【文章內(nèi)容簡(jiǎn)介】 ....................................................................................91 應(yīng)納稅所得額的計(jì)算 ....................................................................................................................................92第 13 章 稅額計(jì)算和納稅申報(bào) ..............................................................................................................................99 稅額的計(jì)算 ....................................................................................................................................................99 稅務(wù)登記及納稅登記 ..................................................................................................................................100 納稅申報(bào) ......................................................................................................................................................101 稅款繳納 ......................................................................................................................................................102 法律責(zé)任 ......................................................................................................................................................102 申請(qǐng)行政復(fù)議的程序 ..................................................................................................................................103第 14 章 特殊事項(xiàng)稅務(wù)處理 ................................................................................................................................103 外國(guó)企業(yè)在華機(jī)構(gòu)揚(yáng)所中外籍個(gè)人納稅義務(wù)的確定 ..............................................................................103 董事、高層管理人員納稅義務(wù)的確定 ......................................................................................................106 演員、運(yùn)動(dòng)員納稅義務(wù)的確定 ..................................................................................................................107第 15 章 增值稅 ....................................................................................................................................................108 條例與規(guī)定 ..................................................................................................................................................108 征稅范圍與納稅義務(wù)人 ..............................................................................................................................109 稅目稅率 ......................................................................................................................................................115 應(yīng)納稅額的計(jì)算 ..........................................................................................................................................118 減稅免稅 ......................................................................................................................................................125 納稅義務(wù)發(fā)生時(shí)間 ......................................................................................................................................126 納稅地點(diǎn) ......................................................................................................................................................127 納稅期限 ......................................................................................................................................................127 出口退稅 ......................................................................................................................................................127 征收管理 ....................................................................................................................................................131第 16 章 消費(fèi)稅 ....................................................................................................................................................133 條例與規(guī)定 ..................................................................................................................................................133 稅收（稅額） ..............................................................................................................................................133 納稅環(huán)節(jié) ......................................................................................................................................................134 應(yīng)納稅額的計(jì)算 ..........................................................................................................................................134 稅務(wù)發(fā)生時(shí)間 ..............................................................................................................................................137 納稅地點(diǎn) ......................................................................................................................................................137 納稅期限 ......................................................................................................................................................137 報(bào)繳稅款 ......................................................................................................................................................137第 17 章 營(yíng)業(yè)稅 ....................................................................................................................................................138 條例與規(guī)定 ..................................................................................................................................................138 征稅范圍與納稅義務(wù)人 ..............................................................................................................................138 稅目稅率 ......................................................................................................................................................140 應(yīng)納稅額計(jì)算 ..............................................................................................................................................145 減免稅 ..........................................................................................................................................................146 納稅義務(wù)發(fā)生時(shí)間 ...................................................