管理者的税务知识必备

* 总经理、副总经理、董事会、监事会成员
* 采购、生产、销售、物流等非财务部门经理、主管
* 非涉税岗位财务人员

从中国未来经济发展方向看，经历了税收体制大幅变革的当今中国经济，正在或将会迎来更大范围税收法律和税收体制的完善。
企业非专业经理人在工作中会常接触到各种税。在经历了诸如企业所得税、营改增的试点后，非专业经理会越发感到业务运营中存在的税务困惑。明确适用的税务知识已经成为他们知识体系的必要补充。
课程结束后，学员将轻松地理解税收规定，了解企业的税务成本和涉税风险，从而助力提升企业的经营管理水平。

1.中国税制改革热点问题
* 增值税范围扩展
* 企业所得税两税合一
* 其他小税种法规变革
* 从税法变革看税制改革者的改革思路和税收改革趋势和前景

2.企业两大主要税负
* 什么是流转税，如何区分增值税和营业税
* 营业税改增值税对企业有什么影响
* 流转税会影响企业的利润吗
* 什么是企业所得税，企业所得税应该如何计算
* 为什么财务报表和税务申报表的利润会有差异，差异产生的原因是什么
* 什么是企业财产行为税，企业主要涉及的财产行为税是什么
* 什么是个人所得税，个人所得税是企业的税负吗

3.企业的日常经营活动中会产生哪些税务问题
* 货物采购中会涉及哪些税收
* 销售货物会涉及哪些税
* 为什么没有销售也要交税
* 销售退回、折让和折扣的纳税问题
* 发票遗失该如何处理
* 员工福利如何交税
* 居民企业和非居民企业界定的涉税风险
* 向境外付款为什么会有税的问题
* 外籍人员会涉及中国个人所得税问题吗
* 经济合同的签订、执行中应注意哪些税务问题

4.怎么做税务筹划
* 什么是税务筹划
* 为什么说税务筹划是一门艺术
* 税务筹划的技巧和手段有哪些
* 税务筹划需要哪些人员和部门参与

5.如何与税务机关打交道
* 税务局内部的组织架构是怎样的
* 为什么要分国税和地税
* 税务局如何确定检查的目标
* 如何应对税务的日常检查和专项检查
* 如何控制企业的涉税风险

6.我国税收制度改革的最新动向


1. The hot issues of Chinese tax reform
* VAT taxable scope extension
* Combination of china enterprise Income tax law and foreign investment enterprises and foreign enterprise income tax law
* Regulatory reform of other taxes
* Tax reformer’s views and future tax reform trend and prospect

2. Two important taxes for enterprises
* What is turnover tax? difference between VAT and business tax
* Influence of changing business tax to VAT on enterprise’s operation
* Can turnover tax charges have impact on enterprise’s profit
* What is Enterprise Income tax? How to calculate the Enterprise Income tax
* Why is there difference between accounting profit and taxable profit
* What is property and act taxes? Which kinds of property and act taxes do enterprises charge
* What is the Individual Income Tax? Does it belong to the income tax scope

3. Problems related to taxes in the business activities
* What taxes will be involved in the procurement process
* What taxes will be involved in the sales process
* Why need to pay tax without any sales
* Tax concerns on sales returns, allowances or discounts
* How to do with the loss of invoice
* How to pay the tax for the employees’ welfares
* Taxable risk on how to distinguish inhabited enterprises and uninhabited enterprises
* Why do the oversea payments charge certain taxes
* Do the foreigners have the Chinese Individual Income tax obligations
* What tax issues would the enterprises pay attention to during signing and executing the contracts

4. How to do tax planning
* What is tax planning
* Why it is called the art of tax planning
* What are the techniques and skills in tax planning process
* Which departments and what staffs should participate in tax planning process

5. How to maintain a good relationship with tax bureaus
* What is the internal organizational structure of tax bureau
* Why do we have two separate tax bureaus, national tax bureau and local ones
* How do the tax bureaus set up the tax inspection objectives
* How shall we cope with the tax examination and tax inspection
* How do enterprises control taxable risks

6. New trend of China’s tax system reform