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企业所得税年度纳税申报表(A类)填报实务与政策应用

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《企业所得税年度纳税申报表(A类)填报实务与政策应用》从纳税人的角度出发,全面细致地介绍了企业所得税纳税申报各类报表的填报规范和相关法规政策的运用。作者根据企业纳税申报的现实需要编写《企业所得税年度纳税申报表(A类)填报实务与政策应用》,对企业在纳税申报过程中的各个步骤都进行了详细解读与指导。体现了实务性著作的价值和意义。针对性体现在《企业所得税年度纳税申报表(A类)填报实务与政策应用》的适用范围和读者选择等方面。《企业所得税年度纳税申报表(A类)填报实务与政策应用》适合从事企业所得税纳税申报的专业人员学习和参考,在学习企业所得税知识的同时也能掌握相关的财税政策。
Catalogue

第一章 企业所得税年度纳税申报表概述
第一节 新版年度纳税申报表的主要特点及修订背景
一、主要特点
二、修订背景
第二节 封面、填报表单、基础信息表的填报
一、封面的填报
二、填报表单的填报
三、A000000企业基础信息表的填报
第三节 主表的结构及其填报
一、A100000主表的结构
二、A100000主表中的主要调整项目
三、A100000主表具体行次填报要点
练习题
参考答案

第二章 收入明细表、成本支出明细表及期间费用明细表的填报
第一节 一般企业收人明细表和成本支出明细表的填报
一、A101010一般企业收入明细表的填报
二、A102010一般企业成本支出明细表的填报
第二节 金融企业收入明细表和支出明细表的填报
一、A101020金融企业收入明细表的填报
二、A102020金融企业支出明细表的填报
第三节 事业单位、民间非营利组织收入、支出明细表的填报
一、A103000事业单位、民间非营利组织收入、支出明细表的结构
二、A103000事业单位、民间非营利组织收入、支出明细表的填报要点
第四节 期间费用明细表的填报
一、A104000期间费用明细表的结构
二、A104000期间费用明细表的填报要点
练习题(一)
参考答案(一)
练习题(二)
参考答案(二)
练习题(三)
参考答案(三)

第三章 纳税调整类明细表的填报
第一节 纳税调整项目明细表的填报
一、A105000纳税调整项目明细表的结构及与其附表的关系
二、直接填列的行次说明
第二节 视同销售和房地产开发企业特定业务纳税调整明细表的填报
一、A105010视同销售和房地产开发企业特定业务纳税调整明细表的结构
二、A:105010视同销售和房地产开发企业特定业务纳税调整明细表填报要点
第三节 未按权责发生制确认收入纳税调整明细表的填报
一、A105020未按权责发生制确认收入纳税调整明细表的结构
二、A105020未按权责发生制确认收入纳税调整明细表的填报要点
第四节 投资收益纳税调整明细表的填报
一、A105030投资收益纳税调整明细表的结构
二、A105030投资收益纳税调整明细表的填报要点
第五节 专项用途财政性资金纳税调整明细表的填报
一、A105040专项用途财政性资金纳税调整明细表的结构
二、A105040专项用途财政性资金纳税调整明细表的填报要点
第六节 职工薪酬纳税调整明细表的填报
一、A105050职工薪酬纳税调整明细表的结构
二、A105050职工薪酬纳税调整明细表的填报要点
第七节 广告费和业务宣传费跨年度纳税调整明细表的填报
一、A105060广告费和业务宣传费跨年度纳税调整明细表的结构
二、A105060广告费和业务宣传费跨年度纳税调整明细表的填报要点
第八节 捐赠支出纳税调整明细表的填报
一、A105070捐赠支出纳税调整明细表的结构
二、A105070捐赠支出纳税调整明细表的填报要点
第九节 资产折旧、摊销情况及纳税调整明细表与固定资产加速折旧、扣除
明细表的填报一
一、A105080资产折旧、摊销情况及纳税调整明细表的填报
二、A105081固定资产加速折旧、扣除明细表的填报
第十节 资产损失税前扣除及纳税调整明细表与资产损失(专项申报)
税前扣除及纳税调整明细表的填报
一、A105090资产损失税前扣除及纳税调整明细表的填报
二、A105091资产损失(专项申报)税前扣除及纳税调整明细表的填报
第十一节 企业重组纳税调整明细表的填报
一、A105100企业重组纳税调整明细表的结构
二、企业重组纳税调整事项的相关政策要点
三、A105100企业重组纳税调整明细表的填报要点
第十二节 政策性搬迁纳税调整明细表的填报
一、A1050110政策性搬迁纳税调整明细表的结构
二、政策性搬迁纳税调整事项相关政策要点
三、A1050110政策性搬迁纳税调整明细表的填报要点
第十三节 特殊行业准备金纳税调整明细表的填报
一、A105120特殊行业准备金纳税调整明细表的结构
二、特殊行业准备金纳税调整事项相关政策要点
三、A105120特殊行业准备金纳税调整明细表的填报要点
练习题
参考答案

第四章 企业所得税弥补亏损明细表的填报
一、A106000企业所得税弥补亏损明细表的结构
二、企业所得税弥补亏损的相关政策要点
三、A106000企业所得税弥补亏损明细表的填报要点
练习题
参考答案

第五章 税收优惠类明细表的填报
第一节 概述
一、税收优惠类明细表包含的具体内容
二、税收优惠类明细表的主要特点
第二节 免税、减计收人及加计扣除优惠明细表的填报
一、A107010免税、减计收入及加计扣除优惠明细表的结构
二、A107010免税、减计收人及加计扣除优惠明细表的填报要点
第三节 符合条件的居民企业之间的股息、红利等权益性投资收益优惠明细表的填报
一、A107011符合条件的居民企业之间的股息、红利等权益性投资收益优惠明细表的结构
二、A107011符合条件的居民企业之间的股息、红利等权益性投资收益优惠明细表填报要点
第四节 综合利用资源生产产品取得的收入优惠明细表的填报
一、A107012综合利用资源生产产品取得的收人优惠明细表的结构
二、A107012综合利用资源生产产品取得的收入优惠明细表的填报要点
第五节 金融、保险等机构取得的涉农利息、保费收入优惠明细表的填报
一、A107013金融、保险等机构取得的涉农利息、保费收入优惠明细表的结构
二、A107013金融、保险等机构取得的涉农利息、保费收入优惠明细表的填报要点
第六节 研发费用加计扣除优惠明细表的填报
一、A107014研发费用加计扣除优惠明细表的结构
二、A107014研发费用加计扣除优惠明细表的填报要点
第七节 减免所得税优惠明细表的填报
一、A107020所得减免优惠明细表的结构
二、A107020所得减免优惠明细表的填报要点
第八节 抵扣应纳税所得额明细表的填报
一、A107030抵扣应纳税所得额明细表的结构
二、A107030抵扣应纳税所得额明细表的填报要点
第九节 减免所得税优惠明细表的填报
一、A107040减免所得税优惠明细表的结构
二、A107040减免所得税优惠明细表的填报要点
第十节 高新技术企业优惠情况及明细表的填报
一、A107041高新技术企业优惠情况及明细表的结构
二、A107041高新技术企业优惠情况及明细表的填报要点
第十一节 软件、集成电路企业优惠情况及明细表的填报
一、A107042软件、集成电路企业优惠情况及明细表的结构
二、A107042软件、集成电路企业优惠情况及明细表的填报要点
第十二节 税额抵免优惠明细表的填报
一、A107050税额抵免优惠明细表的结构
二、A107050税额抵免优惠明细表的填报要点
练习题
参考答案

第六章 境外所得抵免类明细表的填报
第一节 境外所得税收抵免明细表的填报
一、A108000境外所得税收抵免明细表的结构
二、A108000境外所得税收抵免明细表的填报要点
第二节 境外所得税收抵免明细表的填报
一、A108010境外所得纳税调整后所得明细表的结构
二、A108010境外所得纳税调整后所得明细表的填报要点
第三节 境外分支机构弥补亏损明细表的填报
一、A108020境外分支机构弥补亏损明细表的结构
二、A108020境外分支机构弥补亏损明细表的填报要点
第四节 跨年度结转抵免境外所得税明细表的填报
一、A108030跨年度结转抵免境外所得税明细表的结构
二、A108030跨年度结转抵免境外所得税明细表的填报要点
练习题
参考答案

第七章 汇总纳税企业明细表的填报
一、A109000跨地区经营汇总纳税企业年度分摊企业所得税明细表
的填报
二、A109010企业所得税汇总纳税分支机构所得税分配表的填报
三、汇总纳税企业分支机构的年度纳税申报
练习题
参考答案

附:分行业年度企业所得税申报实务
一、工业企业年度企业所得税申报实务
参考答案
二、房地产开发企业年度企业所得税申报实务
参考答案

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