Top 100 Tax Affairs and Authoritative Answers from ChinaGovernment Officials》
《企業財稅人員必須掌握的100個涉稅問題》
2天課程，100個稅務疑難點！稅務局領導幫您全面梳理一清二楚

【內訓需求】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部培訓。另外，我們還有200多個課題的在中國地區最頂尖講師，如您有內訓需求，請隨時聯系我們
我們提供【標準內訓】、【定制型-內訓】、【解決具體問題-內訓】、【咨詢式&負責落地-內訓】等不同深度的內訓服務供您選擇
主辦方：中仕企業學院  www.chinacpd.com培訓不滿意可茶歇時離席，我們全額退款

[Training Background 課程背景]

1. 本次培訓的主講講師來自于在稅務局工作超過15年的高層領導，講師將會在培訓過程中，將其多年工作經驗中總結的企業最焦灼、最困惑的100多個問題與所有聽眾分享探討，給出來自權威人士的解答。2天課程，100個稅務疑難點！稅務局領導幫您全面梳理

2. 這次《財稅人員必須掌握的100個涉稅問題》培訓，不同于市面上其他泛泛而談的培訓，不空談稅務條文。而是通過講師十多年的稅務局工作經驗，把知識點細化到100個問題中，讓您聽完之后一清二楚，回了公司立即學以致用。

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 誰應參加]

企業財稅人員，稅務總監，財務總監，稅務經理，辦稅人員。
CFO, Tax Director, Tax Manager, Finance Manager

[Training Content 培訓內容]

引言：
案例.【某金融街控股公司簡單錯誤造成巨額損失，財務總監被辭的背后原因分析】
（1）擁有稅務經理把關為什么會犯這么低級的錯誤？
（2）稅務總局與財政部每年都下發1000個文件怎么處理？財務總監分身乏術又怎么監控？
（3）公司管理者怎么監控企業納稅情況及是否存在涉稅風險？
案例.【巨額違約金支付的風險到底由誰來承擔？】
（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）這種做法是稅收規劃嗎？避稅合理嗎？
（3）這種風險到底是總經理承擔，或總監來承擔？還是另有其人？深度解析刑罰修正案七、八。
（4）企業購入奇花異草、奇石、古懂特別是假古懂的涉稅風險點在哪里？怎樣管控？
案例.【財務總監首要的服務對象就是老板，然而給老板個人所得稅籌劃失誤了怎么辦？】
對于這種風險應如何規避？
發生了這樣的問題怎樣處理？
案例：認繳資本制度的稅收政策調整？
新的社會組織登記制度改革給企業稅收籌劃留下了怎樣的空間？   
第一節、企業稅務風險管控與2014年最新政策解析   
模塊一，企業稅務風險與風險管控
一、企業稅務風險的內容及形式
1企業涉稅風險的內涵            
2企業涉稅風險的具體表現形式
二、企業涉稅風險產生的原因探析
1企業涉稅風險的內在根源        
2企業涉稅風險的外部誘因
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、企業稅務風險的相關測定
1稅收檢查率與企業罰款率的關系  
2稅收檢查率與企業套利空間的分析
3企業內部稅務風險控制指標體系建立
四、企業稅務風險的規避與控制
1企業稅務風險的規避              
2企業稅務風險的控制
案例.【一個會計人員的兩套賬掌控的涉稅風險分析】
案例.買一贈一的內控安排與涉稅風險分析
案例.房開企業取得發票與內控機制的涉稅風險分析
結論：涉稅風險要用制度進行控制
1.建立控制體系
2.建立適當的內控機制
3.建立有效的內控機制？

模塊二、企業稅收規劃與制度創新
一、企業稅收規劃的內涵：
案例.【最簡單的稅收規劃方案介紹】給我們的啟示？
1.很簡單，但跟我財務人員有關系嗎？
2.既然沒有關系，一旦失敗發生危險又何苦？
二、企業稅收規劃的方式
1.自我管理
案例.【為老板兒子留學進行的稅收規劃】
2．聘請稅務顧問
案例.如何規避刑罰風險？   
三、企業稅收規劃的制度缺陷
1缺乏激勵機制  
2缺乏考核基礎
案例.【某國有銀行財務總監拒絕退回多繳稅款】
四、企業稅收規劃的制度創新
1．設立機構、明確職能、定崗定員     
2．建立全面預算的考核機制
3．與外部專家結合進行稅收規劃       
4.建立信息搜集與使用監控體系
5．加強激勵機制建設。              
案例.某企業集團的考核制度。

模塊三、2014年最新政策解讀   
第二節、“營改增”政策銜接、爭議問題與處理技巧   
1.營業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.租賃會計準則變化與融資租賃營業稅改征增值稅的稅務處理
4.一些特殊問題的處理
5.甲方供料的營業稅改征增值稅的發票及會計處理   
第三節、企業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、開了發票的收入是否就一定屬于企業所得稅的應稅收入；
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？如何進行調整？
6、商業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、企業無償接受的股權、機器設備需不需要交稅？
8、政策性搬遷收入如何處理？
9、融資性售后回購業務是否確認應稅收入？
10、一次性收取多年的租金，應如何確認應稅收入？
11、金額較大的非經營所得能否平均按5年計入應納稅所得額？
12、借給關聯企業現金,是否要算利息收入？抽逃資金有怎樣的稅務風險？
13、企業轉讓股權所得是否交納企業所得稅？
14、查補收入能否彌補虧損？
15、未開紅字發票的銷售折讓能否在稅前扣除？
16、股息、紅利等權益性投資收益？
17、取得的境外股息、特許權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票的關系
20、哪些發票為不合規發票，特殊情況無法取得發票如何處理？抬頭名稱為公司簡稱的發票能否作為稅前列支憑證？企業自辦食堂購買蔬菜沒有發票，該如何處理？企業共用水電無法取得發票，如何處理？企業向非金融企業借款發生的利息支出以什么票據作為扣除憑據？善意取得的假發票能否在所得稅稅前扣除？國外票據能否稅前列支？購買固定資產的發票丟失，該如何處理？公司發生的個人勞務費需要取得發票才能稅前列支嗎？暫估入庫原材料需要調整應納稅所得額嗎？
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整嗎？
22、工資稅前列支對“合理性”和“實際發生”的理解？   
23、支付給職工的一次性補償款能否在稅前扣除？
24、企業所得稅“工資”與個人所得稅“工資”概念的差異
25、體現在存貨中的未實際發放工資是否也需要調整？
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如何處理？
28、職工福利費列支是否也需要發票？
29、取暖費補貼在匯算清繳時是否需要進行納稅調整？
30、沒有職工食堂，發放的伙食費是福利費嗎？
31、公司承擔的工傷費用能否稅前扣除？
32、企業為職工報銷的學歷教育費用是否可計入職工教育經費在企業所得稅稅前扣除？
33、公司為員工繳納的意外險、健康保險、公眾責任險能否稅前扣除？
34、企業租用個人車輛費用如何稅前扣除？
35、企業以股東個人名義購買的汽車，其折舊能否稅前列支？
36、企業向沒有關聯關系的個人借款發生的利息可以稅前列支嗎？
37、企業集團統一貸款，所屬企業申請使用，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票才能稅前扣除？
41、企業內團組織發生的活動經費能否在稅前扣除？
42、關聯公司往來入賬其他應收款，在匯算時要按占用資金計算應收利息做納稅調增嗎？
43、業務招待費都包括哪些內容？
44、年度沒有營業收入業務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、以現金形式發放的勞動保護費是否允許稅前扣除？
48、開辦費中的業務招待費如何處理？
49、什么樣的捐贈票據才是符合規定的捐贈票據？
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、經濟和同違約金能否稅前列支，需要發票嗎？
52、差旅費和會議費的稅前扣除需要提供哪些證明材料？
53、出差補助要發票嗎，要扣個稅嗎？
54、境外分支機構發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年所得稅前列支？
58、哪些研發項目的研發支出可以申請研發費加計扣除？
59、申報研發費加計扣除需提交哪些資料？
60、企業能夠進行加計扣除的研究開發費用的范圍包括哪些？
61、財政撥付項目專項資金發生的研發費可否加計提除？
62、殘疾人工資在企業所得稅前加計扣除時，必須符合什么條件？
模塊三：資產類項目疑難問題解析與政策解讀
63、如何理解計稅基礎概念？
64、花10元錢購買一工具，預計使用年限3年，要作為固定資產處理嗎？
65、評估入賬的固定資產折舊可以稅前列支嗎？   
66、集團內部調撥取得固定資產，可否以調撥單為入賬憑證計提折舊？
67、企業購入已提足折舊的固定資產，是否可以計提折舊？
68、企業購買的古董字畫可以計提折舊稅前列支嗎？
69、固定資產的凈殘值能不能確定為零？
70、企業無償借出的固定資產提取的折舊是否允許在稅前扣除？
71、補提以前年度應提未提折舊能否稅前列支？
72、公司購入使用過的固定資產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如何確定？
77、大修理期間的固定資產稅法上是否計提折舊？
78、哪些資產損失可以自行稅前列支？哪些損失需要稅務審批后列支？
79、未實際處置的實物資產計算的損失能否申報扣除？
80、企業股權投資損失是否還在股權投資所得和轉讓收益限額內扣除？
81、關聯企業之間發生的壞賬損失能否稅前扣除？   
四：稅收優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、小型微利企業人數和資產總額指標如何確定？
84、高新技術企業能否申請認定小型微利企業？
85、企業是高新和軟件企業雙重身份，減半優惠是按25%減半還是15%減半？
86、“公司＋農戶”經營模式能否享受農產品生產企業所得稅優惠？
87、小型微利企業除了20%稅收優惠外，還有沒有其他的優惠？
88、公司從被投資公司分回的利潤是否繳納企業所得稅？
89、免稅收入是否必須彌補以前年度虧損？
90、對下崗失業人員再就業有何稅收優惠？
91、企業購買的財務軟件能否進行加速攤銷？
92、哪些固定資產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、匯算申報后發現申報錯誤怎么辦？
94、核定征收企業利息收入需要并入企業收入繳納企業所得稅嗎？
95、核定征收企業取得的股息投資收益是否需要并入收入繳納企業所得稅？
96、核定征收企業處置資產的收入是否要記入應稅收入？
97、核定征收企業核定期間的虧損如何處理？
98、核定征收企業利潤超過訂稅的20%以后就要全額征收所得稅嗎？
99、國內企業所支付的境外審計費、律師費要預提企業所得稅嗎？
100、什么情況下向境外支付服務貿易款項需要提交稅務證明？
101、支付給境外公司的進出口貿易傭金是否應到稅務機關開具稅務證明？
102、稅務機關檢查調增的企業應納稅所得額能否彌補以前年度虧損？
103、分支機構以前年度經匯算清繳后存在的虧損，是否可以在總機構彌補？
104、季度利潤能否自動彌補以前年度虧損？
105、匯總納稅企業，分公司以前年度的虧損怎樣彌補？
106、分支機構的資產損失應向總機構、還是分支機構申請審批？   
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
稅務總局工作超過15年，在《稅務研究》、《涉外稅務》、《中國稅務》等核心期刊發表論文20余篇；專著有中國稅務出版社出版的《企業稅務管理研究》（2010年8月第一版）；參編《最新企業會計準則講解與實務操作指南》、《新會計大辭典》等
中國人民大學財政學專業稅收實務方向博士，澳大利亞新南威爾士大學金融學碩士。北京國家會計學院教授。研究員級高級會計師，中國注冊稅務師，中國注冊稅務師，中央財經大學兼職教授，中國注冊稅務師協會網校注冊稅務師后續教育課程主講教師。“愛信諾”輕松匯算所得稅匯算清繳軟件財稅政策負責人。