第一章 夯實稅務(wù)入門功..................................................................................1一、初識稅，基礎(chǔ)牢固很重要..............................................................................201 何為稅收，何為稅法....................................................................................202 快速了解稅收法律關(guān)系................................................................................403 簡單了解現(xiàn)行的十八種稅............................................................................504 稅收征收機關(guān)只有稅務(wù)局嗎........................................................................6二、了解與稅務(wù)有關(guān)的工作內(nèi)容..........................................................................605 企業(yè)成立時要辦理開業(yè)稅務(wù)登記................................................................606 發(fā)生相應(yīng)變更要辦理變更稅務(wù)登記.............................................................807 停復業(yè)要辦理的停業(yè)、復業(yè)登記..............................................................1008 什么是外出經(jīng)營報驗登記..........................................................................1109 終止經(jīng)營要辦理注銷稅務(wù)登記..................................................................1310 什么是納稅申報..........................................................................................14三、學稅務(wù)不能忘的發(fā)票管理............................................................................1511 發(fā)票管理不簡單，票面內(nèi)容要牢記...........................................................1512 種類不同，發(fā)票結(jié)構(gòu)有差異......................................................................1713 發(fā)票的使用要經(jīng)購買與領(lǐng)用手續(xù)..............................................................21第二章 掌握增值稅是重中之重...............................................................24一、增值稅基礎(chǔ)要打牢.........................................................................................2501 增值稅的納稅義務(wù)人和扣繳義務(wù)人...........................................................2502 準確納稅需要明確增值稅征稅范圍...........................................................2503 分清增值稅稅率和征收率..........................................................................28二、增值稅的進項稅額處理.................................................................................3004 什么是增值稅的進項稅額..........................................................................3005 企業(yè)對外采購物資核算進項稅額..............................................................32實例分析 公司采購原材料的增值稅進項稅額核算...................................................3206 購買固定資產(chǎn)核算進項稅額......................................................................33實例分析 為開展生產(chǎn)活動購入一棟廠房時需核算的增值稅進項稅額..........................3307 有能力自行建造廠房該怎么算進項稅額...................................................34實例分析 公司自行組織施工人員建造廠房的增值稅進項稅額核算.............................3508 外購無形資產(chǎn)核算進項稅額......................................................................36實例分析 公司從外單位購入生產(chǎn)用非專利技術(shù)要核算增值稅進項稅額.......................3609 公司有實力自行研發(fā)生產(chǎn)技術(shù)..................................................................36實例分析 公司自行研發(fā)技術(shù)涉及的增值稅進項稅額核算..........................................3710 委托外單位加工核算進項稅額..................................................................38實例分析 委托外單位加工物資支付加工費并核算增值稅進項稅額.............................38三、增值稅的銷項稅額與應(yīng)納稅額核算...........................................................3911 銷售主營商品核算銷項稅額......................................................................39實例分析 公司銷售主營產(chǎn)品的銷項稅額核算與處理................................................4012 銷售原材料核算銷項稅額..........................................................................41實例分析 多余不用的材料在出售過程中的增值稅銷項稅額處理................................4113 隨商品對外銷售單獨計價的包裝物銷項稅額...........................................42實例分析 包裝物隨產(chǎn)品一同出售并單獨計價的增值稅銷項稅額核算..........................4314 對外出售固定資產(chǎn)核算銷項稅額..............................................................44實例分析 出售閑置不用的廠房需要核算增值稅......................................................4415 接受外單位委托加工核算銷項稅額...........................................................45實例分析 接受外單位委托加工商品收取加工費并核算銷項稅額................................4616 接受委托代銷商品需不需要核算銷項稅額...............................................46實例分析 接受外單位委托代銷商品的銷項稅額核算處理..........................................4717 當期增值稅應(yīng)納稅額要算明白..................................................................48實例分析 計算公司當期增值稅應(yīng)納稅額...............................................................48實例分析 小規(guī)模納稅人計算當期增值稅應(yīng)納稅額...................................................49第三章 學透消費稅和附加稅費...............................................................50一、經(jīng)營特殊應(yīng)稅消費品應(yīng)繳納消費稅...........................................................5101 了解消費稅的征稅范圍..............................................................................5102 消費稅的具體應(yīng)稅稅目..............................................................................5203 熟悉消費稅的稅率......................................................................................5504 不同情形下消費稅應(yīng)納稅額的計算...........................................................57實例分析 生產(chǎn)銷售環(huán)節(jié)不同征收方式下的消費稅處理.............................................58實例分析 自產(chǎn)自用業(yè)務(wù)在不同征收方式下的消費稅處理..........................................60實例分析 委托加工物資業(yè)務(wù)在不同征收方式下的消費稅處理...................................61實例分析 進口應(yīng)稅消費品在不同征收方式下的消費稅處理.......................................63實例分析 委托加工應(yīng)稅消費品的兩種消費稅核算處理.............................................64二、附加稅費隨流轉(zhuǎn)稅一同繳納........................................................................6505 承擔城市維護建設(shè)，繳納城建稅..............................................................6606 核算城市維護建設(shè)稅的應(yīng)納稅額..............................................................66實例分析 核算公司當月應(yīng)繳納的城市維護建設(shè)稅稅額.............................................6707 認識并核算教育費附加和地方教育附加...................................................67實例分析 核算公司當月應(yīng)繳納的教育費附加和地方教育附加...................................68第四章 處理好所得稅，護各方利益.....................................................69一、正確處理企業(yè)所得稅保護公司利益...........................................................7001 分清企業(yè)所得稅的不同納稅人..................................................................7002 了解企業(yè)所得稅的征稅對象和稅率...........................................................7103 重點計算應(yīng)納稅所得額..............................................................................72實例分析 計算公司當月企業(yè)所得稅的應(yīng)納稅所得額................................................7304 了解企業(yè)所得稅的稅前扣除項目..............................................................74實例分析 計算公司當期的應(yīng)納稅所得額...............................................................7705 計算企業(yè)所得稅應(yīng)納稅額..........................................................................78實例分析 核算公司年度企業(yè)所得稅應(yīng)納稅額.........................................................79二、正確處理個人所得稅保護個人利益...........................................................7906 個人所得稅的不同納稅人及其納稅義務(wù)...................................................7907 牢記個人所得稅的應(yīng)稅所得項目..............................................................8008 清楚個人所得稅的稅率檔次......................................................................8209 確定應(yīng)納稅所得額是關(guān)鍵..........................................................................84實例分析 計算居民個人綜合所得的應(yīng)納稅所得額...................................................89實例分析 計算個體工商戶經(jīng)營所得的應(yīng)納稅所得額................................................91實例分析 計算納稅人財產(chǎn)租賃所得的應(yīng)納稅所得額................................................91實例分析 計算納稅人財產(chǎn)轉(zhuǎn)讓所得的應(yīng)納稅所得額................................................92實例分析 計算納稅人利息、股息、紅利所得和偶然所得的應(yīng)納稅所得額....................9310 核算個人所得稅應(yīng)納稅額..........................................................................93實例分析 計算納稅人各種所得的應(yīng)納稅額............................................................93第五章 了解更多稅提升業(yè)務(wù)能力..........................................................96一、與土地有關(guān)的稅務(wù)處理.................................................................................9701 土地增值稅的征稅范圍與超率累進稅率...................................................9702 土地增值稅的計稅依據(jù)與扣除項目...........................................................99實例分析 房地產(chǎn)開發(fā)費用扣除項目的不同核算情形..............................................10003 核算土地增值稅應(yīng)納稅額........................................................................101實例分析 核算公司開發(fā)住宅需要繳納的土地增值稅應(yīng)納稅額.................................10204 認識城鎮(zhèn)土地使用稅................................................................................10405 核算城鎮(zhèn)土地使用稅應(yīng)納稅額................................................................105實例分析 核算公司占用應(yīng)稅土地從事生產(chǎn)經(jīng)營活動應(yīng)繳納的城鎮(zhèn)土地使用稅............10506 了解耕地占用稅........................................................................................10607 核算耕地占用稅應(yīng)納稅額........................................................................107實例分析 核算公司占用耕地從事生產(chǎn)經(jīng)營活動應(yīng)繳納的耕地占用稅........................108二、與車船有關(guān)的稅務(wù)處理...............................................................................10808 在買車時一次性繳納車輛購置稅............................................................10909 核算車輛購置稅應(yīng)納稅額........................................................................109實例分析 計算不同情形下的車輛購置稅的應(yīng)納稅額..............................................11010 每年使用車船需要按年繳納車船稅.........................................................11011 核算車船稅應(yīng)納稅額................................................................................112實例分析 計算不同情形下的車船稅應(yīng)納稅額.......................................................11312 簡單認識船舶噸稅....................................................................................11413 核算船舶噸稅應(yīng)納稅額............................................................................115實例分析 計算應(yīng)稅船舶噸稅的應(yīng)納稅額.............................................................115三、其他稅種的稅務(wù)處理...................................................................................11614 從稅率認識關(guān)稅........................................................................................11615 確定關(guān)稅的計稅依據(jù)很重要....................................................................11716 從印花稅的征稅范圍知納稅人................................................................12017 了解印花稅的應(yīng)稅稅目與稅率................................................................12118 核算印花稅應(yīng)納稅額................................................................................122實例分析 核算不同應(yīng)稅稅目的印花稅應(yīng)納稅額....................................................12419 簡單了解資源稅........................................................................................12520 公司排污不達標要繳環(huán)保稅....................................................................12621 輕松了解煙葉稅........................................................................................128實例分析 核算煙草公司當月需要繳納的煙葉稅....................................................128第六章 關(guān)于納稅申報的那些事.............................................................129一、流轉(zhuǎn)稅與附加稅費一同申報納稅..............................................................13001 增值稅的征收管理規(guī)定............................................................................13002 消費稅的征收管理規(guī)定............................................................................13203 附加稅費的征收管理規(guī)定........................................................................13404 流轉(zhuǎn)稅與附加稅費的納稅申報實務(wù).........................................................135二、財產(chǎn)和行為稅合并納稅申報......................................................................14205 哪些稅統(tǒng)一成財產(chǎn)和行為稅合并申報.....................................................14206 財產(chǎn)和行為稅合并納稅申報實務(wù)............................................................142三、企業(yè)所得稅和個人所得稅的納稅申報.....................................................14407 企業(yè)所得稅的征收管理規(guī)定....................................................................14508 如何進行企業(yè)所得稅納稅申報................................................................14609 個人所得稅的征收管理規(guī)定....................................................................14610 個人所得稅的納稅申報實務(wù)....................................................................150四、關(guān)稅船舶噸稅和車輛購置稅的申報.........................................................15211 關(guān)稅和船舶噸稅的征收管理規(guī)定............................................................15212 關(guān)稅和船舶噸稅的納稅申報實務(wù)............................................................15313 車輛購置稅的征收管理規(guī)定與納稅實務(wù).................................................153第七章 做好稅務(wù)籌劃...................................................................................156一、做好增值稅納稅籌劃...................................................................................15701 設(shè)立時選擇納稅人身份籌劃納稅............................................................157實例分析 通過選擇納稅人身份進行增值稅納稅籌劃..............................................15702 采購時選擇合適的供應(yīng)商進行納稅籌劃.................................................159實例分析 通過選擇供應(yīng)商達到節(jié)省增值稅的目的.................................................15903 銷售時用商業(yè)折扣方式籌劃納稅............................................................160實例分析 關(guān)于銷售涉及商業(yè)折扣的納稅籌劃.......................................................16004 實用的增值稅稅收優(yōu)惠政策....................................................................162二、充分利用所得稅稅收優(yōu)惠減稅負..............................................................16305 充分利用稅前加計扣除............................................................................163實例分析 公司利用加計扣除減少企業(yè)所得稅應(yīng)納稅額...........................................16406 緊扣各種費用扣除上限進行納稅籌劃.....................................................165實例分析 從職工福利費的扣除上限入手進行所得稅納稅籌劃.................................16507 合理改變固定資產(chǎn)折舊年限做籌劃.........................................................166實例分析 從縮短固定資產(chǎn)折舊年限入手進行所得稅納稅籌劃.................................16708 實用的企業(yè)所得稅稅收優(yōu)惠政策............................................................168三、更多稅種涉及的稅務(wù)籌劃方法..................................................................16909 從減少流轉(zhuǎn)環(huán)節(jié)入手籌劃合同的印花稅.................................................170實例分析 改變合同的簽訂方式也可以合理節(jié)省印花稅...........................................17010 其他稅種比較實用的稅收優(yōu)惠政策.........................................................171