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<dd class="lemmaWgt-lemmaTitle-title">
<h1 >税费</h1>
<a href="javascript:;" class="edit-lemma cmn-btn-hover-blue cmn-btn-28 j-edit-link"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
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</div><div class="lemma-summary" label-module="lemmaSummary">
<div class="para" label-module="para">指<a target=_blank href="/item/%E7%A8%8E%E6%94%B6/682875" data-lemmaid="682875">税收</a>和费用税收，税收是国家为满足<a target=_blank href="/item/%E7%A4%BE%E4%BC%9A%E5%85%AC%E5%85%B1%E9%9C%80%E8%A6%81/10802105" data-lemmaid="10802105">社会公共需è¦</a>，ä¾æ®å…¶ç¤¾ä¼šèŒèƒ½ï¼ŒæŒ‰ç…§æ³•å¾‹è§„定，强制地ã€æ— å¿åœ°å‚与<a target=_blank href="/item/%E7%A4%BE%E4%BC%9A%E4%BA%A7%E5%93%81/3304007" data-lemmaid="3304007">社会产å“</a>分é…的一ç§å½¢å¼ã€‚税费是指国家机关å‘有关当事人æä¾›æŸç§ç‰¹å®šåŠ³åŠ¡æˆ–æœåŠ¡ï¼ŒæŒ‰è§„定收å–的一ç§è´¹ç”¨ã€‚<sup class="sup--normal" data-sup="1" data-ctrmap=":1,">
[1]</sup><a class="sup-anchor" name="ref_[1]_1103003"> </a>
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<dt class="basicInfo-item name">ä¸æ–‡å</dt>
<dd class="basicInfo-item value">
税费
</dd>
<dt class="basicInfo-item name">定 义</dt>
<dd class="basicInfo-item value">
<a target=_blank href="/item/%E7%A8%8E%E6%94%B6">税收</a>和费用税收
</dd>
</dl><dl class="basicInfo-block basicInfo-right">
<dt class="basicInfo-item name">ç±» åž‹</dt>
<dd class="basicInfo-item value">
<a target=_blank href="/item/%E5%A2%9E%E5%80%BC%E7%A8%8E">增值税</a>ã€<a target=_blank href="/item/%E6%B6%88%E8%B4%B9%E7%A8%8E">消费税</a>ã€<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E7%A8%8E">è¥ä¸šç¨Ž</a>
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<dt class="basicInfo-item name">收å–机关</dt>
<dd class="basicInfo-item value">
税务机关ã€<a target=_blank href="/item/%E6%B5%B7%E5%85%B3">æµ·å…³</a>和财政机关
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<h2 class="block-title">目录</h2>
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<li class="level1">
<span class="index">1</span>
<span class="text"><a href="#1">税与费的区别</a></span>
</li>
<li class="level1">
<span class="index">2</span>
<span class="text"><a href="#2">æµè½¬ç¨Žç±»</a></span>
</li>
<li class="level1">
<span class="index">3</span>
<span class="text"><a href="#3">所得税类</a></span>
</li>
<li class="level1">
<span class="index">4</span>
<span class="text"><a href="#4">行为资æºç¨Žç±»</a></span>
</li>
<li class="level1">
<span class="index">5</span>
<span class="text"><a href="#5">å„ç§ç¨Žè´¹</a></span>
</li>
</ol><ol><li class="level1">
<span class="index">6</span>
<span class="text"><a href="#6">应交增值税</a></span>
</li>
<li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#6_1">增值税</a></span>
</li>
<li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#6_2">ä¸€èˆ¬çº³ç¨Žæ ¸ç®—</a></span>
</li>
<li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#6_3">å°è§„模纳税</a></span>
</li>
<li class="level1">
<span class="index">7</span>
<span class="text"><a href="#7">应交消费税</a></span>
</li>
<li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#7_1">销售应税</a></span>
</li>
</ol><ol><li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#7_2">自产自用应税</a></span>
</li>
<li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#7_3">å§”æ‰˜åŠ å·¥åº”ç¨Ž</a></span>
</li>
<li class="level2">
<span class="index">â–ª</span>
<span class="text"><a href="#7_4">è¿›å£åº”税</a></span>
</li>
<li class="level1">
<span class="index">8</span>
<span class="text"><a href="#8">应交è¥ä¸šç¨Ž</a></span>
</li>
<li class="level1">
<span class="index">9</span>
<span class="text"><a href="#9">其他应交税费</a></span>
</li>
</ol>
</div>
</div>
</div>
<div class="anchor-list">
<a name="1" class="lemma-anchor para-title" ></a>
<a name="sub1103003_1" class="lemma-anchor " ></a>
<a name="税与费的区别" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>税与费的区别</h2>
<a class="edit-icon j-edit-link" data-edit-dl="1" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para"><div class="lemma-picture text-pic layout-right" style="width:220px; float: right;">
<a class="image-link" nslog-type="9317"
href="/pic/%E7%A8%8E%E8%B4%B9/6754442/0/738b4710b912c8fc1228314dfa039245d7882153?fr=lemma&ct=single" target="_blank"
title="" style="width:220px;height:140px;">
<img class="lazy-img" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAMAAAAoyzS7AAAAGXRFWHRTb2Z0d2FyZQBBZG9iZSBJbWFnZVJlYWR5ccllPAAAAAZQTFRF9fX1AAAA0VQI3QAAAAxJREFUeNpiYAAIMAAAAgABT21Z4QAAAABJRU5ErkJggg==" data-src="https://gss1.bdstatic.com/9vo3dSag_xI4khGkpoWK1HF6hhy/baike/s%3D220/sign=fc13124e9f25bc312f5d069a6edd8de7/738b4710b912c8fc1228314dfa039245d7882153.jpg" alt="" style="width:220px;height:140px;"/>
</a>
</div>1.看å¾æ”¶ä¸»ä½“是è°ã€‚税通常由税务机关ã€æµ·å…³å’Œè´¢æ”¿æœºå…³æ”¶å–；费通常由其他税务机关和事业å•ä½æ”¶å–。</div>
<div class="para" label-module="para">2.看是å¦å…·æœ‰æ— å¿æ€§ã€‚国家收费éµå¾ªæœ‰å¿åŽŸåˆ™ï¼Œè€Œå›½å®¶æ”¶ç¨Žéµå¾ªæ— å¿åŽŸåˆ™ã€‚有å¿æ”¶å–çš„æ˜¯è´¹ï¼Œæ— å¿è¯¾å¾çš„æ˜¯ç¨Žã€‚è¿™æ˜¯ä¸¤è€…åœ¨æ€§è´¨ä¸Šçš„æ ¹æœ¬åŒºåˆ«ã€‚</div>
<div class="para" label-module="para">3.看是å¦<a target=_blank href="/item/%E4%B8%93%E6%AC%BE%E4%B8%93%E7%94%A8">专款专用</a>。税款一般是由国家通过预算统一支出，用于<a target=_blank href="/item/%E7%A4%BE%E4%BC%9A%E5%85%AC%E5%85%B1%E9%9C%80%E8%A6%81">社会公共需è¦</a>，除æžå°‘数情况外，一般ä¸å®žè¡Œä¸“款专用；而收费多用于满足收费å•ä½æœ¬èº«ä¸šåŠ¡æ”¯å‡ºçš„需è¦ï¼Œä¸“æ¬¾ä¸“ç”¨ã€‚å› æ¤ï¼ŒæŠŠæŸäº›ç¨Žç§°ä¸ºè´¹æˆ–把æŸäº›è´¹çœ‹ä½œç¨Žï¼Œéƒ½æ˜¯ä¸ç§‘å¦çš„。<sup class="sup--normal" data-sup="1" data-ctrmap=":1,">
[1]</sup><a class="sup-anchor" name="ref_[1]_1103003"> </a>
</div><div class="anchor-list">
<a name="2" class="lemma-anchor para-title" ></a>
<a name="sub1103003_2" class="lemma-anchor " ></a>
<a name="æµè½¬ç¨Žç±»" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>æµè½¬ç¨Žç±»</h2>
<a class="edit-icon j-edit-link" data-edit-dl="2" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para"><a target=_blank href="/item/%E5%A2%9E%E5%80%BC%E7%A8%8E">增值税</a>ã€<a target=_blank href="/item/%E6%B6%88%E8%B4%B9%E7%A8%8E">消费税</a>ã€<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E7%A8%8E">è¥ä¸šç¨Ž</a>ã€å…³ç¨Ž</div><div class="anchor-list">
<a name="3" class="lemma-anchor para-title" ></a>
<a name="sub1103003_3" class="lemma-anchor " ></a>
<a name="所得税类" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>所得税类</h2>
<a class="edit-icon j-edit-link" data-edit-dl="3" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para">ä¼ä¸šæ‰€å¾—税和<a target=_blank href="/item/%E4%B8%AA%E4%BA%BA%E6%89%80%E5%BE%97%E7%A8%8E">个人所得税</a>。</div><div class="anchor-list">
<a name="4" class="lemma-anchor para-title" ></a>
<a name="sub1103003_4" class="lemma-anchor " ></a>
<a name="行为资æºç¨Žç±»" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>行为资æºç¨Žç±»</h2>
<a class="edit-icon j-edit-link" data-edit-dl="4" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para"><a target=_blank href="/item/%E6%88%BF%E4%BA%A7%E7%A8%8E">房产税</a>ã€<a target=_blank href="/item/%E5%8D%B0%E8%8A%B1%E7%A8%8E">å°èŠ±ç¨Ž</a>ã€<a target=_blank href="/item/%E8%BD%A6%E8%88%B9%E7%A8%8E">车船税</a>ã€<a target=_blank href="/item/%E5%9C%9F%E5%9C%B0%E4%BD%BF%E7%94%A8%E7%A8%8E">土地使用税</a>ã€<a target=_blank href="/item/%E8%B5%84%E6%BA%90%E7%A8%8E">资æºç¨Ž</a>ã€<a target=_blank href="/item/%E5%9C%9F%E5%9C%B0%E5%A2%9E%E5%80%BC%E7%A8%8E">土地增值税</a>ç‰</div><div class="anchor-list">
<a name="5" class="lemma-anchor para-title" ></a>
<a name="sub1103003_5" class="lemma-anchor " ></a>
<a name="å„ç§ç¨Žè´¹" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>å„ç§ç¨Žè´¹</h2>
<a class="edit-icon j-edit-link" data-edit-dl="5" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para">ä¼ä¸šæ ¹æ®ç¨Žæ³•è§„定应交纳的å„ç§ç¨Žè´¹åŒ…括：增值税ã€<a target=_blank href="/item/%E6%B6%88%E8%B4%B9%E7%A8%8E">消费税</a>ã€è¥ä¸šç¨Žã€<a target=_blank href="/item/%E5%9F%8E%E5%B8%82%E7%BB%B4%E6%8A%A4%E5%BB%BA%E8%AE%BE%E7%A8%8E">城市维护建设税</a>ã€èµ„æºç¨Žã€<a target=_blank href="/item/%E6%89%80%E5%BE%97%E7%A8%8E">所得税</a>ã€åœŸåœ°å¢žå€¼ç¨Žã€æˆ¿äº§ç¨Žã€<a target=_blank href="/item/%E8%BD%A6%E8%88%B9%E4%BD%BF%E7%94%A8%E7%A8%8E">车船使用税</a>ã€åœŸåœ°ä½¿ç”¨ç¨Žã€<a target=_blank href="/item/%E6%95%99%E8%82%B2%E8%B4%B9%E9%99%84%E5%8A%A0">æ•™è‚²è´¹é™„åŠ </a>ã€çŸ¿äº§èµ„æºè¡¥å¿è´¹ã€å°èŠ±ç¨Žã€è€•åœ°å 用税ç‰ã€‚<sup class="sup--normal" data-sup="2" data-ctrmap=":2,">
[2]</sup><a class="sup-anchor" name="ref_[2]_1103003"> </a>
</div>
<div class="para" label-module="para">ä¼ä¸šåº”通过“<a target=_blank href="/item/%E5%BA%94%E4%BA%A4%E7%A8%8E%E8%B4%B9">应交税费</a>â€ç§‘目，总括åæ˜ å„ç§ç¨Žè´¹çš„交纳情况，并按照应交税费的ç§ç±»è¿›è¡Œ<a target=_blank href="/item/%E6%98%8E%E7%BB%86%E6%A0%B8%E7%AE%97">æ˜Žç»†æ ¸ç®—</a>。该科目<a target=_blank href="/item/%E8%B4%B7%E6%96%B9">è´·æ–¹</a>登记应交纳的å„ç§ç¨Žè´¹ç‰ï¼Œ<a target=_blank href="/item/%E5%80%9F%E6%96%B9">借方</a>登记实际交纳的税费；<a target=_blank href="/item/%E6%9C%9F%E6%9C%AB%E4%BD%99%E9%A2%9D">期末余é¢</a>一般在贷方，åæ˜ ä¼ä¸šå°šæœªäº¤çº³çš„税费，期末余é¢å¦‚在借方，åæ˜ ä¼ä¸šå¤šäº¤æˆ–尚未抵扣的税费。</div><div class="anchor-list">
<a name="6" class="lemma-anchor para-title" ></a>
<a name="sub1103003_6" class="lemma-anchor " ></a>
<a name="应交增值税" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>应交增值税</h2>
<a class="edit-icon j-edit-link" data-edit-dl="6" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="anchor-list">
<a name="6_1" class="lemma-anchor para-title" ></a>
<a name="sub1103003_6_1" class="lemma-anchor " ></a>
<a name="增值税" class="lemma-anchor " ></a>
<a name="6-1" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>增值税</h3>
</div>
<div class="para" label-module="para">增值税是指对我国境内<a target=_blank href="/item/%E9%94%80%E5%94%AE%E8%B4%A7%E7%89%A9">销售货物</a>ã€è¿›å£è´§ç‰©ï¼Œæˆ–æä¾›åŠ å·¥ã€ä¿®ç†ä¿®é…劳务的增值é¢å¾æ”¶çš„一ç§<a target=_blank href="/item/%E6%B5%81%E8%BD%AC%E7%A8%8E">æµè½¬ç¨Ž</a>。</div><div class="anchor-list">
<a name="6_2" class="lemma-anchor para-title" ></a>
<a name="sub1103003_6_2" class="lemma-anchor " ></a>
<a name="ä¸€èˆ¬çº³ç¨Žæ ¸ç®—" class="lemma-anchor " ></a>
<a name="6-2" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>ä¸€èˆ¬çº³ç¨Žæ ¸ç®—</h3>
</div>
<div class="para" label-module="para">ä¸ºäº†æ ¸ç®—ä¼ä¸šåº”交增值税的å‘生ã€æŠµæ‰£ã€äº¤çº³ã€é€€ç¨ŽåŠè½¬å‡ºç‰æƒ…况，应在“应交税费â€ç§‘目下设置“应交增值税â€æ˜Žç»†ç§‘目，并在“应交增值税â€æ˜Žç»†è´¦å†…设置“进项税é¢â€ã€â€œå·²äº¤ç¨Žé‡‘â€ã€â€œ<a target=_blank href="/item/%E9%94%80%E9%A1%B9%E7%A8%8E%E9%A2%9D">销项税é¢</a>â€ã€â€œå‡ºå£é€€ç¨Žâ€ã€â€œ<a target=_blank href="/item/%E8%BF%9B%E9%A1%B9%E7%A8%8E%E9%A2%9D%E8%BD%AC%E5%87%BA">进项税é¢è½¬å‡º</a>â€ç‰ä¸“æ 。</div>
<div class="para" label-module="para">（1）采è´ç‰©èµ„和接å—<a target=_blank href="/item/%E5%BA%94%E7%A8%8E%E5%8A%B3%E5%8A%A1">应税劳务</a></div>
<div class="para" label-module="para">ä¼ä¸šä»Ž<a target=_blank href="/item/%E5%9B%BD%E5%86%85%E9%87%87%E8%B4%AD">国内采è´</a>物资或接å—应税劳务ç‰ï¼Œæ ¹æ®å¢žå€¼ç¨Ž<a target=_blank href="/item/%E4%B8%93%E7%94%A8%E5%8F%91%E7%A5%A8">专用å‘票</a>上记载的应计入<a target=_blank href="/item/%E9%87%87%E8%B4%AD%E6%88%90%E6%9C%AC">采è´æˆæœ¬</a>æˆ–åº”è®¡å…¥åŠ å·¥ã€<a target=_blank href="/item/%E4%BF%AE%E7%90%86%E4%BF%AE%E9%85%8D">ä¿®ç†ä¿®é…</a>ç‰ç‰©èµ„æˆæœ¬çš„金é¢ï¼Œå€Ÿè®°â€œ<a target=_blank href="/item/%E6%9D%90%E6%96%99%E9%87%87%E8%B4%AD">æ料采è´</a>â€ã€â€œ<a target=_blank href="/item/%E5%9C%A8%E9%80%94%E7%89%A9%E8%B5%84">在途物资</a>â€ã€â€œåŽŸææ–™â€ã€â€œåº“å˜å•†å“â€æˆ–“生产æˆæœ¬â€ã€â€œ<a target=_blank href="/item/%E5%88%B6%E9%80%A0%E8%B4%B9%E7%94%A8">åˆ¶é€ è´¹ç”¨</a>â€ã€â€œ<a target=_blank href="/item/%E5%A7%94%E6%89%98%E5%8A%A0%E5%B7%A5%E7%89%A9%E8%B5%84">å§”æ‰˜åŠ å·¥ç‰©èµ„</a>â€ã€â€œ<a target=_blank href="/item/%E7%AE%A1%E7%90%86%E8%B4%B9%E7%94%A8">管ç†è´¹ç”¨</a>â€ç‰ç§‘ç›®ï¼Œæ ¹æ®ä¸“用å‘票上注明的å¯æŠµæ‰£çš„增值税é¢ï¼Œå€Ÿè®°â€œåº”交税费——<a target=_blank href="/item/%E5%BA%94%E4%BA%A4%E5%A2%9E%E5%80%BC%E7%A8%8E">应交增值税</a>(<a target=_blank href="/item/%E8%BF%9B%E9%A1%B9%E7%A8%8E%E9%A2%9D">进项税é¢</a>)â€ç§‘目，按照应付或实际支付的总é¢ï¼Œè´·è®°â€œ<a target=_blank href="/item/%E5%BA%94%E4%BB%98%E8%B4%A6%E6%AC%BE">应付账款</a>â€ã€â€œ<a target=_blank href="/item/%E5%BA%94%E4%BB%98%E7%A5%A8%E6%8D%AE">应付票æ®</a>â€ã€â€œé“¶è¡Œå˜æ¬¾â€ç‰ç§‘目。è´å…¥è´§ç‰©å‘生的退货，åšç›¸åçš„<a target=_blank href="/item/%E4%BC%9A%E8%AE%A1%E5%88%86%E5%BD%95">会计分录</a>。</div>
<div class="para" label-module="para">å°èŠ±ç¨Žå’Œå 地å¾ç”¨ç¨Žé€šè¿‡ç®¡ç†è´¹ç”¨æ¥æ ¸ç®—，ä¸é€šè¿‡<a target=_blank href="/item/%E5%BA%94%E4%BA%A4%E7%A8%8E%E9%87%91">应交税金</a>å¸æˆ·æ¥æ ¸ç®—</div>
<div class="para" label-module="para">（2）进项税é¢è½¬å‡º</div>
<div class="para" label-module="para">ä¼ä¸šè´è¿›çš„货物å‘生<a target=_blank href="/item/%E9%9D%9E%E5%B8%B8%E6%8D%9F%E5%A4%B1">éžå¸¸æŸå¤±</a>，以åŠå°†è´è¿›è´§ç‰©æ”¹å˜ç”¨é€”(如用于éžåº”税项目ã€<a target=_blank href="/item/%E9%9B%86%E4%BD%93%E7%A6%8F%E5%88%A9">集体ç¦åˆ©</a>或个人消费ç‰)，其进项税é¢åº”通过“应交税费——应交增值税(进项税é¢è½¬å‡º)â€ç§‘目转入有关科目，借记“<a target=_blank href="/item/%E5%BE%85%E5%A4%84%E7%90%86%E8%B4%A2%E4%BA%A7%E6%8D%9F%E6%BA%A2">待处ç†è´¢äº§æŸæº¢</a>â€ã€â€œ<a target=_blank href="/item/%E5%9C%A8%E5%BB%BA%E5%B7%A5%E7%A8%8B">在建工程</a>â€ã€â€œ<a target=_blank href="/item/%E5%BA%94%E4%BB%98%E8%81%8C%E5%B7%A5%E8%96%AA%E9%85%AC">应付èŒå·¥è–ªé…¬</a>â€ç‰ç§‘目，贷记“应交税费ï¼åº”交增值税(进项税é¢è½¬å‡º)â€ç§‘目；属于转作待处ç†è´¢äº§æŸå¤±çš„进项税é¢ï¼Œåº”与éå—éžå¸¸æŸå¤±çš„è´è¿›è´§ç‰©ã€åœ¨äº§å“或库å˜å•†å“çš„æˆæœ¬ä¸€å¹¶å¤„ç†ã€‚</div>
<div class="para" label-module="para">（3）销售货物或者接å—应税劳务</div>
<div class="para" label-module="para">ä¼ä¸šé”€å”®è´§ç‰©æˆ–者æ供应税劳务，按照è¥ä¸šæ”¶å…¥å’Œåº”收å–的增值税é¢ï¼Œå€Ÿè®°â€œ<a target=_blank href="/item/%E5%BA%94%E6%94%B6%E8%B4%A6%E6%AC%BE">应收账款</a>â€ã€â€œ<a target=_blank href="/item/%E5%BA%94%E6%94%B6%E7%A5%A8%E6%8D%AE">应收票æ®</a>â€ã€â€œé“¶è¡Œå˜æ¬¾â€ç‰ç§‘目，按专用å‘票上注明的增值税é¢ï¼Œè´·è®°â€œåº”交税费一—<a target=_blank href="/item/%E5%BA%94%E4%BA%A4%E5%A2%9E%E5%80%BC%E7%A8%8E">应交增值税</a>(销项税é¢)â€ç§‘目，按照实现的è¥ä¸šæ”¶å…¥ï¼Œè´·è®°â€œ<a target=_blank href="/item/%E4%B8%BB%E8%90%A5%E4%B8%9A%E5%8A%A1%E6%94%B6%E5%85%A5">主è¥ä¸šåŠ¡æ”¶å…¥</a>â€ã€â€œ<a target=_blank href="/item/%E5%85%B6%E4%BB%96%E4%B8%9A%E5%8A%A1%E6%94%B6%E5%85%A5">其他业务收入</a>â€ç‰ç§‘目。å‘生的<a target=_blank href="/item/%E9%94%80%E5%94%AE%E9%80%80%E5%9B%9E">销售退回</a>，åšç›¸å的会计分录。</div>
<div class="para" label-module="para">（4）<a target=_blank href="/item/%E8%A7%86%E5%90%8C%E9%94%80%E5%94%AE">视åŒé”€å”®</a>行为。</div>
<div class="para" label-module="para">ä¼ä¸šå°†è‡ªäº§æˆ–å§”æ‰˜åŠ å·¥çš„è´§ç‰©ç”¨äºŽéžåº”税项目ã€é›†ä½“ç¦åˆ©æˆ–个人消费，将自产ã€å§”æ‰˜åŠ å·¥æˆ–è´ä¹°çš„货物作为投资ã€åˆ†é…给股东ã€èµ é€ä»–人ç‰ï¼Œåº”视åŒé”€å”®è´§ç‰©è®¡ç®—交纳增值税，借记“在建工程â€ã€â€œ<a target=_blank href="/item/%E9%95%BF%E6%9C%9F%E8%82%A1%E6%9D%83%E6%8A%95%E8%B5%84">长期股æƒæŠ•èµ„</a>â€ã€â€œ<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E5%A4%96%E6%94%AF%E5%87%BA">è¥ä¸šå¤–支出</a>â€ç‰ç§‘目，贷记“应交税费—应交增值税(销项税é¢)â€ç§‘ç›®ç‰ã€‚</div>
<div class="para" label-module="para">（5）出å£é€€ç¨Žã€‚</div>
<div class="para" label-module="para">（6）交纳增值税</div>
<div class="para" label-module="para">ä¼ä¸šäº¤çº³çš„增值税，借记“应交税费—应交增值税(<a target=_blank href="/item/%E5%B7%B2%E4%BA%A4%E7%A8%8E%E9%87%91">已交税金</a>)â€ç§‘目，贷记“银行å˜æ¬¾â€ç§‘目。</div><div class="anchor-list">
<a name="6_3" class="lemma-anchor para-title" ></a>
<a name="sub1103003_6_3" class="lemma-anchor " ></a>
<a name="å°è§„模纳税" class="lemma-anchor " ></a>
<a name="6-3" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>å°è§„模纳税</h3>
</div>
<div class="para" label-module="para">å°è§„模纳税ä¼ä¸šåªéœ€åœ¨â€œåº”交税费â€ç§‘目下设置“应交增值税â€æ˜Žç»†ç§‘目，ä¸éœ€è¦åœ¨â€œåº”交增值税â€æ˜Žç»†ç§‘ç›®ä¸è®¾ç½®ä¸“æ ，“应交税费一应交增值税â€ç§‘目贷方登记应交纳的增值税，借方登记已交纳的增值税；期末贷方<a target=_blank href="/item/%E4%BD%99%E9%A2%9D">ä½™é¢</a>为尚未交纳的增值税，借方余é¢ä¸ºå¤šäº¤çº³çš„增值税。</div>
<div class="para" label-module="para">å°è§„模<a target=_blank href="/item/%E7%BA%B3%E7%A8%8E">纳税</a>ä¼ä¸šè´è¿›è´§ç‰©å’ŒæŽ¥å—应税劳务时支付的增值税，直接计入有关货物和劳务的æˆæœ¬ï¼Œå€Ÿè®°â€œæ料采è´â€ã€â€œ<a target=_blank href="/item/%E5%9C%A8%E9%80%94%E7%89%A9%E8%B5%84">在途物资</a>â€ç‰ç§‘目，贷记“应付账款â€ç§‘目。</div><div class="anchor-list">
<a name="7" class="lemma-anchor para-title" ></a>
<a name="sub1103003_7" class="lemma-anchor " ></a>
<a name="应交消费税" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>应交消费税</h2>
<a class="edit-icon j-edit-link" data-edit-dl="7" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para">ä¼ä¸šåº”在“应交税费â€ç§‘目下设置“应交消费税â€æ˜Žç»†ç§‘ç›®ï¼Œæ ¸ç®—åº”äº¤æ¶ˆè´¹ç¨Žçš„å‘生ã€äº¤çº³æƒ…况。该科目贷方登记应交纳的消费税，<a target=_blank href="/item/%E5%80%9F%E6%96%B9">借方</a>登记已交纳的消费税；期末贷方余é¢ä¸ºå°šæœªäº¤çº³çš„消费税，<a target=_blank href="/item/%E5%80%9F%E6%96%B9%E4%BD%99%E9%A2%9D">借方余é¢</a>为多交纳的消费税。</div><div class="anchor-list">
<a name="7_1" class="lemma-anchor para-title" ></a>
<a name="sub1103003_7_1" class="lemma-anchor " ></a>
<a name="销售应税" class="lemma-anchor " ></a>
<a name="7-1" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>销售应税</h3>
</div>
<div class="para" label-module="para">ä¼ä¸šé”€å”®åº”税消费å“应交的消费税，应借记“<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E7%A8%8E%E9%87%91%E5%8F%8A%E9%99%84%E5%8A%A0">è¥ä¸šç¨Žé‡‘åŠé™„åŠ </a>â€ç§‘目，贷记“应交税费—应交消费税â€ç§‘ç›®</div><div class="anchor-list">
<a name="7_2" class="lemma-anchor para-title" ></a>
<a name="sub1103003_7_2" class="lemma-anchor " ></a>
<a name="自产自用应税" class="lemma-anchor " ></a>
<a name="7-2" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>自产自用应税</h3>
</div>
<div class="para" label-module="para">ä¼ä¸šå°†ç”Ÿäº§çš„应税消费å“用于在建工程ç‰éžç”Ÿäº§æœºæž„时，按规定应交纳的消费税，借记“在建工程â€ç‰ç§‘目，贷记“应交税费—应交消费税â€ç§‘目；ä¼ä¸šè¿›å£åº”税物资在进å£çŽ¯èŠ‚应交的消费税，计入该项物资的æˆæœ¬ï¼Œå€Ÿè®°â€œæ料采è´â€ã€â€œ<a target=_blank href="/item/%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7">固定资产</a>â€ç‰ç§‘目，贷记“银行å˜æ¬¾â€ç§‘目。</div><div class="anchor-list">
<a name="7_3" class="lemma-anchor para-title" ></a>
<a name="sub1103003_7_3" class="lemma-anchor " ></a>
<a name="å§”æ‰˜åŠ å·¥åº”ç¨Ž" class="lemma-anchor " ></a>
<a name="7-3" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>å§”æ‰˜åŠ å·¥åº”ç¨Ž</h3>
</div>
<div class="para" label-module="para">需è¦äº¤çº³æ¶ˆè´¹ç¨Žçš„å§”æ‰˜åŠ å·¥ç‰©èµ„ï¼Œåº”ç”±å—托方代收委托人的代交消费税，å—托方按照应交税款金é¢ï¼Œå€Ÿè®°â€œåº”收账款â€ã€â€œé“¶è¡Œå˜æ¬¾â€ç‰ç§‘目，贷记“应交税费ï¼åº”交消费税â€ç§‘ç›®ã€‚å§”æ‰˜åŠ å·¥ç‰©èµ„æ”¶å›žåŽï¼Œç›´æŽ¥ç”¨äºŽé”€å”®çš„，应将å—æ‰˜æ–¹ä»£æ”¶ä»£äº¤çš„æ¶ˆè´¹ç¨Žè®¡å…¥å§”æ‰˜åŠ å·¥ç‰©èµ„çš„æˆæœ¬ï¼Œå€Ÿè®°â€œå§”æ‰˜åŠ å·¥ç‰©èµ„â€ç‰ç§‘目，贷记“应付账款â€ã€â€œé“¶è¡Œå˜æ¬¾â€ç‰ç§‘ç›®ï¼›å§”æ‰˜åŠ å·¥ç‰©èµ„æ”¶å›žåŽç”¨äºŽè¿žç»ç”Ÿäº§åº”税消费å“，按规定准予抵扣的，应按已由å—托方代收代交的消费税，借记“应交税费一应交消费税â€ç§‘目，贷记“应付账款â€ã€â€œ<a target=_blank href="/item/%E9%93%B6%E8%A1%8C%E5%AD%98%E6%AC%BE">银行å˜æ¬¾</a>â€ç‰ç§‘目。</div><div class="anchor-list">
<a name="7_4" class="lemma-anchor para-title" ></a>
<a name="sub1103003_7_4" class="lemma-anchor " ></a>
<a name="è¿›å£åº”税" class="lemma-anchor " ></a>
<a name="7-4" class="lemma-anchor " ></a>
</div><div class="para-title level-3" label-module="para-title">
<h3 class="title-text"><span class="title-prefix">税费</span>è¿›å£åº”税</h3>
</div>
<div class="para" label-module="para">计入进å£ç‰©èµ„çš„æˆæœ¬ã€‚</div><div class="anchor-list">
<a name="8" class="lemma-anchor para-title" ></a>
<a name="sub1103003_8" class="lemma-anchor " ></a>
<a name="应交è¥ä¸šç¨Ž" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>应交è¥ä¸šç¨Ž</h2>
<a class="edit-icon j-edit-link" data-edit-dl="8" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para">(三)<a target=_blank href="/item/%E5%BA%94%E4%BA%A4%E8%90%A5%E4%B8%9A%E7%A8%8E">应交è¥ä¸šç¨Ž</a></div>
<div class="para" label-module="para">ä¼ä¸šåº”在“应交税费â€ç§‘目下设置“应交è¥ä¸šç¨Žâ€æ˜Žç»†ç§‘ç›®ï¼Œæ ¸ç®—åº”äº¤è¥ä¸šç¨Žçš„å‘生ã€äº¤çº³æƒ…况。该科目贷方登记应交纳的è¥ä¸šç¨Žï¼Œ<a target=_blank href="/item/%E5%80%9F%E6%96%B9">借方</a>登记已交纳的è¥ä¸šç¨Žï¼ŒæœŸæœ«è´·æ–¹ä½™é¢ä¸ºå°šæœªäº¤çº³çš„è¥ä¸šç¨Žã€‚</div>
<div class="para" label-module="para">ä¼ä¸šæŒ‰ç…§<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E9%A2%9D">è¥ä¸šé¢</a>åŠå…¶é€‚用的<a target=_blank href="/item/%E7%A8%8E%E7%8E%87">税率</a>，计算应交的<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E7%A8%8E">è¥ä¸šç¨Ž</a>，借记“è¥ä¸šç¨Žé‡‘åŠé™„åŠ â€ç§‘目，贷记“应交税费——应交è¥ä¸šç¨Žâ€ç§‘目；<a target=_blank href="/item/%E4%BC%81%E4%B8%9A%E5%87%BA%E5%94%AE">ä¼ä¸šå‡ºå”®</a>ä¸åŠ¨äº§æ—¶ï¼Œè®¡ç®—应交的è¥ä¸šç¨Žï¼Œå€Ÿè®°â€œ<a target=_blank href="/item/%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E6%B8%85%E7%90%86">固定资产清ç†</a>â€ç‰ç§‘目，贷记“应交税费——应交è¥ä¸šç¨Žâ€ç§‘目；实际交纳è¥ä¸šç¨Žæ—¶ï¼Œå€Ÿè®°â€œåº”交税费——应交è¥ä¸šç¨Žâ€ç§‘目，贷记“银行å˜æ¬¾â€ç§‘目。</div><div class="anchor-list">
<a name="9" class="lemma-anchor para-title" ></a>
<a name="sub1103003_9" class="lemma-anchor " ></a>
<a name="其他应交税费" class="lemma-anchor " ></a>
</div><div class="para-title level-2" label-module="para-title">
<h2 class="title-text"><span class="title-prefix">税费</span>其他应交税费</h2>
<a class="edit-icon j-edit-link" data-edit-dl="9" href="javascript:;"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_edit-lemma"></em>编辑</a>
</div>
<div class="para" label-module="para">对于除上述税金以外的应交城市维护建设税ã€èµ„æºç¨Žã€åœŸåœ°å¢žå€¼ç¨Žã€æˆ¿äº§ç¨Žã€åœŸåœ°ä½¿ç”¨ç¨Žã€è½¦èˆ¹ä½¿ç”¨ç¨Žã€ä¸ªäººæ‰€å¾—税ã€æ•™è‚²è´¹é™„åŠ ã€çŸ¿äº§èµ„æºè¡¥å¿è´¹ç‰ï¼Œä¼ä¸šåº”当在“应交税费â€ç§‘ç›®ä¸‹è®¾ç½®ç›¸åº”çš„æ˜Žç»†ç§‘ç›®è¿›è¡Œæ ¸ç®—ï¼Œè´·æ–¹ç™»è®°åº”äº¤çº³çš„æœ‰å…³ç¨Žè´¹ï¼Œå€Ÿæ–¹ç™»è®°å·²äº¤çº³çš„æœ‰å…³ç¨Žè´¹ï¼ŒæœŸæœ«è´·æ–¹ä½™é¢è¡¨ç¤ºå°šæœªäº¤çº³çš„有关税费。</div>
<div class="para" label-module="para"><b>应交资æºç¨Ž</b></div>
<div class="para" label-module="para">ä¼ä¸šå¯¹å¤–销售应税产å“应交纳的资æºç¨Žï¼Œå€Ÿè®°â€œè¥ä¸šç¨Žé‡‘åŠé™„åŠ â€ç§‘目，贷记“应交税费——应交资æºç¨Žâ€ç§‘目；ä¼ä¸šè‡ªäº§è‡ªç”¨åº”税产å“而应交纳的资æºç¨Žï¼Œå€Ÿè®°â€œç”Ÿäº§æˆæœ¬â€ã€â€œåˆ¶é€ 费用â€ç‰ç§‘目，贷记“应交税费——应交资æºç¨Žâ€ç§‘目。</div>
<div class="para" label-module="para">ã€ä¾‹1】æŸä¼ä¸šå¯¹å¤–销售æŸç§èµ„æºç¨Žåº”税矿产å“2 000å¨ï¼Œæ¯å¨åº”交资æºç¨Ž5元。</div>
<div class="para" label-module="para">该ä¼ä¸šçš„有关会计分录如下：</div>
<div class="para" label-module="para">å•ä½ç¨Žé¢</div>
<div class="para" label-module="para">借：è¥ä¸šç¨Žé‡‘åŠé™„åŠ 10 000</div>
<div class="para" label-module="para">贷：应交税费——应交资æºç¨Ž 10 000</div>
<div class="para" label-module="para">ä¼ä¸šå¯¹å¤–销售应税产å“而应交的资æºç¨Ž=2 000×5=10 000（元）</div>
<div class="para" label-module="para">ã€ä¾‹2】æŸä¼ä¸šå°†è‡ªäº§çš„资æºç¨Žåº”税矿产å“500å¨ç”¨äºŽä¼ä¸šçš„产å“生产，æ¯å¨åº”交资æºç¨Ž5元。</div>
<div class="para" label-module="para">该ä¼ä¸šçš„有关会计分录如下：</div>
<div class="para" label-module="para">借：生产æˆæœ¬ 2 500</div>
<div class="para" label-module="para">贷：应交税费——应交资æºç¨Ž 2 500</div>
<div class="para" label-module="para">ä¼ä¸šè‡ªäº§è‡ªç”¨åº”税矿产å“而应交纳的资æºç¨Ž=500×5=2 500（元）</div>
<div class="para" label-module="para"><b>应交城市维护建设税</b></div>
<div class="para" label-module="para">ä¼ä¸šåº”交的城市维护建设税，借记“è¥ä¸šç¨Žé‡‘åŠé™„åŠ â€ç‰ç§‘目，贷记“应交税费——应交城市维护建设税â€ç§‘目。</div>
<div class="para" label-module="para"><b>åº”äº¤æ•™è‚²è´¹é™„åŠ </b></div>
<div class="para" label-module="para">ä¼ä¸šåº”äº¤çš„æ•™è‚²è´¹é™„åŠ ï¼Œå€Ÿè®°â€œè¥ä¸šç¨Žé‡‘åŠé™„åŠ â€ç‰ç§‘ç›®ï¼Œè´·è®°â€œåº”äº¤ç¨Žè´¹â€”â€”åº”äº¤æ•™è‚²è´¹é™„åŠ â€ç§‘ç›®ã€‚æ•™è‚²è´¹é™„åŠ ä¹Ÿè®¡å…¥è¥ä¸šç¨Žé‡‘åŠé™„åŠ å¸æˆ·é‡Œï¼Œä¸å†è®¡å…¥å…¶ä»–应收款å¸æˆ·é‡Œäº†</div>
<div class="para" label-module="para"><b>åº”äº¤åœ°æ–¹æ•™è‚²è´¹é™„åŠ </b></div>
<div class="para" label-module="para">ä¼ä¸šåº”äº¤çš„åœ°æ–¹æ•™è‚²è´¹é™„åŠ ï¼Œå€Ÿè®°â€œè¥ä¸šç¨Žé‡‘åŠé™„åŠ â€ç§‘目，其ä¸åœ°æ–¹æ•™è‚²è´¹é™„åŠ ä¸ºåœ°ç¨Žï¼Œæ•°é¢ä¸ºè¥ä¸šç¨Žé‡‘åŠé™„åŠ çš„2%ï¼Œè´·è®°â€œåº”äº¤ç¨Žè´¹â€”â€”åº”äº¤åœ°æ–¹æ•™è‚²è´¹é™„åŠ â€ç§‘ç›®ã€‚åœ°æ–¹æ•™è‚²è´¹é™„åŠ ä¹Ÿè®¡å…¥è¥ä¸šç¨Žé‡‘åŠé™„åŠ å¸æˆ·é‡Œï¼Œä¸å†è®¡å…¥å…¶ä»–应收款å¸æˆ·é‡Œäº†</div>
<div class="para" label-module="para"><b>应交土地增值税</b></div>
<div class="para" label-module="para">ä¼ä¸šè½¬è®©çš„土地使用æƒè¿žåŒåœ°ä¸Šå»ºç‘物åŠå…¶é™„ç€ç‰©ä¸€å¹¶åœ¨â€œå›ºå®šèµ„产â€ç‰ç§‘ç›®æ ¸ç®—çš„ï¼Œè½¬è®©æ—¶åº”äº¤çš„åœŸåœ°å¢žå€¼ç¨Žï¼Œå€Ÿè®°â€œå›ºå®šèµ„äº§æ¸…ç†â€ç§‘目，贷记“应交税费——应交土地增值税â€ç§‘目；土地使用æƒåœ¨â€œ<a target=_blank href="/item/%E6%97%A0%E5%BD%A2%E8%B5%84%E4%BA%A7">æ— å½¢èµ„äº§</a>â€ç§‘ç›®æ ¸ç®—çš„ï¼ŒæŒ‰å®žé™…æ”¶åˆ°çš„é‡‘é¢ï¼Œå€Ÿè®°â€œé“¶è¡Œå˜æ¬¾â€ç§‘目，按应交的土地增值税，贷记“应交税费——应交土地增值税â€ç§‘目，åŒæ—¶å†²é”€åœŸåœ°ä½¿ç”¨æƒçš„è´¦é¢ä»·å€¼ï¼Œè´·è®°â€œæ— 形资产â€ç§‘目，按其差é¢ï¼Œå€Ÿè®°â€œè¥ä¸šå¤–支出â€ç§‘目或贷记“<a target=_blank href="/item/%E8%90%A5%E4%B8%9A%E5%A4%96%E6%94%B6%E5%85%A5">è¥ä¸šå¤–收入</a>â€ç§‘目。</div>
<div class="para" label-module="para">ã€ä¾‹3】æŸä¼ä¸šå¯¹å¤–è½¬è®©ä¸€æ ‹åŽ‚æˆ¿ï¼Œæ ¹æ®ç¨Žæ³•è§„定计算的应交土地增值税为27 000元。</div>
<div class="para" label-module="para">有关会计处ç†å¦‚下：</div>
<div class="para" label-module="para">（1）计算应交纳的土地增值税：</div>
<div class="para" label-module="para">å€Ÿï¼šå›ºå®šèµ„äº§æ¸…ç† 27 000</div>
<div class="para" label-module="para">贷：应交税费——应交土地增值税 27 000</div>
<div class="para" label-module="para">（2）用银行å˜æ¬¾äº¤çº³åº”交土地增值税<a target=_blank href="/item/%E7%A8%8E%E9%A2%9D">税é¢</a>：</div>
<div class="para" label-module="para">借：应交税费——应交土地增值税 27 000</div>
<div class="para" label-module="para">贷：银行å˜æ¬¾ 27 000</div>
<div class="para" label-module="para"><b>应交房产税ã€åœŸåœ°ä½¿ç”¨ç¨Žç‰</b></div>
<div class="para" label-module="para">应交房产税ã€åœŸåœ°ä½¿ç”¨ç¨Žã€è½¦èˆ¹ç¨Žå’ŒçŸ¿äº§èµ„æºè¡¥å¿è´¹</div>
<div class="para" label-module="para">ä¼ä¸šåº”交的房产税ã€åœŸåœ°ä½¿ç”¨ç¨Žã€è½¦èˆ¹ç¨Žã€<a target=_blank href="/item/%E7%9F%BF%E4%BA%A7%E8%B5%84%E6%BA%90%E8%A1%A5%E5%81%BF%E8%B4%B9">矿产资æºè¡¥å¿è´¹</a>，借记“<a target=_blank href="/item/%E7%AE%A1%E7%90%86%E8%B4%B9%E7%94%A8">管ç†è´¹ç”¨</a>â€ç§‘目，贷记“应交税费——应交房产税(或应交土地使用税ã€åº”交车船税ã€åº”交矿产资æºè¡¥å¿è´¹)â€ç§‘目。</div>
<div class="para" label-module="para"><b>应交个人所得税</b></div>
<div class="para" label-module="para">ä¼ä¸šæŒ‰è§„定计算的代扣代交的èŒå·¥ä¸ªäººæ‰€å¾—税，借记“应付èŒå·¥è–ªé…¬â€ç§‘目，贷记“应交税费——应交个人所得税â€ç§‘目。</div>
<div class="para" label-module="para">ã€ä¾‹4】æŸä¼ä¸š2012å¹´10月结算10月份应付<a target=_blank href="/item/%E8%81%8C%E5%B7%A5%E5%B7%A5%E8%B5%84%E6%80%BB%E9%A2%9D">èŒå·¥å·¥èµ„总é¢</a>200 000元，代扣èŒå·¥ä¸ªäººæ‰€å¾—税共计2 000元，实å‘工资198 000元。</div>
<div class="para" label-module="para">该ä¼ä¸šä¸Žåº”交个人所得税有关的会计分录如下：</div>
<div class="para" label-module="para">借：应付èŒå·¥è–ªé…¬â€”—工资 2 000</div>
<div class="para" label-module="para">贷：应交税费——应交个人所得税 2 000</div>
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<span class="index">1.</span>
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<a rel="nofollow" href="/redirect/e103Nxycb5XT86xkzJ8PblKLQCZaIwja2Efh3N8D6onrAngrbPtx0g6hgcZifVD_6tFrst8XOK1BtL7I5JroVfdoJU-W" target="_blank" class="text">会计基础知识与应用<span class="linkout"> </span></a>
<span class="site">．会计基础知识与应用</span><span>[引用日期2015-01-26]</span></li><li class="reference-item reference-item--type2 " id="reference-[2]-1103003-wrap">
<span class="index">2.</span>
<a class="gotop anchor" name="refIndex_2_1103003" id="refIndex_2_1103003" title="å‘上跳转" href="#ref_[2]_1103003"> </a>
<span>法律社法规ä¸å¿ƒ</span><span class="text">．ä¸åŽäººæ°‘共和国税收法典:应用版(ä¸åŽäººæ°‘共和国分类法典20)</span><span>：法律</span><span>，2008å¹´2月</span></li></ul>
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<a class="toolButtons-discussion button j-discussion-link" href="/planet/talk?lemmaId=6754442" target="_blank" nslog-type="90000103"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_discussion-hollow"></em>讨论 <span class="num">66</span></a>
<a class="toolButtons-collect button" href="javascript:;" nslog-type="10010002"><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_star-hollow"></em><em class="cmn-icon wiki-lemma-icons wiki-lemma-icons_star-solid"></em>收è—</a>
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clearTimeout(timer);
$('.wgt-navbar').removeClass('wgt-navbar-hover');
});
}();
!function(){ var safeCall = require('wiki-common:widget/util/safeCall');
var s = require('wiki-lemma:widget/lemma_content/configModule/secondsKnowLarge/secondsKnowLarge');
var c = require('wiki-lemma:widget/lemma_content/configModule/secondsKnowLarge/container');
c.initialize({"secondsKnow":[{"videoSrc":{"type":"baikePlayer","secondKind":"1","secondId":145029,"mid":"mda-XNi70kPaBN7yOxVq","cover":"https:\/\/gss1.bdstatic.com\/9vo3dSag_xI4khGkpoWK1HF6hhy\/baike\/whfpf%3D685%2C390%2C0\/sign=f50a1a39c2ef76093c5ecadf48e095f4\/8b13632762d0f70368718b7801fa513d2797c557.jpg","cover_small":"https:\/\/gss1.bdstatic.com\/9vo3dSag_xI4khGkpoWK1HF6hhy\/baike\/whfpf%3D280%2C150%2C0\/sign=4980e1146c380cd7e64bf1adc7799f0c\/8b13632762d0f70368718b7801fa513d2797c557.jpg"},"coverSrc":"8b13632762d0f70368718b7801fa513d2797c557","title":"\u751f\u6d3b\u4e2d\u5e38\u5e38\u6d89\u53ca\u54ea\u4e9b\u7a0e\u8d39","mediaId":"mda-XNi70kPaBN7yOxVq","secondId":145029},{"videoSrc":{"type":"baikePlayer","secondKind":"1","secondId":492331,"mid":"mda-O9r26dPNjvL51hpe","cover":"https:\/\/gss0.bdstatic.com\/94o3dSag_xI4khGkpoWK1HF6hhy\/baike\/whfpf%3D685%2C390%2C0\/sign=7f3229e04ea7d933bffdb733cb76e72b\/ca1349540923dd5426cfb49cdd09b3de9d824881.jpg","cover_small":"https:\/\/gss0.bdstatic.com\/94o3dSag_xI4khGkpoWK1HF6hhy\/baike\/whfpf%3D280%2C150%2C0\/sign=c67c74a2dc160924dc70f15bb23a07c2\/ca1349540923dd5426cfb49cdd09b3de9d824881.jpg"},"coverSrc":"ca1349540923dd5426cfb49cdd09b3de9d824881","title":"\u5e94\u4ea4\u7a0e\u8d39\u7684\u5b9a\u4e49","mediaId":"mda-O9r26dPNjvL51hpe","secondId":492331}],"pageBg":null,"type":"normal","orgId":null,"lemmaId":6754442,"lemmaTitle":"\u7a0e\u8d39"}, function (data) {
safeCall(s.initialize, data, s);
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.lemmaWgt-lemmaTitle .add-subLemma').css('display', 'inline-block');
$('.top-tool .add-sub-icon').css('display', 'inline-block');
}
} else {
if ('1') {
$('.lemmaWgt-lemmaTitle .add-subLemma').css('display', 'inline-block');
$('.top-tool .add-sub-icon').css('display', 'inline-block');
}
}
});
require('wiki-lemma:widget/basicElement/addSub/addSub.js')({ lemmaId: '6754442', lemmaTitle:"\u7a0e\u8d39", lemmaDesc:null, versionId: '135302340', subLemmaId: '1103003' });
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.divide) {
$('.top-tool .split-icon').css('display', 'block');
}
}
});
}();
!function(){ var nslog = require('wiki-common:widget/component/nslog/nslog');
require.async(["wiki-lemma:widget/basicElement/collect/collect"],function(collect){
collect({
newLemmaId:"6754442",
lemmaId:"1103003",
subLemmaId:"1103003"
});
});
}();
!function(){ require.async(["wiki-lemma:widget/basicElement/topShare/topShare"],function(topShare){
topShare({
newLemmaId: '6754442'
});
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
var nsLog = require('wiki-common:widget/component/nslog/nslog');
var Dialog = require("wiki-common:widget/ui/dialog/dialog");
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.lemmaWgt-lemmaTitle .edit-lemma').css('display', 'inline-block');
// 编辑和申请本人实å验è¯ä¿è¯åŒä¸€è¡Œå±•ç¤º
if ($('.lemmaWgt-lemmaTitle .personal').length > 0) {
if ($('.lemmaWgt-lemmaTitle .edit-lemma').offset().left > $('.lemmaWgt-lemmaTitle .personal').offset().left) {
$('.lemmaWgt-lemmaTitle .edit-lemma').before('<br/><br/>');
}
}
} else {
nsLog('10003104');
$('.lemmaWgt-lemmaTitle .lock-lemma').show();
// é”定和申请本人实å验è¯ä¿è¯åŒä¸€è¡Œå±•ç¤º
if ($('.lemmaWgt-lemmaTitle .personal').length > 0) {
if ($('.lemmaWgt-lemmaTitle .lock-lemma').offset().left > $('.lemmaWgt-lemmaTitle .personal').offset().left) {
$('.lemmaWgt-lemmaTitle .lock-lemma').before('<br/><br/>');
}
}
}
} else {
if ('1') {
$('.lemmaWgt-lemmaTitle .edit-lemma').css('display', 'inline-block');
// 编辑和申请本人实å验è¯ä¿è¯åŒä¸€è¡Œå±•ç¤º
if ($('.lemmaWgt-lemmaTitle .personal').length > 0) {
if ($('.lemmaWgt-lemmaTitle .edit-lemma').offset().left > $('.lemmaWgt-lemmaTitle .personal').offset().left) {
$('.lemmaWgt-lemmaTitle .edit-lemma').before('<br/><br/>');
}
}
} else {
nsLog('10003104');
$('.lemmaWgt-lemmaTitle .lock-lemma').show();
// é”定和申请本人实å验è¯ä¿è¯åŒä¸€è¡Œå±•ç¤º
if ($('.lemmaWgt-lemmaTitle .personal').length > 0) {
if ($('.lemmaWgt-lemmaTitle .lock-lemma').offset().left > $('.lemmaWgt-lemmaTitle .personal').offset().left) {
$('.lemmaWgt-lemmaTitle .lock-lemma').before('<br/><br/>');
}
}
}
}
});
var canDiscussion = $('.j-discussion-link').length > 0 ? true : false;
if (canDiscussion) {
// é”定跳转
$('body').on('click', '.lock-lemma', function () {
var me = $(this);
var content = '<div style="text-align: left;width: 528px">'
+ '<h2 style="font-size: 20px;color: #333;line-height: 26px;margin-bottom: 20px;">'
+ 'è¯æ¡é”å®šï¼Œæš‚æ—¶æ— æ³•ç¼–è¾‘</h2>'
+ '<p style="font-size: 16px;color: #333;line-height: 26px;">'
+ '亲爱的用户，è¯æ¡å˜åœ¨äº‰è®®æˆ–è¯æ¡å†…容较完善都å¯èƒ½è¢«é”定（'
+ '<a href="/view/10812319.htm" target="_blank">查看详情</a>）。</p>'
+ '<p style="font-size: 16px;color: #333;line-height: 26px;">'
+ 'å¦‚æžœä½ è®¤ä¸ºé”定è¯æ¡å†…容å˜åœ¨é—®é¢˜éœ€è¦ä¿®æ”¹ï¼Œå¯è¿›è¡Œä»¥ä¸‹æ“作：</p></div>';
new Dialog({
title: '编辑æ示',
content: content,
btns: [
{
text: '<span style="font-size: 14px">å‚与è¯æ¡è®¨è®ºï¼Œå馈è¯æ¡é—®é¢˜</span>',
key: 'discussion'
}
],
onBtnClick: function(btnKey){
if (btnKey === 'discussion') {
window.location.href = '/planet/talk?lemmaId=6754442&category=1';
}
}
}).show();
});
// 获å–讨论数
$.get('/discussion/api/getdiscussioncount?lemmaId=6754442', function (res) {
if (res && res.errno === 0 && res.data.discussionCount > 0) {
var numText = res.data.discussionCount <= 99 ? res.data.discussionCount : '99+';
$('.j-discussion-link .num').text(numText).show();
}
});
$('.lemmaWgt-lemmaTitle .j-discussion-link').on('click', function () {
$(this).find('.num').remove();
});
// 讨论按钮展现é‡
nsLog(90000101, window.location.href, {
lemmaid: 6754442
});
}
}();
!function(){ require('wiki-lemma:widget/lemma_content/mainContent/basicInfo/basicInfo')();
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var nslog = require('wiki-common:widget/component/nslog/nslog');
nslog(10002701);
$('.lemmaWgt-lemmaCatalog a').on('click', function () {
nslog(10002702);
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
// 展现ç–ç•¥
rightCheck.editView('6754442', function(res) {
if (!res.errno) {
if (res.data.edit) {
$('.para-title .edit-icon').css('display', 'block');
}
} else {
if ('1') {
$('.para-title .edit-icon').css('display', 'block');
}
}
});
}();
!function(){ require.async(["wiki-lemma:widget/lemma_content/mainContent/lemmaReference/lemmaReference","wiki-lemma:widget/lemma_content/mainContent/lemmaReference/lemmaReferenceTip/lemmaReferenceTip"],function(Reference,ReferenceTip){
new Reference({
subLemmaId:"1103003"
});
new ReferenceTip({
subLemmaId:"6754442",
lemmaTitle:"税费",
reference:[{"type":"1","title":"\u4f1a\u8ba1\u57fa\u7840\u77e5\u8bc6\u4e0e\u5e94\u7528","url":"\/redirect\/e103Nxycb5XT86xkzJ8PblKLQCZaIwja2Efh3N8D6onrAngrbPtx0g6hgcZifVD_6tFrst8XOK1BtL7I5JroVfdoJU-W","site":"\u4f1a\u8ba1\u57fa\u7840\u77e5\u8bc6\u4e0e\u5e94\u7528","publishDate":"","refDate":"2015-01-26","index":1},{"type":"2","author":"\u6cd5\u5f8b\u793e\u6cd5\u89c4\u4e2d\u5fc3","title":"\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u7a0e\u6536\u6cd5\u5178:\u5e94\u7528\u7248(\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\u5206\u7c7b\u6cd5\u517820)","publisher":"\u6cd5\u5f8b","place":"","publishYear":"2008\u5e742\u6708","refPage":"","index":2}]
});
});
}();
!function(){ require.async(["wiki-common:widget/lib/jquery/jquery"],function($){
function openTagToggle(node) {
if ($(node).hasClass("collapse")) {
$(node).removeClass("collapse");
$("#open-tag").css("height", '22px');
} else {
$(node).addClass("collapse");
$("#open-tag").css("height", $("#open-tag-item").css("height"));
}
}
if (parseInt($("#open-tag-item").css("height")) <= 30) {
$('#open-tag-collapse').hide();
}
$("#open-tag-collapse").on("click", function () {
openTagToggle($("#open-tag")[0]);
});
});
}();
!function(){ require('wiki-lemma:widget/lemma_content/configModule/zhixin/zhixin')(
6754442,
'税费'
);
}();
!function(){ require.async(["wiki-lemma:widget/lemma_content/mainContent/lemmaStatistics/lemmaStatistics"],function(init){
init({
newLemmaIdEnc:"bef8f726fee12a87bab86336"
});
});
}();
!function(){ require.async(["wiki-lemma:widget/lemma_content/mainContent/sideCatalog/sideCatalog"],function(SideCatalog){
new SideCatalog();
});
}();
!function(){ require.async(["wiki-lemma:widget/promotion/fengchao/fengchao","wiki-lemma:widget/promotion/unionAd/unionAd"], function (init, unionAd) {
init({
newLemmaId: "6754442",
lemmaTitle: "税费",
encodeLemmaTitle: "%CB%B0%B7%D1",
adManager: {"wapRelatedBusiness":1}
}, {
errFn: unionAd,
dom: $('#side_box_unionAd')
});
});
}();
!function(){ require.async(['wiki-lemma:widget/promotion/guessLike/guessLike'], function (app) {
app.init({
lemmaTitle: '税费',
adManager: {"wapRelatedBusiness":1}
});
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var Dialog = require("wiki-common:widget/ui/dialog/dialog");
var userLogin = require('wiki-common:widget/component/userLogin/userLogin');
var unameFiller = require('wiki-common:widget/component/unameFiller/unameFiller');
var rightCheck = require('wiki-lemma:widget/tools/rightCheck/rightCheck');
var nsLog = require('wiki-common:widget/component/nslog/nslog');
var isEnterprise = false;
var enterpriseOwnerUserId = 0;
var userId = 0;
var editUrl = '/edit/' + encodeURIComponent('税费') + '/' + '6754442';
var pgcUrl = '/enterprise/editpgc?lemmaId=6754442';
var canDiscussion = $('.j-discussion-link').length > 0 ? true : false;
userLogin.regist({
onLogin: function(user) {
userId = user ? user.uid : 0;
}
});
function gotoEdit(url, isMidNight) {
if (isMidNight) {
Dialog.alert({
title: '编辑æ示',
subMsg: '晚23:00至次日8:00ï¼Œå› å®¡æ ¸ç³»ç»Ÿä¾‹è¡Œç»´æŠ¤ï¼Œæ‚¨æ交的版本å¯èƒ½éœ€è¦è¾ƒé•¿æ—¶é—´æ‰èƒ½é€šè¿‡ï¼Œæœ›æ‚¨è°…解。',
onConfirm: function() {
window.location.href = url;
}
});
} else {
window.location.href = url;
}
}
function showChoseEditDialog(pgcCallback, ugcCallback) {
new Dialog({
title: '编辑æ示',
subMsg: '<p>您已开通ä¼ä¸šç™¾ç§‘æœåŠ¡ï¼ŒæŽ¨è您直接编辑“官方资料â€ï¼Œå®˜æ–¹èµ„料仅é™ä¼ä¸šç™¾ç§‘绑定的百科账å·ä¿®æ”¹ï¼Œå…¶ä»–用户账å·ä¸å¯ä¿®æ”¹ã€‚</p><p>如果您想修改其他网å‹ç¼–辑的普通è¯æ¡å†…容，请注æ„éµå®ˆç™¾ç§‘百科编辑规则。<p>',
btns: [{
key: 'pgc',
text: '编辑官方资料'
}, {
style: 'white',
text: '修改普通è¯æ¡',
key: 'ugc'
}],
onBtnClick: function(btnKey){
if (btnKey === 'pgc') {
pgcCallback && pgcCallback();
} else if (btnKey === 'ugc') {
ugcCallback && ugcCallback();
}
}
}).show();
}
function checkUserLegal(res) {
var legal = false;
switch (res.errno) {
case 100001:
nsLog('10003106');
userLogin.showLoginPop();
break;
case 100006:
unameFiller.show();
break;
default:
legal = true;
}
return true;
}
function checkUgc(res, url) {
if (res.errno) {
switch (res.errno) {
case 100005:
alert('对ä¸èµ·ï¼Œæ‚¨ç›®å‰è¢«å°ç¦');
break;
case 110001:
alert('对ä¸èµ·ï¼Œè¯¥è¯æ¡è¢«é”定');
break;
case 110007:
alert('对ä¸èµ·ï¼Œæ¶ˆæ§é¡µæ— 法编辑');
break;
case 110005:
nsLog('10003101');
var content = '<div style="text-align: left;width: 490px">'
+ '<h2 style="font-size: 20px;color: #333;line-height: 26px;margin-top: 10px;margin-bottom: 20px;">'
+ '对ä¸èµ·ï¼Œä½ 暂时没有æƒé™ç¼–辑该è¯æ¡</h2>'
+ '<p style="font-size: 16px;color: #333;line-height: 26px;margin-bottom: 17px;">'
+ '亲爱的用户，该è¯æ¡å†…容已较完善，需百科ç‰çº§è¾¾åˆ°4级且通过率达85%æ‰å¯ç¼–辑哦。</p>'
+ '<p style="font-size: 16px;color: #333">ä½ å½“å‰ç™¾ç§‘ç‰çº§ä¸º'
+ res.data.userInfo.level + '级ã€é€šè¿‡çŽ‡'
+ res.data.userInfo.passRatio + '%，å¯è¿›è¡Œä»¥ä¸‹æ“作：</p></div>';
var btns = [
{
key: 'join',
text: '<span style="font-size: 14px;text-align: center;vertical-align: middle;display: table-cell;">å馈è¯æ¡é—®é¢˜ï¼Œå‚与百科共建</span>'
},
{
text: '<span style="font-size: 14px;text-align: center;vertical-align: middle;display: table-cell;">å‚åŠ æˆé•¿ä»»åŠ¡ï¼Œæå‡ç¼–辑æƒé™</span>',
key: 'task'
}
];
if (canDiscussion) {
btns = [
{
key: 'discussion',
text: '<span style="font-size: 14px">å‚与è¯æ¡è®¨è®ºï¼Œå馈è¯æ¡é—®é¢˜</span>'
},
{
text: '<span style="font-size: 14px">å‚åŠ æˆé•¿ä»»åŠ¡ï¼Œæå‡ç¼–辑æƒé™</span>',
key: 'task'
}
];
}
new Dialog({
title: '编辑æ示',
content: content,
btns: btns,
onBtnClick: function(btnKey){
if (btnKey === 'discussion') {
window.location.href = '/planet/talk?lemmaId=6754442&category=1';
} else if (btnKey === 'task') {
window.location.href = '/usercenter#guide';
} else if (btnKey === 'join') {
window.location.href = '/feedback';
}
}
}).show();
break;
case 110008:
nsLog('10003102');
var content = '<div style="text-align: left;width: 490px">'
+ '<h2 style="font-size: 20px;color: #333;line-height: 26px;margin-bottom: 20px;margin-top: 10px;">'
+ '对ä¸èµ·ï¼Œä½ 暂时没有æƒé™ç¼–辑该è¯æ¡</h2>'
+ '<p style="font-size: 16px;color: #333;line-height: 26px;margin-bottom: 17px;">'
+ '亲爱的用户，该è¯æ¡å†…容已较完善，需百科ç‰çº§è¾¾åˆ°6级且通过率达85%æ‰å¯ç¼–辑哦。</p>'
+ '<p style="font-size: 16px;color: #333">ä½ å½“å‰ç™¾ç§‘ç‰çº§ä¸º'
+ res.data.userInfo.level + '级ã€é€šè¿‡çŽ‡'
+ res.data.userInfo.passRatio + '%，å¯è¿›è¡Œä»¥ä¸‹æ“作：</p></div>';
var btns = [
{
key: 'join',
text: '<span style="font-size: 14px;text-align: center;vertical-align: middle;display: table-cell;">å馈è¯æ¡é—®é¢˜ï¼Œå‚与百科共建</span>'
},
{
text: '<span style="font-size: 14px;text-align: center;vertical-align: middle;display: table-cell;">å‚åŠ æˆé•¿ä»»åŠ¡ï¼Œæå‡ç¼–辑æƒé™</span>',
key: 'task'
}
];
if (canDiscussion) {
btns = [
{
key: 'discussion',
text: '<span style="font-size: 14px">å‚与è¯æ¡è®¨è®ºï¼Œå馈è¯æ¡é—®é¢˜</span>'
},
{
text: '<span style="font-size: 14px">å‚åŠ æˆé•¿ä»»åŠ¡ï¼Œæå‡ç¼–辑æƒé™</span>',
key: 'task'
}
];
}
new Dialog({
title: '编辑æ示',
content: content,
btns: btns,
onBtnClick: function(btnKey){
if (btnKey === 'discussion') {
window.location.href = '/planet/talk?lemmaId=6754442&category=1';
} else if (btnKey === 'task') {
window.location.href = '/usercenter#guide';
} else if (btnKey === 'join') {
window.location.href = '/feedback';
}
}
}).show();
break;
case 470001:
alert('系统错误，请刷新é‡è¯•');
break;
case 110003:
nsLog('10003103');
Dialog.alert({
title: '编辑æ示',
subMsg: '很抱æ‰ï¼Œè¯¥è¯æ¡æœ‰å…¶ä»–用户编辑的版本æ£åœ¨æäº¤ï¼Œæ‚¨æš‚æ—¶æ— æ³•ç¼–è¾‘ã€‚<br/>百科建议您晚些时候å†ç¼–辑该è¯æ¡ï¼Œæˆ–者å°è¯•ç¼–辑其他的è¯æ¡ã€‚'
});
break;
}
} else {
if (!res.data.right.noAudit) {
Dialog.alert({
title: '编辑æ示',
subMsg: '很抱æ‰ï¼Œè¯¥è¯æ¡æœ‰å…¶ä»–用户编辑的版本æ£åœ¨æäº¤ï¼Œæ‚¨æš‚æ—¶æ— æ³•ç¼–è¾‘ã€‚<br/>百科建议您晚些时候å†ç¼–辑该è¯æ¡ï¼Œæˆ–者å°è¯•ç¼–辑其他的è¯æ¡ã€‚'
});
return;
}
gotoEdit(url, res.data.notice.isMidNight);
}
}
$(document.body).on('click', '.j-edit-link', function() {
nsLog('10003100');
var dl = $(this).attr('data-edit-dl');
if (dl) {
var url = editUrl + '?dl=' + dl;
} else {
var url = editUrl;
}
rightCheck.preeditCheck('6754442', '税费', '税费', '135302340', '', function(res) {
if (!checkUserLegal(res)) {
return;
}
if (isEnterprise && enterpriseOwnerUserId === userId) {
showChoseEditDialog(function() {
location.href = pgcUrl;
}, function() {
checkUgc(res, url);
});
} else {
checkUgc(res, url);
}
});
});
}();
!function(){ require.async(["wiki-common:widget/lib/jquery/jquery","wiki-common:widget/component/footer/footer_feedback"], function($, feedback){
feedback({el: '#J-bk-feedback-main',
proData: {
"extend_feedback_channel": null
}
});
feedback({el: '#J-bk-feedback-query', config: {
appid: 215645,
productLine: 20184,
needContactWay: false,
issuePlaceholder: '亲爱的百度百科用户，请在æ¤å¡«å†™æ‚¨çš„质疑内容åŠåŽŸå› 哦～'
},
proData: {
"kw": $('#J-bk-feedback-query').data('lemma')
}
});
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery'),
initSearchbar = require('wiki-common:widget/component/searchbar-n/searchbar');
initSearchbar($('.wgt-searchbar-simple'));
}();
!function(){ require.async(["wiki-lemma:widget/tools/searchHeader/toolButtons-n/toolButtons"],function(init){
init({
lemmaId:"1103003",
subLemmaId:"1103003",
newLemmaId:"6754442"
});
});
}();
!function(){ require('wiki-lemma:widget/tools/searchHeader/toolButtons-n/userInfo')();
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery'),
animation = require('wiki-common:widget/util/animation'),
nslog = require('wiki-common:widget/component/nslog/nslog'),
initSearchbar = require('wiki-common:widget/component/searchbar/searchbar');
var isFadeIn = false,
isFadeOut = false;
var fadeInAni, fadeOutAni;
$(window).on('scroll', function(e) {
var scrollTop = $(this).scrollTop();
if (scrollTop > 200 && !isFadeIn && $('.lemmaWgt-searchHeader').css('display') == 'none') {
fadeOutAni && fadeOutAni.stop();
fadeInAni = animation({
duration: 200,
easing: 'linear',
onStart: function() {
isFadeOut = false;
isFadeIn = true;
$('.lemmaWgt-searchHeader').css('display', 'block');
},
onStep: function(progress) {
$('.lemmaWgt-searchHeader').css('opacity', progress)
},
onComplete: function(progress) {
isFadeIn = false;
nslog(10010007);
}
});
} else if (scrollTop <= 200 && !isFadeOut && $('.lemmaWgt-searchHeader').css('display') == 'block') {
fadeInAni && fadeInAni.stop();
fadeOutAni = animation({
duration: 300,
easing: 'linear',
onStart: function() {
$('.lemmaWgt-searchHeader #suggestion').hide();
isFadeIn = false;
isFadeOut = true;
},
onStep: function(progress) {
$('.lemmaWgt-searchHeader').css('opacity', 1 - progress);
},
onComplete: function(progress) {
isFadeOut = false;
$('.lemmaWgt-searchHeader').css('display', 'none');
}
});
}
});
}();
!function(){ require('wiki-lemma:widget/tools/newSideShare/qzopensl');
require.async(["wiki-lemma:widget/tools/newSideShare/taskSideShare"],function(taskShare){
taskShare.init({
title: '税费',
desc: "\u6307\u7a0e\u6536\u548c\u8d39\u7528\u7a0e\u6536\uff0c\u7a0e\u6536\u662f\u56fd\u5bb6\u4e3a\u6ee1\u8db3\u793e\u4f1a\u516c\u5171\u9700\u8981\uff0c\u4f9d\u636e\u5176\u793e\u4f1a\u804c\u80fd\uff0c\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5f3a\u5236\u5730\u3001\u65e0\u507f\u5730\u53c2\u4e0e\u793e\u4f1a\u4ea7\u54c1\u5206\u914d\u7684\u4e00\u79cd\u5f62\u5f0f\u3002\u7a0e\u8d39\u662f\u6307\u56fd\u5bb6\u673a\u5173\u5411\u6709\u5173\u5f53\u4e8b\u4eba\u63d0\u4f9b\u67d0\u79cd\u7279\u5b9a\u52b3\u52a1\u6216\u670d\u52a1\uff0c\u6309\u89c4\u5b9a\u6536\u53d6\u7684\u4e00\u79cd\u8d39\u7528\u3002",
pic: 'https:\/\/gss0.bdstatic.com\/-4o3dSag_xI4khGkpoWK1HF6hhy\/baike\/w%3D268\/sign=cbed4b13cb3d70cf4cfaad0bc0ddd1ba\/aa18972bd40735fa521e57939c510fb30f240829.jpg',
url: '',
qqPic: 'https:\/\/gss0.bdstatic.com\/-4o3dSag_xI4khGkpoWK1HF6hhy\/baike\/whfpf%3D581%2C581%2C0\/sign=be024ec3f0d3572c66b7cf9cec2e561f\/aa18972bd40735fa521e57939c510fb30f240829.jpg',
newLemmaId: '6754442',
lemmaTitle: '税费'
});
});
}();
!function(){ var $ = require('wiki-common:widget/lib/jquery/jquery');
var nslog = require("wiki-common:widget/component/nslog/nslog");
var testElem = require('wiki-common:widget/component/testElem/testElem');
var cmsModuleLoader = require('wiki-common:widget/component/cmsModuleLoader/cmsModuleLoader');
function requireAsync() {
require.async(['wiki-lemma:widget/tools/announcement/announcement']);
}
cmsModuleLoader('/api/wikiui/getlemmaconfig', [{
name: 'announcement',
script: 'wiki-lemma:widget/tools/announcement/announcement.js'
}]);
require.async(["wiki-lemma:widget/tools/lazyLoad/lazyLoad"], function(LazyLoad) {
new LazyLoad();
});
require.async(['wiki-common:widget/component/nslog/nslog','wiki-common:widget/lib/jquery/jquery'], function(nslog, $) {
nslog().setGlobal({
lemmaId: "1103003",
newLemmaId: "6754442",
subLemmaId: "1103003",
lemmaTitle: "税费"
});
// è¯æ¡é¡µ pv
nslog(9322);
// 新版头部pv（å°æµé‡ï¼‰
if ($('.pc-header-new').length > 0) {
nslog(9069);
}
// 链接点击 pv
var lemmaPageRegExp = new RegExp(/\/subview\/\d+|\/view\/\d+|\/item\//i);
$('body').on('mousedown', 'a', function() {
var href = $(this).attr('href');
if (href && href.indexOf('/') >= 0 && href.indexOf('#') !== 0) {
// 链接点击 pv
nslog(10000001);
if (lemmaPageRegExp.test(href)) {
// è¯æ¡é¡µé“¾æŽ¥ç‚¹å‡» pv
nslog(10000002, window.location.href, {
targetTitle: $(this).text()
});
}
}
});
/****** è¯æ¡é¡µç«™å†…æµè½¬éœ€æ±‚统计 start ******/
(function () {
// å„ç§ç»Ÿè®¡é…ç½®
var circulationLinkCfg = {
innerLink: [ // 内链
'.para',
'.lemmaWgt-baseInfo-simple-largeMovie',
'.lemmaWgt-baseInfo-simple-largeStar',
'.basic-info .basicInfo-block',
'.lemma-summary',
'.lemmaWgt-lemmaSummary',
'.view-tip-panel',
'.horizontal-module',
'.lemmaWgt-roleIntroduction',
'.dramaSeries .dramaSerialList',
'.module-music',
'.table-view',
'[log-set-param="table_view"]',
'.list-module',
'.cell-module',
'.baseBox .dl-baseinfo', // é…ç½®åŽå°å—段
'.pvBtn-box .leadPVBtnWrapper',
'.drama-actor',
'#staffList',
'.starMovieAndTvplay',
'.main_tab:not(.main_tab-defaultTab)' // 除去è¯æ¡tab外的tab
],
relationTable: '.rs-container-foot', // 关系表
peopleRelation: '.star-info-block.relations, .lemmaWgt-focusAndRelation', // 人物关系（明星+普通）
moduleActors: '.featureBaseInfo .actors, .lemmaWgt-majorActors', // 主è¦æ¼”员ã€å˜‰å®¾ã€ä¸»æŒäºº
moduleWorks: '.featureBaseInfo .works, .large-feature .works', // 代表作å“
moduleQuarterly: '.featureBaseInfo .po_quarterly, .mian_quarterly', // 分å£ä»‹ç»
rankStar: '.rank-list.stars-rank', // 明星榜
rankDrama: '.drama-rank-list', // 电视剧榜
specialTopic: '.special-topic', // 专题模å—
modDetailTable: '#modDetailTable', // 关系表出图
chuizhitu: '.chuizhitu', // 垂直化模å—
polysemantList: '.polysemantList-wrapper' // 义项切æ¢
};
/****** 连接统计 ******/
function clickNslogFn() {
for (var k in circulationLinkCfg) {
if (k === 'innerLink') {
// è¯æ¡å†…链到è¯æ¡é¡µ
var tempArr = circulationLinkCfg[k];
for (var i = 0, l = tempArr.length; i < l; i++) {
tempArr[i] += ' a';
}
var sSelector = tempArr.join(', ');
$('body').on('mousedown', sSelector, {key: k},function(e) {
var key = e.data.key;
var href = $(this).attr('href');
var tar = $(this).attr('target') || '';
if (href && href.indexOf('/') >= 0 && href.indexOf('#') !== 0
&& tar === '_blank' && lemmaPageRegExp.test(href)) {
// è¯æ¡é¡µæ™®é€šå†…链点击 pv
nslog(10000004, null ,{division: key});
}
});
} else {
// 模å—到è¯æ¡é¡µé“¾æŽ¥
$(circulationLinkCfg[k]).on('mousedown', 'a', {key: k}, function (e) {
var key = e.data.key;
var href = $(this).attr('href');
if (href && href.indexOf('#') !== 0 && lemmaPageRegExp.test(href)) {
// è¯æ¡é¡µé…置模å—链接点击 pv
nslog(10000004, null, {division: key});
}
});
}
}
}
// å‘起统计请求
clickNslogFn();
/****** å„模å—展现é‡pv ******/
function checkModuleIsShow() {
var result = [];
for (var k in circulationLinkCfg) {
if (k !== 'innerLink' && k !== 'relationTable') {
!!$(circulationLinkCfg[k]).html() && result.push(k);
}
}
if (result.length > 0) {
nslog(10000005, null, {showModules: result.join(',')});
}
}
checkModuleIsShow();
})();
/****** è¯æ¡é¡µç«™å†…æµè½¬éœ€æ±‚统计 end ******/
});
// 广告接入 wikiad ç»Ÿä¸€åŠ è½½
// log è¯æ¡é¡µå¹¿å‘Šè¢«æ‹¦æˆªæƒ…况（æ¤å¤„ log 请求行为）
nslog(70000101, window.location.href, {
api: 'lemma-ad',
action: 'request'
});
var tags = [{"tagId":0,"tagName":"\u793e\u4f1a"}];
var tagsArray = [];
for (var key in tags) {
tagsArray.push(tags[key].tagName);
}
$.ajax({
type: 'GET',
url: '/api/wikiad/getsquirrels',
data: {
lemmaId: 6754442,
tags: tagsArray.join()
},
cache: false,
dataType: 'JSON',
success: function (res) {
// log è¯æ¡é¡µå¹¿å‘Šè¢«æ‹¦æˆªæƒ…况（æ¤å¤„ log 请求æˆåŠŸï¼‰
nslog(70000101, window.location.href, {
api: 'lemma-ad',
action: 'success'
});
if (!res.errno) {
if (res.data[5]) {
require.async(['wiki-lemma:widget/promotion/rightPreciseAd/rightPreciseAd'], function(rightPreciseAd) {
rightPreciseAd(res.data[5]);
nslog(10002201, location.href, {
adId: res.data[5][0].adId,
adTitle: res.data[5][0].name,
adPos: 5
});
});
} else if (res.data[1]) {
require.async(['wiki-lemma:widget/promotion/vbaike/vbaike'], function(vbaike) {
vbaike(res.data[1]);
for(var i in res.data[1]) {
nslog(10002201, location.href, {
adId: res.data[1][i].adId,
adTitle: res.data[1][i].name,
adPos: 1
});
}
});
}
if (res.data[9]) {
require.async(['wiki-lemma:widget/promotion/rightBigAd/rightBigAd'], function(rightBigAd) {
rightBigAd(res.data[9]);
nslog(10002201, location.href, {
adId: res.data[9][0].adId,
adTitle: res.data[9][0].name,
adPos: 9
});
});
} else if(res.data[2]) {
require.async(['wiki-lemma:widget/promotion/slide/slide'], function(slide) {
slide(res.data[2]);
for(var i in res.data[2]) {
nslog(10002201, location.href, {
adId: res.data[2][i].adId,
adTitle: res.data[2][i].name,
adPos: 2
});
}
});
}
if (res.data[3]) {
require.async(['wiki-lemma:widget/promotion/topAd/topAd'], function(topAd) {
topAd(res.data[3]);
nslog(10002201, location.href, {
adId: res.data[3][0].adId,
adTitle: res.data[3][0].name,
adPos: 3
});
});
}
if (res.data[4]) {
require.async(['wiki-lemma:widget/promotion/rightAd/rightAd'], function(rightAd) {
rightAd(res.data[4]);
nslog(10002201, location.href, {
adId: res.data[4][0].adId,
adTitle: res.data[4][0].name,
adPos: 4
});
});
}
if (res.data[15]) {
require.async(['wiki-lemma:widget/promotion/banner/banner'], function(banner) {
banner(res.data[15]);
nslog(10002201, location.href, {
adId: res.data[15][0].adId,
adTitle: res.data[15][0].name,
adPos: 15
});
});
}
if (res.data[16]) {
require.async(['wiki-lemma:widget/promotion/declaration/declaration'], function(declaration) {
declaration(res.data[16]);
nslog(10002201, location.href, {
adId: res.data[16][0].adId,
adTitle: res.data[16][0].name,
adPos: 16
});
})
}
} else {
return;
}
setTimeout(function () {
var elemArr = {};
res.data[1] && res.data[1].length > 0 && (elemArr['lemma-vbaike-ad'] = $('.lemmaWgt-promotion-vbaike .promotion_viewport a:eq(0) img').get(0));
res.data[2] && res.data[2].length > 0 && (elemArr['lemma-slide-ad'] = $('.lemmaWgt-promotion-slide .promotion_viewport a:eq(0) img').get(0));
res.data[3] && res.data[3].length > 0 && (elemArr['lemma-navbar-ad'] = {
node: $('.header [nslog-type="10002202"]').get(0),
validations: {
'noBackgroundImage': function() {
return $('.header [nslog-type="10002202"]').css('background-image').indexOf(res.data[3][0].picUrl) < 0
}
}
});
res.data[4] && res.data[4].length > 0 && (elemArr['lemma-side-ad'] = {
node: $('.right-ad img').get(0),
validations: {
'noBackgroundImage': function() {
return $('.right-ad img').attr('src').indexOf(res.data[4][0].picUrl) < 0
}
}
});
res.data[15] && res.data[15].length > 0 && (elemArr['lemma-configModule-banner'] = $('.configModuleBanner').get(0));
res.data[16] && res.data[16].length > 0 && (elemArr['lemma-configModule-declaration'] = $('.lemmaWgt-declaration').get(0));
testElem.log(elemArr, 70000102);
}, 1000);
},
error: function () {
// log è¯æ¡é¡µå¹¿å‘Šè¢«æ‹¦æˆªæƒ…况（æ¤å¤„ log 请求失败）
nslog(70000101, window.location.href, {
api: 'lemma-ad',
action: 'error'
});
}
});
// 设置分享内容
window.BKShare.setCommon({
bdText: "\u3010\u7a0e\u8d39_\u767e\u5ea6\u767e\u79d1\u3011\u6307\u7a0e\u6536\u548c\u8d39\u7528\u7a0e\u6536\uff0c\u7a0e\u6536\u662f\u56fd\u5bb6\u4e3a\u6ee1\u8db3\u793e\u4f1a\u516c\u5171\u9700\u8981\uff0c\u4f9d\u636e\u5176\u793e\u4f1a\u804c\u80fd\uff0c\u6309\u7167\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5f3a\u5236\u5730\u3001\u65e0\u507f\u5730\u53c2\u4e0e\u793e\u4f1a\u4ea7\u54c1\u5206\u914d\u7684\u4e00\u79cd\u5f62\u5f0f\u3002\u7a0e\u8d39\u662f\u6307\u56fd\u5bb6\u673a\u5173\u5411\u6709\u5173\u5f53\u4e8b\u4eba\u63d0\u4f9b\u67d0\u79cd\u7279\u5b9a\u52b3\u52a1\u6216\u670d\u52a1\uff0c\u6309\u89c4\u5b9a\u6536\u53d6\u7684\u4e00\u79cd\u8d39\u7528\u3002.....\uff08\u5206\u4eab\u81ea@\u767e\u5ea6\u767e\u79d1\uff09",
bdDesc: '',
bdUrl: 'http:\/\/baike.baidu.com\/item\/%E7%A8%8E%E8%B4%B9\/6754442',
bdPic: '',
onBeforeClick: function (){
$('.bdshare_dialog_box').hide();
}
});
// 底部投诉带入当å‰é¡µé¢ url
var map = [1, 2, 6, 5];
$('.wgt-footer-main .suggestion').find('a').each(function(i) {
$(this).attr('href', 'http://help.baidu.com/newadd?word=%E7%A8%8E%E8%B4%B9' + '&&submit_link=' + encodeURIComponent(window.location.href) + '&prod_id=10&category=' + map[i]);
});
// ä¸ºè¶…å‡ºé¢„è®¾å†…å®¹çš„è¡¨æ ¼æ·»åŠ table-responsive控制
$('.main-content').find('table').each(function(index) {
var $that = $(this);
if ($that.width() > 790) {
$that.wrap('<div class="table-responsive"></div>');
}
});
}();
!function(){ require('wiki-common:widget/component/psLink/psLink');
}();
!function(){ require('wiki-common:widget/component/recruitment/recruitment');
}();</script>
<script type="text/javascript">
var Hunter = window.Hunter || {};
Hunter.userConfig = Hunter.userConfig || [];
</script>
<script type="text/javascript" src="https://gss0.baidu.com/70cFsjip0QIZ8tyhnq/hunter/baike.js?st=17967" defer></script><script type="text/javascript">
// DOM Ready时，统计用户å¯æ“作时间。
alog('speed.set', 'drt', +new Date);
void function(a,b,c,d,e,f){function g(b){a.attachEvent?a.attachEvent("onload",b,!1):a.addEventListener&&a.addEventListener("load",b)}function h(a,c,d){d=d||15;var e=new Date;e.setTime((new Date).getTime()+1e3*d),b.cookie=a+"="+escape(c)+";path=/;expires="+e.toGMTString()}function i(a){var c=b.cookie.match(new RegExp("(^| )"+a+"=([^;]*)(;|$)"));return null!=c?unescape(c[2]):null}function j(){var a=i("PMS_JT");if(a){h("PMS_JT","",-1);try{a=a.match(/{["']s["']:(\d+),["']r["']:["']([\s\S]+)["']}/),a=a&&a[1]&&a[2]?{s:parseInt(a[1]),r:a[2]}:{}}catch(c){a={}}a.r&&b.referrer.replace(/#.*/,"")!=a.r||alog("speed.set","wt",a.s)}}if(a.alogObjectConfig){var k=a.alogObjectConfig.sample,l=a.alogObjectConfig.rand;d="https:"===a.location.protocol?"https://fex.bdstatic.com"+d:"http://fex.bdstatic.com"+d,k&&l&&l>k||(g(function(){alog("speed.set","lt",+new Date),e=b.createElement(c),e.async=!0,e.src=d+"?v="+~(new Date/864e5)+~(new Date/864e5),f=b.getElementsByTagName(c)[0],f.parentNode.insertBefore(e,f)}),j())}}(window,document,"script","/hunter/alog/dp.min.js");
</script>
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