会计电算化 - 高等职业教育信息化教学“十三五”规划教材 - 中国高校教材图书网
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| 内容简介： |
本书共6个项目，主要内容包括税法概述、流转税法、企业所得税法、个人所得税法、其他税法、税收征收管理法与税务行政处罚等。
本书可作为高职高专院校会计学专业及相关专业的教学用书，也可作为在职经济管理人员进修和自学教材。
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| 章节目录： |
项目一 税法概述·······················································································1
任务一 税法与税收 ································································································1
任务二 税法原则 ···································································································9
任务三 税法构成要素与分类 ····················································································12
任务四 我国税收管理体制 ·······················································································17
任务五 税法在我国法律体系中的地位 ········································································21
项目二 流转税法·······················································································24
任务一 流转税法概述 ·····························································································24
任务二 增值税法 ···································································································27
任务三 消费税法 ···································································································51
项目三 企业所得税法 ················································································63
任务一 纳税义务人、征税对象与税率 ········································································63
任务二 应纳税所得额的确定 ····················································································68
任务三 应纳税额的计算 ··························································································74
任务四 资产的税务处理 ··························································································77
任务五 税收优惠 ···································································································83
任务六 税收征收管理 ·····························································································89
项目四 个人所得税法 ················································································95
任务一 纳税义务人和扣缴义务人 ··············································································95
任务二 征税范围、税率与应纳税所得额 ·····································································99
任务三 应纳税额的计算 ··························································································106
任务四 税收优惠 ···································································································121
任务五 征收管理 ···································································································125
项目五 其他税法·······················································································130
任务一 房产税法、耕地占用税法与契税法 ··································································131
任务二 城市维护建设税法与城镇土地使用税法 ····························································142
任务三 车辆购置税法、车船税法与印花税法 ·······························································148
任务四 资源税法与土地增值税法 ··············································································163
任务五 关税法与烟叶税法 ·······················································································173
项目六 税收征收管理法与税务行政处罚 ························································182
任务一 税收征收管理法 ··························································································182
任务二 税务行政处罚 ·····························································································199
参考文献···································································································215
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