项目一 纳税实务基础............................................................................001
任务一　税收认知...........................................................................................................................002
任务二　税务登记...........................................................................................................................004
任务三　增值税一般纳税人登记..................................................................................................017
任务四　发票办理...........................................................................................................................019
课后习题...........................................................................................................................................022
项目二 增值税纳税实务 .........................................................................024
任务一　增值税认知.......................................................................................................................025
任务二　增值税应纳税额的计算..................................................................................................034
任务三　增值税的会计核算..........................................................................................................050
任务四　增值税的纳税申报..........................................................................................................064
课后习题...........................................................................................................................................075
项目三 消费税纳税实务..........................................................................079
任务一　消费税认知.......................................................................................................................080
任务二　消费税应纳税额的计算..................................................................................................087
任务三　消费税的会计核算..........................................................................................................094
任务四　消费税的纳税申报..........................................................................................................098
课后习题...........................................................................................................................................103
项目四 关税纳税实务............................................................................107
任务一　关税认知...........................................................................................................................108
任务二　关税应纳税额的计算......................................................................................................110
任务三　关税的会计核算..............................................................................................................115
任务四　关税的纳税申报..............................................................................................................117
课后习题...........................................................................................................................................122
项目五 企业所得税纳税实务....................................................................126
任务一　企业所得税认知..............................................................................................................127
任务二　企业所得税的计算..........................................................................................................130
任务三　企业所得税的会计核算..................................................................................................143
任务四　企业所得税的纳税申报..................................................................................................149
课后习题...........................................................................................................................................170
项目六 个人所得税纳税实务....................................................................173
任务一　个人所得税认知..............................................................................................................174
任务二　个人所得税应纳税额的计算..........................................................................................181
任务三　个人所得税的会计核算..................................................................................................197
任务四　个人所得税的纳税申报..................................................................................................198
课后习题...........................................................................................................................................211
项目七 城市维护建设税和教育费附加纳税实务.............................................214
任务一　城市维护建设税和教育费附加认知..............................................................................215
任务二　城市维护建设税、教育费附加的计算..........................................................................216
任务三　城市维护建设税、教育费附加的会计核算..................................................................217
任务四　城市维护建设税、教育费附加的纳税申报..................................................................218
课后习题...........................................................................................................................................221
项目八 资源税和环境保护税纳税实务.........................................................223
任务一　资源税纳税实务..............................................................................................................224
任务二　环境保护税纳税实务......................................................................................................237
课后习题...........................................................................................................................................243
项目九 城镇土地使用税和房产税纳税实务...................................................245
任务一　城镇土地使用税纳税实务..............................................................................................246
任务二　房产税纳税实务..............................................................................................................253
课后习题...........................................................................................................................................261
项目十 契税和土地增值税纳税实务...........................................................265
任务一　契税纳税实务...................................................................................................................266
任务二　土地增值税纳税实务......................................................................................................271
课后习题...........................................................................................................................................286
项目十一 车辆购置税和车船税纳税实务......................................................289
任务一　车辆购置税纳税实务......................................................................................................290
任务二　车船税纳税实务..............................................................................................................295
课后习题...........................................................................................................................................302
参考文献.............................................................................................304