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Jingdong book

税务会计实务与案例

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Jingdong book

税务会计实务与案例

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《税务会计实务与案例》针对企业涉税会计的账务处理、税收检查的方法做了详细论述，同时收集整理了41个税收稽查真实案例，从案件稽查终结到适用税法、案例点评、思考题，旨在帮助财务工作者在日常涉税工作处理和税收征、管、稽查人员在税源的征纳、检查过程中起到辅助作用。同时，通过阅读《税务会计实务与案例》，提高广大的纳税人对税收政策的了解，提高依法纳税意识、增强法制观念将起到积极的作用。
Author Description

李建林（1958-），女，广西桂林人，高级经济师，桂林旅游学院院长助理，广西“十百千”拔尖会计人才高校财务类**期培养对象。广西会计学会教育分会副会长，全国教育会计学会高职分会常务理事，从事企业、金融、高校财务管理工作30多年，有丰富的实际工作经验和教学成果。近三年来在《会计之友》《广西教育》等期刊公开发表学术论文10余篇；主编财会专业实训教材3部，先后主持省级教科研项目3项，荣获各级奖励5项。研究方向：税务筹划、高校财务管理。
Catalogue

第一部分 涉税会计核算实务
第一章 我国现行税收制度和税收优惠制度
第一节 我国现行税收制度
第二节 我国税收优惠制度
第二章 涉税会计核算
第一节 涉税会计主要会计科目的设置
第二节 生产企业涉税会计核算
第三节 商品流通企业的涉税核算
第三章 纳税审查方法
第一节 纳税审查的基本方法
第二节 纳税审查的基本内容
第三节 账务调整的基本方法
第四章 流转税纳税审查实务
第一节 增值税纳税审查实务
第二节 消费税纳税审查实务
第三节 营业税（营改增）纳税审查实务
第五章 所得税纳税审查代理实务
第一节 企业所得税纳税审查代理实务
第二节 外商投资企业和外国企业所得税纳税审查代理实务
第三节 个人所得税纳税审查代理实务
第六章 其他税种纳税审查实务
第一节 印花税、土地增值税纳税审查实务
第二节 房产税、城镇土地使用税纳税审查实务
第三节 资源税纳税审查代理实务

第二部分 经典案例分析
某市工业研究所偷税违法案
某市机电中心偷漏税案
某市在线科技有限公司偷税案
某市某电器有限公司故意滞后取得对方企业的增值税专票进行虚假抵扣偷税案
某市某卫材经营部偷税案
某运输集团有限责任公司待处理财产损溢未在账上作进项税额转出偷税案
某药业有限责任公司对需要退回发票作废重开的增值税应抵扣进项税漏税案
某市某被服厂非正常损失的购进货物少调整进项税漏税案
某市阀门总厂待处理财产损溢偷税案
某市某电动车工业有限公司故意滞后取得增值税专票进行虚假抵扣偷税案
某县A电子有限公司虚开增值税专用发票案
某建设集团有限公司某市分公司虚假发票偷税案
某市某贸易有限责任公司虚开增值税专用发票案
某市某贸易有限公司虚开增值税专用发票账外经营偷税案
某市某餐饮有限公司账外经营偷税案
某市某房地产开发有限公司以甲方供应钢材虚增成本方式偷税案
某市某汽车有限公司账外账隐瞒收入偷税案
某市××村某采石场偷税案
某市世纪地产开发有限责任公司企业所得税偷税案
某市某混凝土有限公司偷税案
某市某粮油食品有限公司接受虚开增值税专用发票抵扣税款偷税案
某纸业有限公司接受虚开增值税专用发票偷税案
某市某建筑机械有限公司隐瞒收入偷税案
某市某房地产开发有限公司企业所得税偷税案
某市某家私制造有限公司账外账隐瞒收入偷税案
某省某空调电器设备有限公司某市分公司账外经营偷税案
某市某玻璃有限责任公司账外经营偷税案
某市刃具厂接受虚开发票抵扣进项税偷漏税案
某市某摩托车公司偷税案
某市某食品有限公司偷税案
某市某木业加工厂偷税案
某市某科技发展有限公司“体外循环”不申报偷税案
某市某电动自行车经销部偷税案
某市某计算机科技有限公司发票违法案
某市某贸易有限责任公司偷税案
某市某车业有限公司偷税案
某市某房地产开发有限公司企业所得税偷税案
某市某酒业有限公司偷税案
某市某融资性担保有限公司偷税案
某市C实业有限责任公司补税案
某市商业银行少缴所得税案
Book Abstract

1.对流动资产各项目的审查与分析
流动资产包括“货币资金”、“交易性金融资产”、“应收票据”、“应收账款”、“坏账准备”（“应收账款”项目的抵减数）、“预付账款”、“其他应收款”、“存货”、“长期待摊费用”、“待处理财产损溢”等项目。在审查时，首先分析流动资产占全部资产的比重，分析企业的资产分布是否合理，分析流动资产的实际占用数是否与企业的生产规模和生产任务计划相适应，若流动资产实际占用数增长过快，则应注意是因材料或商品集中到货或因价格变动等因素引起，还是由于管理不善、物资积压、产品滞销或者是虚增库存成本所造成，以便进一步分析企业有无弄虚作假、乱挤成本等问题。对流动资产项目进行分析后，还要进一步考核企业流动资金的周转情况，通过计算应收账款周转率、存货周转率等指标，并分别与计划、上年同期进行对比，分析这些指标的变化是否正常。
2.对长期股权投资、固定资产、无形及递延所得税资产的审查与分析
长期投资反映企业不准备在一年内变现的投资。按规定，企业可以采用货币资金、实物、无形资产等方式向其他单位投资，由于投资额的大小涉及企业的投资效益，因此，在对资产负债表进行审查分析时，应注意核实企业长期投资数额，对长期投资的审查分析；除核实长期投资数额外，还应注意企业对长期投资的核算方法。财务制度规定，企业进行长期投资，对被投资单位没有实际控制权的，应采用成本法核算，并且不因被投资单位净资产的增加或减少而变动；拥有实际控制权的，应当采用权益法核算。由于成本法和权益法对于投资收益的确定方法不同，直接涉及所得税的计算和缴纳，因此要注意审查企业长期投资的核算方法是否得当。
固定资产的审查分析，首先是了解资产增减变动的情况，其次，在核实固定资产原值的基础上，应进一步核实固定资产折旧额，审查企业折旧计算方法是否得当，计算结果是否正确。
对“在建工程”项目的审核，应注意了解企业有无工程预算，各项在建工程费用支出是否核算真实，有无工程支出与生产经营支出混淆的情况等。
无形资产是反映企业的专利权、非专利技术、商标权、土地使用权、商誉等各种无形资产的价值。在审查无形资产项目时，应注意企业无形资产期末数与期初数的变化情况，了解企业本期无形资产的变动和摊销情况，并注意企业无形资产的摊销额计算是否正确，有无多摊或少摊的现象。
递延所得税资产包括开办费、固定资产修理支出、以经营租赁方式租入的固定资产改良支出等。
……

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