企业纳税会计（第九版）

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作者：曹森于磊吕献荣

ISBN：978-7-5685-3518-2

中图分类：

出版社：大连理工大学出版社

出版时间：2023-04-01

定价：59.80元

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　　按照企业纳税会计工作岗位特点，将企业纳税会计业务进行整合、分解，确定了九个工作项目，每个项目分解为若干工作任务，使内容排列由简到繁，由易到难，梯度明晰，程序合理，使学生对不同种类税种的会计核算和纳税方法通过知识、理解、分析、应用逐步掌握。

项目一　企业纳税会计基础　2

任务一　纳税会计认知　4

任务二　企业纳税基础工作认知　7

项目二　增值税的核算　30

任务一　增值税认知　33

任务二　增值税一般纳税人的会计核算及纳税申报　46

任务三　增值税小规模纳税人的会计核算及纳税申报　91

项目三　消费税的核算　99

任务一　消费税认知　102

任务二　消费税的会计核算　107

任务三　消费税的纳税申报　124

项目四　关税的核算　132

任务一　关税认知　135

任务二　关税的会计核算　141

项目五　行为税及特定目的税的核算　154

任务一　城市维护建设税和教育费附加的核算　156

任务二　印花税的核算　160

任务三　车辆购置税的核算　167

任务四　耕地占用税的核算　173

任务五　土地增值税的核算　177

项目六　财产税的核算　192

任务一　车船税的核算　194

任务二　房产税的核算　201

任务三　契税的核算　206

项目七　资源税的核算　211

任务一　资源税认知　213

任务二　城镇土地使用税的核算　227

项目八　企业所得税的核算　233

任务一　企业所得税认知　236

任务二　企业所得税应纳税额的计算　242

任务三　企业所得税的会计核算及纳税申报　261

项目九　个人所得税的核算　293

任务一　个人所得税认知　296

任务二　个人所得税应纳税额的计算　301

任务三　个人所得税的会计核算　320

任务四　个人所得税扣缴申报管理　322

课件－企业纳税会计（第九版）

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教案－企业纳税会计（第九版）

所属课程：会计类型：zip 大小：185.39KB 上传时间： 2024-05-06 09:06:43

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试卷－企业纳税会计（第九版）

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CONNECT:[ UseTime:0.004971s ] mysql:host=8.142.115.240;port=3306;dbname=demo_dutp_cn;charset=utf8
SHOW FULL COLUMNS FROM `xn_keyword` [ RunTime:0.017502s ]
SELECT * FROM `xn_keyword` WHERE `type` = 'sve' AND `type_resources` = 2 ORDER BY `sort` DESC [ RunTime:0.003026s ]
SHOW FULL COLUMNS FROM `xn_category` [ RunTime:0.017128s ]
SELECT * FROM `xn_category` ORDER BY `sort` ASC,`id` ASC [ RunTime:0.008158s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004185s ]
SELECT * FROM `xn_category` WHERE `type` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.006792s ]
SELECT * FROM `xn_category` WHERE `type` = 2 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004407s ]
SHOW FULL COLUMNS FROM `xn_online` [ RunTime:0.033288s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002892s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002824s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 3 LIMIT 1 [ RunTime:0.002856s ]
SHOW FULL COLUMNS FROM `xn_sve_category` [ RunTime:0.038002s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 0 AND `status` = 1 ORDER BY `sort` ASC [ RunTime:0.002845s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 46 [ RunTime:0.002805s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 61 [ RunTime:0.002849s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 62 [ RunTime:0.002915s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 68 [ RunTime:0.002839s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 63 [ RunTime:0.002827s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 49 [ RunTime:0.003031s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 AND `category_type` = 'sve' ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003988s ]
SHOW FULL COLUMNS FROM `xn_footer` [ RunTime:0.036776s ]
SELECT * FROM `xn_footer` ORDER BY `sort` DESC [ RunTime:0.003112s ]
SELECT * FROM `xn_footer` WHERE `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002894s ]
SELECT * FROM `xn_footer` WHERE `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002876s ]
SHOW FULL COLUMNS FROM `xn_books` [ RunTime:0.029962s ]
SELECT * FROM `xn_books` WHERE `id` = 4190 LIMIT 1 [ RunTime:0.002949s ]
SELECT * FROM `xn_books` WHERE `category_id` = 999 LIMIT 4 [ RunTime:0.004940s ]
SHOW FULL COLUMNS FROM `xn_main_banner` [ RunTime:0.026370s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 261 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002882s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 260 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002923s ]
SHOW FULL COLUMNS FROM `xn_download` [ RunTime:0.017105s ]
SELECT `d`.*,c.title as category_name FROM `xn_download` `d` INNER JOIN `xn_category` `c` ON `c`.`id`=`d`.`category_id` WHERE `d`.`book_id` = '4190' [ RunTime:0.021156s ]
SHOW FULL COLUMNS FROM `xn_download_category` [ RunTime:0.016729s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 6 LIMIT 1 [ RunTime:0.002802s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 5 LIMIT 1 [ RunTime:0.002794s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 1 LIMIT 1 [ RunTime:0.002769s ]
SHOW FULL COLUMNS FROM `xn_editor` [ RunTime:0.016789s ]
SELECT * FROM `xn_editor` WHERE `id` = 35 LIMIT 1 [ RunTime:0.002791s ]

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