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</a></p></div></div><div id="edaxels" class="page-proshow02"><p class="title">詳細說明</p><div id="3jgd2eg" class="box"><p><p> 2019年稅務(wù)師考試大綱現(xiàn)已正式公布！中國會計網(wǎng)為考生整理了考試大綱，供大家參考學(xué)習(xí)，西寧市財務(wù)總監(jiān)培訓(xùn)。以下是2019年稅務(wù)師《涉稅服務(wù)相關(guān)法律》考試大綱：《涉稅服務(wù)相關(guān)法律》考試大綱（2019年度）本科目考試內(nèi)容涉及2019年3月31日前頒布的相關(guān)法律法規(guī)及司法解釋。2019年考試大綱取消了原大綱第四篇，將相關(guān)法律制度的程序法與實體法統(tǒng)一成篇，各篇的內(nèi)容都有增加和刪減。特別是民商法律制度和刑事法律制度所在篇的內(nèi)容有所調(diào)整。在民商法部分主要增加了“婚姻家庭與繼承法律制度”“電子商務(wù)法律制度”“社會保險法律制度”內(nèi)容。在第三篇除增加“監(jiān)察法律制度”外，在刑法部分增加了“賄賂犯罪”內(nèi)容，在刑訴法部分刪除了“證據(jù)”“***復(fù)核程序”“審判監(jiān)督程序”內(nèi)容，西寧市財務(wù)總監(jiān)培訓(xùn)，增加了“刑事審判”“速裁程序”“缺席審判程序”內(nèi)容，西寧市財務(wù)總監(jiān)培訓(xùn)。***篇行政法律制度***章行政法基本內(nèi)容一、行政法基礎(chǔ)(一)了解行政法特征(二)掌握行政法的基本原則(三)熟悉行政法的淵源(四)了解行政法律關(guān)系二、行政主體(一)熟悉行政主體的特征及行政職權(quán)(二)掌握行政**及其工作人員(三)熟悉其他行使行政職權(quán)的組織三、行政行為(一)熟悉行政行為內(nèi)容(二)了解抽象行政行為(三)掌握具體行政行為。西寧西關(guān)大街會計培訓(xùn)。西寧市財務(wù)總監(jiān)培訓(xùn)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="西寧市財務(wù)總監(jiān)培訓(xùn),培訓(xùn)" src="http://tyunfile.71360.com/UpLoadFile/2019/9/16/18/637042541107027385_ZYFY_4262687.jpg"></div><p> 一、稅務(wù)師證書發(fā)放時間去定了嗎？2019年度稅務(wù)師職業(yè)資格證書申領(lǐng)時間為2020年4月7日9:00至2020年5月7日17:00。二、稅務(wù)師申領(lǐng)證書程序2019年度稅務(wù)師職業(yè)資格證書申領(lǐng)程序分四步，即1.稅務(wù)師考試合格考生網(wǎng)上申請；2.地方注冊稅務(wù)師協(xié)會網(wǎng)上審核；3.審核合格考生取得電子證書；4.審核合格考生取得紙質(zhì)證書（中稅協(xié)郵寄）。具體規(guī)定：（一）考試成績滾動管理期內(nèi)，各科考試成績合格的考生（含免試考生），可以網(wǎng)上申請領(lǐng)取2019年度稅務(wù)師職業(yè)資格證書。（二）考生可通過中國注冊稅務(wù)師協(xié)會官方網(wǎng)站（）登陸“全國稅務(wù)師職業(yè)資格考試報名系統(tǒng)”、或直接登錄ksbm.，在”證書中心”申請領(lǐng)證，按要求填寫有關(guān)信息和上傳有關(guān)證件照片。三、稅務(wù)師以后從業(yè)方向有哪些？目前，擁有稅務(wù)師證書的專業(yè)人才主要為公職人員、企業(yè)人員和事務(wù)所執(zhí)業(yè)人員，同學(xué)們?nèi)绻枷露悇?wù)師證書，也可向這三個方向發(fā)展。1.公務(wù)員擁有稅務(wù)師證書的公務(wù)人員大多就職于稅務(wù)部門和財政部門，可從事征管、稽查等工作。同時，稅務(wù)師證書也作為此類部門選拔***干部和專業(yè)人才的重要條件。2.大中型企業(yè)擁有稅務(wù)師證書的人才多在金融、投資、保險、地產(chǎn)等行業(yè)的企業(yè)中從事稅務(wù)和財務(wù)工作，如納稅籌劃和管理等。西寧市財務(wù)總監(jiān)培訓(xùn)哪家專業(yè)城西區(qū) 會計實習(xí)培訓(xùn)機構(gòu)有哪些。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="西寧市財務(wù)總監(jiān)培訓(xùn),培訓(xùn)" src="https://tyunfile.71360.com/UploadFile/ZYFY/637269695337753906/4223196.jpg"></div><p> 代理審核操作要點五、了解代理房產(chǎn)稅納稅申報操作規(guī)范，了解代理房產(chǎn)稅納稅申報表計算填報方法六、掌握房產(chǎn)稅自用房產(chǎn)原值和計稅依據(jù)代理審核操作要點，掌握出租房產(chǎn)租金收入代理審核的基本方法七、了解代理資源稅納稅人、扣繳義務(wù)人納稅申報操作規(guī)范，熟悉資源稅納稅申報表計算填報方法八、熟悉代理審核資源稅的基本方法和操作要點九、了解代理城鎮(zhèn)土地使用稅納稅申報操作規(guī)范，了解代理城鎮(zhèn)土地使用稅納稅申報表計算填報方法十、掌握城鎮(zhèn)土地使用稅應(yīng)稅土地面積、減免稅土地面積代理審核操作要點十一、了解環(huán)境保護稅納稅申報操作規(guī)范和計算填報方法第十二章稅務(wù)行政復(fù)議代理一、了解稅務(wù)行政復(fù)議受案范圍和參加人二、熟悉稅務(wù)行政復(fù)議的申請、受理、證據(jù)、決定和送達三、掌握代理稅務(wù)行政復(fù)議的基本前提四、掌握代理稅務(wù)行政復(fù)議的操作規(guī)范第十三章稅務(wù)咨詢與稅務(wù)顧問一、熟悉稅務(wù)咨詢的內(nèi)容和形式二、掌握稅收政策運用咨詢的操作要點三、了解稅收籌劃的特點和作用四、了解稅收籌劃的基本程序、方法和操作要點五、了解稅務(wù)顧問的基本內(nèi)容第十四章稅務(wù)師執(zhí)業(yè)風(fēng)險與稅務(wù)師事務(wù)所質(zhì)量控制一、了解稅務(wù)師執(zhí)業(yè)風(fēng)險的影響因素。</p><p> 三）掌握適用稅率的特殊規(guī)定四、計稅依據(jù)（一）掌握實行從量定額與從價定率計征辦法的計稅依據(jù)（二）了解銷售數(shù)量的確定（三）掌握銷售額的確定（四）掌握計稅依據(jù)的特殊規(guī)定五、應(yīng)納稅額的一般計算（一）掌握從價定率計算（二）掌握從量定額計算（三）掌握從價定率與從量定額混合計算六、自產(chǎn)自用應(yīng)稅消費品應(yīng)納稅額的計算（一）掌握連續(xù)生產(chǎn)應(yīng)稅消費品的應(yīng)納稅額計算（二）掌握連續(xù)用于其他方面的應(yīng)納稅額計算（三）掌握組成計稅價格的確定（四）掌握外購應(yīng)稅消費品已納稅款的扣除七、委托加工應(yīng)稅消費品應(yīng)納稅額的計算（一）熟悉委托加工應(yīng)稅消費品的確定（二）掌握代收代繳稅款的規(guī)定（三）掌握委托加工應(yīng)稅消費品組成計稅價格的計算（四）掌握用委托加工收回的應(yīng)稅消費品連續(xù)生產(chǎn)應(yīng)稅消費品計算征收消費稅的規(guī)定八、消費稅征稅環(huán)節(jié)的特殊規(guī)定（一）掌握金銀首飾征收消費稅的若干規(guī)定（二）熟悉卷批發(fā)環(huán)節(jié)征收消費稅的規(guī)定九、進口應(yīng)稅消費品應(yīng)納稅額的計算（一）了解進口應(yīng)稅消費品的基本規(guī)定（二）掌握進口應(yīng)稅消費品組成計稅價格的計算十、出口應(yīng)稅消費品稅收政策及管理（一）熟悉消費稅退（免）稅政策（二）了解消費稅退（免稅）管理十一、申報與繳納。鹽湖巷會計培訓(xùn)哪家快。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="西寧市財務(wù)總監(jiān)培訓(xùn),培訓(xùn)" src="https://tyunfile.71360.com/UploadFile/ZYFY/637269695338222656/6622390.jpg"></div><p> 十一)掌握非居民企業(yè)間接轉(zhuǎn)讓財產(chǎn)企業(yè)所得稅處理(十二)熟悉中國香港市場投資者通過滬港通投資上海證券交易所上市A股的所得稅的規(guī)定十一、特別納稅調(diào)整(一)熟悉特別納稅調(diào)整稅務(wù)處理內(nèi)容與管理內(nèi)容(二)熟悉關(guān)聯(lián)申報管理(三)掌握同期資料管理(四)掌握轉(zhuǎn)讓定價方法管理(五)熟悉轉(zhuǎn)讓定價調(diào)查及調(diào)整管理(六)掌握預(yù)約定價安排管理(七)熟悉成本分攤協(xié)議管理(八)熟悉受控外國企業(yè)管理(九)掌握資本弱化管理(十)掌握一般反避稅管理(十一)熟悉相應(yīng)調(diào)整及國際磋商(十二)熟悉法律責(zé)任(十三)熟悉特別納稅調(diào)整監(jiān)控管理規(guī)定十二、征收管理(一)熟悉納稅地點(二)熟悉納稅期限(三)掌握納稅申報(四)掌握跨地區(qū)經(jīng)營匯總納稅企業(yè)所得稅征收管理(五)熟悉合伙企業(yè)所得稅的征收管理(六)掌握境外注冊中資控股企業(yè)所得稅管理(七)熟悉企業(yè)所得稅年度納稅申報口徑問題(八)熟悉非居民企業(yè)所得稅管理若干問題(九)掌握企業(yè)政策性搬遷所得稅管理辦法(十)熟悉居民企業(yè)報告境外投資和所得信息的管理(十一)熟悉企業(yè)所得稅年度納稅申報主要報表的填列方法第二章個人所得稅一、概述(一)了解個人所得稅的特點。青海西寧真賬實操培訓(xùn)。西寧市財務(wù)總監(jiān)培訓(xùn)哪家專業(yè)</p><p style="text-indent:25px">西寧市出納培訓(xùn)哪家好。西寧市財務(wù)總監(jiān)培訓(xùn)</p><p> 二)了解所得稅的列報第十八章會計調(diào)整一、會計政策變更掌握會計政策變更的會計處理方法及其運用二、會計估計變更掌握會計估計變更的會計處理方法及其運用三、前期差錯更正掌握前期差錯更正的會計處理四、資產(chǎn)負債表日后事項(一)熟悉資產(chǎn)負債表日后事項的類型(二)掌握資產(chǎn)負債表日后事項的會計處理第十九章財務(wù)報告一、資產(chǎn)負債表(一)了解資產(chǎn)負債表的格式和內(nèi)容(二)熟悉資產(chǎn)負債表的編制方法二、利潤表(一)了解利潤表的格式和內(nèi)容(二)熟悉利潤表的編制方法三、現(xiàn)金流量表(一)了解現(xiàn)金流量表的作用(二)熟悉現(xiàn)金流量表的編制基礎(chǔ)(三)了解現(xiàn)金流量的分類(四)了解現(xiàn)金流量表的基本格式(五)熟悉現(xiàn)金流量表及補充資料的編制方法四、所有者權(quán)益變動表(一)了解所有者權(quán)益變動表的格式和內(nèi)容(二)了解所有者權(quán)益變動表的編制方法五、財務(wù)報表附注(一)了解財務(wù)報表附注的作用(二)熟悉財務(wù)報表附注應(yīng)披露的主要內(nèi)容第二十章合并財務(wù)報表一、合并財務(wù)報表概述(一)了解合并財務(wù)報表的特點及編制原則(二)掌握合并財務(wù)報表合并范圍的確定(三)了解合并財務(wù)報表的編制程序(四)熟悉編制合并財務(wù)報表需要調(diào)整抵銷的項目二、長期股權(quán)投資與所有者權(quán)益的合并處理（同一控制下）。西寧市財務(wù)總監(jiān)培訓(xùn)</p><p 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