稅收籌劃理論與實踐

內(nèi)容概要

　　《稅收籌劃理論與實踐：稅收籌劃理論與實務國際研討會論文集》是一本稅收籌劃理論與實務國際研討會論方集，包括四部分：第一部分，稅收籌劃理論研究，第二部分，稅收籌劃實務研究，第三部分，稅制改革研究，第四部分，稅收籌劃教學研究等。

書籍目錄

第一部分 稅收籌劃理論研究Using omputer Assisted Veriiication in the Detection of Tax：Evasion對中國反避稅監(jiān)管的幾點思考：國際反避稅實踐經(jīng)驗的借鑒稅收籌劃的若干重要問題探析避稅與反避稅的三維視角發(fā)揮行業(yè)協(xié)會作用，推進稅收籌劃業(yè)務發(fā)展基于法律視角下的企業(yè)稅收籌劃風險及其防范措施研究稅收籌劃與避稅：有相近之處更有性質(zhì)上的區(qū)別影響納稅籌劃設計主體的因素分析稅收籌劃風險：成因、類型與防范國際稅收籌劃的緣起、方式及啟示企業(yè)轉(zhuǎn)讓定價風險控制淺析淺析企業(yè)納稅籌劃風險及其管理試論政府稅收籌劃跨國企業(yè)轉(zhuǎn)讓定價稅制的國際比較及啟示推進我國預約定價安排制度的思考轉(zhuǎn)讓定價中關(guān)稅與所得稅的協(xié)調(diào)初探轉(zhuǎn)讓定價風險的控制與防范論稅務籌劃行為的影響上市公司薪酬激勵與經(jīng)理人稅收籌劃努力微觀主體行為與宏觀調(diào)控需要第二部分 稅收籌劃實務研究lnitlal Ettects o±V alue Added Tax Introduction and l~lanning in the Republic of Sel"bia我國“走出去”企業(yè)稅收籌劃研究企業(yè)合并、分立的稅收籌劃探析我國資產(chǎn)重組稅收籌劃方法探析兩種可行的企業(yè)所得稅籌劃方法及其運用企業(yè)重組業(yè)務的稅收籌劃企業(yè)并購中的稅收籌劃分析企業(yè)合并中的所得稅籌劃變化與案例解析非居民企業(yè)所得稅稅收籌劃研究新企業(yè)所得稅稅收籌劃空間探索高校教師個人所得稅籌劃研究新增值稅．．、營業(yè)稅法下的混合銷售和兼營行為的納稅籌劃保險儲金業(yè)務營業(yè)稅籌劃當前中小企業(yè)納稅籌劃若干問題探析房地產(chǎn)開發(fā)企業(yè)稅收籌劃的案例分析酒類企業(yè)的稅收籌劃第三部分 稅制改革研究Small Business Taxation ln AustraliaA Critical Review 0n Imposing the VAT in the Republic of SerbiaEnvironment Protection and Taxation In Optimization Procedures受控外國公司所得稅課稅制度比較與借鑒我國個人所得稅重點稅源結(jié)構(gòu)、問題與對策中國可稅GDP與稅收收入的實證分析我國結(jié)構(gòu)性稅制改革的歷程、效應及其深化對策OECD國家稅制改革與經(jīng)濟增長關(guān)系研究中國財稅文化的呼喚第四部分　稅收籌劃教學研究稅務專業(yè)實驗教學體系探索研究中國稅收籌劃的產(chǎn)生與發(fā)展關(guān)于國內(nèi)稅收籌劃課程建設的思考《稅收籌劃》課程的案例教學問題研究

章節(jié)摘錄

　　ware. Further information can be obtained from Many audit procedures must be performed manually. For example， where source documents must be examined， this is a manual procedure. Such procedures are usually limited to the examination of a sample of transactions. Where procedures can be performed electronically， however， they can be applied to all records. It is also common to use CAV software on procedures that would be impossible to perform manually. For example， comparing accounting records with bank statements， to detect duplicate records or omissions is usually not feasible if done manually because of the large volumes involved.　　To demonstrate the capabilities of CAV software， we will use the audit of a busy restaurant as an illustration.　　Toscani is a large Italian restaurant. IT systems are used for the kitchen and for the accounting records. Each table in the restaurant is numbered for identification and track ing of orders. Orders for meals and drinks are taken by waiting staff using a personal digital assistant （PDA） device that communicates directly over the wireless network with the kitchen IT system. Chefs use the kitchen system to schedule food preparation for each table. The cashier refers to the　kitchen　system　when　billing　customers. Approximately 75% of sales are paid for using credit cards； the remaining 25% is paid for in cash. Accounting clerks take the records of sales from the kitchen system and enter the transactions in the separate accounting system. Cash is periodically banked.　　When planning the tax audit of a restaurant like Toscani， auditors focus on specific risks associated with audit objectives. For example， common approaches to evade tax include understating restaurant sales by not recording all kitchen sales in the accounting system， and overstating purchases of meat， vegetables， etc. Sales paid for by credit card are easily traced by the tax auditor to bank records， but cash sales can be untraceable if they are not recorded in the accounting system. Purchases of ingredients for cooking meals can be overstated by entering overstated amounts， entering duplicate transac-　　tions or by purchasing excess meat and vegetables for the kitchen， but taking these for consumption at home.　　CAV software can be used to perform many different types of tests and other functions when the auditees data is in electronic form.

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