Foto dell'editore

118 study guide and practice the tax base ( Accounting ) diskless(Chinese Edition)

GU YI

ISBN 10: 7040245957 / ISBN 13: 9787040245950
Nuovi Condizione: New Brossura
Da liu xing (JiangSu, JS, Cina)

Libreria AbeBooks dal 7 aprile 2009 Valutazione Libreria 5 stelle

Quantità: 3

Compra nuovo
Prezzo: EUR 47,16 Convertire valuta
Spedizione: Gratis Da: Cina a: U.S.A. Destinazione, tempi e costi
Aggiungere al carrello

Riguardo questo articolo

Ship out in 2 business day, And Fast shipping, Free Tracking number will be provided after the shipment.Paperback. Pub Date :2008-09-01 Language: Chinese Publisher: Higher Education Press Information Title: Price: 21.1 yuan Author : Gu Yi Publisher: Higher Education Press Publication Date : September 1. 2008 ISBN: 9787040245950 words: Page: Revision: first Edition Binding : Folio: 16 product ID: Editor's Choice tax can be used as an ordinary institutions of higher learning ( vocational . application-oriented ) . * universities. private universities and colleges Vocational and Technical College .Four Satisfaction guaranteed,or money back. Codice inventario libreria RX002881

Fare una domanda alla libreria

Dati bibliografici

Titolo: 118 study guide and practice the tax base ( ...

Legatura: paperback

Condizione libro: New

Descrizione articolo

Riassunto:

《税收》包括税收基础理论、现行税种的法律规定和税收征收管理三部分内容。第一章阐述税收的基础理论;第二章至第十章阐述流转税类、所得税类、资源税类、财产税类和行为目的税类的具体内容。第十一章阐述税收征收管理的内容。本教材的特点是体系完整,重点突出,详略得当,逻辑有序;理论适度,注重实务,强化操作,便教易学;文字准确、精练,语言通俗易懂。《税收》可作为普通高等院校(高职高专、应用型本科)、成人高校、民办高校及本科院校举办的二级职业技术学院经济管理类专业及相关专业的教学用书,也可供五年制高职学生使用,还可作为社会从业人员的参考用书。1.比例税率比例税率是指对同一征税对象不论数额大小,只规定一个百分比的税率。采用这种税率,税额随征税对象的量等比增加,征税比例不变。比例税率在具体运用中,又分为单一比例税率、差别比例税率、幅度比例税率等。单一比例税率,即一个税种只规定一个征收比例的税率。差别比例税率,即根据征税对象或纳税人的不同性质,规定高低不同征收比例的税率。幅度比例税率,即税法统一规定一个税率幅度,由各地区在此幅度内规定本地区具体征收比例的税率。2.累进税率累进税率是指将征税对象的数额按一定标准,划分若干等级,每个等级由低到高规定相应的比例税率,征税对象数额越大,税率越高,数额越小,税率越低。这里的"标准"可以是征税对象的金额,也可以是与征税对象紧密联系的有关指标,如资金利润率、销售利润率等。根据这个"标准"性质的不同,累进税率分为额累和率累两种。前者税率累进的依据是征税对象的绝对数额;后者税率累进的依据是征税对象的相对数额。额累和率累按累进依据的构成,分为"全累"和"超累"。前者是征税对象的全部数额,都按与之相适应的等级税率征税,即只使用一个税率;后者是当征税对象数额的增加超过前一级时,对超过前一级的部分提高一级税率,征税对象的全部数额使用多个等级的税率。我国现行的累进税率有超额累进税率和超率累进税率两种。(1)超额累进税率,是把征税对象的数额按绝对数额标准划分为若干等级,每个等级由低到高规定相应的税率,每个等级内的征税对象数额分别按该等级的税率计税,全部等级的税额相加,即为应纳税额。采用这种税率的有个人所得税。(2)超率累进税率,是把征税对象的数额按相对数标准划分为若干等级,每个等级由低到高规定相应的税率,每个等级内的征税对象数额分别按该等级的税率计税,全部等级的税额相加,即为应纳税额。采用这种税率的有土地增值税。3.定额税率定额税率又称固定税额,是根据单位征税对象直接规定一个固定的征税数额。它不是按照课税对象规定征收比例,而是按照征税对象的计量单位规定固定税额,一般适用于从量计征的税种。定额税率在具体运用中,又分为地区差别税额和幅度税额等。地区差别税额,即根据各地区经济发展的不同情况分别制定不同的税额;幅度税额,即税法统一规定一个税额幅度,由各地区在此税额幅度内,规定本地区具体适用税额。第一章税收基础第一节税收的概念与特征第二节税收的作用第三节税收制度的基本要素第四节税收分类第二章增值税第一节增值税概述第二节增值税的征税范围、纳税人和税率第三节增值税应纳税额的计算第四节增值税的税收优惠和出口货物退(免)税第五节增值税专用

Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.

Descrizione libreria

Thank you for visiting My bookstore! We are an online bookstore, and Is the China's largest online book sales. Generally our books are from China, with reasonable price and decent printing quality. We are always trying our best to satisfy customer's needs!

Visita la pagina della libreria

Condizioni di vendita:

We guarantee the condition of every book as it's described on the Abebooks web sites. If you're dissatisfied with your purchase (Incorrect Book/Not as Described/Damaged) or if the order hasn't arrived, you're eligible for a refund within 30 days of the estimated delivery date. If you've changed your mind about a book that you've ordered, please use the Ask bookseller a question link to contact us and we'll respond within 2 business days. Please Note:We don't sell any international Edition to you...

Ulteriori informazioni
Condizioni di spedizione:

Most orders are shipped within 24 hours. We will delivery these items to you by AIRMAIL, EUB, EMS, TNT etc.

Tutti i libri della libreria

Metodi di pagamento
accettati dalla libreria

Visa Mastercard American Express Carte Bleue

PayPal Bonifico bancario