中华人民共和国税收基本法律法规一本通（翟继光）【新华正版图书书籍】

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中华人民共和国税收基本法律法规一本通（翟继光）【新华正版图书书籍】

中华人民共和国税收基本法律法规一本通（翟继光）【新华正版图书书籍】

$37.00

Product Details
内容简介
本书以现行有效的税收法律、法规和规章为基础，精选 核心、 基础、 重要的部分汇编成本书。共分为五编， 编为所得税法律制度，包括三个部分，分别为：企业所得税制度、个人所得税制度和烟叶税制度。第二编为货物与劳务税法律制度，包括四个部分，分别为：增值税制度、消费税制度、城市维护建设税制度和车辆购置税制度。第三编为财产税法律制度，包括七个部分，分别为：车船税制度、房产税制度、城镇土地使用税制度、契税制度、土地增值税制度、耕地占用税制度和资源税制度。第四编为行为税法律制度，包括两个部分，分别为：环境保护税制度和印花税制度。第五编为进出口税收法律制度，包括两个部分，分别为：船舶吨税制度和关税制度。第六编为税收程序法律制度，包括三个部分，分别为：税收征收管理制度、行政处罚制度和行政复议制度。
作者简介
翟继光，北京大学法学博士，现从教于中国政法大学民商经济法学院，中华考试网、法律教育网讲师。现任北京大学财经法研究中心民营企业税法研究室主任，《法制日报》《 财经日报》特邀评论员，中国财产规划与管理研究会理事。项国，英国莱斯特大学经济学博士、中国律师，通过美国加州司考、HKCPA、FIPA、AIA、ACCA，USCPA、剑桥大学 财务管理师，有20年以上大型企业财务管理、资本运营工作经验。
目　　录
编 所得税法律制度
部分 企业所得税制度
中华人民共和国企业所得税法(2018年12月29日)
中华人民共和国企业所得税法实施条例(2019年4月23日)
关于印发《企业所得税核定征收办法(试行)》的通知(2008年3月6日)
关于印发《非居民企业所得税核定征收管理办法》的通知(2018年6月15日)
关于发布《企业所得税税前扣除凭证管理办法》的公告(2018年6月6日)
税务总局关于延长高新技术企业和科技型中小企业亏损结转年限的通知(2018年7月11日)
税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告(2020年11月27日)
科技部关于完善研究开发费用税前加计扣除政策的通知(2015年11月2日)
税务总局科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知(2018年6月25日)
税务总局关于进一步完善研发费用税前加计扣除政策的公告(2021年3月31日)
税务总局科技部关于进一步提高科技型中小企业研发费用税前加计扣除比例的公告(2022年3月23日)
税务总局 发展改革委关于延续西部大开发企业所得税政策的公告(2020年4月23日)
商品详情
基本信息（以实物为准）
  商品名称：中华人民共和国税收基本法律法规一本通（翟继光）
  作者：编者:翟继光//项国|责编:蔡伟莉   定 价：88   开本：16开
  出版社：立信会计   ISBN号：9787542969958   页数：510
  出版时间：2023-03-01   版次：1   商品类型：图书
  印刷时间：2023-03-01   印次：1   

Shipping Overview: 

• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99. 

• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment. 

• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days. 

• International Shipping: Currently, we only ship within the USA. 

• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.

Shipping Delays: 

Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.

Shipping Options:

  • Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.

  • Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.

  • Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.

  • Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.

Delivery Details:

  • Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.

  • Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.

  • Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.

Shipping Confirmation:

You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.

Order Modifications:

If you need to cancel or modify your order, please contact our customer support immediately.

Issues with Delivery:

If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.

Customer Support:

Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.

Return & Refund Policy Overview

Please review our return and refund policies below to ensure a smooth transaction process.

Return Policy

  • Duration: You have 30 days from receiving your item to initiate a return.

  • Condition: Items must be unworn, unwashed, with original tags and packaging intact.

  • Shipping Costs: Customers are responsible for return shipping costs.

  • Packaging: Ensure returned items are well-packaged to avoid damage during transit.

  • Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.

  • Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.

How to Return

  • Method: Returns must be sent back by mail to the address provided in the return instructions.

Return Label

  • Defective Products: Return labels are provided for defective items.

  • Non-Defective Returns: Customers are responsible for obtaining their return shipping label.

Product Conditions for Return

  • Eligible Products: Returns are only accepted for items in new condition.

Nonreturnable Items

Certain items are not eligible for return:

  • Electronic devices after 30 days (e.g., computers, laptops, Kindles)

  • Gift cards, prepaid game cards

  • Perishable goods, live insects, some jewelry, some health and personal care items

  • Customized or personalized products

  • Items with special shipping restrictions

Refund Policy

  • Window: Eligible products may be returned within 30 days of delivery for a refund.

  • Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.

  • Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.

Claims

Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.

Exchange Policy

For the quickest service, return your original item and place a new order for the desired product once your return is accepted.

Return Address

EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366

Customer Support

Available 24/7 for any questions or assistance needed:

  • Phone: +1 636-312-5925

  • Email: cs@everymarket.com

 

内容简介
本书以现行有效的税收法律、法规和规章为基础，精选 核心、 基础、 重要的部分汇编成本书。共分为五编， 编为所得税法律制度，包括三个部分，分别为：企业所得税制度、个人所得税制度和烟叶税制度。第二编为货物与劳务税法律制度，包括四个部分，分别为：增值税制度、消费税制度、城市维护建设税制度和车辆购置税制度。第三编为财产税法律制度，包括七个部分，分别为：车船税制度、房产税制度、城镇土地使用税制度、契税制度、土地增值税制度、耕地占用税制度和资源税制度。第四编为行为税法律制度，包括两个部分，分别为：环境保护税制度和印花税制度。第五编为进出口税收法律制度，包括两个部分，分别为：船舶吨税制度和关税制度。第六编为税收程序法律制度，包括三个部分，分别为：税收征收管理制度、行政处罚制度和行政复议制度。
作者简介
翟继光，北京大学法学博士，现从教于中国政法大学民商经济法学院，中华考试网、法律教育网讲师。现任北京大学财经法研究中心民营企业税法研究室主任，《法制日报》《 财经日报》特邀评论员，中国财产规划与管理研究会理事。项国，英国莱斯特大学经济学博士、中国律师，通过美国加州司考、HKCPA、FIPA、AIA、ACCA，USCPA、剑桥大学 财务管理师，有20年以上大型企业财务管理、资本运营工作经验。
目　　录
编 所得税法律制度
部分 企业所得税制度
中华人民共和国企业所得税法(2018年12月29日)
中华人民共和国企业所得税法实施条例(2019年4月23日)
关于印发《企业所得税核定征收办法(试行)》的通知(2008年3月6日)
关于印发《非居民企业所得税核定征收管理办法》的通知(2018年6月15日)
关于发布《企业所得税税前扣除凭证管理办法》的公告(2018年6月6日)
税务总局关于延长高新技术企业和科技型中小企业亏损结转年限的通知(2018年7月11日)
税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告(2020年11月27日)
科技部关于完善研究开发费用税前加计扣除政策的通知(2015年11月2日)
税务总局科技部关于企业委托境外研究开发费用税前加计扣除有关政策问题的通知(2018年6月25日)
税务总局关于进一步完善研发费用税前加计扣除政策的公告(2021年3月31日)
税务总局科技部关于进一步提高科技型中小企业研发费用税前加计扣除比例的公告(2022年3月23日)
税务总局 发展改革委关于延续西部大开发企业所得税政策的公告(2020年4月23日)
商品详情
基本信息（以实物为准）
  商品名称：中华人民共和国税收基本法律法规一本通（翟继光）
  作者：编者:翟继光//项国|责编:蔡伟莉   定 价：88   开本：16开
  出版社：立信会计   ISBN号：9787542969958   页数：510
  出版时间：2023-03-01   版次：1   商品类型：图书
  印刷时间：2023-03-01   印次：1   

Shipping Overview: 

• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99. 

• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment. 

• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days. 

• International Shipping: Currently, we only ship within the USA. 

• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.

Shipping Delays: 

Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.

Shipping Options:

  • Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.

  • Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.

  • Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.

  • Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.

Delivery Details:

  • Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.

  • Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.

  • Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.

Shipping Confirmation:

You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.

Order Modifications:

If you need to cancel or modify your order, please contact our customer support immediately.

Issues with Delivery:

If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.

Customer Support:

Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.

Return & Refund Policy Overview

Please review our return and refund policies below to ensure a smooth transaction process.

Return Policy

  • Duration: You have 30 days from receiving your item to initiate a return.

  • Condition: Items must be unworn, unwashed, with original tags and packaging intact.

  • Shipping Costs: Customers are responsible for return shipping costs.

  • Packaging: Ensure returned items are well-packaged to avoid damage during transit.

  • Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.

  • Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.

How to Return

  • Method: Returns must be sent back by mail to the address provided in the return instructions.

Return Label

  • Defective Products: Return labels are provided for defective items.

  • Non-Defective Returns: Customers are responsible for obtaining their return shipping label.

Product Conditions for Return

  • Eligible Products: Returns are only accepted for items in new condition.

Nonreturnable Items

Certain items are not eligible for return:

  • Electronic devices after 30 days (e.g., computers, laptops, Kindles)

  • Gift cards, prepaid game cards

  • Perishable goods, live insects, some jewelry, some health and personal care items

  • Customized or personalized products

  • Items with special shipping restrictions

Refund Policy

  • Window: Eligible products may be returned within 30 days of delivery for a refund.

  • Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.

  • Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.

Claims

Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.

Exchange Policy

For the quickest service, return your original item and place a new order for the desired product once your return is accepted.

Return Address

EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366

Customer Support

Available 24/7 for any questions or assistance needed:

  • Phone: +1 636-312-5925

  • Email: cs@everymarket.com

 

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