You’ve Recently Viewed

{{ badge.badge_name }}
{{ item.brand_name }} {{ item.group_num + __(" Options") }}
{{ item.item_title }}
{{ item.rank.category_name }} {{ $isZh ? ' ' + item.rank.rank_name +' No.'+ item.rank.rank_num : '#'+item.rank.rank_num + ' ' + item.rank.rank_name }} {{ item.rank.category_name }}
{{ formatNumber(visualViewRate(item)) }} ({{ item.comment.comment_count > 0 ? item.comment.comment_count : __("Be the first!") }})
· {{ viewedItemSaleInfo(item) }}

{{ currency }}{{ priceFormat(item.price.shop_price) }} {{ currency }}{{ priceFormat(item.price.del_price) }}

{{ item.bundle }}
Added to cart

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami
Jingdong book

建筑、房地产业“营改增”新政与税收筹划

{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ item.valid_price }}

建筑、房地产业“营改增”新政与税收筹划

{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }}
Price:
{{ itemCurrency }}{{ priceFormat(item.member_price) }}
Buy at VVIP Price
Learn more
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __("Pay with Gift Card to get sale price: :itemCurrency:price", {'itemCurrency': itemCurrency, 'price': (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00')}) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
{{ __("count_coupons_available", {count: couponList.length}) }}
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out
Best before

Specifications

Brand Jingdong book
Brand Origin China

Details

Full product details
Editer Recommend

刘桓(国务院参事、中央财经大学教授):

“营改增”不仅是国家税制改革的一件大事,也是人们生活中的一件大事。“营改增”为国家经济发展、企业提速增效奠定了基础性条件。重大税改之际,特别推荐阅读《建筑、房地产业 “营改增”新政与税收筹划》、《金融业“营改增”新政与税收筹划》。

蓝逢辉(中国注册税务师协会副会长、全国政协委员):

为国护税,助力国家税改;为民解惑,保障企业安全——祝贺蔡昌教授的新著《建筑、房地产业“营改增”新政与税收筹划》、《金融业“营改增”新政与税收筹划》隆重推出。本书实务性强,对企业纳税和会计处理均具有重要指导作用。

蔡昌(税收筹划与法律研究中心主任、中央财经大学教授):

从改革成效看,“营改增”解决了重复征税问题,完善了税制,推动了经济结构调整。更为重要的是,“营改增”开启了中国增值税新时代。希望本书能带给大家对中国税制改革更多的兴趣、关注和思考。


Content Description

蔡昌教授著的《中财税务.新知丛书》——《建筑、房地产业“营改增”新政与税收筹划》、《金融业“营改增”新政与税收筹划》于2016年9月由中国财政经济出版社出版发行,在营改增的大时代,倾情奉献,以飨读者。

这是生长萌动的时代,这是变革创新的时代,这是迸发思想的时代。我们既注重理论探索,又崇尚实践创新。没有理论支持的实践注定是莽撞行为,没有实践佐证的理论终究是纸上谈兵。

“中财税务·新知丛书”是由中国财政经济出版社与中央财经大学税收筹划与法律研究中心联合策划的一套传播财税新知,弘扬财税思想,挖掘前沿理论,解剖实践案例的一套兼有前瞻性与务实性特征的原创性著作。

我们在这套丛书中策划了以下专题性著作:《国际税收筹划:理论分析与全球实践》、《现金流战略:财务思维与价值管理》、《税控原理:战略、风险与实际税负》、《税收筹划16招》、《金融业“营改增”新政与税收筹划》、《建筑、房地产业“营改增”新政与税收筹划》等,未来陆续会有更多的著作纳入这套从书。

刚刚出版的《金融业“营改增”新政与税收筹划》、《建筑、房地产业“营改增”新政与税收筹划》两本著作,是在国家全面推开“营改增”试点改革后出版的两本关于增值税方面的专题性著作。这两本著作脱胎于“营改增”专题讲座,是作者在清华大学总裁班、建筑房地产行业协会、商业银行等讲授“营改增”新政与税收筹划基础上编撰而成,尝试在简约风格框架下把经典案例和新政解析相结合。作者蔡昌在接受《新理财》杂志记者采访时说过这样一句话:全面推行“营改增”,其价值在于“公平透明、减税增信”。在国家治理的新时期,抓住时代机遇,创造一个公平透明的货劳税制度,增强社会各界的税收信用度,是我们财税领域各位同仁的共同责任。

希望这两本著作能够引起读者对“营改增”的关注和兴趣。


Author Description

蔡昌,中央财经大学财税学院税务管理系主任、中央财经大学税收筹划与法律研究中心主任,中国社会科学院经济学博士后,中国税务学会学术委员,曾访学于美国斯坦福大学(Staford University)、克莱姆森大学中国研究中心(Clemson University Center for China Study)。《中国税收与法律智库》编委会主任,被业界誉为“用第三种眼光看税收筹划”。兼任中国社会科学院研究生院税务硕士导师,福建政衡税收筹划研究所研究员,北京大学、清华大学、浙江大学、厦门大学、上海国家会计学院客座教授。

代表作有:《税收信用论——基于产权与税收契约视角》《税收筹划八大规律》《税务理财:理论、实务与案例》《构建税收诚信》《中国税史》等。


Catalogue

第1讲“营改增”的基础作用与增值税原理

第2讲“营改增”新政(一)——建筑业

第3讲“营改增”新政(二)——房地产业

第4讲“营改增”新政(三)——不动产出租和投资

第5讲“营改增”新政(四)——金融服务

第6讲“营改增”新政(五)——销售服务、无形资产

第7讲“营改增”新政(六)——进项税额抵扣

第8讲建筑企业“营改增”对策与税收筹划

第9讲房地产企业“营改增”对策与税收筹划

第10讲增值税会计科目及账务处理

第11讲“营改增”的系统性思考

第12讲建筑、房地产业“营改增”特殊疑难问题解答

附录

附录1世界主要国家增值税税率表

附录2增值税税率及征收率明细表

附录3建筑公司基于收支经验值测算增值税综合税负率

附录4进项凭证流转图

附录5关于发布《纳税人转让不动产增值税征收管理暂行办法》的公告

附录6国家税务总局关于发布《不动产进项税额分期抵扣暂行办法》的公告

附录7国家税务总局关于发布《纳税人提供不动产经营租赁服务增值税征收管理暂行办法》的公告

附录8国家税务总局关于发布《纳税人跨县(市、区)提供建筑服务增值税征收管理暂行办法》的公告

附录9国家税务总局关于发布《房地产开发企业销售自行开发的房地产项目增值税征收管理暂行办法》的公告

附录10国家税务总局关于营业税改征增值税委托地税机关代征税款和代开增值税发票的公告

附录11关于营改增后契税房产税土地增值税个人所得税计税依据问题的通知

附录12国家税务总局关于明确营改增试点若干征管问题的公告

附录13财政部国家税务总局关于进一步明确全面推开营改增试点有关劳务派遣服务、收费公路通行费抵扣等政策的通知

附录14财政部国家税务总局关于促进残疾人就业增值税优惠政策的通知

附录15关于增值税会计处理的规定


Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use {{ itemAct.title || '' }}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Yami Yami Purchase Protection

Yami

100% authentic

Yami

Easy Returns

Yami

Refund if damaged

Yami

Refund if lost in transit

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yami reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free shipping from the US over $49
Yami Easy Returns

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yami.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely.

If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.;

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free shipping from the US over $49
Yami Easy Returns

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yami.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Gifts Included with Purchase

Recommendations Based on This Item

                                                       

                                                       

                                                       

                                                       

                                                       

                                                       

                                                       

                                                       

{{ brandInfo.title }}

View All

About the brand

{{ brandInfo.descView }} ...View All

About the brand

{{ brandInfo.title }}

{{ brandInfo.desc }}

Frequently Bought Together

Total ${{ priceFormat(totalPrice) }}
Reviews

Have your say. Be the first to help other guests.

Write a review
No reviews for this product. Showing reviews from other options.
Sort by
Default

Community photos

View All
Current Item
User Avatar VIP
:

{{ strLimit(comment, 200) }}

{{ comment.content }}

Review Image

{{ comment.imageList.length }} photos

Show Original

No related comment~

Review

Yami Yami
:

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails, 800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{ groupData }}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{ commentDetails.in_user == uid ? __('Delete') : __('Report') }}

Please write at least one word

Comments{{ '(' + replyList.length + ')' }}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply, 800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{ reply.reply_in_user == uid ? __('Delete') : __('Report') }}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

{{ isZh ? album.topic_name : album.topic_ename }}

Items

{{ album.goods_count_info }}

Purchased

{{ album.bought_count_info }}

View All

{{ story.page_title }}

{{ story.page_desc }}

View the Story

Related Search

Recommended For You
More
Yami

Download the Yami App