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最新税务稽查政策解读与企业风险防范和应对实务（无锡，7</SPAN>月17-18</SPAN>日） </SPAN></SPAN> 【培训日期】</SPAN>2009</SPAN>年7</SPAN>月17-18</SPAN>日</SPAN></SPAN> 【培训地点】</SPAN>无锡</SPAN></SPAN> 【备注说明】</SPAN>本培训班全年循环开课，如有需求，欢迎来电咨询！</SPAN></SPAN> 【培训对象】</SPAN>各企业董事长、总经理、财务总监、财务经理、税务经理、会计主管、财务主管、财务人员等</SPAN></SPAN> 【课程背景】</SPAN></SPAN> </SPAN>2009</SPAN>年，金融危机肆虐下的中国，税收任务全面吃紧。为了完成税收任务，为了保证中央和地方合计22</SPAN>万亿投资，“严稽查”势在必行，您准备好了么？</SPAN></SPAN> </SPAN>2009</SPAN>年，税收新政迭出，令人眼花缭乱，新《增值税条例》、新《营业税条例》、新《企业所得税法》，深刻影响企业纳税支出，如何合理运用政策，减少税收支出？</SPAN></SPAN> </SPAN></SPAN>如果您是公司负责人、如果您是财务负责人；无论您是否愿意，无论您现在是否遇到，一定会有机会遇到税务稽查！鼎志咨询的本课程，一改稽查培训就是政策串讲的传统模式，让“税收政策” 密切结合“稽查手段与流程”、全面介绍税务稽查的前世今生、来龙去脉，深度解读，手传心授，一课在手，让您知己知彼，百查无忧。</SPAN></SPAN> </SPAN> 【课程目标】</SPAN></SPAN> </SPAN></SPAN>■面对“精心策划型”偷税，税务稽查运用5</SPAN>种判断方法如何洞察疑点？面对疑点，税务稽查运用12</SPAN>种手段如何进行个案突破？您了解么</SPAN></SPAN> </SPAN></SPAN>■面对“政策不清型”偷税，税务稽查如何对待政策的模糊点，经常检查的增值税、所得税、营业税要点在那里，您知道么</SPAN></SPAN> </SPAN></SPAN>■面对正在被稽查检查的困境，如何合理应对？查前作何准备，查中如何应对，查后如何 “危机公关”，绝处逢生、柳暗花明，您洞悉么</SPAN></SPAN> </SPAN> 【课程大纲】</SPAN></SPAN> </SPAN> 一、2009</SPAN>年税务稽查形势</SPAN></SPAN> 二、国家税务总局2009</SPAN>年稽查要点</SPAN></SPAN> </SPAN>1</SPAN>）2009</SPAN>年税务稽查工作的重点</SPAN></SPAN> </SPAN>2</SPAN>）稽查重点行业</SPAN></SPAN> </SPAN></SPAN>■大型连锁超市及电视购物企业</SPAN></SPAN> </SPAN></SPAN>■建筑安装业</SPAN></SPAN> </SPAN></SPAN>■大型企业集团</SPAN></SPAN> </SPAN></SPAN>■办理出口货物退（免）税业务（包括“免、抵、退”税业务）的重点企业 </SPAN></SPAN> </SPAN></SPAN>■营利性医疗及教育培训机构</SPAN></SPAN> </SPAN></SPAN>■中介服务业</SPAN></SPAN> </SPAN></SPAN>■品牌经销及分销商 </SPAN></SPAN> </SPAN></SPAN>■拍卖企业</SPAN></SPAN> </SPAN></SPAN>■非居民企业</SPAN></SPAN> </SPAN></SPAN>■三年以上未实施稽查的重点税源企业</SPAN></SPAN> </SPAN> 三、税务稽查要点及常见风险</SPAN></SPAN> </SPAN>1</SPAN>）企业所得税稽查要点和常见风险及应对</SPAN></SPAN> </SPAN></SPAN>■收入项目稽查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■成本费用项目稽查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■纳税调整项目稽查</SPAN></SPAN> </SPAN></SPAN> </SPAN>2</SPAN>）增值税稽查要点和常见风险及应对</SPAN></SPAN> </SPAN></SPAN>■销项税额稽查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■进项税额稽查</SPAN></SPAN> </SPAN></SPAN>■增值税出口退税稽查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■固定资产购进、出售稽查</SPAN></SPAN> </SPAN> </SPAN>3</SPAN>）其他税种稽查要点和常见风险及应对</SPAN></SPAN> </SPAN></SPAN>■消费税稽查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■营业税稽查</SPAN></SPAN> </SPAN></SPAN>■土地增值税稽查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■特殊业务稽查</SPAN></SPAN> </SPAN> 四、企业在税务稽查中的权利维护和自保措施</SPAN></SPAN> </SPAN>1</SPAN>）企业的权利和义务 </SPAN></SPAN></SPAN> </SPAN>2</SPAN>）沟通协调好税企关系</SPAN></SPAN> </SPAN>3</SPAN>）加强业务学习，掌握新税法的有关规定，正确进行财税处理。</SPAN></SPAN> </SPAN>4</SPAN>）针对本企业的生产经营特点及账务处理情况，认真进行自查自纠，将评估和稽查的风险控制在自查阶段。</SPAN></SPAN> </SPAN></SPAN>■货币资金中的自查点 </SPAN></SPAN></SPAN> </SPAN></SPAN>■合理的资产结构比例</SPAN></SPAN> </SPAN></SPAN>■“固定资产”账户中所涉及的增值税、营业税、企业所得税、房产税的自查点</SPAN></SPAN> </SPAN></SPAN>■“应收账款”、“预收账款”、“应付账款”、“其他应付款”等往来账户的自查点</SPAN></SPAN> </SPAN></SPAN>■长期和短期借款中利息支出的自查</SPAN></SPAN> </SPAN></SPAN>■“应付职工薪酬”中会计与税务政策的异同的自查</SPAN></SPAN> </SPAN></SPAN>■“收入”与“利得”对税收的影响</SPAN></SPAN> </SPAN></SPAN>■收入所涉及的增值税、消费税、营业税的范围</SPAN></SPAN> </SPAN></SPAN>■“视同销售”“价外费用”的自查 </SPAN></SPAN></SPAN> </SPAN></SPAN>■“收入”和“成本”的配比的自查</SPAN></SPAN> </SPAN> 五、税务稽查的方法及执法权力</SPAN></SPAN> </SPAN>1</SPAN>）税务稽查的四个环节</SPAN></SPAN> |