精准缴纳税费 中国铁道出版社 snb txt 网盘 pdf kindle 2025 lit 下载

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。?

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

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。?

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书籍介绍

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。

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