稅務(wù)會(huì)計(jì)（第三版）

目 錄
第1 章稅法基本原理......................................................................................................
1


1.1 稅法的基本概念......................................................................................................
1


1.2 我國(guó)現(xiàn)行的稅法體系..............................................................................................
7


1.3 稅收征管制度..........................................................................................................
8


第2 章稅務(wù)會(huì)計(jì)基本原理............................................................................................17


2.1 稅務(wù)會(huì)計(jì)的概念和特點(diǎn)........................................................................................ 18


2.2 稅務(wù)會(huì)計(jì)的職能、作用和任務(wù)............................................................................ 19


2.3 稅務(wù)會(huì)計(jì)核算的基本前提和一般原則................................................................ 21


2.4 稅務(wù)會(huì)計(jì)核算的基本方法.................................................................................... 24


2.5 稅務(wù)會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的聯(lián)系與區(qū)別.................................................................... 26


第3 章增值稅會(huì)計(jì)........................................................................................................29


3.1 增值稅概述............................................................................................................ 29


3.2 增值稅應(yīng)納稅額的計(jì)算........................................................................................ 45


3.3 增值稅的會(huì)計(jì)處理................................................................................................ 64


3.4 增值稅納稅申報(bào).................................................................................................... 91


第4 章消費(fèi)稅會(huì)計(jì)........................................................................................................93


4.1 消費(fèi)稅概述............................................................................................................ 94


4.2 消費(fèi)稅應(yīng)納稅額的計(jì)算........................................................................................ 98


4.3 消費(fèi)稅的會(huì)計(jì)處理.............................................................................................. 106


4.4 消費(fèi)稅納稅申報(bào)...................................................................................................113


第5 章關(guān)稅會(huì)計(jì)..........................................................................................................115


5.1 關(guān)稅概述...............................................................................................................115


5.2 關(guān)稅應(yīng)納稅額的計(jì)算.......................................................................................... 120


5.3 關(guān)稅的會(huì)計(jì)處理.................................................................................................. 126



Swkzw.indd 3


2020.8.12 1:48:32 PM


稅務(wù)會(huì)計(jì)（第三版）
第6 章企業(yè)所得稅會(huì)計(jì)..............................................................................................131


6.1 企業(yè)所得稅概述.................................................................................................. 131


6.2 企業(yè)所得稅應(yīng)納稅額的計(jì)算.............................................................................. 141


6.3 企業(yè)所得稅的會(huì)計(jì)處理...................................................................................... 153


6.4 企業(yè)所得稅納稅申報(bào).......................................................................................... 162


第7 章個(gè)人所得稅會(huì)計(jì)..............................................................................................165


7.1 個(gè)人所得稅概述.................................................................................................. 165


7.2 個(gè)人所得稅應(yīng)納稅額的計(jì)算.............................................................................. 173


7.3 個(gè)人所得稅的會(huì)計(jì)處理...................................................................................... 186


7.4 個(gè)人所得稅納稅申報(bào).......................................................................................... 187


第8 章其他稅種會(huì)計(jì)..................................................................................................191


8.1 城市維護(hù)建設(shè)稅及教育費(fèi)附加會(huì)計(jì).................................................................. 191


8.2 土地增值稅會(huì)計(jì).................................................................................................. 195


8.3 資源稅會(huì)計(jì).......................................................................................................... 201


8.4 房產(chǎn)稅會(huì)計(jì).......................................................................................................... 207


8.5 城鎮(zhèn)土地使用稅會(huì)計(jì)...........................................................................................211


8.6 耕地占用稅會(huì)計(jì).................................................................................................. 214


8.7 印花稅會(huì)計(jì).......................................................................................................... 218


8.8 契稅會(huì)計(jì).............................................................................................................. 222


8.9 車船稅會(huì)計(jì).......................................................................................................... 225


8.10 車輛購(gòu)置稅會(huì)計(jì)................................................................................................ 228


第9 章稅務(wù)籌劃基本原理及應(yīng)用..............................................................................233


9.1 稅務(wù)籌劃的原理.................................................................................................. 233


9.2 稅務(wù)籌劃的基本手段.......................................................................................... 237


9.3 稅務(wù)籌劃的方法與技術(shù)...................................................................................... 240


9.4 增值稅稅務(wù)籌劃.................................................................................................. 247


9.5 消費(fèi)稅稅務(wù)籌劃.................................................................................................. 252


9.6 企業(yè)所得稅稅務(wù)籌劃.......................................................................................... 255


9.7 土地增值稅稅務(wù)籌劃.......................................................................................... 257


9.8 企業(yè)經(jīng)營(yíng)活動(dòng)的稅務(wù)籌劃.................................................................................. 260


參考文獻(xiàn)..........................................................................................................................264