《納稅實(shí)務(wù)》以《高等職業(yè)學(xué)校專業(yè)教學(xué)標(biāo)準(zhǔn)（2018）》為依據(jù)，根據(jù)高等職業(yè)教育會(huì)計(jì)學(xué)專業(yè)人才培養(yǎng)目標(biāo)要求，以《國(guó)家職業(yè)教育改革實(shí)施方案》（職教20條）為引導(dǎo)，立足于崗位對(duì)涉稅業(yè)務(wù)知識(shí)的需要，理論聯(lián)系實(shí)際，注重能力為本，較系統(tǒng)地闡述了各項(xiàng)稅收的法律規(guī)范和企業(yè)納稅處理，反映了高等職業(yè)教育教學(xué)改革和專業(yè)建設(shè)最新成果。在全面營(yíng)改增的背景下，本書充分體現(xiàn)了增值稅（含13%和9%的增值稅稅率）和新個(gè)人所得稅法的稅收政策，并且吸收了會(huì)計(jì)準(zhǔn)則的最新改革成果。其以“項(xiàng)目導(dǎo)向，任務(wù)驅(qū)動(dòng)”為引領(lǐng)，以認(rèn)識(shí)稅法基本內(nèi)容、應(yīng)納稅額的計(jì)算、相關(guān)會(huì)計(jì)處理和納稅申報(bào)為主線，引入學(xué)習(xí)目標(biāo)，突出應(yīng)用，通過(guò)大量例題講解納稅申報(bào)表的編制示范，訓(xùn)練實(shí)際能力。力求以通俗易懂的方式使學(xué)習(xí)者掌握企業(yè)主要稅種的稅額計(jì)算、申報(bào)和基本會(huì)計(jì)處理，并了解稅法新動(dòng)向，為學(xué)習(xí)者具備應(yīng)有的崗位從業(yè)能力打下堅(jiān)實(shí)的基礎(chǔ)。
從1999年至今在寧波職業(yè)技術(shù)學(xué)院擔(dān)任會(huì)計(jì)專業(yè)的專業(yè)教學(xué)工作。主要授課：稅收核算與申報(bào)，基礎(chǔ)會(huì)計(jì)，財(cái)務(wù)會(huì)計(jì)，財(cái)務(wù)管理。指導(dǎo)學(xué)生2016年浙江省高職高專院校大賽“會(huì)計(jì)技能”競(jìng)賽三等獎(jiǎng)指導(dǎo)學(xué)生2016年“天平杯”浙江省大學(xué)生財(cái)會(huì)信息化競(jìng)賽二等獎(jiǎng)校企合作平臺(tái)下《會(huì)計(jì)綜合實(shí)訓(xùn)》課程教學(xué)的實(shí)踐研究 2016年度浙江省高等教育課堂教學(xué)改革項(xiàng)目，在研基于核心能力培養(yǎng)的高職會(huì)計(jì)專業(yè)課程體系優(yōu)化研究，寧波市教育科學(xué)規(guī)劃課題，在研
項(xiàng)目一 納稅實(shí)務(wù)基礎(chǔ)............................................................................001
任務(wù)一 稅收認(rèn)知...........................................................................................................................002
任務(wù)二 稅務(wù)登記...........................................................................................................................004
任務(wù)三 增值稅一般納稅人登記..................................................................................................017
任務(wù)四 發(fā)票辦理...........................................................................................................................019
課后習(xí)題...........................................................................................................................................022
項(xiàng)目二 增值稅納稅實(shí)務(wù) .........................................................................024
任務(wù)一 增值稅認(rèn)知.......................................................................................................................025
任務(wù)二 增值稅應(yīng)納稅額的計(jì)算..................................................................................................034
任務(wù)三 增值稅的會(huì)計(jì)核算..........................................................................................................050
任務(wù)四 增值稅的納稅申報(bào)..........................................................................................................064
課后習(xí)題...........................................................................................................................................075
項(xiàng)目三 消費(fèi)稅納稅實(shí)務(wù)..........................................................................079
任務(wù)一 消費(fèi)稅認(rèn)知.......................................................................................................................080
任務(wù)二 消費(fèi)稅應(yīng)納稅額的計(jì)算..................................................................................................087
任務(wù)三 消費(fèi)稅的會(huì)計(jì)核算..........................................................................................................094
任務(wù)四 消費(fèi)稅的納稅申報(bào)..........................................................................................................098
課后習(xí)題...........................................................................................................................................103
項(xiàng)目四 關(guān)稅納稅實(shí)務(wù)............................................................................107
任務(wù)一 關(guān)稅認(rèn)知...........................................................................................................................108
任務(wù)二 關(guān)稅應(yīng)納稅額的計(jì)算......................................................................................................110
任務(wù)三 關(guān)稅的會(huì)計(jì)核算..............................................................................................................115
任務(wù)四 關(guān)稅的納稅申報(bào)..............................................................................................................117
課后習(xí)題...........................................................................................................................................122
項(xiàng)目五 企業(yè)所得稅納稅實(shí)務(wù)....................................................................126
任務(wù)一 企業(yè)所得稅認(rèn)知..............................................................................................................127
任務(wù)二 企業(yè)所得稅的計(jì)算..........................................................................................................130
任務(wù)三 企業(yè)所得稅的會(huì)計(jì)核算..................................................................................................143
任務(wù)四 企業(yè)所得稅的納稅申報(bào)..................................................................................................149
課后習(xí)題...........................................................................................................................................170
項(xiàng)目六 個(gè)人所得稅納稅實(shí)務(wù)....................................................................173
任務(wù)一 個(gè)人所得稅認(rèn)知..............................................................................................................174
任務(wù)二 個(gè)人所得稅應(yīng)納稅額的計(jì)算..........................................................................................181
任務(wù)三 個(gè)人所得稅的會(huì)計(jì)核算..................................................................................................197
任務(wù)四 個(gè)人所得稅的納稅申報(bào)..................................................................................................198
課后習(xí)題...........................................................................................................................................211
項(xiàng)目七 城市維護(hù)建設(shè)稅和教育費(fèi)附加納稅實(shí)務(wù).............................................214
任務(wù)一 城市維護(hù)建設(shè)稅和教育費(fèi)附加認(rèn)知..............................................................................215
任務(wù)二 城市維護(hù)建設(shè)稅、教育費(fèi)附加的計(jì)算..........................................................................216
任務(wù)三 城市維護(hù)建設(shè)稅、教育費(fèi)附加的會(huì)計(jì)核算..................................................................217
任務(wù)四 城市維護(hù)建設(shè)稅、教育費(fèi)附加的納稅申報(bào)..................................................................218
課后習(xí)題...........................................................................................................................................221
項(xiàng)目八 資源稅和環(huán)境保護(hù)稅納稅實(shí)務(wù).........................................................223
任務(wù)一 資源稅納稅實(shí)務(wù)..............................................................................................................224
任務(wù)二 環(huán)境保護(hù)稅納稅實(shí)務(wù)......................................................................................................237
課后習(xí)題...........................................................................................................................................243
項(xiàng)目九 城鎮(zhèn)土地使用稅和房產(chǎn)稅納稅實(shí)務(wù)...................................................245
任務(wù)一 城鎮(zhèn)土地使用稅納稅實(shí)務(wù)..............................................................................................246
任務(wù)二 房產(chǎn)稅納稅實(shí)務(wù)..............................................................................................................253
課后習(xí)題...........................................................................................................................................261
項(xiàng)目十 契稅和土地增值稅納稅實(shí)務(wù)...........................................................265
任務(wù)一 契稅納稅實(shí)務(wù)...................................................................................................................266
任務(wù)二 土地增值稅納稅實(shí)務(wù)......................................................................................................271
課后習(xí)題...........................................................................................................................................286
項(xiàng)目十一 車輛購(gòu)置稅和車船稅納稅實(shí)務(wù)......................................................289
任務(wù)一 車輛購(gòu)置稅納稅實(shí)務(wù)......................................................................................................290
任務(wù)二 車船稅納稅實(shí)務(wù)..............................................................................................................295
課后習(xí)題...........................................................................................................................................302
參考文獻(xiàn).............................................................................................304
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