其他税收律制度.pptx

;本章考情分析;;;;第一节　关税法律制度;01:58:16;二、课税对象和税目;三、税率;01:58:16;01:58:16;四、计税依据;01:58:16;四、计税依据;四、计税依据;01:58:16;01:58:16;四、计税依据;四、计税依据;五、应纳税额的计算;01:58:16;六、税收优惠;01:58:16;七、征收管理;;第二节　房产税法律制度;一、房产税的纳税人（★★）;一、房产税的纳税人（★★）;01:58:16;01:58:16;二、房产税的征税范围（★）;三、房产税的计税依据、税率和应纳税额的计算（★★★）;三、房产税的计税依据、税率和应纳税额的计算;三、房产税的计税依据、税率和应纳税额的计算;三、房产税的计税依据、税率和应纳税额的计算;01:58:16;01:58:16;01:58:16;01:58:16;01:58:16;01:58:16;四、房产税的税收优惠;四、房产税的税收优惠;01:58:16;01:58:16;五、纳税义务发生时间;01:58:16;;第三节　契税法律制度;一、契税的纳税人——权属的承受人;01:58:16;01:58:16;01:58:16;二、契税的征税范围（★★）;二、契税的征税范围（★★）;01:58:16;01:58:16;三、契税的计税依据、税率和应纳税额的计算;01:58:16;01:58:16;（二）契税的税率　　比例税率，并实行３％～ ５％的幅度税率。（三）契税应纳税额的计算　　应纳税额＝计税依据×税率;01:58:16;01:58:16;01:58:16;01:58:16;01:58:16;四、契税的税收优惠（了解）;五、征收管理;;第四节　土地增值税法律制度（猴王）;01:58:16;一、纳税人;01:58:16;二、征税范围（★★）;二、征税范围（★★）;01:58:16;01:58:16;三、土地增值税的税率——实行四级超率累进税率;四、土地增值税的计税依据（转让房地产所取得的增值额）;四、土地增值税的计税依据;四、土地增值税的计税依据;四、土地增值税的计税依据;01:58:16;01:58:16;续表;01:58:16;五、土地增值税应纳税额的计算（了解）;01:58:16;六、土地增值税税收优惠（★★）;01:58:16;七、土地增值税纳税清算——重点是清算条件（★★★）;七、土地增值税纳税清算;01:58:16;;第五节　城镇土地使用税法律制度;一、城镇土地使用税的纳税人和征税范围（★★）;01:58:16;01:58:16;01:58:16;二、税率和计税依据;01:58:16;01:58:16;（三）应纳税额的计算——从量定额征收;01:58:16;三、城镇土地使用税税收优惠（★）;???（二）特殊规定（23项）（掌握以下３项）;01:58:16;四、城镇土地使用税纳税义务发生时间（★）;01:58:16;;第六节　车船税法律制度;01:58:16;二、征税范围与税目;01:58:16;三、计税依据及税额计算——从量定额征收（★★）;01:58:16;三、计税依据及税额计算;01:58:16;四、车船税税收优惠（★★★）;以下一般了解：;01:58:16;01:58:16;01:58:16;五、纳税义务发生时间和地点;;第七节　印花税法律制度（二胖）;一、印花税纳税人和征税范围;（一）印花税的纳税人（★★★）;01:58:16;01:58:16;01:58:16;01:58:16;（二）征税范围（★★★）;（二）征税范围（★★★）;01:58:16;01:58:16;01:58:16;01:58:16;01:58:16;二、印花税的计税依据、税率和应纳税额计算;（一）印花税的计税依据（★★★）;01:58:16;01:58:16;（二）印花税的税率;01:58:16;（三）印花税应纳税额的计算;01:58:16;01:58:16;01:58:16;01:58:16;01:58:16;三、印花税税收优惠;三、印花税税收优惠;四、印花税征收管理——缴纳方法;【总结】房地产销售过程中涉及的税种;;第八节　资源税法律制度;01:58:16;二、征税范围：7类（★★） ;01:58:16;01:58:16;三、资源税税率、计税依据及税额计算;01:58:16;（二）计税依据（★★★）;（二）计税依据（★★★）;01:58:16;01:58:16;01:58:16;（三）应纳税额的计算　;01:58:16;四、资源税的减免税;01:58:16;五、资源税征收管理;01:58:16;01:58:16;（二）资源税纳税地点;;第十节　其他相关税收法律制度;01:58:16;（二）税率、计税依据：;（二）税率、计税依据：;　（三）税收优惠（了解）;01