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Jingdong book

营业税改增值税的税务稽查与查账

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营业税改增值税的税务稽查与查账

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Content Description

《营业税改增值税的税务稽查与查账》主要内容包括:营改增的进程、、营改增征税对象制度、营改增税率制度、营改增应纳税额计算制度、营改增税收征管制度、营改增税收优惠制度、税务稽查概述、税法稽查案件的选择、税务稽查案源管理与随机抽查等。
Author Description

翟继光,企业税务规划专家,哲学学士(北京大学)、法学博士(北京大学),中国政法大学民商经济法学院教授:兼任北京大学财经法研究中心民营企业税法研究室主任,《法制日报》《第一财经日报》特邀评论员。在全国各地讲授税法与企业税务规划120余场。
在《中国税务》《税务研究》《涉外税务》《西南政法大学学报》《法制日报》《经济日报》《中国税务报》《中国财经报》《第一财经日报》等刊物发表论文100余篇,其中,4篇论文被中国人民大学书报资料中心复印报刊资料全文转载,3篇论文被《经济研究参考》全文转载,1篇论文被《中国社会科学文摘》部分转载。
Catalogue

第一章 增值税基本制度
第一节 增值税纳税人制度
第二节 增值税征税对象制度
第三节 增值税税率制度
第四节 增值税应纳税额计算制度
第五节 增值税税收征管制度
第六节 增值税税收优惠制度

第二章 营改增基本制度
第一节 营改增的进程
第二节 营改增纳税人制度
第三节 营改增征税对象制度
第四节 营改增税率制度
第五节 营改增应纳税额计算制度
第六节 营改增税收征管制度
第七节 营改增税收优惠制度

第三章 税务稽查基本制度
第一节 税务稽查概述
第二节 税法稽查案件的选择
第三节 税务稽查案源管理与随机抽查
第四节 税务稽查案件的实施
第五节 税务稽查案件的审理
第六节 重大税务案件审理制度
第七节 税务稽查案件的执行与案卷管理
第八节 税务稽查案件复查、业务公开与违法案件公告制度
第九节 税务稽查执法文书

第四章 税务稽查查账技巧与案例
第一节 税务稽查通过查账发现涉税问题技巧
第二节 税务稽查中对资产负债表的审查技巧
第三节 税务稽查中对账外账的审查技巧
第四节 税务稽查中对往来科目的审查案例
第五节 税务稽查中对固定资产造假手段的审查案例
第六节 税务稽查中收集证据的标准

第五章 增值税会计核算与账务处理
第一节 增值税会计科目的设置与账务处理
第二节 营改增后增值税会计处理办法
第三节 建筑业营改增的账务处理
第四节 税务稽查后增值税账务处理

第六章 增值税稽查与查账技巧
第一节 增值税日常稽查办法
第二节 增值税日常稽查工作经验
第三节 偷逃增值税的主要手段与查账方法
第四节 增值税稽查中对存货的审查技巧与案例
第五节 增值税稽查中对往来账户的审查技巧与案例
第六节 增值税检查中生产要素分析法的运用技巧与案例
第七节 营改增之后各行业增值税稽查的重点

第七章 虚开增值税专用发票稽查案例
第一节 单独虚开增值税专用发票稽查案例
第二节 团伙虚开增值税专用发票稽查案例
第三节 介绍虚开增值税专用发票稽查案例

第八章 取得虚开增值税专用发票稽查案例
第一节 通过协查对违法取得虚开发票进行稽查案例
第二节 通过日常检查对违法取得虚开发票进行稽查案例
第三节 通过专项检查对违法取得虚开发票进行稽查案例
第四节 善意取得虚开增值税专用发票稽查案例

第九章 其他手段偷逃增值税稽查案例
第一节 违规抵扣增值税进项税额稽查案例
第二节 不开发票少申报增值税收入稽查案例
第三节 设置账外账隐瞒增值税收入稽查案例
第四节 利用价外收费等其他方式隐瞒增值税收入稽查案例

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Brand Jingdong book
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