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生活服務業--營改增培訓教程  
生活服務業--營改增培訓教程
生活服務業--營改增培訓教程
2016年5月1日我國將營改增試點范圍擴大到建筑業、房地產業、金融業、生活服務業,并將所有企業新增不動產所含增值稅納入抵扣范圍,確保所有行業稅負只減不增。營業稅從此退出我國稅收體系,所有營業稅的企業改征增值稅。其中生活服務業和我們的生活息息相關,是為滿足城鄉居民日常生活需求提供的各類服務活動,包括文化體育服務、教育醫療服務、旅游娛樂服務、餐飲住宿服務、居民日常服務和其他生活服務。那么這些企業營改增后如何交稅是我們廣大學員十分關心的問題。《生活服務業營改增納稅實務》這門課程將詳細解營改增后旅游服務業、廣告業,特別是餐飲企業的納稅實務,并對大家關心的問題進行解答,相信一定會對你的工作有所幫助。
標   題日 期點擊
第一章:營改增是什么意思 2016-07-26283
1-1、增值稅基本原理 2016-07-2625326
1-2、增值稅歷史和營改增進程 2016-07-2610539
1-3、營改增對整體經濟的良性影響(1) 2016-07-268051
1-4、營改增對整體經濟的良性影響(2) 2016-07-266431
1-5、營改增后有些政策弄不準怎么辦 2016-07-267603
1-6、納稅人分類及計稅方法 2016-07-2610187
1-7、進項稅額抵扣規定 2016-07-268752
1-8、不得抵扣的進項稅額 2016-07-266624
1-9、營改增執行的文件 2016-07-274752
1-10、所有企業新增不動產所含增值稅納入抵扣范圍 2016-07-274555
1-11、營改增項目注釋講解(1) 2016-07-275089
1-12、營改增項目注釋講解(2) 2016-07-273975
1-13、營改增項目注釋講解(3) 2016-07-273702
第二章:生活服務業概述 2016-07-28199
2-1、生活服務業稅目 2016-07-286476
2-2、生活服務業稅率及征稅方法 2016-07-284749
2-3、生活服務業銷售額的確定 2016-07-284029
2-4、納稅時間、納稅地點及抵扣問題 2016-07-283415
2-5、免征增值稅的項目 2016-07-283418
2-6、增值稅減稅政策 2016-07-284627
第三章:旅游服務企業營改增稅務處理 2016-07-29180
3-1、旅游服務企業銷項稅額的計算 2016-07-293936
3-2、旅游服務企業增值稅的計算方法 2016-07-292790
3-3、可以抵扣的進項稅額 2016-07-292393
3-4、舉例講解兩種納稅人增值稅的計算方法 2016-07-296872
第四章:廣告企業營改增稅務處理 2016-07-30179
4-1、廣告企業營改增的計稅方法 2016-07-303757
4-2、“營改增”后廣告業一般納稅人實際稅負率分析(1) 2016-07-303774
4-3、“營改增”后廣告業一般納稅人實際稅負率分析(2) 2016-07-302657
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