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建筑業(yè)增值稅管理與會計實操從新手到高手(案例版) 版權(quán)信息
- ISBN：9787113260613
- 條形碼：9787113260613 ; 978-7-113-26061-3
- 裝幀：70g膠版紙
- 冊數(shù)：暫無
- 重量：暫無
- 所屬分類：>>
建筑業(yè)增值稅管理與會計實操從新手到高手(案例版) 本書特色
增值稅實施后，要進(jìn)行健全的會計核算，要在主管稅務(wù)機(jī)關(guān)納稅，要在異地預(yù)繳稅，要關(guān)注增值稅發(fā)票的規(guī)范性與虛開，增值稅的處理隨時影響項目的收入、成本和利潤。筆者從不做稅收政策的搬運(yùn)工，并不會簡單地把財政部和財稅總局的文件羅列了事，本書要教會每一個建筑業(yè)的會計，如何真正認(rèn)識增值稅規(guī)則，把握增值的關(guān)鍵點，運(yùn)用增值稅規(guī)則，將其融入到具體的核算、籌劃與納稅工作之中。
建筑業(yè)增值稅管理與會計實操從新手到高手(案例版) 內(nèi)容簡介
增值稅實施后，要進(jìn)行健全的會計核算，要在主管稅務(wù)機(jī)關(guān)納稅，要在異地預(yù)繳稅，要關(guān)注增值稅發(fā)票的規(guī)范性與虛開，增值稅的處理隨時影響項目的收入、成本和利潤。筆者從不做稅收政策的搬運(yùn)工，并不會簡單地把財政部和財稅總局的文件羅列了事，本書要教會每一個建筑業(yè)的會計，如何真正認(rèn)識增值稅規(guī)則，把握增值的關(guān)鍵點，運(yùn)用增值稅規(guī)則，將其融入到具體的核算、籌劃與納稅工作之中。
建筑業(yè)增值稅管理與會計實操從新手到高手(案例版) 目錄
第1 章 增值稅思維.................................................................. 1
1.1 價稅分離............................................................................................1
1.2 劃算與不劃算....................................................................................5
1.3 重新認(rèn)識銷項與進(jìn)項........................................................................6
1.4 荒謬的籌劃........................................................................................8
1.5 例說勞務(wù)分包..................................................................................10
1.6 重新認(rèn)識稅負(fù)..................................................................................15
1.7 甲供是否劃算..................................................................................20
1.8 進(jìn)項的積壓問題..............................................................................22
1.9 建筑業(yè)的影響..................................................................................29
第2 章 從砂石場到攪拌站...................................................... 31
2.1 抵扣鏈條..........................................................................................31
2.2 商品混凝土......................................................................................32
2.3 砂石如何計價..................................................................................37
2.4 勞務(wù)用工成本..................................................................................40
2.5 營改增后的合同金額......................................................................43
2.6 總結(jié)：增值稅思維..........................................................................44
第3 章 增值稅管理下的工程造價........................................... 47
3.1 混亂的工程造價..............................................................................47
3.2 營業(yè)稅下的工程造價......................................................................48
3.3 增值稅下的工程造價......................................................................49
目 錄
2
建筑業(yè)增值稅管理與會計實操從新手到高手（案例版）
3.3.1 施工方一般計稅下的工程造價................................................49
3.3.2 施工方簡易計稅下的工程造價................................................52
3.4 增值稅下價格比較..........................................................................53
3.5 稅率變化下的工程造價變化..........................................................54
3.6 稅率調(diào)整帶來的“麻煩”..............................................................57
第4 章 哪些進(jìn)項可以抵扣...................................................... 61
4.1 進(jìn)項稅金的定義..............................................................................61
4.2 增值稅抵扣憑證..............................................................................63
4.3 農(nóng)產(chǎn)品抵扣憑證..............................................................................65
4.4 一位財務(wù)總監(jiān)的“籌劃”..............................................................69
第5 章 合規(guī)發(fā)票與抵扣程序.................................................. 73
5.1 憑證的合規(guī)性要求..........................................................................73
5.2 專票的認(rèn)證程序..............................................................................78
5.3 三流合一的真相..............................................................................79
5.4 虛開與失控......................................................................................85
第6 章 哪些進(jìn)項不能抵扣...................................................... 89
6.1 把握抵扣的基本態(tài)度......................................................................89
6.2 免簡福固不得抵扣..........................................................................90
6.2.1 已取消的非增值稅應(yīng)稅行為....................................................91
6.2.2 免稅項目不得抵扣....................................................................91
6.2.3 簡易計稅項目不得抵扣............................................................92
6.2.4 職工福利和個人消費(fèi)................................................................93
6.2.5 固定資產(chǎn)、無形資產(chǎn)、不動產(chǎn)................................................97
6.3 非正常損失不得抵扣......................................................................99
6.3.1 非正常損失的把握....................................................................99
6.3.2 非正常損失的內(nèi)容..................................................................102
6.4 特別規(guī)定不得抵扣........................................................................103
6.5 常見應(yīng)糾正的誤區(qū)........................................................................106
第7 章 進(jìn)項抵扣的操作與處理............................................ 113
7.1 進(jìn)項抵扣的主體............................................................................113
7.2 調(diào)節(jié)進(jìn)項入賬時間........................................................................114
3
目 錄
7.3 進(jìn)項轉(zhuǎn)出的會計處理....................................................................118
7.4 進(jìn)項轉(zhuǎn)出導(dǎo)致補(bǔ)稅........................................................................120
7.5 進(jìn)項的分期抵扣............................................................................122
7.6 進(jìn)項的加計抵扣............................................................................122
第8 章 納稅義務(wù)與銷售額.................................................... 127
8.1 增值稅納稅義務(wù)............................................................................127
8.1.1 判定的基本方法......................................................................129
8.1.2 一個復(fù)雜的例子......................................................................131
8.1.3 關(guān)于青苗賠償?shù)膯栴}..............................................................134
8.2 工資與勞務(wù)費(fèi)................................................................................135
8.3 內(nèi)部交易........................................................................................139
8.3.1 銷售與退貨..............................................................................140
8.3.2 抵工程款..................................................................................140
8.3.3 現(xiàn)金折扣和貼現(xiàn)......................................................................142
8.4 銷售額與價外費(fèi)用........................................................................143
8.5 兼營與混合銷售............................................................................148
8.6 混合銷售中的例外........................................................................151
8.7 分包及差額納稅............................................................................154
8.8 勞務(wù)派遣差額納稅........................................................................158
8.9 甲供的銷售額................................................................................160
8.10 境內(nèi)與境外....................................................................................164
8.11 增值稅扣繳義務(wù)............................................................................166
第9 章 增值稅預(yù)繳與申報.................................................... 169
9.1 納稅義務(wù)發(fā)生時間........................................................................169
9.2 稅率調(diào)整的迷茫............................................................................173
9.3 預(yù)收款與預(yù)繳稅............................................................................175
9.4 基于異地項目的預(yù)繳....................................................................178
第10 章 計稅方式與身份..................................................... 181
10.1 稅率與征收率................................................................................181
10.2 小規(guī)模納稅人................................................................................182
10.3 一般納稅人....................................................................................183
4
建筑業(yè)增值稅管理與會計實操從新手到高手（案例版）
10.4 可選擇簡易計稅............................................................................184
10.5 建筑業(yè)簡易計稅............................................................................186
10.6 甲供注意58 號文..........................................................................187
10.7 簡易計稅的備案............................................................................192
第11 章 增值稅的一般核算.................................................. 195
11.1 小規(guī)模納稅人的核算....................................................................195
11.1.1 小規(guī)模納稅人的核算............................................................195
11.1.2 一般納稅人的核算................................................................198
11.2 明細(xì)科目講解................................................................................200
11.2.1 進(jìn)項稅額................................................................................200
11.2.2 銷項稅額抵減........................................................................201
11.2.3 已交稅金................................................................................202
11.2.4 轉(zhuǎn)出未交增值稅....................................................................203
11.2.5 減免稅款................................................................................203
11.2.6 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額................................................204
11.2.7 銷項稅額................................................................................205
11.2.8 出口退稅................................................................................205
11.2.9 進(jìn)項稅額轉(zhuǎn)出........................................................................206
11.3 特殊業(yè)務(wù)核算................................................................................206
11.3.1 預(yù)繳增值稅............................................................................207
11.3.2 待抵扣進(jìn)項稅額....................................................................207
11.3.3 待認(rèn)證進(jìn)項稅額....................................................................208
11.3.4 待轉(zhuǎn)銷項稅額........................................................................208
11.3.5 轉(zhuǎn)讓金融商品應(yīng)交增值稅....................................................209
第12 章 建筑業(yè)增值稅核算.................................................. 211
12.1 會計核算的基本原則....................................................................211
12.2 發(fā)票與收入確認(rèn)............................................................................214
12.3 建筑業(yè)何時開票............................................................................216
12.4 收入核算與增值稅........................................................................218
12.5 BT 與墊資利息..............................................................................220
12.6 BOT 與PPP 業(yè)務(wù)..........................................................................223
12.7 成本核算與增值稅........................................................................230
5
目 錄
第13 章 納稅主體與掛靠業(yè)務(wù).............................................. 233
13.1 增值稅納稅主體............................................................................233
13.2 項目部的核算................................................................................234
13.3 掛靠的本質(zhì)問題............................................................................239
13.4 簡易計稅下的掛靠........................................................................242
13.5 營改增后的轉(zhuǎn)包業(yè)務(wù)....................................................................244
13.6 一般計稅下的掛靠核算................................................................246
13.7 注意，這是假賬！........................................................................249
第14 章 發(fā)票及其風(fēng)險......................................................... 253
14.1 稅務(wù)的憑證....................................................................................253
14.2 開發(fā)票與代開發(fā)票........................................................................256
14.3 虛開發(fā)票的風(fēng)險............................................................................258
14.4 虛開發(fā)票的判別............................................................................261
14.5 救命的稻草....................................................................................267
第15 章 視同銷售................................................................ 271
15.1 視同銷售的法定性........................................................................271
15.2 視同銷售的項目............................................................................275
15.3 視同銷售的賬務(wù)處理....................................................................278
第16 章 增值稅免稅與退稅.................................................. 281
16.1 簡易計稅下的免稅........................................................................281
16.2 增值稅退稅....................................................................................284
16.3 出口退稅........................................................................................286
展開全部
建筑業(yè)增值稅管理與會計實操從新手到高手(案例版) 作者簡介
藍(lán)敏，曾任職于稅務(wù)局、企業(yè)，從事企業(yè)稅務(wù)咨詢工作20年，在輔助企業(yè)應(yīng)對稅務(wù)稽查、調(diào)解稅企糾紛、完善涉稅內(nèi)控、指導(dǎo)稅務(wù)籌劃方面擁有豐富的實務(wù)經(jīng)驗。著有暢銷書《手把手教你做優(yōu)秀稅務(wù)會計：從門到精通》《稅務(wù)游戲的經(jīng)營規(guī)則》等。
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