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中国税网2016年度汇算清缴指导手册:答疑精选+操作指南(套装共2册)

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中国税网2016年度汇算清缴指导手册:答疑精选+操作指南(套装共2册)

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《税收新政与企业所得税汇算清缴操作指南》

《税收新政与企业所得税汇算清缴操作指南》作者——国家税务总局主管、中国税务报社主办的税务专业门户网站——中国税网组织编写。

《税收新政与企业所得税汇算清缴操作指南》依据——根据国家税务总局2014年11月3日下发的《企业所得税年度纳税申报表(A类,2014年版)》和2015年度新下发的企业所得税汇算清缴相关政策。

《税收新政与企业所得税汇算清缴操作指南》内容——企业所得税汇算清缴概述、查账征收企业年度纳税申报表、核定征收企业2015年版新年度纳税申报表、居民企业清算所得税纳税申报表的填报、居民企业年度纳税申报综合性安全分析及填报实务。

《税收新政与企业所得税汇算清缴操作指南》特点——为方便读者进行新申报表填报,书中还以二维码形式附赠了《2015年企业所得税汇算清缴法规汇编》电子书,读者可扫码下载。


《税收新政与企业所得税汇算清缴答疑精选》

★收录具有代表性的问答——中国税网及《每日税讯》微信公众号2015年度回复会员的咨询或提问精选+国家税务总局和省级税务部门回复纳税人的咨询或提问精选。

★囊括所得税方方面面——以企业所得税法立法体系分类,共分为:收入类、扣除类、资产的税务处理、税收优惠政策、弥补亏损、特殊事项处理、征收管理七大部分。

★准确性与实效性并重——每一个问题的解答都有“据”可循,是企事业单位办税人员、税务经理的手头必备指南。

★指导企业填报新申报表——随书附赠《2015年企业所得税汇算清缴法规汇编》电子书,扫码即可下载。

Content Description

《税收新政与企业所得税汇算清缴操作指南》

《税收新政与企业所得税汇算清缴操作指南》由中国税网组织国家税务主管部门专家根据2015年企业所得税汇算清缴新政策和企业所得税年度申报表编写,全书35万字。该书根据新企业所得税年度纳税申报表(A类)38个总分表序列,按报表结构就报表填报和逻辑关系分别给予了解读和示例说明,并重点结合2015年新出台的企业所得税政策规范类文件,从会计处理角度就一些报表填报难点给予了重点解析,是税务机关工作人员和各类企业财务人员掌握新纳税申报表必备的学习资料和培训教材。


《税收新政与企业所得税汇算清缴答疑精选》

《税收新政与企业所得税汇算清缴答疑精选》是《税收新政与企业所得税汇算清缴操作指南》的配套用书,书中收录了402个2015年度企业提问频率较高的企业所得税汇算清缴问题答疑,这些答疑主要来自于中国税网会员提问及国家税务总局等部分省级税务机关回答纳税人的提问,由中国税网编辑整理审核后成书,本书后还附赠了《中国税网企业所得税汇算清缴法规汇编(2016年版)》电子书。

Author Description

中国税网,是国家税务总局主管,中国税务报社主办一家税务专业门户网站。

《每日税讯》是中国税网向会员及网友发送的原创电子税务杂志,分为微信版(每日发送)、手机版(每周发送)、邮件版(每日发送)、客户端版(每日更新)四个版本。

Catalogue

《税收新政与企业所得税汇算清缴操作指南》
第一章 企业所得税汇算清缴概述
第二章 查账征收企业的年度纳税申报表
第三章 核定征收企业2015年版新年度纳税申报表
第四章 居民企业清算所得税纳税申报表的填报
第五章 居民企业年度纳税申报综合性案例分析及填报实务

《税收新政与企业所得税汇算清缴答疑精选》
第一章 企业所得税汇算清缴概述
第二章 查账征收企业的年度纳税申报表
第三章 核定征收企业2015年版新年度纳税申报表
第一节 企业所得税年度纳税申报表(B类)的填报
第二节 核定征收企业年度纳税申报需要关注的问题
第四章 居民企业清算所得税纳税申报表的填报
第五章 居民企业年度纳税申报综合性案例分析及填报实务

Book Abstract

企业所得税是指对中华人民共和国境内的企业(居民企业及非居民企业)和其他取得收入的组织以其生产经营所得为课税对象所征收的一种所得税。

《企业所得税法》规定:企业所得税的应纳税所得为企业每一纳税年度的收入总额减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额;企业按纳税年度计算应纳税所得;分月或者分季预缴,年终汇算清缴。

企业所得税是按每一个纳税年度计算应纳税所得额,其实质上是一个年度征收的税种。理论上,只有一个纳税年度终了后一段时间内才能准确核算出全年的应纳税所得。为保证税收收入及时均衡入库,促进财政预算收支平衡;同时方便纳税人合理安排资金,避免一次性大额缴税影响纳税人的资金周转,税法规定了按月或按季预缴的政策,并于年度终了后5个月内办理年度汇算清缴。

汇算清缴就是指纳税人在纳税年度终了后规定时期内,依照税收法律、法规、规章及其他有关企业所得税的规定,自行计算全年应纳税所得额和应纳所得税额,根据月度或季度预缴的所得税数额,确定该年度应补或者应退税额,并填写年度企业所得税纳税申报表,向主管税务机关办理年度企业所得税纳税申报、提供税务机关要求提供的有关资料、结清全年企业所得税税款的行为。

年度汇算清缴综合反映了纳税人在一个纳税年度中的整体情况,其唯一的载体就是企业所得税年度纳税申报表。因此,年度纳税申报表集中反映了纳税人全年的损益核算及涉及的所有政策。本书以年度汇算清缴为主体,同时兼顾相关联的企业预缴及清算的纳税申报管理,运用纳税申报表的框架结构梳理税收政策。

……

Introduction

为使税务干部和纳税人更好地理解和执行《中华人民共和国企业所得税法》及其相关配套过渡政策和法规,准确完成企业所得税纳税申报和年度汇算清缴工作,中国税网于2010年组织参与《中华人民共和国企业所得税法》立法工作的有关专家学者编写了《企业所得税汇算清缴操作指南》一书,之后根据每年企业所得税政策调整进行不断的补充和修订后陆续出版。本书为2016年度最新版,书名为《税收新政与企业所得税汇算清缴操作指南》。

根据2015年财政部、国家税务总局新出台的企业所得税汇算清缴相关政策,结合国家税务总局2014年下发的《企业所得税年度纳税申报表》(A类,2014年版)填报要求,本书重点就2014年版纳税申报表和2015年度政策调整的填报变化进行了示例解读,突出和强化了汇算清缴政策的实用性和操作性。

本书的主要变化为:

一是增加了2015年度新版的预缴申报表、新金融企业政策、新税收优惠政策等2015年度新政策的内容及纳税申报的实务操作;

二是增加了“《全国县级税务机关纳税服务规范》对汇算清缴重点征管事项的纳税处理规范”的内容;

三是取消了2015年版“营改增对企业所得税汇算清缴的影响”相关内容,改为“居民企业年度纳税申报综合性案例分析及填报实务”内容。

上述修订使得本书的结构更加紧凑,实操性更强。作为本书的配套用书,中国税网还组织编写了《税收新政与企业所得税汇算清缴答疑精选》一书,作为本书的配套出版物同步出版。

随着税收政策的调整和企业所得税纳税申报要求的变化,现行企业所得税纳税申报表仍然存在个别行次和填报说明不够规范、科学之处,我们将根据有关税收政策调整情况,再版时及时修订。限于时间和水平所限,对书中存在的不足和疏漏之处,敬请广大读者批评指正,意见和建议发送邮箱。

中国税网

2015年12月

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