开元数智工程咨询集团有限公司
开元弘宇应邀为四川省税务稽查局领导及业务骨干做专题培训
发布日期：2021-09-07
阅读量：2527
培训现场
在为期一天的讲座中，文宇副教授就：
制造行业业务流程及财税新政解析与应用
制造企业销售的涉税处理
国家税务总局关于企业所得税若干政策征管口径问题的公告及解读
组价的计算方法及生产过程中委托加工应税消费品的税务处理
农产品制造企业增值税进项税额核定扣除
先进制造业增值税期末留抵退税政策解读
关于制造性企业进项税转出的处理分析与实务
纳税人发生各类不得抵扣进项税额情形的财税处理
纳税人进项税额转回的财税处理
纳税人已抵扣进项税额的固定资产进项转出的财税处理
等多项课题为全场八十位稽查局领导及业务骨干进行了专业、详细的讲授。
文宇，男，中共党员、副教授、注册会计师、注册税务师、高级会计师、2020年中税协高端人才、泸州农商银行独立董事、四川大学“双创导师”、成都大学商学院客座教授。从业经验 15 年，现任四川开元弘宇税务师事务所有限公司总经理，四川开元金诚会计师事务所有限责任公司高级合伙人。
文宇教授长期从事于财税领域内的理论和实务研究，擅长企业内部控制管理，投融资财务风险控制、财务制度设计、财务战略决策;精通企业所得税、个人所得税、房地产土地增值税以及建筑行业营改增后的税务筹划。先后为四川交投集团、成都建工集团、东旭集团等大型国有企业及上市公司提供财税咨询及风险和内部工作工作。
文宇教授先后受邀为四川省国家税务局、四川省民营办、四川省国资委、 西南财经大学会计学院培训进行了一些列课程开发并主讲了《企业财税风险防范及税务筹划》、《税务新政下企业签订合同应注意的涉税分析》、《企业并购及操作流程实务》、《房地产开发企业所得税年度汇算清缴分析》、《企业并购中财税尽职调查实务》、《集团财务内控关键要点实务分析》、《国地税合并后企业财税处理中税务风险防范(监管动向)》、《常见税务筹划思路暨新会计准则解析》、《“税眼看账”》等一系列专题课程。
目前文宇教授发表财税专业论文十余篇，自编《房地产、建筑业“营改增”疑难杂症解析》手册作为四川弘宇通财税咨询有限责任公司以及四川开元弘宇税务师事务所专业工作指导标准，出版《新编税法》高等学校教材 1 部。
专栏：公司新闻
原文链接：
阅读原文
FreeMarker template error (HTML_DEBUG mode; use RETHROW in production!)
The following has evaluated to null or missing:
==> langConfig [in template "public_include/wap/module/version_1/language.html" at line 49, column 14]
----
Tip: If the failing expression is known to be legally refer to something that's sometimes null or missing, either specify a default value like myOptionalVar!myDefault, or use <#if myOptionalVar??>when-present<#else>when-missing</#if>. (These only cover the last step of the expression; to cover the whole expression, use parenthesis: (myOptionalVar.foo)!myDefault, (myOptionalVar.foo)??
----
----
FTL stack trace ("~" means nesting-related):
- Failed at: #if langConfig.status?string = "false" [in template "public_include/wap/module/version_1/language.html" at line 49, column 9]
- Reached through: #include "/public_include/wap/module/... [in template "tpl/2018/03/22/2620611732914496//wap/com_5.html" at line 5, column 1]
- Reached through: #include "com_5.html" [in template "tpl/2018/03/22/2620611732914496//wap/displaynews.html" at line 69, column 6]
----
Java stack trace (for programmers):
----
freemarker.core.InvalidReferenceException: [... Exception message was already printed; see it above ...]
at freemarker.core.InvalidReferenceException.getInstance(InvalidReferenceException.java:134)
at freemarker.core.UnexpectedTypeException.newDesciptionBuilder(UnexpectedTypeException.java:80)
at freemarker.core.UnexpectedTypeException.<init>(UnexpectedTypeException.java:43)
at freemarker.core.NonHashException.<init>(NonHashException.java:49)
at freemarker.core.Dot._eval(Dot.java:48)
at freemarker.core.Expression.eval(Expression.java:81)
at freemarker.core.BuiltInsForMultipleTypes$stringBI._eval(BuiltInsForMultipleTypes.java:692)
at freemarker.core.Expression.eval(Expression.java:81)
at freemarker.core.EvalUtil.compare(EvalUtil.java:111)
at freemarker.core.ComparisonExpression.evalToBoolean(ComparisonExpression.java:62)
at freemarker.core.ConditionalBlock.accept(ConditionalBlock.java:48)
at freemarker.core.Environment.visit(Environment.java:327)
at freemarker.core.Environment.visit(Environment.java:333)
at freemarker.core.Environment.include(Environment.java:2509)
at freemarker.core.Include.accept(Include.java:171)
at freemarker.core.Environment.visit(Environment.java:327)
at freemarker.core.Environment.visit(Environment.java:333)
at freemarker.core.Environment.include(Environment.java:2509)
at freemarker.core.Include.accept(Include.java:171)
at freemarker.core.Environment.visit(Environment.java:327)
at freemarker.core.Environment.visit(Environment.java:333)
at freemarker.core.Environment.process(Environment.java:306)
at freemarker.ext.servlet.FreemarkerServlet.processEnvironment(FreemarkerServlet.java:946)
at freemarker.ext.servlet.FreemarkerServlet.process(FreemarkerServlet.java:910)
at freemarker.ext.servlet.FreemarkerServlet.doGet(FreemarkerServlet.java:769)
at javax.servlet.http.HttpServlet.service(HttpServlet.java:622)
at javax.servlet.http.HttpServlet.service(HttpServlet.java:729)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:292)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:52)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
at com.kenfor.iyong.web.util.filter.NotAllowedToTunFilesFilter.doFilter(NotAllowedToTunFilesFilter.java:154)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
at com.kenfor.iyong.web.util.filter.InvalidXSSFilter.doFilter(InvalidXSSFilter.java:40)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:121)
at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107)
at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:240)
at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:207)
at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:212)
at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:106)
at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:502)
at com.orangefunction.tomcat.redissessions.RedisSessionHandlerValve.invoke(RedisSessionHandlerValve.java:26)
at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:141)
at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:79)
at org.apache.catalina.valves.AbstractAccessLogValve.invoke(AbstractAccessLogValve.java:616)
at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:88)
at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:528)
at org.apache.coyote.ajp.AbstractAjpProcessor.process(AbstractAjpProcessor.java:873)
at org.apache.coyote.AbstractProtocol$AbstractConnectionHandler.process(AbstractProtocol.java:687)
at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.doRun(NioEndpoint.java:1520)
at org.apache.tomcat.util.net.NioEndpoint$SocketProcessor.run(NioEndpoint.java:1476)
at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1142)
at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:617)
at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61)
at java.lang.Thread.run(Thread.java:745)