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Jingdong book

21世纪高职高专经济管理类专业立体化精品教材:企业纳税实务

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21世纪高职高专经济管理类专业立体化精品教材:企业纳税实务

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《企业纳税实务》由具有丰富课堂教学经验和实践经验的教师编写,注重实训与技能操作,并配备练习题、课程PPT,是适合高职院校学生的具有针对性、立体化、特色性和示范性的精品教材。
Content Description

《企业纳税实务》共分三个部分:第一部分为企业背景介绍,主要介绍《企业纳税实务》所有任务的提供者“苏州瑞德集团”的基本情况;第二部分包括模块一至模块八,主要通过不同税种,阐述苏州瑞德集团所涉及不同行业业务中的实际任务及任务解决的过程;第三部分为第九模块,主要介绍税收筹划的基本原理和基本方法,它是企业纳税实务的外延内容,也是企业纳税实务的有机组成部分。
Catalogue

前言/1
开篇/1
项目一:税收的基本知识/1
企业背景介绍/7
模块一 企业税务准备/11
项目一:税务登记/11
项目二:发票管理/15
项目三:账簿管理/18

模块二 增值税涉税业务/22
项目一:纳税人身份的申请及认定/22
项目二:一般纳税人应纳税额的计算/26
项目三:特殊经营行为的税务处理/35
项目四:出口货物退(免)税/39
项目五:增值税专用发票的使用及管理/44
项目六:增值税会计处理/47
项目七:征收管理/54

模块三 消费税涉税业务/59
项目一:消费税的几个误区/59
项目二:消费税的计算/64
项目三:已纳消费税的扣除/70
项目四:出口应税消费品退(免)税/74
项目五:消费税的会计处理/77
项目六:征收管理/83

模块四 营业税涉税业务/87
项目一:营业税纳税义务人与扣缴义务人/87
项目二:房地产建筑行业营业税涉税业务处理/90
项目三:服务行业营业税涉税业务处理/97
项目四:金融保险行业营业税涉税业务处理/102
项目五:其他行业营业税涉税业务处理/105
项目六:营业税的税收优惠政策/109
项目七:征收管理/116

模块五 企业所得税涉税业务/121
项目一:企业所得税纳税人身份的确定/121
项目二:企业所得税应税收入的确定/125
项目三:企业所得税有关扣除项目的确定/128
项目四:企业相关资产的税务处理/136
项目五:企业所得税税收优惠政策/141
项目六:企业所得税涉税业务会计处理/146
项目七:税款的申报缴纳/163

模块六 个人所得税涉税业务/169
项目一:个人所得税纳税义务人身份确认/169
项目二:工资、薪金所得的税务处理/172
项目三:劳务及稿酬所得的税务处理/178
项目四:财产运作性所得的税务处理/184
项目五:个体经营陛所得的税务处理/192
项目六:个人所得税的税收优惠政策/198
项目七:征收管理/202

模块七 财产税类涉税业务/206
项目一:房产税涉税业务处理/206
项目二:契税涉税业务处理/210
项目三:车船税涉税业务处理/214
项目四:土地增值税涉税业务处理/217

模块八 行为税类涉税业务/226
项目一:印花税涉税业务处理/226
项目二:城市维护建设税涉税业务处理/233
项目三:城镇土地使用税涉税业务处理/237

模块九 纳税筹划/242
项目一:纳税筹划优惠平台技术/242
项目二:纳税筹划价格平台技术/246
项目三:纳税筹划漏洞平台技术/251
项目四:纳税筹划空白平台技术/255
项目五:纳税筹划弹性平台技术/260
项目六:纳税筹划规避平台技术/263
Book Abstract

三、税法的分类
税法体系中按各税法的征税对象、权限划分、适用范围的不同,可分为不同类型的税法。
(一)按照税法征收对象不同分类
按照税法征收对象的不同,可分为4种:
1.对流转额课税的税法。主要包括增值税、营业税、消费税、关税等。这类税法的特点是与商品生产、流通、消费有密切联系。对什么商品征税,税率多高,对商品经济活动都有直接的影响。易于发挥对经济的宏观调控作用。
2.对所得额课税的税法。主要包括企业所得税、个人所得税等。其特点是可以直接调节纳税人收入,发挥其公平税负、调整分配关系的作用。
3.对财产、行为课税的税法。主要是对财产的价值或某种行为课税,包括房产税、印花税等。
4.对自然资源课税的税法。主要是为保护和合理使用国家自然资源而课征的税。我国现行的资源税、城镇土地使用税等税种均属于资源课税的范畴。
(二)按照主权国家行使税收管辖权不同分类
按照主权国家行使税收管辖权的不同,可分为国内税法、国际税法、外国税法等。
国内税法一般是按照属人或属地原则,规定一个国家的内部税收制度。国际税法是指国家间形成的税收制度,主要包括双边或多边国家间的税收协定、条约和国际惯例等。外国税法是指外国各个国家制定的税收制度。
Introduction

教材是教师讲授理论的基本依据,是学生学习知识的基本材料。教材之于教学,无异于工具之于生产劳动。“工欲善其事,必先利其器”,一本好的教材无论对于教师的教学还是学生的学习都有着至关重要的作用。综观以往的一般教材,翻开第一页就能马上见到该领域的知识,但这种编写的方法或体系会造成学习者掌握相关知识后却不知如何与实践工作相结合,如何将理论与实践相结合,我们希望编写并提供一本能将专业实践和专业理论相结合,把专业教材变成专业实践的说明书,使学习者在看见教材时就仿佛看见了工作实践的场景。鉴于此,我们尝试引入“项目一任务引导式”的教材编写模式,将课程知识按工作实践划分若干个场景或模块,每个模块由若干个实践项目组成。在讲解每一个实践项目时,通过实践任务的导入,让学习者在学习的开始,就知道需要干什么,做什么。接着通过“任务分析”,让学习者知道要解决该任务,应该具备哪些知识点和专业技能,让学习者明白他应该学习什么。之后通过“相关知识”向学生提供解决该任务应掌握的知识和技能的详细内容。而与任务关联不大,但相对重要的关联知识则通过“知识链接”提供给学习者。然后,再通过“任务实施”,由学习者运用学习得到的专业知识和专业技能完成每一个项目提出的任务要求。最后,编者还通过“课后练习”让学习者再一次巩固和运用学到的知识和技能。归纳起来,“项目一任务引导式”的教材编写模式就是由“项目一任务描述一任务分析一相关知识(知识链接)一任务实施一课后练习”组成的因果链式模式。
本教材共分三个部分:第一部分为企业背景介绍,主要介绍本教材所有任务的提供者“苏州瑞德集团”的基本情况;第二部分包括模块一至模块八,主要通过不同税种,阐述苏州瑞德集团所涉及不同行业业务中的实际任务及任务解决的过程;第三部分为第九模块,主要介绍税收筹划的基本原理和基本方法,它是企业纳税实务的外延内容,也是企业纳税实务的有机组成部分。

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