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Jingdong book

税收政策与税收筹划

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税收政策与税收筹划

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在中国的经济改革大潮中,企业的CFO们是一个特殊的群体,他们既要努力克服几十年来中国计划经济传统模式对当今企业运行的影响,又要积极面对市场经济激烈竞争环境对企业生存发展的挑战;他们既掌控与管理着成千上万亿的巨额资产和财富,但又较少参与和主导企业的战略和经营决策。 中国的CFO们是一个充满着机会和希望、但还没有被人们充分认识的群体,包括CFO们自己。
Catalogue

第一章 中国税收制度
专栏1—1 财政收入、税收收入和税制结构
第一节 三大税收体系——流转税、所得税和财产税
阅读材料1—1 2009年的经济发展与税收增长
第二节 增值税
透视1—1 增值税转型改革
第三节 消费税
透视1—2 消费税政策的调整
第四节 营业税
第五节 关税
第六节 企业所得税
阅读材料1—2 中国企业所得税制度历史沿革
第七节 个人所得税
透视1—3 国家税务总局致个人所得税纳税人的一封信
第八节 其他主要税种
透视1—4 资源税、环境税和物业税改革进展
透视1—5 证券(股票)交易印花税的调整
本章小结
关键术语和概念
选读文献资料

第二章 现行主要税种计算实例
第一节 增值税的计算
第二节 消费税的计算
第三节 营业税的计算
第四节 企业所得税及相关税种的计算
本章小结
关键术语和概念
……

第三章 税收筹划的理论和方法
第四章 现行税收优惠政策
第五章 税法和会计处理差异
第六章 税务转让定价
第七章 并购重组的税收政策和安排
第八章 纳税遵从——程序正义和风险规避
后记
Book Abstract

(二)应纳税所得额
企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额。
1.企业收入总额包括从各种来源取得的货币形式和非货币形式的收入,具体包括:销售货物收入;提供劳务收入;转让财产收入;股息、红利等权益性投资收益;利息收入;租金收入;特许权使用费收入;接受捐赠收入;其他收入。
收入总额中的财政拨款、依法收取并纳入财政管理的行政事业性收费、政府性基金、国务院规定的其他不征税收入。
2.税前扣除。企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。
(1)企业发生的公益性捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除。
(2)在计算应纳税所得额时,下列支出不得扣除:向投资者支付的股息、红利等权益性投资收益款项;企业所得税税款;税收滞纳金;罚金、罚款和被没收财物的损失;本法第九条规定以外的捐赠支出;赞助支出;未经核定的准备金支出;与取得收入无关的其他支出。
(3)在计算应纳税所得额时,企业按照规定计算的固定资产折旧,准予扣除。下列固定资产不得计算折旧扣除:房屋、建筑物以外末投入使用的固定资产;以经营租赁方式租入的固定资产;以融资租赁方式租出的固定资产;已足额提取折旧仍继续使用的固定资产;与经营活动无关的固定资产;单独估价作为固定资产入账的土地;其他不得计算折旧扣除的固定资产。
(4)在计算应纳税所得额时,企业按照规定计算的无形资产摊销费用,准予扣除。下列无形资产不得计算摊销费用扣除:自行开发的支出已在计算应纳税所得额时扣除的无形资产;自创商誉;与经营活动无关的无形资产;其他不得计算摊销费用扣除的无形资产。
(5)在计算应纳税所得额时,企业发生的下列支出作为长期待摊费用,按照规定摊销的,准予扣除:已足额提取折旧的固定资产的改建支出;租入固定资产的改建支出;固定资产的大修理支出;其他应当作为长期待摊费用的支出。
(6)企业对外投资期间,投资资产的成本在计算应纳税所得额时不得扣除。
(7)企业使用或者销售存货,按照规定计算的存货成本,准予在计算应纳税所得额时扣除。
(8)企业转让资产,该项资产的净值,准予在计算应纳税所得额时扣除。
(9)企业在汇总计算缴纳企业所得税时,其境外营业机构的亏损不得抵减境内营业机构的营利。
(10)企业纳税年度发生的亏损,准予向以后年度结转,用以后年度的所得弥补,但结转年限最长不得超过五年。
……

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