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Jingdong book

21世纪高职高专规划教材:税收实务

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《税收实务》力求探索新教材结构,在编写手法上采用“任务驱动法”,注重实践能力的培养,增强教学过程的实践性、开放性和职业性,融“教、学、做”为一体,把教材、教法有机结合,具有较强的可操作性。本教材从创作思想、体例设计、结构和内容等方面都体现了高职教育以能力为本位、以够用为度、以实用为目的的教材特色,内容上理论与实践紧密结合,形式上图文并茂,既能激发学生的学习兴趣,又能培养学生的实践能力、创新能力。本教材在编写过程中,安排了大量的图表、案例及分析,让学生边做边学,在做中学会增值税、消费税等重点税种应纳税额的计算及其纳税申报方法。 本教材共有十二个项目,分别是税收导航、增值税、消费税、营业税、资源税类、城建税、关税、财产税、行为税、企业所得税、个人所得税、涉税办理等。
Catalogue

项目一 税收导航
任务一 认识税收
任务二 解析税收要素
任务三 概览税收分类与我国现行税收体系

项目二 增值税
任务一 认识增值税
任务二 增值税销项税额的确定
任务三 增值税进项税额的确定
任务四 增值税应纳税额的计算
任务五 出口货物退(免)税
任务六 增值税纳税申报
任务七 增值税专用发票的使用和管理

项目三 消费税
任务一 认识消费税
任务二 消费税应纳税额的确定
任务三 消费税纳税申报

项目四 营业税
任务一 认识营业税
任务二 营业税应纳税额的确定
任务三 营业税纳税申报

项目五 城市维护建设税及教育费附加
任务一 城市维护建设税应纳税额的确定
任务二 教育费附加应纳税额的确定
任务三 城建税、教育费附加纳税申报

项目六 资源税
任务一 认识资源税
任务二 资源税纳税申报

项目七 关税
任务一 认识关税
任务二 关税应纳税额的确定

项目八 财产税
任务一 房产税纳税申报
任务二 契税纳税申报
任务三 城镇土地使用税纳税申报
任务四 土地增值税纳税申报
任务五 车船税应纳税额的确定
任务六 车船税纳税申报

项目九 行为税
任务一 印花税应纳税额的确定
任务二 印花税纳税申报
任务三 车辆购置税纳税申报
任务四 耕地占用税纳税申报

项目十 企业所得税
任务一 认识企业所得税
任务二 应纳税所得额的确定
任务三 应纳企业所得税额的计算
任务四 企业所得税纳税申报

项目十一 个人所得税
任务一 认识个人所得税
任务二 个人所得税应纳税额的确定
任务三 个人所得税纳税申报

项目十二 涉税办理
任务一 税务登记
任务二 纳税申报
任务三 税务检查
任务四 减免税申请
任务五 法律责任
岗位训练参考答案
参考文献
Book Abstract

任务四 土地增值税纳税申报
一、任务分析
土地增值税是对转让中华人民共和国国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人,就其转让房地产所取得的增值额征收的一种税。本次学习任务主要是了解“什么是土地增值税”,认识我国土地增值税的开征特点及征税范围;培养学习者对生产经营活动中土地增值税应税行为进行熟练分析的能力,即明确“哪些行为活动发生应该缴纳土地增值税,哪些行为不需要缴纳土地增值税”。
二、相关理论知识
(一)什么是土地增值税
土地增值税是对转让中华人民共和国国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人,就其转让房地产所取得的增值额征收的一种税。
土地增值税的典型特点是,土地增值税在主营业务税金及附加核算,在计算企业所得税前扣除;应纳税额计算采用超率累进税率。
我国开征土地增值税的主要目的是进一步改革和完善税制,增强国家对房地产开发和房地产市场调控力度的客观需要;抑制炒买炒卖土地投机获取暴利的行为;规范国家参与土地增值收益的分配方式,增加国家财政收入。
(二)土地增值税的基本内容
1.纳税义务人。
土地增值税的纳税义务人为转让国有土地使用权、地上建筑物及其附着物(以下简称转让房地产)并取得收入的单位和个人。单位包括各类企业、事业单位、国家机关和社会团体及其他组织;个人包括个体经营者。
概括起来,《土地增值税暂行条例》对纳税人的规定主要有以下四个特点:
(1)不论法人与自然人。即不论是企业、事业单位、国家机关、社会团体及其他组织,还是个人,只要有偿转让房地产,都是土地增值税的纳税人。
(2)不论经济性质。即不论是全民所有制企业、集体企业、私营企业、个体经营者,还是联营企业、合资企业、合作企业、外商独资企业等,只要有偿转让房地产,都是土地增值税的纳税人。
Introduction

高等职业教育是我国高等教育的重要组成部分,其办学目标是为地方经济建设培养技术应用型人才,因此,要求其专业教育教学的全过程都要尽可能实现与未来专业岗位需求的零距离,突出岗位技能实训,重视专业技术应用。贯彻《国家教育事业发展“十一五”规划纲要》,依据《教育部关于全面提高高等职业技术教育教学质量的若干意见》,遵循高职教学理论“必需、够用”原则,突出实践能力培养,我们组织编写了本教材。
在高职高专经济类专业基础课程中,《税收实务》是一门实务性较强的课程。因此,本教材力求探索新教材结构,在编写手法上采用“任务驱动法”,注重实践能力的培养,增强教学过程的实践性、开放性和职业性,融“教、学、做”为一体,把教材、教法有机结合,具有较强的可操作性。本教材从创作思想、体例设计、结构和内容等方面都体现了高职教育以能力为本位、以够用为度、以实用为目的的教材特色,内容上理论与实践紧密结合,形式上图文并茂,既能激发学生的学习兴趣,又能培养学生的实践能力、创新能力。本教材在编写过程中,安排了大量的图表、案例及分析,让学生边做边学,在做中学会增值税、消费税等重点税种应纳税额的计算及其纳税申报方法。
本教材共有十二个项目,分别是税收导航、增值税、消费税、营业税、资源税类、城建税、关税、财产税、行为税、企业所得税、个人所得税、涉税办理等。本教材内容丰富,结构清晰,易学易懂,便于操作,适用范围广,是专业教学、报考注册税务师或注册会计师的理想用书。
参编人员均为会计专业的双师型骨干教师,具有多年的专业教学经验和丰富的企业实践经历。其中娄玉花任主编,范忠廷、王成艳编写项目一,娄玉花编写项目二,张格杨编写项目三和项目四,暴瑞新编写项目五和项目六,王琳琳编写项目七,吕洪果编写项目八,张蕾编写项目九和项目八的车船税,孙金龙、暴瑞新编写项目十,孙金龙、娄玉花编写项目十一,王树娟编写项目十二。娄玉花和王树娟负责全书的整体结构设计,全书由娄玉花和张格杨最终修改定稿。
在编写过程中,我们参考和引用了许多专家、学者的著作、教材和资料,在此深表感谢!

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