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税收疑难案例分析(第六辑)

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税收疑难案例分析(第六辑)

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《税收疑难案例分析(第六辑)》流转税案例分析、企业所得税案例分析、个人所得税案例分析、其他税种案例分析、房地产业税收案例分析、资本交易税收案例分析、税收综合案例分析,等。
Author Description

高金平,资深税务专家
国家税务总局干部学院教授
上海交通大学税务研究所所长
中国社科院研究生院硕导
长江、北大、清华等知名商学院课程教授
上海股份制与证券研究会兼职研究员
教研特色
擅长将会计、税收、法律知识综合运用到税
务管理、税务稽查,以及企业资本运营、经
营管理之中。经常应邀为政府税务部门进行
咨询服务,提供加强税源管理、阻塞征管漏
洞的制度设计方案。
演讲答疑内容丰富,信息量大。不仅进行实
务指导,更注重理念的传播。擅长现场提问
现场解答,且所有的答疑均旁征博引,提供
相应的法律法规条文作为依据,业界誉称
“中国税法活词典”。
主讲课程
商业模式设计与创新
资本运营与日常经营全程税务管理
税收优惠政策应用与管理
税收筹划理论与案例分析
假账识别与稽查对策
大企业税务管理与风险防控
企业所得税难点与疑点分析
建筑及房地产企业所得税管理
流转税管理疑难解析
Catalogue

第一章 流转税案例分析
第一节 增值税篇
1.造船厂收到预付款项时是否需开具增值税专用发票?
2.二手车拍卖公司拍卖二手车缴纳营业税还是增值税?
3.营改增后如何区分混业经营与免税技术服务?
4.运输企业雇用车辆从事货运业务,其购买加油卡取得的专用发票可否抵扣进项税额?
5.如何避免无偿捐赠中增值税视同销售?
6.钢材行业运输费、垫支费如何进行税务处理?
7·采购业务真实且“三流”一致,能否定性取得虚开增值税专用发票?
8.婚庆公司可否开具增值税专用发票?
9.自产设备用于出租,是否重复缴纳增值税?
10.外购二手设备使用后再出售,如何计算缴纳增值税?
11.技术服务免税,是否只能开具增值税普通发票?
12.融资相赁分公司无注册资本能否按差额确定销售额?
13.融资租赁公司逾期租金收入纳税义务何时发生?
14. 融资租赁公司实收资本未达1.7亿,可否享受差额纳税与即征即退?
15.租赁公司处置融资租赁设备如何进行税务处理?
16.饮料公司经销中运费抵扣、无偿赠送等增值税问题
17.运营商销售电话充值卡纳税义务发生时间如何确定?
18.子公司采购母公司付款,进项税能否抵扣?
19.融资租赁企业如何计算超税负返还?
20.增值税的付款方是否必须与开票方保持一致?
21.快餐打包缴纳营业税还是增值税
22.土鸡养殖场、加工厂销售土鸡增值税征免问题
23.根据消费金额赠送商品,增值税如何处理?
24.供热企业享受增值税免税优惠不划算怎么办?
25.商服公司从购销双方取得的与销售额挂钩的服务收入是否属于平销返利?
26.实物黄金销售预缴增值税过高能否降低预征率?
27.汽配厂外购并负责安装业务如何缴纳流转税?
28.转供水公司管网漏损如何进行税务处理?
29.农产品免税企业开具增值税普通发票可以抵扣进项税吗?
30.收购农产品哪些情况下可以抵扣进项税?
31.收购农产品取得免税的增值税普通发票,能否抵扣进项税?
32.付款方与开票方形式上不一致,进项税能否抵扣?
33.购销双方价格调整补开增值税专用发票能否进项抵扣?
34.免税商品取得平销返利是否需要进项税转出?
35.销货方从非供货方取得的销售返利是否需要进项税转出?
36.煤炭经销商销售煤炭未直接发货,是否涉嫌虚开增值税专用发票?
37.通信公司设立分公司专营手机销售如何纳税?
38.向租户收取水费未足额缴纳增值税应如何处理?
39.卖场安装使用的分体空调,可否抵扣进项税额?
40.销售货物赠送积分,增值税纳税义务如何确定?
41.关联公司“循环开票”的背后是否一定存在税务问题?
42.出口退税转免税,进项应如何处理?
第二节 营业税篇
1.如何区分设备、建筑材料、装饰材料?
……

第二章 企业所得税案例分析
第三章 个人所得税案例分析
第四章 其他税种案例分析
第五章 房地产业税收案例分析
第六章 资本交易税收案例分析
第七章 税收综合案例分析
附录一 上市公司执行企业会计准则特殊业务的税务会计问题研究
附录二 税收纠纷案例研究
Book Abstract

《税收疑难案例分析(第六辑)》:
(1)《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税[2013]106号)关于研发和技术服务的解释
研发和技术服务,包括研发服务、技术转让服务、技术咨询服务、合同能源管理服务、工程勘察勘探服务。
①研发服务,是指就新技术、新产品、新工艺或者新材料及其系统进行研究与试验开发的业务活动。
②技术转让服务,是指转让专利或者非专利技术的所有权或者使用权的业务活动。
③技术咨询服务,是指对特定技术项目提供可行性论证、技术预测、技术测试、技术培训、专题技术调查、分析评价报告和专业知识咨询等业务活动。
④合同能源管理服务,是指节能服务公司与用能单位以契约形式约定节能目标,节能服务公司提供必要的服务,用能单位以节能效果支付节能服务公司投入及其合理报酬的业务活动。
⑤工程勘察勘探服务,是指在采矿、工程施工前后,对地形、地质构造、地下资源蕴藏情况进行实地调查的业务活动。
(2)《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税[2013]106号)规定试点纳税人提供技术转让、技术开发和与之相关的技术咨询、技术服务免征增值税。
①技术转让,是指转让者将其拥有的专利和非专利技术的所有权或者使用权有偿转让他人的行为;技术开发,是指开发者接受他人委托,就新技术、新产品、新工艺或者新材料及其系统进行研究开发的行为;技术咨询,是指就特定技术项目提供可行性论证、技术预测、专题技术调查、分析评价报告等。
与技术转让、技术开发相关的技术咨询、技术服务,是指转让方(或受托方)根据技术转让或开发合同的规定,为帮助受让方(或委托方)掌握所转让(或委托开发)的技术,而提供的技术咨询、技术服务业务,且这部分技术咨询、服务的价款与技术转让(或开发)的价款应当开在同一张发票上。
②审批程序。试点纳税人申请免征增值税时,须持技术转让、开发的书面合同,到试点纳税人所在地省级科技主管部门进行认定,并持有关的书面合同和科技主管部门审核意见证明文件报主管国家税务局备查。
(3)营改增之前,技术转让、技术开发和与之相关的技术咨询、技术服务免征营业税管理办法如下:①对单位和个人(包括外商投资企业、外商投资设立的研究开发中心、外国企业和外籍个人)从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入,免征营业税。
技术转让是指转让者将其拥有的专利和非专利技术的所有权或使用权有偿转让他人的行为。
技术开发是指开发者接受他人委托,就新技术、新产品、新工艺或者新材料及其系统进行研究开发的行为。
技术咨询是指就特定技术项目提供可行性论证、技术预测、专题技术调查、分析评价报告等。
与技术转让、技术开发相关的技术咨询、技术服务业务是指转让方(或受托方)根据技术转让或开发合同的规定,为帮助受让方(或委托方)掌握所转让(或委托开发)的技术,而提供的技术咨询、技术服务业务。且这部分技术咨询、服务的价款与技术转让(或开发)的价款是开在同一张发票上的。
②免征营业税的技术转让、开发的营业额为:
A.以图纸、资料等为载体提供已有技术或开发成果的,其免税营业额为向对方收取的全部价款和价外费用。
B.以样品、样机、设备等货物为载体提供已有技术或开发成果的,其免税营业额不包括货物的价值。对样品、样机、设备等货物,应当按有关规定征收增值税,转让方(或受让方)应分别反映货物的价值与技术转让、开发的价值,如果货物部分价格明显偏低,应按照《中华人民共和国增值税暂行条例实施细则》第十六条的规定,由主管税务机关核定计税价格。
C.提供生物技术时附带提供的微生物菌种母本和动、植物新品种,应包括在免征营业税的营业额内。但批量销售的微生物菌种,应当征收增值税。
(4)《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》(财税[2013]106号)关于混业经营的解释
试点纳税人兼有不同税率或者征收率的销售货物、提供加工修理修配劳务或者应税服务的,应当分别核算适用不同税率或征收率的销售额,未分别核算销售额的,按照以下方法适用税率或征收率:
①兼有不同税率的销售货物、提供加工修理修配劳务或者应税服务的,从高适用税率。
②有不同征收率的销售货物、提供加工修理修配劳务或者应税服务的,从高适用征收率。
③兼有不同税率和征收率的销售货物、提供加工修理修配劳务或者应税服务的,从高适用税率。①对单位和个人(包括外商投资企业、外商投资设立的研究开发中心、外国企业和外籍个人)从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入,免征营业税。
技术转让是指转让者将其拥有的专利和非专利技术的所有权或使用权有偿转让他人的行为。
技术开发是指开发者接受他人委托,就新技术、新产品、新工艺或者新材料及其系统进行研究开发的行为。
技术咨询是指就特定技术项目提供可行性论证、技术预测、专题技术调查、分析评价报告等。
与技术转让、技术开发相关的技术咨询、技术服务业务是指转让方(或受托方)根据技术转让或开发合同的规定,为帮助受让方(或委托方)掌握所转让(或委托开发)的技术,而提供的技术咨询、技术服务业务。且这部分技术咨询、服务的价款与技术转让(或开发)的价款是开在同一张发票上的。
②免征营业税的技术转让、开发的营业额为:
A.以图纸、资料等为载体提供已有技术或开发成果的,其免税营业额为向对方收取的全部价款和价外费用。
B.以样品、样机、设备等货物为载体提供已有技术或开发成果的,其免税营业额不包括货物的价值。对样品、样机、设备等货物,应当按有关规定征收增值税,转让方(或受让方)应分别反映货物的价值与技术转让、开发的价值,如果货物部分价格明显偏低,应按照《中华人民共和国增值税暂行条例实施细则》第十六条的规定,由主管税务机关核定计税价格。
C.提供生物技术时附带提供的微生物菌种母本和动、植物新品种,应包括在免征营业税的营业额内。但批量销售的微生物菌种,应当征收增值税。
……
Introduction

2016,春
风和日丽 芳草青青
第六本案例集收官
荟萃三年答疑精要
聚焦真实案例
原汁原味,返璞归真
评析开门见山、简明扼要
更能引起我们思想上的共鸣
每当夜阑人静
收阅着来自全国各地税务机关、中介机构、纳税人的邮件
心情既兴奋又凝重:
捍卫税法尊严
保护国家利益
维护纳税人权益
释疑需谨慎,慎重再慎重……
希望书中案例能够说明这样一些道理:
税法应有章可循
执法亦不可任性
纳税人应谨遵章法,化解税务风险于萌芽
写书就像过日子
热爱生活就有好日子
用心过日子,就能出好书
这些年,我将自己的所学、所思、所想
用文字表达出来与朋友们分享
尽管平日里工作繁忙
但从未停止对新政策的研读
从未停止对新经济的关注
从未停止对商业模式的探索
从未停止对案件素材的积累、研究、解答
路漫漫其修远兮
夜以继日的孜孜不倦
是我对“税”之钟爱的最好诠释
虽然我用心引经据典
但毕竟属一家之言,且学识有限
因此,每一次出书都觉身兼重任
若有误导读者,将深感愧欠
书中不当之处
诚盼指正,更望海涵
春华秋实
每一部新书的面世
都离不开恩师盖地的指引
少不了贤妻爱女的支持理解
离不开财经出版社的多年支持
更少不了提供我宝贵素材的每一位朋友
有你们一路相伴,我深深感激!

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    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

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Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

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Jingdong book

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Jingdong book