{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

企业所得税新申报表填报166个关键点及填报案例(附光盘)

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

企业所得税新申报表填报166个关键点及填报案例(附光盘)

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Editer Recommend

特点一:一线税务机关工作人员公开介绍所得税政策执行口径
特点二:关键点解析+填报案例示范+独一无二的辅学辅填全套工具,手把手教您填报,最靠谱的纳税服务
特点三:对纳税人近3年普遍涉及的39项纳税调整和税收优惠事项按发生概率集中排序,政策、风险一一解析
特点四:一线税务机关工作人员精心打造,中介机构和纳税人辅助测试,多方合力破解填报难题
特点五:税务机关后续管理筛查切入点一目了然
Content Description

《企业所得税新申报表填报166个关键点及填报案例》是一本从税务机关的角度,全面透视报表项目背后的政策要点的对照手册,也是新申报表具体项目填报的案例集锦,让填表方法和填报口径便于理解,切实可循。
每一个政策要点和填报注意事项都经过编者的思索、论证、提炼,每一个填报案例都尽可能结合了实务处理方法和政策执行口径。
与《企业所得税新申报表填报166个关键点及填报案例》配套的填报软件—— “辅学辅填工具”是一线税务征管人员在多次与国税总局所得税司新申报表开发人员、北京市国税局所得税处专司新申报表申报工作的人员充分沟通的基础上,并在税务师事务所和纳税人的帮助下反复进行应用测试和漏洞修正的团队合作成果。
《企业所得税新申报表填报166个关键点及填报案例》编者结合工作实践,进行了大量的资料整理、问题讨论、意见征集,从使用者的实际需求出发,在“辅学辅填工具”中编写了申报所需所得税政策要点、填报案例、风险提示等“填报提示”内容。提示简明扼要,可读性强。
Author Description

屈震,北京市丰台区国家税务局所得税科副科长。自2009年以来,一直负责房地产企业所得税政策的管理与纳税评估工作。最近3年来,围绕房地产企业涉税风险管理,建立了房地产企业风险防控体系,并得到税务机关、税务中介和房地产企业三方的认可与推广;已发表或出版的著述有:《涉税第三方信息助力房地产企业管理》、《丰台区房地产企业涉税风险管理指引》和《企业所得税纳税评估的实践与探索》。

李颖剑,北京市丰台区国家税务局所得税科科员,毕业于湖南大学经济与贸易学院经济学专业,2011年至今主要从事企业所得税征管工作。
Comments

★我曾经在讲课的时候,这样形容汇算清缴和所得税申报的苦楚:昨夜西风凋碧树。独上高楼,望尽汇算路。衣带渐宽终不悔,为税消得人憔悴。众里寻他千百度,蓦然回首,那人却在,税局排号处。这166个关键点的把握和案例的剖析,解决了纳税人申报的难题和苦恼,事半功倍,令人拍案叫绝!
——王骏 中国财税浪子 中翰中国税务集团秘书

★涉税服务咨询中经常有客户提出,对某些政策的操作口径不知道如何把握,需要我们和税务局进行面对面的交流。看到本书后我们惊喜地发现很多客户经常提到、遇到的疑惑这里都做了明确,这为我们的客户大大降低了税收成本,也降低了税务风险。感谢作者最靠谱的纳税服务,其实我们的客户最需要的就是明晰的政策解读。
——丁力 睿博达远咨询有限公司董事长

★经测试,我公司认为本书配套的所得税纳税申报表辅学辅填软件能通过基础数据填写,由表中预设的勾稽关系成功计算出汇算清缴企业所得税应交税额,并生成新版纳税申报表。可轻松填报国税申报客户端,并能一次性通过校验。 此辅助申报工具逻辑清楚,填写简易,并能快速查询相关的财税政策,对所得税新申报表的填报有很大帮助,简化了纳税人的汇算清缴工作。
——北京京丰燃气发电有限责任公司

★所得税申报表辅学辅填工具的设计节省了企业人员填报申报表的时间和精力,增加了申报表数据的准确性,大大提高了工作效率,并能通过软件学习相关所得税知识,非常实用!希望税务局今后继续推出更多服务企业的便捷工具。
——北京北方车辆集团有限责任公司

★辅学辅填软件版面温馨、方便快捷、提示醒目,测试过程中我们通过亲手填制基础数据表,深切感受到软件提高了办税人员申报工作的效率。相关的收入明细表、成本支出表、期间费用表以及主表等报表数据都能通过软件设定的公式链接自动生成,并进行逻辑校验,给企业的预申报填制工作带来了极大的方便。
——赵桂英 等 征管一线的税务干部
Catalogue

第1章 基础信息表(A000000)填报关键点
1.1 汇总纳税企业情况选择
关键点1101 汇总纳税企业
1.2 享受小微企业税收优惠需准确申报的基础信息
关键点2103 所属行业明细代码
关键点3104 从业人数
关键点4105 资产总额
关键点5107 从事国家非限制和禁止行业
1.3 会计政策和会计估计变更
关键点6205 会计政策和估计是否发生变化
1.4 固定资产折旧方法选择
关键点7206 固定资产折旧方法
1.5 存货的成本计价方法选择
关键点8207 存货成本计价方法
1.6 所得税会计核算方法选择
关键点9209 所得税会计核算方法
第2章 主表(A100000)填报关键点
2.1 利润总额的计算
关键点10 通过会计核算得到利润总额
2.2 境内纳税调整后所得的计算
关键点11 分离境内、境外所得,计算境内纳税调整后所得
2.3 境内应纳税所得额的计算
关键点12 计算境内应纳税所得额
2.4 境内所得应纳税额的计算
关键点13 计算境内所得应纳税额
2.5 境内外所得实际应纳税额的计算
关键点14 计算境内外所得实际应纳税额
第3章 收入费用明细表填报关键点
3.1 一般企业收入明细表(A101010)的填报口径和风险关注
3.1.1 营业收入
3.1.1.1 主营业务收入
关键点15 适用企业会计准则核算的纳税人的申报口径
关键点16 “主营业务收入”中可能存在的税会差异调整事项
3.1.1.2 其他业务收入
关键点17 适用企业会计准则核算的纳税人的申报口径
关键点18 “其他业务收入”中可能存在的税会差异调整事项
3.1.2 营业外收入
关键点19 《企业会计准则》中营业外收入相关规定
关键点20 《小企业会计准则》中营业外收入相关规定
关键点21 申报表营业外收入明细项目的设置及申报口径
关键点22 “营业外收入”中可能存在的税会差异调整事项
3.2 在一般企业成本明细表(A102010)中发现要调整的事项
3.2.1 营业成本
3.2.1.1 主营业务成本
关键点23 适用企业会计准则核算的纳税人的申报口径
关键点24 “主营业务成本”中可能存在的税会差异调整事项
3.2.1.2 其他业务成本
关键点25 适用企业会计准则核算的纳税人的申报口径
关键点26 “其他业务成本”中可能存在的税会差异调整事项
3.2.2 营业外支出
关键点27 《企业会计准则》中营业外支出相关规定
关键点28 《小企业会计准则》中营业外支出相关规定
关键点29 申报表营业外支出明细项目的设置及申报口径
关键点30 “营业外支出”中可能存在的税会差异调整事项
3.3 在期间费用表(A104000)中发现要调整的事项(事业单位、非营利组织除外)
关键点31 《期间费用明细表》填报的几个关注点
关键点32 “期间费用”中可能存在的税会差异调整事项
3.4 资产减值损失、公允价值变动损益、投资收益对应的调整项目
关键点33 资产减值损失、公允价值变动损益、投资收益对应的调整项目
3.5 事业单位、民间非营利组织收入、支出明细表(A103000)申报变化
关键点34 事业单位、民间非营利组织收入、支出信息申报变化
第4章 纳税调整表(A105000)填报关键点
4.1 纳税调整事项概述
4.2 收入类项目
4.2.1 视同销售收入(原有调整项目,单设附表A105010)
关键点35 视同销售调整事项相关政策要点
关键点36 视同销售事项差异调整的具体情形及填报方法
案例1 视同销售调整事项填报案例
4.2.2 未按权责发生制原则确认的收入(原有调整项目,单设附表A105020)
4.2.2.1 租金收入
关键点37 租金收入确认相关企业所得税政策要点
案例2 融资租赁填报案例
4.2.2.2 利息收入
关键点38 利息收入确认相关企业所得税政策要点
4.2.2.3 特许权使用费收入
关键点39 特许权使用费收入确认相关企业所得税政策要点
4.2.2.4 分期确认收入
关键点40 分期收款方式销售货物相关企业所得税政策要点
案例3 分期收款方式销售货物填报案例

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book