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Jingdong book

营改增最新政策解读与筹划案例

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Jingdong book

营改增最新政策解读与筹划案例

Name: 营改增最新政策解读与筹划案例
Brand: Jingdong book
SKU: 3110011881
Price: 43.48 USD
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《营改增最新政策解读与筹划案例》介绍了我国“营改增”的背景与历程，讲解了“营改增”试点实施办法的主要内容以及电信业“营改增”的相关规定，对“营改增”后增值税税率与纳税申报表政策、“营改增”后征收管理政策、具体行业征收管理政策、“营改增”中的相关税收优惠政策进行了解读，并对“营改增”纳税筹划案例进行了分析。
《营改增最新政策解读与筹划案例》是全面介绍和阐述“营改增”最新政策的著作，适宜作为广大企业财务人员以及税务机关相关工作人员学习和掌握“营改增”相关政策的工具书，也可以作为广大高等院校、科研院所研究“营改增”的参考书。

Author Description

翟继光，哲学学士（北京大学）、法学博士（北京大学），中国政法大学民商经济法学院副教授、硕士生导师。兼任北京大学财经法研究中心民营企业税法研究室主任、中国财税法学研究会副秘书长、北京市金融与财税法学研究会副秘书长。
长期从事注册会计师、注册税务师、经济师、国际金融理财师、企业法律顾问考试培训。在全国各地讲授税收筹划、税收政策、遗产税制、企业管理、人力资源管理、法律等相关课程300余场，曾给100余家全国性大型银行、保险公司、国有企业进行税务、企业管理、人力资源管理、法律培训。曾担任100余位处级税务稽查局局长的论文导师。
发表论文180余篇，主持和参与国家级、省部级课题20余项，出版著作30余部。代表作：《美国税法典（精选本）》《善与恶——税收在文明进程中的影响》《税法学原理——理论？实务？案例》《互联网金融企业税收筹划与案例分析》。

Catalogue

第一章 “营改增”的背景与进程
第一节 “营改增”的背景
第二节 “营改增”的进程
第二章 “营改增”试点实施办法
第一节纳税人与扣缴义务人
第二节应税服务
第三节税率和征收率
第四节应纳税额的计算
第五节征收管理
第六节税收减免
第三章 “营改增”有关事项规定与电信业试点
第一节 “营改增”试点有关事项的规定
第二节关于将电信业纳入“营改增”试点的政策
第四章 “营改增”后增值税税率与纳税申报表政策解读
第一节应税服务适用增值税零税率和免税政策的规定
第二节最新纳税申报表政策
第五章 “营改增”后征收管理政策解读
第一节增值税一般纳税人资格认定
第二节总分机构试点纳税人增值税计算缴纳制度
第三节增值税发票管理政策
第四节文化事业建设费征收管理政策
第六章具体行业征收管理政策解读
第一节航空运输企业增值税征收管理制度
第二节邮政企业增值税征收管理制度
第三节铁路运输企业增值税征收管理制度
第四节电信企业增值税征收管理制度
第七章 “营改增”中的相关税收优惠政策解读
第一节 “营改增”试点过渡政策
第二节跨境应税服务增值税免税制度
第三节小微企业免征增值税政策
第四节特定行业的优惠政策
第八章 “营改增”纳税筹划案例
第一节增值税纳税人身份的筹划案例
第二节增值税销售模式的筹划案例

Book Abstract

（五）改革试点的主要税制安排

（1）税率。在现行增值税17％标准税率和13％低税率基础上，新增11％和6％两档低税率。租赁有形动产等适用17％税率，交通运输业、建筑业等适用11％税率，其他部分现代服务业适用6％税率。

（2）计税方式。交通运输业、建筑业、邮电通信业、现代服务业、文化体育业、销售不动产和转让无形资产，原则上适用增值税一般计税方法。金融保险业和生活性服务业，原则上适用增值税简易计税方法。

（3）计税依据。纳税人计税依据原则上为发生应税交易取得的全部收入。对一些存在大量代收转付或代垫资金的行业，其代收代垫金额可予以合理扣除。

（4）服务贸易进出口。服务贸易进口在国内环节征收增值税，出口实行零税率或免税制度。

（六）改革试点期间过渡性政策安排

（1）税收收入归属。试点期问保持现行财政体制基本稳定，原归属试点地区的营业税收入，改征增值税后收入仍归属试点地区，税款分别人库。因试点产生的财政减收，按现行财政体制由中央和地方分别负担。

（2）税收优惠政策过渡。国家给予试点行业的原营业税优惠政策可以延续，但对于通过改革能够解决重复征税问题的，予以取消。试点期间针对具体情况采取适当的过渡政策。

（3）跨地区税种协调。试点纳税人以机构所在地作为增值税纳税地点，其在异地缴纳的营业税，允许在计算缴纳增值税时抵减。非试点纳税人在试点地区从事经营活动的，继续按照现行营业税有关规定申报缴纳营业税。

（4）增值税抵扣政策的衔接。现有增值税纳税人向试点纳税人购买服务取得的增值税专用发票，可按现行规定抵扣进项税额。

（七）组织实施

（1）财政部和国家税务总局根据本方案制定具体实施办法、相关政策和预算管理及缴库规定，做好政策宣传和解释工作。经国务院同意，选择确定试点地区和行业。

（2）营业税改征的增值税，由国家税务局负责征管。国家税务总局负责制定改革试点的征管办法，扩展增值税管理信息系统和税收征管信息系统，设计并统一印制货物运输业增值税专用发票，全面做好相关征管准备和实施工作。

二、第二阶段：推广至8个省市

（一）发布的主要文件

经国务院批准，将交通运输业和部分现代服务业营业税改征增值税试点范围，由上海市分批扩大至北京等8个省（直辖市）。2012年7月31日，财政部、国家税务总局发布了《关于在北京等8省市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》（财税[2012]7l号）。该通知自2013年8月1日起废止。

2002年8月10日，国家税务总局发布了《关于北京等8省市营业税改征增值税试点增值税一般纳税人资格认定有关事项的公告》（国家税务总局公告2012年第38号），本公告按照财税[2012]71号第二条试点日期规定的日期执行。该公告自2013年8月1日起废止。

2012年8月24日，国家税务总局发布了《关于北京等8省市营业税改征增值税试点有关税收征收管理问题的公告》（国家税务总局公告2012年第42号）。该公告自2013年8月1日起废止。

2012年8月27日，国家税务总局发布了《关于北京等8省市营业税改征增值税试点增值税纳税申报有关事项的公告》（国家税务总局公告2012年第43号）。该公告附件1中的《增值税纳税申报表附列资料（一）》自2013年6月1日起废止。该公告自2013年9月1日起废止。

2012年8月29日，财政部、国家税务总局发布了《关于营业税改征增值税试点中文化事业建设费征收有关问题的通知》（财综[2012]68号），规定缴纳文化事业建设费的单位和个人应按照提供增值税应税服务取得的销售额和3％的费率计算应缴费额，并由国家税务局在征收增值税时一并征收，自2012年1月1日起施行。该通知自2013年8月1日起废止。

2012年12月3日，财政部、国家税务总局发布了《关于营业税改征增值税试点中文化事业建设费征收有关问题的补充通知》（财综[2012]96号），规定财综[2012]68号文件第二条计算缴纳文化事业建设费的销售额，为纳税人提供广告服务取得的全部含税价款和价外费用，减除支付给试点地区或非试点地区的其他广告公司或广告发布者的含税广告发布费后的余额。提供应税服务未达到增值税起征点的个人，免征文化事业建设费。该通知自2013年8月1日起废止。

……

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