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
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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
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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
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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
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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
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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