Examination Outline of Tax Law (Ⅱ)
Main revision contents:
1. Except for Chapter II Individual Income Tax, Chapter IX Cultivated Land Occupancy Tax and Chapter X Ship Tonnage Tax, there are few new laws and regulations on other taxes, and the contents of the overall revision have not changed much.
2. Personal income tax has been collected by classification, and it has been reformed into the current comprehensive and classified collection mode, with many changes. One is the change of tax rate; Second, the income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties has changed from the original monthly or monthly levy to the current annual levy; The third is to expand the scope of deduction and increase the changes of special deduction and special additional deduction; The fourth is to increase the changes in the usual prepayment and year-end settlement.
3. The cultivated land occupation tax and ship tonnage tax have been changed from the original provisional regulations to the current cultivated land occupation tax law and ship tonnage tax law, and the relevant contents have changed, and they have been adjusted accordingly when revised.
Chapter I Enterprise Income Tax
I. Overview
(a) familiar with the principle of enterprise income tax.
(B) to understand the general practices of corporate income tax in various countries.
(C) familiar with the evolution of China's corporate income tax system
(D) Understand the role of corporate income tax in China
II. Taxpayers, Taxpayers and Tax Rates
(a) familiar with the main types of taxpayers
(two) familiar with the determination of the tax object and income source of enterprise income tax.
(C) master the provisions of the basic tax rate, the scope of application of low tax rate
Iii. Calculation of taxable income
(1) Grasp the determination of total taxable income.
(two) to master the contents of non-taxable income and tax-exempt income and the tax treatment of the assets allocated by the government and shareholders.
(three) familiar with the enterprise income tax treatment of enterprises receiving assets allocated by the government and enterprises receiving assets allocated by shareholders.
(four) to master the principles, scope and standards of deduction items.
(five) master the items that shall not be deducted.
(six) to master the provisions of the loss.
Fourth, the tax treatment of assets
(A) to master the tax treatment of fixed assets
(two) familiar with the tax treatment of biological assets.
(C) Master the tax treatment of intangible assets
(D) Master the tax treatment of long-term deferred expenses.
(five) familiar with the tax treatment of inventory.
(six) master the tax treatment of investment assets.
(seven) to master the differences between the provisions of the tax law and the accounting provisions.
5. Income tax treatment for pre-tax deduction of asset losses
(A) master the policy of asset loss deduction
(two) master the management of pre-tax deduction of asset losses.
Six, enterprise restructuring income tax treatment
(A) to master the general tax treatment methods of enterprise restructuring
(B) to master the special tax treatment methods of enterprise restructuring.
(three) to master the income tax treatment of equity and asset transfer.
Seven, real estate development business income tax treatment
(a) to master the tax treatment of real estate development business income
(two) to master the tax treatment of real estate development and operation business costs and expenses deduction.
(three) master the accounting method of the taxable cost of real estate development and operation business.
(four) to master the tax treatment of specific matters of real estate development and operation business.
VIII. Tax Preferences
(A) to master the provisions of tax-free income
(two) master the reduction and exemption of preferential treatment.
(3) Grasp the preferential treatment of high-tech enterprises.
(four) to master the preferential treatment of small and meager profit enterprises.
(five) to master the preferential treatment of deduction.
(six) to master the preferential treatment of venture capital enterprises
(seven) to master the preferential treatment of accelerated depreciation.
(eight) to master the discount of income reduction.
(nine) to master the preferential tax credit
(ten) familiar with the preferential treatment of ethnic autonomous areas.
(eleven) to master the preferential treatment of non-resident enterprises.
(twelve) to grasp the preferential treatment to promote the development of energy-saving service industry.
(thirteen) to master the preferential treatment of other relevant industries.
IX. Calculation of Taxable Amount
(A) to master the calculation of tax payable by resident enterprises
(two) master the calculation of tax deduction for overseas income.
(three) to master the calculation of the taxable amount approved by the resident enterprises.
(four) master the calculation of tax payable by non-resident enterprises.
(five) master the non-resident enterprise income tax collection methods.
(six) to master the tax management of the resident representative offices of foreign enterprises, mainly to grasp the calculation formulas of "income amount" and "tax payable amount"
(seven) to master the income tax issues related to the transfer of restricted shares of listed companies by enterprises.
X. source withholding
(a) familiar with the withholding agent.
(two) to master the withholding method.
(C) master the management of tax sources
(four) familiar with the collection and management.
(five) to master the management of equity transfer income.
(six) familiar with the follow-up management
(seven) familiar with legal responsibilities.
(eight) familiar with the tax management of non-resident contracted projects and the provision of labor services.
(nine) familiar with the provisions of the enterprise income tax on the provision of labor services by non-resident enterprises in China.
(ten) familiar with the tax management of non-resident enterprises engaged in international transportation business.
(eleven) to master the enterprise income tax treatment of indirect transfer of property by non-resident enterprises.
(twelve) familiar with the provisions of the income tax for Hong Kong market investors to invest in A shares listed on the Shanghai Stock Exchange through Shanghai-Hong Kong Stock Connect.
XI. Special tax adjustment
(a) familiar with the special tax adjustment tax treatment content and management content.
(2) Familiar with related declaration management.
(3) Master the data management in the same period.
(D) Master the management of transfer pricing methods.
(five) familiar with the transfer pricing investigation and adjustment management.
(six) master the management of advance pricing arrangements.
(seven) familiar with the cost sharing agreement management.
(eight) familiar with the management of controlled foreign enterprises.
(9) Master the management of capital weakening.
(ten) master the general anti-tax avoidance management.
(eleven) familiar with the corresponding adjustment and international consultation.
(twelve) familiar with legal responsibility.
(thirteen) familiar with the special tax adjustment monitoring management regulations.
XII. Collection Management
(a) familiar with the tax payment place.
(two) familiar with the tax payment period.
(3) Mastering tax returns
(four) to master the management of enterprise income tax collection for cross-regional business summary tax payment.
(five) familiar with the partnership enterprise income tax collection and management.
(six) to master the income tax management of overseas registered Chinese holding enterprises.
(seven) familiar with the enterprise income tax annual tax declaration caliber.
(eight) familiar with some issues of income tax management of non-resident enterprises.
(nine) master the enterprise policy relocation income tax management measures.
(ten) familiar with the management of overseas investment and information obtained by resident enterprises.
(eleven) familiar with the method of filling in the main statements of the annual tax return of enterprise income tax.
Chapter II Individual Income Tax
I. Overview
(A) to understand the characteristics of individual income tax
(2) Understand the legislative principles of individual income tax.
Second, the tax object
(A) master the content of the comprehensive income
(2) Grasp the contents of business income.
(three) to master the contents of interest, dividends and bonus income.
(four) to master the contents of the income from the lease of property
(five) to master the contents of the income from the transfer of property
(six) to master the content of accidental income.
III. Determination of Taxpayer, Tax Rate and Taxable Income
(a) to master the criteria for judging individual residents and non-resident individuals, to master the scope of tax obligations of individual residents and non-resident individuals, to be familiar with the determination of income sources and to be familiar with withholding agents.
(two) to master the specific provisions of the applicable tax rate and the specific provisions of the withholding rate.
(3) To master the general provisions on taxable income and the special provisions on taxable income.
Iv. preferential tax reduction and exemption
(a) to master the tax-free items
(B) master the tax reduction projects
(three) familiar with the temporary tax exemption items
(four) familiar with the principles of examination and approval when taxpayers enjoy preferential policies for individual income tax.
V. Calculation of tax payable
(A) master the comprehensive income tax method
(two) to master the tax method of operating income.
(three) to master the tax calculation method of interest, dividends and bonus income.
(four) to master the tax calculation method of property lease income.
(five) to master the tax calculation method of income from property transfer.
(six) master the tax method of accidental income.
(seven) to master the tax calculation method of individual income tax under special circumstances.
VI. Collection Management
(a) familiar with the source of withholding tax declaration method
(two) master the method of self tax declaration.
(three) familiar with the method of determining the identification number of natural taxpayers.
(four) familiar with the management of individual income tax on the income from equity transfer.
(five) familiar with the provisions of the foreign transfer of personal property to submit tax certificates or tax payment certificates.
Chapter III International Taxation
I. Overview
(a) familiar with the international tax content
(two) familiar with international tax principles.
(three) familiar with the principles of international tax law
Second, the tax jurisdiction
(a) to master the relevant provisions and classification methods of tax jurisdiction
(two) master the international practice of binding tax jurisdiction.
(C) master the international tax credit system
III. International tax agreements
(a) familiar with the contents of international tax agreements.
(2) Understand the model international tax treaty, OECD model tax treaty and UN model tax treaty.
(3) Be familiar with the introduction of typical clauses of signing tax agreements in China.
(four) familiar with the management of international tax agreements.
Fourth, international tax avoidance and anti-tax avoidance
(a) familiar with the major international tax havens
(B) master the basic methods of international tax avoidance
(3) Master the basic methods of international anti-tax avoidance.
V. International tax cooperation
(A) familiar with China's tax information exchange
(2) Familiar with the American Overseas Account Tax Compliance Act.
(3) Familiar with the OECD standards for automatic exchange of tax-related information in financial accounts.
(four) familiar with tax collection and mutual assistance.
(five) familiar with the new form of international tax cooperation-tax base erosion and profit transfer (BEPS) action plan.
Chapter IV Stamp Duty
I. Overview
Understand the legislative principles of stamp duty
Second, the scope of taxation, taxpayers and tax rates
(A) master the scope of stamp duty.
All kinds of economic contracts; Documents of property right transfer; Business books and rights; Permit, photo, etc.
(two) to master the specific provisions of taxpayers.
(3) Master tax rate: proportional tax rate; Fixed tax rate
III. Preferential tax reduction and exemption
Master the basic preferential policies for tax reduction and exemption and other preferential policies.
Four, the calculation of tax basis and tax payable
(a) to master the tax basis of stamp duty
(two) master the calculation method of stamp duty payable.
V. Collection management
(a) familiar with the payment method of stamp duty
(two) familiar with other relevant provisions on the payment of stamp duty by foreign-invested enterprises and foreign enterprises.
(C) understand the stamp tax receipts
(four) familiar with the taxpayer's responsibility and obligation to pay stamp duty.
(five) master the provisions of stamp duty violations.
(six) familiar with the tax links and tax places.
(seven) master the management of stamp duty.
Chapter V Property Tax
I. Overview
Understand the legislative principles of property tax
Second, the scope of taxation, taxpayers and tax rates
(a) familiar with the scope of property tax
(2) Taxpayers who are familiar with the property tax
(C) master the tax rate of property tax
III. Preferential tax reduction and exemption
(A) master the basic provisions of tax reduction and exemption
(two) to master the special provisions of tax reduction and exemption
Four, the calculation of tax basis and tax payable
(a) to master the tax basis of property tax
The guiding ideology of tax basis design; Form of tax basis.
(two) to master the calculation method of property tax payable.
V. Collection management
(a) grasp the time when the tax obligation occurs
(2) Understand the time limit for tax payment.
(three) to understand the tax declaration
(four) familiar with the place of tax payment.
Chapter VI Travel Tax
I. Overview
Understand the legislative principles of vehicle and vessel tax
II. Scope of taxation, taxpayers and applicable tax amount
(a) familiar with the scope of travel tax
(2) Taxpayers who are familiar with travel tax.
(C) understand the amount of travel tax
III. Preferential tax reduction and exemption
(a) familiar with the provisions of the statutory tax reduction and exemption
(two) familiar with the provisions of specific tax relief.
Four, the calculation and collection of tax payable
(a) master the calculation method of travel tax payable
(two) to understand the collection and payment of insurance institutions.
(three) to understand the provisions of the maritime administrative agency of the transportation department to collect the travel tax on behalf of the ship.
V. Collection management
(a) familiar with the travel tax payment period
(two) familiar with the travel tax payment place.
(three) familiar with the declaration and payment of travel tax
(four) familiar with other management regulations.
Chapter VII Deed Tax
I. Overview
Understand the legislative principles of deed tax
Second, the scope of taxation, taxpayers and tax rates
(A) master the scope of the deed tax.
(2) Taxpayers who are familiar with deed tax.
(three) familiar with the tax rate of deed tax
III. Preferential tax reduction and exemption
(a) familiar with the basic provisions of deed tax relief
(two) familiar with the provisions of the Ministry of Finance and other tax relief projects.
Four, the calculation of tax basis and tax payable
(a) master the tax basis of deed tax
(two) master the calculation method of deed tax payable
V. Collection management
(a) familiar with the time when the deed tax obligation occurs
(2) Understand the tax payment period of deed tax.
(3) Be familiar with the tax payment place of deed tax.
(D) Understand the collection and management of deed tax
Chapter VIII Urban Land Use Tax
I. Overview
Understand the legislative principles of urban land use tax
II. Scope of taxation, taxpayers and applicable tax amount
(A) master the scope of urban land use tax.
(two) taxpayers who are familiar with the urban land use tax.
(three) to understand the applicable tax amount of urban land use tax
III. Preferential tax reduction and exemption
(a) familiar with the basic provisions of urban land use tax relief
(two) familiar with the special provisions of urban land use tax relief.
Four, the calculation of tax basis and tax payable
(a) to master the tax basis of urban land use tax
(two) master the calculation method of urban land use tax payable.
V. Collection management
(a) to master the time when the obligation to pay urban land use tax occurs
(two) to understand the tax payment period of urban land use tax
(three) familiar with the tax declaration of urban land use tax
(four) familiar with the tax payment place of urban land use tax.
Chapter IX Farmland Occupation Tax
I. Overview
Understand the concept and characteristics of farmland occupation tax.
Second, the taxpayer and the scope of taxation
(1) Taxpayers who are familiar with farmland occupation tax
(two) familiar with the scope of farmland occupation tax.
Third, tax incentives
(a) familiar with the provisions of the exemption of farmland occupation tax
(two) familiar with the provisions of the reduction of farmland occupation tax
IV. Calculation of Taxable Amount
(a) to master the tax basis of farmland occupation tax
(two) to master the calculation method of the taxable amount of farmland occupation tax.
V. Collection management
(a) to master the time when the obligation to pay farmland occupation tax occurs
(two) familiar with the tax payment place of farmland occupation tax
Chapter X Ship Tonnage Tax
I. Overview
Understand the concept and characteristics of tonnage tax on ships.
Second, the scope of taxation and tax rate
(a) familiar with the scope of tonnage tax on ships
(two) familiar with the tonnage tax rate of ships
Third, tax incentives
(a) familiar with the provisions of direct concessions
(two) familiar with the provisions of the extension of preferential treatment
IV. Calculation of Taxable Amount
(a) familiar with the tax basis of the tonnage tax payable on ships.
(two) to master the calculation method of the payable tonnage tax of ships.
V. Collection management
(a) familiar with the time when the obligation to pay tonnage tax on ships occurs.
(two) familiar with the tax declaration and guarantee of ship tonnage tax.
The above is the relevant content of the syllabus for the tax accountant "Tax Law II" compiled and released by Xiaobian today, hoping to help everyone. The tax accountant is about to close in 2020. If you want to know whether you meet the requirements for tax accountant registration, welcome to the Global Network School for more detailed understanding and consultation!