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Jingdong book

广东“农家书屋”系列:纳税核算一本通

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广东“农家书屋”系列:纳税核算一本通

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《广东“农家书屋”系列:纳税核算一本通》包括:纳税核算的基本要求、增值税核算、营业税核算技巧、消费税核算技巧、企业所得税核算技巧、个人所得税核算技巧、关税核算技巧、其他税种的核算技巧七部分内容。
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第一章 纳税核算的基本要求
一、纳税核算的依据
1.税收法律法规
2.会计法律法规
3.税收征管范围
二、纳税核算的内容
1.纳税核算要素
2.税制构成要素
3.企业纳税程序
三、纳税核算的方法
1.纳税核算的前提
2.会计账户的设置
3.账簿、凭证管理
4.发票管理

第二章 增值税核算
一、增值税核算的内容
1.增值税的纳税义务人
2.增值税的征税范围
3.增值税的税率及征收率
4.增值税的减免
5.增值税核算的其他内容
二、增值税的计缴申报
1.销售额的确定
2.销项税额的计算
3.进项税额的计算
4.应纳增值税的计算
5.增值税款的申报缴纳
三、增值税的账务处理
1.增值税会计科目的设置
2.增值税账务处理的方法
3.增值税账表的设置
4.增值税专用发票的管理

第三章 营业税核算技巧
一、营业税核算的内容
1.营业税的纳税义务人
2.营业税的税目及税率
3.营业税的减免政策
4.营业税核算的其他内容
二、营业税的计算申报
1.应税营业额确认的技巧
2.应纳营业税额的计算
3.营业税的申报缴纳
三、营业税的账务处理
1.营业税会计科目的设置
2.营业税计提的核算

第四章 消费税核算技巧
一、消费税核算的内容
1.消费税的纳税义务人
……
第五章 企业所得税核算技巧
第六章 个人所得税核算技巧
第七章 关税核算技巧
第八章 其他税种的核算技巧
Book Abstract

国家鼓励类产业的内资企业是指以《当前国家重点鼓励发展的产业、产品和技术目录(2000年修订)》中规定的产业项目为主营业务,其主营业务收入占企业总收入70%以上的企业。收入达到比例的,实行企业自行申请,税务机关审核的管理办法。经税务机关审核确认后,企业方可减按15%所得税税率缴纳企业所得税;企业未按规定提出申请或未经税务机关审核确认的,不得享受上述税收优惠政策。
经省级人民政府批准,民族自治地方的内资企业可以定期减征或免征企业所得税;凡减免税款涉及中央收入100万元(含100万元)以上的,需报国家税务总局批准。
对在西部地区新办交通、电力、水利、邮政、广播电视企业,上述项目业务收入占企业总收入70%以上的,可以享受企业所得税方面优惠政策:内资企业自开始生产经营之日起,第一年至第二年免征企业所得税,第三年至第五年减半征收企业所得税。
上述的新办交通企业,是指投资新办从事公路、铁路、航空、港口、码头运营和管道运输的企业;新办电力企业,是指投资新办从事电力运营的企业;新办水利企业,是指投资新办从事江河湖泊综合治理、防洪排涝、灌溉、供水、水资源保护、水力发电、水土保持、河道疏浚、堤防建设等开发水利、防治水害的企业;新办邮政企业,是指投资新办从事邮政运营的企业;新办广播电视企业,是指投资新办从事广播电视运营的企业。
上述企业同时符合本规定条件的,第三年至第五年减半征收企业所得税时,按15%所得税税率计算出应纳所得税额后减半执行。
上述所称企业,是指投资主体自建、运营上述项目的企业,单纯承揽上述项目建设的施工企业不得享受两年免征、三年减半征收企业所得税的政策。
……

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