《納稅實務（第3版）》是2017年8月電子工業出版社出版的圖書，作者是王翠玉。
基本介紹
- 書名：納稅實務（第3版）
- 作者：王翠玉
- ISBN：9787121325052
- 頁數：256頁
- 定價：35元
- 出版社：電子工業出版社
- 出版時間：2017年8月
- 開本：16開
內容簡介,圖書目錄,
內容簡介
本書是根據中職會計等財經專業學生的培養目標和中小企業的報稅業務編寫的，以最新的稅收法規為依據。本書內容包括：企業納稅基礎、流轉稅類（增值稅、消費稅）、所得稅類（企業所得稅、個人所得稅）、資源稅類、財產稅類和行為稅類。
各章內容包括現行稅制中各主要稅種的基本知識點介紹、納稅申報與繳納實訓，敘述簡明，注重操作技能，實用性強，易於掌握，學習本書後能初步具備辦稅人員的知識和能力。
本書既可作為中職財經類專業教材，也可作為其他辦稅人員的工作指南。
圖書目錄
第一章 稅收基礎知識····················································································· 1
第一節稅收的意義、要素與分類································································· 2
第二節納稅人的權利和義務······································································ 12
第三節稅務登記····················································································· 18
第四節賬簿、憑證與發票的管理································································ 26
第五節納稅申報與稅款徵收······································································ 30
強化訓練································································································ 36
第二章 增值稅····························································································· 40
第一節 增值稅的基本知識········································································· 41
第二節增值稅的納稅申報與繳納································································ 60
第三節增值稅納稅綜合實訓······································································ 65
強化訓練································································································ 70
第三章 消費稅····························································································· 75
第一節 消費稅的基本知識········································································· 75
第二節消費稅的計算與申報繳納································································ 82
第三節消費稅納稅綜合實訓······································································ 91
強化訓練································································································ 95
第四章 企業所得稅······················································································· 99
第一節 企業所得稅的基本知識································································· 100
第二節企業所得稅預繳的納稅申報··························································· 119
第三節企業所得稅年度申報與繳納··························································· 127
第四節企業所得稅納稅綜合實訓······························································ 129
強化訓練······························································································ 133
第五章 個人所得稅····················································································· 140
第一節 個人所得稅的基本知識································································· 141
第二節個人所得稅的計算······································································· 148
第三節個人所得稅的申報與繳納······························································ 157
第四節個人所得稅納稅綜合實訓······························································ 163
強化訓練······························································································ 167
第六章 資源稅類························································································ 171
第一節 資源稅······················································································ 171
·VI·
第二節 城鎮土地使用稅·········································································· 178
第三節耕地占用稅················································································ 182
第四節土地增值稅················································································ 186
強化訓練······························································································ 191
第七章 財產稅類························································································ 197
第一節 房產稅······················································································ 197
第二節契稅 ························································································· 205
第三節車船稅······················································································ 210
強化訓練······························································································ 217
第八章 行為稅類························································································ 223
第一節 印花稅······················································································ 223
第二節車輛購置稅················································································ 233
第三節城市維護建設稅·········································································· 238
第四節教育費附加················································································ 242
強化訓練······························································································ 244
