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Jingdong book

税收筹划原理：经营和投资规划的税收原则（第11版）

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Jingdong book

税收筹划原理：经营和投资规划的税收原则（第11版）

Name: 税收筹划原理：经营和投资规划的税收原则（第11版）
Brand: Jingdong book
SKU: 3110125291
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《税收筹划原理：经营和投资规划的税收原则（第11版）》是为商业课程计划的本科或者研究生设计的，是他们的税收入门课程。目的是用来让学生认识到商业经营和财务交易中固有的主要税收问题。《税收筹划原理：经营和投资规划的税收原则（第11版）》重视基本概念，它们为将来高级税收专题的学习提供了永久的参考框架。与传统教科书不同，《税收筹划原理：经营和投资规划的税收原则（第11版）》不重视技术细节，而这些细节使商务专业学生认为税收的学习就像一场噩梦。传统的教材常常以遵从为中心，使许多同学认为税法太复杂、太具体了，因而与他们将来的职业无关。这本书恰恰相反，它使学生认识到他们对税收的了解对他们在商场上的成功来说不仅仅是相关的，更是决定性的。

Content Description

《税收筹划原理：经营和投资规划的税收原则（第11版）》一书是为商科及相关专业的本科或者研究生设计的，是他们的税收入门课程。《税收筹划原理：经营和投资规划的税收原则（第11版）》提供了一个满足21世纪商科学生税收教育需要的新模式。本书为商科学生认识和解决商业经营和财务交易中固有的主要税收问题提供了永久的参考框架，也是美国注册会计师协会的范例税收课程的最理想的教材。
理论研究与案例教学并重是本书的重要特征，本书在介绍大量的税收概念基础上，更加强调税收在经营决策制定过程中的作用。《税收筹划原理：经营和投资规划的税收原则（第11版）》共分六大部分十六章，首先介绍经、营和财产交易产生的应纳税所得额的计量，接着介绍不同类型的经营主体及其税收考虑因素，个人税收筹划安排在所有主题的最后，本书也介绍了纳税人会遇到的重要程序性和行政性问题。

Author Description

萨莉·M·琼斯，弗吉尼亚大学麦克英塔尔商学院的退休荣誉教授，是《高级税收战略》的合著者之，足《高级税收学》和《普华永道税收案例研究》的第一主编。她在《税务杂志》、《税收顾问》、《美国税务协会杂志》上发表了大量文章。琼斯教授是美国税务协会的前任上席，是瑞·M·萨姆菲尔德突出税收教育者奖2000午的获得者。
谢利·C·罗兹-卡塔纳奇是维拉诺瓦大学会计系副教授，注册会计师。罗兹-卡塔纳奇教授在许多杂志上发表了文章，包括《美国税务协会杂志》、《会计评论》、《会讣教育观点》、《会计教育杂志》和《会汁研究评论》。她是美国税务协会的副主席和管理成员，而凡是《美国税务协会杂志》和《国际会计、审计和税务杂志》的编委会委员。

Catalogue

第一部分税收环境探索
第1章税收种类与税收征管权
基本术语
税收的一般特性
税收的动态特点
联邦税法的来源
结论
税收种类的划分
税率结构
我国现行的分税制
关键术语
税收筹划案例
第2章税收政策问题：优质税种的标准
优质税种的标准
税收应当是充足的
税收应当是便利的
税收应当是有效率的
税收应当是公平的
结论
关键术语
税收筹划案例
第二部分税收筹划基础
第3章作为交易成本的税收
决策制定中净现值的作用
税收和现金流
通过调整交易结构减少税款
结论
关键术语
税收筹划案例
第4章税收筹划准则
避税——不是逃税
所得税筹划机会从何而来？
主体变量
时期变量
征管地变量
特征变量
形成税收筹划策略
结论
关键术语
税收筹划案例
第5章税务调研
培养税务调研技能
第一步：弄清事实
第二步：确定要解决的问题
第三步：确定相关法源
第四步：分析相关法源
第五步：重复第一步到第四步
第六步：交流结论
结论
我国的基本法源
关键术语
税收筹划案例
第三部分应税所得的计量
第6章营业应税所得
作为应税所得的营业利润
纳税年度
会计方法
收付实现制
权责发生制
净营业亏损
结论
会计与税收差异的来源
关键术语
税收筹划案例
第7章财产购置与成本回收的税前扣除
可扣除费用还是资本化成本？
税基的关键作用
成本回收方法介绍
存货及销售商品的成本
有形资产的折旧
无形资产的摊销
自然资源的折耗
结论
会计与税收差异的来源
关键术语
税收筹划案例
附表7—A 半季惯例折旧率表
第8章财产处置
收益或损失确认的计算过程
所得和亏损的税收特性
非资本性资产的处置
其他财产处置
结论
会计与税收差异的来源
关键术语
税收筹划案例
第9章免税交易
资产交易的税收中性
一般性免税交易
类似资产的交换
强制性转换
企业实体的组建
虚假销售
结论
会计与税收差异的来源
关键术语
税收筹划案例
第三部分的综合问答题
第四部分企业所得税
第10章独资企业、合伙企业、有限责任公司和s型公司
独资企业
合伙企业
合伙人的税收结果
可按合伙企业课税的S型公司
结论
关键术语
税收筹划案例
第11章企业纳税人
公司的法律特征
计算企业应税所得
计算一般性公司税款
税收抵免
选择性最低税
缴纳和备案要求
对投资者的利润分配
公司税的影响
结论
会计与税收差异的来源
关键术语
税收筹划案例
第12章暖经营主体的选择
传递实体的税收筹划
合伙企业还是S型公司？
封闭持股公司的税收筹划
结论
关键术语
税收筹划案例
第13章企业所得税的管辖权问题
州和地方课税
国际企业经营的税收结果
国外税收抵免
海外经营的组织形式
国外所得的美国税的递延
结论
会计与税收差异的来源
关键术语
税收筹划案例
第四部分的综合题
第五部分个体纳税人
第14章个人税收公式
个人申报纳税身份
应纳税所得额计算概念
个人应纳税额的计算
个人税收抵免
选择性最低税
申报纳税要求
结论
关键术语
税收筹划案例
附录14—A 分项扣除工作表
附录14—B 免税额工作表
第15章薪酬和退休金计划
薪酬交易
雇员还是独立承包人？
工资和薪金的支付
雇员额外福利
雇员股票期权
与雇佣相关的费用
退休计划
合格计划的类型
结论
会计与税收差异的来源
关键术语
税收筹划案例
第六部分税收遵从程序
第16章纳税遵从程序
申报纳税规定
审计过程
对抗审计结果
结论
关键术语
税收筹划案例
附录A— 美元的现值
附录B— 美元的年金现值

Book Abstract

第一部分税收环境探索
第2章税收政策问题：优质税种的标准
税收应当是有效率的
优质税收的第三个特征就是它的经济效率原则。税收政策制定者采用“效率”这个词有两层含义。有时这个词用来描述一个税种不干扰或不影响纳税人的经济行为，而在其他时候，当个人或组织能够从容不迫地改变他们的经济行为作为对一个税种的反应时，政策制定者就说这个税种是有效率的。在本章的这一部分，我们将会对比效率的这两个互斥的含义。
效率的传统标准
政策制定者认为竞争性市场能够带来稀缺资源在社会中的最优配置，他们把有效率的税收定义为对自由市场具有中性影响的税收。从这个观点来看，引起人们经济行为改变的税收是没有效率的，因为它扭曲了市场，并且可能导致商品和服务的次优分配。
古典经济学家亚当。斯密认为税收应当给经济带来尽可能少的影响，在他1976年的名著《国民财富的性质和原因的研究》一书中，斯密得出如下结论：
税收……可能阻碍国民工业的发展，并且打击国民申请企业分支机构的信心，而这些部门可能带来更多的稳定和就业机会。当强迫人们缴纳税收的时候，可能会由此减少或者损害一些资金，而这些资金可能使他们更容易这样做。
亚当。斯密主张的放任主义在理论上创造了一个个人和组织的公平赛场，在赛场上他们为自己的利益经营和自由竞争。当政府通过对特定的经济行为征税来干扰这个系统时，这个赛场就转而攻击这些活动中的竞争者。这个资本游戏被破坏了，最后的结果可能不再是社会最优的。
当然，每一种现代经济都有一个税收体制，在这个经济中运行的公司必须适应这种体制。公司管理者熟悉现行税法，并在这些法律的基础上作出决定。为了回到这种所谓的比赛中，管理者们已经调整了他们的比赛计划来适应经济赛场目前的结构。
当政府改变它们的税收结构时，公司被迫按照这种变化重新评估自己的税收情况。一些人可能发现他们从变化中获益，另外一些人则发现这种新的税收结构使他们在竞争中处于不利的地位。经理们必须重新评价税法是如何影响特定的公司经营活动的。他们可能发现传统的筹划战略不再起作用了，而新战略的有效性还不能确定。
……

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