税法/谭治宇

**章　税法基本原理 .................................................................................001
**节　税法概述 ......................................................................................004
第二节　税收法律关系 ..............................................................................010
第三节　税收实体法与税收程序法 ..........................................................013
第四节　我国税制及税收分类 ..................................................................020
本章小结 ......................................................................................................023
基础知识测评 ..............................................................................................024
岗位能力测评 ..............................................................................................024
第二章　增值税法律制度 ..............................................................................025
**节　增值税概述 ..................................................................................026
第二节　增值税纳税人与扣缴义务人 ......................................................029
第三节　增值税征税范围 ..........................................................................030
第四节　增值税税率与征收率 ..................................................................041
第五节　一般计税方法应纳税额的计算 ..................................................044
第六节　简易计税方法应纳税额的计算 ..................................................057
第七节　进口货物应纳税额的计算 ..........................................................060
第八节　出口货物或者劳务、服务的增值税政策 ..................................061
第九节　增值税的税收优惠 ......................................................................065
第十节　增值税的征收管理 ......................................................................071
本章小结 ......................................................................................................075
基础知识测评 ..............................................................................................076
岗位能力测评 ..............................................................................................077
职考链接 ......................................................................................................077
第三章　消费税法律制度 ..............................................................................079
**节　消费税概述 ..................................................................................080
第二节　消费税纳税人与征税范围 ..........................................................082
第三节　消费税税目与税率 ......................................................................084
第四节　消费税应纳税额的计算 ..............................................................090
第五节　消费税的征收管理 ......................................................................099
本章小结 ......................................................................................................101
基础知识测评 ..............................................................................................101
岗位能力测评 ..............................................................................................102
第四章　企业所得税法律制度 ......................................................................103
**节　企业所得税概述 ..........................................................................104
第二节　企业所得税纳税人、征税范围及税率 ......................................105
第三节　企业所得税应纳税所得额的确定 ..............................................107
第四节　资产的税务处理 ..........................................................................120
第五节　企业所得税应纳税额的计算 ......................................................124
第六节　企业所得税的税收优惠 ..............................................................126
第七节　企业所得税的源泉扣缴 ..............................................................135
第八节　企业所得税的征收管理 ..............................................................138
本章小结 ......................................................................................................143
基础知识测评 ..............................................................................................145
岗位能力测评 ..............................................................................................145
职考链接 ......................................................................................................146
第五章　个人所得税法律制度 ......................................................................148
**节　个人所得税概述 ..........................................................................149
第二节　个人所得税的纳税人、征税对象及税率 ..................................151
第三节　个人所得税应纳税额的计算 ......................................................157
第四节　个人所得税的税收优惠 ..............................................................171
第五节　个人所得税的征收管理 ..............................................................174
本章小结 ......................................................................................................177
基础知识测评 ..............................................................................................178
岗位能力测评 ..............................................................................................179