本書是高職高專財(cái)會(huì)類、經(jīng)貿(mào)類、管理類的教材，主要采用“項(xiàng)目導(dǎo)向、任務(wù)驅(qū)動(dòng)”模式，以認(rèn)識(shí)稅法基本內(nèi)容、應(yīng)納稅額計(jì)算、相關(guān)會(huì)計(jì)處理和納稅申報(bào)為主線，通過職業(yè)情境和問題提出引入相關(guān)思考和學(xué)習(xí)目標(biāo)，突出應(yīng)用，以大量例題講解納稅申報(bào)表的編制示范，以及任務(wù)實(shí)際能力訓(xùn)練，力求以通俗易懂的方式使學(xué)生掌握企業(yè)主要納稅種類的稅額計(jì)算、申報(bào)和基本會(huì)計(jì)處理，并了解稅法新動(dòng)向，為學(xué)生具備應(yīng)有的崗位從業(yè)能力打下堅(jiān)實(shí)的基礎(chǔ)。本書依據(jù)最新的稅種變化，對(duì)增值稅、消費(fèi)稅、企業(yè)所得稅、個(gè)人所得稅印花稅、土地增值稅、契稅、資源稅、部分內(nèi)容做了講述，并使用了最新的教學(xué)案例，以滿足當(dāng)前教學(xué)的需求。

目 錄

項(xiàng)目一 納稅會(huì)計(jì)概述

任務(wù)一 納稅會(huì)計(jì)····································································································· 1

任務(wù)二 企業(yè)稅務(wù)登記······························································································· 6

練習(xí)中心················································································································ 16

項(xiàng)目二 發(fā)票領(lǐng)用與審核

任務(wù)一 發(fā)票領(lǐng)用和管理··························································································· 20

任務(wù)二 開具發(fā)票···································································································· 26

任務(wù)三 發(fā)票使用的審核··························································································· 36

任務(wù)四 發(fā)票違章處理······························································································ 41

練習(xí)中心················································································································ 42

項(xiàng)目三 增值稅納稅會(huì)計(jì)實(shí)務(wù)

任務(wù)一 增值稅······································································································· 48

任務(wù)二 增值稅應(yīng)納稅額的計(jì)算·················································································· 74

任務(wù)三 增值稅的會(huì)計(jì)核算······················································································· 118

任務(wù)四 增值稅的納稅申報(bào)······················································································· 153

練習(xí)中心··············································································································· 160

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項(xiàng)目十 財(cái)產(chǎn)稅類納稅會(huì)計(jì)實(shí)務(wù)

任務(wù)一 房產(chǎn)稅納稅會(huì)計(jì)實(shí)務(wù)···················································································· 302

任務(wù)二 車船稅納稅會(huì)計(jì)實(shí)務(wù)···················································································· 307

任務(wù)三 契稅納稅會(huì)計(jì)實(shí)務(wù)······················································································· 312

任務(wù)四 土地增值稅納稅會(huì)計(jì)實(shí)務(wù)·············································································· 317

任務(wù)五 城鎮(zhèn)土地使用稅納稅會(huì)計(jì)實(shí)務(wù)········································································ 330

練習(xí)中心··············································································································· 336

參考文獻(xiàn)···························································································· 340