稅法新編（第二版）

第1章　稅法概論 11.1 稅收 11.1.1 稅收的概念 11.1.2 稅收的產(chǎn)生與發(fā)展沿革 11.1.3 稅收的特征 21.1.4 稅收法律關(guān)系 31.1.5 稅收制度與稅法的關(guān)系 31.2 稅法 41.2.1 稅法的概念 41.2.2 稅法的作用 41.2.3 稅法的原則 51.3 稅法的構(gòu)成要素 61.3.1 納稅人 61.3.2 征稅對(duì)象 61.3.3 稅率 71.3.4 稅收優(yōu)惠 71.3.5 納稅環(huán)節(jié) 71.3.6 納稅期限 71.3.7 納稅地點(diǎn) 71.3.8 總則、罰則和附則 71.4 我國現(xiàn)行稅法體系 71.4.1 我國現(xiàn)行稅法體系概述 71.4.2 稅法分類 8第2章 增值稅法 102.1 增值稅概述 102.1.1 增值稅的概念 102.1.2 增值稅的類型 102.1.3 增值稅的計(jì)稅方法 112.1.4 增值稅的特點(diǎn) 112.1.5 我國增值稅制度的建立與發(fā)展 122.2 增值稅的征收范圍和納稅人 122.2.1 增值稅的征收范圍 122.2.2 納稅人與扣繳義務(wù)人 152.3 增值稅的稅率和征收率 172.3.1 增值稅的稅率 172.3.2 增值稅的征收率 182.4 增值稅應(yīng)納稅額的計(jì)算 192.4.1 一般納稅人應(yīng)納稅額的計(jì)算 192.4.2 小規(guī)模納稅人應(yīng)納稅額的計(jì)算 302.4.3 銷售固定資產(chǎn)的稅額計(jì)算 ··········· 302.4.4 進(jìn)口貨物應(yīng)納稅額的計(jì)算 ··········· 322.5 出口貨物勞務(wù)退(免)稅 ····················· 332.5.1 出口貨物勞務(wù)退(免)稅基本政策 ··· 332.5.2 出口貨物勞務(wù) ······························ 332.5.3 增值稅退(免)稅辦法 ···················· 362.6 增值稅的稅收優(yōu)惠 ···························· 412.6.1 增值稅起征點(diǎn) ······························ 412.6.2 增值稅減免 ·································· 422.7 增值稅專用發(fā)票使用管理 ················ 472.7.1 增值稅專用發(fā)票的基本規(guī)定 ······· 472.7.2 增值稅專用發(fā)票的領(lǐng)購與開具 ··· 482.7.3 增值稅專用發(fā)票的報(bào)稅與繳銷 ··· 502.7.4 增值稅專用發(fā)票的認(rèn)證與稅額抵扣 502.8 營(yíng)業(yè)稅改征增值稅 512.8.1 營(yíng)業(yè)稅改征增值稅的納稅人和扣繳義務(wù)人 512.8.2 應(yīng)稅服務(wù) ······································ 522.8.3 增值稅的稅率和征收率 ··············· 53IV 稅法新編(第二版)2.8.4 應(yīng)納稅額的計(jì)算 ··························· 532.8.5 營(yíng)業(yè)稅改增值稅的稅收減免 ······· 572.8.6 營(yíng)業(yè)稅改增值稅的征收管理 ······· 582.9 增值稅的納稅申報(bào) ···························· 582.9.1 增值稅的納稅義務(wù)發(fā)生時(shí)間 ······· 582.9.2 增值稅的納稅期限 ······················· 592.9.3 增值稅的納稅地點(diǎn) ······················· 602.10 案例分析 ········································· 60第3章 消費(fèi)稅法 ······································ 683.1 消費(fèi)稅概述 ······································· 683.1.1 消費(fèi)稅的含義 ······························ 683.1.2 消費(fèi)稅計(jì)稅方法 ··························· 693.1.3 我國消費(fèi)稅的特點(diǎn) ······················· 693.1.4 消費(fèi)稅的作用 ······························ 703.2 消費(fèi)稅的征稅范圍和納稅人 ············ 713.2.1 消費(fèi)稅的征稅范圍 ······················· 713.2.2 消費(fèi)稅的納稅人 ··························· 713.3 消費(fèi)稅的稅目和稅率 ························ 723.3.1 消費(fèi)稅的稅目 ······························ 723.3.2 消費(fèi)稅的稅率 ······························ 753.4 消費(fèi)稅的計(jì)稅依據(jù) ···························· 763.4.1 從價(jià)定率計(jì)稅方法的計(jì)稅依據(jù) ··· 763.4.2 從量定額計(jì)稅方法的計(jì)稅依據(jù) ··· 793.4.3 復(fù)合計(jì)稅方法的計(jì)稅依據(jù) ··········· 803.5 消費(fèi)稅應(yīng)納稅額的計(jì)算 ···················· 813.5.1 生產(chǎn)者自產(chǎn)自銷應(yīng)稅消費(fèi)品的應(yīng)納稅額的計(jì)算 ··························· 813.5.2 生產(chǎn)者自產(chǎn)自用應(yīng)稅消費(fèi)品的應(yīng)納稅額的計(jì)算 ··························· 833.5.3 委托加工應(yīng)稅消費(fèi)品的應(yīng)納稅額的計(jì)算 ·········································· 833.5.4 進(jìn)口應(yīng)稅消費(fèi)品的應(yīng)納稅額的計(jì)算 ·············································· 843.6 出口應(yīng)稅消費(fèi)品退(免)稅 ················· 843.7 消費(fèi)稅的稅收優(yōu)惠 ···························· 873.7.1 消費(fèi)稅的稅額減征 ······················· 873.7.2 消費(fèi)稅減征額及應(yīng)納稅額計(jì)算 ··· 873.8 消費(fèi)稅的納稅申報(bào) ···························· 883.8.1 消費(fèi)稅的納稅環(huán)節(jié) ······················· 883.8.2 消費(fèi)稅的納稅義務(wù)發(fā)生時(shí)間 ······· 883.8.3 消費(fèi)稅的納稅期限 ······················· 883.8.4 消費(fèi)稅的納稅地點(diǎn) ······················· 893.8.5 消費(fèi)稅的征收機(jī)關(guān)與申報(bào)繳納 ··· 893.9 案例分析 ··········································· 89第4章 營(yíng)業(yè)稅法 954.1 營(yíng)業(yè)稅概述 954.1.1 營(yíng)業(yè)稅的概念 ······························ 954.1.2 營(yíng)業(yè)稅的特點(diǎn) ······························ 954.1.3 營(yíng)業(yè)稅的產(chǎn)生和發(fā)展 ··················· 964.2 營(yíng)業(yè)稅的征稅范圍和納稅人 ············ 974.2.1 營(yíng)業(yè)稅的征稅范圍 ······················· 974.2.2 營(yíng)業(yè)稅的納稅人 ··························· 984.3 營(yíng)業(yè)稅的稅目和稅率 ························ 994.3.1 營(yíng)業(yè)稅的稅目 ······························ 994.3.2 營(yíng)業(yè)稅的稅率 ····························1024.4 營(yíng)業(yè)稅的計(jì)稅依據(jù) ···························1034.5 營(yíng)業(yè)稅應(yīng)納稅額的計(jì)算 ··················1074.5.1 營(yíng)業(yè)稅應(yīng)納稅額的計(jì)算方法 ·····1084.5.2 營(yíng)業(yè)稅應(yīng)納稅額計(jì)算的其他規(guī)定 1094.6 營(yíng)業(yè)稅的稅收優(yōu)惠 ···························1094.6.1 營(yíng)業(yè)稅的起征點(diǎn) ·························1094.6.2 營(yíng)業(yè)稅的稅收優(yōu)惠 ····················· 1104.7 營(yíng)業(yè)稅的納稅申報(bào) ···························1164.7.1 營(yíng)業(yè)稅納稅義務(wù)發(fā)生時(shí)間 ········· 1164.7.2 營(yíng)業(yè)稅的納稅期限 ····················· 1174.7.3 營(yíng)業(yè)稅的納稅地點(diǎn) ····················· 1174.7.4 營(yíng)業(yè)稅的納稅申報(bào) ····················· 1174.8 案例分析 118第5章 城市維護(hù)建設(shè)稅法及教育費(fèi)附加規(guī)定 1235.1 城市維護(hù)建設(shè)稅概述 ·······················1235.1.1 城市維護(hù)建設(shè)稅的概念 ·············1235.1.2 城市維護(hù)建設(shè)稅的產(chǎn)生和發(fā)展 ···1235.1.3 城市維護(hù)建設(shè)稅的特點(diǎn) ·············1245.1.4 城市維護(hù)建設(shè)稅的作用 ·············1245.1.5 城市維護(hù)建設(shè)稅的征稅范圍 ·····1255.2 城市維護(hù)建設(shè)稅的納稅人、計(jì)稅依據(jù)和稅率 ··············································1255.2.1 城市維護(hù)建設(shè)稅的納稅人 ·········1255.2.2 城市維護(hù)建設(shè)稅的計(jì)稅依據(jù) ·····1255.2.3 城市維護(hù)建設(shè)稅的稅率 ·············1255.3 城市維護(hù)建設(shè)稅應(yīng)納稅額的計(jì)算 ···1265.4 城市維護(hù)建設(shè)稅的稅收優(yōu)惠 ···········1265.5 城市維護(hù)建設(shè)稅的納稅申報(bào) ···········1265.5.1 城市維護(hù)建設(shè)稅的納稅期限 ·····1265.5.2 城市維護(hù)建設(shè)稅的納稅地點(diǎn) ·····1275.5.3 城市維護(hù)建設(shè)稅的納稅申報(bào) ·····1275.6 教育費(fèi)附加和地方教育費(fèi)附加規(guī)定 ··················································1275.6.1 教育費(fèi)附加和地方教育費(fèi)附加 ··1275.6.2 教育費(fèi)附加和地方教育費(fèi)附加的基本法律規(guī)定 ·····························1285.7 教育費(fèi)附加和地方教育費(fèi)附加的納稅申報(bào) ···········································1295.8 案例分析 ··········································129第6章 關(guān)稅法與船舶噸稅法 ··················· 1326.1 關(guān)稅概述 ··········································1326.1.1 關(guān)稅的產(chǎn)生和發(fā)展 ·····················1326.1.2 關(guān)稅的概念和特點(diǎn) ·····················1336.1.3 關(guān)稅的分類 ································1346.2 關(guān)稅的征稅對(duì)象和納稅人 ···············1366.2.1 關(guān)稅的征稅對(duì)象 ·························1366.2.2 關(guān)稅的納稅人 ····························1366.3 關(guān)稅的稅則和稅率 ···························1366.3.1 關(guān)稅的稅則 ································1366.3.2 關(guān)稅的稅率 ································1376.3.3 原產(chǎn)地規(guī)則 ································1386.4 關(guān)稅完稅價(jià)格的確定 ·······················1396.4.1 一般進(jìn)口貨物的完稅價(jià)格 ·········1396.4.2 特殊進(jìn)口貨物的完稅價(jià)格 ·········1416.4.3 出口貨物的完稅價(jià)格 ·················1416.4.4 完稅價(jià)格相關(guān)費(fèi)用的核定 ·········1426.5 關(guān)稅應(yīng)納稅額的計(jì)算 ·······················1436.5.1 進(jìn)出口貨物應(yīng)納稅額的計(jì)算 ·····1436.5.2 進(jìn)境物品應(yīng)納稅額的計(jì)算 ·········1436.6 關(guān)稅的稅收優(yōu)惠 ·······························1446.6.1 法定減免稅 ································1446.6.2 特定減免稅 ································1456.6.3 臨時(shí)減免稅 ································1456.7 關(guān)稅的納稅申報(bào) ·······························1456.7.1 關(guān)稅的繳納 ································1456.7.2 關(guān)稅的保全和強(qiáng)制執(zhí)行 ·············1456.7.3 關(guān)稅的退還 ································1466.7.4 關(guān)稅的補(bǔ)征和追征 ·····················1466.8 船舶噸稅 1466.8.1 船舶噸稅的征稅對(duì)象 ·················1476.8.2 船舶噸稅的征稅范圍 ·················1476.8.3 船舶噸稅的納稅人 ·····················1476.8.4 船舶噸稅的稅率 ·························1476.8.5 船舶噸稅的計(jì)稅依據(jù) ·················1486.8.6 船舶噸稅應(yīng)納稅額的計(jì)算 ·········1486.8.7 船舶噸稅的稅收優(yōu)惠 ·················1486.8.8 船舶噸稅的納稅申報(bào) ·················1496.9 案例分析 149第7章 資源稅法 153第8章 土地增值稅法 ······························ 166
第9章 城鎮(zhèn)土地使用稅法與耕地占用稅法 ············································· 192
第10章 房產(chǎn)稅法 ··································· 208
第11章 車輛購置稅法和車船稅法 218
第12章 印花稅法 236
第13章 契稅法 255
第14章 煙葉稅法 263
第15章 企業(yè)所得稅法 267
第16章 個(gè)人所得稅法 302
第17章 稅收征收管理法 351第18章 稅務(wù)行政處罰與行政救濟(jì) 378
參考文獻(xiàn) 397