ISBN: 730006428
Author: Yang Zhiqing
Press: Renmin University of China Press
Pricing: 30 pounds
Page count: 38 1
Release date: May 2005-1
Version: 1
Format: Small 16 format
Packing: paperback
Introduction: to readers
What is presented to you is a set of Tax Series, a textbook for economic management courses, which was conceived and compiled by experts from the Expert Group of the Teaching Steering Committee. Teaching materials with teaching AIDS, integrating theory with practice, provide you with a brand-new learning method.
Teaching mother: Through clear, accurate and vivid description, you can master the basic concepts and principles of taxation.
Study Guide: Through the tips of key and difficult points, the provision of background information, and the excerpts of various questions and answers, you can strengthen your mastery of the basic theories, methods and skills of taxation.
Case analysis: through case analysis and comments, cultivate your practical ability to analyze and solve problems.
Although this set of books is a good teaching material and teaching aid for you to study taxation, it is also a good consultant and helper for you to engage in practical work.
Department of Finance and Monetary Affairs
Directory:
Chapter 1 case analysis of value-added tax/1
Case1-1VAT payable by Southern TV Factory/1
Case 1-2 VAT payable by industrial enterprises /5
Case1-3 VAT payable by Jinxing Department Store /8
Case 1-4 VAT payable in grocery store/1 1
Case 1-5 VAT payable by food factory/14
Case 1-6 VAT payable by Dongfeng Food Factory/17
Case1-7 Export Tax Refund of Changfeng Chemical Plant/19
Case 1-8 Export Tax Refund of Suyuan Foreign Trade Company /23
Case 1-9 export tax rebate for foreign-invested enterprises in special economic zones /26
Case1-10 Export Tax Refund of Su Yang Group Company /28
Case1-11industrial and commercial enterprise value-added tax and its surcharges /30
Case1-12 VAT payable in Shuyang Department Store /33
Case1-13 turnover tax of state-owned distilleries /37
Case1-14 Circulation Tax of Shuyang Daily Cosmetics Company /40
Case1-15 VAT payable by Shuyuan Computer Company /43
Case1-16 Tax Treatment of Feng Chun Pharmaceutical Factory /45
Case1-17 Tax Treatment of Changhong Supply and Marketing Company /46
Case1-18 Fiscal and Tax Inspection and Accounting Adjustment /47
Case1-19 Why did the gross profit margin of mechanical and electrical equipment factory plummet and the production and sales volume soared /48
Case1-20 VAT payable by Mingguang Pharmaceutical Factory /49
Chapter II Case Analysis of Consumption Tax /52
Case 2- 1 "Three Taxes" and Urban Maintenance and Construction Tax Payable by Automobile Factory /52
Case 2-2 Consumption tax payable by Feng Chun Daily Cosmetics Factory /54
Case 2-3 Consumption Tax Payable by Qing Xiang Cigarette Factory /55
Case 2-4 Consumption tax payable by Hongsheng Winery /56
Case 2-5 Shuyang Daily Chemical Company Should Pay Consumption Tax /58
Case 2-6 Consumption tax payable by Meida Group Company /60
Case 2-7 Consumption tax payable by Feichi Motorcycle Factory /62
Case 2-8 Consumption tax payable by Furukawa Automobile Tire Factory /64
Case 2-9 Consumption tax payable by Xintan Winery /65
Case 2- 10 Consumption tax payable by Changjiang Winery /66
Case 2- 1 1 Consumption tax payable by Yellow River Winery /68
Case 2- 12 Consumption tax payable by Nanfeng Automobile Factory /70
Case 2- 13 Consumption tax payable by beauty cosmetics factory /72
Case 2- 14 Consumption tax payable by brewery and ballroom /74
Case 2- 15 Consumption tax payable by Huatai Foreign Trade Company /76
Case 2- 16 Consumption tax payable by Hongqi Automobile Factory /78
Case 2- 17 Consumption tax payable by Hongsheng cigarette factory /80
Case 2- 18 Consumption tax payable in Jintan Gold Store /82
Case 2- 19 Consumption tax payable by Xianhong Motorcycle Factory /84
Case 2-20 Consumption tax payable by mellow winery /85
Case 2-2 1 Consumption tax payable by daily cosmetics factory /87
Case 2-22 Consumption tax payable by Tallinn cigarette factory /89
Case 2-23 Consumption tax payable by Youlu Cosmetics Company and Shuyang Daily Chemical Plant /9 1
Case 2-24 Consumption Tax Payable by Tian Tian Cosmetics Company /93
Case 2-25 Consumption tax payable by Shilin cigarette factory /94
Case 2-26 Tax Cases of Medicinal Liquor and Glacial Acetic Acid /96
Case 2-27 Export Tax Refund of Foreign Trade Enterprises /98
Case 2-28 How to Calculate Export Tax Refund of Production Enterprises/100
Chapter III Business Tax Case Analysis/103
Case 3- 1 How to Pay Business Tax in Construction Industry/103
Case 3-2 Different Situations of Cooperative Housing/109
Case 3-3 How should the transportation industry pay business tax/1 14
Case 3-4 How to Pay Business Tax on Financial Loans and Financial Goods Transfer/1 17
Case 3-5 How to Pay Business Tax for Financial Leasing Business/123
Case 3-6 How to Pay Business Tax in Insurance Industry/126
Case 3-7 How to Pay Business Tax in Posts and Telecommunications Industry/130
Case 3-8 What problems should be paid attention to in calculating business tax by consulting companies/133
Case 3-9 How to Pay Business Tax for Agency Business/137
Case 3- 10 How to Pay Business Tax on Real Estate Sales/139
Case 3- 1 1 division of business tax and value-added tax/143
Case 3- 12 Special Provisions on Deduction of Business Tax Turnover/146
Case 3- 13 Taxation of Business Tax on Mixed Sales and Concurrent Sales/150
Chapter IV Urban Maintenance and Construction Tax/154 Case Analysis
Case 4- 1 Penalty for tax violation is not used as the tax basis for urban construction tax/154.
Case 4-2 Difference of Urban Construction Tax among Four Enterprises/155
Case 4-3 Urban construction tax is refunded with the "three taxes", and import is not taxed/157.
Chapter V Analysis of Tariff Cases/159
Case 5- How to Calculate Import Tariff1159
Case 5-2 What taxes should be paid on imported cosmetics/16 1
Case 5-3 Imposition of late tax on imported gems/162
Case 5-4 How to Calculate the Tariff of Export Goods/163
Case 5-5 How to calculate the import tariff for repairing and returning imported equipment? / 164
Case 5-6 How to Calculate the Tariff on Imported Video Recorders/164
Case 5-7 Taxes and fees related to entry of personal belongings/165
Case 5-8 How to Calculate Import Duty of Sino-foreign Joint Ventures/169
Case 5-9 How to Calculate Import Tariff/170
Case 5- 10 How to Pay Customs Duty on Leased Entry Goods/172
Case 5- 1 1 How to Pay Import and Export Taxes of Foreign Trade Companies/173
Case 5- 12 Calculation of Customs Duty on Goods Shipped to Foreign Countries for Processing and Returned to China/175
Case 5- 13 Duty-free import and resale are subject to tax/175
Case 5- 14 How should foreign trade companies pay import link tax/176
Chapter VI Case Analysis of Resource Tax/178
Case 6- How to Pay Oil Field Resource Tax/178
Case 6-2 How to Pay Coal Mine Resource Tax/179
Case 6-3 How to Pay Yantian Resource Tax/180
Case 6-4 How to Pay Mine Resource Tax/18 1
Chapter VII Case Analysis of Land Value-added Tax/185
Case 7- 1 How Real Estate Companies Pay Land Value-Added Tax when Building and Transferring Real Estate/185
Case 7-2 How to Pay Land Value-Added Tax for Industrial Enterprises in Building and Transferring Real Estate/189
Chapter VIII Case Analysis of Urban Land Use Tax/19 1
Case 8-1* * How should the urban land use tax be paid/19 1?
Case 8-2 How to Pay Land Use Tax for Business Land, Office Building and Staff Dormitory/192
Chapter IX Case Analysis of Property Tax? / 195
Case 9- 1 How to Pay Property Tax for Leased and Self-built Property/195
Case 9-2 How to Pay Property Tax on Financial Leased Property/197
Case 9-3 How to Calculate and Pay Property Tax on the Property Invested in a Joint Venture/198
Case 9-4 Property Tax Calculation of Central Air Conditioning Equipment/199
Chapter 10 Case Analysis of Vehicle and Vessel Use Tax /200
Case 10- 1 How to Pay Vehicle Use Tax on Vehicles Owned by Tengfei Company /200
Case 10-2 How to pay the vehicle and vessel use tax for the self-owned vehicles of Ping An Transportation Company /202
Case 10-3 How to Pay Vehicle and Vessel Use Tax for Feng Chun Transportation Company's own vehicles /203
Chapter 1 1 Case Analysis of Vehicle Purchase Tax /205
Case11-How to pay vehicle purchase tax when buying imported cars /205
Case 1 1-2 How to Pay Vehicle Purchase Tax for Winning Cars /206
Case 1 1-3 Vehicles purchased by diplomats are exempt from vehicle purchase tax /207
Case 1 1-4 How to pay the vehicle purchase tax when refitting a radar car /208
Chapter 12 /2 10 stamp duty case analysis
Case12 ——1How Gutian Enterprises Pay Stamp Duty /2 10
Case 12-2 How to calculate the stamp duty of foreign-invested enterprises /2 12
Case 12-3 stamp duty paid for contract amount change will not be refunded /2 13.
Case 12-4 How to Pay Stamp Duty by Construction Company /2 14
Case 12-5 How to Pay Stamp Duty on Stock Trading /2 15
Case 12-6 Stamp Duty Payable in Coal Mine /2 16
Case 12-7 How to Pay Stamp Duty on Commercial Transactions /2 17
Case 12-8 What are the penalties for discovering and reusing tax stamps /2 19
Case 12-9 How to Pay Stamp Duty by Tian Li Company /220
Chapter 13 Deed Tax Case Analysis /222
Case13 ——1How to Pay Deed Tax for Buying and Accepting Incentive Housing /222
Case 13-2 How to Pay Deed Tax for Paying off Debt and Accepting Donated House /223
Case 13-3 How to calculate deed tax after land use right is allocated first /225
Case 13-4 How to Pay Deed Tax on Land Purchase /226
Chapter 14 Case Analysis of Enterprise Income Tax /228
Case14-1business entertainment, export discount, personal income tax payment,
Tax treatment of unpaid goods /228
Case 14-2 Tax Treatment of Accounting Errors in Packaging Margin, Loan Interest Expenditure, Guarantee Expenditure and Material Cost /232
Case 14-3 Tax Treatment of Wages, Staff Welfare Expenses, Trade Union Funds, Education Funds, Business Entertainment Expenses and Capital Expenditure /236
Case 14-4 regarded as sales, commission expense accounting error, cost carry-forward error, and tax treatment to make up for losses /240 case 14-5.
Tax treatment of new technology development and research expenses, property losses, transfer of donated fixed assets, profits of joint ventures and investment in domestic equipment /243
Case 14-6 Tax Error Handling of Late Payment Fee, Administrative Penalty, Depreciated Fixed Assets, Debt Interest and Sponsorship Fee /247
Case 14-7 Tax Treatment of Financial Leasing, Foreign Currency Business and Production Cost Accounting Errors /250
Case 14-8 Tax Treatment of Capitalization, Barter and Profit and Loss Adjustment of Previous Years /254
Case 14-9 Short-term investment depreciation reserve, tax treatment of wages and housing liquidity of welfare departments and retirees /259
Case14 ——10 Fixed Ratio Method /262: Distribution of production expenses between finished products and products at the end of the period.
Case14 ——11Several Important Adjustments of Taxable Income /264
Case14 ——12 Tax incentives for advertising fees and tax treatment for public welfare and disaster relief donations /268
Case14 ——13 Tax payment and accounting treatment of fixed assets donated by enterprises /270
Case 14 —— 14 tax treatment of asset appraisal appreciation /272
Case14 ——15 Special Provisions on Corporate Income Tax Treatment and Financial Expenses of Packaging Margin /274
Case14 ——16 Tax Treatment of Bond Investment, Non-monetary Transaction and Inventory Depreciation Reserve /275
Case14 ——17 Tax Treatment of Foreign Investment Business of Non-cash Assets /279
Case14 ——18: the order of overseas profit tax and domestic equipment investment credit when calculating enterprise income tax /28 1
Case14 ——19 Tax Treatment of Short-term Equity Investment Business /284
Case 14-20 Tax Treatment of Long-term Equity Investment Business under Cost Method /286
Case14-21Tax Treatment of Long-term Equity Investment Business under Equity Law /289
Case 14—22 Tax Treatment of Enterprise's Overall Asset Transfer /29 1
Case 14—23 Tax Treatment of Enterprise's Overall Asset Replacement /294
15 case analysis of income tax of foreign-invested enterprises and foreign enterprises /298
Case15 ——1Application of preferential income tax policies for foreign-invested enterprises /298
Case 15-2 income tax treatment of foreign-invested enterprises /30 1
Case 15-3 income tax treatment of sino-foreign joint ventures /304
Case 15-4 "two exemptions and three reductions" and reinvestment tax refund /3 1 1
Case 15—5 Income tax of foreign-invested enterprises in the western region /3 16
Case 15-6 Income tax of foreign-invested real estate enterprises in Pudong New Area /3 19
Case 15—7 Income tax of foreign-invested enterprises in coastal economic open zones /322
Case 15-8 Enterprise Income Tax of Foreign-invested Leasing Company in Pudong New Area /325
Case 15-9 enterprise income tax of foreign-invested entertainment industry /327
Case15 ——10 Income tax of foreign-invested enterprises in coastal port city economic and technological development zone /330
Chapter 16 Case Analysis of Individual Income Tax /333
Case16 ——1How to Calculate Individual Income Tax on Overseas Income /333
Case 16-2 Personal income tax payable for multiple incomes of department managers /336
Case 16-3 Liu Jiaoshou /339 How to Calculate Personal Income Tax?
Case 16-4 New method of year-end bonus tax calculation /342
Case 16-5 Calculation of Individual Income Tax of China Employees of Foreign Enterprises /344
Case 16-6 calculation of individual income tax of sole proprietorship enterprise /346
Case 16-7 Calculation of Individual Income Tax from Contracted Operation /349
Case 16-8 How to calculate individual income tax of freelancers /35 1
Case 16-9 How to pay taxes on after-tax labor remuneration /353
Case16 ——10 How do individual transporters pay personal income tax /355
Case16-11How do foreigners pay personal income tax /358
Case16 ——12 How Professor Yang paid personal income tax to China /36 1
Chapter 17 Case Analysis of Tax Administration Law /367
Case17 ——1Tax Treatment of Accounts Payable /367
Case 17-2 Tax Treatment of VAT Payable by Textile Company /369
Tax evasion case of Longnan rare earth mine 17-3/370
Tax evasion case of agricultural transportation machinery company 17-4/37 1
Case 17-5 Using false documents to register "false" companies for illegal profits /372
Chapter 18 case analysis of tax administrative law /376
Case18 ——1Tax Administrative Reconsideration Case /376
Case 18-2 Tax Administrative Litigation