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本書是高職高專財會類、經貿類、管理類的教材，主要採用“項目導向、任務驅動”模式，以認識稅法基本內容、應納稅額計算、相關會計處理和納稅申報為主線，通過職業情境和問題提出引入相關思考和學習目標，突出應用，以大量例題講解納稅申報表的編制示範，以及任務實際能力訓練，力求以通俗易懂的方式使學生掌握企業主要納稅種類的稅額計算、申報和基本會計處理，並瞭解稅法新動向，為學生具備應有的崗位從業能力打下堅實的基礎。本書依據最新的稅種變化，對增值稅、消費稅、企業所得稅、個人所得稅印花稅、土地增值稅、契稅、資源稅、部分內容做了講述，並使用了最新的教學案例，以滿足當前教學的需求。
作者簡介
杜凱龍，男，1973年10月生，山東科技職業學院經管系專任教師，碩士研究生學歷，現任省級特色專業(會計專業)建設點主要成員。主要研究方向：財務會計與稅收籌劃。
目次
目 錄
項目一 納稅會計概述
任務一 納稅會計····································································································· 1
任務二 企業稅務登記······························································································· 6
練習中心················································································································ 16
項目二 發票領用與審核
任務一 發票領用和管理··························································································· 20
任務二 開具發票···································································································· 26
任務三 發票使用的審核··························································································· 36
任務四 發票違章處理······························································································ 41
練習中心················································································································ 42
項目三 增值稅納稅會計實務
任務一 增值稅······································································································· 48
任務二 增值稅應納稅額的計算·················································································· 74
任務三 增值稅的會計核算······················································································· 118
任務四 增值稅的納稅申報······················································································· 153
練習中心··············································································································· 160
...........
項目十 財產稅類納稅會計實務
任務一 房產稅納稅會計實務···················································································· 302
任務二 車船稅納稅會計實務···················································································· 307
任務三 契稅納稅會計實務······················································································· 312
任務四 土地增值稅納稅會計實務·············································································· 317
任務五 城鎮土地使用稅納稅會計實務········································································ 330
練習中心··············································································································· 336
參考文獻···························································································· 340
項目一 納稅會計概述
任務一 納稅會計····································································································· 1
任務二 企業稅務登記······························································································· 6
練習中心················································································································ 16
項目二 發票領用與審核
任務一 發票領用和管理··························································································· 20
任務二 開具發票···································································································· 26
任務三 發票使用的審核··························································································· 36
任務四 發票違章處理······························································································ 41
練習中心················································································································ 42
項目三 增值稅納稅會計實務
任務一 增值稅······································································································· 48
任務二 增值稅應納稅額的計算·················································································· 74
任務三 增值稅的會計核算······················································································· 118
任務四 增值稅的納稅申報······················································································· 153
練習中心··············································································································· 160
...........
項目十 財產稅類納稅會計實務
任務一 房產稅納稅會計實務···················································································· 302
任務二 車船稅納稅會計實務···················································································· 307
任務三 契稅納稅會計實務······················································································· 312
任務四 土地增值稅納稅會計實務·············································································· 317
任務五 城鎮土地使用稅納稅會計實務········································································ 330
練習中心··············································································································· 336
參考文獻···························································································· 340
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