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Jingdong book

税务会计（第2版）

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Jingdong book

税务会计（第2版）

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《税务会计（第2版）》按流转税（消费税、增值税、营业税和关税）、所得税（企业所得税和个人所得税）、行为税（土地增值税、印花税、城市维护建设税）、财产税（房产税、契税、车辆购置税、车船税）和资源税的顺序，分14章对15个税种进行了研究，每章包括税制的基本内容、税收优惠、税额计算、纳税申报和会计处理等部分。
《税务会计（第2版）》可作为高等院校会计学专业、财务管理专业本专科生的教材，也可作为其他专业本专科生、研究生参考用书，还可以作为会计实务工作者的参考用书。
Content Description

《税务会计（第2版）》立足于我国税法和财务会计的相关法规和准则，结合实务中对税收、会计和计算机信息系统的交叉要求，对税务会计的基本理论、方法、问题和处理手段进行了详细阐述，按照流转税、所得税、行为目的税、财产税和资源税等顺序分14章对15个税种分别阐明其基本税制内容、税收优惠、税收计算、纳税申报和会计处理，全面反映了最新会计准则对税务会计处理的影响，也体现了最新税收法规的变化，简明易懂，易于操作。
Catalogue

第一章 税务会计概述
第一节 税务会计及其特点
第二节 税收基本知识

第二章 消费税会计
第一节 消费税制度的基本内容
第二节 消费税的税收优惠
第三节 消费税应纳税额的计算
第四节 金银首饰消费税的规定
第五节 消费税的纳税申报
第六节 消费税的账务处理

第三章 营业税会计
第一节 营业税制度的基本内容
第二节 营业税的税收优惠
第三节 营业税应纳税额的计算
第四节 营业税的纳税申报
第五节 营业税的账务处理

第四章 增值税会计
第一节 增值税制度的基本内容
第二节 增值税的税收优惠
第三节 增值税应纳税额的计算
第四节 增值税的纳税申报
第五节 出口退（免）税
第六节 增值税的账务处理

第五章 关税会计
第一节 关税制度的基本内容
第二节 关税的税收优惠
第三节 关税应纳税额的计算
第四节 关税的纳税申报
第五节 关税的账务处理

第六章 企业所得税会计
第一节 企业所得税制度的基本内容
第二节 企业所得税的税收优惠
第三节 应纳税所得额的确定
第四节 企业重组的税务处理
第五节 资产的税务处理
第六节 企业所得税应纳税额的计算
第七节 特别纳税调整
第八节 企业所得税纳税管理与申报
第九节 企业所得税的账务处理

第七章 个人所得税会计
第一节 个人所得税制度的基本内容
第二节 个人所得税的税收优惠
第三节 个人所得税应纳税额的计算
第四节 个人所得税的纳税申报
第五节 个人所得税的账务处理

第八章 土地增值税会计
第一节 土地增值税制度的基本内容
第二节 土地增值税的税收优惠
第三节 土地增值税应纳税额的计算
第四节 土地增值税的纳税申报
第五节 土地增值税的账务处理

第九章 印花税会计
第一节 印花税制度的基本内容
第二节 印花税的税收优惠
第三节 印花税应纳税额的计算
第四节 印花税的纳税申报
第五节 印花税的账务处理

第十章 城市维护建设税会计
第一节 城市维护建设税制度的基本内容
第二节 城市维护建设税的税收优惠
第三节 城市维护建设税应纳税额的计算
第四节 城市维护建设税的纳税申报
第五节 城市维护建设税的账务处理

第十一章 房产税会计
第一节 房产税制度的基本内容
第二节 房产税的税收优惠
第三节 房产税应纳税额的计算
第四节 房产税的纳税申报
第五节 房产税的账务处理

第十二章 契税会计
第一节 契税制度的基本内容
第二节 契税的税收优惠
第三节 契税应纳税额的计算
第四节 契税的纳税申报
第五节 契税的账务处理

第十三章 车辆购置税和车船税会计
第一节 车辆购置税会计
第二节 车船税会计

第十四章 资源税会计
第一节 资源税制度的基本内容
第二节 资源税的税收优惠
第三节 资源税应纳税额的计算
第四节 资源税的纳税申报
第五节 资源税的账务处理
参考文献
Book Abstract

二、税务会计与财务会计的比较
税务会计虽与财务会计存在着紧密联系，但又有区别，表现为如下几个方面：
（一）目的不同
税务会计以税收法律制度为准绳，一方面是为国家征税服务，另一方面也为企业税收筹划服务。财务会计的目的在于：
（1）满足国家宏观经济管理的需要；
（2）满足企业内部管理的需要；
（3）满足有关方面了解企业财务状况及经营成果的需要。
（二）核算基础不同
税法与会计准则的主要差别在于收益实现的时间和费用的可扣减性。税收制度是收付实现制和权责发生制的结合。会计准则在进行收益确定和费用配比时采用的是权责发生制原则。
（三）处理依据不同
税务会计以税收法规为依据，对财务会计的数据需作必要的调整。财务会计以会计准则为处理依据。
（四）计算损益的程序不同
各国税收法规都明确规定了法定收入项目、允许扣除项目以及金额的确认原则和方法。企业按税法规定确定两者的金额后，其差额即为应纳税所得额。财务会计以会计准则的规定确认收入和费用，进而计算利润总额。当财务会计的核算结果与税务会计不一致时，税务会计要在利润总额的基础上进行纳税调整，使之符合税法的要求。
（五）核算范围
税务会计按税法规定的要求，仅对涉税经济业务进行核算，反映的是纳税人履行纳税义务的状况。财务会计则要对每一笔经济业务进行记录，反映整个企业的财务状况、经营成果和资金流转情况。
Introduction

税务会计是指以国家税法为准绳，借助于财务会计规范、确认计量与财务报告的理论与方法，对纳税活动进行计量、确认、报告的一门会计分支学科。它是一门涉及税收学、会计学和计算机信息系统等多学科相关知识的一门边缘学科。随着会计准则的重大变革，对税务会计进行研究和更新就显得非常迫切。2006年史无前例的会计准则体系的改革对会计实务产生了深远影响，从会计确认、计量到会计报告都发生了巨大变化，同时也加大了税务会计与财务会计的差异。正是为了反映这种变化，复旦大学出版社2007年出版了《税务会计》（主编：王峰娟）一书。由于特色鲜明和紧跟制度法规变化，这本书获得了读者的认可。
自2007年以来，部分税收法规进行了重大修改，比如增值税、消费税，会计准则也在不断完善。为了体现这些变化，并考虑到教学与自学的需要，本书在原书的基础上进行了全面修订。
本书的特色在于：
1.全面反映了新准则体系对税务会计处理的影响，按新会计业务和新会计科目体系进行会计处理。
2.紧扣我国税收法规的最新改革动向，全面反映了税收法规的最新变化，如消费税、增值税、土地增值税、车船使用税等。
3.在内容上将税收优惠政策专门作为一节进行写作，以便于读者更好地把握政策，通过税收优惠进行合理避税与节税。
4.每章后增加了“法规链接”，以方便读者在众多法规中找到需要查阅的法规。
本书按流转税（消费税、增值税、营业税和关税）、所得税（企业所得税和个人所得税）、行为税（土地增值税、印花税、城市维护建设税）、财产税（房产税、契税、车辆购置税、车船税）和资源税的顺序，分14章对15个税种进行了研究，每章包括税制的基本内容、税收优惠、税额计算、纳税申报和会计处理等部分。

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