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一般来说，您可以在注册税务师的帮助下，减少纳税错误，用足，用活税收优惠政策，做好税收筹划，注册税务师还可以协调税收征纳双方的分歧和矛盾，依法提出意见进行调解，也可接受您的委托向上级税务机关申请相关事宜。 税务代理范围： 注册税务师可以接受纳税人、扣缴义务人的委托，从事下列范围内的业务代理： （一）办理税务登记、变更税务登记和注销税务登记。 （二）办理除增值税专用发票外的发票领购手续。 （三）办理纳税申报或扣缴税款报告。 （四）办理缴纳税款和申请退税。 （五）制作涉税文书。 （六）审查纳税情况。 （七）建账建制，办理账务。 （八）税务咨询、受聘税务顾问。 （九）税务行政复议。 （十）国家税务总局规定的其他业务。 税务代理是: 《中华人民共和国民法通则》第六十三条规定：公民、法人可以通过代理人实施民事行为。代理人在代理权限内，以被代理人的名义实施民事法律行为。被代理人对代理人的民事行为，承担民事责任。这是我国对代理制度的基本规定。1993年1月1日起实施的《中华人民共和国税收征收管理法》第五十七条规定“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜”。 1994年9月22日国家税务总局下发了《税务代理试行办法》规定税务代理是指：税务代理人在法定的代理范围内，受纳税人、扣缴义务人的委托，代为办理税务事宜的各项行为的总称。1996年11月22日人事部、国家税务总局联合下发了《注册税务师资格制度暂行规定》，明确了注册税务师的考试、注册、权利义务、法律责任等。 民法通则依照代理权产生的根据不同，将代理明确分为委托代理、法定代理、指定代理三种。税务代理属于民事委托代理范畴，是专门从事涉税事务委托代理的民事法律行为。为此，税务代理人必须通过委托人的授权，以委托人的名义从事税务事宜的代理。 税务师事务所主要从事的业务: 开展各项业务涉税的筹划及税务咨询 受聘税务顾问及协调税收征纳双方的分歧和矛盾 协助处理税务稽查、财务纠纷 对企业缴纳所得税前各项财产损失的鉴证（如流动资产、固定资产等） 代理涉税减、免、退的鉴证 对企业所得税亏损额的认定以及弥补亏损核准鉴证 代理日常涉税服务（如申报、购票、验证、变更、注销） 代办验资、审计、评估、司法鉴定、工程预决算 国家税务总局规定的其它涉税服务和鉴证
1/我国企业税务会计问题研究王欣欣经济研究导刊2007(8): 35-2/对税务会计的再认识林淑玲 刘小娜辽宁税务高等专科学校学报2007,19(4): 44-3/我国实行混合型税务会计模式的必要性及完善措施岳蕊商场现代化2007(08Z): 340-4/试论新形势下企业税务会计的独立性刘福生 康伟平 吴桂山科技信息：学术版2007(17): 222-222,5/从税务会计的产生看其职能发展郭恒泰发展2007(7): 78-6/高职《税务会计》教学模式的探讨龚永丽经济师2007(7): 158-7/论税务会计与财务会计的分离李辉经济师2007(7): 241-8/浅谈财务会计与税务会计的分离张燕珍技术与市场2007(5): 58-9/中国的税务会计财务会计分离的必要性黄彩云 李婧集团经济研究2007(06S): 228-10/设立企业税务会计的必要性王向丽中国高新技术企业2007(3): 55-55,11/关于我国税务会计模式的思考周洪艳时代经贸：下旬2007(05Z): 116-116,12/浅谈企业税务会计的建立和应用谭健山东纺织经济2007(3): 31-13/略论财务会计与税务会计王蕾商场现代化2007(04Z): 321-14/浅析我国税务会计模式的建立和完善郑宝凤技术经济与管理研究2007(2): 94-15/论企业税务会计管理的若干理论问题何建荣商场现代化2007(03S): 377-16/刍议税务会计和财务会计的分离秘琳北方经济：学术版2007(2): 114-17/税务会计模式的国际比较郭小东涉外税务2007(3): 68-18/浅谈高职会计类专业《税务会计》课程教学改革郑宝凤中国教育与教学2007,5(2): 57-19/设立我国企业税务会计探析杨小燕内蒙古电大学刊2007(4): 21-20/税务会计的独立性探讨朱杰 朱彬经济技术协作信息2007(5): 40-21/试论企业税务会计的几个问题乔敏 焦跃军经济师2007(1): 251-22/从税务会计的定位看会计信息的失真问题白彦锋广西财经学院学报2007,20(1): 77-23/在我国建立税务会计的必要性之理论探索沈群集团经济研究2007(01S): 251-24/税务会计在我国的前景展望徐林峰铜陵学院学报2006,5(6): 23-24,25/中国的税务会计财务会计：分离还是合并程六满 杨文静决策探索2006(09B): 55-26/浅议税务会计梅亮山西煤炭管理干部学院学报2006,19(4): 27-28,27/浅析税务会计与财务会计陈顺显商业会计：下半月2006(12): 61-28/税务会计的独立性探讨郭晓玲事业财会2006(6): 43-29/设立我国企业税务会计探析李波辽宁行政学院学报2006,8(6): 187-30/设立企业税务会计的必要性王慧彬西部财会2006(11): 43-44,31/浅谈财务会计与税务会计的潜在差异与联系初传敏 杨会玲齐鲁粮食2006(11): 37-32/论我国税务会计模式的选择田璇 耿贵彬商场现代化2006(11Z): 336-33/促销税务会计处理凌辉贤财会研究（甘肃）2006(11): 32-32,34/从增值税看财务会计与税务会计的差异潘松涛辽宁经济2006(10): 103-35/企业税务会计初探张惠锋商业会计：下半月2006(10): 44-36/论现代企业制度下财务会计与税务会计的分离黄海梅淮南职业技术学院学报2006,6(3): 80-37/纳税会计的定义及与税务会计的区别研究王树锋 马丽亚集团经济研究2006(10S): 276-38/税务会计与财务会计的分离戴荆陵机械管理开发2006(5): 143-39/税务会计和财务会计分离的必要性及完善措施翟英敏 侯秀华商场现代化2006(09Z): 306-40/浅议财务会计与税务会计分离问题杜婷玉新疆师范大学学报：自然科学版2006,25(3): 438-41/关于财务会计与税务会计分离的探讨张菊电子财会2006(9): 4-42/我国财务会计与税务会计的关系刘姣黑龙江对外经贸2006(10): 112-43/会计信息市场约束下的税务会计模式选择孔念虹煤炭经济研究2006(8): 57-44/浅论税务会计理论结构李玉萍财务与会计2006(9): 24-45/对企业税务会计要素的若干思考徐丽盈莆田学院学报2006,13(4): 13-46/新会计规范下对我国税务会计的重新审视金治军商业会计2006(08S): 6-47/企业设立税务会计的必要性刘晓宇甘肃科技纵横2006,35(4): 105-48/税务会计模式的国际比较及启示易雄军 昌灿云湖南财经高等专科学校学报2006,22(4): 83-49/税务会计调整核算探析邓中华财会通讯2006(8): 37-50/建立企业税务会计的必要性张霆军黑龙江社会科学2006(4): 71-51/上市公司收入确认的税务会计问题李瑞会计之友2006(08S): 15-52/加快建立我国税务会计的思考李庆卫现代农业2006(8): 78-53/我国设立企业税务会计的必要性秦小冬决策探索2006(06A): 58-54/税务会计和财务会计的分离李秀迎决策探索2006(06A): 73-55/设立企业税务会计初探饶和辉法制与经济2006(07X): 93-56/我国税务会计模式的选择与协调邢启亮财会研究（甘肃）2006(7): 28-29,57/浅析税务会计与财务会计的分离吕小丽商场现代化2006(07S): 323-58/我国财务会计和税务会计趋同的依据与设想伍冬凤科技创业月刊2006,19(7): 48-59/试论企业税务会计设立的必要性与可行性芦茂季桂林航天工业高等专科学校学报2006,11(2): 32-60/税务会计的前瞻性思考高素芬中国乡镇企业会计2006(7): 67-61/关于《税务会计》教学几个问题的探讨罗先锋职业教育研究2006(7): 91-62/关于税务会计与财务会计关系的思考王子朋 苗俊杰 邹钰商业经济（哈尔滨）2006(7): 33-63/关于税务会计的再认识吴萍辽宁税务高等专科学校学报2006,18(3): 71-64/浅谈税务会计的设立胡小荣山西财税2006(4): 35-65/商业银行税务会计核算问题的探讨曹彦婷商业会计2006(05S): 53-66/浅析税务会计与财务会计的分离田晓明甘肃农业2006(4): 152-67/税务会计调整核算的方法及特点邓中华事业财会2006(2): 16-68/从非货币性交易的会计处理看财务会计与税务会计的关系盖地财会学习2006(1): 46-69/有关税务会计的几个问题高萍萍 宋迎红现代审计与会计2006(4): 10-70/我国税务会计独立成科的理论依据与设置思路方存强 侯伟铜陵学院学报2006,5(1): 33-34,71/关于我国税务会计的研究刑利 孙德升税务研究2006(4): 70-72/论电子商务对现行税务会计的影响康世硕财会研究（甘肃）2006(4): 20-73/税务会计原则、财务会计原则的比较与思考盖地会计研究2006(2): 40-74/跨国经营企业的税务会计方法选择戴晓星商业会计2006(01S): 42-75/论财务会计与税务会计的适度分离侯金平 张晓莉山西高等学校社会科学学报2006,18(2): 26-76/我国设立企业税务会计的必要性牟伟明中国乡镇企业会计2006(3): 53-77/试论税务会计与财务会计的关系刘桂珍科技情报开发与经济2006,16(1): 138-78/税务会计若干问题探析刘爱玲内蒙古科技与经济2006(01X): 55-79/税务会计独立成科的必要性分析张国义会计之友2006(02B): 18-80/构建我国税务会计范式与模式探讨盖地现代财经：天津财经学院学报2006,26(2): 25-81/建立企业税务会计是当务之急叶里上海企业2006(2): 58-82/浅议财务会计与税务会计的分离付洁商场现代化2005(12X): 337-83/浅谈我国应设立企业税务会计李改香 王子静科技情报开发与经济2005,15(24): 145-84/税务会计与财务会计的联系和差异探讨吕成 姜丙华商场现代化2005(10): 161-85/视同销售业务有关税务会计处理的探讨江希和财会月刊：综合版2005(11): 39-86/企业税务会计处理的改进建议葛敏超财会月刊：会计版2005(10): 40-87/论建立税务会计的客观必然性王红事业财会2005(6): 6-88/税务会计目标与理论结构探讨盖地现代会计2005(5): 1-89/我国税务会计模式的选择和完善成骏煤炭经济研究2005(11): 10-90/税务会计刍议杨梅财会研究（甘肃）2005(12): 14-14,91/我国应当逐步推行税务会计王永红 李涛价格月刊2005(12): 78-92/论税务会计与财务会计的分离卓越审计与理财2005(11): 35-93/建立税务会计的迫切性林德俊商业经济（哈尔滨）2005(10): 44-94/对协调企业会计与税务会计关系的几点认识朱芹香经济论坛2005(19): 135-95/税务会计与财务会计的差异及其统分问题的分析杨青林业财务与会计2005(11): 7-96/关于我国税务会计发展问题陈勇引进与咨询2005(11): 8-97/急议税务会计与财务会计的分离魏玲丽集团经济研究2005(09X): 203-98/试论税务会计的独立性问题王淑媛农业科技与信息2005(10): 42-99/设立企业税务会计的必要性及原则李振朝西部财会2005(9): 43-100/建立独立税务会计的思考郭叶飞 屠丽霞宁波广播电视大学学报2005,3(3): 24-
税务：《中华人民共和国企业所得税法实施条例》 第二章 应纳税所得额 第二节 收入 （12--16条） -htm 会计：《企业会计准则第14号——收入》-htm
经济环境下的财务会计Financial accounting in an economic context = 原书第6版:(美)杰米·帕拉特(Jamie Pratt)著/来明佳，彭红英，徐虹等译 财务会计 北京;机械工业出版社:2009 978-7-111-24756-2 CNY00 12,545页 共14章，分为五部分。第一部分是财务会计概述；第二部分介绍财务报表的计量、结构及其使用；第三部分详细地介绍与资产有关的事项；第四部分介绍负债和股东权益；第五部分介绍收益和现金流量表。 管理会计Management accounting = 第5版:安东尼·A 阿特金森(Anthony AA[等]著/王立彦，陆勇，樊铮译 管理会计 北京;清华大学出版社:2009 978-7-302-18858-2 CNY00 20,523页 包括：创造价值的信息、成本管理的概念与成本习性、传统的成本管理系统、作业成本系统、利用预算实现组织目标等。 高级会计学Advanced accounting = 第9版:(美)Joe BHoyle，(美)Thomas FSchaefer，(美)Timothy SDoupnik著/王鑫改编 会计学 高等学校 英文 北京;北京大学出版社:2009 978-7-301-14752-8 CNY00 490页 实证会计理论Positive Accounting Theory:罗斯·L 瓦茨(Ross L Watts)，杰罗尔德·L 齐默尔曼(Jerold L Zimmerman)著 会计学 英文 北京;中国人民大学出版社:2009 978-7-300-10133-0 CNY00 22,381页 内容包括：会计理论的作用、竞争性假说的辨识、会计与政治活动、会计选择的经验检验等。 税务会计TAX ACCOUNTING = 第七版 SEVENTH EDITION:盖地[主编] 税务会计 上海;立信会计出版社:2009 978-7-5429-2240-3 CNY00 9,676页 系统介绍税务会计有关基础知识，其内容包括纳税基础、增值税会计、消费税会计、关税会计、营业税会计、资源税会计、土地增殖税会计、出口货物免退税会计和税务筹划等。
经济环境下的财务会计Financial accounting in an economic context = 原书第6版:(美)杰米·帕拉特(Jamie Pratt)著/来明佳，彭红英，徐虹等译 财务会计 北京;机械工业出版社:2009 978-7-111-24756-2 CNY00 12,545页 共14章，分为五部分。第一部分是财务会计概述；第二部分介绍财务报表的计量、结构及其使用；第三部分详细地介绍与资产有关的事项；第四部分介绍负债和股东权益；第五部分介绍收益和现金流量表。 管理会计Management accounting = 第5版:安东尼·A 阿特金森(Anthony AA[等]著/王立彦，陆勇，樊铮译 管理会计 北京;清华大学出版社:2009 978-7-302-18858-2 CNY00 20,523页 包括：创造价值的信息、成本管理的概念与成本习性、传统的成本管理系统、作业成本系统、利用预算实现组织目标等。 高级会计学Advanced accounting = 第9版:(美)Joe BHoyle，(美)Thomas FSchaefer，(美)Timothy SDoupnik著/王鑫改编 会计学 高等学校 英文 北京;北京大学出版社:2009 978-7-301-14752-8 CNY00 490页 实证会计理论Positive Accounting Theory:罗斯·L 瓦茨(Ross L Watts)，杰罗尔德·L 齐默尔曼(Jerold L Zimmerman)著 会计学 英文 北京;中国人民大学出版社:2009 978-7-300-10133-0 CNY00 22,381页 内容包括：会计理论的作用、竞争性假说的辨识、会计与政治活动、会计选择的经验检验等。 税务会计TAX ACCOUNTING = 第七版 SEVENTH EDITION:盖地[主编] 税务会计 上海;立信会计出版社:2009 978-7-5429-2240-3 CNY00 9,676页 系统介绍税务会计有关基础知识，其内容包括纳税基础、增值税会计、消费税会计、关税会计、营业税会计、资源税会计、土地增殖税会计、出口货物免退税会计和税务筹划等。
I issue you oh, my just participated in tax revenue preparation training! Tax revenue preparation First lecture of tax revenue outline First, our country present tax law system The our country present tax system speaking of its substantive law, after is the founding of the nation passes through several times of bigger reforms by □i the evolution but Lei, approximately divides into six kinds according to its nature and the function: (1) pasts the tax Including increment duty, excise tax, business Mainly in the production, the circulation or service industry displays the control (2) resources tax Including resources tax, cities land use Mainly is to because of the development and the grading income display control action which forms using the natural resource (3) income tax Including enterprise income tax, foreign investment enterprise and foreign enterprise income tax, personal income Mainly is forms after the national income, to produces operator's profit individual net income display control (4) specific goal tax The city maintenance 建设税, the land increment duty, the vehicles purchase tax, the cultivated land take the Mainly is for achieve the specific goal, to specific object and specific behavior display control (5) property and behavior tax Including property tax, city real estate tax, the vehicle ship use tax, the vehicle ship uses the fee of permit, the stamp duty, 屠宰税, 契税 Mainly is to certain properties and the behavior display control (6) customs Mainly is to the turnover our country border cargo, the goods The above 税种 center customs duty responsibly levies the management by the customs, other 税种 responsibly levy the management by the tax affairs Second, tax affairs organization establishment and tax revenue collection scope (1) tax Including the province, the autonomous region, the municipality country tax bureau, the area, the level city, the autonomous prefecture, the pledge country tax bureau, the county, the county level city, the flag country tax bureau, levies the sub-bureau, the tax affairs (2) place tax Including the province, the autonomous region, the municipality place tax bureau, the area, the level city, the autonomous prefecture, the pledge place tax bureau, the county, the county level city, the flag place tax bureau, levies the sub-bureau, the tax affairs Third, the tax revenue levies the management scope division (1) national tax bureau system collection project: The increment duty, the excise tax, the vehicles purchase tax, the railroad department, various banks general headquarters, each insurance main corporation concentrate the business tax, the income tax, the city maintenance which pays 建设税, the central enterprise pays the income tax, the central committee and the place respective enterprise, the institution compose the joint management enterprise, the stock-company type enterprise pay the income tax, the place bank, the non- bank finance enterprise pays the income tax, the sea petroleum enterprise pays the income tax, the resources tax, the foreign investment enterprise and the foreign enterprise income tax, proves the volume transaction tax, in the personal income tax the part which obtained levies to the savings deposit interest, the central tax fine for delayed payment, pays a past-due tax, the (2) place tax bureau system collection project: The business tax, the city maintenance 建设税 (including above by national tax bureau is not the income tax, the personal income tax which collection part) the original place state-owned enterprise, the collective enterprise, and the private enterprise pays (not including above part which obtained levies by national tax bureau system collection savings deposit interest), the resources tax, the cities land use tax, the farming takes the tax, the land increment duty, the property tax, the city real estate tax, the vehicle ship use tax (on January 1, 2007 gets up by original vehicle ship use tax and vehicle ship use fee of permit merge revision), the stamp duty, 契税, 屠宰税, the banquet tax and its the place attach, the local tax fine for delayed payment, pays a past-due tax, the Based on 国税 sends [ 2002 ] the 8th article notice stipulation; On January 1, 2002 gets up, handles the company in all levels of industry and commerce administration department which the establishment (starts doing business) registers, its enterprise income tax responsibly levies the management by the national tax (3) central authorities and the local authority tax revenue income divides 1st, central authorities fixed income: The excise tax, the vehicles purchase tax, the customs duty, the customs generation drafts import link increment duty and so on 2nd, local authority fixed income: The cities land use tax, the cultivated land take tax, land increment duty, property tax, city real estate tax, the vehicle ship use tax, 契税 and so 3rd, the central authorities and the local authority share the income: (1) the increment duty (not import link increment duty which drafts including customs generation): The central authorities share 75% local authority to share 25% (2) business tax: The Ministry of Railways, various banks general headquarters, each insurance company main corporation concentrates the part which pays to turn over to the central authorities, other turn over to the local (3) enterprise income tax, foreign investment enterprise and foreign enterprise income tax: The Ministry of Railways, various banks general headquarters and the sea petroleum enterprise pays the part turns over to the central authorities, other parts of central authorities share 60%, the local authority share 40% (4) personal income tax: Besides the savings deposit interest personal income tax, other parts of central authorities share 60 % The local authority shares 40% (5) resources tax: The sea petroleum enterprise pays the part turns over to the central authorities, other parts turn over to the local (6) city maintenance 建设税: The Ministry of Railways, various banks general headquarters, each insurance company concentrate the part which pays to turn over to the central authorities, other turn over to the local (7) stamp duty: The card □□ transaction stamp duty income 94% turns over to the central authorities, other 6% and other stamp duty income turn over to the local Second lecture of increment duty The increment duty is sells the cargo to our country within the boundaries of or provides the processing, the repair makes repairs the service, as well as the import cargo unit and individual, it obtains the cargo or the dutiable service sales volume, as well as the import cargo amount computation tax money, and the implementation tax money arrives buckles the system one kind to past the First, taxation scope (1) sales or import cargo (2) provides the processing, the repair makes repairs the service (3) regards with the sales cargo behavior 1st, pays the cargo the other people to sell goods for the state 2nd, the sale sells goods for the state the cargo 3rd, is equipped with two above organizations and the implementation unifications calculation taxpayer, transfers the cargo from an organization to other organizations uses in to sell, but the correlation organization is located in identical county (city) being an exception 4th, from will produce or the request processing cargo uses in the non- dutiable project 5th, from will produce, the request processing or the purchase cargo behavior investment, will provide for other units or the individual operator 6th, from will produce, the request processing either the purchase cargo assigns for the shareholder or the investor 7th, from will produce, the request processing cargo uses in the collective welfare or the individual consumption 8th, from will produce, the request processing or the purchase cargo free bestows the other people (4) mix sale behavior A sales behavior if both involves the increment duty dutiable cargo and to involve the non- dutiable service, for the mix sale behavior, specifically said, the non- dutiable service is for directly sells, the two which one batch of cargos provides is the close connected subordinate If for sells transportation service which this enterprise product provides; Receivable bill opposite party pastes the interest and so (5) concurrently camp non- dutiable service behavior Increment duty taxpayer concurrently camp non- dutiable service, if not separately calculates its sales volume and the turnover, one and levies the increment Second, taxpayer (1) small scale taxpayer 1st, production configuration enterprise, year sales volume below 1000000 2nd, retail sales, wholesale commercial department, year sales volume below 1800000 (2) common taxpayer 1st, the year sales volume surpasses the stipulation standard 2nd, the production configuration enterprise conforms to the common taxpayer to recognize the condition, the newspaper authorizes by the tax affairs department, to recognize for the temporary common taxpayer, the year examines qualified transfers the common 3rd, business trade enterprise reports by the tax affairs department authorizes to recognize the common taxpayer, the tax payment counselling time is ordinary many to 6 months, each time sells the special-purpose receipt quantity in the counselling time not to have to surpass 25; High writes a check the quota not to surpass 10,000 Yuan; The same month authentication income tax amount, next time will be able to arrive at the buckle; The enterprise buys the quantity according to each time the collar not to be able □ the crane surprised rheumatism to unite □ the camp need, may apply once more, but must press down the special-purpose receipt sales volume which collar buys and draws up 4% to deliver in advance the increment duty, delivers in advance the increment duty may arrive in this time due payment tax amount Third, tax rate (1) basic tax rate 17% (2) low tax rate 13% (3) levying rate commercial department small scale tax payment artificial 4%; Other enterprise small scale tax payments artificial 6% Fourth, the computation sells the tax amount sales volume confirmation Under (1) general sales way sales volume confirmed that, To buys outside the complete cost and the price which the buyer gathers the expense (handling charge, subsidy, fund, collection fee, returns profit, penalty, deferred payment interest, 包装费, packing material deposit, and so on outside each kind of nature price collects fees) Under (2) different sales way sales volume confirmation 1st, the discount sale (because buys supplier to purchase merchandise quantity to be bigger and so on reason for buys supplier price preferential benefit): If sells 折扣额 separately indicates on the identical receipt, may after the discount remaining sum computation increment duty, if writes the receipt in addition, how no matter the finance does process, does not have to 2nd, the sales discount (is for encourage to buy supplier early to pay money promises for buys supplier one kind of preferential benefit): Does not have the abatement 计税 from the sales 3rd, sells the booklet to let (after is because sells occurs because cargo variety quality causes sales volume reduction), may fold lets after the loans for the sales volume computation increment 4th, adopts to old exchanges the way sale (taxpayer when sells the oneself cargo, paid recycling second hand goods behavior) Should according to the new goods same time selling price definite sales Does not have to deduct the second hand goods purchase price (money jewelry to old to exchange service to be an exception) After 5th, takes repays principal the sales way sale (sales cargo, either returns at different times to certain deadline by seller for buys supplier completely or partial costs) Its sales volume is the cargo selling price, does not have to deduct from the sales volume repays principal the disbursement 6th, adopts by the thing easy way sale (to refer to buying and selling both sides mutually to settle accounts by same level cost cargo) Both sides both should make buying and selling processing, to the cargo calculation sales volume computation which respectively sends out sells a tax 7th, packing material deposit: Alone records account calculation the packing material deposit, the time within a year, also not expired, does not merge the sales volume 计税, outside, but to exceeds the time limit has not drawn back or year above deposit fixes a price the income and counts the sales volume 计税 8th, old machine, old vehicle sale: The selling price has not surpassed the original value, exemption increment duty Fourth, income tax amount computation (1) permits arrives at the buckle the income tax amount The increment tax amount from the seller which 1st, which obtains on the increment duty special-purpose receipt indicates 2nd, obtains the increment tax amount from the customs which pays duty in the certificate to indicate 3rd, the agricultural product which buys into to the agricultural producer or the small scale taxpayer, according to purchases the cost which in the certificate indicates, according to 13% deduction rate computation income tax amount, from when the time sells in the item to deduct 4th, buys from outside the transport expense which the cargo (fixed asset is an exception) pays according to the transport expense (including construction fund) The amount 7% deduction rate computation income tax amount arrives at the buckle 5th, gets up from December 1, 2004, the increment duty common taxpayer purchases the tax to control the increment tax amount which the cash register pays, permits in when the time arrives at the buckle (2) does not have to arrive at the income tax amount which buckles 1st, purchases the fixed asset 2nd, uses in a non- dutiable goal to purchase the cargo or the dutiable service 3rd, uses in the tax-free goal to purchase the cargo or the dutiable service 4th, uses in the collective welfare or the individual consumption purchases the cargo or the dutiable service 5th, the unusual loss purchases the cargo 6th, the unusual loss purchases the cargo or the dutiable service which in the product, the finished product consumes 7th, has not obtained and the preserved increment duty 扣税 certificate according to the stipulation, or has not arrived at the income tax amount according to the stipulation application which buckles Fifth, the use increment duty receipt should pay attention question (1) in obtains in front of the common taxpayer qualifications from to buy the increment duty special-purpose receipt which the supplier obtains not to give arrives at the buckle (2) obtains the increment duty special-purpose receipt, the customs pay duty tax law and so on certificate stipulated may arrive at the certificate which buckles in, must in draw up the date 90 to open authenticates to the tax affairs institution, otherwise does not give arrives at the buckle (3) sixth branch after authentication income tax amount, if this cargo change use, < uses in the above (2) project > to be supposed to make the income tax amount in the same month to exit like uses in to construct the project, the staff benefit, the overseas Lei material processes the duplicate exportation, the feeding processing domestic carry-over, the goods in stock 盘亏 damages and so on (4) the increment duty special-purpose receipt which obtains according to the stipulation (money for a ticket symbol, only has not obtained records account association or arrives buckles association) (5) (has not established receipt control system, non- specialist according to the stipulation storage increment duty special-purpose receipt takes care of, does not have specially deposits place, has not bound book according to request, arbitrarily destroys basic association order, loss receipt, damages special-purpose receipt and so on) (6) does not have to draw up at will red flushes the increment duty special-purpose receipt (7) exports the cargo to be supposed to draw back the tax amount (production enterprise to export cargo to exempt, to arrive at, draws back Shanghai report form 19 items), will be supposed to the tax reimbursement declaration next time increment duty Shanghai report form 15 prompt declaration
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经济环境下的财务会计Financial accounting in an economic context = 原书第6版:(美)杰米·帕拉特(Jamie Pratt)著/来明佳，彭红英，徐虹等译 财务会计 北京;机械工业出版社:2009 978-7-111-24756-2 CNY00 12,545页 共14章，分为五部分。第一部分是财务会计概述；第二部分介绍财务报表的计量、结构及其使用；第三部分详细地介绍与资产有关的事项；第四部分介绍负债和股东权益；第五部分介绍收益和现金流量表。 管理会计Management accounting = 第5版:安东尼·A 阿特金森(Anthony AA[等]著/王立彦，陆勇，樊铮译 管理会计 北京;清华大学出版社:2009 978-7-302-18858-2 CNY00 20,523页 包括：创造价值的信息、成本管理的概念与成本习性、传统的成本管理系统、作业成本系统、利用预算实现组织目标等。 高级会计学Advanced accounting = 第9版:(美)Joe BHoyle，(美)Thomas FSchaefer，(美)Timothy SDoupnik著/王鑫改编 会计学 高等学校 英文 北京;北京大学出版社:2009 978-7-301-14752-8 CNY00 490页 实证会计理论Positive Accounting Theory:罗斯·L 瓦茨(Ross L Watts)，杰罗尔德·L 齐默尔曼(Jerold L Zimmerman)著 会计学 英文 北京;中国人民大学出版社:2009 978-7-300-10133-0 CNY00 22,381页 内容包括：会计理论的作用、竞争性假说的辨识、会计与政治活动、会计选择的经验检验等。 税务会计TAX ACCOUNTING = 第七版 SEVENTH EDITION:盖地[主编] 税务会计 上海;立信会计出版社:2009 978-7-5429-2240-3 CNY00 9,676页 系统介绍税务会计有关基础知识，其内容包括纳税基础、增值税会计、消费税会计、关税会计、营业税会计、资源税会计、土地增殖税会计、出口货物免退税会计和税务筹划等。
《会计核算中纳税筹划的探讨》《新会计准则下企业所得税的纳税筹划》在《财经界》NO102007不过在他们的网站上没找到如果找不到书，我有可以借你，不过看完得还我
原则上说，税务筹划可以针对一切税种，只是不同税种的税负弹性大小是不同的，这主要取决于各税种的不同内在要素：税基；税收扣除；税率；税收优惠。税基越宽，税率越高，税负就越重；或者说税收扣除越大，税收优惠越多，税负就越轻。不难看出，从税种来说，企业所得税、个人所得税等税种的税负弹性较大，因为不论是税基的宽窄、税率的高低、扣除额的大小，还是优惠的多少都有较大的弹性幅度；从行业和企业类型来说，外资企业、高新技术企业以及国家照顾、鼓励发展的一些行业可以获得较多的优惠政策，筹划的相对空间也比较大。 在实际工作中，我们应该从税负弹性较大的税种———企业所得税入手，结合纳税筹划的基本方法和企业的经营规模，对难以转嫁的所得税等直接税，通过合法地选择取得所得的时点，或是转移所得等方法使收入最小化、费用最大化，实现免除纳税义务、减少纳税义务，或是递延纳税义务等的目标。以下我们从不同方面对内资企业所得税的税务筹划进行分析。 （1）利用坏帐损失进行税务筹划 （2）利用存货计价方法进行税务筹划 （3）利用折旧年限进行税务筹划 （4）利用折旧方法进行税务筹划 （5）利用亏损弥补进行税务筹划 （6）利用预缴所得税进行税务筹划 （7）利用企业所得税减免税政策进行税务筹划 为鼓励企业加大投资力度，支持企业技术改造，促进产品结构调整和经济稳定发展，税法规定，对在我国境内投资于符合国家产业政策的技术改造项目的企业，其项目所需国产设备投资的40%可以从企业技术改造设备购置当年比前一年新增的企业所得税中抵免。实行投资抵免的国产设备，企业仍可按原价计提折旧，并按有关规定在计算应纳税所得额时扣除。企业从自身经营需要出发，对技术改造项目所需的设备应首选国产设备，以达到减税效应。 企业研究开发新产品、新技术、新工艺所发生的各项费用以及委托其他单位进行科研试制的费用，不受比例限制计入管理费用在税前扣除。企业从发展的角度考虑，应加大产品的研发力度，保证研发所需支出。这样既可使企业推陈出新，在竞争中不断扩大市场占有率，同时又使企业所得税支出减少。 经国务院批准成立的高新技术产业开发区内认定的高新技术企业，可减按15%的优惠税率征收企业所得税，并规定在开办之日起两年内免征所得税。企业在进行投资决策时就应考虑投资企业所在的行业，以享受国家税收优惠政策，降低企业税负。 企业利用废水、废气、废渣等废弃物为主要原料进行生产的，可在5年内减征或者免征所得税。 新办的劳动就业服务企业，当年安置城镇待业人员超过企业从业人员总数的60%的，经主管税务机关审核批准，可免征所得税3年。 在国家确定的革命根据地、少数民族地区、边远地区、贫困地区新办的企业经主管税务机关批准后，减征或免征所得税3年。
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