全面解讀稅收政策全新政策法規剖析大量實踐案例揭示無師自通精準繳納稅費

●第一篇 流轉稅第一章 增值稅?............................................................................ 2一、納稅人 .................................................................................................................2二、起征點和不征稅項目 ..............................................................................................3三、應納稅額 .................................................................................................................4四、稅收優惠 ...............................................................................................................15五、會計處理 ...............................................................................................................39六、征收管理 ...............................................................................................................39附：建築業增值稅的財稅處理 .............................................................................63房地產業增值稅的財稅處理 .........................................................................69金融業增值稅的財稅處理 .............................................................................76生活服務業增值稅的財稅處理......................................................................82第二章 消費稅?.......................................................................... 87一、稅目和稅率............................................................................................................87二、計稅辦法 ...............................................................................................................91三、銷售額 ...............................................................................................................93四、稅收優惠 ..............................................................................................................94五、會計處理 ..............................................................................................................95六、征收管理 ..............................................................................................................96第三章?關稅?.........................................................................109一、稅則號列和稅率..................................................................................................109二、計稅方式 .............................................................................................................112三、稅收優惠 .............................................................................................................113四、征收管理 .............................................................................................................113第四章?資源稅?.........................................................................114一、稅目和稅率..........................................................................................................114二、計稅辦法 .............................................................................................................117三、稅收優惠 .............................................................................................................119四、會計處理 .............................................................................................................120五、征收管理 .............................................................................................................120六、案例分析 .............................................................................................................125第二篇 所得稅第五章 企業所得稅?......................................................................128一、收入總額 .............................................................................................................128二、支出的扣除..........................................................................................................129三、稅收優惠 .............................................................................................................129四、不征稅收入..........................................................................................................130五、允許彌補的以前年度虧損...................................................................................130六、所得稅費用..........................................................................................................130七、特別納稅調整......................................................................................................131八、征收管理 .............................................................................................................132第六章?個人所得稅?......................................................................132一、納稅人 .............................................................................................................133二、征稅對像 .............................................................................................................134三、稅率 .............................................................................................................136四、收入額 .............................................................................................................137五、扣除 .............................................................................................................140六、應納稅所得額......................................................................................................151七、稅收優惠 .............................................................................................................159八、征收管理 .............................................................................................................166九、案例分析 .............................................................................................................201第三篇 財產稅第七章 房產稅?.........................................................................214一、納 稅 人 .............................................................................................................214二、征稅對像 .............................................................................................................215三、計稅依據 .............................................................................................................215四、稅 率 .............................................................................................................217五、會計處理 .............................................................................................................217六、稅收優惠 .............................................................................................................218七、征收管理 .............................................................................................................219第八章? 土地增值稅?......................................................................227一、納 稅 人 .............................................................................................................227二、收 入 .............................................................................................................229三、土地增值稅扣除項目金額...................................................................................230四、土地增值稅的預征 ..............................................................................................235五、土地增值稅清算..................................................................................................238六、無償轉讓房地產不征土地增值稅舉要................................................................245七、稅收優惠 .............................................................................................................246八、征收管理 .............................................................................................................247第九章? 車輛購置稅?......................................................................266一、征收對像 .............................................................................................................266二、計稅價格 .............................................................................................................267三、征收管理 .............................................................................................................268四、案例分析 .............................................................................................................268第十章? 車船稅?.........................................................................269第十一章? 契稅?......................................................................271一、計稅依據 .............................................................................................................271二、稅 率 .............................................................................................................273三、稅收優惠 .............................................................................................................273四、會計處理 .............................................................................................................274五、征收管理 .............................................................................................................274第四篇 行為稅第十二章? 印花稅?......................................................................278一、征稅對像 .............................................................................................................278二、稅目稅率 .............................................................................................................279三、稅收優惠 .............................................................................................................281四、征收管理 .............................................................................................................282第十三章? 煙葉稅?......................................................................285第十四章? 船舶噸稅?......................................................................286第十五章? 環境保護稅?...................................................................287一、征稅對像 .............................................................................................................287二、計稅依據 .............................................................................................................288三、稅收優惠 .............................................................................................................289四、征收管理 .............................................................................................................289五、案例分析 .............................................................................................................290第十六章? 耕地占用稅?...................................................................294第十七章? 城鎮土地使用稅?..............................................................298第十八章? 城市維護建設稅?..............................................................300一、計稅依據 .............................................................................................................301二、稅 率 .............................................................................................................302三、稅收優惠 .............................................................................................................303四、會計處理 .............................................................................................................303五、征收管理 .............................................................................................................303第五篇 社會保險費第十九章? 醫療保險費?...................................................................307一、基本醫療保險費..................................................................................................307二、補充醫療保險費..................................................................................................311第二十章? 養老保險費?...................................................................311一、基本養老保險費..................................................................................................312二、補充養老保險費..................................................................................................319第二十一章? 工傷保險費?.................................................................319第二十二章? 失業保險費?.................................................................322第二十三章? 生育保險費?.................................................................324第二十四章? 社會保險的管理征收?.....................................................325一、辦理社會保險登記 ..............................................................................................325二、稅務局僅承擔“收”的職責 ...............................................................................326三、申報繳納 .............................................................................................................327四、社會保險領域嚴重失信行為處置方法................................................................337第六篇 政府非稅收入第二十五章? 政府性基金?.................................................................340一、教育費附加..........................................................................................................340二、地方教育附加......................................................................................................343三、殘疾人就業保障金 ..............................................................................................344四、文化事業建設費..................................................................................................350五、國家重大水利工程建設基金 ...............................................................................354六、農網還貸資金......................................................................................................357七、可再生能源發展基金 ..........................................................................................358八、核電站乏燃料處理處置基金 ...............................................................................359九、中央水庫移民扶持基金（含大中型水庫移民後期扶持基金、三峽水庫庫區基金、跨省際大中型水庫庫區基金） .............................................360十、廢棄電器電子產品處理基金 ...............................................................................362第二十六章? 政府其他非稅收入?........................................................364一、三峽電站水資源費 ..............................................................................................365二、免稅商品特許經營費 ..........................................................................................367三、油價調控風險準備金 ..........................................................................................368四、核事故應急準備專項收入...................................................................................371五、國家留成油收入..................................................................................................371六、石油特別收益金..................................................................................................372參考文獻?....................................................................................375後  ? 記?....................................................................................376

稅收是國家為滿足社會公共需要，憑借公共權力，按照法律所規定的標準和程序，參與國民收入分配，強制地、無償地取得財政收入的一種方式。如何參與國民收入的分配，利用好稅收這一個杠杆？這就牽涉稅種的設計。 繳納稅費涉及的規定多，比較復雜。本書進行梳理，力求讓納稅人、繳費人清清地繳納，稅務機關、明明白白地征收。雙方有很高的法律遵從度，以充分發揮稅收在國家治理中基礎性、支柱性、保障性作用。 本書共六篇，主要講解了18個稅種的繳納實操。書中結合具體案例，使用通俗而又精闢的語言，加以分析，可讀性強。對納稅人、繳費人以及征收機關的同志有所裨益。?

黃德榮 著