基本信息
稅法新編（第二版）
作者：崔君平、徐振華、商敏、鄒麗
定價：43元
印次：2-1
ISBN：9787302420132
出版日期：2015.11.01
印刷日期：2015.11.12
內容簡介
本書根據我國最新(截止到2015 年6 月)稅收法規，結合“營改增”及“出口貨物勞務”的最新稅法規定進行編寫。根據稅法課程的特點，採用理論與實踐相結合的方法，闡述了我國現行稅收體系的基本內容。全書共分為18 章
CONTENTS
目 錄
第1章 稅法概論 1
1.1 稅收 1
1.1.1 稅收的概念 1
1.1.2 稅收的產生與發展沿革 1
1.1.3 稅收的特徵 2
1.1.4 稅收法律關係 3
1.1.5 稅收制度與稅法的關係 3
1.2 稅法 4
1.2.1 稅法的概念 4
1.2.2 稅法的作用 4
1.2.3 稅法的原則 5
1.3 稅法的構成要素 6
1.3.1 納稅人 6
1.3.2 徵稅對象 6
1.3.3 稅率 7
1.3.4 稅收優惠 7
1.3.5 納稅環節 7
1.3.6 納稅期限 7
1.3.7 納稅地點 7
1.3.8 總則、罰則和附則 7
1.4 我國現行稅法體系 7
1.4.1 我國現行稅法體系概述 7
1.4.2 稅法分類 8
第2章 增值稅法 10
2.1 增值稅概述 10
2.1.1 增值稅的概念 10
2.1.2 增值稅的類型 10
2.1.3 增值稅的計稅方法 11
2.1.4 增值稅的特點 11
2.1.5 我國增值稅制度的建立與發展 12
2.2 增值稅的徵收範圍和納稅人 12
2.2.1 增值稅的徵收範圍 12
2.2.2 納稅人與扣繳義務人 15
2.3 增值稅的稅率和徵收率 17
2.3.1 增值稅的稅率 17
2.3.2 增值稅的徵收率 18
2.4 增值稅應納稅額的計算 19
2.4.1 一般納稅人應納稅額的計算 19
2.4...
2.4.2小規模納稅人應納稅額的計算30
2.4.3銷售固定資產的稅額計算···········30
2.4.4進口貨物應納稅額的計算···········32
2.5出口貨物勞務退(免)稅·····················33
2.5.1出口貨物勞務退(免)稅基本政策···33
2.5.2出口貨物勞務······························33
2.5.3增值稅退(免)稅辦法····················36
2.6增值稅的稅收優惠····························41
2.6.1增值稅起征點······························41
2.6.2增值稅減免··································42
2.7增值稅專用發票使用管理················47
2.7.1增值稅專用發票的基本規定·······47
2.7.2增值稅專用發票的領購與開具···48
2.7.3增值稅專用發票的報稅與繳銷···50
2.7.4增值稅專用發票的認證與稅額抵扣50
2.8營業稅改徵增值稅51
2.8.1營業稅改徵增值稅的納稅人和扣繳義務人51
2.8.2應稅服務······································52
2.8.3增值稅的稅率和徵收率···············53
IV稅法新編(第二版)
2.8.4應納稅額的計算···························53
2.8.5營業稅改增值稅的稅收減免·······57
2.8.6營業稅改增值稅的徵收管理·······58
2.9增值稅的納稅申報····························58
2.9.1增值稅的納稅義務發生時間·······58
2.9.2增值稅的納稅期限·······················59
2.9.3增值稅的納稅地點·······················60
2.10案例分析·········································60
第3章消費稅法······································68
3.1消費稅概述·······································68
3.1.1消費稅的含義······························68
3.1.2消費稅計稅方法···························69
3.1.3我國消費稅的特點·······················69
3.1.4消費稅的作用······························70
3.2消費稅的徵稅範圍和納稅人············71
3.2.1消費稅的徵稅範圍·······················71
3.2.2消費稅的納稅人···························71
3.3消費稅的稅目和稅率························72
3.3.1消費稅的稅目······························72
3.3.2消費稅的稅率······························75
3.4消費稅的計稅依據····························76
3.4.1從價定率計稅方法的計稅依據···76
3.4.2從量定額計稅方法的計稅依據···79
3.4.3複合計稅方法的計稅依據···········80
3.5消費稅應納稅額的計算····················81
3.5.1生產者自產自銷應稅消費品的應納稅額的計算···························81
3.5.2生產者自產自用應稅消費品的應納稅額的計算···························83
3.5.3委託加工應稅消費品的應納稅額的計算··········································83
3.5.4進口應稅消費品的應納稅額的計算··············································84
3.6出口應稅消費品退(免)稅·················84
3.7消費稅的稅收優惠····························87
3.7.1消費稅的稅額減征·······················87
3.7.2消費稅減征額及應納稅額計算···87
3.8消費稅的納稅申報····························88
3.8.1消費稅的納稅環節·······················88
3.8.2消費稅的納稅義務發生時間·······88
3.8.3消費稅的納稅期限·······················88
3.8.4消費稅的納稅地點·······················89
3.8.5消費稅的徵收機關與申報繳納···89
3.9案例分析···········································89
第4章營業稅法95
4.1營業稅概述95
4.1.1營業稅的概念······························95
4.1.2營業稅的特點······························95
4.1.3營業稅的產生和發展···················96
4.2營業稅的徵稅範圍和納稅人············97
4.2.1營業稅的徵稅範圍·······················97
4.2.2營業稅的納稅人···························98
4.3營業稅的稅目和稅率························99
4.3.1營業稅的稅目······························99
4.3.2營業稅的稅率····························102
4.4營業稅的計稅依據···························103
4.5營業稅應納稅額的計算··················107
4.5.1營業稅應納稅額的計算方法·····108
4.5.2營業稅應納稅額計算的其他規定109
4.6營業稅的稅收優惠···························109
4.6.1營業稅的起征點·························109
4.6.2營業稅的稅收優惠·····················110
4.7營業稅的納稅申報···························116
4.7.1營業稅納稅義務發生時間·········116
4.7.2營業稅的納稅期限·····················117
4.7.3營業稅的納稅地點·····················117
4.7.4營業稅的納稅申報·····················117
4.8案例分析118
第5章城市維護建設稅法及教育費附加規定123
5.1城市維護建設稅概述·······················123
5.1.1城市維護建設稅的概念·············123
5.1.2城市維護建設稅的產生和發展···123
5.1.3城市維護建設稅的特點·············124
5.1.4城市維護建設稅的作用·············124
5.1.5城市維護建設稅的徵稅範圍·····125
5.2城市維護建設稅的納稅人、計稅依據和稅率··········125
5.2.1城市維護建設稅的納稅人·········125
5.2.2城市維護建設稅的計稅依據·····125
5.2.3城市維護建設稅的稅率·············125
5.3城市維護建設稅應納稅額的計算···126
5.4城市維護建設稅的稅收優惠···········126
5.5城市維護建設稅的納稅申報···········126
5.5.1城市維護建設稅的納稅期限·····126
5.5.2城市維護建設稅的納稅地點·····127
5.5.3城市維護建設稅的納稅申報·····127
5.6教育費附加和地方教育費附加規定········127
5.6.1教育費附加和地方教育費附加··127
5.6.2教育費附加和地方教育費附加的基本法律規定······128
5.7教育費附加和地方教育費附加的納稅申報·········129
5.8案例分析···············129
第6章關稅法與船舶噸稅法···················132
6.1關稅概述··········································132
6.1.1關稅的產生和發展·····················132
6.1.2關稅的概念和特點·····················133
6.1.3關稅的分類································134
6.2關稅的徵稅對象和納稅人···············136
6.2.1關稅的徵稅對象·························136
6.2.2關稅的納稅人····························136
6.3關稅的稅則和稅率···························136
6.3.1關稅的稅則································136
6.3.2關稅的稅率································137
6.3.3原產地規則································138
6.4關稅完稅價格的確定·······················139
6.4.1一般進口貨物的完稅價格·········139
6.4.2特殊進口貨物的完稅價格·········141
6.4.3出口貨物的完稅價格·················141
6.4.4完稅價格相關費用的核定·········142
6.5關稅應納稅額的計算·······················143
6.5.1進出口貨物應納稅額的計算·····143
6.5.2進境物品應納稅額的計算·········143
6.6關稅的稅收優惠·······························144
6.6.1法定減免稅································144
6.6.2特定減免稅································145
6.6.3臨時減免稅································145
6.7關稅的納稅申報·······························145
6.7.1關稅的繳納································145
6.7.2關稅的保全和強制執行·············145
6.7.3關稅的退還································146
6.7.4關稅的補征和追征·····················146
6.8船舶噸稅146
6.8.1船舶噸稅的徵稅對象·················147
6.8.2船舶噸稅的徵稅範圍·················147
6.8.3船舶噸稅的納稅人·····················147
6.8.4船舶噸稅的稅率·························147
6.8.5船舶噸稅的計稅依據·················148
6.8.6船舶噸稅應納稅額的計算·········148
6.8.7船舶噸稅的稅收優惠·················148
6.8.8船舶噸稅的納稅申報·················149
6.9案例分析149
第7章資源稅法153
7.1資源稅概述·····································153
7.1.1資源稅的概念····························153
7.1.2資源稅的特點····························154
7.1.3資源稅的立法原則·····················155
7.2資源稅的納稅人、徵稅範圍和稅率156
7.2.1資源稅的納稅義務人和扣繳義務人···········156
7.2.2資源稅的徵稅範圍·····················156
7.2.3資源稅的稅率····························157
7.3資源稅應納稅額的計算···················159
7.3.1資源稅的一般計稅方法··············159
7.3.2從量定額的銷售數量確定·········160
7.3.3代扣代繳計稅規定·····················160
7.4資源稅的稅收優惠···························161
7.4.1資源稅的減征、免徵規定·········161
7.4.2新舊政策銜接的具體徵稅規定··161
7.4.3出口應稅產品不退(免)資源稅的規定162
7.5資源稅的納稅申報···························162
7.5.1資源稅的納稅義務發生時間·····162
7.5.2資源稅的納稅期限·····················162
7.5.3資源稅的納稅地點·····················163
7.6案例分析··········································163
第8章土地增值稅法······························166
8.1土地增值稅概述·······························166
8.1.1土地增值稅概念·························166
8.1.2我國土地增值稅的特點·············166
8.1.3土地增值稅的立法原則·············167
8.2土地增值稅的納稅人、徵稅範圍和徵稅對象·······168
8.2.1土地增值稅的納稅義務人·········168
8.2.2土地增值稅徵稅範圍·················168
8.2.3土地增值稅的適用稅率·············171
8.3土地增值稅的計稅依據···················172
8.3.1應稅收入的確定·························172
8.3.2扣除項目的確定·························172
8.3.3評估價格及有關規定·················174
8.4土地增值稅應納稅額的計算··········176
8.4.1增值額的確定····························176
8.4.2應納稅額的計算方法·················176
8.4.3轉讓土地使用權和出售新建房及配套設施應納稅額的計算方法···177
8.4.4出售舊房應納稅額的計算方法···178
8.4.5特殊售房方式應納稅額的計算方法·········178
8.5稅收優惠······179
8.5.1建造普通標準住宅的稅收優惠··179
8.5.2國家徵用收回的房地產的稅收優惠179
8.5.3個人轉讓房地產的稅收優惠179
8.6土地增值稅的納稅申報179
8.6.1土地增值稅的申報納稅程式179
8.6.2土地增值稅的納稅時間和繳納方法181
8.6.3土地增值稅的納稅地點·············181
8.6.4土地增值稅的納稅申報·············182
8.6.5相關責任與義務·························182
8.6.6房地產開發項目土地增值稅的
清算管理··········183
8.7案例分析············187
第9章城鎮土地使用稅法與耕地占用
稅法··········192
9.1城鎮土地使用稅法·········192
9.1.1城鎮土地使用稅基本原理·········192
9.1.2城鎮土地使用稅的納稅義務人···193
9.1.3城鎮土地使用稅的徵稅範圍·····194
9.1.4城鎮土地使用稅應納稅額的
計算············································194
9.1.5城鎮土地使用稅的稅收優惠·····195
9.1.6城鎮土地使用稅的徵收管理·····202
9.2耕地占用稅法···································202
9.2.1耕地占用稅基本原理·················203
9.2.2耕地占用稅的納稅義務人·········203
9.2.3耕地占用稅的徵稅範圍·············203
9.2.4耕地占用稅應納稅額的計算·····204
9.2.5耕地占用稅的稅收優惠·············205
9.2.6耕地占用稅的徵收管理·············205
9.3案例分析·······················205
第10章房產稅法·············208
10.1房產稅概述···················208
10.1.1房產稅基本原理·······················208
10.1.2房產稅的納稅義務人與徵稅
對象··········································209
10.1.3房產稅的徵稅範圍···················210
10.2房產稅的計稅依據與稅率·············210
10.2.1房產稅的計稅依據···················210
10.2.2房產稅的稅率···························211
10.3房產稅應納稅額的計算·················212
10.3.1從價計征的計算·······················212
10.3.2從租計征的計算212
10.4房產稅的稅收優惠212
10.5房產稅的納稅申報214
10.5.1房產稅的納稅義務發生時間214
10.5.2房產稅的納稅期限·214
10.5.3房產稅的納稅地點214
10.6案例分析214
第11章車輛購置稅法和車船稅法218
11.1車輛購置稅法218
11.1.1車輛購置稅基本原理218
11.1.2車輛購置稅的納稅義務人219
11.1.3車輛購置稅的徵稅對象與徵稅範圍219
11.1.4車輛購置稅的稅率與計稅依據220
11.1.5車輛購置稅應納稅額的計算221
11.1.6車輛購置稅的稅收優惠223
11.1.7車輛購置稅的徵收管理223
11.2車船稅法225
11.2.1車船稅基本原理225
11.2.2車船稅的納稅義務人、徵稅範圍227
11.2.3車船稅的稅目與稅率227
11.2.4車船稅應納稅額的計算229
11.2.5車船稅的稅收優惠232
11.2.6車船稅的徵收管理232
11.3案例分析233
第12章印花稅法236
12.1印花稅概述236
12.1.1印花稅的概念236
12.1.2印花稅的特點236
12.1.3印花稅的立法原則237
12.2印花稅的納稅義務人、徵稅範圍和稅率238
12.2.1印花稅的納稅義務人238
12.2.2印花稅的徵稅範圍239
12.2.3印花稅的稅率240
12.3印花稅應納稅額的計算242
12.3.1印花稅計稅依據的一般規定242
12.3.2印花稅計稅依據的特殊規定244
12.3.3印花稅應納稅額的計算方法245
12.4印花稅的稅收優惠245
12.5印花稅的納稅申報247
12.5.1印花稅的繳納方法247
12.5.2外商投資企業和外國企業繳納印花稅的其他有關規定248
12.5.3印花稅票248
12.5.4責任和義務249
12.5.5違章處理249
12.5.6印花稅的納稅環節250
12.5.7印花稅的納稅地點250
12.5.8管理與處罰250
12.6案例分析251
第13章契稅法255
13.1契稅概述255
13.2契稅的計算256
13.3契稅的納稅申報258
13.3.1契稅優惠的一般規定258
13.3.2契稅優惠的特殊規定258
13.3.3契稅的徵收管理260
13.4案例分析261
第14章菸葉稅法263
14.1菸葉稅概述263
14.2菸葉稅的計算264
14.3菸葉稅的納稅申報264
14.4案例分析265
第15章企業所得稅法267
15.1企業所得稅概述267
15.1.1企業所得稅的概念267
15.1.2企業所得稅的特徵267
15.1.3企業所得稅的作用268
15.2企業所得稅的徵稅範圍、徵稅對象和納稅人268
15.2.1企業所得稅的徵稅範圍268
15.2.2企業所得稅的徵稅對象268
15.2.3企業所得稅的納稅人269
15.3企業所得稅的稅率、計稅依據和所得來源確定原則270
15.3.1企業所得稅的稅率270
15.3.2企業所得稅計稅依據270
15.3.3所得來源的確定原則270
15.4企業應納稅所得額的計算271
15.4.1直接計算法271
15.4.2間接計算法282
15.5資產的稅務處理283
15.6企業所得稅額的計算287
15.7企業所得稅的稅收優惠292
15.8企業所得稅的納稅申報295
15.8.1企業所得稅的納稅期限295
15.8.2企業所得稅的納稅地點295
15.9案例分析295
第16章個人所得稅法302
16.1個人所得稅概述302
16.1.1個人所得稅的概念302
16.1.2個人所得稅法的產生與發展302
16.1.3個人所得稅的特點304
16.2個人所得稅的納稅人和所得來源地304
16.2.1居民納稅人與非居民納稅人的判定標準304
16.2.2對無住所的個人取得的工資、薪金所得徵稅的規定306
16.2.3個人所得來源地的確定307
16.3個人所得稅的徵稅對象與適用稅率307
16.3.1個人所得稅的徵稅對象308
16.3.2個人所得稅的適用稅率315
16.4個人所得稅的計算318
16.4.1個人所得稅的計稅依據318
16.4.2不同所得項目應納稅額的計算319
16.4.3境外所得已納稅額的扣除327
16.4.4個人所得稅的特殊計稅方法328
16.5個人所得稅的稅收優惠340
16.5.1個人所得稅的免稅優惠340
16.5.2個人所得稅的減征優惠341
16.5.3個人所得稅的暫免徵收342
16.6個人所得稅的納稅申報343
16.6.1自行申報納稅343
16.6.2源泉扣繳納稅345
16.7案例分析346
第17章稅收徵收管理法351
17.1稅收徵收管理法概述351
17.1.1稅收徵收管理法的概念、立法目的和適用範圍351
17.1.2稅收徵收管理法的適用主體及其權利與義務的設定352
17.2稅務管理353
17.2.1稅務登記管理354
17.2.2賬簿、憑證管理357
17.2.3發票管理358
17.2.4納稅申報管理359
17.3稅款徵收362
17.3.1稅款徵收概述362
17.3.2稅款徵收的措施364
17.4稅務檢查370
17.4.1稅務檢查範圍370
17.4.2稅務檢查的特點370
17.4.3稅務檢查的方法371
17.4.4稅務機關在稅務檢查中的權利和義務371
17.5法律責任372
17.5.1違反稅務管理基本規定行為的法律責任372
17.5.2違反賬簿、憑證管理的處罰373
17.5.3未按規定納稅申報的法律責任373
17.5.4稅款徵收的偷稅認定及法律責任374
17.5.5稅款徵收的逃稅罪的認定與處罰374
17.5.6逃避追繳欠稅的認定與處罰374
17.5.7騙稅的認定與處罰374
17.5.8抗稅的認定與處罰374
17.5.9不繳、少繳稅款等行為的處罰374
17.5.10不配合稅務檢查需承擔的法律責任375
17.5.11稅務機關及相關人員違法的處理375
17.5.12不按規定徵收稅款的法律責任376
17.5.13違反稅務代理的法律責任376
17.6案例分析376
參考文獻397
