{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

税务游戏的经营规则:做懂税务的管理者

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

税务游戏的经营规则:做懂税务的管理者

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Editer Recommend

依法纳税是原则,灵活应对是规则,二者配合使用,实现企业风险最小净利大
税务游戏的经营规则:做懂税务的管理者》立足“开展企业经营活动必须要了解的税务常识”这个基本点,生动讲解企业管理者和经营者,如何正确认识和运用税务游戏规则。
Content Description

《税务游戏的经营规则:做懂税务的管理者》结合作者多年来在税局和企业工作的经验,用通俗易懂的文字和实际事例讲述管理者要懂得的税务常识,内容包括纳税是一项法定义务,多交、少交、早交、迟交税金都是错交;纳税主体不同时,需要缴纳的税金则不同;日常运营不可避免的企业所得税、营业税、增值税、房产税等;投资环节的涉税要点;如何搞定企业税务。本书开始和结尾,各附一张管理者税务水平测试卷,并对潜在的错误答案做了详细分析。

Author Description

蓝敏,曾任职于税务局、企业,从事企业税务咨询工作19年,在辅助企业应对税务稽查、调解税企纠纷、完善涉税内控、指导税务筹划方面拥有丰富的实务经验。
Catalogue

收钱的规则
第一篇 观念篇
第一章无税不经营2
1.1商业模式2
1.2经营的思维与纳税的思维3
1.3最高境界6
1.4纳税思维7
1.5房子有几种卖法10
1.6经营者的税务责任14
1.7经营你的税务17
1.8小测试19
第二章纳税法定22
2.1你为什么要缴税22
2.2纳税就是一个规定23
2.3谁来承包你的税务26
2.4纳税义务不确定性29
2.5税务人员易犯的错误37
第三章税务风险52
3.1最可怕的风险52
3.2多缴税的风险53
3.3处罚的风险57
3.4偷税漏税及其后果61
3.5税务机关的责任67
3.6申报与欠税及其后果69
3.7遵从成本与遵从风险71
3.8发票违规76
3.9违规扣缴90
3.10税务风险责任主体92
第四章必须澄清的观念94
4.1你和你的公司94
4.2有限公司与无限公司96
4.3法人和法人代表97
4.4子公司与分公司99
4.5会计与效率101
4.6关联方与关联关系104
4.7实质与形式107
4.8合法性问题109
4.9合理性问题112
4.10文件的权限114
第二篇 知识篇
第五章必备税务知识120
5.1征纳关系120
5.2税务登记125
5.3纳税义务与扣缴义务130
5.4查账与核定133
5.5纳税评估134
5.6税务稽查137
5.7维权途径与程序143
第三篇 税收政策篇
第六章企业所得税156
6.1几个基本要点156
6.2惹不起的小股东160
6.3关于收入162
6.4不征税收入与免税收入168
6.5关于支出169
6.6八大不得扣除的项目170
6.7举证与发票173
6.8所得税的优惠177
6.9避税与反避税182
第七章个人所得税188
7.1乞丐的个税188
7.2税目1189
7.3税目2~3191
7.4税目4~6192
7.5税目7~9195
7.6税目10~11197
7.7老板的风险199
第八章增值税205
8.1增值税原理205
8.2只认专用发票208
8.3进项抵扣的原则210
8.4增值税收入213
8.5视同销售217
8.6小规模纳税人220
8.7哪个划算222
第九章其他税种224
9.1房产税224
9.2土地使用税、耕地占用税230
9.3消费税235
9.4印花税236
9.5契税239
9.6土地增值税241
第四篇 应用篇
第十章投融资环节的涉税要点246
10.1投资246
10.2重组257
10.3融资262
第十一章如何搞定企业税务268
11.1税务先行268
11.2从持股入手269
11.3从架构入手272
11.4会计人员273
11.5涉税内控284
11.6业务重构294
11.7流程再造297
附录问卷答案及分析299

Introduction

收钱的规则
不论是公司还是个人,我们大多数纳税人并没有准备好迎接税务的法制时代,更遑论税务的经营时代。
这就是我为企业家们写本书的目的:你不理税,但税要理你。
从企业家及高管口中,对高税负总是怨声载道。掰着指头算一算:17%的增值税、25%的企业所得税、20%的个税,还有消费税、房产税、土地使用税、土地增值税……算完后,老板们总是爱问“如何可以少缴点税?”
我年轻时也曾抱有与他们类似的想法,我以为企业家们的问题必然是 “如何少缴点税”。但骨感的现实却是反转的,真正触及到实实在在的企业时,大多数“如何少缴点税”的问题却变成了“如何多缴点税”。
仔细研究才会明白,少缴税是资本的天性冲动,不需要谁来提醒和教导。
再高的税负状态下,也没有见到过因缴税而被关闭的公司。当“涨价、亏损、偷税”只能三选一时,多少公司会主动选择“亏损”?而一旦价格又涨不上去呢?
所以,许多企业尤其是中小企业,面临的问题就变成“税缴少后该怎么办!”并且最引人深思的原因竟然是:“不懂该缴多少税,不懂该如何聪明缴税。”
这就带来了风险:被税务追征处罚是最常见的风险,坐牢当然是最残酷的风险,而影响到做大、做强、融资、新三板则是最时髦的风险。
风险根源于对税的“无知”。
中国有着全世界最复杂的税务征管体系,在这样一个征管体系下,我们企业的老板、高管和会计却表现出了对税务最大程度的漠视与误解,本书会向你展示这样的误解达到什么样的程度。于是,税务便成了他们自己都没有意识到的麻烦。
如果要用最少的字概括税务,我认为最贴切的莫过“规则”二字。
税收政策从程序和内容上规范了税务机关如何征税,如何管理,如何检查,如何进行自由裁量;同时,也从程序上与内容上规定了纳税人如何申报,如何纳税,如何遵从税收程序,如何为自己的行为负责。
可以这样说,税务就是一个规则,一个如何收钱的规则,一个由国家强制力打造的铁一样硬邦邦的规则。
对待铁打的规则,最错误的态度就是回避它、漠视它、轻视它、误解它。
对待铁打的规则,最正确的态度就是学习它、理解它、把握它、适应它、利用它,当然也需要敬畏它。
本书要告诉你的,就是这个规则的体系和要点,以及如何用经营的眼光,去正确对待它。
阅读本书不需要专业的会计、税法知识,相反却需要对企业、市场和经营的深刻认知。
谨以本书献给中国所有的企业经营者。
蓝敏
2015年仲夏于成都

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book