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Jingdong book

轻松做会计丛书:轻松纳税

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轻松做会计丛书:轻松纳税

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《轻松做会计丛书:轻松纳税》的特色是,通俗易懂,要言不烦,紧扣主题,注重实用;对于会计新手来说,《轻松做会计丛书:轻松纳税》是绝好的入门指南;对于工作多年的会计而言,《轻松做会计丛书:轻松纳税》是进一步提高业务水平的不错选择。
Content Description

《轻松做会计丛书:轻松纳税》依照最新的企业会计准则,紧密结合企业会计的工作实际,运用直观的方法,围绕具体案例的会计处理方法,进行讲解说明,使读者能引发思考,举一反三,以缩短会计业务的“适应期”,尽快胜任所承担的业务工作,并迅速增强会计实操能力,提高管理财务的工作水平及工作绩效,成为一个优秀的会计人员。
Catalogue

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
习题(一)

第二章 增值税核算技巧
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.增值税的减免优惠政策
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
四、增值税的案例分析
1.企业的基本资料
2.涉税业务资料
3.要求
4.操作步骤
习题(二)

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.营业税的扣缴义务人
3.营业税的征税范围
4.营业税的税目及税率
5.营业税的起征点
6.营业税的优惠政策
……

第四章 消费税核算技巧
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
第九章 税务检查
习题解答
Book Abstract

2.增值税的征税范围
在进行增值税核算时,必须要明确对哪些物品、对哪些行为才需要征收增值税。增值税的征税环节包括工业生产环节,商业批发、零售环节,加工、修理修配劳务以及进口环节,根据《增值税暂行条例》规定,增值税的应税范围可以归纳为一般应税项目、特殊应税项目、特殊应税行为、税收优惠项目四大类。
(1)一般应税项目。
①销售或者进口的货物:
是指在大陆销售或通过海关进口具有物理形态的各种有形动产,包括电力、热力、气体在内。不动产不征收增值税。
②提供加工、修理修配劳务:
加工是指受托加工货物,即委托方提供原材料及主要材料,受托方按照委托方的要求制造货物并收取加工费的业务;修理修配是指受托对损伤和丧失功能的货物进行修复,使其恢复原状和功能的业务。
企业员工为本企业提供加工、修理修配劳务不包括在内。
(2)特殊应税项目。
①期货业:
期货分货物期货与金融期货,其中货物期货征收增值税(于交割时纳税),金融期货征收营业税。
②银行业:
银行业务中,销售金银业务征收增值税,信贷业务征收营业税(销售结算凭证应并入信贷业务征收营业税)。
③典当业:
货物典当分死当和活当,销售死当货物征收增值税,活当收取利息,征收营业税。
④集邮商品:
生产销售邮票商品征收增值税,邮政部门、集邮公司销售集邮商品征收营业税,其他单位和个人销售集邮商品征收增值税。
……
Introduction

截至2011年,全国会计从业人员已突破一千万,会计行业职位竞争相当激烈。有趣的是,目前企业所缺乏的也正是会计——那些能独立处理全盘会计业务与管理财务的会计人才。国内很多中小企业,特别是民营企业,对会计人才的需求是最大的。
会计学是一门应用性很强的专业知识,会计理论必须与会计工作实践相结合。会计工作是企业财务管理的最基本、最重要的事务,企业任何经济活动都与会计工作息息相关。一个优秀的会计人员,在进行会计核算,实施会计监督的同时,还应从事会计分析、预测经济趋势,为企业的经营决策提供相关数据。
然而,会计行业目前有两种现象值得重视:一是不少新进人员虽然获得了从业资格证书、具备一定的会计专业知识,但在实际工作中却束手无策;二是有的人从事会计工作多年,实际操作能力和工作效率总是难以提高。针对这一情况,我们组织了一批具有较高会计理论素养、有丰富会计经验的企业在职财务会计,编写了这套“轻松学会计丛书”。

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Brand Jingdong book
Brand Origin China

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