《納稅實務（第2版）》是2013年清華大學出版社出版的圖書。
基本介紹
- 書名：納稅實務（第2版）
- ISBN：9787302331711
- 出版社：清華大學出版社
- 出版時間：2013-8-9
- 裝幀：平裝
圖書詳細信息,圖書簡介,圖書目錄,
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
