精准缴纳税费

全面解读税收政策全新政策法规剖析大量实践案例揭示无师自通精准缴纳税费

税收是国家为满足社会公共需要，凭借公共权力，按照法律所规定的标准和程序，参与国民收入分配，强制地、无偿地取得财政收入的一种方式。如何参与国民收入的分配，利用好税收这一个杠杆？这就牵涉税种的设计。 缴纳税费涉及的规定多，比较复杂。本书进行梳理，力求让纳税人、缴费人清清地缴纳，税务机关、海关明明白白地征收。双方有很高的法律遵从度，以充分发挥税收在国家治理中基础性、支柱性、保障性作用。 本书共六篇，主要讲解了18个税种的缴纳实操。书中结合具体案例，使用通俗而又精辟的语言，加以分析，可读性强。对纳税人、缴费人以及征收机关的同志有所裨益。​

黄德荣1965年10月出生，福建省建瓯市人，经济学专业，研究生学历；福建省南平市原国税局稽查局副局长，现任南平工业园区税务局副局长；曾多次参与国家税总局组织的稽查办案，在2004年查处“黑冿冀”系列虚开发票案中做出了重大贡献，被国家税总局记个人二等功。中国知名财税专家，多所院校客座教师。擅长企业所得税、税务稽查、企业会计准则等领域；《注册税务师》、中国会计视野网、《海峡财经导报》《海峡税务》等媒体专业或者专栏作家。专著《岁月屐痕》《涉税案件证据收集实务》《解读企业所得税》，合著《税务稽查操作实务》《税务稽查操作指南》《阳光行动——涉税违法案件稽查纪实》，发表论文数十篇。​

第一篇 流转税第一章 增值税 ............................................................................ 2一、纳税人 .................................................................................................................2二、起征点和不征税项目 ..............................................................................................3三、应纳税额 .................................................................................................................4四、税收优惠 ...............................................................................................................15五、会计处理 ...............................................................................................................39六、征收管理 ...............................................................................................................39附：建筑业增值税的财税处理 .............................................................................63房地产业增值税的财税处理 .........................................................................69金融业增值税的财税处理 .............................................................................76生活服务业增值税的财税处理......................................................................82第二章 消费税 .......................................................................... 87一、税目和税率............................................................................................................87二、计税办法 ...............................................................................................................91三、销售额 ...............................................................................................................93四、税收优惠 ..............................................................................................................94五、会计处理 ..............................................................................................................95六、征收管理 ..............................................................................................................96第三章 关税 .........................................................................109一、税则号列和税率..................................................................................................109二、计税方式 .............................................................................................................112三、税收优惠 .............................................................................................................113四、征收管理 .............................................................................................................113第四章 资源税 .........................................................................114一、税目和税率..........................................................................................................114二、计税办法 .............................................................................................................117三、税收优惠 .............................................................................................................119四、会计处理 .............................................................................................................120五、征收管理 .............................................................................................................120六、案例分析 .............................................................................................................125第二篇 所得税第五章 企业所得税 ......................................................................128一、收入总额 .............................................................................................................128二、支出的扣除..........................................................................................................129三、税收优惠 .............................................................................................................129四、不征税收入..........................................................................................................130五、允许弥补的以前年度亏损...................................................................................130六、所得税费用..........................................................................................................130七、特别纳税调整......................................................................................................131八、征收管理 .............................................................................................................132第六章 个人所得税 ......................................................................132一、纳税人 .............................................................................................................133二、征税对象 .............................................................................................................134三、税率 .............................................................................................................136四、收入额 .............................................................................................................137五、扣除 .............................................................................................................140六、应纳税所得额......................................................................................................151七、税收优惠 .............................................................................................................159八、征收管理 .............................................................................................................166九、案例分析 .............................................................................................................201第三篇 财产税第七章 房产税 .........................................................................214一、纳 税 人 .............................................................................................................214二、征税对象 .............................................................................................................215三、计税依据 .............................................................................................................215四、税 率 .............................................................................................................217五、会计处理 .............................................................................................................217六、税收优惠 .............................................................................................................218七、征收管理 .............................................................................................................219第八章  土地增值税 ......................................................................227一、纳 税 人 .............................................................................................................227二、收 入 .............................................................................................................229三、土地增值税扣除项目金额...................................................................................230四、土地增值税的预征 ..............................................................................................235五、土地增值税清算..................................................................................................238六、无偿转让房地产不征土地增值税举要................................................................245七、税收优惠 .............................................................................................................246八、征收管理 .............................................................................................................247第九章  车辆购置税 ......................................................................266一、征收对象 .............................................................................................................266二、计税价格 .............................................................................................................267三、征收管理 .............................................................................................................268四、案例分析 .............................................................................................................268第十章  车船税 .........................................................................269第十一章  契税 ......................................................................271一、计税依据 .............................................................................................................271二、税 率 .............................................................................................................273三、税收优惠 .............................................................................................................273四、会计处理 .............................................................................................................274五、征收管理 .............................................................................................................274第四篇 行为税第十二章  印花税 ......................................................................278一、征税对象 .............................................................................................................278二、税目税率 .............................................................................................................279三、税收优惠 .............................................................................................................281四、征收管理 .............................................................................................................282第十三章  烟叶税 ......................................................................285第十四章  船舶吨税 ......................................................................286第十五章  环境保护税 ...................................................................287一、征税对象 .............................................................................................................287二、计税依据 .............................................................................................................288三、税收优惠 .............................................................................................................289四、征收管理 .............................................................................................................289五、案例分析 .............................................................................................................290第十六章  耕地占用税 ...................................................................294第十七章  城镇土地使用税 ..............................................................298第十八章  城市维护建设税 ..............................................................300一、计税依据 .............................................................................................................301二、税 率 .............................................................................................................302三、税收优惠 .............................................................................................................303四、会计处理 .............................................................................................................303五、征收管理 .............................................................................................................303第五篇 社会保险费第十九章  医疗保险费 ...................................................................307一、基本医疗保险费..................................................................................................307二、补充医疗保险费..................................................................................................311第二十章  养老保险费 ...................................................................311一、基本养老保险费..................................................................................................312二、补充养老保险费..................................................................................................319第二十一章  工伤保险费 .................................................................319第二十二章  失业保险费 .................................................................322第二十三章  生育保险费 .................................................................324第二十四章  社会保险的管理征收 .....................................................325一、办理社会保险登记 ..............................................................................................325二、税务局仅承担“收”的职责 ...............................................................................326三、申报缴纳 .............................................................................................................327四、社会保险领域严重失信行为处置方法................................................................337第六篇 政府非税收入第二十五章  政府性基金 .................................................................340一、教育费附加..........................................................................................................340二、地方教育附加......................................................................................................343三、残疾人就业保障金 ..............................................................................................344四、文化事业建设费..................................................................................................350五、国家重大水利工程建设基金 ...............................................................................354六、农网还贷资金......................................................................................................357七、可再生能源发展基金 ..........................................................................................358八、核电站乏燃料处理处置基金 ...............................................................................359九、中央水库移民扶持基金（含大中型水库移民后期扶持基金、三峡水库库区基金、跨省际大中型水库库区基金） .............................................360十、废弃电器电子产品处理基金 ...............................................................................362第二十六章  政府其他非税收入 ........................................................364一、三峡电站水资源费 ..............................................................................................365二、免税商品特许经营费 ..........................................................................................367三、油价调控风险准备金 ..........................................................................................368四、核事故应急准备专项收入...................................................................................371五、国家留成油收入..................................................................................................371六、石油特别收益金..................................................................................................372参考文献 ....................................................................................375后    记 ....................................................................................376