公司稅務理論與籌劃朱乃平沈小燕孫立 9787568419116 【台灣高等教育出版社】

Name: 公司稅務理論與籌劃 朱乃平 沈小燕 孫立 9787568419116 【台灣高等教育出版社】
Brand: abooksthep
Price: 496.0 TWD
Availability: InStock

圖書均為代購，正常情形下，訂後約兩周可抵台。
物品所在地：中國大陸
原出版社：江蘇大學

NT$496

商品編號:

供貨狀況: 尚有庫存

加入最愛

商品介紹

*完成訂單後正常情形下約兩周可抵台。
*本賣場提供之資訊僅供參考，以到貨標的為正確資訊。
印行年月：202306*若逾兩年請先於私訊洽詢存貨情況，謝謝。
台灣(台北市)在地出版社，每筆交易均開具統一發票，祝您中獎最高1000萬元。
書名：公司稅務理論與籌劃
ISBN：9787568419116
出版社：江蘇大學
著編譯者：朱乃平沈小燕孫立
頁數：320
所在地：中國大陸 *此為代購商品
書號：1556039
可大量預訂，請先連絡。

內容簡介

本書為全英文教材。全書基於全球稅收環境視角，既重視稅務基本理論，同時又貼近公司稅務實務操作。書中列有很多例題方便讀者及時理解、消化前面的理論。全書共11章，主要包括四個模塊：第一部分，全球稅收環境和稅收基本理論；第二部分，中國稅收政策體系和公司稅務實務；第三部分，公司稅務籌劃理論和方法；第四部分：國際稅務理論和國際稅務籌劃實務。每章附有討論題、計算題和實務籌劃案例等習題，幫助讀者更好的理解和應用各章所學內容，因而具有較強的現實意義和應用價值。

Chapter 1 Introduction to Taxation
1 1 Nature of Taxation
1 2 Relationship between Base，Rate，and Revenue
1 3 Tax Jurisdiction
1 4 Standards for Good Taxation Environment
1 5 Elements of Tax Law
1 6 Overview of China's Tax System
Review and Improvement
Chapter 2 Value-Added Tax
2 1 Taxpayers， Taxation Scope and Tax Rate
2 2 Methods of Calculating Value-Added Tax Payable
2 3 Calculation of Tax Payable by General Taxation Method
2 4 Calculation of Tax Payable by Simple Taxation Method
2 5 Calculation of Tax Payable at Import
2 6 Tax Incentives
2 7 Collection Management
Review and Improvement
Chapter 3 Enterprise Income Tax
3 1 Taxpayers， Tax Object and Tax Rate
3 2 Taxable Income
3 3 Tax Incentives
3 4 Calculation of Tax Payable
3 5 Collection Management
Review and Improvement
Chapter 4 Individual Income Tax
4 1 Taxpayers
4 2 Taxable Items
4 3 Tax Rate
4 4 Determination of Individual Taxable Income
4 5 Tax Incentives
4 6 Calculation of Individual Income Tax Payable
4 7 Collection Management
Review and Improvement
Chapter 5 Tax Planning Methodology
5 1 Nature of Tax Planning
5 2 Tax Planning Objectives
5 3 Principles of Tax Planning
5 4 Types of Tax Planning Strategies
5 5 Tax Planning Process
Review and Improvement
Chapter 6 Taxes and Decision Making
6 1 Role of Net Present Value in Decision Making
6 2 Taxes and Cash Flows
6 3 Structuring Transactions to Reduce Taxes
Review and Improvement
Chapter 7 Income Tax Planning
7 1 Variables of Income Tax Planning
7 2 Development of Tax Planning Strategies
7 3 Application of Income Tax Preferential Policies
7 4 Tax Planning of Taxable Income
7 5 Tax Planning with Income Tax Accounting Policies
Review and Improvement
Chapter 8 Value-Added Tax Planning
8 1 Taxpayer Status Planning
8 2 Purchase and Sales Business Planning
8 3 Special Sales Behavior Planning
8 4 Tax Incentives Planning
Chapter 9 Jurisdiction to Tax
9 1 Concept of Tax Jurisdiction
9 2 Categories of Jurisdiction to Tax
9 3 Jurisdictions and Tax Treaties
9 4 Residence Rules：Defining「Resident」
9 5 Source Rules：Determining Jurisdiction of Source Area
9 6 International Tax Treaties
Review and Improvement
Chapter 10 International Tax Credit
10 1 International Double Taxation
10 2 0verview of International Tax Credit
10 3 Direct Credit and Indirect Credit
10 4 Full Credit and Ordinary Credit
10 5 Tax Sparing
Review and Improvement
Chapter 11 International Tax Planning
11 1 Motive and Basic Ways
11 2 Tax Planning with Transfer Pricing
11 3 Tax Planning with Thin Capitalization
11 4 Tax Planning with International Tax Havens
11 5 China』s International Taxation Administration
Review and Improvemnt
References

詳細資料或其他書籍請至台灣高等教育出版社查詢，查後請於PChome商店街私訊告知ISBN或書號，我們即儘速上架。