本书是高职高专财会类、经贸类、管理类的教材，主要采用“项目导向、任务驱动”模式，以认识税法基本内容、应纳税额计算、相关会计处理和纳税申报为主线，通过职业情境和问题提出引入相关思考和学习目标，突出应用，以大量例题讲解纳税申报表的编制示范，以及任务实际能力训练，力求以通俗易懂的方式使学生掌握企业主要纳税种类的税额计算、申报和基本会计处理，并了解税法新动向，为学生具备应有的岗位从业能力打下坚实的基础。本书依据最新的税种变化，对增值税、消费税、企业所得税、个人所得税印花税、土地增值税、契税、资源税、部分内容做了讲述，并使用了最新的教学案例，以满足当前教学的需求。
目 录
项目一 纳税会计概述
任务一 纳税会计····································································································· 1
任务二 企业税务登记······························································································· 6
练习中心················································································································ 16
项目二 发票领用与审核
任务一 发票领用和管理··························································································· 20
任务二 开具发票···································································································· 26
任务三 发票使用的审核··························································································· 36
任务四 发票违章处理······························································································ 41
练习中心················································································································ 42
项目三 增值税纳税会计实务
任务一 增值税······································································································· 48
任务二 增值税应纳税额的计算·················································································· 74
任务三 增值税的会计核算······················································································· 118
任务四 增值税的纳税申报······················································································· 153
练习中心··············································································································· 160
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项目十 财产税类纳税会计实务
任务一 房产税纳税会计实务···················································································· 302
任务二 车船税纳税会计实务···················································································· 307
任务三 契税纳税会计实务······················································································· 312
任务四 土地增值税纳税会计实务·············································································· 317
任务五 城镇土地使用税纳税会计实务········································································ 330
练习中心··············································································································· 336
参考文献···························································································· 340
书单推荐
