Top 100 Tax Affairs and Authoritative Answers from ChinaGovernment Officials》
《企業(yè)財(cái)稅人員必須掌握的100個(gè)涉稅問(wèn)題》
2天課程，100個(gè)稅務(wù)疑難點(diǎn)！稅務(wù)局領(lǐng)導(dǎo)幫您全面梳理一清二楚

【內(nèi)訓(xùn)需求】您也可請(qǐng)這位老師去您公司講授完全針對(duì)您公司目前情況的內(nèi)部培訓(xùn)。另外，我們還有200多個(gè)課題的在中國(guó)地區(qū)最頂尖講師，如您有內(nèi)訓(xùn)需求，請(qǐng)隨時(shí)聯(lián)系我們
我們提供【標(biāo)準(zhǔn)內(nèi)訓(xùn)】、【定制型-內(nèi)訓(xùn)】、【解決具體問(wèn)題-內(nèi)訓(xùn)】、【咨詢式&負(fù)責(zé)落地-內(nèi)訓(xùn)】等不同深度的內(nèi)訓(xùn)服務(wù)供您選擇
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[Training Background 課程背景]

1. 本次培訓(xùn)的主講講師來(lái)自于在稅務(wù)局工作超過(guò)15年的高層領(lǐng)導(dǎo)，講師將會(huì)在培訓(xùn)過(guò)程中，將其多年工作經(jīng)驗(yàn)中總結(jié)的企業(yè)最焦灼、最困惑的100多個(gè)問(wèn)題與所有聽(tīng)眾分享探討，給出來(lái)自權(quán)威人士的解答。2天課程，100個(gè)稅務(wù)疑難點(diǎn)！稅務(wù)局領(lǐng)導(dǎo)幫您全面梳理

2. 這次《財(cái)稅人員必須掌握的100個(gè)涉稅問(wèn)題》培訓(xùn)，不同于市面上其他泛泛而談的培訓(xùn)，不空談稅務(wù)條文。而是通過(guò)講師十多年的稅務(wù)局工作經(jīng)驗(yàn)，把知識(shí)點(diǎn)細(xì)化到100個(gè)問(wèn)題中，讓您聽(tīng)完之后一清二楚，回了公司立即學(xué)以致用。

1. We chose thislecturer after listening more than 10 lectures given by the most professionallecturers who give tax lecture in China and finally decided to hire. Principallecturer of this training was the senior leadership working in the InlandRevenue Department for many years. In the training process, lecturer will shareand explore more than 100 the most anxious and the most confusing problemssummarized in his years of working experience with all audience and give theanswers from authorities.

2. This training isunlike other common trainings in the market, not only talking about the taxprovisions. But put the knowledge points down to 100 questions by the InlandRevenue Department lectures’ 10 years of experience, letting you immediatelyapply their knowledge after listening.

[Who should attend 誰(shuí)應(yīng)參加]

企業(yè)財(cái)稅人員，稅務(wù)總監(jiān)，財(cái)務(wù)總監(jiān)，稅務(wù)經(jīng)理，辦稅人員。
CFO, Tax Director, Tax Manager, Finance Manager

[Training Content 培訓(xùn)內(nèi)容]

引言：
案例.【某金融街控股公司簡(jiǎn)單錯(cuò)誤造成巨額損失，財(cái)務(wù)總監(jiān)被辭的背后原因分析】
（1）擁有稅務(wù)經(jīng)理把關(guān)為什么會(huì)犯這么低級(jí)的錯(cuò)誤？
（2）稅務(wù)總局與財(cái)政部每年都下發(fā)1000個(gè)文件怎么處理？財(cái)務(wù)總監(jiān)分身乏術(shù)又怎么監(jiān)控？
（3）公司管理者怎么監(jiān)控企業(yè)納稅情況及是否存在涉稅風(fēng)險(xiǎn)？
案例.【巨額違約金支付的風(fēng)險(xiǎn)到底由誰(shuí)來(lái)承擔(dān)？】
（1）合同法下的違約金雙倍返還的背后到底隱藏著什么樣的交易？
（2）這種做法是稅收規(guī)劃嗎？避稅合理嗎？
（3）這種風(fēng)險(xiǎn)到底是總經(jīng)理承擔(dān)，或總監(jiān)來(lái)承擔(dān)？還是另有其人？深度解析刑罰修正案七、八。
（4）企業(yè)購(gòu)入奇花異草、奇石、古懂特別是假古懂的涉稅風(fēng)險(xiǎn)點(diǎn)在哪里？怎樣管控？
案例.【財(cái)務(wù)總監(jiān)首要的服務(wù)對(duì)象就是老板，然而給老板個(gè)人所得稅籌劃失誤了怎么辦？】
對(duì)于這種風(fēng)險(xiǎn)應(yīng)如何規(guī)避？
發(fā)生了這樣的問(wèn)題怎樣處理？
案例：認(rèn)繳資本制度的稅收政策調(diào)整？
新的社會(huì)組織登記制度改革給企業(yè)稅收籌劃留下了怎樣的空間？   
第一節(jié)、企業(yè)稅務(wù)風(fēng)險(xiǎn)管控與2014年最新政策解析   
模塊一，企業(yè)稅務(wù)風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管控
一、企業(yè)稅務(wù)風(fēng)險(xiǎn)的內(nèi)容及形式
1企業(yè)涉稅風(fēng)險(xiǎn)的內(nèi)涵            
2企業(yè)涉稅風(fēng)險(xiǎn)的具體表現(xiàn)形式
二、企業(yè)涉稅風(fēng)險(xiǎn)產(chǎn)生的原因探析
1企業(yè)涉稅風(fēng)險(xiǎn)的內(nèi)在根源        
2企業(yè)涉稅風(fēng)險(xiǎn)的外部誘因
案例.【堅(jiān)決不繳稅案】給我們的啟示？
案例.【兩次行政處罰案】對(duì)刑法刑事處理的理解？
三、企業(yè)稅務(wù)風(fēng)險(xiǎn)的相關(guān)測(cè)定
1稅收檢查率與企業(yè)罰款率的關(guān)系  
2稅收檢查率與企業(yè)套利空間的分析
3企業(yè)內(nèi)部稅務(wù)風(fēng)險(xiǎn)控制指標(biāo)體系建立
四、企業(yè)稅務(wù)風(fēng)險(xiǎn)的規(guī)避與控制
1企業(yè)稅務(wù)風(fēng)險(xiǎn)的規(guī)避              
2企業(yè)稅務(wù)風(fēng)險(xiǎn)的控制
案例.【一個(gè)會(huì)計(jì)人員的兩套賬掌控的涉稅風(fēng)險(xiǎn)分析】
案例.買(mǎi)一贈(zèng)一的內(nèi)控安排與涉稅風(fēng)險(xiǎn)分析
案例.房開(kāi)企業(yè)取得發(fā)票與內(nèi)控機(jī)制的涉稅風(fēng)險(xiǎn)分析
結(jié)論：涉稅風(fēng)險(xiǎn)要用制度進(jìn)行控制
1.建立控制體系
2.建立適當(dāng)?shù)膬?nèi)控機(jī)制
3.建立有效的內(nèi)控機(jī)制？

模塊二、企業(yè)稅收規(guī)劃與制度創(chuàng)新
一、企業(yè)稅收規(guī)劃的內(nèi)涵：
案例.【最簡(jiǎn)單的稅收規(guī)劃方案介紹】給我們的啟示？
1.很簡(jiǎn)單，但跟我財(cái)務(wù)人員有關(guān)系嗎？
2.既然沒(méi)有關(guān)系，一旦失敗發(fā)生危險(xiǎn)又何苦？
二、企業(yè)稅收規(guī)劃的方式
1.自我管理
案例.【為老板兒子留學(xué)進(jìn)行的稅收規(guī)劃】
2．聘請(qǐng)稅務(wù)顧問(wèn)
案例.如何規(guī)避刑罰風(fēng)險(xiǎn)？   
三、企業(yè)稅收規(guī)劃的制度缺陷
1缺乏激勵(lì)機(jī)制  
2缺乏考核基礎(chǔ)
案例.【某國(guó)有銀行財(cái)務(wù)總監(jiān)拒絕退回多繳稅款】
四、企業(yè)稅收規(guī)劃的制度創(chuàng)新
1．設(shè)立機(jī)構(gòu)、明確職能、定崗定員     
2．建立全面預(yù)算的考核機(jī)制
3．與外部專(zhuān)家結(jié)合進(jìn)行稅收規(guī)劃       
4.建立信息搜集與使用監(jiān)控體系
5．加強(qiáng)激勵(lì)機(jī)制建設(shè)。              
案例.某企業(yè)集團(tuán)的考核制度。

模塊三、2014年最新政策解讀   
第二節(jié)、“營(yíng)改增”政策銜接、爭(zhēng)議問(wèn)題與處理技巧   
1.營(yíng)業(yè)稅改征增值稅對(duì)一般納稅人的利好（包括降低成本、增加抵扣）
2.8月1日后的最重要的變化
3.租賃會(huì)計(jì)準(zhǔn)則變化與融資租賃營(yíng)業(yè)稅改征增值稅的稅務(wù)處理
4.一些特殊問(wèn)題的處理
5.甲方供料的營(yíng)業(yè)稅改征增值稅的發(fā)票及會(huì)計(jì)處理   
第三節(jié)、企業(yè)涉稅爭(zhēng)議問(wèn)題及處理技巧   
模塊一：收入類(lèi)項(xiàng)目疑難問(wèn)題解析
1、開(kāi)了發(fā)票的收入是否就一定屬于企業(yè)所得稅的應(yīng)稅收入；
2、不征稅收入是否真的不征稅？
3、什么是財(cái)政性資金？財(cái)政性補(bǔ)貼要交稅嗎？
4、財(cái)政性資金如何會(huì)計(jì)處理？如何填報(bào)申報(bào)表？
5、哪些情況屬于視同銷(xiāo)售？如何進(jìn)行調(diào)整？
6、商業(yè)上的買(mǎi)一贈(zèng)一如何開(kāi)票、會(huì)計(jì)處理才可以不作為視同銷(xiāo)售？
7、企業(yè)無(wú)償接受的股權(quán)、機(jī)器設(shè)備需不需要交稅？
8、政策性搬遷收入如何處理？
9、融資性售后回購(gòu)業(yè)務(wù)是否確認(rèn)應(yīng)稅收入？
10、一次性收取多年的租金，應(yīng)如何確認(rèn)應(yīng)稅收入？
11、金額較大的非經(jīng)營(yíng)所得能否平均按5年計(jì)入應(yīng)納稅所得額？
12、借給關(guān)聯(lián)企業(yè)現(xiàn)金,是否要算利息收入？抽逃資金有怎樣的稅務(wù)風(fēng)險(xiǎn)？
13、企業(yè)轉(zhuǎn)讓股權(quán)所得是否交納企業(yè)所得稅？
14、查補(bǔ)收入能否彌補(bǔ)虧損？
15、未開(kāi)紅字發(fā)票的銷(xiāo)售折讓能否在稅前扣除？
16、股息、紅利等權(quán)益性投資收益？
17、取得的境外股息、特許權(quán)使用費(fèi)所得稅如何處理？
模塊二：成本費(fèi)用扣除類(lèi)項(xiàng)目疑難問(wèn)題解析與政策解讀
18、如何正確理解、把握成本費(fèi)用扣除的整體要求
19、成本費(fèi)用稅前列與發(fā)票的關(guān)系
20、哪些發(fā)票為不合規(guī)發(fā)票，特殊情況無(wú)法取得發(fā)票如何處理？抬頭名稱(chēng)為公司簡(jiǎn)稱(chēng)的發(fā)票能否作為稅前列支憑證？企業(yè)自辦食堂購(gòu)買(mǎi)蔬菜沒(méi)有發(fā)票，該如何處理？企業(yè)共用水電無(wú)法取得發(fā)票，如何處理？企業(yè)向非金融企業(yè)借款發(fā)生的利息支出以什么票據(jù)作為扣除憑據(jù)？善意取得的假發(fā)票能否在所得稅稅前扣除？國(guó)外票據(jù)能否稅前列支？購(gòu)買(mǎi)固定資產(chǎn)的發(fā)票丟失，該如何處理？公司發(fā)生的個(gè)人勞務(wù)費(fèi)需要取得發(fā)票才能稅前列支嗎？暫估入庫(kù)原材料需要調(diào)整應(yīng)納稅所得額嗎？
21、成本項(xiàng)目稅前列支的稅法概念，成本項(xiàng)目真的不需要進(jìn)行納稅調(diào)整嗎？
22、工資稅前列支對(duì)“合理性”和“實(shí)際發(fā)生”的理解？   
23、支付給職工的一次性補(bǔ)償款能否在稅前扣除？
24、企業(yè)所得稅“工資”與個(gè)人所得稅“工資”概念的差異
25、體現(xiàn)在存貨中的未實(shí)際發(fā)放工資是否也需要調(diào)整？
26、哪些費(fèi)用可以作為福利費(fèi)項(xiàng)目列支？
27、員工報(bào)銷(xiāo)的通訊費(fèi)應(yīng)如何處理？
28、職工福利費(fèi)列支是否也需要發(fā)票？
29、取暖費(fèi)補(bǔ)貼在匯算清繳時(shí)是否需要進(jìn)行納稅調(diào)整？
30、沒(méi)有職工食堂，發(fā)放的伙食費(fèi)是福利費(fèi)嗎？
31、公司承擔(dān)的工傷費(fèi)用能否稅前扣除？
32、企業(yè)為職工報(bào)銷(xiāo)的學(xué)歷教育費(fèi)用是否可計(jì)入職工教育經(jīng)費(fèi)在企業(yè)所得稅稅前扣除？
33、公司為員工繳納的意外險(xiǎn)、健康保險(xiǎn)、公眾責(zé)任險(xiǎn)能否稅前扣除？
34、企業(yè)租用個(gè)人車(chē)輛費(fèi)用如何稅前扣除？
35、企業(yè)以股東個(gè)人名義購(gòu)買(mǎi)的汽車(chē)，其折舊能否稅前列支？
36、企業(yè)向沒(méi)有關(guān)聯(lián)關(guān)系的個(gè)人借款發(fā)生的利息可以稅前列支嗎？
37、企業(yè)集團(tuán)統(tǒng)一貸款，所屬企業(yè)申請(qǐng)使用，該貸款利息能否稅前扣除？
39、公司以法人的個(gè)人名義在銀行房屋抵押貸款，所支付的利息是否可以在稅前扣除？
40、支付傭金是否必須取得發(fā)票才能稅前扣除？
41、企業(yè)內(nèi)團(tuán)組織發(fā)生的活動(dòng)經(jīng)費(fèi)能否在稅前扣除？
42、關(guān)聯(lián)公司往來(lái)入賬其他應(yīng)收款，在匯算時(shí)要按占用資金計(jì)算應(yīng)收利息做納稅調(diào)增嗎？
43、業(yè)務(wù)招待費(fèi)都包括哪些內(nèi)容？
44、年度沒(méi)有營(yíng)業(yè)收入業(yè)務(wù)招待費(fèi)可否稅前扣除？
45、沒(méi)有付完全款的廣告費(fèi)是否可以扣除？
46、怎樣理解合理的勞動(dòng)保護(hù)支出允許從稅前扣除？
47、以現(xiàn)金形式發(fā)放的勞動(dòng)保護(hù)費(fèi)是否允許稅前扣除？
48、開(kāi)辦費(fèi)中的業(yè)務(wù)招待費(fèi)如何處理？
49、什么樣的捐贈(zèng)票據(jù)才是符合規(guī)定的捐贈(zèng)票據(jù)？
50、符合稅前扣除資格的公益性團(tuán)體名單每年不一樣的嗎？
51、經(jīng)濟(jì)和同違約金能否稅前列支，需要發(fā)票嗎？
52、差旅費(fèi)和會(huì)議費(fèi)的稅前扣除需要提供哪些證明材料？
53、出差補(bǔ)助要發(fā)票嗎，要扣個(gè)稅嗎？
54、境外分支機(jī)構(gòu)發(fā)生的成本費(fèi)用可否稅前扣除？
55、一次性支付跨年度支付的房租,可以一次性稅前扣除嗎?
56、公司臨時(shí)向社會(huì)雇工的工資報(bào)酬如何處理？
57、按合同計(jì)提的房租是否可以在當(dāng)年所得稅前列支？
58、哪些研發(fā)項(xiàng)目的研發(fā)支出可以申請(qǐng)研發(fā)費(fèi)加計(jì)扣除？
59、申報(bào)研發(fā)費(fèi)加計(jì)扣除需提交哪些資料？
60、企業(yè)能夠進(jìn)行加計(jì)扣除的研究開(kāi)發(fā)費(fèi)用的范圍包括哪些？
61、財(cái)政撥付項(xiàng)目專(zhuān)項(xiàng)資金發(fā)生的研發(fā)費(fèi)可否加計(jì)提除？
62、殘疾人工資在企業(yè)所得稅前加計(jì)扣除時(shí)，必須符合什么條件？
模塊三：資產(chǎn)類(lèi)項(xiàng)目疑難問(wèn)題解析與政策解讀
63、如何理解計(jì)稅基礎(chǔ)概念？
64、花10元錢(qián)購(gòu)買(mǎi)一工具，預(yù)計(jì)使用年限3年，要作為固定資產(chǎn)處理嗎？
65、評(píng)估入賬的固定資產(chǎn)折舊可以稅前列支嗎？   
66、集團(tuán)內(nèi)部調(diào)撥取得固定資產(chǎn)，可否以調(diào)撥單為入賬憑證計(jì)提折舊？
67、企業(yè)購(gòu)入已提足折舊的固定資產(chǎn)，是否可以計(jì)提折舊？
68、企業(yè)購(gòu)買(mǎi)的古董字畫(huà)可以計(jì)提折舊稅前列支嗎？
69、固定資產(chǎn)的凈殘值能不能確定為零？
70、企業(yè)無(wú)償借出的固定資產(chǎn)提取的折舊是否允許在稅前扣除？
71、補(bǔ)提以前年度應(yīng)提未提折舊能否稅前列支？
72、公司購(gòu)入使用過(guò)的固定資產(chǎn)如何確定其折舊年限？
73、公司購(gòu)買(mǎi)的活動(dòng)板房、簡(jiǎn)易房怎樣計(jì)提折舊？
74、土地是否要記入房屋建筑物原值？
75、提前解約租賃房屋的尚未攤銷(xiāo)完畢的裝修費(fèi)如何讓處理？
76、裝修費(fèi)用的攤銷(xiāo)年限應(yīng)如何確定？
77、大修理期間的固定資產(chǎn)稅法上是否計(jì)提折舊？
78、哪些資產(chǎn)損失可以自行稅前列支？哪些損失需要稅務(wù)審批后列支？
79、未實(shí)際處置的實(shí)物資產(chǎn)計(jì)算的損失能否申報(bào)扣除？
80、企業(yè)股權(quán)投資損失是否還在股權(quán)投資所得和轉(zhuǎn)讓收益限額內(nèi)扣除？
81、關(guān)聯(lián)企業(yè)之間發(fā)生的壞賬損失能否稅前扣除？   
四：稅收優(yōu)惠類(lèi)項(xiàng)目疑難問(wèn)題解析與政策解讀   
82、高新取證年度前幾個(gè)月所得適用15%稅率，還是25%稅率？
83、小型微利企業(yè)人數(shù)和資產(chǎn)總額指標(biāo)如何確定？
84、高新技術(shù)企業(yè)能否申請(qǐng)認(rèn)定小型微利企業(yè)？
85、企業(yè)是高新和軟件企業(yè)雙重身份，減半優(yōu)惠是按25%減半還是15%減半？
86、“公司＋農(nóng)戶”經(jīng)營(yíng)模式能否享受農(nóng)產(chǎn)品生產(chǎn)企業(yè)所得稅優(yōu)惠？
87、小型微利企業(yè)除了20%稅收優(yōu)惠外，還有沒(méi)有其他的優(yōu)惠？
88、公司從被投資公司分回的利潤(rùn)是否繳納企業(yè)所得稅？
89、免稅收入是否必須彌補(bǔ)以前年度虧損？
90、對(duì)下崗失業(yè)人員再就業(yè)有何稅收優(yōu)惠？
91、企業(yè)購(gòu)買(mǎi)的財(cái)務(wù)軟件能否進(jìn)行加速攤銷(xiāo)？
92、哪些固定資產(chǎn)可以采取縮短折舊年限或采取加速折舊的方法？   
五：征收管理類(lèi)項(xiàng)目疑難問(wèn)題解析與政策解讀   
93、匯算申報(bào)后發(fā)現(xiàn)申報(bào)錯(cuò)誤怎么辦？
94、核定征收企業(yè)利息收入需要并入企業(yè)收入繳納企業(yè)所得稅嗎？
95、核定征收企業(yè)取得的股息投資收益是否需要并入收入繳納企業(yè)所得稅？
96、核定征收企業(yè)處置資產(chǎn)的收入是否要記入應(yīng)稅收入？
97、核定征收企業(yè)核定期間的虧損如何處理？
98、核定征收企業(yè)利潤(rùn)超過(guò)訂稅的20%以后就要全額征收所得稅嗎？
99、國(guó)內(nèi)企業(yè)所支付的境外審計(jì)費(fèi)、律師費(fèi)要預(yù)提企業(yè)所得稅嗎？
100、什么情況下向境外支付服務(wù)貿(mào)易款項(xiàng)需要提交稅務(wù)證明？
101、支付給境外公司的進(jìn)出口貿(mào)易傭金是否應(yīng)到稅務(wù)機(jī)關(guān)開(kāi)具稅務(wù)證明？
102、稅務(wù)機(jī)關(guān)檢查調(diào)增的企業(yè)應(yīng)納稅所得額能否彌補(bǔ)以前年度虧損？
103、分支機(jī)構(gòu)以前年度經(jīng)匯算清繳后存在的虧損，是否可以在總機(jī)構(gòu)彌補(bǔ)？
104、季度利潤(rùn)能否自動(dòng)彌補(bǔ)以前年度虧損？
105、匯總納稅企業(yè)，分公司以前年度的虧損怎樣彌補(bǔ)？
106、分支機(jī)構(gòu)的資產(chǎn)損失應(yīng)向總機(jī)構(gòu)、還是分支機(jī)構(gòu)申請(qǐng)審批？   
The first part: Income project policy analysis andFAQ
1、    Whether the income of theinvoice is belong to taxable income of corporate income tax；
2、    Differencesbetween non-taxable income and tax-exempt income
3、    What isfinancial funds？ Do financial subsidies need topay tax？
4、    What isthe accounting treatment of financial funds？How to complete the declaration form?
5、    Whatkind of situations are activities regarded as sales？How to adjust？
6、    How tomake out an invoice for commercial buy one get one free so that accountingtreatment can not be regarded as sales?
7、    Ifcompanies accept corporate equity for free, does the equipmentneed to pay tax?
8、    Themajor changes of policy-based relocation income
9、    Arethere rule changes in financing post-sale repurchase？
10、   How to confirm taxable income when charging rent for many yearsone-time？
11、   Could large amount of non-operating income reckon in taxableincome by average of 5 years？
12、   Should you calculate interest lending cash to the affiliatedenterprise？
13、   Can checking up income make up the losses？
The second part：Cost reduction projectpolicy analysis and FAQ
1、    How to correctly understand and grasp the overall requirement ofcost deduction？
2、    Therelationship between cost pre-tax deduction and invoice
3、    Theunderstanding of wages pre-tax deduction to “reasonableness” and “actually happened "
4、    Pre-taxdeduction risk points concern of labor dispatch
5、    Differencesconcern of corporate income tax “wages” and personal income tax “wages” of taxauthorities.
6、    Whetherthe reimbursement of academic education expenses for workers can be reckoned in staff education expenses and deduct beforethe corporate income tax?
7、    Couldaccident insurance, health insurance, public liability insurance paid bycompany for employees be deducted before tax?
8、    How todeduct the cost of individual vehicle hired by company beforetax?
9、    Couldthe depreciation of cars bought buy company in the name of the individualshareholders be deducted before tax?
10、   Could the interest on the loan of enterprise borrowing topersonal who has no relationship be deductedbefore tax?
11、   Enterprise group uniformly loan, enterprises apply to use, couldthe interest on the loan be deducted before tax?
12、   Whether paying commission must make invoice so that it could bededucted before tax?
13、   Affiliate companies enter anitem in an account of other receivables, and should the interest receivable becalculated according to the use of funds?
14、   What’s the new provisions for the deduction of advertising andbusiness publicity expense?
15、   How to deal with the tax treatmentof the costs should have deducted occurred in previous years?
16、   How to deal with the business entertainment costs in start-upcosts?
17、   Could the economic contract liquidated damages be deducted beforetax? And does it need invoice?
18、   The control of the policy that using equityencourages corporate income tax deduction
The third part：Asset project policy analysis and FAQ
1、    How to understand the basic concept of taxation?
2、    Couldthe depreciation of fixed assets which has assessed and accounted be deducted before tax?
3、    Enterprisepurchase the fixed assets which are already carried depreciation, then whetherthey can be depreciate?
4、    Couldthe antique paintings bought by enterprise depreciate and be deducted beforetax?
5、    Depreciatethe depreciation which should have been done thelast year, now could it be deducted before tax?
6、    How todetermine the depreciation period of used fixed assets?
7、    Whetherthe land should be recorded in the building’s original costs?
8、    How todeal with the unamortized renovation costs of the prematuretermination of rental housing? 
9、    Whatloss of asset can be deducted before tax voluntarily? What loss incurred taxapproval? 
10、   Whether the loss of corporate equity investment is still deducedfrom the equity investment income and transfer incomelimits?
11、   Whether the bad debt losses between affiliated enterprises can bededucted before tax?
The fourth part: Collection management projectpolicy analysis and FAQ
1、    How to do if you find error reporting after final settlement reporting?
2、    Theverification collection method of unearned income
3、    Doesoverseas audit fees and legal fees paid by domestic enterprises need to accruecorporate income tax?
4、    Underwhat circumstances payment services to foreign tradeneed to submit tax certificate?
5、    Whetherthe import and export trade commission paid to foreign companies should issue atax certificate in the tax authorities?
The fifth part: Detailed explanation module
Module 1: Tax audit situation analysis
1、    Thesimilarities between tax audit response and doctor Bian Que (which tell usshould insist on the spirit of truth)
2、    Facingthe tax audit, corporate complex mentality analysis. Why are they afraid? Whynot afraid?
3、    What isthe overall direction of the reform of tax law in our country?
4、    How tounderstand the direction of the reform of our country’s tax law?
5、    What isthe overall situation of the tax audit?
6、    What isthe specific situation and trends of tax audit in recent years?
7、    What isthe tax authorities focus on from 2013 to 2014?
8、    What isthe tax audit focus on from 2013 to 2014?
9、    Whichareas, industry and enterprises do special tax audit related to?
10、   Companies are required to tax self-examination, and what kind ofself-examination results are satisfactory?
Module 2: Overview of Tax Inspection
11、   What would you first think about when receive a tax audit notice?
12、   What are the reasons for being checked?
13、   The reasons analysis and response strategy?
14、   What are the commonly usedanalysis indicators of tax assessment for tax authorities?
15、   What is the basic process of tax audit?
16、   How to divide the internal functions in tax audit department?
17、   What are the theoretical basic methods of tax audit?
18、   What are the common checkingmeans in the actual work of tax audit?
19、   How to understand the checking means through the case of taxaudit?
20、   Which accounting subjects should be checked by tax authorities?
21、   What checking means must be used in major cases?
22、   For different purposes, what is the most commonlyused checking means in tax audit process?
23、   What are the tax audit evidence of violations of the law? How tocollect and fix?
Module 3: FAQ and major checking methods of VATbusiness
24、   What are the common checkingproblems of taxpayers?
25、   Tax audit which are regarded as sales
26、   Tax audit which are concurrently non-taxable services
27、   Tax audit of mixed sales
28、   Tax audit selling their used business taxable fixed assets
29、   Tax rate applicable tax audit
30、   Tax audit which are concurrently different tax rates of goods ortaxable services companies
31、   Time of tax liability occurrence tax audit
32、   Occult sales in book audit
33、   Additional fees and charges audit
34、   Affiliated enterprises transfer taxprice audit
35、   Entrusted processing business audit
36、   Defective products, waste , materials, scrap and other salesaudit
37、   Off-balance sheet operations audit
38、   FAQ and audit of inventories purchased links
39、   Could shuttle transportation costsof leased employees be deducted?
40、   Inventories custody issues and the use links audit
41、   FAQ and audit of buildings under construction in progress
42、   Rebates and discounts business audit
43、   What is the revelation of rebates mode of auto 4S shop?
44、   What are the problems and audit methods in VAT invoices?
45、   Why abolish waste materials sales invoices？
46、   FAQ and audit methods of tax relief
Module 4: FAQ and major inspection methods ofBusiness Tax Business
47、   FAQ and audit of taxpayers
48、   FAQ and audit of withholding agents
49、   FAQ and audit of the scope of taxation and tax rates
50、   FAQ and audit of the tax revenue
51、   Tax location and other common problems and audit
Module 5: FAQ and major audit methods of CITBusiness
52、   FAQ and audit of revenue metering
53、   The income problem of hidden implementation and audit
54、   Revenue accounted not timely issues and audit
55、   Regarded as sales excluding tax income problem and audit
56、   Using false invoices or labor costs and other inflated cost of fees problems and audit
57、   Problems and audit of capital expenditure and expense expenditure
58、   Infrastructure , welfare and other departments consumedmaterials, labor , fees directly included in the cost of production problemsand audit
59、   Foreign investment goods directly included in the costs, expensesproblems and audit
60、   FAQ and audit of cost accounting and carry-over
61、   Cost problems and audit of wage disbursed from the cost andexpenses
62、   Cost problems and check methods ofnon-compliance notes
63、   Cost problems and audit of hiding proportion
64、   Problems and audit that fees disbursed from the cost and expensesare lack of supporting evidence
65、   Problems and audit that cost fees violate authenticity ,legitimacy and relevance
66、   Inflated fixed assets tax basis problems and audit
67、   Composition range of the value of fixed assets tax problems andaudit
68、   Range of depreciation of fixed assets problems and audit
69、   The calculation method, assignment problem and audit
70、   The problem of immaterial assets and Long-term prepaid expenses
71、   The problem of Abnormal losses and audit
72、   The problem of tax preferences and audit
73、   The problem of Amount of income and audit
74、   The problem of Non-taxable income and audit
75、   The problem of the previous annual profit and loss adjustment andaudit
76、   The problem of Loss Coverage and the check method
77、   The problem of tax amount payable and the check method
78、   FAQ of tax amount payable and the check method
Module 6: FAQ of personal income tax and the maincheck method
79、   The inspection of Duty differentiates not clear between residentstaxpayer and non-residents taxpayer
80、   The inspection of the taxpayer whose annual income are more than120000 is not arrange the tax payment declaration
81、   The inspection of the withholding agent fails to withhold ta
82、   FAQ of incidence of taxation and audit
83、   The checking of confused of compensation for services ,salary andreimbursement
84、   FAQ of Wages and salaries basis oftax assessment and audit
85、   FAQ of exempt income and audit
86、   The methodological problems of one- time annual bonus for taxpayable and audit
87、   FAQ of Economic compensation and audit
Module 7: FAQ and major check methods of otherbusiness taxation
88、   What are the frequently asked question of consumption tax and thechecking method
89、   What are the frequently asked question and the checking methodsin property tax
90、   What are the frequently asked question and the checking methodsin resource tax
91、   What are the frequently asked question and the checking methodsin land - use tax
92、   What are the frequently asked question and the checking methodsin stamp duty
93、   What are the frequently asked question and the checking methodsin land value increment tax
Module 8: The analysis of the tax audit result andresponse to the audit
94、   What are the taxation documents in the audit processing?
95、   What are the seven communication skills in the audit
96、   What are the responsibilities of illegal act in taxation?
97、   What are the legal responsibilities of illegal act in taxation?
98、   Is it possible to waive the crimes by money in china
99、   The inspiration of the criminal of exclusive value-added taxinvoices
100、How many communication skills in audit
101、How to deal with the “Workingmeal problem” in the audit

[About the Speaker 講師介紹]

朱老師
稅務(wù)總局工作超過(guò)15年，在《稅務(wù)研究》、《涉外稅務(wù)》、《中國(guó)稅務(wù)》等核心期刊發(fā)表論文20余篇；專(zhuān)著有中國(guó)稅務(wù)出版社出版的《企業(yè)稅務(wù)管理研究》（2010年8月第一版）；參編《最新企業(yè)會(huì)計(jì)準(zhǔn)則講解與實(shí)務(wù)操作指南》、《新會(huì)計(jì)大辭典》等
中國(guó)人民大學(xué)財(cái)政學(xué)專(zhuān)業(yè)稅收實(shí)務(wù)方向博士，澳大利亞新南威爾士大學(xué)金融學(xué)碩士。北京國(guó)家會(huì)計(jì)學(xué)院教授。研究員級(jí)高級(jí)會(huì)計(jì)師，中國(guó)注冊(cè)稅務(wù)師，中國(guó)注冊(cè)稅務(wù)師，中央財(cái)經(jīng)大學(xué)兼職教授，中國(guó)注冊(cè)稅務(wù)師協(xié)會(huì)網(wǎng)校注冊(cè)稅務(wù)師后續(xù)教育課程主講教師。“愛(ài)信諾”輕松匯算所得稅匯算清繳軟件財(cái)稅政策負(fù)責(zé)人。