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Jingdong book

金融业营改增会计实务与纳税处理

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Jingdong book

金融业营改增会计实务与纳税处理

Name: 金融业营改增 会计实务与纳税处理
Brand: Jingdong book
SKU: 3110121231
Price: 43.34 USD
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作者有超过16年金融业财税实务经验
透彻解读2016年新营改增税收政策
结合金融行业的特殊性编写案例
系统梳理和解答金融类会计和涉税问题

Content Description

作者有超过16年金融业财税实务经验。结合现阶段已明确、与金融业切实相关的营改增税收政策，从政策原理与实务操作两个层面，对金融业营改增的相关涉税事项做出全面解析。
内容主要包含总论、增值税基本原理、金融业营改增试点政策和要点解读、金融业增值税会计处理、金融业发票和税控操作应用、金融业纳税申报方法、金融业常见问题分析、金融业营改增各级国家税务局答疑及口径八个章节。从增值税基本原理到营改增政策知识，从开票操作到税控系统升级，从增值税会计处理到纳税申报，作者分多个层面、多个角度、全环节介绍金融业营改增的相关知识。

Author Description

董华
山东百丞税务服务股份有限公司总经理，注册会计师、注册税务师、高级会计师，兼任西王食品等三家上市公司独立董事，首批全国税务领军人才，山东省财政厅专业技术服务专家，山东省国家税务局兼职咨询专家，山东大学税务专业硕士研究生合作导师，中国注册税务师协会特聘讲师。拥有多年大型集团企业税务服务经验。

张萌萌
山东百丞税务服务股份有限公司高级经理，山东省营改增专家组成员，山东省注册会计师协会、山东省注册税务师协会培训讲师，专门从事金融行业税务研究，拥有多年金融企业财务及税务咨询、培训、审计工作经验。

Comments

赵湘怀 [安信证券研究中心副总经理、首席金融行业分析师]
董华作为首批全国税务领军人才，从事税务行业多年，本书浸润了他十六年财税咨询生涯的功力，既有理论高度，又有实操案例，是一本不可多得的专业指导书。新情况和新问题必然有新对策和新办法，推荐阅读本书。

刘凤委 [教授、上海国家会计学院教务部副主任]
金融业特殊性使其营改增政策的纳税管理流程与会计核算独具特色，需要金融专业背景外加熟练的税收与会计综合知识方可深入掌握要领。本书为金融类企业顺利实施营改增政策提供全面解读与实务操作建议，是学习金融业营改增的必备参考教材。

任明川 [国元证券独立董事、会计学博士、复旦大学管理学院会计学教授]
董华先生和张萌萌女士具有丰富的税务从业经验。他们合著的《金融业营改增会计实务与纳税处理》一书，贴近金融类企业的工作实际，提供了很多有益指导和解读，可供金融类企业零基础学习营改增。

李京 [中国会计报副总编辑]
金融业业务类型复杂、体量巨大，在营改增的大背景下，如何将会计实务与纳税处理相结合，是所有从业人员面临的挑战。本书集纳了很多针对金融业营改增的案例和分析，专业且极具实操性。对于金融行业的从业人员来说，无疑是开卷有益！

吴江涛 [华夏银行总行审计部总经理]
本书根据新金融业相关营改增政策编写，集增值税基础知识、发票开具与管理、会计处理及增值税纳税申报于一体，是超级实用的增值税实战手册，营改增学习和培训必备。

Catalogue

前言
第一章总论 / 1
第一节营改增的重大意义 / 1
第二节营改增对于金融业的影响 / 3
一、系统改造的需求 / 4
二、税负水平的变化 / 4
三、内控难度的加大 / 4
第二章增值税基本原理 / 6
第一节增值税概述 / 6
一、增值税的概念 / 6
二、增值税的类型 / 9
第二节增值税的性质及其计税原理 / 10
一、增值税的性质 / 10
二、增值税的计税原理 / 10
三、增值税与其他流转税的配合 / 11
四、增值税的计税方法 / 12
五、增值税的特点和优点 / 13
第三节我国增值税制度的建立和发展 / 16
一、我国增值税制度的发展历程 / 16
二、营业税改征增值税改革试点 / 17
第三章金融业营改增试点政策和要点解读 / 18
第一节纳税人及扣缴义务人 / 18
一、纳税人基本规定 / 18
二、一般纳税人与小规模纳税人 / 19
三、扣缴义务人基本规定 / 22
第二节征税范围 / 23
一、基本规定 / 23
二、有偿 / 24
三、境内 / 24
四、视同销售服务、无形资产或者不动产 / 26
五、金融服务? / 27
六、销售不动产 / 29
七、销售自己使用过的固定资产 / 30
八、不征收增值税项目 / 30
第三节税率和征收率 / 31
一、税率? / 31
二、征收率 / 31
第四节应纳税额的计算 / 33
一、基本规定 / 33
二、适用范围 / 33
三、一般计税方法? / 34
四、简易计税方法? / 47
五、销售额的确定? / 52
第五节纳税义务、扣缴义务发生时间和纳税地点 / 60
一、纳税义务、扣缴义务发生时间? / 60
二、纳税地点 / 62
三、纳税期限 / 62
第六节税收减免的处理 / 63
一、基本规定 / 63
二、免税增值税项目? / 64
三、增值税即征即退 / 73
第七节征收管理 / 74
一、增值税征收机关 / 74
二、增值税专用发票的开具 / 74
第八节试点前发生的业务 / 75
第四章金融业增值税会计处理 / 76
第一节增值税会计处理的基本规定 / 76
一、会计科目设置及应用指南 / 76
二、账务处理方法 / 78
第二节有关欠交增值税税款和待抵扣增值税的会计处理规定 / 81
一、会计科目设置及应用指南 / 81
二、账务处理方法 / 82
第三节有关营改增试点会计处理规定 / 82
一、试点纳税人差额征税的会计处理 / 82
二、增值税期末留抵税额的会计处理 / 84
三、取得过渡性财政扶持资金的会计处理 / 84
四、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的会计处理 / 85
第四节金融企业增值税会计处理案例? / 86
第五章金融业发票和税控操作应用? / 89
第一节发票基本规定 / 89
一、发票基本概念 / 89
二、发票种类 / 89
三、发票领购 / 90
四、关于发票相关罚则 / 90
第二节增值税发票管理 / 93
一、增值税发票的使用 / 93
二、增值税专用发票抵扣 / 95
第三节税控操作应用 / 98
一、增值税发票系统升级版 / 98
二、增值税发票升级版后红字发票开具 / 99
三、税控相关收费及优惠政策 / 100
第六章金融业纳税申报方法 / 101
第一节纳税申报方法 / 101
一、纳税申报资料 / 101
二、《增值税预缴税款表》 / 103
第二节金融企业纳税申报案例详解 / 174
一、贷款服务纳税申报? / 174
二、直接收费金融服务纳税申报 / 178
三、保险服务纳税申报 / 180
四、金融商品转让纳税申报 / 182
五、不动产分期抵扣 / 187
六、改变用途后可抵扣的固定资产、无形资产、不动产 / 191
第七章金融业常见问题分析 / 197
第八章金融业营改增各级国家税务局答疑及口径 / 205
第一节国家税务总局 / 205
第二节北京市国家税务局 / 208
第三节上海市国家税务局 / 212
第四节湖北省国家税务局 / 214
第五节山东省国家税务局 / 217
第六节深圳市国家税务局 / 219
第七节河北省国家税务局 / 220
第八节浙江省国家税务局 / 222
第九节福建省国家税务局 / 222
第十节江西省国家税务局 / 223
第十一节海南省国家税务局 / 228
第十二节河南省国家税务局 / 230
本章参考文献 / 233

Introduction

前言
自2016年5月1日起，营业税改征增值税（以下简称营改增）试点工作在全国范围内全面推开，金融业、建筑业、房地产业、生活服务业正式纳入营改增试点范围，营业税从此正式退出历史舞台。
由于营业税与增值税不管是在征税原理还是管理模式上均存在较大的差异，因此，本书主要是结合现阶段已明确且与金融业切实相关的营改增税收政策，从政策原理与实务操作两个层面对金融业营改增的相关涉税事项做出全面解析。本书主要包含总论、增值税基本原理、金融业营改增试点政策和要点解读、金融业增值税会计处理、金融业发票和税控操作应用、金融业纳税申报方法、金融业常见问题分析、金融业营改增各级国家税务局答疑及口径八个章节。从增值税基本原理到营改增政策知识，从开票操作到税控系统升级，从增值税会计处理到纳税申报，我们分多个层面、多个角度、全环节介绍金融业营改增的相关知识。
相较于市面上的其他同类书籍，本书不仅对营改增税收政策进行了梳理，还对其中的要点及难点问题做出提示，对金融类企业理解政策本身提供支持；同时，本书特意结合金融行业本身的特殊性编写案例并进行分析，对金融类企业日常工作中所关注的问题进行梳理和解答，以便读者更易接受和吸收。
本书还特别针对金融业营改增常见难点和知识点，录制了相关视频，详见目录和正文中的提示。
由于营改增的税收政策不断地推陈出新，很多执行口径上也存在不确定性，因此本书在写作阶段只能结合已经明确的税收政策做出解读与分析，一些未知的口径和未下发的政策未能涵盖进去。为了弥补这个缺陷，我们会持续更新金融业营改增相关信息，请需要的读者登录本书配套网址下载或学习。
本书仅是我们日常工作的经验和心得分享，属于一家之言。

董华张萌萌
2016年8月

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Jingdong book

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Location History

金融业营改增 会计实务与纳税处理

金融业营改增会计实务与纳税处理