中华税二王侨合并讲义 (1).pdfVIP

目录

第0101讲概述·························································································································································1

第0102讲纳税义务人、征税对象与税率·····················································································································2

第0103讲相关收入实现的确认····································································································································6

第0104讲转让财产收入、投资收益、利息收入和特许权使用费收入··········································································9

第0105讲产品分成收入、相关收入、处置资产收入·································································································11

第0106讲不征税收入和免税收入······························································································································13

第0107讲其他收入情形企业所得税的处理················································································································16

第0108讲扣除原则和范围·········································································································································19

第0109讲工资、薪金支出、三项经费、保险费的扣除······························································································21

第0110讲利息费用、借款费用、汇兑损益的扣除·····································································································22

第0111讲业务招待费、广告费和业务宣传费扣除规定······························································································24

第0112讲租赁费、公益性捐赠支出扣除规定············································································································26

第0113讲其他扣除项目及相关规定··························································································································28

第0114讲税前扣除凭证的相关规定·················································································································