Top 100 Tax Affairs and Authoritative Answers from ChinaGovernment Officials》
《企业财税人员必须掌握的100个涉税问题》
2天课程，100个税务疑难点！税务局领导帮您全面梳理一清二楚

【内训需求】您也可请这位老师去您公司讲授完全针对您公司目前情况的内部培训。另外，我们还有200多个课题的在中国地区最顶尖讲师，如您有内训需求，请随时联系我们
我们提供【标准内训】、【定制型-内训】、【解决具体问题-内训】、【咨询式&负责落地-内训】等不同深度的内训服务供您选择
主办方：中仕企业学院  www.chinacpd.com培训不满意可茶歇时离席，我们全额退款

[Training Background 课程背景]

1. 本次培训的主讲讲师来自于在税务局工作超过15年的高层领导，讲师将会在培训过程中，将其多年工作经验中总结的企业最焦灼、最困惑的100多个问题与所有听众分享探讨，给出来自权威人士的解答。2天课程，100个税务疑难点！税务局领导帮您全面梳理

2. 这次《财税人员必须掌握的100个涉税问题》培训，不同于市面上其他泛泛而谈的培训，不空谈税务条文。而是通过讲师十多年的税务局工作经验，把知识点细化到100个问题中，让您听完之后一清二楚，回了公司立即学以致用。

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 谁应参加]

企业财税人员，税务总监，财务总监，税务经理，办税人员。
CFO, Tax Director, Tax Manager, Finance Manager

[Training Content 培训内容]

引言：
案例.【某金融街控股公司简单错误造成巨额损失，财务总监被辞的背后原因分析】
（1）拥有税务经理把关为什么会犯这么低级的错误？
（2）税务总局与财政部每年都下发1000个文件怎么处理？财务总监分身乏术又怎么监控？
（3）公司管理者怎么监控企业纳税情况及是否存在涉税风险？
案例.【巨额违约金支付的风险到底由谁来承担？】
（1）合同法下的违约金双倍返还的背后到底隐藏着什么样的交易？
（2）这种做法是税收规划吗？避税合理吗？
（3）这种风险到底是总经理承担，或总监来承担？还是另有其人？深度解析刑罚修正案七、八。
（4）企业购入奇花异草、奇石、古懂特别是假古懂的涉税风险点在哪里？怎样管控？
案例.【财务总监首要的服务对象就是老板，然而给老板个人所得税筹划失误了怎么办？】
对于这种风险应如何规避？
发生了这样的问题怎样处理？
案例：认缴资本制度的税收政策调整？
新的社会组织登记制度改革给企业税收筹划留下了怎样的空间？   
第一节、企业税务风险管控与2014年最新政策解析   
模块一，企业税务风险与风险管控
一、企业税务风险的内容及形式
1企业涉税风险的内涵            
2企业涉税风险的具体表现形式
二、企业涉税风险产生的原因探析
1企业涉税风险的内在根源        
2企业涉税风险的外部诱因
案例.【坚决不缴税案】给我们的启示？
案例.【两次行政处罚案】对刑法刑事处理的理解？
三、企业税务风险的相关测定
1税收检查率与企业罚款率的关系  
2税收检查率与企业套利空间的分析
3企业内部税务风险控制指标体系建立
四、企业税务风险的规避与控制
1企业税务风险的规避              
2企业税务风险的控制
案例.【一个会计人员的两套账掌控的涉税风险分析】
案例.买一赠一的内控安排与涉税风险分析
案例.房开企业取得发票与内控机制的涉税风险分析
结论：涉税风险要用制度进行控制
1.建立控制体系
2.建立适当的内控机制
3.建立有效的内控机制？

模块二、企业税收规划与制度创新
一、企业税收规划的内涵：
案例.【最简单的税收规划方案介绍】给我们的启示？
1.很简单，但跟我财务人员有关系吗？
2.既然没有关系，一旦失败发生危险又何苦？
二、企业税收规划的方式
1.自我管理
案例.【为老板儿子留学进行的税收规划】
2．聘请税务顾问
案例.如何规避刑罚风险？   
三、企业税收规划的制度缺陷
1缺乏激励机制  
2缺乏考核基础
案例.【某国有银行财务总监拒绝退回多缴税款】
四、企业税收规划的制度创新
1．设立机构、明确职能、定岗定员     
2．建立全面预算的考核机制
3．与外部专家结合进行税收规划       
4.建立信息搜集与使用监控体系
5．加强激励机制建设。              
案例.某企业集团的考核制度。

模块三、2014年最新政策解读   
第二节、“营改增”政策衔接、争议问题与处理技巧   
1.营业税改征增值税对一般纳税人的利好（包括降低成本、增加抵扣）
2.8月1日后的最重要的变化
3.租赁会计准则变化与融资租赁营业税改征增值税的税务处理
4.一些特殊问题的处理
5.甲方供料的营业税改征增值税的发票及会计处理   
第三节、企业涉税争议问题及处理技巧   
模块一：收入类项目疑难问题解析
1、开了发票的收入是否就一定属于企业所得税的应税收入；
2、不征税收入是否真的不征税？
3、什么是财政性资金？财政性补贴要交税吗？
4、财政性资金如何会计处理？如何填报申报表？
5、哪些情况属于视同销售？如何进行调整？
6、商业上的买一赠一如何开票、会计处理才可以不作为视同销售？
7、企业无偿接受的股权、机器设备需不需要交税？
8、政策性搬迁收入如何处理？
9、融资性售后回购业务是否确认应税收入？
10、一次性收取多年的租金，应如何确认应税收入？
11、金额较大的非经营所得能否平均按5年计入应纳税所得额？
12、借给关联企业现金,是否要算利息收入？抽逃资金有怎样的税务风险？
13、企业转让股权所得是否交纳企业所得税？
14、查补收入能否弥补亏损？
15、未开红字发票的销售折让能否在税前扣除？
16、股息、红利等权益性投资收益？
17、取得的境外股息、特许权使用费所得税如何处理？
模块二：成本费用扣除类项目疑难问题解析与政策解读
18、如何正确理解、把握成本费用扣除的整体要求
19、成本费用税前列与发票的关系
20、哪些发票为不合规发票，特殊情况无法取得发票如何处理？抬头名称为公司简称的发票能否作为税前列支凭证？企业自办食堂购买蔬菜没有发票，该如何处理？企业共用水电无法取得发票，如何处理？企业向非金融企业借款发生的利息支出以什么票据作为扣除凭据？善意取得的假发票能否在所得税税前扣除？国外票据能否税前列支？购买固定资产的发票丢失，该如何处理？公司发生的个人劳务费需要取得发票才能税前列支吗？暂估入库原材料需要调整应纳税所得额吗？
21、成本项目税前列支的税法概念，成本项目真的不需要进行纳税调整吗？
22、工资税前列支对“合理性”和“实际发生”的理解？   
23、支付给职工的一次性补偿款能否在税前扣除？
24、企业所得税“工资”与个人所得税“工资”概念的差异
25、体现在存货中的未实际发放工资是否也需要调整？
26、哪些费用可以作为福利费项目列支？
27、员工报销的通讯费应如何处理？
28、职工福利费列支是否也需要发票？
29、取暖费补贴在汇算清缴时是否需要进行纳税调整？
30、没有职工食堂，发放的伙食费是福利费吗？
31、公司承担的工伤费用能否税前扣除？
32、企业为职工报销的学历教育费用是否可计入职工教育经费在企业所得税税前扣除？
33、公司为员工缴纳的意外险、健康保险、公众责任险能否税前扣除？
34、企业租用个人车辆费用如何税前扣除？
35、企业以股东个人名义购买的汽车，其折旧能否税前列支？
36、企业向没有关联关系的个人借款发生的利息可以税前列支吗？
37、企业集团统一贷款，所属企业申请使用，该贷款利息能否税前扣除？
39、公司以法人的个人名义在银行房屋抵押贷款，所支付的利息是否可以在税前扣除？
40、支付佣金是否必须取得发票才能税前扣除？
41、企业内团组织发生的活动经费能否在税前扣除？
42、关联公司往来入账其他应收款，在汇算时要按占用资金计算应收利息做纳税调增吗？
43、业务招待费都包括哪些内容？
44、年度没有营业收入业务招待费可否税前扣除？
45、没有付完全款的广告费是否可以扣除？
46、怎样理解合理的劳动保护支出允许从税前扣除？
47、以现金形式发放的劳动保护费是否允许税前扣除？
48、开办费中的业务招待费如何处理？
49、什么样的捐赠票据才是符合规定的捐赠票据？
50、符合税前扣除资格的公益性团体名单每年不一样的吗？
51、经济和同违约金能否税前列支，需要发票吗？
52、差旅费和会议费的税前扣除需要提供哪些证明材料？
53、出差补助要发票吗，要扣个税吗？
54、境外分支机构发生的成本费用可否税前扣除？
55、一次性支付跨年度支付的房租,可以一次性税前扣除吗?
56、公司临时向社会雇工的工资报酬如何处理？
57、按合同计提的房租是否可以在当年所得税前列支？
58、哪些研发项目的研发支出可以申请研发费加计扣除？
59、申报研发费加计扣除需提交哪些资料？
60、企业能够进行加计扣除的研究开发费用的范围包括哪些？
61、财政拨付项目专项资金发生的研发费可否加计提除？
62、残疾人工资在企业所得税前加计扣除时，必须符合什么条件？
模块三：资产类项目疑难问题解析与政策解读
63、如何理解计税基础概念？
64、花10元钱购买一工具，预计使用年限3年，要作为固定资产处理吗？
65、评估入账的固定资产折旧可以税前列支吗？   
66、集团内部调拨取得固定资产，可否以调拨单为入账凭证计提折旧？
67、企业购入已提足折旧的固定资产，是否可以计提折旧？
68、企业购买的古董字画可以计提折旧税前列支吗？
69、固定资产的净残值能不能确定为零？
70、企业无偿借出的固定资产提取的折旧是否允许在税前扣除？
71、补提以前年度应提未提折旧能否税前列支？
72、公司购入使用过的固定资产如何确定其折旧年限？
73、公司购买的活动板房、简易房怎样计提折旧？
74、土地是否要记入房屋建筑物原值？
75、提前解约租赁房屋的尚未摊销完毕的装修费如何让处理？
76、装修费用的摊销年限应如何确定？
77、大修理期间的固定资产税法上是否计提折旧？
78、哪些资产损失可以自行税前列支？哪些损失需要税务审批后列支？
79、未实际处置的实物资产计算的损失能否申报扣除？
80、企业股权投资损失是否还在股权投资所得和转让收益限额内扣除？
81、关联企业之间发生的坏账损失能否税前扣除？   
四：税收优惠类项目疑难问题解析与政策解读   
82、高新取证年度前几个月所得适用15%税率，还是25%税率？
83、小型微利企业人数和资产总额指标如何确定？
84、高新技术企业能否申请认定小型微利企业？
85、企业是高新和软件企业双重身份，减半优惠是按25%减半还是15%减半？
86、“公司＋农户”经营模式能否享受农产品生产企业所得税优惠？
87、小型微利企业除了20%税收优惠外，还有没有其他的优惠？
88、公司从被投资公司分回的利润是否缴纳企业所得税？
89、免税收入是否必须弥补以前年度亏损？
90、对下岗失业人员再就业有何税收优惠？
91、企业购买的财务软件能否进行加速摊销？
92、哪些固定资产可以采取缩短折旧年限或采取加速折旧的方法？   
五：征收管理类项目疑难问题解析与政策解读   
93、汇算申报后发现申报错误怎么办？
94、核定征收企业利息收入需要并入企业收入缴纳企业所得税吗？
95、核定征收企业取得的股息投资收益是否需要并入收入缴纳企业所得税？
96、核定征收企业处置资产的收入是否要记入应税收入？
97、核定征收企业核定期间的亏损如何处理？
98、核定征收企业利润超过订税的20%以后就要全额征收所得税吗？
99、国内企业所支付的境外审计费、律师费要预提企业所得税吗？
100、什么情况下向境外支付服务贸易款项需要提交税务证明？
101、支付给境外公司的进出口贸易佣金是否应到税务机关开具税务证明？
102、税务机关检查调增的企业应纳税所得额能否弥补以前年度亏损？
103、分支机构以前年度经汇算清缴后存在的亏损，是否可以在总机构弥补？
104、季度利润能否自动弥补以前年度亏损？
105、汇总纳税企业，分公司以前年度的亏损怎样弥补？
106、分支机构的资产损失应向总机构、还是分支机构申请审批？   
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 讲师介绍]

朱老师
税务总局工作超过15年，在《税务研究》、《涉外税务》、《中国税务》等核心期刊发表论文20余篇；专著有中国税务出版社出版的《企业税务管理研究》（2010年8月第一版）；参编《最新企业会计准则讲解与实务操作指南》、《新会计大辞典》等
中国人民大学财政学专业税收实务方向博士，澳大利亚新南威尔士大学金融学硕士。北京国家会计学院教授。研究员级高级会计师，中国注册税务师，中国注册税务师，中央财经大学兼职教授，中国注册税务师协会网校注册税务师后续教育课程主讲教师。“爱信诺”轻松汇算所得税汇算清缴软件财税政策负责人。