企业财税合规实战入门

目录

上篇

财务合规篇

第一章 会计资料合规管理 ··································································2

第一节 会计资料管理的常见不合规问题 ····································2

一、会计资料管理的常见不合规问题 ··································2

二、原因分析 ································································3

第二节 会计凭证合规管理 ······················································3

一、原始凭证合规管理 ····················································3

二、发票合规管理 ··························································5

三、记账凭证合规管理 ·················································· 10

第三节 会计账簿合规管理 ···················································· 14

一、会计账簿的分类 ····················································· 14

二、会计账簿的启用及记账规则 ······································ 17

三、会计账簿的对账、更正及结账 ··································· 18

第四节 财务报告合规管理 ···················································· 20

一、财务报告编制的合规准备 ········································· 20

二、资产负债表编制的合规事项 ······································ 22

三、股东权益变动表编制的合规事项 ································ 24

四、利润表编制的合规事项 ············································ 25

五、现金流量表编制的合规事项 ······································ 26

六、会计报表附注编制的合规事项 ··································· 27

第五节 会计档案合规管理 ···················································· 28

一、会计档案基础资料的合规管理 ··································· 28

目 录

企业财税合规实战入门

二、会计档案保管、借阅、销毁的合规 ····························· 30

第六节 会计资料合规检查的要点 ··········································· 34

一、原始凭证合规检查的要点 ········································· 34

二、记账凭证合规检查的要点 ········································· 34

三、会计账簿合规检查的要点 ········································· 35

四、会计报表合规检查的要点 ········································· 36

五、会计档案合规检查的要点 ········································· 37

第二章 会计科目合规管理 ································································ 38

第一节 会计科目的常见不合规问题 ········································ 38

一、会计科目存在的问题 ··············································· 38

二、原因分析 ······························································ 39

第二节 资产类会计科目合规管理 ··········································· 39

一、货币资金类会计科目的合规管理 ································ 40

二、单位往来类会计科目的合规管理 ································ 43

三、存货类会计科目的合规管理 ······································ 47

四、长期资产类会计科目的合规管理 ································ 51

五、其他资产类会计科目的合规管理 ································ 58

第三节 负债类会计科目合规管理 ··········································· 60

一、单位往来类会计科目的合规管理 ································ 61

二、特殊负债类会计科目的合规管理 ································ 63

第四节 所有者权益类会计科目合规管理 ·································· 69

一、资本类会计科目的合规管理 ······································ 69

二、留存收益类会计科目的合规管理 ································ 74

第五节 损益类会计科目合规管理 ··········································· 78

一、收入类会计科目的合规管理 ······································ 78

二、支出类会计科目的合规管理 ······································ 82

第六节 其他会计科目合规管理 ·············································· 83

一、生产成本类会计科目的合规管理 ································ 84

二、其他成本类会计科目的合规管理 ································ 85

II

目 录

第三章 财务运作行为合规管理 ·························································· 87

第一节 财务运作的常见不合规问题 ········································ 87

一、财务运作不合规行为 ··············································· 87

二、原因分析 ······························································ 89

第二节 财务运作内部牵制要求 ·············································· 89

一、财务运作内部牵制的原则 ········································· 90

二、内部牵制的具体控制规范 ········································· 90

第三节 资金项目合规管理 ···················································· 92

一、现金的合规管理 ····················································· 92

二、银行存款的合规管理 ··············································· 93

三、票据及印章的合规管理 ············································ 94

四、国有企业“小金库”的合规管理 ································ 95

第四节 资产项目合规管理 ···················································· 98

一、计提坏账准备的合规事项 ········································· 98

二、存货管理行为的合规事项 ········································· 99

三、长期股权投资管理行为的合规事项 ····························102

四、固定资产管理行为的合规事项 ··································106

五、无形资产管理行为的合规事项 ··································109

第五节 负债项目合规管理 ··················································· 111

一、无法支付或无须支付的应付账款处理方式 ···················111

二、职工薪酬管理的合规事项 ········································112

第六节 资本项目合规管理 ··················································· 113

一、企业合并成本确认 ·················································114

二、关联方披露的合规事项 ···········································116

三、出资管理的合规事项 ··············································117

四、资本变动管理的合规事项 ········································120

第七节 损益确认行为合规管理 ·············································122

一、履约义务收入确认的合规事项 ··································122

二、费用支出确认的合规事项 ········································126

三、费用报销行为的合规管理 ········································129

III

企业财税合规实战入门

第八节 财务运作行为的合规检查要点 ····································141

内部牵制的合规检查要点 ··············································141

第四章 财务人员合规管理 ·······························································151

第一节 财务人员管理的不合规问题 ·······································151

一、财务人员管理的常见不合规行为 ·······························151

二、原因分析 ·····························································152

第二节 财务人员选拔的合规管理 ··········································153

一、财务机构设置和财务人员配备合规事项 ······················153

二、总会计师选拔合规事项 ···········································156

三、财务岗位设置的合规事项 ········································158

第三节 财务人员任免的合规管理 ··········································160

一、财务人员任职的禁止事项 ········································160

二、财务人员任免的合规操作 ········································161

第四节 财务人员交流的合规管理 ··········································163

一、财务人员工作交接的合规事项 ··································163

二、财务人员工作交接特殊事项 ·····································166

第五节 财务人员继续教育的合规管理 ····································167

一、日常继续教育 ·······················································167

二、会计专业技术资格 ·················································169

三、财务人员职业道德建设 ···········································171

第六节 财务人员管理合规的检查要点 ····································172

一、财务机构管理的合规检查要点 ··································172

二、财务人员管理的合规检查要点 ··································172

三、财务工作交接管理的合规检查要点 ····························173

第五章 财务违规行为的法律责任······················································174

第一节 财务人员的法律风险及根源 ·······································174

一、财务工作人员的法律风险 ········································174

二、根源分析 ·····························································174

第二节 违反行政管理规范的行政法律责任 ······························175

一、行政处罚的种类 ····················································176

IV

目 录

二、《会计法》规定的法律责任 ·······································177

三、《企业财务会计报告条例》规定的法律责任 ··················180

四、《总会计师条例》规定的法律责任 ······························182

五、《企业财务通则》规定的法律责任 ······························183

第三节 违反刑事法律的法律责任 ··········································184

一、常见财务人员职业特征的犯罪 ··································185

二、国有企业财务人员常见刑事犯罪 ·······························194

第四节 违反民商事法律的民事赔偿责任 ·································201

一、财务人员的赔偿责任 ··············································201

二、用人单位的责任和追偿权 ········································201

第五节 国有企业财务人员的纪律责任 ····································202

一、国有企业监察对象范围的认定 ··································202

二、《中国共产党纪律处分条例》规定的责任 ·····················203

三、《国有企业领导人员廉洁从业若干规定》规定的责任 ······206

四、《公职人员政务处分法》规定的责任 ···························207

下篇

税务合规篇

第六章 企业设立过程中的税务合规···················································212

第一节 注册地选择的税务合规 ·············································212

一、在实际经营地注册的合规选择 ··································212

二、区域性税收优惠地的合规选择 ··································214

三、在各类园区注册的合规选择 ·····································224

第二节 企业注册类型的合规选择 ··········································226

一、选择个人独资企业的税务考量 ··································226

二、选择合伙企业的税务考量 ········································227

第三节 股权架构设计中的税务合规考量 ·································228

一、自然人持股架构的税务合规考量 ·······························228

二、法人持股架构的税务合规考量 ··································232

三、合伙企业架构的税务合规考量 ··································236

第四节 股东出资的税务合规考量 ··········································238

一、以非货币性资产出资的企业所得税合规 ······················239

二、以非货币性资产出资的个人所得税合规 ······················241

三、以非货币性资产出资的增值税合规 ····························243

四、资本公积转增资本的税务合规 ··································244

第七章 企业运营中的税务合规 ·························································247

第一节 合同的税务合规 ······················································247

一、税负承担条款的税务合规 ········································247

二、先开票后付款条款的税务合规 ··································249

三、违约条款的税务合规 ··············································250

第二节 发票的税务合规 ······················································251

一、发票的功能 ··························································251

二、红字发票使用的合规 ··············································253

三、拒开发票的合规 ····················································253

四、入账抵扣的合规 ····················································255

第三节 收入的税务合规 ······················································255

一、增值税应税收入的合规 ···········································255

二、企业所得税应税收入的合规 ·····································262

三、企业所得税与增值税的应税收入差异 ·························265

四、不征税收入的合规 ·················································267

五、视同销售的合规 ····················································270

六、境内关联交易特别纳税调整的合规 ····························272

第四节 抵扣和扣除的合规 ···················································272

一、增值税抵扣的合规 ·················································272

二、增值税进项留抵的合规 ···········································273

三、企业所得税税前扣除的合规 ·····································275

第五节 其他税种的合规 ······················································278

一、土地增值税的合规 ·················································278

二、房产税的税务合规 ·················································283

三、印花税的税务合规 ·················································285

第六节 税收优惠政策适用的合规 ··········································285

一、小型微利企业优惠政策适用的税务合规 ······················285

二、高新技术企业优惠政策适用的税务合规 ······················289

三、技术先进型服务企业优惠政策适用的税务合规 ·············292

四、创业投资企业优惠政策适用的税务合规 ······················293

五、动漫企业优惠政策适用的税务合规 ····························295

六、农、林、牧、渔企业优惠政策适用的税务合规 ·············297

七、跨境电商企业优惠政策适用的税务合规 ······················298

第七节 员工股权激励计划中的税务合规 ·································302

一、授予阶段的税务合规 ···············································302

二、持有和行权阶段的税务合规 ······································307

三、行权后股权转让的税务合规 ······································310

四、股权激励费用税前扣除的合规 ··································311

第八节 股权收购中的税务合规 ·············································314

一、股权收购中企业所得税的合规 ··································314

二、股权收购中其他税种的合规 ·····································318

三、对赌协议的税务合规 ··············································322

第九节 资产划转的税务合规 ················································324

一、资产划转的企业所得税合规 ·····································324

二、资产划转的增值税合规 ···········································325

三、资产划转的契税合规 ··············································327

四、资产划转的土地增值税合规 ·····································327

第十节 尽职调查中的税务合规 ·············································328

一、目标企业制度的涉税合规 ········································328

二、目标企业生产经营涉税处理的合规 ····························329

三、目标企业重大经济事项涉税处理的合规 ······················329

第八章 企业注销和破产中的税务合规················································330

第一节 企业注销的税务合规 ················································330

一、企业注销的涉税程序 ··············································330

二、税务注销的不同种类 ··············································331

三、注销后的税务风险 ·················································333

第二节 企业破产的税务合规 ················································333

一、企业破产的涉税程序 ··············································333

二、税务清算的合规 ····················································335

第九章 企业涉税刑事合规 ·······························································339

第一节 危害税收征管的刑事法律风险 ····································339

一、虚开增值税专用发票罪 ···········································339

二、虚开增值税普通发票罪 ···········································345

三、骗取出口退税罪 ····················································345

四、逃避追缴欠税罪 ····················································349

第二节 涉税刑事合规评估及应对 ··········································350

一、企业刑事合规的启动 ··············································350

二、企业刑事合规的流程 ··············································351

三、涉税刑事合规典型案例 ···········································352

第十章 “走出去”企业的税务合规 ····················································354

第一节 国际重复征税及其合规应对 ·······································354

一、“走出去”企业存在的问题及风险 ······························354

二、税收饶让抵免的合规 ··············································357

三、业务合同的涉税合规 ··············································359

四、账务整理和报税的合规 ···········································360

五、收入及个人所得税的合规 ········································361

六、税务争议的救济 ····················································362

第二节 境外架构设计的涉税合规考量 ····································363

一、避税港架构设计的税务合规 ······································363

二、中间层控股架构设计的税务合规 ·······························363

三、境内外关联交易的税务合规 ······································364

四、受控外国企业认定的税务合规 ··································365

五、常设机构认定的税务合规 ········································366

主要参考书目 ·················································································369

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