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Jingdong book

税务其实很简单:新税法税收实务及纳税筹划300问

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《税务其实很简单:新税法税收实务及纳税筹划300问》新税法会计培训速成丛书
Content Description

《税务其实很简单:新税法税收实务及纳税筹划300问》以我国最新的税收法律为依据,剔除了陈旧过时的内容;以解决实际工作中经常遇到的税收问题为出发点,采用问答的形式,将税法相关知识、税收实务操作以及纳税筹划等内容一一罗列,便于你把握要点、重点,让你使用起来得心应手。
Author Description

高玉莲,毕业千江西财经大学,会计师,商业经济师,历任公司财务经理、财务总监等职。长年从事会计培训工作,具有丰富的工作实战经验,擅长于把理论变通为实操技巧。
Catalogue

第一章 税法基础知识
1.什么是税法?
2.税法与税收之间有什么关系?其特征又是什么?
3.税收的本质是什么?税收有哪些作用?
4.税收法律关系如何构成?
5.税收法律关系是如何产生、变更与消灭的?
6.税法的构成要素有哪些?
7.税法有哪几种分类?
8.我国现行税法体系的内容有哪些?
9.我国现行税率有哪些?;
10.什么是增值税?
11.增值税有哪些类型?其根本区别在哪里?
12.我国目前实行的是哪一种增值税类型?有何好处?
13.哪些是增值税的纳税义务人?
14.哪些是增值税的扣缴义务人?
15.小规模纳税人的认定标准是什么?
16.如何对小规模纳税人进行管理?
17.一般纳税人的认定标准是什么?
18.哪些企业可申请认定为一般纳税人?
19.哪些企业不能申请认定为一般纳税人?
20.小规模企业达到条件后何时能认定为一般纳税人企业?
21.对达到一般纳税人认定标准但不申请办理认定资格的有何规定?
22.增值税的征税范围有哪些?
23.增值税征税范围中有哪些特殊项目?
24.增值税征税范围中有哪些特殊行为?
25.我国现行增值税的税率是多少?
26.准予抵扣的进项税额包括哪些?
27.不得从销项税额中抵扣的进项税额有哪些?
28.计算增值税的应纳税额时,在进项税额不足抵扣的情况下如何处理?
29.增值税中对已抵扣进项税额的购进货物或应税劳务如果事后改变用途如何处理?
30.增值税中销货退回或折让是怎样进行税务处理的?
31.哪些项目免征增值税?
32.哪些销售行为不得开具增值税专用发票?
33.个人发生增值税应税行为的起征点销售额是多少?
34.增值税含税销售额如何换算为不含税销售额?
35.如何计算小规模纳税人应纳税额?
36.如何计算一般纳税人应纳税额?
37.采取折扣方式销售货物如何确定销售额?
38.采取以旧换新方式销售货物如何确定销售额?
39.采取还本方式销售货物如何确定销售额?
40.采取以物易物方式销售货物如何确定销售额?
41.增值税中包装物押金是否计入销售额,有几种处理情况?
42.进口货物征税的范围有哪些?
43.哪些单位和个人是增值税进口货物的纳税人?
44.进口货物的增值税适用税率有哪几种?
45.如何计算进口货物增值税的应纳税额?
46.进口货物增值税的纳税义务发生时间、纳税地点、纳税期限是怎样规定的?
47.我国对出口货物有哪些税收优惠政策?
48.可以实行退(免)税的出口货物一般应具备哪些条件7
49.哪些企业出口的货物给予免税并退税?
50.哪些企业出口的货物给予其免税但不予退税?
51.哪些出口货物免税但不予退税?
52.哪些出口货物不免税也不退税?
53.如何确定增值税的纳税义务发生时间?
54.如何确定增值税的纳税地点?
55.对增值税的纳税期限是如何规定的?
56.什么是消费税?
57.哪些是消费税的纳税义务人?
58.消费税有多少个税目?
59.消费税各税目具体的税率是多少?
60.如何计算消费税的应纳税额?
61.对消费税的计税依据有哪些特殊规定?
62.对外购应税消费品已纳税款如何扣除?
63.对消费税税额减征有哪些规定?
64.对自产自用应税消费品应纳税额如何计算?
65.对委托加工应税消费品应纳税额如何计算?
66.对进口应税消费品应纳税额如何计算?
67.对进口卷烟应纳消费税税额如何计算?
68.如何确定出口应税消费品退(免)税?
69.如何确定消费税纳税义务发生时间?
70.如何确定消费税的纳税地点?
71.对消费税的纳税期限是如何规定的?
72.什么是营业税?
73.哪些是营业税的纳税义务人?
74.对营业税纳税义务人有哪些特殊规定?
75.哪些是营业税的扣缴义务人?
76.营业税有多少个税目?
77.营业税各税目具体的税率是多少?
78.营业税的计税依据有哪些规定?
79.营业税的计税依据有哪些特殊规定?
80.对营业税的应纳税额如何计算?
81.如何计算纳税人兼营不同税目应税行为的应纳税额?
82.如何计算营业税混合销售行为的应纳税额?
83.如何计算兼营应税劳务与货物或非应税劳务行为的应纳税额?
84.如何划分营业税与增值税征税范围?
85.个人缴纳营业税的起征点是多少?
86.哪些项目免征营业税?
87.对营业税的纳税期限是如何规定的?
88.如何确定营业税的纳税地点?
89.什么是城市维护建设税?其有何特点?
90.哪些是城建税的纳税人?
91.城建税税率是多少?
92.哪些企业可以不缴纳城建税?
93.如何确定城建税的计税依据?
94.如何计算城建税的应纳税额?
95.什么是教育费附加?教育费附加的计征比率是多少?
96.哪些企业可以不缴纳教育费附加?
97.如何确定教育费附加的计税依据?
98.如何计算教育费附加的应纳税额?
99.什么是印花税?印花税的纳税义务人有哪些?
100.印花税有多少个税目?
101.印花税各税目具体的税率是多少?
102.如何确定印花税的计税依据?
……
第二章 税收征收管理
第三章 纳税筹划
附录
Book Abstract

1.什么是税法
税法是国家制定的用以调整国家与纳税人之间在征税方面的权利及义务关系的法律规范的总称。它是国家及纳税人依法纳税的行为准则,其目的是保障国家利益和纳税人的合法权益,维护正常的税收秩序,保证国家的财政收入。
广义的税法:是指国家制定的用以调节国家与纳税人之间在征纳税方面的权利及义务关系的法律规范的总称。
狭义的税法:特指由全国人民代表大会及其常务委员会制定和颁布的税收法律。
2.税法与税收之间有什么关系7其特征又是什么?
税法与税收密不可分,税法是税收的法律表现形式,税收则是税法所确定的具体内容。因此,了解税收的本质及特征是非常必要的。税收的实质是国家为了行使其职能,取得财政收入的一种方式。它的特征主要表现在以下三个方面:
(1)强制性。主要指国家以社会管理者的身份,用法律、法规等形式对征收捐税加以规定,并依照法律强制征税。
(2)无偿性。主要指国家征税后,税款即成为财政收入,不再归还纳税人,也不支付任何报酬。
(3)固定性。主要指在征税之前,以法的形式预先规定了课税对象、课税额度和课税方法等。
因此,税法就是国家凭借其权力,利用税收工具的强制性、无偿性、固定性的特征参与社会产品和国民收入分配的法律规范的总称。
Introduction

依法纳税是每个纳税人对国家应尽的义务,与国家的整体利益以及企业、单位、个人的直接利益有着密切的联系。现代的纳税筹划,是在国家法律允许的范围之内,达到税企双蠃的目的。但企业往往可能因为对税收政策理解不全面、不透彻,而产生某些税收优惠政策未能享受或未能享受到位,或者在确定企业类型、经营方式、核算方式时未能实现税负节省的最佳方案,或者在选择纳税时机时未作全盘考虑等问题。
本书以我国最新的税收法律为依据,剔除了陈旧、过时的内容;以解决实际工作中经常遇到的税收问题为出发点,采用问答的形式,将税法相关知识、税收实务操作以及纳税筹划等内容从系统的角度——罗列,便于你把握要点、重点,让你使用起来得心应手。
从结构上看,全书层次分明、重点突出,共分为四大部分:
第一部分:税法基础知识。这一部分详尽介绍了增值税、营业税、消费税、企业所得税、个人所得税、城市维护建设税、教育费附加、印花税等税法基础知识。重点强调各税种的计税依据、税率、计算方法、税收优惠政策、特殊情况处理等内容,为进行纳税筹划奠定扎实的基础。
第二部分:税收征收管理。这一部分具体介绍了税收征收管理过程的操作,对如何办理税务登记,变更登记,停、复业登记,外出经营报验登记,注销登记,延期纳税,网上报税等作出详细指引,并配备相应登记表格及填表说明,以便指导读者顺利进行上述操作。除此以外,本部分内容有针对性地介绍了有关增值税专用发票的开具方法和使用要求。

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Jingdong book