包邮纳税实务(第2版)

模块一税务登记··························································································1 项目1.1 税务登记的办理········································································1 项目1.2 增值税一般纳税人的认定·······················································13 模块二发票的领购、开具和使用·······························································17 模块三电子报税系统·················································································25 项目3.1 增值税防伪税控系统的使用··················································25 项目3.2 增值税专用发票网上认证系统的使用··································29 项目3.3 企业电子报税管理系统的使用··············································32 模块四增值税的纳税申报·········································································43 项目4.1 一般纳税人的纳税申报··························································43 项目4.2 小规模纳税人的纳税申报······················································67 模块五消费税的纳税申报·········································································75 模块六营业税及城市维护建设税、教育费附加的纳税申报······················· 83 项目6.1 建筑业的纳税申报··································································83 项目6.2 娱乐业的纳税申报··································································88 项目6.3 服务业的纳税申报··································································91 模块七企业所得税的纳税申报··································································93 项目7.1 企业所得税核定征收······························································93 项目7.2 企业所得税预缴申报······························································97 项目7.3 企业所得税年度纳税申报及汇算清缴································100 模块八个人所得税的纳税申报································································ 129 模块九土地增值税的纳税申报································································ 137 模块十城镇土地使用税的纳税申报························································· 143 模块十一房产税的纳税申报···································································· 147 模块十二印花税的纳税申报···································································· 151 模块十三其他附缴规费的缴纳································································ 155