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Jingdong book

“营改增”理论研究与实践---基于商业银行视角的热点、难点及案例分析

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Jingdong book

“营改增”理论研究与实践---基于商业银行视角的热点、难点及案例分析

Name: “营改增”理论研究与实践---基于商业银行视角的热点、难点及案例分析
Brand: Jingdong book
SKU: 3111002791
Price: 43.28 USD
Availability: OutOfStock

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《“营改增”理论研究与实践：基于商业银行视角的热点、难点及案例分析》共分九章，首先在第1章到第三章介绍了有关“营改增”的基本理论知识，以供业界同仁和关注“营改增”进程的人士借鉴。然后从第四章到第五章剖析“营改增”政策设计及其对商业银行的业务各方面影响，从第六章到第九章从商业银行实践介绍“营改增”整体工作组织、内容、方法、步骤，商业银行“营改增”系统改造、相关流程设计及风险管控，并就商业银行“营改增”涉及的产品定价、业务外包、电子商务等进行了案例分析。

Catalogue

第一章“营改增”的来龙去脉
第一节“营改增”的税收基本理论
一、营业税的基本理论
二、增值税的基本理论
三、营业税与增值税的差异分析
四、营业税与增值税并存的弊端
第二节国家增值税改革发展历程
一、引入实施
二、体系建立
三、转型改革
第三节“营改增”概述
一、什么是“营改增”
二、“营改增”背景
三、“营改增”意义
四、“营改增”进程
第四节待入围行业的共性与个性
一、待入围行业的共性特征
二、待入围行业的特殊性
三、待入围行业流转税征管现状
第五节本章小结
第二章增值税纳税实务
第一节增值税税收制度的相关内容
一、纳税人和扣缴义务人
二、征税范围、税率（征收率）与计税方法
三、增值税一般纳税人应纳税额计算
四、纳税（扣缴）义务发生时间、地点与期限
第二节增值税发票与纳税申报
一、增值税发票使用和管理
二、纳税申报
三、应税服务出口退税申报管理
四、增值税扣税凭证种类与期限
第三节本章小结
第三章增值税的国际实践与借鉴
第一节增值税国际发展趋势
第二节增值税计税方法的国际实践
一、免税法
二、一般计税法
三、进项税额部分抵扣法
四、零税率法
五、其他计税办法
第三节增值税征税范围的国际实践
一、金融业征税范围
二、房地产业征税范围
三、建筑业征税范围
第四节可抵扣进项税额确认方法国际实践
一、按比例抵扣法
二、直接分配法
三、分项目按比例抵扣法
四、极少规则法
第五节增值税收入在中央与地方财力分配制度
一、德国
二、澳大利亚
第六节本章小结
第四章我国商业银行“营改增”政策设计构想
第一节商业银行“营改增”政策设计的基本思路
一、在税收制度的先进性和操作的便利性中寻求平衡
二、遵循“税收中性”原则，避免加重商业银行税收负担
第二节商业银行“营改增”政策设计难点
一、征税范围难界定
二、税率难确定
三、征税方法难确定
四、进项税额难获取
五、发票管理成本难压降
六、优惠政策难延续
七、税收征纳难操作
第三节税率
一、商业银行增值税税率设计的可选空间
二、商业银行最优增值税税率测算研究
第四节征税范围及计税依据
一、贷款业务
二、中间业务
三、金融商品转让及投资业务
四、同业及资产配置业务
五、出口金融业务
六、实物商品买卖业务
七、不动产销售和租赁业务
八、销售使用过的固定资产业务
九、以物抵债处置业
第五节征税方法
一、简易计税法可行性分析
二、多种计税方式并存模式分析
第六节抵扣制度
第七节发票制度
一、商业银行业务增值税发票管理制度
二、全面推行电子发票
第八节优惠政策
一、商业银行增值税免税政策和不征税政策
二、商业银行增值税零税率优惠政策
三、农村金融机构增值税低税率优惠政策
第九节征管体制
一、汇总申报纳税层级
二、中央地方财政收入分配制度
第十节本章小结
第五章“营改增”对商业银行税负及管理的影响
第一节“营改增”税负对比测算
一、测算方法的确定
二、研究局限性
三、测算结果分析
第二节商业银行“营改增”税负变动影响因素研究
一、研究假设
二、研究设计
三、实证结果分析
四、研究结论及局限性
第三节“营改增”改造及操作成本测算
一、“营改增”改造及操作成本示例及分析
二、分析法局限性
第四节“营改增”对商业银行财务管理的影响
一、对预算管理的影响
二、对会计核算的影响
三、对内部计价的影响
第五节“营改增”对商业银行经营管理的影响
一、议价能力提升
二、固定资产投入和更新力度加大
三、业务外包增多
……
第六节本章小结
第六章商业银行“营改增”工作方案设计
第七章“营改增”商业银行业务系统改造
第八章增值税税务风险管理
第九章商业银行“营改增”应对分析
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