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Jingdong book

最新企业所得税业务处理技巧与汇算填报方法

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最新企业所得税业务处理技巧与汇算填报方法

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依据最新企业所得税法规编写
税法解读精准
案例分析详实
重点难点突出
全面系统实用
最新企业所得税业务
处理技巧与汇算填报方法
全面解决新企业所得税清算问题
为企业用好政策用足政策奠定基础
紧跟新税法立足操作性
兼顾系统性重在实用性
企业纳税管理师考试指定用书
Content Description

2009,税改中国!
2009年1月1日,新的增值税条例全面实施,执行消费型增值税政策。
2009年1月1日,新的营业税条例全面实施,执行差额征税政策和机构所有地纳税原则。
同时,随着《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》的全面实施,相关配套税收法规密集出台,为帮助广大一线财税工作人员准确掌握新企业所得税税收政策和企业所得税纳税申报表整体框架的变化,给企业财税工作人员所得税汇算清缴工作提供及时、具体的指导,2008年底,我们急众人之所急,想众人之所想,对新出台及当时有效的所得税税收政策进行全面整理、系统归纳,密切联系企业所得税汇算清缴工作实际,及时推出《最新企业所得税清算方法与填报技巧》(2009年版)。该书一经面世,即受到企业财税工作人员,会计师事务所和税务师事务所的注册会计师、注册税务师们的好评和追捧。
2009年,随着国家宏观经济环境的不断变化和所得税征缴工作中实际问题的层出不穷,财政部、国家税务总局又出台了大量相关配套规章和解释性复函,尤其是《国家税务总局关于印发<企业所得税汇算清缴管理办法>的通知》(国税发[2009]79号)、《国家税务总局关于企业所得税若干税务事项衔接问题的通知》国税函[2009]98号、《国家税务总局关于企业所得税执行中若干税务处理问题的通知》(国税函[2009]202号)、《财政部、国家税务总局关于企业资产损失税前扣除政策的通知》(财税[2009]57号)、《国家税务总局关于印发<企业资产损失税前扣除管理办法>的通知》(国税发[2009]88号)、《财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)、《财政部、国家税务总局关于企业清算业务企业所得税处理若干问题的通知》(财税[2009]60号)等一系列文件的出台,对所得税纳税和征管过程中出现的问题进行进一步明确与规范,并对财产损失的税前扣除、企业的重组、清算等经济业务的税收处理进行重大调整。
Author Description

文建葆,高级会计师、高级咨询师、高级国际财务管理师、注册税务师,北京交通大学研究生毕业,现任河南煤业化工集团总会计师。先后从事会计核算、财务管理、纳税管理、审计管理和销售管理工作28年,曾任义煤集团、永煤集团、洛阳轴承和河南煤化集团等大中型企业的会计科长、财务部长、副总会计师和总会计师职务,当选河南省煤炭会计学会副会长、河南省会计学会常务理事、中国会计学会会员、中国总会计师协会理事,发表论文十余篇,参加编写《煤炭工业企业会计电算化用户指南》,任《煤炭企业会计核算》编委副主任。
戴琼,高级会计师、注册会计师、注册税务师、注册资产评估师。北京中崇信会计师事务所主任会计师、北京中恒永嘉税务师事务所首席合伙人、财税筹划实战专家、中财讯财税筹划技术研究院特聘专家,兼任多家大型企业财税顾问。论文及著作主要有《新税法下的纳税筹划》、《财务风险控制体系的构建》、《中小企业风险财务控制体系的构建》等。
Catalogue

第一章 2009年度所得税汇算的特点
1.企业所得税汇算清缴应关注的焦点
2.企业所得税纳税调整的原理与方法
3.新所得税法及其条例与原税法相比的重大变化
4.企业所得税法及其实施条例的主要内容
5.企业所得税纳税人范围的确定
6.居民企业和非居民企业的界定
7.企业所得税法中的法人概念
8.应纳税所得额计算的基本原则
9.亏损企业申报原则及亏损的确认方法

第二章 收入的确认方法及例解
10.企业取得收入的种类及其内容
11.货币形式取得收入的确定方法及原则
12.非货币形式取得收入的确定方法及原则
13.对于持续时间跨越纳税年度的收入的确认
14.产品分成方式取得收入的确认
15.非货币性资产交换的收入确认
16.“不征税收入”的具体规定
17.商业折扣的处理与纳税调整
18.现金折扣的处理与纳税调整
19.有奖销售及捆绑式销售的处理与纳税调整
20.计税营业额的税前减除处理与纳税调整
21.分期收款方式销售收入的确认与纳税调整
22.赊销方式销售收入的确认与纳税调整
23.委托代销方式销售收入的确认与纳税调整
24.配比原则在营业收入中的运用与纳税调整
25.销售退回的处理与纳税调整
26.需要安装和检验的发出商品的处理
27.混合销售的处理与纳税调整
28.兼营行为的会计处理与纳税调整
29.提供劳务收入的确认与纳税调整
30.特许权使用费收入的纳税调整
31.利息收入的确认与纳税调整
32.租金收入的确认与纳税调整
33.销售不动产收入的确认与纳税调整
34.转让土地使用权收人的处理
35.建造合同收入的确认与纳税调整
36.代购代销手续费收入的纳税调整
37.销售包装物收人的纳税调整
38.逾期包装物押金收入的纳税调整
39.出租、出借包装物的会计处理和纳税调整
40.固定资产出租收入的处理与纳税调整
41.在建工程试运行收入的处理
42.自产自用产品视同销售的会计处理和新旧所得税政策对比
43.将货物等分配给投资者的纳税调整
44.将货物用于广告、职工福利的会计处理与纳税调整
45.股权投资持有收益的税务处理
46.股权投资转让收益的税务处理
47.股权投资转让损失的税务处理
48.境外投资收益的所得税处理
49.接受捐赠收入的会计处理与纳税调整
50.取得财政拨款的处理与纳税调整
51.政府补贴收入的会计处理与纳税调整
52.政府性基金的免税处理与纳税调整
53.非货币性资产交换的会计处理与纳税调整
54.政策性拆迁补偿收入的税务处理

第三章 扣除的确认方法及例解
55.允许扣除项目的范围
56.合理性支出的界定与判断
57.相关性支出的界定与判断
58.成本费用中常见的作假手法
59.成本的类别和具体内容
60.费用的类别和具体内容
61.税金的种类和具体内容
62.损失的种类和具体内容
63.其他支出的种类和具体内容
64.明确规定比例扣除的项目种类及其比例
65.工资薪金全额扣除的范围及其内容
66.社保金扣除的范围及其内容
67.资本化费用扣除的范围及其内容
68.不得扣除的范围及其具体内容
69.职工薪酬的会计处理与辞退福利的税前扣除
70.职工福利费扣除的税务处理
71.工会经费扣除的税务处理
72.职工教育经费扣除的税务处理
73.业务招待费扣除的税务处理
74.住房补贴扣除的税务处理
75.坏账准备及存货跌价准备的税务处理
76.劳保费扣除的税务处理
77.差旅费扣除的税务处理
78.会议费扣除的税务处理
79.其他费用扣除的税务处理
80.车辆使用费的税务处理
81.邮电费用的税务处理
82.总机构管理费的税务处理
83.研究开发费的税务处理
84.广告费和业务宣传费的税务处理
85.销售费用的税务处理
86.借款费用的税务处理
87.汇兑损益的税务处理
88.各项资产的计税基础
89.固定资产折旧的税务处理
90.企业所得税会计两种差异方法
91.大修理支出的条件及税务处理
92.固定资产的改建支出的税务处理
93.生产性生物资产的计税基础及折旧年限与税务处理
94.开办费的摊销年限及税务处理
95.长期待摊费用的税务处理
96.无形资产(含土地使用权)的税务处理
97.投资资产的计税基础及扣除时间
98.存货的计税基础与税前扣除
99.转让资产的成本扣除与税务处理
100.资产评估增值的内涵与纳税调整
101.资产评估减值的纳税调整
102.计税基础与账面价值的协调
103.债务重组的会计处理与纳税调整
104.资产捐赠的会计处理与纳税调整
105.资产收购的税务处理
106.股权收购的税务处理
107.企业合并业务的税务处理
108.企业分立业务的税务处理
109.跨境重组的税务处理
110.企业组织形式的变化及企业清算的税务处理
111.企业重组特殊性税收处理的程序规定
112.处置固定资产净收益的税务处理
113.固定资产盘盈的税务处理
114.出售无形资产收益的财税处理
115.无法支付应付款项的税务处理
116.罚款净收入的税务处理

第四章 税收优惠政策的运用与例解
117.减免税额的具体内容及税务处理
118.抵免税额的具体内容及税务处理
119.农林牧渔业的税收优惠
120.港口、水利等基础项目税收优惠
121.西部大开发的税收优惠
122.民族自治地方的税收优惠
123.环境保护、节能节水项目的税收优惠
124.资源综合利用的税收优惠
125.高新技术产业的税收优惠
126.购置环境保护专用设备的税收优惠
……
第五章 特别纳税调整的方法及例解
第六章 纳税申报表的填报技巧及例解
第七章 非居民企业纳税申报表的填报技巧及例解
Book Abstract

(1)会计核算时不作为收益计人当期损益,但在计算应纳税所得额时应作为收益。例如,视同销售收入、确认为递延收入的政府补助等。税法规定,企业在将资产转移出境外或转移资产所有权时,应当确认收入,应计入总收入予以征税。
(2)会计核算上作为费用或损失予以扣除,但在计算应纳税所得额时严格禁止扣除的项目。例如,违法经营的罚款和被没收财物的损失,税法规定以外的捐赠支出,赞助支出,企业之间支付的管理费,企业内营业机构之间支付的租金和特许权使用费,纳税人销售货物给购货方的回扣支出等不得在税前扣除。
(3)会计核算上作为费用或损失予以扣除,但在计算应纳税所得额时不允许全额扣除。该类纳税调整包括税收法规有具体的扣除范围和标准,实际发生的费用超过法定范围和标准的部分,当期应予以调整且不允许在以后年度税前扣除;以及税收法规有具体的扣除范围和标准,当期实际发生的费用超过法定范围和标准的部分,当期予以调整但允许在以后年度按标准在税前扣除两大类。前者包括公益性捐赠、业务招待费、工会经费、职工福利费、符合税法规定的公益性救济性捐赠支出等,分别按照利润总额的12%、实际发生的60%且不超过业务收入的0.5%、工资总额的2%、工资总额的14%计算扣除(在计算扣除工会经费时,凡不能出具《工会经费拨缴款专用收据》的,其提取的职工工会经费不得在企业所得税前扣除);后者如广告宣传费、职工教育经费等,分别按照营业收入的15%、工资总额的2.5%计算标准,当期扣除有余额的,结转以后年度税前扣除。
(4)在会计核算上确认为当期费用,在税法上却作为以后期间的费用。例如,产品保修费用,企业可以按一定的标准预提计人当期费用;而按照税法规定,当期预提的产品保修费用不能从应税所得中扣除,而应于实际发生产品保修费用时,从应税所得中扣减(此类差异实际是一种时间性差异)。
Introduction

2009,税改中国!
2009年1月1日,新的增值税条例全面实施,执行消费型增值税政策。
2009年1月1日,新的营业税条例全面实施,执行差额征税政策和机构所有地纳税原则。
同时,随着《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》的全面实施,相关配套税收法规密集出台,为帮助广大一线财税工作人员准确掌握新企业所得税税收政策和企业所得税纳税申报表整体框架的变化,给企业财税工作人员所得税汇算清缴工作提供及时、具体的指导,2008年底,我们急众人之所急,想众人之所想,对新出台及当时有效的所得税税收政策进行全面整理、系统归纳,密切联系企业所得税汇算清缴工作实际,及时推出《最新企业所得税清算方法与填报技巧》(2009年版)。该书一经面世,即受到企业财税工作人员,会计师事务所和税务师事务所的注册会计师、注册税务师们的好评和追捧。
2009年,随着国家宏观经济环境的不断变化和所得税征缴工作中实际问题的层出不穷,财政部、国家税务总局又出台了大量相关配套规章和解释性复函,尤其是《国家税务总局关于印发<企业所得税汇算清缴管理办法>的通知》(国税发[2009]79号)、《国家税务总局关于企业所得税若干税务事项衔接问题的通知》国税函[2009]98号、《国家税务总局关于企业所得税执行中若干税务处理问题的通知》(国税函[2009]202号)、《财政部、国家税务总局关于企业资产损失税前扣除政策的通知》(财税[2009]57号)、《国家税务总局关于印发<企业资产损失税前扣除管理办法>的通知》(国税发[2009]88号)、《财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)、《财政部、国家税务总局关于企业清算业务企业所得税处理若干问题的通知》(财税[2009]60号)等一系列文件的出台,对所得税纳税和征管过程中出现的问题进行进一步明确与规范,并对财产损失的税前扣除、企业的重组、清算等经济业务的税收处理进行重大调整。

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Brand Jingdong book
Brand Origin China

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Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

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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

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.

Learn More

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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