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[会计] 石彦文老师税务培训讲义(有目录) [复制链接]

  • TA的每日心情
    奋斗
    2017-9-21 11:07
  • 签到天数: 94 天

    [LV.6]常住居民II

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    发表于 2011-3-6 12:07:07 |显示全部楼层 |倒序浏览
    目 录
    第一部分、查补税款的追征期限 ··············································································································· 2
    第二部分:收入 ············································································································································· 3
    一、收入 ··································································································································· 3
    二、视同销售收入 ··················································································································· 4
    三、接受捐赠收入 ··················································································································· 4
    四、未按权责发生制原则确认的收入 ··················································································· 5
    五、按权益法核算长期股权投资对初始投资成本调整确认收益 ······································· 7
    六、按权益法核算的长期股权投资持有期间的投资损益 ··················································· 7
    七、按权益法核算的长期股权投资持有期间的投资损益 ··················································· 7
    八、特殊重组(财税【2009】59号、60号 ········································································· 9
    九、一般重组 ··························································································································· 9
    十、公允价值变动净收益(主表第8行+附表3第10行+附表7) ·································· 9
    十一、确认为递延收益的政府补助(附表1第24行+附表3第11行+附表3第14行+附表3第38行) ··················································································································· 10
    十二、其他事项 ····················································································································· 11
    十三、境内外所得专题 ········································································································· 12
    第三部分:视同销售 ·································································································································· 13
    一、视同销售(附表3第2行、21行、附表1第13行、附表2第12行) ················ 13
    二、无偿贷款的处理 ············································································································· 15
    第四部分 销售自己使用过的固定资产 ································································································· 16
    第五部分:投资的税务处理 ······················································································································ 19
    第六部分 利息的税务处理 ···················································································································· 24
    第七部分 所得税成本、费用发票问题 ································································································· 27
    第八部分 新企业所得税纳税申报表存在哪些问题? ········································································ 31
    第九部分 《企业所得税法》与《企业会计准则》存在哪些差异?如何作纳税调整? ············· 35
    *典型差异分析 ············································································································································· 43
    债务重组准则与税法差异分析 ····························································································· 43
    政府补助准则与税法差异分析 ····························································································· 46
    职工薪酬准则与税法差异分析 ····························································································· 51
    费用的会计处理与税务处理 ································································································· 58

    文件:
    国税函〔2009〕1号
    国税函〔2009〕3号
    国税发〔2009〕2号
    国税发〔2009〕6号
    国税函〔2009〕118号
    财税〔2009〕29号财税〔2009〕57号
    国税发〔2009〕79号
    财税〔2009〕59号
    财税〔2009〕60号
    国税发〔2009〕88号
    国税函〔2009〕259号
    国税函〔2009〕255号
    财税〔2009〕27号
    国税函〔2009〕312号
    财税〔2009〕87号
    国税函〔2009〕375号
    国税函[2009]772号
    国税函[2009]777号
    国税函[2010]79号
    国税函[2010]249号
    国家税务总局公告2010年第4号
    财税[2010]45号
    国家税务总局公告2010年第6号
    国家税务总局公告2010年第7号
    北京市地方税务局文件京地税企〔2010〕94号
    北京市地方税务局关于印发《企业所得税减免税备案管理工作规程(试行)》的通知
    京地税企[2010]39号
    关于非营利组织免税资格认定管理有关问题的补充通知
    京财税[2010]388号

    石彦文老师讲义.rar

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