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Jingdong book

每天半小时 零基础学纳税全图解

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《每天半小时零基础学纳税全图解》双色印刷,详细讲解17个税种的核算与申报。图表并茂。写的像漫画书一样好看的会计书,自然离不开图表和漫画人物了。本书一步一表,一步一图,将难看的会计书设计成清新活泼,耐看耐读的知识读本。
★实战演练。每一个税种都根据真实的业务,附有完整案例。从计算应纳税所得额到根据适用税率计算应纳税额,再填制纳税申报表,一套完整的业务就完成了。
★真实票据。会计业务离不开各种单据,如支票、汇票、增值税发票、营业税发票、进(出)口税费缴款书等一一真实再现。
★纳税表单。本书根据税种的不同,列示了17种纳税表单,帮助读者正确填写,模拟税务大厅办税流程。
Content Description

《每天半小时 零基础学纳税全图解》严格依据财政部颁布的最新《企业会计准则》《企业会计准则指南》及《税法》编写。在内容突出清新简洁;在案例上突出实用易懂;在图表上突出重点与难点;在报表填写上突出正确与时效性。本书详细讲解17个税种的核算与申报。
增值税会计核算与纳税申报
★消费税会计核算与纳税申报
★营业税会计核算与纳税申报
★城市维护建设税和教育费附加会计核算与纳税申报
★关税会计核算与纳税申报
★企业所得税会计核算与纳税申报
★个人所得税会计核算与纳税申报
★资源税会计核算与纳税申报
★土地增值税会计核算与纳税申报
★房产税会计核算与纳税申报
★城镇土地使用税会计核算与纳税申报
★耕地占用税会计核算与纳税申报
★车辆购置税会计核算与纳税申报
★车船税会计核算与纳税申报
★印花税会计核算与纳税申报
★契税会计核算与纳税申报
Author Description

张颖,高级会计师,从事会计工作多年,有丰富的会计理论与实践经验。
Catalogue

CHAPTER1税收概述
1.1什么是税法
1.1.1纳税义务人
1.1.2征税对象
1.1.3税目
1.1.4计税依据
1.1.5税率
1.1.6纳税环节
1.1.7纳税期限
1.1.8纳税地点
1.1.9减免税
1.2什么是税收
1.2.1税收的特征
1.2.2税收的征收管理
1.2.3税务登记
1.3纳税申报制度
CHAPTER2增值税会计核算与纳税申报
2.1增值税概述
2.1.1什么是增值税
2.1.2纳税义务人
2.1.3征税范围
2.1.4适用税率
2.1.5征收率
2.2一般纳税人增值税税额的界定
2.2.1进项税额概述
2.2.2销项税额概述
2.3增值税会计核算
2.3.1进项税额的账务处理
2.3.2.销项税额的账务处理
2.4小规模纳税人会计核算
2.5.增值税税款的缴纳
2.6.发票管理
2.6.1增值税普通发票
2.6.2.增值税专用发票
2.6.3如何开具增值税专用发票
2.6.4最高限额和《发票领购簿》管理
2.6.5如何申请增量发票
2.6.6增值税专用发票作废的处理
2.6.7增值税专用发票丢失的处理
2.6.8如何开具红字增值税专用发票
2.6.9发票的保管
2.7.一般纳税人申报增值税办法
2.7.1什么是抄税
2.7.2.什么是报税
2.7.3纳税申报
2.7.4纳税时间
2.7.5纳税地点
CHAPTER3消费税会计核算与纳税申报
3.1消费税的概述
3.1.1纳税义务人
3.1.2征税范围
3.1.3税目和税率
3.2.销售额的核定
3.2.1销售量的确定
3.2.2销售额的特殊规定
3.3消费税计税依据
3.3.1从价计征
3.3.2.从量定额
3.3.3从价定率和从量定额复合征收
3.4一般应税消费品的账务处理
3.5委托加工收回的应税消费品的账务处理
3.5.1委托方收回后用于直接销售的消费税会计处理
3.5.2.委托方收回后用于连续生产的消费税会计处理
3.6包装物缴纳消费税的账务处理
3.7进口应税消费品的核算
3.7.1从价定率的计算
3.7.2.复合计征应纳消费税的计算
3.8出口退(免)税的核算
3.8.1出口应税消费品退(免)税政策
3.8.2.出口应税消费品退税额的计算
3.9纳税申报
3.9.1纳税时间
3.9.2.纳税地点
4营业税会计核算与纳税申报
4.1营业税概述
4.1.1纳税义务人
4.1.2税目和税率
4.4.计税依据
4.4.1营业额的一般规定
4.4.2营业额的特殊规定
4.4.3营业额的其他规定
4.3营业税应纳税额的计算
4.4纳税申报
4.4.1纳税时间
4.4.4.纳税地点
CHAPTER
5城市维护建设税和教育费附加会计
核算与纳税申报
5.1城市维护建设税概述
5.2.纳税义务人
5.3税率
5.4计税
Introduction

不需要太长的时间,每天只要半小时,放下一切冗务,学习税务核算与纳税申报吧!在这本书里,我们介绍17个税种,即增值税、消费税、营业税、关税、企业所得税、个人所得税、房产税、土地增值税、城镇土地使用税、车船税、印花税、契税、城市维护建设税、教育费附加、资源税、车辆购置税、耕地占用税等。呵呵,千万别被这些税种吓到,其实远没有《税法》讲得那么复杂,只要弄清税种的适用范围、税率、核算原则、税收优惠、纳税报表的填制,以及纳税时间等,就万事大吉了。
当然了,本书严格依据财政部颁布的最新《企业会计准则》《企业会计准则指南》及《税法》编写。在内容上突出清新简洁;在案例上突出实用易懂;在图表上突出重点与难点;在报表填写上突出正确性与时效性。别说,本书还是蛮有特色的,在此一一举例:
★图表并茂。写得像漫画书一样好看的会计书,自然离不开图表和漫画人物了。本书一步一表,一步一图,将难懂的会计书设计成清新活泼、耐看耐读的知识读本。
★实战演练。每一个税种根据真实发生的业务,附有完整案例。从计算应纳税所得额到根据适用税率计算应纳税额,再到填制纳税申报表,一套完整的业务就完成了。
★真实票据。会计业务离不开各种单据,如支票、汇票、增值税发票、营业税发票、印花税票、进(出)口税费缴款书等,在本书中一一真实再现。
★纳税表单。本书根据税种的不同,列示了17种纳税表单,帮助读者正确填写,模拟税务大厅办税流程。
另外,本书根据税种的繁简,所设篇幅也不同。尤其重点详解增值税、企业所得税和个人所得税的会计核算与纳税申报。这三类税种近年来调整的频率比较高。营业税改征增值税改革(下称“营改增”)从2011年试点到现在,已进入收官之年。2015年5月,营改增的最后三个行业:建筑房地产、金融保险、生活服务业的营改增方案将推出,这意味着,中国或将全面告别营业税。因为营业税改征增值税改革还未全部完成,所以本书仍然保留营业税的内容。
2014年11月17日,国家税务总局对外发布了《中华人民共和国企业所得税年度纳税申报表(A类,2014年版)》的公告,并自2015年1月1日施行。本书企业所得税年度纳税申报表使用的是最新版。

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