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Jingdong book

全面推开营业税改征增值税试点业务手册

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Jingdong book

全面推开营业税改征增值税试点业务手册

Name: 全面推开营业税改征增值税试点业务手册
Brand: Jingdong book
SKU: 3110222281
Price: 42.05 USD
Availability: OutOfStock

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Content Description

全面梳理建筑业、房地产业、金融业、生活服务业营业税改征增值税政策要点
分类详细，便于税务人员和纳税人学习掌握、准确执行营业税改征增值税各项政策

Catalogue

第一章纳税人和扣缴义务人
第一节纳税人
一、一般规定
二、特别规定
第二节扣缴义务人

第二章征税范围
第一节具体范围
一、销售服务
二、销售无形资产
三、销售不动产
第二节具体规定
一、销售服务、无形资产或者不动产
二、视同销售
三、不征收增值税项目

第三章税率、征收率
第一节增值税税率
一、一般规定
二、具体规定
三、零税率
第二节增值税征收率
一、一般规定
二、具体规定
三、特别规定
第三节一般纳税人适用简易办法具体规定
一、一般规定
二、具体规定
第四节其他规定
一、兼营适用税率
二、其他规定
三、扣缴增值税适用税率

第四章应纳税额的计算
第一节一般计税方法
一、适用范围
二、计税方法
第二节简易计税方法
一、适用范围一般规定
二、计税方法
第三节扣缴税额计算

第五章销项税额
第一节一般规定
一、销项税额定义
二、销项税额计算
第二节销售额
一、销售额定义
二、兼营销售货物、劳务、服务、无形资产或者不动产
三、混合销售
四、兼营免税、减税项目
五、销售额以人民币计算
六、不含税销售额计算
七、销售额或销项税额的扣减
八、价格明显偏低或偏高且不具有合理商业目的或者无销售额
第三节差额计算销售额的具体规定
一、具体项目
……
第六章进项税额
第七章纳税义务和扣缴义务发生时间、纳税地点、纳税期限
第八章税收减免
第九章征收管理
附录
附表

Introduction

全面推行营改增试点在波澜壮阔的中国税制改革进程中具有里程碑式的重要意义，营改增改革牵一发而动全身，将对中国经济社会持续健康发展产生积极而深远的影响。
全面推行营改增试点是一项复杂的系统工程，此次涉及的建筑业、房地产业、金融业、生活服务业四大行业，与民生福祉息息相关，社会公众高度关注。实现营改增税负只减不增的目标，确保税制规范统一，既要求税务干部熟练掌握相关政策，承担好落实改革“最后一公分”的职责使命，更需要营改增纳税人主动适应并遵从新税制，充分享受营改增的制度红利，增强经济发展动力。
为方便税务人员和纳税人学习掌握、准确执行营改增改革各项政策，我们对四大行业营改增政策进行了梳理，编撰成书，供税务干部培训及纳税辅导使用。希望借此助力营改增改革，增进纳税人和全社会对改革的共识。
本书由李亚民主编，郑怀远和姜斯民任副主编，由姜斯民总策划，参与本书编写的有马海涛、臧华超、林红、傅艳宏、黄舒婷、李昕、郝永威、李星、朱丽楠、杨保国。
鉴于本书涉及的税收政策较多，编写时间仓促，书中难免有不妥甚至错误之处，敬请广大读者批评指正。

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Jingdong book

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