精准缴纳税费

目录 **篇 流 转 税 **章 增 值 税.............................................................................2 一、纳税人 .....................................................................................................................2 二、起征点和不征税项目 ..............................................................................................4 三、应纳税额 ...............................................................................................................11 四、税收优惠 ...............................................................................................................23 五、会计处理 ...............................................................................................................47 六、征收管理 ...............................................................................................................49 附：建筑业增值税的财税处理 .............................................................................71 房地产业增值税的财税处理 .........................................................................76 金融业增值税的财税处理 .............................................................................81 生活服务业增值税的财税处理 ......................................................................87 第二章 消 费 税............................................................................91 一、税目和税率............................................................................................................91 二、计税办法 ...............................................................................................................95 三、销售额 ...................................................................................................................97 四、税收优惠 ..............................................................................................................99 五、会计处理 ............................................................................................................101 六、征收管理 ............................................................................................................102 第三章 关 税..........................................................................108 一、税则号列和税率 ..................................................................................................108 二、计税方式 .............................................................................................................111 三、反倾销税 .............................................................................................................112 四、反补贴税 .............................................................................................................113 五、税收优惠 .............................................................................................................113 六、征收管理 .............................................................................................................114 第四章 资 源 税..........................................................................115 一、税目和税率..........................................................................................................115 二、计税办法 .............................................................................................................118 三、税收优惠 .............................................................................................................119 四、会计处理 .............................................................................................................120 五、征收管理 .............................................................................................................121 第二篇 所 得 税 第五章 企业所得税.......................................................................124 一、收入总额 .............................................................................................................124 二、支出的扣除..........................................................................................................125 三、税收优惠 .............................................................................................................125 四、不征税收入..........................................................................................................126 五、允许弥补的以前年度亏损 ...................................................................................126 六、所得税费用..........................................................................................................126 七、特别纳税调整 ......................................................................................................127 八、征收管理 .............................................................................................................128 第六章 个人所得税.......................................................................128 一、纳税人 .................................................................................................................129 二、征税对象 .............................................................................................................130 三、税率和征收率 ......................................................................................................150 四、收入额 .................................................................................................................152 五、扣除 .....................................................................................................................156 六、应纳税所得额 ......................................................................................................167 七、税收优惠 .............................................................................................................171 八、征收管理 .............................................................................................................182 九、案例分析 .............................................................................................................219 第三篇 财 产 税 第七章 房产税.............................................................................224 一、纳税人 .................................................................................................................224 二、征税对象 .............................................................................................................226 三、计税方法 .............................................................................................................227 四、会计处理 .............................................................................................................230 五、税收优惠 .............................................................................................................230 六、征收管理 .............................................................................................................232 第八章 土地增值税.......................................................................238 一、纳税人 .................................................................................................................239 二、收入 .....................................................................................................................240 三、土地增值税扣除项目金额 ...................................................................................240 四、土地增值税的预征 ..............................................................................................246 五、土地增值税清算 ..................................................................................................249 六、转让房地产不征土地增值税举要 ........................................................................255 七、税收优惠 .............................................................................................................256 八、征收管理 .............................................................................................................259 第九章 车辆购置税.......................................................................268 一、征收对象 .............................................................................................................268 二、计税价格 .............................................................................................................269 三、会计处理 .............................................................................................................270 四、征收管理 .............................................................................................................270 第十章 车 船 税..........................................................................271 第十一章 契 税.......................................................................275 一、纳税人和税率 ......................................................................................................275 二、计税依据 .............................................................................................................276 三、税收优惠 .............................................................................................................282 四、会计处理 .............................................................................................................282 五、征收管理 .............................................................................................................282 第四篇 行 为 税 第十二章 印 花 税.......................................................................286 一、征税对象 .............................................................................................................286 二、税目税率 .............................................................................................................287 三、税收优惠 .............................................................................................................288 四、会计处理 .............................................................................................................289 五、征收管理 .............................................................................................................289 第十三章 烟 叶 税.......................................................................290 第十四章 船舶吨税.......................................................................292 第十五章 环境保护税....................................................................293 一、征税对象 .............................................................................................................294 二、应纳税额 .............................................................................................................294 三、税收优惠 .............................................................................................................300 四、会计处理 .............................................................................................................301 五、征收管理 .............................................................................................................302 第十六章 耕地占用税....................................................................309 一、税额标准 .............................................................................................................310 二、税收优惠 .............................................................................................................310 三、税收管理 .............................................................................................................311 第十七章 城镇土地使用税..............................................................312 一、纳税人 .................................................................................................................312 二、应纳税额 .............................................................................................................314 三、税收优惠 .............................................................................................................314 四、会计处理 .............................................................................................................316 五、征收管理 .............................................................................................................317 第十八章 城市维护建设税...............................................................318 一、计税依据 .............................................................................................................319 二、税率 .....................................................................................................................320 三、税收优惠 .............................................................................................................320 四、会计处理 .............................................................................................................321 五、征收管理 .............................................................................................................322 第五篇 社会保险费 第十九章 医疗保险费....................................................................324 一、基本医疗保险费 ..................................................................................................324 二、补充医疗保险费 ..................................................................................................328 第二十章 养老保险费....................................................................329 一、基本养老保险费 ..................................................................................................329 二、补充养老保险费 ..................................................................................................336 第二十一章 工伤保险费..................................................................337 第二十二章 失业保险费..................................................................340 第二十三章 生育保险费..................................................................342 第二十四章 社会保险的管理征收......................................................343 一、办理社会保险登记 ..............................................................................................343 二、税务局仅承担“收”的职责 ...............................................................................344 三、申报缴纳 .............................................................................................................345 四、社会保险领域严重失信行为处置方法 ................................................................353 第六篇 政府非税收入 第二十五章 政府性基金..................................................................356 一、教育费附加..........................................................................................................356 二、地方教育附加 ......................................................................................................359 三、残疾人就业保障金 ..............................................................................................360 四、文化事业建设费 ..................................................................................................365 五、国家重大水利工程建设基金 ...............................................................................369 六、农网还贷资金 ......................................................................................................372 七、可再生能源发展基金 ..........................................................................................373 八、核电站乏燃料处理处置基金 ...............................................................................374 九、中央水库移民扶持基金(含大中型水库移民后期扶持基金、 三峡水库库区基金、跨省际大中型水库库区基金) ..........................................375 十、废弃电器电子产品处理基金 ...............................................................................377 十一、地方水库移民扶持基金 ...................................................................................379 第二十六章 行政事业性收费............................................................379 一、三峡电站水资源费 ..............................................................................................380 二、水土保持补偿费 ..................................................................................................380 三、防空地下室易地建设费 .......................................................................................381 四、土地闲置费..........................................................................................................382 五、城镇垃圾处理费 ..................................................................................................383 第二十七章 政府其他非税收入.........................................................383 一、国有资源(资产)有偿使用收入 ........................................................................384 二、国有资本收益 ......................................................................................................386 三、特许经营收入 ......................................................................................................391 参考文献.....................................................................................394 后 记.....................................................................................395