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Jingdong book

复旦博学·财政学系列:税收筹划教程 (第二版)

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复旦博学·财政学系列:税收筹划教程 (第二版)

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姚林香、席卫群主编的《税收筹划教程(第2版)》紧密结合我国社会主义市场经济改革与发展实际,吸收近年来税收筹划研究的*新成果,全面阐述了税收筹划的理论和实务,内容新颖,体例独特,案例丰富,实用性强。
全书共分八章:税收筹划的基本理论;税收筹划的方法和流程;流转税的税收筹划;所得税的税收筹划;其他税种的税收筹划;企业生命周期的税收筹划;跨国税收筹划;税收筹划综合案例。
Author Description

席卫群,女,1970年4月出生,江西财经大学财税研究中心副主任,财税与公共管理学院教授,博士生导师。近年来先后在《税务研究》等税收学术刊物上发表论文100多篇;主持完成国家社会科学项目和江西省社会科学规划项目等课题多项,出版专著3部;主编、副主编教材6部,参编教材3部,科研成果多次获得省级优秀成果奖。
Catalogue

第一章 税收筹划的基本理论
第一节 税收筹划的产生与发展
第二节 税收筹划的概念与分类
第三节 税收筹划的动因与目标
第四节 税收筹划的原则与特点
第五节 税收筹划的作用与意义
第二章 税收筹划的方法和流程
第一节 税收筹划的方法
第二节 税收筹划的流程
第三章 流转税的税收筹划
第一节 增值税的税收筹划
第二节 消费税的税收筹划
第三节 营业税的税收筹划
第四节 关税的税收筹划
第四章 所得税的税收筹划
第一节 企业所得税的税收筹划
第二节 个人所得税的税收筹划
第五章 其他税种的税收筹划
第一节 土地增值税的税收筹划
第二节 房产税的税收筹划
第三节 印花税的税收筹划
第四节 契税的税收筹划
第五节 资源税的税收筹划
第六节 城镇土地使用税的税收筹划
第七节 耕地占用税的税收筹划
第八节 车船税的税收筹划
第六章 企业生命周期的税收筹划
第一节 企业设立的税收筹划
第二节 企业筹资的税收筹划
第三节 企业投资的税收筹划
第四节 企业经营的税收筹划
第五节 企业重组与破产清算的税收筹划
第七章 跨国税收筹划
第一节 跨国公司税收筹划概述
第二节 跨国公司课税主体的税收筹划
第三节 跨国公司课税客体的税收筹划
第四节 跨国公司利用国际避税地的税收筹划
第五节 跨国公司利用转让定价的税收筹划
第六节 跨国个人的税收筹划
第八章 税收筹划综合案例
一、企业合并的税收筹划
二、不妨将“买十送二”改为“加量不加价”
三、电力施工企业筹划方案如何“四选一”
四、商场促销“满就送”,何种方案税负轻
五、充分利用所得税减免优惠
六、土地转让三种方式税负比较
七、委托加工的税收筹划
八、房地产销售筹划:比税负,更要比收益
九、个人转让房产可先投资后转让股权
十、租赁还是销售需算细账
十一、吸引人才,如何提供住房
十二、捐赠筹划
参考文献

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