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Jingdong book

企业财税培训用书:最新税收政策下企业涉税疑难问题处理及经典案例解析

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企业财税培训用书:最新税收政策下企业涉税疑难问题处理及经典案例解析

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为了让广大的企业财务人员、财务总监、会计师事务所和税务师事务所等中介机构人员、全国各地的税务干部以及其他对财税处理关心的自学爱好者,在短时间内很快熟悉并掌握新税收政策环境下的企业涉税疑难问题的处理技巧,我们组织出版了这本《最新税收政策下企业涉税疑难问题处理及经典案例解析》。
该书的内容总共分七大部分。分别为:企业重组的涉税疑难问题处理及例解;企业收入支出的涉税疑难问题处理及例解;企业流转税的涉税疑难问题处理及例解;企业职工个人所得税的涉税疑难问题处理及例解;批发零售中的涉税疑难问题处理及例解;关联交易特别纳税调整的涉税疑难问题处理及例解;企业其他的涉税疑难问题处理及例解。
该书主要具有以下两大特点:
1.内容具有新颖性和创新性。我们通过市场调查发现,到目前为止,市场上还没有一本是基于新企业所得税法、新企业会计准则、新流转税法以及其他各项新出台的税收政策而编写的企业涉税疑难问题的实务用书。我们编写的这本书,就是根据2008年以来,国家颁布的各项税法、税收政策和行政性规章而编写的,内容新颖。对企业今后涉税问题的正确处理,具有持续的指导作用。专门针对新税收环境政策下的企业涉税疑难问题进行研究处理,是本书的独到创新之处。
2.实用性和操作性强。本书收集了较多的实例,大部分是来自于我们在全国财税培训中所积累的实例。本书打破了传统的税法教材体系,将不同情况下税额计算和会计处理紧密连接在一起,简洁易懂,便于自学。读者看后,能快速掌握怎样在实务中处理企业面临的各种涉税疑难问题,富有实际操作性和可行性。
Author Description

肖太寿,中国财税培调讲师,中国社会科学院经济学硕士,中央财经大学税收学博士,税收筹划实践派专家,第一个“三证统一”筹划理论的提出者和倡导者。主要擅长企业纳税筹划、企业涉税疑难问题处理、税收风险识别与防范以及税务稽查应对。精通中国税法,具有较深的财政学、会计学、税收学理论水平和丰富的税收筹划实践经验。为各级税务机关干部培训班和各地财务经理培训班做过专门培训和演讲,达数百场。为纳税人提供了大量的筹划方案,维护了纳税人的权益,捍卫了税法的尊严,赢得了社会各界的尊重与赞誉。其高超、绝妙的纳税筹划技巧和丰富的实际操作经验获得了广泛学员的高度评价。
在国家公开刊物发表论文60多篇。出版的书籍《企业所得税汇算清缴政策解析及实务技巧》和《企业环保税收优惠政策解析及实务技巧》。
Catalogue

第一部分企业重组的涉税疑难问题处理及例解
一、资产收购的税务处理及案例分析
二、股权收购业务的税务处理及案例分析
三、清算股利的财务与税务处理及案例分析
四、企业合并的税务处理及案例分析
五、企业职工安置费用的财务处理及案例分析
六、企业清算所得的税务处理及案例分析
七、股权投资损失的税务处理技巧
第二部分企业收入支出的涉税疑难问题处理及例解
一、公益性捐赠的税务处理及案例分析
二、手续费及佣金支出的税务处理
三、交际应酬性支出的纳税调整技巧及案例分析
四、劳务收入的财务与税务处理及案例分析
五、企业收取会员费收入的税务处理
六、研究开发费用税前加计扣除的税务处理技巧
七、总机构收取管理费的税务处理
八、车辆使用费的税务处理
九、差旅费的税务处理
十、利息支出的涉税处理及案例分析
十一、采暖费收入的税务处理
十二、企业“三项费用”的税务处理
十三、工资薪金和职工福利支出的税务处理
十四、广告费和业务宣传费的税务处理
十五、“业务招待费”的新会计与税务处理技巧
十六、金融、保险、证券企业和中小企业信用担保机构准备金的税务处理
十七、企业八项资产损失税前扣除的税务处理技巧
十八、安全生产费用和安全生产设备购置费的税务处理
十九、补充养老和医疗保险费的财务、税务处理及案例分析
二十、企业固定资产加速折IE/的会计、税务处理及案例分析
二十一、政策性搬迁和资产处置收入的会计、税务处理及案例分析
二十二、企业代收财政性资费的税务处理
二十三、资产评估的税务处理及纳税调整
二十四、企业获得各项优惠的增值税收入是否缴纳企业所得税
二十五、房地产开发企业代收费用的税务处理
第三部分企业流转税的涉税疑难问题处理及例解
一、销售使用过物品和旧货的增值税处理技巧
二、增值税、营业税和消费税抵扣的税务处理
三、增值税进项税额转出的税务处理及案例分析
四、视同销售的财务处理及其增值税、营业税和企业所得税处理
五、混合销售和兼营行为的税务处理
六、白酒生产企业的消费税处理
七、出口企业申报退税应注意的四个重要时限
八、建筑安装业务的会计和税务处理技巧及例解
九、我国哪些营业收入项目可以暂免或免营业税
第四部分企业职工个人所得税的涉税疑难问题处理及例解.
一、个人无偿受赠房屋的税务处理
二、个人取得拍卖收入的税务处理
三、个人股东取得公司债权债务形式的股份支付的涉税处理
四、“双税制”、董事费和离婚析产房屋的个人所得税处理.
五、股票期权和限制性股票所得的个人所得税处理技巧及其案例分析
六、公司职工辞退福利的财税处理技巧及案例分析
七、股东分得的股息和红利的税务处理
八、个人取得资产评估增值所得的税务处理技巧
九、单位向职工福利售房的税务处理及案例分析
十、企业年金的个人所得税处理及经典案例分析
第五部分批发零售中的涉税疑难问题处理及例解
第六部分关联交易特别纳税调整的涉税疑难问题处理及例解
第七部分企业其他的涉税疑难问题处理及例解

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