項目一 納稅實務基礎............................................................................001
任務一　稅收認知...........................................................................................................................002
任務二　稅務登記...........................................................................................................................004
任務三　增值稅一般納稅人登記..................................................................................................017
任務四　發(fā)票辦理...........................................................................................................................019
課后習題...........................................................................................................................................022
項目二 增值稅納稅實務 .........................................................................024
任務一　增值稅認知.......................................................................................................................025
任務二　增值稅應納稅額的計算..................................................................................................034
任務三　增值稅的會計核算..........................................................................................................050
任務四　增值稅的納稅申報..........................................................................................................064
課后習題...........................................................................................................................................075
項目三 消費稅納稅實務..........................................................................079
任務一　消費稅認知.......................................................................................................................080
任務二　消費稅應納稅額的計算..................................................................................................087
任務三　消費稅的會計核算..........................................................................................................094
任務四　消費稅的納稅申報..........................................................................................................098
課后習題...........................................................................................................................................103
項目四 關稅納稅實務............................................................................107
任務一　關稅認知...........................................................................................................................108
任務二　關稅應納稅額的計算......................................................................................................110
任務三　關稅的會計核算..............................................................................................................115
任務四　關稅的納稅申報..............................................................................................................117
課后習題...........................................................................................................................................122
項目五 企業(yè)所得稅納稅實務....................................................................126
任務一　企業(yè)所得稅認知..............................................................................................................127
任務二　企業(yè)所得稅的計算..........................................................................................................130
任務三　企業(yè)所得稅的會計核算..................................................................................................143
任務四　企業(yè)所得稅的納稅申報..................................................................................................149
課后習題...........................................................................................................................................170
項目六 個人所得稅納稅實務....................................................................173
任務一　個人所得稅認知..............................................................................................................174
任務二　個人所得稅應納稅額的計算..........................................................................................181
任務三　個人所得稅的會計核算..................................................................................................197
任務四　個人所得稅的納稅申報..................................................................................................198
課后習題...........................................................................................................................................211
項目七 城市維護建設稅和教育費附加納稅實務.............................................214
任務一　城市維護建設稅和教育費附加認知..............................................................................215
任務二　城市維護建設稅、教育費附加的計算..........................................................................216
任務三　城市維護建設稅、教育費附加的會計核算..................................................................217
任務四　城市維護建設稅、教育費附加的納稅申報..................................................................218
課后習題...........................................................................................................................................221
項目八 資源稅和環(huán)境保護稅納稅實務.........................................................223
任務一　資源稅納稅實務..............................................................................................................224
任務二　環(huán)境保護稅納稅實務......................................................................................................237
課后習題...........................................................................................................................................243
項目九 城鎮(zhèn)土地使用稅和房產(chǎn)稅納稅實務...................................................245
任務一　城鎮(zhèn)土地使用稅納稅實務..............................................................................................246
任務二　房產(chǎn)稅納稅實務..............................................................................................................253
課后習題...........................................................................................................................................261
項目十 契稅和土地增值稅納稅實務...........................................................265
任務一　契稅納稅實務...................................................................................................................266
任務二　土地增值稅納稅實務......................................................................................................271
課后習題...........................................................................................................................................286
項目十一 車輛購置稅和車船稅納稅實務......................................................289
任務一　車輛購置稅納稅實務......................................................................................................290
任務二　車船稅納稅實務..............................................................................................................295
課后習題...........................................................................................................................................302
參考文獻.............................................................................................304