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

【內(nèi)訓(xùn)需求】您也可請這位老師去您公司講授完全針對您公司目前情況的內(nèi)部培訓(xùn)。另外，我們還有200多個課題的在中國地區(qū)最頂尖講師，如您有內(nèi)訓(xùn)需求，請隨時聯(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
主辦方：中仕企業(yè)學(xué)院  www.chinacpd.com培訓(xùn)不滿意可茶歇時離席，我們?nèi)~退款

[Training Background 課程背景]

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

2. 這次《財稅人員必須掌握的100個涉稅問題》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。而是通過講師十多年的稅務(wù)局工作經(jīng)驗，把知識點細(xì)化到100個問題中，讓您聽完之后一清二楚，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 誰應(yīng)參加]

企業(yè)財稅人員，稅務(wù)總監(jiān)，財務(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單錯誤造成巨額損失，財務(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)為什么會犯這么低級的錯誤？
（2）稅務(wù)總局與財政部每年都下發(fā)1000個文件怎么處理？財務(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？
案例.【巨額違約金支付的風(fēng)險到底由誰來承擔(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)險到底是總經(jīng)理承擔(dān)，或總監(jiān)來承擔(dān)？還是另有其人？深度解析刑罰修正案七、八。
（4）企業(yè)購入奇花異草、奇石、古懂特別是假古懂的涉稅風(fēng)險點在哪里？怎樣管控？
案例.【財務(wù)總監(jiān)首要的服務(wù)對象就是老板，然而給老板個人所得稅籌劃失誤了怎么辦？】
對于這種風(fēng)險應(yīng)如何規(guī)避？
發(fā)生了這樣的問題怎樣處理？
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)險管控與2014年最新政策解析   
模塊一，企業(yè)稅務(wù)風(fēng)險與風(fēng)險管控
一、企業(yè)稅務(wù)風(fēng)險的內(nèi)容及形式
1企業(yè)涉稅風(fēng)險的內(nèi)涵            
2企業(yè)涉稅風(fēng)險的具體表現(xiàn)形式
二、企業(yè)涉稅風(fēng)險產(chǎn)生的原因探析
1企業(yè)涉稅風(fēng)險的內(nèi)在根源        
2企業(yè)涉稅風(fēng)險的外部誘因
案例.【堅決不繳稅案】給我們的啟示？
案例.【兩次行政處罰案】對刑法刑事處理的理解？
三、企業(yè)稅務(wù)風(fēng)險的相關(guān)測定
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)險控制指標(biāo)體系建立
四、企業(yè)稅務(wù)風(fēng)險的規(guī)避與控制
1企業(yè)稅務(wù)風(fēng)險的規(guī)避              
2企業(yè)稅務(wù)風(fēng)險的控制
案例.【一個會計人員的兩套賬掌控的涉稅風(fēng)險分析】
案例.買一贈一的內(nèi)控安排與涉稅風(fēng)險分析
案例.房開企業(yè)取得發(fā)票與內(nèi)控機制的涉稅風(fēng)險分析
結(jié)論：涉稅風(fēng)險要用制度進行控制
1.建立控制體系
2.建立適當(dāng)?shù)膬?nèi)控機制
3.建立有效的內(nèi)控機制？

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.【最簡單的稅收規(guī)劃方案介紹】給我們的啟示？
1.很簡單，但跟我財務(wù)人員有關(guān)系嗎？
2.既然沒有關(guān)系，一旦失敗發(fā)生危險又何苦？
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)進行的稅收規(guī)劃】
2．聘請稅務(wù)顧問
案例.如何規(guī)避刑罰風(fēng)險？   
三、企業(yè)稅收規(guī)劃的制度缺陷
1缺乏激勵機制  
2缺乏考核基礎(chǔ)
案例.【某國有銀行財務(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)立機構(gòu)、明確職能、定崗定員     
2．建立全面預(yù)算的考核機制
3．與外部專家結(jié)合進行稅收規(guī)劃       
4.建立信息搜集與使用監(jiān)控體系
5．加強激勵機制建設(shè)。              
案例.某企業(yè)集團的考核制度。

模塊三、2014年最新政策解讀   
第二節(jié)、“營改增”政策銜接、爭議問題與處理技巧   
1.營業(yè)稅改征增值稅對一般納稅人的利好（包括降低成本、增加抵扣）
2.8月1日后的最重要的變化
3.租賃會計準(zhǔn)則變化與融資租賃營業(yè)稅改征增值稅的稅務(wù)處理
4.一些特殊問題的處理
5.甲方供料的營業(yè)稅改征增值稅的發(fā)票及會計處理   
第三節(jié)、企業(yè)涉稅爭議問題及處理技巧   
模塊一：收入類項目疑難問題解析
1、開了發(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、什么是財政性資金？財政性補貼要交稅嗎？
4、財政性資金如何會計處理？如何填報申報表？
5、哪些情況屬于視同銷售？如何進行調(diào)整？
6、商業(yè)上的買一贈一如何開票、會計處理才可以不作為視同銷售？
7、企業(yè)無償接受的股權(quán)、機器設(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)營所得能否平均按5年計入應(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？
13、企業(yè)轉(zhuǎn)讓股權(quán)所得是否交納企業(yè)所得稅？
14、查補收入能否彌補虧損？
15、未開紅字發(fā)票的銷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)使用費所得稅如何處理？
模塊二：成本費用扣除類項目疑難問題解析與政策解讀
18、如何正確理解、把握成本費用扣除的整體要求
19、成本費用稅前列與發(fā)票的關(guān)系
20、哪些發(fā)票為不合規(guī)發(fā)票，特殊情況無法取得發(fā)票如何處理？抬頭名稱為公司簡稱的發(fā)票能否作為稅前列支憑證？企業(yè)自辦食堂購買蔬菜沒有發(fā)票，該如何處理？企業(yè)共用水電無法取得發(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？國外票據(jù)能否稅前列支？購買固定資產(chǎn)的發(fā)票丟失，該如何處理？公司發(fā)生的個人勞務(wù)費需要取得發(fā)票才能稅前列支嗎？暫估入庫原材料需要調(diào)整應(yīng)納稅所得額嗎？
21、成本項目稅前列支的稅法概念，成本項目真的不需要進行納稅調(diào)整嗎？
22、工資稅前列支對“合理性”和“實際發(fā)生”的理解？   
23、支付給職工的一次性補償款能否在稅前扣除？
24、企業(yè)所得稅“工資”與個人所得稅“工資”概念的差異
25、體現(xiàn)在存貨中的未實際發(fā)放工資是否也需要調(diào)整？
26、哪些費用可以作為福利費項目列支？
27、員工報銷的通訊費應(yīng)如何處理？
28、職工福利費列支是否也需要發(fā)票？
29、取暖費補貼在匯算清繳時是否需要進行納稅調(diào)整？
30、沒有職工食堂，發(fā)放的伙食費是福利費嗎？
31、公司承擔(dān)的工傷費用能否稅前扣除？
32、企業(yè)為職工報銷的學(xué)歷教育費用是否可計入職工教育經(jīng)費在企業(yè)所得稅稅前扣除？
33、公司為員工繳納的意外險、健康保險、公眾責(zé)任險能否稅前扣除？
34、企業(yè)租用個人車輛費用如何稅前扣除？
35、企業(yè)以股東個人名義購買的汽車，其折舊能否稅前列支？
36、企業(yè)向沒有關(guān)聯(lián)關(guān)系的個人借款發(fā)生的利息可以稅前列支嗎？
37、企業(yè)集團統(tǒng)一貸款，所屬企業(yè)申請使用，該貸款利息能否稅前扣除？
39、公司以法人的個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)團組織發(fā)生的活動經(jīng)費能否在稅前扣除？
42、關(guān)聯(lián)公司往來入賬其他應(yīng)收款，在匯算時要按占用資金計算應(yīng)收利息做納稅調(diào)增嗎？
43、業(yè)務(wù)招待費都包括哪些內(nèi)容？
44、年度沒有營業(yè)收入業(yè)務(wù)招待費可否稅前扣除？
45、沒有付完全款的廣告費是否可以扣除？
46、怎樣理解合理的勞動保護支出允許從稅前扣除？
47、以現(xiàn)金形式發(fā)放的勞動保護費是否允許稅前扣除？
48、開辦費中的業(yè)務(wù)招待費如何處理？
49、什么樣的捐贈票據(jù)才是符合規(guī)定的捐贈票據(jù)？
50、符合稅前扣除資格的公益性團體名單每年不一樣的嗎？
51、經(jīng)濟和同違約金能否稅前列支，需要發(fā)票嗎？
52、差旅費和會議費的稅前扣除需要提供哪些證明材料？
53、出差補助要發(fā)票嗎，要扣個稅嗎？
54、境外分支機構(gòu)發(fā)生的成本費用可否稅前扣除？
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、公司臨時向社會雇工的工資報酬如何處理？
57、按合同計提的房租是否可以在當(dāng)年所得稅前列支？
58、哪些研發(fā)項目的研發(fā)支出可以申請研發(fā)費加計扣除？
59、申報研發(fā)費加計扣除需提交哪些資料？
60、企業(yè)能夠進行加計扣除的研究開發(fā)費用的范圍包括哪些？
61、財政撥付項目專項資金發(fā)生的研發(fā)費可否加計提除？
62、殘疾人工資在企業(yè)所得稅前加計扣除時，必須符合什么條件？
模塊三：資產(chǎn)類項目疑難問題解析與政策解讀
63、如何理解計稅基礎(chǔ)概念？
64、花10元錢購買一工具，預(yù)計使用年限3年，要作為固定資產(chǎn)處理嗎？
65、評估入賬的固定資產(chǎn)折舊可以稅前列支嗎？   
66、集團內(nèi)部調(diào)撥取得固定資產(chǎn)，可否以調(diào)撥單為入賬憑證計提折舊？
67、企業(yè)購入已提足折舊的固定資產(chǎn)，是否可以計提折舊？
68、企業(yè)購買的古董字畫可以計提折舊稅前列支嗎？
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、補提以前年度應(yīng)提未提折舊能否稅前列支？
72、公司購入使用過的固定資產(chǎn)如何確定其折舊年限？
73、公司購買的活動板房、簡易房怎樣計提折舊？
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完畢的裝修費如何讓處理？
76、裝修費用的攤銷年限應(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、未實際處置的實物資產(chǎn)計算的損失能否申報扣除？
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)惠類項目疑難問題解析與政策解讀   
82、高新取證年度前幾個月所得適用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，還有沒有其他的優(yōu)惠？
88、公司從被投資公司分回的利潤是否繳納企業(yè)所得稅？
89、免稅收入是否必須彌補以前年度虧損？
90、對下崗失業(yè)人員再就業(yè)有何稅收優(yōu)惠？
91、企業(yè)購買的財務(wù)軟件能否進行加速攤銷？
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：征收管理類項目疑難問題解析與政策解讀   
93、匯算申報后發(fā)現(xiàn)申報錯誤怎么辦？
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)利潤超過訂稅的20%以后就要全額征收所得稅嗎？
99、國內(nèi)企業(yè)所支付的境外審計費、律師費要預(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)易款項需要提交稅務(wù)證明？
101、支付給境外公司的進出口貿(mào)易傭金是否應(yīng)到稅務(wù)機關(guān)開具稅務(wù)證明？
102、稅務(wù)機關(guān)檢查調(diào)增的企業(yè)應(yīng)納稅所得額能否彌補以前年度虧損？
103、分支機構(gòu)以前年度經(jīng)匯算清繳后存在的虧損，是否可以在總機構(gòu)彌補？
104、季度利潤能否自動彌補以前年度虧損？
105、匯總納稅企業(yè)，分公司以前年度的虧損怎樣彌補？
106、分支機構(gòu)的資產(chǎn)損失應(yīng)向總機構(gòu)、還是分支機構(gòu)申請審批？   
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15年，在《稅務(wù)研究》、《涉外稅務(wù)》、《中國稅務(wù)》等核心期刊發(fā)表論文20余篇；專著有中國稅務(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)會計準(zhǔn)則講解與實務(wù)操作指南》、《新會計大辭典》等
中國人民大學(xué)財政學(xué)專業(yè)稅收實務(wù)方向博士，澳大利亞新南威爾士大學(xué)金融學(xué)碩士。北京國家會計學(xué)院教授。研究員級高級會計師，中國注冊稅務(wù)師，中國注冊稅務(wù)師，中央財經(jīng)大學(xué)兼職教授，中國注冊稅務(wù)師協(xié)會網(wǎng)校注冊稅務(wù)師后續(xù)教育課程主講教師。“愛信諾”輕松匯算所得稅匯算清繳軟件財稅政策負(fù)責(zé)人。