石彦文老师税务培训讲义（有目录）

阿斯兰

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
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京地税企[2010]39号
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京财税[2010]388号