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Jingdong book

中崇信系列图书（5）：营业税改征增值税操作实务与技巧（修订版）

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Jingdong book

中崇信系列图书（5）：营业税改征增值税操作实务与技巧（修订版）

Name: 中崇信系列图书（5）：营业税改征增值税操作实务与技巧（修订版）
Brand: Jingdong book
SKU: 3110058941
Price: 42.78 USD
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《中崇信系列图书（5）：营业税改征增值税操作实务与技巧（修订版）》融汇最新营业税改征增值税税收政策，紧密结合各次研讨会议参会人员提出的重点、难点、热点、盲点；全面讲解营业税改增值税操作实务，力求内容系统完整、法规解读精准，案例实用典型。同时，为确保读者准确理解法规条款，在行文中，尽可能采用法规原文，并在文后以附录的方式将相关法规汇编，以便读者查阅。

Catalogue

第一章营业税改征增值税的重点内容及意义
1．为何进行营业税改征增值税的改革？
2．营业税改征增值税的重点内容是什么？
3．营业税改征增值税对纳税人有哪些影响？
第二章应税服务范围与纳税义务人
4．谁是增值税的纳税义务人
5．交通运输业应税服务范围包括哪些？
6．现代服务业的应税范围包括哪些？
7．如何判断境内外收入？
8．不属于提供境内收入的情形包括哪些？
9．非营业税活动具体包括哪些？
10．增值税视同销售行为有哪些？
第三章纳税义务人的分类管理
11．纳税义务人是如何分类管理的？
12．一般纳税人认定标准是什么？
13．一般纳税人认定有何特殊规定？
14．一般纳税人认定程序是怎样规定的？
15．小规模纳税人认定标准是什么？
16．本次税改中对扣缴义务人有什么规定？
第四章计税方法及适用税率
17．“营改增”的计税方法有哪些，具体怎么规定？
18．增值税适用税率具体是怎样规定的？
19．增值税的起征点有何规定？
20．“营改增”销售额如何确定？
21．销售额的扣除有何规定？
22．增值税应税营业额扣除凭证管理有何要求？
23．中止服务或折扣额如何处理？
24．交易价格不公允时，税法规定如何处理？
25．兼营行为如何处理？
26．混合销售行为如何处理？
27．相关业务进项税额的抵扣与抵扣凭证有何要求？
28．接受交通运输劳务的企业，其进项税额抵扣有何特别规定？
29．进项税抵扣发票认证的时限要求？
30．过期认证发票或丢失抵扣凭证如何处理？
31．不得抵扣进项税额的情形有哪些？
32．不得抵扣的进项税额如何计算？
33．兼营劳务服务的原一般纳税人增值税期末留抵税额如何处理？
第五章纳税义务发生时间及纳税地点
34．增值税纳税义务发生时间如何规定？
35．增值税纳税地点有何规定？
36．对增值税纳税时限有何规定？
第六章发票管理
37．增值税的涉税发票有哪些类型？
38．增值税专用发票如何领购？
39．在什么情况下，一般纳税人不得领购开具专用发票？
40．增值税专用发票开票限额是如何规定的？
41．增值税专用发票的开具应注意哪些问题？
42．增值税红字专用发票如何开具？
43．增值税专用发票保管及期限有何要求？
44．增值税索要发票的成本分析
第七章税收减免和其他规定
45．营业税改征增值税的直接减免业务包括哪些？
46．营业税改征增值税的即征即退事项包括哪些？
47．营业税改征增值税在减免税操作中有何特别规定？是否可以放弃？
48．营业税改征增值税过程中，哪些企业适合放弃免税权？
49．纳税人营业税改征增值税跨年度业务如何处理？
50．原增值税一般纳税人在营业税改征增值税中有何影响？
51．营业税改征增值税财务会计如何处理？
52．营业税改征增值税如何汇总纳税？
53．营业税改征增值税后，增值税出口退税如何处理？
54．增值税“视同销售”与企业所得税“视同销售”如何协调？
55．增值税退税与企业所得税如何协调？
56．增值税的检查调整如何账务处理？
第八章增值税纳税申报表的填报
57．一般纳税人纳税申报表如何填制？
58．小规模纳税人纳税申报表如何填报？
59．非试点地区小规模纳税人纳税申报表如何填报？
60．试点地区小规模纳税人纳税申报表如何填报？
附录
1．《中华人民共和国增值税暂行条例》（中华人民共和国国务院令第538号）
2．《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局第50号令）
3．《中华人民共和国营业税暂行条例》（中华人民共和国国务院令第540号）
4．《中华人民共和国营业税暂行条例实施细则》（财政部国家税务总局第52号令）
5．《财政部国家税务总局关于在上海市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》（财税〔2011〕111号）
6．《财政部国家税务总局关于应税服务适用增值税零税率和免税政策的通知》（财税〔2011〕131号）
7．《中国东方航空公司执行总机构试点纳税人增值税计算缴纳暂行办法》（财税〔2011〕132号）
8．《财政部国家税务总局关于交通运输业和部分现代服务业营业税改征增值税试点若干税收政策的通知》（财税〔2011〕133号）
9．《财政部国家税务总局关于增值税税控系统专用设备和技术维护费用抵减增值税税额有关政策的通知》（财税〔2012〕15号）
10．《财政部国家税务总局关于交通运输业和部分现代服务业营业税改征增值税试点若干税收政策的补充通知》（财税〔2012〕53号）
11．《财政部国家税务总局关于在北京等8省市开展交通运输业和部分现代服务业营业税改征增值税试点的通知》（财税〔2012〕71号）
12．《国家税务总局关于上海市营业税改征增值税试点增值税一般纳税人资格认定有关事项的公告》（国家税务总局公告2011年第65号）
13．《国家税务总局关于调整增值税纳税申报有关事项的公告》（国家税务总局公告2011年第66号）
14．《国家税务总局关于启用货物运输业增值税专用发票的公告》（国家税务总局公告2011年第74号）
15．《国家税务总局关于营业税改征增值税试点有关税收征收管理问题的公告》（国家税务总局公告2011年第77号）
16．《国家税务总局关于发布（营业税改征增值税试点地区适用增值税零税率应税服务免抵退税管理办法（暂行））的公告》（国家税务总局公告2012年第13号）
17．《国家税务总局关于调整增值税纳税申报有关事项的公告》（国家税务总局公告2012年第31号）
18．《国家税务总局关于北京等8省市营业税改征增值税试点增值税一般纳税人资格认定有关事项的公告》（国家税务总局公告2012年第38号）
19．《财政部、国家税务总局关于营业税若干政策问题的通知》（财税〔2003〕16号）

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