培訓(xùn)內(nèi)容:
培訓(xùn)受眾:
* 總經(jīng)理、副總經(jīng)理、董事會、監(jiān)事會成員
* 采購、生產(chǎn)、
銷售、物流等非財務(wù)部門經(jīng)理、主管
* 非涉稅崗位財務(wù)人員
課程收益:
從中國未來經(jīng)濟(jì)發(fā)展方向看，經(jīng)歷了稅收體制大幅變革的當(dāng)今中國經(jīng)濟(jì)，正在或?qū)瓉砀蠓秶愂辗珊投愂阵w制的完善。
企業(yè)非專業(yè)經(jīng)理人在工作中會常接觸到各種稅。在經(jīng)歷了諸如企業(yè)所得稅、營改增的試點后，非專業(yè)經(jīng)理會越發(fā)感到業(yè)務(wù)運(yùn)營中存在的稅務(wù)困惑。明確適用的稅務(wù)知識已經(jīng)成為他們知識體系的必要補(bǔ)充。
課程結(jié)束后，學(xué)員將輕松地理解稅收規(guī)定，了解企業(yè)的稅務(wù)成本和涉稅風(fēng)險，從而助力提升企業(yè)的經(jīng)營管理水平。
課程大綱：
1.中國稅制改革熱點問題
* 增值稅范圍擴(kuò)展
* 企業(yè)所得稅兩稅合一
* 其他小稅種法規(guī)變革
* 從稅法變革看稅制改革者的改革思路和稅收改革趨勢和前景
2.企業(yè)兩大主要稅負(fù)
* 什么是流轉(zhuǎn)稅，如何區(qū)分增值稅和營業(yè)稅
* 營業(yè)稅改增值稅對企業(yè)有什么影響
* 流轉(zhuǎn)稅會影響企業(yè)的利潤嗎
* 什么是企業(yè)所得稅，企業(yè)所得稅應(yīng)該如何計算
* 為什么財務(wù)報表和稅務(wù)申報表的利潤會有差異，差異產(chǎn)生的原因是什么
* 什么是企業(yè)財產(chǎn)行為稅，企業(yè)主要涉及的財產(chǎn)行為稅是什么
* 什么是個人所得稅，個人所得稅是企業(yè)的稅負(fù)嗎
3.企業(yè)的日常經(jīng)營活動中會產(chǎn)生哪些稅務(wù)問題
* 貨物采購中會涉及哪些稅收
*
銷售貨物會涉及哪些稅
* 為什么沒有
銷售也要交稅
*
銷售退回、折讓和折扣的納稅問題
* 發(fā)票遺失該如何處理
* 員工福利如何交稅
* 居民企業(yè)和非居民企業(yè)界定的涉稅風(fēng)險
* 向境外付款為什么會有稅的問題
* 外籍人員會涉及中國個人所得稅問題嗎
* 經(jīng)濟(jì)合同的簽訂、執(zhí)行中應(yīng)注意哪些稅務(wù)問題
4.怎么做稅務(wù)籌劃
* 什么是稅務(wù)籌劃
* 為什么說稅務(wù)籌劃是一門藝術(shù)
* 稅務(wù)籌劃的技巧和手段有哪些
* 稅務(wù)籌劃需要哪些人員和部門參與
5.如何與稅務(wù)機(jī)關(guān)打交道
* 稅務(wù)局內(nèi)部的組織架構(gòu)是怎樣的
* 為什么要分國稅和地稅
* 稅務(wù)局如何確定檢查的目標(biāo)
* 如何應(yīng)對稅務(wù)的日常檢查和專項檢查
* 如何控制企業(yè)的涉稅風(fēng)險
6.我國稅收制度改革的最新動向
1. The hot issues of Chinese tax reform
* VAT taxable scope extension
* Combination of china enterprise Income tax law and foreign investment enterprises and foreign enterprise income tax law
* Regulatory reform of other taxes
* Tax reformer’s views and future tax reform trend and prospect
2. Two important taxes for enterprises
* What is turnover tax difference between VAT and business tax
* Influence of changing business tax to VAT on enterprise’s operation
* Can turnover tax charges have impact on enterprise’s profit
* What is Enterprise Income tax How to calculate the Enterprise Income tax
* Why is there difference between accounting profit and taxable profit
* What is property and act taxes Which kinds of property and act taxes do enterprises charge
* What is the Individual Income Tax Does it belong to the income tax scope
3. Problems related to taxes in the business activities
* What taxes will be involved in the procurement process
* What taxes will be involved in the sales process
* Why need to pay tax without any sales
* Tax concerns on sales returns, allowances or discounts
* How to do with the loss of invoice
* How to pay the tax for the employees’ welfares
* Taxable risk on how to distinguish inhabited enterprises and uninhabited enterprises
* Why do the oversea payments charge certain taxes
* Do the foreigners have the Chinese Individual Income tax obligations
* What tax issues would the enterprises pay attention to during signing and executing the contracts
4. How to do tax planning
* What is tax planning
* Why it is called the art of tax planning
* What are the techniques and skills in tax planning process
* Which departments and what staffs should participate in tax planning process
5. How to maintain a good relationship with tax bureaus
* What is the internal organizational structure of tax bureau
* Why do we have two separate tax bureaus, national tax bureau and local ones
* How do the tax bureaus set up the tax inspection objectives
* How shall we cope with the tax examination and tax inspection
* How do enterprises control taxable risks
6. New trend of China’s tax system reform