第一章 夯實(shí)稅務(wù)入門功..................................................................................1一、初識(shí)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(jiǎn)單了解現(xiàn)行的十八種稅............................................................................504 稅收征收機(jī)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(shí)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(fù)業(yè)要辦理的停業(yè)、復(fù)業(yè)登記..............................................................1008 什么是外出經(jīng)營報(bào)驗(yàn)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(bào)..........................................................................................14三、學(xué)稅務(wù)不能忘的發(fā)票管理............................................................................1511 發(fā)票管理不簡(jiǎn)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(zhǔn)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(jìn)項(xiàng)稅額處理.................................................................................3004 什么是增值稅的進(jìn)項(xiàng)稅額..........................................................................3005 企業(yè)對(duì)外采購物資核算進(jìn)項(xiàng)稅額..............................................................32實(shí)例分析 公司采購原材料的增值稅進(jìn)項(xiàng)稅額核算...................................................3206 購買固定資產(chǎn)核算進(jìn)項(xiàng)稅額......................................................................33實(shí)例分析 為開展生產(chǎn)活動(dòng)購入一棟廠房時(shí)需核算的增值稅進(jìn)項(xiàng)稅額..........................3307 有能力自行建造廠房該怎么算進(jìn)項(xiàng)稅額...................................................34實(shí)例分析 公司自行組織施工人員建造廠房的增值稅進(jìn)項(xiàng)稅額核算.............................3508 外購無形資產(chǎn)核算進(jìn)項(xiàng)稅額......................................................................36實(shí)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(jìn)項(xiàng)稅額.......................3609 公司有實(shí)力自行研發(fā)生產(chǎn)技術(shù)..................................................................36實(shí)例分析 公司自行研發(fā)技術(shù)涉及的增值稅進(jìn)項(xiàng)稅額核算..........................................3710 委托外單位加工核算進(jìn)項(xiàng)稅額..................................................................38實(shí)例分析 委托外單位加工物資支付加工費(fèi)并核算增值稅進(jìn)項(xiàng)稅額.............................38三、增值稅的銷項(xiàng)稅額與應(yīng)納稅額核算...........................................................3911 銷售主營商品核算銷項(xiàng)稅額......................................................................39實(shí)例分析 公司銷售主營產(chǎn)品的銷項(xiàng)稅額核算與處理................................................4012 銷售原材料核算銷項(xiàng)稅額..........................................................................41實(shí)例分析 多余不用的材料在出售過程中的增值稅銷項(xiàng)稅額處理................................4113 隨商品對(duì)外銷售單獨(dú)計(jì)價(jià)的包裝物銷項(xiàng)稅額...........................................42實(shí)例分析 包裝物隨產(chǎn)品一同出售并單獨(dú)計(jì)價(jià)的增值稅銷項(xiàng)稅額核算..........................4314 對(duì)外出售固定資產(chǎn)核算銷項(xiàng)稅額..............................................................44實(shí)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(xiàng)稅額...........................................................45實(shí)例分析 接受外單位委托加工商品收取加工費(fèi)并核算銷項(xiàng)稅額................................4616 接受委托代銷商品需不需要核算銷項(xiàng)稅額...............................................46實(shí)例分析 接受外單位委托代銷商品的銷項(xiàng)稅額核算處理..........................................4717 當(dāng)期增值稅應(yīng)納稅額要算明白..................................................................48實(shí)例分析 計(jì)算公司當(dāng)期增值稅應(yīng)納稅額...............................................................48實(shí)例分析 小規(guī)模納稅人計(jì)算當(dāng)期增值稅應(yīng)納稅額...................................................49第三章 學(xué)透消費(fèi)稅和附加稅費(fèi)...............................................................50一、經(jīng)營特殊應(yīng)稅消費(fèi)品應(yīng)繳納消費(fèi)稅...........................................................5101 了解消費(fèi)稅的征稅范圍..............................................................................5102 消費(fèi)稅的具體應(yīng)稅稅目..............................................................................5203 熟悉消費(fèi)稅的稅率......................................................................................5504 不同情形下消費(fèi)稅應(yīng)納稅額的計(jì)算...........................................................57實(shí)例分析 生產(chǎn)銷售環(huán)節(jié)不同征收方式下的消費(fèi)稅處理.............................................58實(shí)例分析 自產(chǎn)自用業(yè)務(wù)在不同征收方式下的消費(fèi)稅處理..........................................60實(shí)例分析 委托加工物資業(yè)務(wù)在不同征收方式下的消費(fèi)稅處理...................................61實(shí)例分析 進(jìn)口應(yīng)稅消費(fèi)品在不同征收方式下的消費(fèi)稅處理.......................................63實(shí)例分析 委托加工應(yīng)稅消費(fèi)品的兩種消費(fèi)稅核算處理.............................................64二、附加稅費(fèi)隨流轉(zhuǎn)稅一同繳納........................................................................6505 承擔(dān)城市維護(hù)建設(shè)，繳納城建稅..............................................................6606 核算城市維護(hù)建設(shè)稅的應(yīng)納稅額..............................................................66實(shí)例分析 核算公司當(dāng)月應(yīng)繳納的城市維護(hù)建設(shè)稅稅額.............................................6707 認(rèn)識(shí)并核算教育費(fèi)附加和地方教育附加...................................................67實(shí)例分析 核算公司當(dāng)月應(yīng)繳納的教育費(fèi)附加和地方教育附加...................................68第四章 處理好所得稅，護(hù)各方利益.....................................................69一、正確處理企業(yè)所得稅保護(hù)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(duì)象和稅率...........................................................7103 重點(diǎn)計(jì)算應(yīng)納稅所得額..............................................................................72實(shí)例分析 計(jì)算公司當(dāng)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(xiàng)目..............................................................74實(shí)例分析 計(jì)算公司當(dāng)期的應(yīng)納稅所得額...............................................................7705 計(jì)算企業(yè)所得稅應(yīng)納稅額..........................................................................78實(shí)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(gè)人所得稅保護(hù)個(gè)人利益...........................................................7906 個(gè)人所得稅的不同納稅人及其納稅義務(wù)...................................................7907 牢記個(gè)人所得稅的應(yīng)稅所得項(xiàng)目..............................................................8008 清楚個(gè)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(shí)例分析 計(jì)算居民個(gè)人綜合所得的應(yīng)納稅所得額...................................................89實(shí)例分析 計(jì)算個(gè)體工商戶經(jīng)營所得的應(yīng)納稅所得額................................................91實(shí)例分析 計(jì)算納稅人財(cái)產(chǎn)租賃所得的應(yīng)納稅所得額................................................91實(shí)例分析 計(jì)算納稅人財(cái)產(chǎn)轉(zhuǎn)讓所得的應(yīng)納稅所得額................................................92實(shí)例分析 計(jì)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(gè)人所得稅應(yīng)納稅額..........................................................................93實(shí)例分析 計(jì)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(jìn)稅率...................................................9702 土地增值稅的計(jì)稅依據(jù)與扣除項(xiàng)目...........................................................99實(shí)例分析 房地產(chǎn)開發(fā)費(fèi)用扣除項(xiàng)目的不同核算情形..............................................10003 核算土地增值稅應(yīng)納稅額........................................................................101實(shí)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(rèn)識(shí)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(shí)例分析 核算公司占用應(yīng)稅土地從事生產(chǎn)經(jīng)營活動(dòng)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(shí)例分析 核算公司占用耕地從事生產(chǎn)經(jīng)營活動(dòng)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(shí)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(shí)例分析 計(jì)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(shí)例分析 計(jì)算不同情形下的車船稅應(yīng)納稅額.......................................................11312 簡(jiǎn)單認(rèn)識(shí)船舶噸稅....................................................................................11413 核算船舶噸稅應(yīng)納稅額............................................................................115實(shí)例分析 計(jì)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(rèn)識(shí)關(guān)稅........................................................................................11615 確定關(guān)稅的計(jì)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(shí)例分析 核算不同應(yīng)稅稅目的印花稅應(yīng)納稅額....................................................12419 簡(jiǎn)單了解資源稅........................................................................................12520 公司排污不達(dá)標(biāo)要繳環(huán)保稅....................................................................12621 輕松了解煙葉稅........................................................................................128實(shí)例分析 核算煙草公司當(dāng)月需要繳納的煙葉稅....................................................128第六章 關(guān)于納稅申報(bào)的那些事.............................................................129一、流轉(zhuǎn)稅與附加稅費(fèi)一同申報(bào)納稅..............................................................13001 增值稅的征收管理規(guī)定............................................................................13002 消費(fèi)稅的征收管理規(guī)定............................................................................13203 附加稅費(fèi)的征收管理規(guī)定........................................................................13404 流轉(zhuǎn)稅與附加稅費(fèi)的納稅申報(bào)實(shí)務(wù).........................................................135二、財(cái)產(chǎn)和行為稅合并納稅申報(bào)......................................................................14205 哪些稅統(tǒng)一成財(cái)產(chǎn)和行為稅合并申報(bào).....................................................14206 財(cái)產(chǎn)和行為稅合并納稅申報(bào)實(shí)務(wù)............................................................142三、企業(yè)所得稅和個(gè)人所得稅的納稅申報(bào).....................................................14407 企業(yè)所得稅的征收管理規(guī)定....................................................................14508 如何進(jìn)行企業(yè)所得稅納稅申報(bào)................................................................14609 個(gè)人所得稅的征收管理規(guī)定....................................................................14610 個(gè)人所得稅的納稅申報(bào)實(shí)務(wù)....................................................................150四、關(guān)稅船舶噸稅和車輛購置稅的申報(bào).........................................................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(bào)實(shí)務(wù)............................................................15313 車輛購置稅的征收管理規(guī)定與納稅實(shí)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(shí)選擇納稅人身份籌劃納稅............................................................157實(shí)例分析 通過選擇納稅人身份進(jìn)行增值稅納稅籌劃..............................................15702 采購時(shí)選擇合適的供應(yīng)商進(jìn)行納稅籌劃.................................................159實(shí)例分析 通過選擇供應(yīng)商達(dá)到節(jié)省增值稅的目的.................................................15903 銷售時(shí)用商業(yè)折扣方式籌劃納稅............................................................160實(shí)例分析 關(guān)于銷售涉及商業(yè)折扣的納稅籌劃.......................................................16004 實(shí)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(fù)..............................................................16305 充分利用稅前加計(jì)扣除............................................................................163實(shí)例分析 公司利用加計(jì)扣除減少企業(yè)所得稅應(yīng)納稅額...........................................16406 緊扣各種費(fèi)用扣除上限進(jìn)行納稅籌劃.....................................................165實(shí)例分析 從職工福利費(fèi)的扣除上限入手進(jìn)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(shí)例分析 從縮短固定資產(chǎn)折舊年限入手進(jìn)行所得稅納稅籌劃.................................16708 實(shí)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(shí)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(shí)用的稅收優(yōu)惠政策.........................................................171