納稅實務(第2版)[2013年清華大學出版社出版的圖書]

《納稅實務(第2版)》是2013年清華大學出版社出版的圖書。

圖書詳細信息

ISBN:9787302331711

定價:20元

印次:2-1

裝幀:平裝

印刷日期:2013-8-9

圖書簡介

"本書以最新的稅收制度為依據,以職業活動過程為導向,以項目、任務為驅動,按真實的工作過程來編寫。主要包括稅務登記,發票的領購、開具和使用,電子報稅系統的使用,增值稅、消費稅、營業稅、城市維護建設稅、教育費附加、企業所得稅、個人所得稅、土地增值稅、城鎮土地使用稅、房產稅、印花稅、其他附繳規費的納稅申報及繳納等內容。  

本書適用於高職高專、成人教育會計﹙會計電算化﹚、財政、稅收專業的學生,也可用作企業會計人員、辦稅人員、稅務幹部的培訓及自學用書。

圖書目錄

模組一稅務登記··························································································1

項目1.1稅務登記的辦理········································································1

項目1.2增值稅一般納稅人的認定·······················································13

模組二發票的領購、開具和使用·······························································17

模組三電子報稅系統·················································································25

項目3.1

增值稅防偽稅控系統的使用··················································25

項目3.2增值稅專用發票網上認證系統的使用··································29

項目3.3企業電子報稅管理系統的使用··············································32

模組四增值稅的納稅申報·········································································43

項目4.1一般納稅人的納稅申報··························································43

項目4.2小規模納稅人的納稅申報······················································67

模組五消費稅的納稅申報·········································································75

模組六營業稅及城市維護建設稅、教育費附加的納稅申報·······················83

項目6.1

建築業的納稅申報··································································83

項目6.2

娛樂業的納稅申報··································································88

項目6.3

服務業的納稅申報··································································91

模組七企業所得稅的納稅申報··································································93

項目7.1

企業所得稅核定徵收······························································93

項目7.2

企業所得稅預繳申報······························································97

項目7.3

企業所得稅年度納稅申報及彙算清繳································100

模組八個人所得稅的納稅申報································································129

模組九土地增值稅的納稅申報································································137

模組十城鎮土地使用稅的納稅申報·························································143

模組十一房產稅的納稅申報····································································147

模組十二印花稅的納稅申報····································································151

模組十三其他附繳規費的繳納································································155  

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