本书是根据中职会计等财经专业学生的培养目标和中小企业的报税业务编写的，以最新的税收法规为依据。本书内容包括：企业纳税基础、流转税类（增值税、消费税）、所得税类（企业所得税、个人所得税）、资源税类、财产税类和行为税类。 各章内容包括现行税制中各主要税种的基本知识点介绍、纳税申报与缴纳实训，叙述简明，注重操作技能，实用性强，易于掌握，学习本书后能初步具备办税人员的知识和能力。 本书既可作为中职财经类专业教材，也可作为其他办税人员的工作指南。

本书是根据中等职业学校会计等财经类专业学生的培养目标、教学大纲和企业单位的办税业务需要，在前一版的基础上以最新的税收法规为依据修订编写的，是中等职业教育财经类专业规划教材之一。 全书共分八章，包括税收基础知识、现行税制中的增值税、消费税、企业所得税、个人所得税、资源税类、财产税类和行为税类等主要税种的基本知识点介绍、纳税申报与缴纳实训。每章都设有“学习目标”、“本章重点”、“本章难点”、“强化训练”等内容，为教学提供方便，增强学习的针对性和有效性。本书将营业税全面改征增值税以及其他新出台的各项税收法规吸纳入新教材中，对教材中过时的内容进行了调整，同时对部分内容进行了适当精简。 本教材的编写，以理论够用为基准，以培养学生分析问题和解决问题的能力为宗旨，以新颁布或修正的税收法律、法规为依据，全面反映最新的税收立法成果。内容设计上，坚持理论联系实际，精简实用，以税额计算、纳税申报为重点，注重计税方法的具体应用，注重学习、课堂实训与实际应用的衔接；通过知识窗、小提示、拓展阅读、知识链接等活泼形式吸引学生学习掌握；每个税种都增加了纳税实训的内容，以期通过真实的纳税申报表填写，实现理论学习与实际工作的零距离对接。从而使本教材具有新颖性、实用性、操作性等鲜明的中职教育课程特色。 根据专业教学的基本要求，本课程教学参考学时如下： 学时分配建议 章 节 课 程 内 容 学 时 数 合计 讲授 实训 机动 第一章 税收基础知识 8 6 2 第二章 增值税 14 8 6 第三章 消费税 8 4 4 第四章 企业所得税 12 6 6 第五章 个人所得税 10 6 4 第六章 资源税 6 3 3 第七章 财产税 4 2 2 第八章 行为税 6 3 3 机 动 4 4 合 计 72 38 30 4 本书由王翠玉主编，王晓铭、张琴副主编，参与编写的人员还有（按姓氏笔画为序）：田晓静、孙红、宋爱民、李晓东、李爱华、单玉萍、高爽、高淑玲。 本书在编写过程中借鉴了国内同仁的有关资料，在此一并表示感谢。 由于作者水平有限，书中不妥之处在所难免，敬请读者不吝赐教。

第一章 税收基础知识····················································································· 1 第一节税收的意义、要素与分类································································· 2 第二节纳税人的权利和义务······································································ 12 第三节税务登记····················································································· 18 第四节账簿、凭证与发票的管理································································ 26 第五节纳税申报与税款征收······································································ 30 强化训练································································································ 36 第二章 增值税····························································································· 40 第一节 增值税的基本知识········································································· 41 第二节增值税的纳税申报与缴纳································································ 60 第三节增值税纳税综合实训······································································ 65 强化训练································································································ 70 第三章 消费税····························································································· 75 第一节 消费税的基本知识········································································· 75 第二节消费税的计算与申报缴纳································································ 82 第三节消费税纳税综合实训······································································ 91 强化训练································································································ 95 第四章 企业所得税······················································································· 99 第一节 企业所得税的基本知识································································· 100 第二节企业所得税预缴的纳税申报··························································· 119 第三节企业所得税年度申报与缴纳··························································· 127 第四节企业所得税纳税综合实训······························································ 129 强化训练······························································································ 133 第五章 个人所得税····················································································· 140 第一节 个人所得税的基本知识································································· 141 第二节个人所得税的计算······································································· 148 第三节个人所得税的申报与缴纳······························································ 157 第四节个人所得税纳税综合实训······························································ 163 强化训练······························································································ 167 第六章 资源税类························································································ 171 第一节 资源税······················································································ 171 ·VI· 第二节 城镇土地使用税·········································································· 178 第三节耕地占用税················································································ 182 第四节土地增值税················································································ 186 强化训练······························································································ 191 第七章 财产税类························································································ 197 第一节 房产税······················································································ 197 第二节契税 ························································································· 205 第三节车船税······················································································ 210 强化训练······························································································ 217 第八章 行为税类························································································ 223 第一节 印花税······················································································ 223 第二节车辆购置税················································································ 233 第三节城市维护建设税·········································································· 238 第四节教育费附加················································································ 242 强化训练······························································································ 244

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