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《税务筹划师基础与实务》简介
税务筹划是一门涉及到税收经济、法学研究、会计学、管理科学、运筹学、营销学、成本管理、进出口贸易等多领域的实用型学科，是一种综合性管理技能。为何称之为管理技能？我们认为，税务筹划是可以预测的、可以操作的、可以实现主观判断的，是能够经过管理手段进行控制以达到目标的。 税务筹划是从法的方面着眼说明它的合法性，尽管在某些场合与政府意图发生一定程度上的不一致，但是这种不一致是法律允许和受到法律保护的。从世界各国情况来看，税务筹划都享有合法的地位，各国政府对待税务筹划的态度从来不是借助行政命令、政策以及道德的力量去加以削弱和减少，而是通过对税法的调节、修正、改进等措施加快和促进税法的完善和建设。由此可见，税务筹划技能也是不断循序渐进的。 随着我国税法征收管理体制的不断完善和深入，纳税人在行使纳税义务的同时，有理由清楚自己的纳税行为是否合法合理。因此，税务筹划成为涉及各个经济实体和个人经济利益的重要工作。面对国家对涉税违法行为的严厉查处和打击，企业和个人通过不法手段获取税收利益的风险越来越大，成本越来越高，而通过税务筹划，充分用足国家的税收优惠政策，遵从政策的鼓励和支持，可以有效降低成本，使企业在税法的保护下持续发展，实现涉税零风险。具测算，税务筹划能够给企业和组织减少15－20％税负，同时，需要税务筹划人员前瞻性的介入经营决策，事先策划出合法的节税方案和业务流程，由此可见，税务筹划人员是管理决策的核心之一。 本书按照各税类编制章节，每六个月进行一次改版，尽量将最新的财税法规纳入到教程之中，使教程更具有实务性。教程中借鉴了国内外税务筹划方面众多案例，以期达到其理论性和实务性的良好结合，本书作为税务筹划专业培训教程，也可作为企业高管、财税部门专门培训用书，同时适合于各类企业管理人员、财务人员、大专院校研究生、本科生、财会专业专科学生的学习，并可在案例教学和模拟实战方面有所收获。 本书的编写借鉴了部分专业著作，广泛采用相关信息和案例，时间仓促难免错漏出处，在此一并致谢。由于我们水平有限，难免纰漏之处，请各界朋友不吝赐教，以促进本教程的不断完善。 目 录 第一章 税务筹划概述·················································1 第一节 税务筹划的概念和意义·········································1 第二节 税务筹划的基本特征···········································4 第三节 税务筹划与相关概念的区别·····································7 第四节 税务筹划的风险和成本········································13 第五节 纳税人的权利与义务··········································14 第六节 税务筹划的基本原则··········································22 第七节 税收优惠方式················································24 第八节 税务筹划的基本思路 ·········································30 第九节 实施税务筹划的前提条件和基本步骤····························32 第十节 税务筹划的基本方法··········································34 第十一节 税务筹划实现的目标········································55 复习思考题 ·························································57 第二章 税务筹划的基础知识··········································58 第一节 税务登记····················································58 第二节 账本凭证、管理··············································65 第三节 发票管理····················································68 第四节 纳税申报····················································79 第五节 税收减免管理················································82 附件一 《税收减免管理办法(试行)》的通知·····························86 附件二 《企业所得税减免税管理办法》··································89 附件三 《企业所得税减免税审批条件》··································91 附件四 《企业所得税汇算清缴管理办法》································97 附件五 《税收违法行为检举管理办法》·································101 附件六 《中华人民共和国发票管理办法实施细则》·······················104 复习思考题 ························································107 第三章 增值税税务筹划·············································108 第一节 增值税法简介···············································108 第二节 一般纳税人和小规模纳税人的选择·····························116 第三节 日常经营业务的税务筹划·····································121 第四节 利用税收优惠政策的税务筹划·································132 第五节 纳税期限的筹划·············································136 附件七 《中华人民共和国增值税暂行条例》·····························139 复习思考题 ························································141 第四章 消费税税务筹划·············································143 第一节 消费税法简介···············································143 第二节 日常经营业务的税务筹划·····································154 第三节 纳税期限的税务筹划·········································162 复习思考题 ························································163 第五章 营业税税务筹划·············································164 第一节 营业税税法简介·············································164 第二节 日常经营业务的税务筹划·····································173 第三节 各行业营业额的税务筹划·····································175 第四节 税收优惠的税务筹划·········································183 附件八 关于免征营业税中小企业信用担保机构名单及取消名单的通知·····187 复习思考题 ························································188 第六章 企业所得税税务筹划·········································189 第一节 所得税法简介···············································189 第二节 企业纳税义务的筹划·········································197 第三节 收入总额的税务筹划·········································200 第四节 准予扣除项目的税务筹划·····································203 第五节 财务成果与分配的税务筹划···································218 第六节 利用税收优惠政策的税务筹划·································223 第七节 企业所得税预缴的税务筹划···································225 复习思考题 ························································229
第二节 个人所得税纳税人身份的筹划·································238 第三节 工资薪金的税务筹划·········································240 第四节 劳务报酬的税务筹划·········································247 第五节 个人其他所得的税务筹划·····································250 第六节 利用税收优惠政策的税务筹划·································255 附件九 国家税务总局关于明确个人所得税若干政策执行问题的通知·······260 复习思考题 ························································265 第八章 进出口税的税务筹划·········································267 第一节 关税的税务筹划·············································267 第二节 出口商品增值税的税务筹划···································282 第三节 利用保税制度进行税务筹划···································289 第四节 进出口环节纳税期限的筹划···································292 复习思考题 ························································294
第二节 企业注册地点的税务筹划·····································308 第三节 企业投资的税务筹划·········································312 第四节 企业重组的税务筹划·········································326 复习思考题 ························································339 第十章 土地增值税及房地产税的税务筹划·····························340 第一节 土地增值税的税务筹划·······································340 第二节 房产税的税务筹划···········································345 复习思考题·························································346 第十一章 企业经营的税务筹划 ······································347 第一节 企业购销活动的税务筹划·····································347 第二节 企业收益分配的税务筹划·····································351 复习思考题 ························································354 第十二章 企业筹资的税务筹划·······································355 第一节 负债筹资的税务筹划·········································355 第二节 权益筹资及其税务筹划·······································362 第三节 其他融资的税务筹划·········································364 复习思考题 ························································369 第十三章 国际税务筹划专题·········································370 第一节 跨国公司的税务筹划·········································370 第二节 中国外商投资企业的税务筹划·································376 复习思考题 ························································383 第十四章 电子商务的税务筹划·······································384 复习思考题 ························································388 第十五章 其他税种的税务筹划·······································389 第一节 资源税的税务筹划···········································389 第二节 车船使用税的税务筹划·······································393 第三节 印花税的税务筹划···········································396 第四节 契税的税务筹划·············································402 复习思考题 ························································405 第十六章 税务行政复议、诉讼和赔偿的筹划···························406 第一节 税务行政复议的筹划·········································406 第二节 税务行政诉讼的筹划·········································420 第三节 税务行政赔偿的筹划·········································427 复习思考题 ························································432 第十七章 税制改革展望·············································433 第一节 我国税制改革的演进·········································433 第二节 我国当前与税制改革相关的经济背景和分析·····················435 第三节 我国税制改革的政策主张和方向·······························439 复习思考题 ························································453 主要参考文献及资料·················································454 (责任编辑：信息中心) |