纳税会计实务

目  录

项目一  纳税会计概述

任务一  纳税会计····································································································· 1

任务二  企业税务登记······························································································· 6

练习中心················································································································ 16

项目二  发票领用与审核

任务一  发票领用和管理··························································································· 20

任务二  开具发票···································································································· 26

任务三  发票使用的审核··························································································· 36

任务四  发票违章处理······························································································ 41

练习中心················································································································ 42

项目三  增值税纳税会计实务

任务一  增值税······································································································· 48

任务二  增值税应纳税额的计算·················································································· 74

任务三  增值税的会计核算······················································································· 118

任务四  增值税的纳税申报······················································································· 153

练习中心··············································································································· 160

………..

项目十  财产税类纳税会计实务

任务一  房产税纳税会计实务···················································································· 302

任务二  车船税纳税会计实务···················································································· 307

任务三  契税纳税会计实务······················································································· 312

任务四  土地增值税纳税会计实务·············································································· 317

任务五  城镇土地使用税纳税会计实务········································································ 330

练习中心··············································································································· 336

参考文献···························································································· 340

前  言

目前税制改革不断深化，国税地税合并后征管体制改革有序推进。合并之后，重大的改变便是统一税务稽核，实行以税务总局为主与省（自治区、直辖市）政府双重领导管理体制。纳税问题成为政府、企业和社会公众越来越关注的焦点之一，可以说“经济越发展，税收越重要”。纳税会计是融税收法律、法规和会计核算为一体，以纳税企业、单位和个人为核算主体，对税费的形成、计算、缴纳全过程进行反映与核算的一门专业性会计。它是为适应纳税人经营管理的需要，从财务会计、管理会计中分离出来，并将会计的基本理论、基本方法同纳税活动相结合而形成的一门边缘学科。在西方，纳税会计已经与财务会计、管理会计并驾齐驱，成为现代西方会计的三大支柱之一。

纳税会计实务是一门实务性非常强的课程，所以我们编写的这本配套教材力求探索新教材结构。在编写体例上，采用“项目导向、任务驱动”模式，以认识税法基本内容、应纳税额计算、相关会计处理和纳税申报为主线，以大量例题讲解、纳税申报表的编制示范，以及任务实际能力训练为辅助，力求以通俗易懂的方式，让学生掌握企业主要纳税种类的税额计算、申报和基本会计处理，并了解税法新动向，为学生具备应有的岗位从业能力打下坚实的基础。

本教材由杜凯龙、刘冬青、徐永红担任主编，王兴林、马文卿、田瑞红、崔萍萍担任副主编。具体编写分工如下：杜凯龙负责拟定编写大纲及本书的整体策划和通稿、定稿，并编写项目三、六、七；刘冬青、徐永红共同编写项目一、二、四、五；王兴林、马文卿、田瑞红和崔萍萍共同编写项目八、九、十。本教材在编写过程中，使用了大量的图表、案例及分析，让学生边做边学，在做中学会增值税、消费税、企业所得税、个人所得税等重点税种应纳税额的计算和会计核算及其纳税申报方法。

本书依据的税种变化，对增值税、消费税、企业所得税、个人所得税、印花税、土地增值税、契税、资源税等部分内容做了的调整，并使用了的教学案例，以满足当前的教学需要。

本教材可作为高等职业院校、应用型本科院校财会类、经贸类、管理类的教材，也可作为在职工作人员迅速知悉纳税知识的自学用书。

由于编写时间紧迫，书中难免存在疏漏之处，恳请使用本书的专家、学者批评指正，以便修订时改正。

编 者  

2018年11月