第1 章 增值稅思維.................................................................. 1

1.1 價稅分離............................................................................................1

1.2 劃算與不劃算....................................................................................5

1.3 重新認(rèn)識銷項與進(jìn)項........................................................................6

1.4 荒謬的籌劃........................................................................................8

1.5 例說勞務(wù)分包..................................................................................10

1.6 重新認(rèn)識稅負(fù)..................................................................................15

1.7 甲供是否劃算..................................................................................20

1.8 進(jìn)項的積壓問題..............................................................................22

1.9 建筑業(yè)的影響..................................................................................29

第2 章 從砂石場到攪拌站...................................................... 31

2.1 抵扣鏈條..........................................................................................31

2.2 商品混凝土......................................................................................32

2.3 砂石如何計價..................................................................................37

2.4 勞務(wù)用工成本..................................................................................40

2.5 營改增后的合同金額......................................................................43

2.6 總結(jié)：增值稅思維..........................................................................44

第3 章 增值稅管理下的工程造價........................................... 47

3.1 混亂的工程造價..............................................................................47

3.2 營業(yè)稅下的工程造價......................................................................48

3.3 增值稅下的工程造價......................................................................49

目 錄

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建筑業(yè)增值稅管理與會計實操從新手到高手（案例版）

3.3.1 施工方一般計稅下的工程造價................................................49

3.3.2 施工方簡易計稅下的工程造價................................................52

3.4 增值稅下價格比較..........................................................................53

3.5 稅率變化下的工程造價變化..........................................................54

3.6 稅率調(diào)整帶來的麻煩..............................................................57

第4 章 哪些進(jìn)項可以抵扣...................................................... 61

4.1 進(jìn)項稅金的定義..............................................................................61

4.2 增值稅抵扣憑證..............................................................................63

4.3 農(nóng)產(chǎn)品抵扣憑證..............................................................................65

4.4 一位財務(wù)總監(jiān)的籌劃..............................................................69

第5 章 合規(guī)發(fā)票與抵扣程序.................................................. 73

5.1 憑證的合規(guī)性要求..........................................................................73

5.2 專票的認(rèn)證程序..............................................................................78

5.3 三流合一的真相..............................................................................79

5.4 虛開與失控......................................................................................85

第6 章 哪些進(jìn)項不能抵扣...................................................... 89

6.1 把握抵扣的基本態(tài)度......................................................................89

6.2 免簡福固不得抵扣..........................................................................90

6.2.1 已取消的非增值稅應(yīng)稅行為....................................................91

6.2.2 免稅項目不得抵扣....................................................................91

6.2.3 簡易計稅項目不得抵扣............................................................92

6.2.4 職工福利和個人消費................................................................93

6.2.5 固定資產(chǎn)、無形資產(chǎn)、不動產(chǎn)................................................97

6.3 非正常損失不得抵扣......................................................................99

6.3.1 非正常損失的把握....................................................................99

6.3.2 非正常損失的內(nèi)容..................................................................102

6.4 特別規(guī)定不得抵扣........................................................................103

6.5 常見應(yīng)糾正的誤區(qū)........................................................................106

第7 章 進(jìn)項抵扣的操作與處理............................................ 113

7.1 進(jìn)項抵扣的主體............................................................................113

7.2 調(diào)節(jié)進(jìn)項入賬時間........................................................................114

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目 錄

7.3 進(jìn)項轉(zhuǎn)出的會計處理....................................................................118

7.4 進(jìn)項轉(zhuǎn)出導(dǎo)致補稅........................................................................120

7.5 進(jìn)項的分期抵扣............................................................................122

7.6 進(jìn)項的加計抵扣............................................................................122

第8 章 納稅義務(wù)與銷售額.................................................... 127

8.1 增值稅納稅義務(wù)............................................................................127

8.1.1 判定的基本方法......................................................................129

8.1.2 一個復(fù)雜的例子......................................................................131

8.1.3 關(guān)于青苗賠償?shù)膯栴}..............................................................134

8.2 工資與勞務(wù)費................................................................................135

8.3 內(nèi)部交易........................................................................................139

8.3.1 銷售與退貨..............................................................................140

8.3.2 抵工程款..................................................................................140

8.3.3 現(xiàn)金折扣和貼現(xiàn)......................................................................142

8.4 銷售額與價外費用........................................................................143

8.5 兼營與混合銷售............................................................................148

8.6 混合銷售中的例外........................................................................151

8.7 分包及差額納稅............................................................................154

8.8 勞務(wù)派遣差額納稅........................................................................158

8.9 甲供的銷售額................................................................................160

8.10 境內(nèi)與境外....................................................................................164

8.11 增值稅扣繳義務(wù)............................................................................166

第9 章 增值稅預(yù)繳與申報.................................................... 169

9.1 納稅義務(wù)發(fā)生時間........................................................................169

9.2 稅率調(diào)整的迷茫............................................................................173

9.3 預(yù)收款與預(yù)繳稅............................................................................175

9.4 基于異地項目的預(yù)繳....................................................................178

第10 章 計稅方式與身份..................................................... 181

10.1 稅率與征收率................................................................................181

10.2 小規(guī)模納稅人................................................................................182

10.3 一般納稅人....................................................................................183

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建筑業(yè)增值稅管理與會計實操從新手到高手（案例版）

10.4 可選擇簡易計稅............................................................................184

10.5 建筑業(yè)簡易計稅............................................................................186

10.6 甲供注意58 號文..........................................................................187

10.7 簡易計稅的備案............................................................................192

第11 章 增值稅的一般核算.................................................. 195

11.1 小規(guī)模納稅人的核算....................................................................195

11.1.1 小規(guī)模納稅人的核算............................................................195

11.1.2 一般納稅人的核算................................................................198

11.2 明細(xì)科目講解................................................................................200

11.2.1 進(jìn)項稅額................................................................................200

11.2.2 銷項稅額抵減........................................................................201

11.2.3 已交稅金................................................................................202

11.2.4 轉(zhuǎn)出未交增值稅....................................................................203

11.2.5 減免稅款................................................................................203

11.2.6 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額................................................204

11.2.7 銷項稅額................................................................................205

11.2.8 出口退稅................................................................................205

11.2.9 進(jìn)項稅額轉(zhuǎn)出........................................................................206

11.3 特殊業(yè)務(wù)核算................................................................................206

11.3.1 預(yù)繳增值稅............................................................................207

11.3.2 待抵扣進(jìn)項稅額....................................................................207

11.3.3 待認(rèn)證進(jìn)項稅額....................................................................208

11.3.4 待轉(zhuǎn)銷項稅額........................................................................208

11.3.5 轉(zhuǎn)讓金融商品應(yīng)交增值稅....................................................209

第12 章 建筑業(yè)增值稅核算.................................................. 211

12.1 會計核算的基本原則....................................................................211

12.2 發(fā)票與收入確認(rèn)............................................................................214

12.3 建筑業(yè)何時開票............................................................................216

12.4 收入核算與增值稅........................................................................218

12.5 BT 與墊資利息..............................................................................220

12.6 BOT 與PPP 業(yè)務(wù)..........................................................................223

12.7 成本核算與增值稅........................................................................230

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目 錄

第13 章 納稅主體與掛靠業(yè)務(wù).............................................. 233

13.1 增值稅納稅主體............................................................................233

13.2 項目部的核算................................................................................234

13.3 掛靠的本質(zhì)問題............................................................................239

13.4 簡易計稅下的掛靠........................................................................242

13.5 營改增后的轉(zhuǎn)包業(yè)務(wù)....................................................................244

13.6 一般計稅下的掛靠核算................................................................246

13.7 注意，這是假賬！........................................................................249

第14 章 發(fā)票及其風(fēng)險......................................................... 253

14.1 稅務(wù)的憑證....................................................................................253

14.2 開發(fā)票與代開發(fā)票........................................................................256

14.3 虛開發(fā)票的風(fēng)險............................................................................258

14.4 虛開發(fā)票的判別............................................................................261

14.5 救命的稻草....................................................................................267

第15 章 視同銷售................................................................ 271

15.1 視同銷售的法定性........................................................................271

15.2 視同銷售的項目............................................................................275

15.3 視同銷售的賬務(wù)處理....................................................................278

第16 章 增值稅免稅與退稅.................................................. 281

16.1 簡易計稅下的免稅........................................................................281

16.2 增值稅退稅....................................................................................284

16.3 出口退稅........................................................................................286