English

{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}

View Cart & Check Out

Nickname

Let us know how to properly address you.

Update Your Name

xxxxxxx@yamibuy.com

Account Orders Favorites

Points 0

Coupons 0

Gift Card Balance $0.00

Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

We will notify you by email when the item back in stock.

Your email: {{remindEmail}}

Cancel

Jingdong book

中国总会计师协会“税务会计师”（CTAC）系列教材：税务稽查与企业纳税风险分析（第2版）

View Cart & Check Out

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Books Economy Fiscal Levy

Jingdong book

中国总会计师协会“税务会计师”（CTAC）系列教材：税务稽查与企业纳税风险分析（第2版）

Name: 中国总会计师协会“税务会计师”（CTAC）系列教材：税务稽查与企业纳税风险分析（第2版）
Brand: Jingdong book
SKU: 3110203001
Price: 49.99 USD
Availability: OutOfStock

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}

Ends in

{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}

{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}

Sale ends in

Sale will starts after Sale ends in

{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details

Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.

Sold Out

Details

Full product details

Content Description

《中国总会计师协会“税务会计师”（CTAC）系列教材：税务稽查与企业纳税风险分析（第2版）》在张美中博士主编的原版基础上，征求各方意见，为进一步适应税务会计师及各方人士实际需要而进行了修订。《中国总会计师协会“税务会计师”（CTAC）系列教材：税务稽查与企业纳税风险分析（第2版）》包括上下两篇，即税务稽查篇和纳税风险篇，在保留张美中博士第一版部分内容的同时，对相关章节内容进行了重新安排和调整。税务稽查篇介绍了税务稽查的主要内容、稽查方法、对企业主体身份以及企业涉及的各税种的稽查方法和内容，作了税务稽查案例分析。使企业及各方人士对税务稽查有一个全方位的了解和认识，从而站在稽查的角度来体会企业运营中的风险所在。纳税风险篇主要介绍了企业纳税风险、纳税风险的来源和成因、我国企业纳税风险的存在形式、企业纳税风险的管理方法及企业纳税风险内部控制制度的设计和建立。

Author Description

谢新宏，世界税收联合会中国税收研究员，国际注册税务咨询师，中国注册税务师，中国税务会计师专家委员会委员，新疆财经大学金融证券研究院财会与税收科学研究所所长。主要研究方向：企业涉税风险分析、防范与控制，企业税务规划战略分析研究，企业财务管理风险分析研究，税收征管查实务研究与企业配合。从事过近十年企业财务总监工作，中介机构合伙人，兼任多家培训机构及事务所财税顾问，帮助多家企业完成上市工作的财税辅导工作，在涉税风险防范、税务规划以及企业内部控制方面有独到的见解。
曾担任经济法律刑侦案件项目组组长、财政部稽查专员办会计信息质量检查组成员、财政部稽查专员办企业破产项目组成员、税务局税务稽查项目组成员、中国华融资产管理公司破产案件项目组成员、中国长城资产管理公司重组并购项目组成员等。
曾主持大型财会与税收筹划论坛并担任论坛主讲。在北京、上海、天津、重庆、山东、河北、四川、湖南、广西、辽宁、安徽、甘肃、新疆、青海、云南、山西等地就“企业涉税风险分析与管理”、“税收筹划的风险控制与把握”、“税务稽查与案例分析”等主题进行巡回授课，为多家大型企业及税务系统做相关财税培训，在中央财经大学、上海财经大学、山西财经大学、青岛大学等学府举办“企业税务稽查与风险防范”等相关专题讲座。

Catalogue

上篇：税务稽查
小序
第一章税务稽查概要
第一节税务稽查概述
第二节税务稽查内容
第三节税务稽查方法
第四节税务稽查的证据搜集与方法
思考题

第二章企业主体身份、活动资格及享受减免优惠的稽查
第一节税务登记稽查
第二节普通发票稽查
第三节增值税专用发票稽查
第四节减税、免税业务稽查
思考题

第三章货物和劳务税的综合稽查
第一节增值税的综合稽查
第二节消费税综合稽查
第三节营业税的综合稽查
思考题

第四章企业所得税的综合稽查
第一节企业收入的稽查
第二节企业资产处理的稽查
第三节企业人工费用的稽查
第四节企业材料费用的稽查
第五节企业成本的稽查
第六节企业期间费用的稽查
第七节投资收益的稽查
第八节营业外收支稽查
第九节应纳税所得额的稽查
思考题

第五章其他税种的综合稽查
第一节资源税综合稽查
第二节房产税综合稽查
第三节土地增值税综合稽查
第四节印花税综合稽查
第五节个人所得税综合稽查
思考题

第六章税务稽查综合案例分析
第一节加工制造业税务稽查案例
第二节商品流通企业税务稽查案例
第三节房地产开发企业税务稽查案例
第四节建筑安装企业税务稽查案例
第五节服务性企业税务稽查案例
第六节发票税务稽查案例
第七节关联企业业务往来税务稽查案例
第八节会计电算化企业税务稽查案例
思考题

下篇：纳税风险
小序
第七章企业纳税风险概述
第一节风险与纳税风险的概念
第二节企业纳税风险管理的含义与方法
第三节企业纳税风险管理与财务管理的变革
思考题

第八章企业纳税风险的来源分析
第一节税收立法对纳税风险的影响与成因分析
……

Book Abstract

（2）记账凭证的审阅。
审阅记账凭证时，应重点审查企业的会计处理是否符合《企业会计准则》及国家统一会计制度的规定，对照观察原始凭证与记账凭证上的会计科目、明细科目和金额，分析其是否真实反映了实际情况，有无错弊、掩饰等问题，记账凭证上的编制、复核、记账、审批等签字是否齐全。
（3）账簿的审阅。
审阅会计账簿包括审阅稽查对象据以人账的原始凭证是否齐全完备，账簿记载的有关内容与原始凭证的记载是否一致，会计分录编制或账户运用是否正确，货币收支金额是否正常，成本核算是否符合国家有关财务会计制度的规定，是否符合检查目标的其他要求（如税金核算的正确性要求、税金的增减与企业经营能力变化的关系）等。
对账簿的审阅除了审阅总账与明细账、账簿与凭证的记录是否相符以外，重点应审阅明细分类账。
①明细分类账记载的经济业务内容是否符合规定，有无将不应列支的成本、费用，采取弄虚作假、巧立名目的手段计入成本、费用类科目核算的情况。
②账簿记录的小计数和合计数是否与发生数相符，借贷方登记的方向是否有误，是否登错栏目或栏次。
③账簿记录摘要栏所记载的内容是否真实，有无虚假情况。
④账簿启用、期初、期末余额的结转、承前页、转下页、月结和年结是否符合会计制度的规定，是否存在利用年度过账的机会故意篡改结存余额数字的情况，账簿应登记的内容是否按要求登记，是否按照更正错账的方法进行更正等。
（4）会计报表的审阅。
审阅会计报表时不能仅仅局限于对资料本身的评价，更主要的是对资料所反映的经济活动过程和结果作出正确判断或评价。具体审阅方法见逆查法。
2.其他资料的审阅
对于会计资料以外的其他资料进行审阅，一般是为了进一步获取全面信息。在实际工作中，应视检查的具体情况审阅有关资料。一般可审查以下几方面的资料：
（1）经济合同、加工收发记录、托运记录、产品或货物经营的计划资料，生产、经营的预算、统计资料等。审阅时要特别注意这些资料所反映的内容是否真实、合法、合理。
（2）审计报告、资产评估报告、税务处理处罚决定等资料。
（3）有关法规文件、内部控制制度、各类与生产、经营有关的协议书和委托书、考勤记录、生产记录、各种消耗定额（包括产品的行业单位消耗定额）、出车运输记录、税务机关的审批文件等。
注意：一是对于上述资料的审阅，除审阅其本身的合法性、合理性外，还应结合所掌握的其他资料进行审阅。二是对于时间逻辑关系的审阅，应审核资料所反映日期与经济业务发生日期、会计核算记录日期是否存在前后矛盾的情况。
……

Specifications

Brand

Jingdong book

Brand Origin

China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use

Scan to Share

Add to favorites

{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}

Clip coupons

Quantity

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Sold by JD@CHINA

Ship to

Free shipping over 69

Genuine guarantee

View details

Region

Added to Cart

Keep Shopping

More to Consider

Coupons

Clip Clipped Over

Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Fulfilled by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Yami-China FC

Service Guarantee

Cross-store Free Shipping over $69

30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69

Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)

Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

Download the Yami App

Feedback

Back Top

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review

{{i}} star

{{i}} stars

{{ parseInt(commentRatingList[i]) }}%

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Load more reviews

Review

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}