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納稅會(huì)計(jì)實(shí)務(wù) 讀者對(duì)象:本書(shū)可作為會(huì)計(jì)、財(cái)務(wù)管理、審計(jì)等財(cái)經(jīng)類(lèi)專(zhuān)業(yè)核心課。
納稅會(huì)計(jì)是會(huì)計(jì)學(xué)的一個(gè)重要分支之一,可以說(shuō)是會(huì)計(jì)學(xué)與稅收學(xué)的合璧。納稅會(huì)計(jì)常被稱(chēng)為"稅務(wù)中的會(huì)計(jì)”和"會(huì)計(jì)中的稅務(wù)”。隨著我國(guó)改革開(kāi)放的不斷深化和社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的確立,我國(guó)的稅收法規(guī)和會(huì)計(jì)制度不斷地發(fā)生重大變化,稅收對(duì)社會(huì)經(jīng)濟(jì)活動(dòng)的影響也越來(lái)越深刻,稅收法規(guī)和會(huì)計(jì)準(zhǔn)則、制度的偏離程度也越來(lái)越大,用單一的財(cái)務(wù)會(huì)計(jì)的處理方法解決復(fù)雜的涉稅事項(xiàng)已很不現(xiàn)實(shí)。納稅會(huì)計(jì)作為財(cái)經(jīng)類(lèi)專(zhuān)業(yè)的骨干課程,是從財(cái)務(wù)會(huì)計(jì)中分離出來(lái),并將財(cái)務(wù)會(huì)計(jì)的基本理論和基本方法融入納稅活動(dòng),是融合稅收法規(guī)、法令和會(huì)計(jì)核算為一體的專(zhuān)業(yè)會(huì)計(jì)。
史越英,自參加工作以來(lái),一直從事財(cái)會(huì)教育的教學(xué)和研究工作,積累了豐富的教學(xué)和科研經(jīng)驗(yàn),教育思想觀(guān)念先進(jìn),教學(xué)內(nèi)容理論聯(lián)系實(shí)際,教學(xué)方法靈活創(chuàng)新,教學(xué)效果優(yōu)秀,受到學(xué)生歡迎。
項(xiàng)目一 納稅會(huì)計(jì) ............................................................................................ 1
任務(wù)一 理解納稅的基本概念 ............................................................................................. 1 一、稅收與稅法 ............................................................................................................. 1 二、稅法基本原則 ......................................................................................................... 2 三、我國(guó)現(xiàn)行稅法體系 ................................................................................................. 3 四、稅法構(gòu)成要素 ......................................................................................................... 4 任務(wù)二 熟悉納稅的一般程序 ............................................................................................. 6 一、稅務(wù)登記 ................................................................................................................. 7 二、賬簿、憑證管理 ..................................................................................................... 8 三、納稅申報(bào)管理 ....................................................................................................... 10 四、稅款征收 ............................................................................................................... 11 五、稅務(wù)違章 ............................................................................................................... 13 任務(wù)三 了解納稅會(huì)計(jì)的基本概念 ................................................................................... 14 一、納稅會(huì)計(jì)概念 ....................................................................................................... 14 二、納稅會(huì)計(jì)的基本前提 ........................................................................................... 14 三、納稅會(huì)計(jì)的原則 ................................................................................................... 15 四、納稅會(huì)計(jì)要素 ....................................................................................................... 16 知識(shí)測(cè)試與能力訓(xùn)練 ........................................................................................................... 19 項(xiàng)目二 增值稅會(huì)計(jì) ...................................................................................... 23 任務(wù)一 了解增值稅的基本要素 ....................................................................................... 23 一、增值稅概述 ........................................................................................................... 23 二、增值稅納稅人 ....................................................................................................... 25 三、一般納稅人和小規(guī)模納稅人的登記 ................................................................... 26 四、增值稅征稅范圍的一般規(guī)定 ............................................................................... 27 五、增值稅征稅范圍的特殊規(guī)定 ............................................................................... 28 vi 六、對(duì)視同銷(xiāo)售貨物行為的征稅規(guī)定 ....................................................................... 30 七、對(duì)混合銷(xiāo)售行為的征稅規(guī)定 ............................................................................... 31 八、對(duì)兼營(yíng)的征稅規(guī)定 ............................................................................................... 31 九、增值稅稅率 ........................................................................................................... 32 十、增值稅征收率 ....................................................................................................... 32 十一、增值稅專(zhuān)用發(fā)票的使用和管理 ....................................................................... 34 十二、增值稅普通發(fā)票 ............................................................................................... 36 十三、增值稅稅收優(yōu)惠 ............................................................................................... 37 任務(wù)二 掌握增值稅的計(jì)算 ............................................................................................... 39 一、一般計(jì)稅方法應(yīng)納稅額的計(jì)算 ........................................................................... 40 二、簡(jiǎn)易計(jì)稅方法應(yīng)納稅額的計(jì)算 ........................................................................... 50 三、進(jìn)口貨物應(yīng)納稅額的計(jì)算 ................................................................................... 50 任務(wù)三 掌握增值稅的會(huì)計(jì)處理 ....................................................................................... 51 一、一般納稅人的會(huì)計(jì)處理 ....................................................................................... 51 二、小規(guī)模納稅人的會(huì)計(jì)處理 ................................................................................... 59 任務(wù)四 熟悉增值稅的納稅申報(bào) ....................................................................................... 60 一、納稅義務(wù)發(fā)生的時(shí)間 ........................................................................................... 60 二、納稅期限 ............................................................................................................... 61 三、納稅地點(diǎn) ............................................................................................................... 61 四、納稅申報(bào)辦法 ....................................................................................................... 62 知識(shí)測(cè)試與能力訓(xùn)練 ........................................................................................................... 75 項(xiàng)目三 消費(fèi)稅會(huì)計(jì) ...................................................................................... 84 任務(wù)一 了解消費(fèi)稅的基本要素 ....................................................................................... 84 一、消費(fèi)稅概述 ........................................................................................................... 84 二、消費(fèi)稅的納稅人 ................................................................................................... 85 三、征稅范圍 ............................................................................................................... 86 四、稅目 ....................................................................................................................... 87 五、稅率 ....................................................................................................................... 91 任務(wù)二 掌握消費(fèi)稅的計(jì)算 ............................................................................................... 92 一、消費(fèi)稅的計(jì)稅依據(jù) ............................................................................................... 92 二、消費(fèi)稅應(yīng)納稅額的計(jì)算 ....................................................................................... 94 任務(wù)三 掌握消費(fèi)稅的會(huì)計(jì)處理 ..................................................................................... 100 一、賬戶(hù)設(shè)置 ............................................................................................................. 100 二、應(yīng)稅消費(fèi)品消費(fèi)稅的會(huì)計(jì)處理 ......................................................................... 101 任務(wù)四 熟悉消費(fèi)稅的納稅申報(bào) ..................................................................................... 104 一、納稅義務(wù)發(fā)生時(shí)間 ............................................................................................. 104 vii 二、納稅期限 ............................................................................................................. 105 三、納稅地點(diǎn) ............................................................................................................. 105 四、納稅申報(bào) ............................................................................................................. 105 知識(shí)測(cè)試與能力訓(xùn)練 ......................................................................................................... 108 項(xiàng)目四 企業(yè)所得稅 .................................................................................... 114 任務(wù)一 了解企業(yè)所得稅的基本要素 ............................................................................. 114 一、企業(yè)所得稅概念 ................................................................................................. 114 二、企業(yè)所得稅納稅人 ............................................................................................. 115 三、企業(yè)所得稅征稅對(duì)象 ......................................................................................... 116 四、企業(yè)所得稅稅率 ................................................................................................. 116 五、企業(yè)所得稅的稅收優(yōu)惠 ..................................................................................... 117 任務(wù)二 掌握企業(yè)所得稅的計(jì)算 ..................................................................................... 119 一、收入總額 ............................................................................................................. 119 二、不征稅收入和免稅收入 ..................................................................................... 120 三、稅前允許扣除項(xiàng)目及其標(biāo)準(zhǔn) ............................................................................. 121 四、不得扣除的項(xiàng)目 ................................................................................................. 124 五、虧損彌補(bǔ) ............................................................................................................. 125 六、應(yīng)納稅額的計(jì)算 ................................................................................................. 125 任務(wù)三 掌握企業(yè)所得稅的會(huì)計(jì)處理 ............................................................................. 129 一、賬戶(hù)設(shè)置 ............................................................................................................. 129 二、企業(yè)所得稅的會(huì)計(jì)處理 ..................................................................................... 130 任務(wù)四 熟悉企業(yè)所得稅的納稅申報(bào) ............................................................................. 132 一、納稅期限 ............................................................................................................. 132 二、納稅地點(diǎn) ............................................................................................................. 132 三、企業(yè)所得稅的納稅申報(bào) ..................................................................................... 132 知識(shí)測(cè)試與能力訓(xùn)練 ......................................................................................................... 138 項(xiàng)目五 個(gè)人所得稅 .................................................................................... 147 任務(wù)一 了解個(gè)人所得稅的基本要素 ............................................................................. 147 一、個(gè)人所得稅概述 ................................................................................................. 147 二、個(gè)人所得稅納稅義務(wù)人 ..................................................................................... 148 三、個(gè)人所得稅征稅范圍 ......................................................................................... 149 四、所得來(lái)源地的確定 ............................................................................................. 152 五、個(gè)人所得稅稅率(預(yù)扣預(yù)繳率) ..................................................................... 152 六、個(gè)人所得稅的稅收優(yōu)惠 ..................................................................................... 153 任務(wù)二 掌握個(gè)人所得稅的計(jì)算 ..................................................................................... 155 viii 一、應(yīng)納稅所得額的規(guī)定 ......................................................................................... 155 二、居民個(gè)人應(yīng)納稅額的計(jì)算 ................................................................................. 159 三、非居民個(gè)人取得工資、薪金所得,勞務(wù)報(bào)酬所得,稿酬所得和特許權(quán) 使用費(fèi)所得應(yīng)納稅額的計(jì)算 ............................................................................. 161 四、經(jīng)營(yíng)所得應(yīng)納稅額的計(jì)算 ................................................................................. 162 五、財(cái)產(chǎn)租賃所得應(yīng)納稅額的計(jì)算 ......................................................................... 162 六、財(cái)產(chǎn)轉(zhuǎn)讓所得應(yīng)納稅額的計(jì)算 ......................................................................... 163 七、利息、股息、紅利和偶然所得應(yīng)納稅額的計(jì)算 ............................................. 163 八、應(yīng)納稅額計(jì)算中的特殊問(wèn)題處理 ..................................................................... 164 任務(wù)三 掌握個(gè)人所得稅的會(huì)計(jì)處理 ............................................................................. 166 一、賬戶(hù)設(shè)置 ............................................................................................................. 166 二、企業(yè)代扣代繳個(gè)人所得稅的會(huì)計(jì)處理 ............................................................. 166 三、個(gè)體工商戶(hù)、個(gè)人獨(dú)資企業(yè)及合伙企業(yè)所得稅的會(huì)計(jì)處理 ......................... 168 任務(wù)四 熟悉個(gè)人所得稅的納稅申報(bào) ............................................................................. 169 一、自行申報(bào)納稅 ..................................................................................................... 169 二、全員全額扣繳申報(bào)納稅 ..................................................................................... 172 三、專(zhuān)項(xiàng)附加扣除申報(bào) ............................................................................................. 173 知識(shí)測(cè)試與能力訓(xùn)練 ......................................................................................................... 190 項(xiàng)目六 資源稅會(huì)計(jì) .................................................................................... 198 任務(wù)一 掌握資源稅的核算 ............................................................................................. 198 一、資源稅概述 ......................................................................................................... 198 二、資源稅納稅人 ..................................................................................................... 199 三、資源稅的征稅范圍 ............................................................................................. 199 四、資源稅稅率 ......................................................................................................... 200 五、資源稅稅收優(yōu)惠 ................................................................................................. 201 六、資源稅的計(jì)算 ..................................................................................................... 202 七、資源稅的會(huì)計(jì)處理 ............................................................................................. 203 八、資源稅的納稅申報(bào) ............................................................................................. 204 任務(wù)二 掌握土地增值稅的核算 ..................................................................................... 205 一、土地增值稅概述 ................................................................................................. 205 二、土地增值稅應(yīng)納稅額的計(jì)算 ............................................................................. 206 三、土地增值稅的會(huì)計(jì)處理 ..................................................................................... 209 四、土地增值稅的納稅申報(bào) ..................................................................................... 210 任務(wù)三 掌握城鎮(zhèn)土地使用稅的核算 ............................................................................. 212 一、城鎮(zhèn)土地使用稅概述 ......................................................................................... 212 二、城鎮(zhèn)土地使用稅應(yīng)納稅額的計(jì)算 ..................................................................... 213 ix 三、城鎮(zhèn)土地使用稅的會(huì)計(jì)處理 ............................................................................. 214 四、城鎮(zhèn)土地使用稅的納稅申報(bào) ............................................................................. 214 任務(wù)四 熟悉環(huán)境保護(hù)稅的核算 ..................................................................................... 215 一、環(huán)境保護(hù)稅概述 ................................................................................................. 215 二、環(huán)境保護(hù)稅征收管理 ......................................................................................... 217 知識(shí)測(cè)試與能力訓(xùn)練 ......................................................................................................... 221 項(xiàng)目七 其他稅種會(huì)計(jì) ................................................................................ 226 任務(wù)一 掌握城市維護(hù)建設(shè)稅及教育費(fèi)附加的核算 ..................................................... 226 一、城市維護(hù)建設(shè)稅的納稅義務(wù)人 ......................................................................... 226 二、城市維護(hù)建設(shè)稅的稅率 ..................................................................................... 227 三、城市維護(hù)建設(shè)稅的計(jì)稅依據(jù) ............................................................................. 227 四、城市維護(hù)建設(shè)稅的稅收優(yōu)惠 ............................................................................. 227 五、城市維護(hù)建設(shè)稅的會(huì)計(jì)處理 ............................................................................. 227 六、城市維護(hù)建設(shè)稅的納稅申報(bào) ............................................................................. 228 七、教育費(fèi)附加和地方教育附加的有關(guān)規(guī)定 ......................................................... 229 任務(wù)二 掌握房產(chǎn)稅的核算 ............................................................................................. 229 一、房產(chǎn)稅的納稅義務(wù)人 ......................................................................................... 230 二、房產(chǎn)稅的征稅對(duì)象 ............................................................................................. 230 三、房產(chǎn)稅的計(jì)稅依據(jù)與稅率 ................................................................................. 230 四、房產(chǎn)稅的稅收優(yōu)惠 ............................................................................................. 231 五、應(yīng)納稅額的計(jì)算 ................................................................................................. 231 六、房產(chǎn)稅的會(huì)計(jì)處理 ............................................................................................. 232 七、房產(chǎn)稅的納稅申報(bào) ............................................................................................. 232 任務(wù)三 掌握印花稅的核算 ............................................................................................. 233 一、印花稅的納稅義務(wù)人 ......................................................................................... 234 二、印花稅的稅目與稅率 ......................................................................................... 234 三、印花稅的計(jì)稅依據(jù) ............................................................................................. 235 四、印花稅的稅收優(yōu)惠 ............................................................................................. 237 五、應(yīng)納稅額的計(jì)算 ................................................................................................. 238 六、印花稅的會(huì)計(jì)處理 ............................................................................................. 239 七、印花稅的納稅申報(bào) ............................................................................................. 239 任務(wù)四 熟悉車(chē)輛購(gòu)置稅的核算 ..................................................................................... 241 一、車(chē)輛購(gòu)置稅的納稅義務(wù)人 ................................................................................. 241 二、車(chē)輛購(gòu)置稅的征稅對(duì)象 ..................................................................................... 241 三、車(chē)輛購(gòu)置稅的稅率與計(jì)稅依據(jù) ......................................................................... 242 四、稅收優(yōu)惠 ............................................................................................................. 243 x 五、應(yīng)納稅額的計(jì)算 ................................................................................................. 243 六、車(chē)輛購(gòu)置稅的會(huì)計(jì)處理 ..................................................................................... 243 七、車(chē)輛購(gòu)置稅的納稅申報(bào) ..................................................................................... 244 任務(wù)五 熟悉車(chē)船稅的核算 ............................................................................................. 245 一、車(chē)船稅的納稅義務(wù)人與征稅范圍 ..................................................................... 245 二、車(chē)船稅的稅目與稅率 ......................................................................................... 246 三、稅收優(yōu)惠 ............................................................................................................. 247 四、應(yīng)納稅額的計(jì)算 ................................................................................................. 247 五、車(chē)船稅的會(huì)計(jì)處理 ............................................................................................. 248 六、車(chē)船稅的納稅申報(bào) ............................................................................................. 248 任務(wù)六 了解契稅的核算 ................................................................................................. 250 一、契稅的納稅義務(wù)人 ............................................................................................. 250 二、契稅的征稅對(duì)象 ................................................................................................. 250 三、契稅的稅率 ......................................................................................................... 250 四、稅收優(yōu)惠 ............................................................................................................. 251 五、應(yīng)納稅額的計(jì)算 ................................................................................................. 251 六、契稅的會(huì)計(jì)處理 ................................................................................................. 252 七、契稅的納稅申報(bào) ................................................................................................. 252 任務(wù)七 了解耕地占用稅的核算 ..................................................................................... 253 一、耕地占用稅的納稅義務(wù)人和征稅范圍 ............................................................. 253 二、耕地占用稅的計(jì)稅依據(jù)和稅率 ......................................................................... 253 三、稅收優(yōu)惠 ............................................................................................................. 254 四、應(yīng)納稅額的計(jì)算 ................................................................................................. 254 五、耕地占用稅的會(huì)計(jì)處理 ..................................................................................... 255 六、耕地占用稅的納稅申報(bào) ..................................................................................... 255 任務(wù)八 關(guān)稅 ..................................................................................................................... 255 一、關(guān)稅的概念 ......................................................................................................... 255 二、關(guān)稅的課稅對(duì)象和稅目 ..................................................................................... 256 三、關(guān)稅的納稅人及稅率 ......................................................................................... 256 四、關(guān)稅的計(jì)稅依據(jù) ................................................................................................. 257 五、關(guān)稅應(yīng)納稅額的計(jì)算 ......................................................................................... 259 六、關(guān)稅的賬務(wù)處理 ................................................................................................. 260 七、關(guān)稅的納稅申報(bào) ................................................................................................. 260 知識(shí)測(cè)試與能力訓(xùn)練 ......................................................................................................... 264 參考文獻(xiàn) ...................................................................................................... 270
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