English

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

View Cart & Check Out

Nickname

Let us know how to properly address you.

Update Your Name

xxxxxxx@yamibuy.com

Account Orders Favorites

Points 0

Coupons 0

Gift Card Balance $0.00

Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

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

Your email: {{remindEmail}}

Cancel

Jingdong book

税务会计实务（第2版）/华信经管创优系列.会计

View Cart & Check Out

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

Books Economy Accounting and Auditing

Jingdong book

税务会计实务（第2版）/华信经管创优系列.会计

Name: 税务会计实务（第2版）/华信经管创优系列.会计
Brand: Jingdong book
SKU: 3110041391
Price: 41.99 USD
Availability: OutOfStock

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}

Ends in

{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}

{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}

Sale ends in

Sale will starts after Sale ends in

{{ __( "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

Content Description

《税务会计实务（第2版）/华信经管创优系列.会计》根据最新的企业会计准则和税收法规，结合高等院校培养应用型人才的目标，全面、系统地阐述了税务会计的基本理论及我国现行税制下的主要税种应纳税额的计算、纳税申报及会计处理方法。全书共10章，教学内容编排合理，清晰明了，循序渐进。为方便学生学习，每章附有学习目标、小结、思考题和练习题，注重培养学生的实际动手能力，提高其学习的积极性和主动性。同时，每章中随机插入小资料，章后附有知识拓展阅读，以扩大学生的知识面，提高其学习兴趣。
《税务会计实务（第2版）/华信经管创优系列.会计》可供财经类相关专业的本科及高职院校教学使用，也适合企业的财会人员及财政、税务、审计等部门的专业人员业务学习使用。

Catalogue

第1章纳税基础知识
1.1 税收概述
1.1.1 税收的概念及特征
1.1.2 税收的职能
1.2 税收分类与我国税法体系
1.2.1 我国现行的税法体系
1.2.2 税收分类
1.3 税收的构成要素
1.4 纳税人的权利义务
1.4.1 纳税人的权利
1.4.2 纳税人的义务
1.4.3 纳税人承担法律责任的主要内容
1.5 企业纳税的一般程序
1.5.1 税务登记
1.5.2 纳税申报
1.5.3 税款征收
1.5.4 税务检查
本章小结
思考题
习题1
知识拓展阅读
第2章税务会计概述
2.1 税务会计的概念和模式
2.1.1 税务会计的概念
2.1.2 税务会计的特点
2.1.3 税务会计与财务会计的关系
2.1.4 税务会计模式
2.2 税务会计基本理论
本章小结
思考题
习题2
知识拓展阅读
第3章增值税会计
3.1 税务会计的概念和模式
3.1.1 税务会计的概念
3.1.2 增值税的纳税人
3.1.3 增值税的征收范围
3.1.4 增值税税率或征收率
3.1.5 增值税的优惠政策
3.1.6 增值税专用发票的使用管理
3.2 增值税的计算与申报
3.2.1 一般纳税人增值税的计算
3.2.2 小规模纳税人增值税的计算
3.2.3 进口货物应纳增值税额的计算
3.2.4 增值税的纳税申报
3.3 一般纳税人增值税的会计处理
3.3.1 一般纳税人增值税的会计账户、报表设置
3.3.2 一般纳税人增值税销项税额的会计处理方法
3.3.3 一般纳税人增值税进项税额的会计处理方法
3.3.4 减免增值税的会计处理
3.3.5 一般纳税人结转及缴纳增值税的会计处理
3.4 小规模纳税人增值税的会计处理
本章小结
思考题
习题3
知识拓展阅读
第4章消费税会计
4.1 消费税概述
4.1.1 消费税的概念及特点
4.1.2 纳税义务人
4.1.3 消费税的征税范围、税目与税率
4.1.4 消费税的纳税环节
4.2 消费税的计算与申报
4.2.1 从价定率计征方法下应纳消费税的计算
4.2.2 从量定额计征方法下应纳消费税的计算
4.2.3 复合计征方法下应纳消费税的计算
4.2.4 用外购或委托加工的应税消费品、连续生产税消费品应纳消费税的计算
4.2.5 消费税的申报与缴纳
4.3 消费税的会计处理
4.3.1 会计科目的设置
4.3.2 消费税账务处理方法
本章小结
思考题
习题4
知识拓展阅读
第5章出口货物退（免）税会计
5.1 出口货物退（免）税概述
5.1.1 出口货物退（免）税基本政策
5.1.2 出口货物和劳动增值税退（免）税政策
5.1.3 出口货物和劳务增值税免税政策
5.1.4 出口货物增值税征税政策
5.2 出口货物退（免）税的计算与申报
5.2.1 出口货物增值税的计算
5.2.2 出口货物应退消费税的计算
5.2.3 出口退（免）税的申报
5.3 出口退（免）税的会计核算
5.3.1 生产性企业实行"免、抵、退"办法的账务处理
5.3.2 外贸企业出口货物退免增值税的核算
5.3.3 出口应税消费品的会计处理
本章小结
思考题
习题5
知识拓展阅读
第6章营业税会计
6.1 营业税概述
6.1.1 营业税的概念及特点
6.1.2 纳税义务人和扣税义务人
6.1.3 营业税的征税范围
6.1.4 税目与税率
6.1.5 税收优惠
6.2 营业税的计算与申报
6.2.1 营业税的计税依据
6.2.2 应纳营业税的计算
6.2.3 营业税的申报
6.3 营业税的会计处理
6.3.1 会计科目的设置与运用
6.3.2 营业税的会计处理
本章小结
思考题
习题6
知识拓展阅读
第7章企业所得税会计
7.1 企业所得税概述
7.1.1 企业所得税的概念及特点
7.1.2 纳税义务人
7.1.3 征税对象
7.1.4 税目与税率
7.1.5 税收优惠
7.2 企业所得税的计算与申报
7.2.1 居民企业应纳税所得额的计算
7.2.2 非居民企业应纳税所得额的计算
7.2.3 企业所得税应纳税额的计算
7.2.4 企业所得税的申报
7.3 所得税的会计处理
7.3.1 资产负债表债务法的概念
7.3.2 资产、负债的计税基础
7.3.3 暂时性差异
7.3.4 递延所得税负债与递延所得税资产
7.3.5 所得税费用
7.3.6 特殊情况下的会计处理
本章小结
思考题
习题7
知识拓展阅读
第8章个人所得税会计
8.1 个人所得税概述
8.1.1 个人所得税的概念及特点
8.1.2 个人所得税的纳税义务人
8.1.3 个人所得税的征税对象
8.1.4 税率
8.1.5 税收优惠
8.2 个人所得税的计算和申报
8.2.1 个人所得税计税依据的确定
8.2.2 个人所得税的计算
8.2.3 个人所得税的纳税申报
8.3 个人所得税的会计处理
8.3.1 企业代扣代缴个人所得税的核算
8.3.2 个体工商户生产、经营所得，应纳所得税的会计处理
8.3.3 企业为员工负担个人所得税税款的会计处理
8.3.4 代扣代缴手续费的会计处理
本章小结
思考题
习题8
知识拓展阅读
第9章流转环节其他税种会计
9.1 城市维护建设税和教育费附加会计
9.1.1 城市维护建设税概述
9.1.2 教育费附加和地方教育费附加概述
9.1.3 城市维护建设税和教育费附加的会计处理
9.2 关税会计
9.2.1 关税概述
9.2.2 关税的计算
9.2.3 关税的会计处理
9.3 资源税会计
9.3.1 资源税概述
9.3.2 资源税的计算
9.3.3 资源税的会计处理
9.4 土地增值税会计
9.4.1 土地增值税概述
9.4.2 土地增值税应纳税额的计算
9.4.3 土地增值税的会计处理
本章小结
思考题
习题9
知识拓展阅读
第10章财产税和行为税会计
10.1 房产税会计
10.1.1 房产税概述
10.1.2 房产税的会计处理
10.2 车船税会计
10.2.1 车船税概述
10.2.2 车船税的会计处理
10.3 契税会计
10.3.1 契税概述
10.3.2 契税的会计处理
10.4 城镇土地使用税和耕地占用税会计
10.4.1 城镇土地使用税
10.4.2 耕地占用税会计
10.5 印花税
10.5.1 印花税概述
10.5.2 印花税的会计处理
10.6 车辆购置税
10.6.1 车辆购置税概述
10.6.2 车辆购置税的会计处理
本章小结
思考题
习题10
知识拓展阅读
参考文献

Introduction

第2版前言
税务会计是现代企业会计的一个重要组成部分，是将会计的基本理论、基本方法与企业纳税活动相结合而形成的一门新兴学科，是融税收法规和会计核算于一体的专业会计学。税务会计已逐渐成为高等院校财税、会计学等专业的主干课程之一。
本书根据2013年最新的企业会计准则和税收法规，结合高等院校培养应用型人才的目标，全面、系统地阐述税务会计的基本理论，详尽地介绍我国现行税制下的主要税种应纳税额的计算、纳税申报及会计处理方法。
本书共10章：第1章主要介绍税收的基础知识和企业纳税的基本程序；第2章重点阐述税务会计的基本理论和基本方法；第3～10章从基本法规、应纳税额的计算、纳税申报及会计核算4方面，对我国现行的各主要税种会计操作实务进行全面、系统的阐述。
本书的编写吸收了以往优秀税务会计教材的精华，具有以下特点。
（1）内容与形式新颖。本书的内容与最新颁布的企业会计准则、新税法及其实施细则相吻合，有助于学生掌握会计、税务等方面法律法规的最新变化。同时，形式上较新颖，教材的各章中随机加入小知识、小案例等，增加教材的趣味性。
（2）教学内容编排合理。本书从税收的基本知识、税务会计的基本理论入手，阐述了流转税、所得税及其他税种的基本知识和会计处理方法，清晰明了、循序渐进、条理性强。
（3）为方便学生的学习，每章都附有学习目标、小结、各种思考题和练习题，注重培养学生的实际动手能力，提高其学习的积极性和主动性。同时，每章后附有知识拓展阅读，以扩大学生的知识面，提高其学习兴趣。
（4）为方便教师的教学以及学生的自学，本书附有配套的电子课件，概括了教材的主要内容，起到提纲挈领的作用，对于提升教学质量和学习效果有一定的帮助。
本书可供财经类相关专业的本科及高职院校教学使用，也适合企业的财会人员及财政、税务、审计等部门的专业人员学习使用。
本书是作者在多年教学讲稿的基础上，经过修改、完善而成的。在写作过程中，作者参阅了大量的专著、教材和网络资源，在此，谨向所有参考文献中提到的作者表示诚挚的感谢。电子工业出版社为本书的出版提供了积极的帮助，在此一并致以谢意。
需要说明的是，本书中所有例题及习题中涉及的企业、单位和个人名称完全是虚构的，如有雷同，纯属巧合。
由于作者水平有限，加上我国税制及企业会计准则正处于不断改革和完善中，书中难免存在不足之处，恳请各位专家、同行和读者不吝指正。
作者

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

Scan to Share

Add to favorites

{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}

Clip coupons

Quantity

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

Sold by JD@CHINA

Ship to

Free shipping over 69

Genuine guarantee

View details

Region

Added to Cart

Keep Shopping

More to Consider

Coupons

Clip Clipped Over

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

Free Shipping over $49

Easy Returns

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;

Return Policy

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

Sold by JD@CHINA

Fulfilled by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

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

Yami-China FC

Service Guarantee

Cross-store Free Shipping over $69

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

Download the Yami App

Feedback

Back Top

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

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

Write a review

{{i}} star

{{i}} stars

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

{{ showTranslate(comment) }}Show Less

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

Show Original

Show All

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

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

{{ showTranslate(comment) }}Show Less

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

Show Original

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~

Load more reviews

Review

{{ showTranslate(commentDetails) }}Show Less

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

Show Original

Show All

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

Please write at least one word

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