本書是高職高專財會類、經(jīng)貿(mào)類、管理類的教材，主要采用“項目導向、任務驅(qū)動”模式，以認識稅法基本內(nèi)容、應納稅額計算、相關會計處理和納稅申報為主線，通過職業(yè)情境和問題提出引入相關思考和學習目標，突出應用，以大量例題講解納稅申報表的編制示范，以及任務實際能力訓練，力求以通俗易懂的方式使學生掌握企業(yè)主要納稅種類的稅額計算、申報和基本會計處理，并了解稅法新動向，為學生具備應有的崗位從業(yè)能力打下堅實的基礎。本書依據(jù)最新的稅種變化，對增值稅、消費稅、企業(yè)所得稅、個人所得稅印花稅、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案例，以滿足當前教學的需求。
目 錄
項目一 納稅會計概述
任務一 納稅會計····································································································· 1
任務二 企業(yè)稅務登記······························································································· 6
練習中心················································································································ 16
項目二 發(fā)票領用與審核
任務一 發(fā)票領用和管理··························································································· 20
任務二 開具發(fā)票···································································································· 26
任務三 發(fā)票使用的審核··························································································· 36
任務四 發(fā)票違章處理······························································································ 41
練習中心················································································································ 42
項目三 增值稅納稅會計實務
任務一 增值稅······································································································· 48
任務二 增值稅應納稅額的計算·················································································· 74
任務三 增值稅的會計核算······················································································· 118
任務四 增值稅的納稅申報······················································································· 153
練習中心··············································································································· 160
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項目十 財產(chǎn)稅類納稅會計實務
任務一 房產(chǎn)稅納稅會計實務···················································································· 302
任務二 車船稅納稅會計實務···················································································· 307
任務三 契稅納稅會計實務······················································································· 312
任務四 土地增值稅納稅會計實務·············································································· 317
任務五 城鎮(zhèn)土地使用稅納稅會計實務········································································ 330
練習中心··············································································································· 336
參考文獻···························································································· 340
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