税法新编

第1章　税法概论 1

1.1 税收 1

1.1.1 税收的概念 1

1.1.2 税收的产生与发展沿革 1

1.1.3 税收的特征 2

1.1.4 税收法律关系 3

1.1.5 税收制度与税法的关系 3

1.2 税法 4

1.2.1 税法的概念 4

1.2.2 税法的作用 4

1.2.3 税法的原则 5

1.3 税法的构成要素 6

1.3.1 纳税人 6

1.3.2 征税对象 6

1.3.3 税率 7

1.3.4 税收优惠 7

1.3.5 纳税环节 7

1.3.6 纳税期限 7

1.3.7 纳税地点 7

1.3.8 总则、罚则和附则 7

1.4 我国现行税法体系 7

1.4.1 我国现行税法体系概述 7

1.4.2 税法分类 8

第2章 增值税法 10

2.1 增值税概述 10

2.1.1 增值税的概念 10

2.1.2 增值税的类型 10

2.1.3 增值税的计税方法 11

2.1.4 增值税的特点 11

2.1.5 我国增值税制度的建立与发展 12

2.2 增值税的征收范围和纳税人 12

2.2.1 增值税的征收范围 12

2.2.2 纳税人与扣缴义务人 15

2.3 增值税的税率和征收率 17

2.3.1 增值税的税率 17

2.3.2 增值税的征收率 18

2.4 增值税应纳税额的计算 19

2.4.1 一般纳税人应纳税额的计算 19

2.4.2 小规模纳税人应纳税额的计算 30

2.4.3 销售固定资产的税额计算 ··········· 30

2.4.4 进口货物应纳税额的计算 ··········· 32

2.5 出口货物劳务退(免)税 ····················· 33

2.5.1 出口货物劳务退(免)税基本政策 ··· 33

2.5.2 出口货物劳务 ······························ 33

2.5.3 增值税退(免)税办法 ···················· 36

2.6 增值税的税收优惠 ···························· 41

2.6.1 增值税起征点 ······························ 41

2.6.2 增值税减免 ·································· 42

2.7 增值税专用发票使用管理 ················ 47

2.7.1 增值税专用发票的基本规定 ······· 47

2.7.2 增值税专用发票的领购与开具 ··· 48

2.7.3 增值税专用发票的报税与缴销 ··· 50

2.7.4 增值税专用发票的认证与税额抵扣 50

2.8 营业税改征增值税 51

2.8.1 营业税改征增值税的纳税人和扣缴义务人 51

2.8.2 应税服务 ······································ 52

2.8.3 增值税的税率和征收率 ··············· 53

IV 税法新编(第二版)

2.8.4 应纳税额的计算 ··························· 53

2.8.5 营业税改增值税的税收减免 ······· 57

2.8.6 营业税改增值税的征收管理 ······· 58

2.9 增值税的纳税申报 ···························· 58

2.9.1 增值税的纳税义务发生时间 ······· 58

2.9.2 增值税的纳税期限 ······················· 59

2.9.3 增值税的纳税地点 ······················· 60

2.10 案例分析 ········································· 60

第3章 消费税法 ······································ 68

3.1 消费税概述 ······································· 68

3.1.1 消费税的含义 ······························ 68

3.1.2 消费税计税方法 ··························· 69

3.1.3 我国消费税的特点 ······················· 69

3.1.4 消费税的作用 ······························ 70

3.2 消费税的征税范围和纳税人 ············ 71

3.2.1 消费税的征税范围 ······················· 71

3.2.2 消费税的纳税人 ··························· 71

3.3 消费税的税目和税率 ························ 72

3.3.1 消费税的税目 ······························ 72

3.3.2 消费税的税率 ······························ 75

3.4 消费税的计税依据 ···························· 76

3.4.1 从价定率计税方法的计税依据 ··· 76

3.4.2 从量定额计税方法的计税依据 ··· 79

3.4.3 复合计税方法的计税依据 ··········· 80

3.5 消费税应纳税额的计算 ···················· 81

3.5.1 生产者自产自销应税消费品的应纳税额的计算 ··························· 81

3.5.2 生产者自产自用应税消费品的应纳税额的计算 ··························· 83

3.5.3 委托加工应税消费品的应纳税额的计算 ·········································· 83

3.5.4 进口应税消费品的应纳税额的计算 ·············································· 84

3.6 出口应税消费品退(免)税 ················· 84

3.7 消费税的税收优惠 ···························· 87

3.7.1 消费税的税额减征 ······················· 87

3.7.2 消费税减征额及应纳税额计算 ··· 87

3.8 消费税的纳税申报 ···························· 88

3.8.1 消费税的纳税环节 ······················· 88

3.8.2 消费税的纳税义务发生时间 ······· 88

3.8.3 消费税的纳税期限 ······················· 88

3.8.4 消费税的纳税地点 ······················· 89

3.8.5 消费税的征收机关与申报缴纳 ··· 89

3.9 案例分析 ··········································· 89

第4章 营业税法 95

4.1 营业税概述 95

4.1.1 营业税的概念 ······························ 95

4.1.2 营业税的特点 ······························ 95

4.1.3 营业税的产生和发展 ··················· 96

4.2 营业税的征税范围和纳税人 ············ 97

4.2.1 营业税的征税范围 ······················· 97

4.2.2 营业税的纳税人 ··························· 98

4.3 营业税的税目和税率 ························ 99

4.3.1 营业税的税目 ······························ 99

4.3.2 营业税的税率 ····························102

4.4 营业税的计税依据 ···························103

4.5 营业税应纳税额的计算 ··················107

4.5.1 营业税应纳税额的计算方法 ·····108

4.5.2 营业税应纳税额计算的其他规定 109

4.6 营业税的税收优惠 ···························109

4.6.1 营业税的起征点 ·························109

4.6.2 营业税的税收优惠 ····················· 110

4.7 营业税的纳税申报 ···························116

4.7.1 营业税纳税义务发生时间 ········· 116

4.7.2 营业税的纳税期限 ····················· 117

4.7.3 营业税的纳税地点 ····················· 117

4.7.4 营业税的纳税申报 ····················· 117

4.8 案例分析 118

第5章 城市维护建设税法及教育费附加规定 123

5.1 城市维护建设税概述 ·······················123

5.1.1 城市维护建设税的概念 ·············123

5.1.2 城市维护建设税的产生和发展 ···123

5.1.3 城市维护建设税的特点 ·············124

5.1.4 城市维护建设税的作用 ·············124

5.1.5 城市维护建设税的征税范围 ·····125

5.2 城市维护建设税的纳税人、计税依据和税率 ··············································125

5.2.1 城市维护建设税的纳税人 ·········125

5.2.2 城市维护建设税的计税依据 ·····125

5.2.3 城市维护建设税的税率 ·············125

5.3 城市维护建设税应纳税额的计算 ···126

5.4 城市维护建设税的税收优惠 ···········126

5.5 城市维护建设税的纳税申报 ···········126

5.5.1 城市维护建设税的纳税期限 ·····126

5.5.2 城市维护建设税的纳税地点 ·····127

5.5.3 城市维护建设税的纳税申报 ·····127

5.6 教育费附加和地方教育费附加规定 ··················································127

5.6.1 教育费附加和地方教育费附加 ··127

5.6.2 教育费附加和地方教育费附加的基本法律规定 ·····························128

5.7 教育费附加和地方教育费附加的纳税申报 ···········································129

5.8 案例分析 ··········································129

第6章 关税法与船舶吨税法 ··················· 132

6.1 关税概述 ··········································132

6.1.1 关税的产生和发展 ·····················132

6.1.2 关税的概念和特点 ·····················133

6.1.3 关税的分类 ································134

6.2 关税的征税对象和纳税人 ···············136

6.2.1 关税的征税对象 ·························136

6.2.2 关税的纳税人 ····························136

6.3 关税的税则和税率 ···························136

6.3.1 关税的税则 ································136

6.3.2 关税的税率 ································137

6.3.3 原产地规则 ································138

6.4 关税完税价格的确定 ·······················139

6.4.1 一般进口货物的完税价格 ·········139

6.4.2 特殊进口货物的完税价格 ·········141

6.4.3 出口货物的完税价格 ·················141

6.4.4 完税价格相关费用的核定 ·········142

6.5 关税应纳税额的计算 ·······················143

6.5.1 进出口货物应纳税额的计算 ·····143

6.5.2 进境物品应纳税额的计算 ·········143

6.6 关税的税收优惠 ·······························144

6.6.1 法定减免税 ································144

6.6.2 特定减免税 ································145

6.6.3 临时减免税 ································145

6.7 关税的纳税申报 ·······························145

6.7.1 关税的缴纳 ································145

6.7.2 关税的保全和强制执行 ·············145

6.7.3 关税的退还 ································146

6.7.4 关税的补征和追征 ·····················146

6.8 船舶吨税 146

6.8.1 船舶吨税的征税对象 ·················147

6.8.2 船舶吨税的征税范围 ·················147

6.8.3 船舶吨税的纳税人 ·····················147

6.8.4 船舶吨税的税率 ·························147

6.8.5 船舶吨税的计税依据 ·················148

6.8.6 船舶吨税应纳税额的计算 ·········148

6.8.7 船舶吨税的税收优惠 ·················148

6.8.8 船舶吨税的纳税申报 ·················149

6.9 案例分析 149

第7章 资源税法 153

第8章 土地增值税法 ······························ 166

第9章 城镇土地使用税法与耕地占用税法 ············································· 192

第10章 房产税法 ··································· 208

第11章 车辆购置税法和车船税法 218

第12章 印花税法 236

第13章 契税法 255

第14章 烟叶税法 263

第15章 企业所得税法 267

第16章 个人所得税法 302

第17章 税收征收管理法 351

第18章 税务行政处罚与行政救济 378

参考文献 397

本书根据我国最新(截止到2015 年6 月)税收法规，结合“营改增”及“出口货物劳务”的最新税法规定进行编写。根据税法课程的特点，采用理论与实践相结合的方法，阐述了我国现行税收体系的基本内容。全书共分为18 章，内容包括税法概论、增值税法、消费税法、营业税法、城市维护建设税法及教育费附加规定、关税法与船舶吨税法、资源税法、土地增值税法、城镇土地使用税法与耕地占用税法、 房产税法、车辆购置税法和车船税法、印花税法、契税法、烟叶税法、企业所得税法、个人所得税法、税收征收管理法、税务行政处罚与行政救济。另外，在本书各章节中，除基本法规和实施细则外，在引用其他法规文件时均注明了文号、出处，方便读者在实际应用时检索、查阅。本书的特色在于：条文注释清晰，内容阐述透彻；案例丰富，应用性强。本书可以作为高等院校财政学专业、会计学专业、金融学专业等经济管理类各专业的教学用书，也可作为广大税务人员、注册税务师、注册会计师和企业会计及财务管理人员的学习参考书和继续教育培训教材。本书配有课件，下载地址为http://www.tupwk.com.cn/downpage。置

全书内容包括：税法概率、增值税、消费税、营业税、城市维护建设税、关税、资源税、土地增值税、城镇土地使用税与耕地占用税、房产税、车辆购置税与车船税、印花税、契税、烟叶税、企业所得税、个人所得税、税收征收管理、行政处罚与行政救济。本次相关税收法律法规截止2015年6月底。本书在修订相关教材内容的同时，对课后习题进行了系统修订。