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Jingdong book

税务辅导站·第7辑：办税操作实例

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Jingdong book

税务辅导站·第7辑：办税操作实例

Name: 税务辅导站·第7辑：办税操作实例
Brand: Jingdong book
SKU: 3110133361
Price: 21.64 USD
Availability: OutOfStock

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Content Description

《税务辅导站·第7辑：办税操作实例》内容主要来源于中国税网（ctaxnews）税务案例库，其中部分案例已在《中国税务报》和《中国税网--税务规划》等媒体发表，收入《税务辅导站·第7辑：办税操作实例》时仅做了必要的文字加工和编辑处理。《税务辅导站·第7辑：办税操作实例》稿部分内容经裴林娇、李星红、刘志耕、秦文娇等审校。
《税务辅导站·第7辑：办税操作实例》内容的政策依据是财政部、国家税务总局发布的规范性文件，来源为财政部、国家税务总局网站及中国税网法规库，由于我国税收及会计相关法规不断更新，加之对有些政策理解角度的不同，所以对书中案例及援引法规中出现的不当之处，敬请广大读者提出意见，以便我们及时修订。

Catalogue

增值税
粮企开具专用发票可否抵扣进项税额？
免征增值税的采暖费收入对应的进项税额如何处理？
辅导期的进项税额可否在转为一般纳税人后抵扣？
钢结构房屋所用材料的进项税能否抵扣？
燃气具进项税额能否抵扣？
大型装置中的“塔”和“罐”进项税能否抵扣？
储罐防腐用油漆及涂料的进项税可否抵扣？
用电设备的配电盘进项税额能否抵扣？
增值税专用发票抵扣与账务处理有何关系？
取得储油罐的进项税额能否抵扣？
安装在设备上的灯具进项税可否抵扣？
采掘业加工环节中的增值税如何处理？
开采煤炭伴生物是否有增值税优惠？
异地托收是否会重复缴纳增值税？
货物在运输中发生损失是否进项转出？
工程项目中甲方供材进项税能否抵扣？
企业代收职工水电费是否缴纳增值税？
中央空调可否单独作为固定资产？
调拨商品可否开具增值税专用发票？
外购赠品是否视同销售缴纳增值税？
增值税纳税调整的计税依据如何确定？
薯条是否属于税率为13%的农产品？
分支机构注销留抵税额如何处理？
可作抵扣的航空货运票据有哪些？
消费税
收取啤酒包装物押金是否缴纳消费税？
……
营业税
进出口税
个人所得税
企业所得税
印花税
房产税
土地增值税
城镇土地使用税
其他
综合税收政策
税收征管

Book Abstract

增值税专用发票抵扣与账务处理有何关系？
某公司外购设备，取得对方单位发票，入库验收手续齐全，而且发票已经按期认证，但是账务处理时间较晚，请问这样的发票能抵扣吗？相关法规有无明确规定必须在发票认证当期或者次月进行账务处理？
根据《国家税务总局关于调整增值税扣税凭证抵扣期限有关问题的通知》（国税函[2009]617号）规定，增值税一般纳税人取得2010年1月1日以后开具的增值税专用发票、公路内河货物运输业统一发票和机动车销售统一发票，应在开具之日起180日内到税务机关办理认证，并在认证通过的次月申报期内，向主管税务机关申报抵扣进项税额。
依据上述规定，企业如将取得增值税专用发票通过认证并按规定进行纳税申报，其增值税进项税额可以抵扣。
取得储油罐的进项税额能否抵扣？
某油田企业下属的各采油厂井场上放的立式储油罐，取得增值税专用发票的进项税额在2007年、2008年、2009年可以抵扣吗？另外，采油厂的大型原油集输站的大型储油罐取得增值税专用发票的进项税额可以抵扣吗？
根据《财政部、国家税务总局关于固定资产进项税额抵扣问题的通知》（财税[2009]113号）规定，《增值税暂行条例实施细则》第二十三条第二款所称建筑物，是指供人们在其内生产、生活和其他活动的房屋或者场所，具体为《固定资产分类与代码》（GB/T14885-1994）中代码前两位为“02”的房屋；所称构筑物，是指人们不在其内生产、生活的人工建造物，具体为《固定资产分类与代码》（GB/T14885-1994）中代码前两位为“03”的构筑物；所称其他土地附着物，是指矿产资源及土地上生长的植物。
因此，储油罐已被列入构筑物，购入该项资产所对应的增值税进项税额不可抵扣。2007年和2008年购入此类资产，根据《财政部、国家税务总局关于印发（油气田企业增值税暂行管理办法）的通知》（财税字[2000]32号）第七条规定，油气田企业下列项目的进项税额不得从销项税额中抵扣：
（一）购进固定资产。
（二）用于非应税项目的购进货物或应税劳务，非应税项目是指提供非应税劳务、转让无形资产、销售不动产、建造非生产性建筑物及构筑物。
（三）用于免税项目的购进货物或应税劳务。
（四）用于集体福利或个人消费的购进货物或应税劳务，包括所属的学校、医院、饭店、招待所、托儿所（幼儿园）、疗养院、文化娱乐单位等部门购进的货物或应税劳务。
（五）非正常损失的购进货物。
（六）非正常损失的在产品、产成品所耗用的购进货物或应税劳务。
油气田企业购进的固定资产，是指列入《油气田企业购进固定资产目录》（附件二）的资产。

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Jingdong book

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