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Jingdong book

新会计审计准则系列教程：税务会计

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Jingdong book

新会计审计准则系列教程：税务会计

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《新会计审计准则系列教程浙江省高等教育重点教材·税务会计》作为省高等教育重点教材立项后，正值我国会计准则制度的大变化和我国税收制度的大改革，为了保证书稿尽可能全面反映我国会计和税收改革的最新进展情况，作者不得不数度修改几易其稿。现在呈现给读者的这本《税务会计》是一本基于新准则和新税法的名副其实的新税务会计教材，具有理论体系完整，内容设计新颖等特点。
全书介绍了“会计环境与税务会计”、“税务会计的理论体系”、“流转税会计（上）：增值税会计”、“流转税会计（下）：其他流转税会计”等十个部分的内容。
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第一章 会计环境与税务会计
第一节 税收环境与会计环境
第二节 税收与会计的相互影响
第三节 税务会计模式

第二章 税务会计的理论体系
第一节 税务会计的概念与特点
第二节 税务会计的理论框架
第三节 税务会计的职能作用与任务
第四节 税务会计的类型与内容

第三章 流转税会计（上）：增值税会计
第一节 增值税销项税额的核算
第二节 增值税进项税额的核算
第三节 增值税应纳税额的核算
第四节 出口货物增值税退（免）税的核算

第四章 流转税会计（下）：其他流转税会计
第一节 消费税会计
第二节 营业税会计
第三节 关税会计

第五章 所得税会计（上）
第一节 所得税会计的产生和发展
第二节 所得税会计的理论基础
第三节 所得税会计的核算方法

第六章 所得税会计（下）
第一节 企业所得税的确认
第二节 企业所得税的计量
第三节 企业所得税的会计处理
第四节 企业所得税的特殊会计业务
第五节 企业所得税的会计报告
第六节 个人所得税会计

第七章 资源税会计
第一节 资源税会计
第二节 城镇土地使用税会计
第三节 耕地占用税会计

第八章 财产税会计
第一节 房产税会计
第二节 车船税会计
第三节 契税会计
第四节 车辆购置税会计

第九章 行为税会计
第一节 城市维护建设税会计
第二节 土地增值税会计
第三节 印花税会计
第四节 烟叶税会计

第十章 税务会计筹划
第一节 税务会计筹划的概念与作用
第二节 税务会计筹划的基本条件和原则
第三节 税务会计筹划的基本内容与方法

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Brand Jingdong book
Brand Origin China

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Jingdong book