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Jingdong book

新编税法

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Jingdong book

新编税法

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Content Description

《新编税法》以税收实体法为主线，全面、系统、详细、准确地介绍15个税种、税收征管与税务行政等内容。适用于高职高专、成人教育会计（会计电算化）、财政、税收专业的学生，也可用作企业会计人员、办税人员、税务干部的培训、自学的参考资料。
Catalogue

上篇 税法基础知识
第一章 税法概论
知识点拨
第一节 税法概述
第二节 我国税法的制定与实施
第三节 我国税收管理体制
本章小结
知识运用与实训
中篇 税收实体法
第二章 增值税法
知识点拨
第一节 增值税概述
第二节 增值税应纳税额的计算
第三节 增值税的征收管理
第四节 增值税专用发票的使用与管理
第五节 出口货物退（免）税
本章小结
知识运用与实训。
第三章 消费税法
知识点拨
第一节 消费税概述
第二节 消费税应纳税额的计算
第三节 消费税的征收管理
本章小结
知识运用与实训
第四章 营业税法
知识点拨
第一节 营业税概述
第二节 营业税应纳税额的计算
第三节 营业税的征收管理
本章小结
知识运用与实训
第五章 关税法
知识点拨
第一节 关税的概述
第二节 关税应纳税额的计算
第三节 关税的征收管理
本章小结
知识运用与实训
第六章 企业所得税法
知识点拨
第一节 企业所得税概述
第二节 企业应纳税所得额的计算
第三节 企业应纳所得税额的计算
第四节 企业所得税的征收管理
本章小结
知识运用与实训
第七章 个人所得税法
知识点拨
第一节 个人所得税概述
第二节 个人所得税应纳税额的计算
第三节 征收管理
本章小结
知识运用与实训
第八章 资源税（类）法
知识点拨
第一节 资源税法
第二节 土地增值税法
第三节 城镇土地使用税法
第四节 耕地占用税法
本章小结
知识运用与实训
第九章 财产税（类）法
知识点拨
……
第十章 其他税（类）法
下篇 税收程序法
第十一章 税收征收管理法
第十二章 税收行政管理法
参考文献
Book Abstract

上篇 税法基础知识
第一章 税法概论
第三节 我国税收管理体制
一、税收管理体制的概念
税收管理体制是在各级国家机构之问划分税权的制度或制度体系。税权的划分有纵向划分和横向划分的区别。纵向划分是指税权在中央与地方国家机构之间的划分；横向划分是指税权在同级立法、司法、行政等国家机构之间的划分。
我国的税收管理体制，是税收制度的重要组成部分，也是财政管理体制的重要内容。税收管理权限，包括税收立法权、税收法律法规的解释权、税种的开征或停征权、税目和税率的调整权、税收的加征和减免权等。如果按大类划分，可以简单地将税收管理权限划分为税收立法权和税收执法权两类。
二、税收立法权的划分
我国税收立法权划分的层次是这样的：
1.全国性税种的立法权，即包括全部中央税、中央与地方共享税和在全国范围内征收的地方税税法的制定、公布和税种的开征、停征权，属于全国人民代表大会（简称全国人大）及其常务委员会（简称常委会）。
2.经全国人大及其常委会授权，全国性税种可先由国务院以“条例”或“暂行条例”的形式发布施行。经一段时期后，再行修订并通过立法程序，由全国人大及其常委会正式立法。

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Brand Jingdong book
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