"本书以最新的税收制度为依据，以职业活动过程为导向，以项目、任务为驱动，按真实的工作过程来编写。主要包括税务登记，发票的领购、开具和使用，电子报税系统的使用，增值税、消费税、营业税、城市维护建设税、教育费附加、企业所得税、个人所得税、土地增值税、城镇土地使用税、房产税、印花税、其他附缴规费的纳税申报及缴纳等内容。

本书适用于高职高专、成人教育会计﹙会计电算化﹚、财政、税收专业的学生，也可用作企业会计人员、办税人员、税务干部的培训及自学用书。

"

教育部《关于加强高职高专教育人才培养工作的意见》明确指出：高等职业教育要以培养高技术应用型专门人才为根本任务；以适用社会需要为目标、以培养技术应用能力为主线来设计学生的知识、能力、素质结构和培养方案；以应用为主旨和特征构建课程和教学内容体系。因此，伴随着税收与企业的关系日益密切，高职高专院校培养出来服务于企业的学生强调其会计、税务知识的应用能力，强调税务会计岗位所需要的技能，强调税务会计职业活动的工作过程显得尤为重要。

纳税实务课程是高职高专税务、会计等财经类专业最重要的技能之一。它既是将前期的税法、税务会计知识综合应用的课程，又是后续的税务代理、税收筹划等理论和技能的奠基。《纳税实务(第2版)》在原有《纳税实务》的基础上，以最新的税收制度为依据，吸收了纳税实务教学实践中的经验，对其进行了修订。同时，参考了大量的税务书籍和相关网站，征求行业、企业、税务机关专家的意见，在编著过程中力求突出以下特色：

1. 本书编著以职业活动过程(工作过程)为导向，以项目、任务为驱动，按照工作过程形成应用性教学体系。改变传统教材篇、章、节的编写体例，而是以一个工作过程为一个模块，下设若干个任务项目，按真实的工作过程来编写教材。

2. 本书的编著有现场专家、行业专家、企业专家参与，把行业、企业的新标准、新规范、新流程引入教材内容，并根据行业、企业的需要确定教材中各方面知识的比例结构，从而保证教材的内容质量。

3. 本书强调能力本位，理论知识以“必需、够用”为原则，符合国家职业教育精神，适合职业教育特点。

本书满足高职高专教学的需要，适用于高职高专、成人教育会计(会计电算化)、财政、税收专业的学生，也可用作企业会计人员、办税人员、税务干部的培训、自学参考资料。本书由惠州经济职业技术学院黄爱明、叶治斌编著。在编著过程中得到院系领导、老师以及校外行业、企业、税务机关专家的指点，在此一并致谢！由于编者的社会实践和知识水平有限，加上编写时间仓促，书中缺陷和错误在所难免，诚请读者提出宝贵意见，以便今后修改和补充，邮箱logicla@163.com 。

黄爱明2013 年6月

模块一税务登记··························································································1 

项目1.1 税务登记的办理········································································1 项目1.2 增值税一般纳税人的认定·······················································13 

模块二发票的领购、开具和使用·······························································17 模块三电子报税系统·················································································25 

项目3.1 增值税防伪税控系统的使用··················································25 项目3.2 增值税专用发票网上认证系统的使用··································29 项目3.3 企业电子报税管理系统的使用··············································32 

模块四增值税的纳税申报·········································································43 

项目4.1 一般纳税人的纳税申报··························································43 项目4.2 小规模纳税人的纳税申报······················································67 

模块五消费税的纳税申报·········································································75 模块六营业税及城市维护建设税、教育费附加的纳税申报······················· 83 

项目6.1 建筑业的纳税申报··································································83 项目6.2 娱乐业的纳税申报··································································88 项目6.3 服务业的纳税申报··································································91 

模块七企业所得税的纳税申报··································································93 

项目7.1 企业所得税核定征收······························································93 项目7.2 企业所得税预缴申报······························································97 项目7.3 企业所得税年度纳税申报及汇算清缴································100 

模块八个人所得税的纳税申报································································ 129 模块九土地增值税的纳税申报································································ 137 模块十城镇土地使用税的纳税申报························································· 143 模块十一房产税的纳税申报···································································· 147 模块十二印花税的纳税申报···································································· 151 模块十三其他附缴规费的缴纳································································ 155