11d0203010001",avatarUrl:"\u002Fwenda\u002Fimg\u002Favatar.jpg",selfInfo:{},dialLogin:d,lamuCatId:e},serverRendered:f,routePath:"\u002Fdetail\u002Fxt\u002F8929818",config:{_app:{basePath:"\u002Fwenda\u002F",assetsPath:"\u002Fwenda\u002F_nuxt\u002F",cdnURL:a}}}}(null,9,0,false,6,true,"稅務(wù)","暖暖老師",8,"kjxt",2,7,"https:\u002F\u002Fpic1.acc5.cn\u002F010\u002F08\u002F79\u002F95_avatar_middle.jpg?t=1733968385","wenda",3,5,"2023 10\u002F24 15:47","會(huì)計(jì)實(shí)務(wù)","faq","秦老師","0","http:\u002F\u002Fm.yinshua168.com.cn\u002Fimages\u002Ftemplate\u002FspreadNew\u002Ffree\u002Fc-teacher-05.png"));</script><script src="/wenda/_nuxt/93e9bc6.js" defer=""></script><script src="/wenda/_nuxt/6d543eb.js" defer=""></script><script src="/wenda/_nuxt/fd38540.js" defer=""></script><script src="/wenda/_nuxt/cf40c1d.js" defer=""></script><script src="/wenda/_nuxt/7b6570f.js" defer=""></script><script src="/wenda/_nuxt/24dcf40.js" defer=""></script><script src="/wenda/_nuxt/012ad40.js" defer=""></script><script src="/wenda/_nuxt/0db2742.js" defer=""></script><script src="/wenda/_nuxt/69da770.js" defer=""></script> <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://m.yinshua168.com.cn/" title="男女配种超爽免费视频">男女配种超爽免费视频</a> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> <div id="gm44e" class="pl_css_ganrao" style="display: none;"><abbr id="gm44e"><dl id="gm44e"></dl></abbr><legend id="gm44e"></legend><progress id="gm44e"></progress><bdo id="gm44e"></bdo><optgroup id="gm44e"><div id="gm44e"></div></optgroup><pre id="gm44e"><meter id="gm44e"><style id="gm44e"><meter id="gm44e"></meter></style></meter></pre><menu id="gm44e"></menu><sub id="gm44e"><optgroup id="gm44e"><abbr id="gm44e"></abbr></optgroup></sub><sup id="gm44e"><rp id="gm44e"></rp></sup><var id="gm44e"></var><code id="gm44e"><sub id="gm44e"><abbr id="gm44e"></abbr></sub></code><em id="gm44e"></em><dl id="gm44e"><abbr id="gm44e"><fieldset id="gm44e"></fieldset></abbr></dl><div id="gm44e"></div><tt id="gm44e"></tt><fieldset id="gm44e"><pre id="gm44e"></pre></fieldset><object id="gm44e"><ruby id="gm44e"></ruby></object><xmp id="gm44e">
<s id="gm44e"></s>
网络出现问题，请稍后再试
网络出现问题，请稍后再试