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Jingdong book

税务会计实训

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Jingdong book

税务会计实训

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Content Description

会计与财务管理是实践性、应用性、操作性和规范性都很强的管理类学科，要求学生不但要掌握一定的专业理论，而且要掌握现场工作需要的各项基本技能。所以，模拟实训在这两大专业的教学过程中举足轻重。
Catalogue

第一章 税务会计概论实训
本章目的和要求
第一节 税务会计知识概述
第二节 税务会计概论综合训练
第三节 案例分析

第二章 增值税会计实训
本章目的和要求
第一节 增值税会计概述
第二节 增值税会计综合训练
第三节 案例分析

第三章 消费税会计实训
本章目的和要求
第一节 消费税会计概述
第二节 消费税会计综合训练
第三节 案例分析

第四章 营业税会计实训
本章目的和要求
第一节 营业税会计概述
第二节 营业税会计综合训练
第三节 案例分析

第五章 出口货物退免税会计实训
本章目的和要求
第一节 出口货物退免税会计概述
第二节 出口货物退免税会计综合训练
第三节 案例分析

第六章 资源税会计实训
本章目的和要求
第一节 资源税会计概述
第二节 资源税会计综合训练
第三节 案例分析

第七章 关税会计实训
本章目的和要求
第一节 关税会计概述
第二节 关税会计综合训练
第三节 案例分析

第八章 企业所得税会计实训
本章目的和要求
第一节 企业所得税会计概述
第二节 企业所得税会计综合训练
第三节 案例分析

第九章 个人所得税会计实训
本章目的和要求
第一节 个人所得税会计概述
第二节 个人所得税会计综合训练
第三节 案例分析

第十章 土地增值税会计实训
。本章目的和要求
第一节 土地增值税会计概述
第二节 土地增值税会计综合训练
第三节 案例分析

第十一章 其他税会计实训
本章目的和要求
第一节 房产税会计概述
第二节 城镇土地使用税会计概述
第三节 契税会计概述
第四节 车辆购置税会计概述
第五节 车船税会计概述
第六节 印花税会计概述
第七节 烟叶税会计概述
第八节 城市维护建设税会计概述
第九节 其他税会计综合训练
第十节 案例分析

第十二章 税务筹划实训
本章目的和要求
第一节 税务筹划概述
第二节 税务筹划综合训练
第三节 案例分析

第十三章 综合案例
本章目的和要求
第一节 综合案例一
第二节 综合案例二
第三节 综合案例三
第四节 综合案例四

参考答案
第一章
第二章
第三章
第四章
第五章
第六章
第七章
第八章
第九章
第十章
第十一章
第十二章
Book Abstract

1.根本目的不同。制定与实施企业会计制度的目的是为了真实、完整地反映企业的财务状况、经营业绩以及财务状况变动的全貌，为政府部门、投资者、债权人、企业管理者以及其他会计报表使用者提供决策有用的信息。因此，财务会计的根本目的在于让投资者或潜在的投资者了解企业资产的真实性和盈利的可能性；而税法的目的主要是保证国家的财政收入，对经济和社会发展进行调节，对企业的经营行为实施监督，同时也保护纳税人的权益。
由于企业会计制度等会计规范与税法目的和作用的差异，两者有时对同一经济行为或事项会作出不同的规范要求。例如：税法为了保障税基不被侵蚀，在流转税法中规定了视同销售事项作为应税收入予以课征，而会计核算规范则根据其没有经济资源流人不予确认收入；为了进行宏观经济调控，所得税法规定企业广告费用只能在销售收入的2％以内税前扣除，将国库券利息不纳入计税所得等，而会计上则根据核算规定据实计算损益。所以，企业的任何收入、费用项目或资产处理，如果税法不加以明确限定，而是按照财务会计制度的规定计算纳税，就有可能导致税负不公平，甚至可能出现漏洞，导致国家税款流失。因此，企业必须依据企业会计制度等会计规范对经济事项进行核算与反映，同时依据税法计算纳税。
2.基本前提不同。会计核算的基本前提包括会计主体、持续经营、会计分期、货币计量；会计核算对象的确定、会计方法的选择、会计数据的搜集等都以会计核算的基本前提为依据。由于会计制度与税法目的不同，使得两者的基本前提也不尽相同。
（1）会计主体是指会计信息所反映的特定单位或者组织，它规范了会计工作的空间范围。在会计主体前提下，会计核算应当以企业发生的各项交易或事项为对象，记录和反映企业本身的各项生产经营活动，为会计人员在日常的会计核算中对各项交易和事项做出准确判断、对会计处理方法和程序做出正确选择提供依据。会计主体是根据会计信息需求者的要求进行会计核算的单位，可以是一个法律主体，也可以是一个经济主体。
……

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Brand Jingdong book
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