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Jingdong book

财务核算中的纳税处理

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财务核算中的纳税处理

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《财务核算中的纳税处理》是纳税人俱乐部丛书之一,分四部分共十一章,内容包括企业筹建活动财务核算中的纳税处理,企业经营活动财务核算中的纳税处理,投资活动财务核算中的纳税处理。全书理论联系实际,针对性、实用性强,适合广大财务工作者参考使用。
Content Description

《财务核算中的纳税处理》从企业常见的经营业务事项角度出发,对交易各方涉及的会计处理、税收待遇和相关法律进行了罗列与分析;对财务核算中的纳税事项及其处理方法进行了细致讲解,深度挖掘会计准则与税收政策的精神实质,评析财务核算方法特征及其对企业纳税实务的影响,部分业务结合企业所得税申报表、税企争议、风险规避进行深入阐述,并通过大量案例作出贴近实务的分析,力争达到掌握方略,管控关键,大道至简,务实创新。
《财务核算中的纳税处理》既是税收条款理论的应用,也是长期财税实际工作经验的总结。
Author Description

东薇,国际注册会计师、英国注册会计师、中国注册会计师、中国注册税务师、高级会计师。国际注册会计师协会特聘财税类课程教授,教育部全国高级人才水平考试“财税专业技能等级考试”特聘考评专家,并负责编写了“财务核算”科目考试指定教材。长期从事各类企业的财税顾问及审计工作,具有丰富的实战经验和深厚的理论基础,具有很强的财税实务操作能力,成功地为众多企业提供科学、实用的税务规划和财务管理方案。
Catalogue

第一部分 企业筹建活动财务核算中的纳税处理
第一章 企业筹建活动财务核算中的纳税处理
第一节 货币资金出资阶段财务核算中的纳税处理
第二节 接受存货投资财务核算中的纳税处理
第三节 接受固定资产投资财务核算中的纳税处理
第四节 接受无形资产投资财务核算中的纳税处理
第五节 企业筹建期间费用财务核算中的纳税处理

第二部分 企业经营活动财务核算中的纳税处理
第二章 存货财务核算中的纳税处理
第一节 存货的初始计量财务核算中的纳税处理
第二节 存货减少财务核算中的纳税处理
第三节 存货期末计量财务核算中的纳税处理
第四节 存货盘亏、毁损财务核算中的纳税处理
第三章 固定资产财务核算中的纳税处理
第一节 固定资产初始成本财务核算中的纳税处理
第二节 固定资产后续计量财务核算中的纳税处理
第三节 固定资产处置财务核算中的纳税处理
第四节 “营改增”试点企业固定资产财务核算中的纳税处理
第四章 无形资产财务核算中的纳税处理
第一节 无形资产初始计量财务核算中的纳税处理
第二节 无形资产后续计量财务核算中的纳税处理
第三节 无形资产处置财务核算中的纳税处理
第五章 薪酬财务核算中的纳税处理
第一节 薪酬财务核算
第二节 薪酬财务核算中的纳税处理
第六章 往来账项财务核算中的纳税处理
第一节 其他应收款财务核算中的纳税处理
第二节 其他应付款财务核算中的纳税处理
第三节 应收及预付账款财务核算中的纳税处理
第四节 应付及预收账款财务核算中的纳税处理
第七章 企业销售阶段财务核算中的纳税处理
第一节 销售商品收入的确认和计量的会计处理与税法差异
第二节 提供劳务收入的确认和计量与税法比较
第三节 让渡资产使用权收入的确认和计量财务核算中的纳税处理
第四节 所得税收入的特殊规定
第八章 期间费用财务核算中的纳税处理
第一节 职工薪酬财务核算中的纳税处理
第二节 业务招待费财务核算中的纳税处理
第三节 广告费和业务宣传费财务核算中的纳税处理
第四节 手续费及佣金支出财务核算中的纳税处理
第五节 劳动保护费财务核算中的纳税处理
第六节 日常活动相关费用财务核算中的纳税处理

第三部分 投资活动财务核算中的纳税处理
第九章 长期股权投资财务核算中的纳税处理
第一节 长期股权投资初始成本财务核算中的纳税处理
第二节 长期股权投资后续计量财务核算中的纳税处理
第三节 长期股权投资处置财务核算中的纳税处理

第四部分 特殊经营活动财务核算中的纳税处理
第十章 政府补助财务核算中的纳税处理
第一节 政府补助简介
第二节 政府补助的财务核算
第三节 政府补助的纳税处理
第四节 案例分析
第十一章 企业重组与清算财务核算中的纳税处理
第一节 债务重组财务核算中的纳税处理
第二节 资产收购财务核算中的税务处理
第三节 股权收购的税务处理
第四节 清算财务核算中的纳税处理

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Brand Jingdong book
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Jingdong book