稅務(wù)會(huì)計(jì)（第三版）

定　價(jià)：￥49.00

作　者：	王迪，臧建玲，馬云平，華建新編
出版社：	清華大學(xué)出版社
叢編項(xiàng)：	21世紀(jì)經(jīng)濟(jì)管理精品教材·會(huì)計(jì)學(xué)系列
標(biāo)　簽：	暫缺

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京東 (￥45.70)

ISBN：	9787302556671	出版時(shí)間：	2020-08-01	包裝：	平裝
開本：	16開	頁(yè)數(shù)：	263	字?jǐn)?shù)：

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　　《稅務(wù)會(huì)計(jì)（第三版）/21世紀(jì)經(jīng)濟(jì)管理精品教材·會(huì)計(jì)學(xué)系列》以稅法基本原理和稅務(wù)會(huì)計(jì)基本原理為起點(diǎn)，以稅務(wù)會(huì)計(jì)的基本理論和基本方法為主線，按流轉(zhuǎn)稅、所得稅和其他稅種的編排順序，全面闡述各稅種的應(yīng)納稅額的計(jì)算、申報(bào)以及會(huì)計(jì)賬務(wù)處理等相關(guān)環(huán)節(jié)的原理與方法；最后舉例介紹多種稅務(wù)籌劃方法，作為對(duì)稅務(wù)會(huì)計(jì)理論與方法的補(bǔ)充。在內(nèi)容安排上既體現(xiàn)了完整性和系統(tǒng)性，又突出了增值稅、所得稅兩大稅種的重要性和復(fù)雜性?！抖悇?wù)會(huì)計(jì)（第三版）/21世紀(jì)經(jīng)濟(jì)管理精品教材·會(huì)計(jì)學(xué)系列》在體例設(shè)計(jì)上力求改革創(chuàng)新，案例導(dǎo)入與問題提出激起讀者對(duì)知識(shí)的渴望，以互聯(lián)網(wǎng)為媒介，在文中適當(dāng)融入擴(kuò)展性知識(shí)，在章節(jié)后補(bǔ)充本章小結(jié)、思考題、自測(cè)題和案例分析題等形式用以開闊視野和提高能力。《稅務(wù)會(huì)計(jì)（第三版）/21世紀(jì)經(jīng)濟(jì)管理精品教材·會(huì)計(jì)學(xué)系列》可作為各類高等院校經(jīng)濟(jì)管理類專業(yè)的教科書，也可供企業(yè)會(huì)計(jì)人員及其他經(jīng)濟(jì)管理人員應(yīng)試參考和在職培訓(xùn)使用。

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圖書目錄

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

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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