<div style="margin: 17pt 0cm 16.5pt; text-indent: 21pt" align="center"><b><font size="6"><a ><span style="font-size: 16pt; line-height: 240%">《企業(yè)所得稅匯算清繳》</span></a></font></b></div>
<div><b>備用名稱<span>1:“新稅法下所得稅匯算清繳與新《企業(yè)所得稅納稅申報表》填報”</span></b></div>
<div><b>備用名稱<span>2:新企業(yè)所得稅法解讀與政策分析</span></b></div>
<div><b>備用名稱<span>3:企業(yè)所得稅法與納稅籌劃</span></b></div>
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<div style="text-indent: 21pt">新《企業(yè)所得稅法》及《實施條例》已正式實施,<span>2008年成為新、舊企業(yè)所得稅法銜接和過渡的第一年,國務(wù)院、財政部和國家稅務(wù)總局先后下發(fā)了一系列配套和補充文件,隨著這些配套稅收政策的實施,將直接關(guān)系到企業(yè)一年的經(jīng)營業(yè)績及應(yīng)交納企業(yè)所得稅的多少。另新《企業(yè)所得稅納稅申報表》同時也發(fā)生了重大的變化,新表已正式頒布。</span></div>
<div style="text-indent: 21pt">——企業(yè)財稅人員在實際工作中,面對我們成千上萬條稅收法規(guī)的規(guī)定、面對企業(yè)五花八門的涉稅業(yè)務(wù)、面對越來越大的會計處理與稅務(wù)處理的差異,我們的稅務(wù)經(jīng)理應(yīng)該如何從整體上把控企業(yè)的涉稅風(fēng)險?</div>
<div style="text-indent: 21pt">——如何處理那些沒有稅法規(guī)定的涉稅業(yè)務(wù)?</div>
<div style="text-indent: 21pt">——又如何在很短時間內(nèi)理解那些干澀的稅法條文?</div>
<div style="text-indent: 21pt">——新所得稅法在政策上發(fā)生了哪些重大的變化?</div>
<div style="text-indent: 21pt">——這些政策對企業(yè)的納稅負擔(dān)會產(chǎn)生哪些變化?</div>
<div style="text-indent: 21pt">——企業(yè)在具體收入、成本費用、資產(chǎn)等項目如何根據(jù)稅收政策進行納稅調(diào)整?</div>
<div style="text-indent: 21pt">——新的納稅申報表發(fā)生了哪些變化?</div>
<div style="text-indent: 21pt">——對于重組、境外所得、投資等特稅業(yè)務(wù)如何進行稅務(wù)處理和納稅表填報?</div>
<div style="text-indent: 21pt">……</div>
<div style="text-indent: 21pt">為使廣大企業(yè)財務(wù)人員掌握最新稅收政策,防范涉稅風(fēng)險,熟悉新法申報表的填報方法,我們特邀請企業(yè)納稅籌劃專家、財務(wù)技術(shù)網(wǎng)專家講師、清華大學(xué)總裁班特聘教授劉國東先生與企業(yè)面對面,解析配套新《企業(yè)所得稅法》過渡政策文件,分析新稅法實施第一年應(yīng)注意事項,并結(jié)合案例講解匯算清繳工作中企業(yè)涉稅事項的解決途徑和應(yīng)對方案,幫助企業(yè)解決新政策執(zhí)行過程中可能面臨的稅務(wù)問題,有效防范和控制涉稅風(fēng)險,并在依法納稅基礎(chǔ)上提高企業(yè)財務(wù)管理水平和稅后經(jīng)濟效益。本次場地有限機會難得,預(yù)報從速!</div>
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<div style="text-indent: 24.1pt"><b><span style="font-size: 12pt">【培訓(xùn)對象】</span></b>總經(jīng)理、首席財務(wù)官、稅務(wù)官、財務(wù)總監(jiān)<span>/經(jīng)理、稅務(wù)總監(jiān)/經(jīng)理、法律總監(jiān)/經(jīng)理、會計主管、涉稅會計、稅務(wù)專員等。</span></div>
<div style="text-indent: 23.6pt"><b><span style="font-size: 12pt">【課程特色】</span></b>為財稅人員量身制作,專家學(xué)員互動交流,案例教學(xué),課程內(nèi)容實用,即學(xué)即用。簡單,有效,可操作性強。</div>
<div style="text-indent: 23.6pt"><b><span style="font-size: 12pt">【培訓(xùn)講師】</span></b></div>
<div style="text-indent: 21pt">►劉國東 先生</div>
<div style="text-indent: 21pt">著名企業(yè)納稅籌劃專家;財務(wù)技術(shù)網(wǎng)專家講師、特聘顧問;中國注冊會計師、中國注冊稅務(wù)師、中國注冊資產(chǎn)評估師;北京金安成稅務(wù)師事務(wù)所所長,北京天同信會計師事務(wù)所高級經(jīng)理。</div>
<div style="text-indent: 21pt">劉國東老師原主要從事國有企業(yè),外資企業(yè)審計評估及財稅咨詢工作,現(xiàn)主要集中服務(wù)于國內(nèi)外高成長企業(yè)、上市公司、<span>500強客戶,并擔(dān)任多家大型集團及上市公司財稅顧問,為客戶在中國提供稅務(wù)咨詢、稅務(wù)顧問、稅收籌劃、確立組織結(jié)構(gòu)納稅布局、業(yè)務(wù)流程納稅規(guī)劃控制風(fēng)險審計、并購重組改制納稅設(shè)計、稅務(wù)司法鑒定等服務(wù)。擅長主講課程:《企業(yè)所得稅匯算清繳》;《企業(yè)納稅籌劃》;《財務(wù)總監(jiān)風(fēng)險防范》;《新企業(yè)所得稅法及其下的納稅籌劃》等,逾萬財務(wù)人員與財務(wù)相關(guān)管理人員聽過劉老師的稅務(wù)課程,學(xué)員滿意度達95%以上,很多財務(wù)人員聽了一次課后便成為劉老師的稅務(wù)課程的粉絲。</span></div>
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<div style="text-indent: 23.6pt; line-height: 20pt"><b><span style="font-size: 12pt">【課程大綱】</span></b></div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>財稅人員納稅實際操作中應(yīng)關(guān)注的幾項原則(舉例)</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>合理性原則</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>事前性原則</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>稅務(wù)處理清晰性原則</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>稅務(wù)、會計差異化處理原則</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>稅務(wù)風(fēng)險可控原則</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>稅收法規(guī)的多角度理解原則</div>
<div style="line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>新納稅申報表的整體設(shè)計及填報思路</b></div>
<div style="line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>收入項目的填報及納稅調(diào)整</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>收入的稅務(wù)分類</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>補貼收入的稅務(wù)處理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>視同銷售收入的政策變化</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各收入項目的納稅調(diào)整</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各收入項目的納稅申報表填報</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>成本費用項目的填報及納稅調(diào)整</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>成本項目列支政策的變化</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各成本項目的申報表填報</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>工資及<b>三項經(jīng)費</b>的列支的政策變化、納稅調(diào)整及申報表的填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span><b>業(yè)務(wù)招待費</b>的政策變化、納稅調(diào)整及申報表的填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>廣告及業(yè)務(wù)宣傳費、對外捐贈、贊助支出等限額的政策變化、納稅調(diào)整及申報表填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各種保險支出、差旅費、勞動保護費等費用項目列支條件及申報表填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>關(guān)于<b>無法取得發(fā)票</b>的成本費用項目的列支</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企業(yè)一些<b>特殊費用</b>項目的稅前列支問題</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>資產(chǎn)類項目的填報及納稅調(diào)整</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>關(guān)于資產(chǎn)“計稅基礎(chǔ)”的理解</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>固定資產(chǎn)折舊的政策變化、納稅調(diào)整及申報表填報</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>以前年度固定資產(chǎn)在新法下折舊年限發(fā)生變化的折舊處理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>無形資產(chǎn)攤銷的政策變化、納稅調(diào)整及申報表填報</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>長期待攤費用攤銷的政策變化、納稅調(diào)整及申報表填報</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>以公允價值計量資產(chǎn)的稅收政策及申報表填報</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>企業(yè)重組稅務(wù)處理</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企業(yè)重組中稅務(wù)處理的“中性化”原則</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企業(yè)重組業(yè)務(wù)的納稅調(diào)整</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>稅收優(yōu)惠政策及享受優(yōu)惠政策的納稅申報</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>新稅法下的稅收優(yōu)惠政策及企業(yè)運用</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>稅收優(yōu)惠項目的申報表填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企業(yè)所得稅稅收籌劃的考慮</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>彌補以前年度虧損的政策變化及申報表填報</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>虧損彌補政策的變化</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>彌補以前年度虧損的填報</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>利用虧損進行稅收籌劃的考慮</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>境外所得的稅收抵免政策及申報表的填報</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>直接稅收抵免、間接稅收抵免政策解析</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>與境外所得相關(guān)申報表的填列</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>關(guān)于對外投資損失、收益的相關(guān)稅收政策及申報表的填報</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>股息、紅利投資收益的稅務(wù)處理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>投資轉(zhuǎn)讓所得、損失的稅務(wù)處理</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>關(guān)于特別納稅調(diào)整事項的稅務(wù)處理原則及申報填列</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企業(yè)主要采用的避稅方式</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>反避稅的主要方式</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>總分機構(gòu)匯總納稅政策及申報表填報</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>匯總納稅相關(guān)政策解析</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>首次采用總分機構(gòu)匯總納稅以前年度虧損彌的處理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>匯總納稅的審計問題</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>匯總納稅的申報表填列</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>稅收征管的政策變化</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>納稅申報表附列資料的含義及填報</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>申報期限和匯算清繳期間的變化</div>
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