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Jingdong book

营业税改征增值税政策讲解与案例分析(修订版·2015)

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营业税改征增值税政策讲解与案例分析(修订版·2015)

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■ 最新营改增政策的诠释和应用
■ 贴近实际的案例帮你降低税收成本和风险
■ 权威税收专家最新力作
Content Description

营业税改征增值税政策讲解与案例分析(修订版·2015)》分析了营业税与增值税的税负和价内税与价外税的差异;营业税改征增值税试点改革总体框架,介绍了试点改革的相关政策和应纳税额的计算方法;营业税改征增值税的实务处理,列举了增值税进项税额、销项税额、上缴税额和出口退税的计算及其会计处理方法;营业税改征增值税的征收管理。
Catalogue

1概述
1.1营业税改征增值税的主要情况
1.2增值税发展历程
2纳税人和扣缴义务人
2.1纳税人
2.2一般纳税人
2.4扣缴义务人
3征收范围
3.1征税范围概述
3.2营业税改征增值税后征税范围的具体规定
3.3征税范围中的特殊概念
4税率与征收率
4.1增值税税率
4.2增值税征收率
4.3混业经营税率的确定
4.4兼营行为税率和销售额的确定
5应纳税额的计算
5.1一般计税方法
5.2简易计税方法
5.3营业税改征增值税后政策衔接
6销项税额和进项税额的管理
6.1销项税额的确定
6.2进项税额的确定
7应税服务退(免)税
7.1零税率和免税
7.2零税率与免税的具体范围
7.3退(免)税计算方法
7.4退(免)税资格认定
7.5退(免)税申报程序
7.6征收管理
7.7出口退税的会计核算
8税收优惠
8.1增值税优惠政策概述
8.2直接免税项目
8.3即征即退项目
9征收管理
9.1纳税义务发生时间
9.2纳税地点
9.3纳税申报期限
9.4税款入库期限的规定
10增值税申报表
10.1小规模纳税人申报表
10.2一般纳税人申报表
11专用发票管理
11.1增值税专用发票管理
11.2货物运输业增值税专用发票
11.3税务机关代开增值税专用发票
12增值税会计核算
12.1会计科目设置
12.2一般纳税人的会计核算
12.3简易征收与小规模纳税人会计核算
Book Abstract

代理业,是指代委托人办理受托事项的业务,包括代购代销货物、代办进出口、介绍服务、其他代理服务。代办进出口,是指受托办理商品或劳务进出口的业务。
仓储业,是指利用仓库、货物或其他场所代客贮放、保管货物的业务。
3.2.7.2现行增值税应税服务范围注释
《应税服务范围注释》(财税(2013)106号):物流辅助服务,包括航空服务、港口码头服务、货运客运场站服务、打捞救助服务、货物运输代理服务、代理报关服务、仓储服务、装卸搬运服务和收派服务。
(1)打捞救助服务,是指提供船舶人员救助、船舶财产救助、水上救助和沉船沉物打捞服务的业务活动。
(2)港口码头服务,是指港务船舶调度服务、船舶通讯服务、航道管理服务、航道疏浚服务、灯塔管理服务、航标管理服务、船舶引航服务、理货服务、系解缆服务、停泊和移泊服务、海上船舶溢油清除服务、水上交通管理服务、船只专业清洗消毒检测服务和防止船只漏油服务等为船只提供服务的业务活动。
港口设施经营人收取的港口设施保安费按照“港口码头服务”征收增值税。
(3)航空服务,包括航空地面服务和通用航空服务。
航空地面服务,是指航空公司、飞机场、民航管理局、航站等向在我国境内航行或者在我国境内机场停留的境内外飞机或者其他飞行器提供的导航等劳务性地面服务的业务活动。包括旅客安全检查服务、停机坪管理服务、机场候机厅管理服务、飞机清洗消毒服务、空中飞行管理服务、飞机起降服务、飞行通讯服务、地面信号服务、飞机安全服务、飞机跑道管理服务、空中交通管理服务等。
通用航空服务,是指为专业工作提供飞行服务的业务活动,包括航空摄影、航空培训、航空测量、航空勘探、航空护林、航空吊挂播洒、航空降雨等。
……

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