biểu thuế xuất nhập khẩu 2017 | biểu thuế xnk năm 2017 mới nhất của bộ tài chính » sách kế toán doanh nghiệp » Hướng dẫn kế toán nghiệp vụ thuế và thu khác hàng hóa xuất nhập khẩu
  • Hướng dẫn kế toán nghiệp vụ thuế và thu khác hàng hóa xuất nhập khẩu

  • Hướng dẫn kế toán nghiệp vụ thuế và thu khác hàng hóa xuất nhập khẩu
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    Hướng dẫn kế toán nghiệp vụ thuế và thu khác đối với hàng hóa xuất khẩu, nhập khẩu – Quy định pháp luật cần biết

    Trong bối cảnh toàn cầu hoá và hội nhập kinh tế quốc tế, mở rộng hoạt động của doanh nghiệp ra thị trường quốc tế không còn là một lựa chọn nữa mà là đòi hỏi tất yếu của quá trình toàn cầu hoá và hội nhập của Việt Nam.

    Tham gia hoạt động trên thị trường quốc tế sẽ đem lại cho doanh nghiệp nhiều lợi ích, mở ra nhiều cơ hội phát triển và thu lợi nhuận cao cho doanh nghiệp. Để Việt Nam có một nền kinh tế phát triển ngang tầm với các nước thì việc đẩy mạnh xuất khẩu sẽ là một trong những công cụ giúp chúng ta đạt được mục tiêu đó.

    Tuy nhiên xuất khẩu là lĩnh vực kinh doanh thương mại phức tạp nên để đạt được hiệu quả trong lĩnh vực kinh doanh xuất khẩu đòi hỏi Nhà nước phải có các chính sách phù hợp, các doanh nghiệp phải có công cụ quản lý hữu hiệu đồng thời luôn phải tự hoàn thiện để bắt kịp thông tin và giám sát tình hình tài chính của doanh nghiệp. Vì vậy, ngày 31/12/2014, Bộ Tài chính đã ban hành Thông tư số 212/2014/TT-BTC hướng dẫn kế toán nghiệp vụ thuế và thu khác đối với hàng hóa xuất khẩu, nhập khẩu.

    ke toan nghiep vu thue

    ke toan nghiep vu thue

    Để giúp quý cơ quan doan nghiệp kịp thời cập nhật những thông tin trên, Nhà xuất bản tài chính xuất bản cuốn sách ” HƯỚNG DẪN KẾ TOÁN NGHIỆP VỤ THUẾ VÀ THU KHÁC ĐỐI VỚI HÀNG HÓA XUẤT KHẨU, NHẬP KHẨU – QUY ĐỊNH PHÁP LUẬT CẦN BIẾT”.
    Nội dung cuốn sách bao gồm những phần chính sau:

    Phần I. Luật Hải quan được Quốc hội thông qua tại kỳ họp thứ 7, khóa XIII (có hiệu lực thi hành từ 01-01-2015);

    Phần II. INCOTERMS® 2010 (song ngữ VIỆT – ANH);

    Phần III. Chế độ kế toán nghiệp vụ thuế và các khoản thu khác đối với hàng hóa xuất khẩu, nhập khẩu;

    Phần IV. Quy trình thủ tục hải quan, xác định giá trị hàng hóa và phân tích hàng hóa;

    Phần V. Quy trình nghiệp vụ kiểm tra, giám sát hải quan;

    Phần VI. Công tác thanh tra và kiểm tra nội bộ trong ngành hải quan.

    Sách quy trình quản lý khai thuế, nộp thuế, miễn giảm thuế, kế toán thuế và chính sách thuế mới áp dụng trong doanh nghiệp

    Thuế là một khoản nộp bắt buộc mà các thể nhân và pháp nhân có nghĩa vụ phải thực hiện đối với Nhà nước, phát sinh trên cơ sở các văn bản pháp luật do Nhà nước ban hành, không mang tính chất đối giá và hoàn trả trực tiếp cho đối tượng nộp thuế. Thông qua thuế, Nhà nước đảm bảo tiềm lực tài chính quốc gia đủ mạnh để chủ động thúc đẩy tăng trưởng kinh tế bền vững, hiệu quả;

    kiểm soát lạm phát, ổn định tiền tệ, giá cả và thị trường. Do đó, để đáp ứng nhu cầu đổi mới cơ chế quản lý tài chính nói chung và cơ chế quản lý thuế nói riêng, ngày 15-05-2015 Tổng cục thuế đã ban hành Quyết định số 879/QĐ-TCT về việc ban hành quy trình quản lý khai thuế, nộp thuế và kế toán thuế.

    chinh sach thue doanh nghiep moi

    chinh sach thue doanh nghiep moi

    Quy trình này được ban hành nhằm đảm bảo theo dõi, quản lý người nộp thuế thực hiện các thủ tục hành chính về khai thuế, nộp thuế, kế toán thuế, hoàn thành nghĩa vụ thuế đầy đủ, đúng quy định và đảm bảo công chức thuế, cơ quan thuế thực thi đúng nhiệm vụ, quyền hạn theo quy định của Luật Quản lý thuế, các Luật thuế hiện hành và các văn bản hướng dẫn thi hành Luật.

    Ngoài ra Bộ tài chính và Tổng cục thuế còn có một số quy định về quản lý thuế như: Quyết định số 751/QĐ-TCT ngày 20-04-2015 của Tổng cục thuế về Quy trình cưỡng chế nợ thuế; Quyết định số 747/QĐ-TCT ngày 20-04-2015 của Tổng cục thuế về Quy trình quản lý ấn chỉ…

    Để giúp các doanh nghiệp, tổ chức, đơn vị, đội ngũ cán bộ thuế cập nhật và bổ sung kịp thời quy định của pháp luật về quy trình khai thuế, nộp thuế và kế toán thuế; các quy định về quản lý ấn chỉ, cưỡng chế nợ thuế; các chính sách miễn giảm thuế mới nhất áp dụng cho doanh nghiệp; đồng thời tìm hiểu về quy trình kiểm tra thuế cũng như mức phạt hành chính đối với các hành vi vi phạm pháp luật về thuế;….Nhà xuất bản Tài chính xin giới thiệu quyển sách: “QUY TRÌNH QUẢN LÝ KHAI THUẾ, NỘP, MIỄN, GIẢM THUẾ; KẾ TOÁN THUẾ VÀ CHÍNH SÁCH THUẾ MỚI ÁP DỤNG TRONG DOANH NGHIỆP”

    Nội dung quyển sách gồm có các phần như sau:
    Phần thứ nhất. Quy trình quản lý khai thuế, nộp thuế và kế toán thuế;
    Phần thứ hai. Quy trình quản lý ấn chỉ và cưỡng chế nợ thuế;
    Phần thứ ba. Quy trình miễn, giảm thuế và các chính sách mới nhất về thuế áp dụng cho doanh nghiệp;
    Phần thứ tư. Quy trình kiểm tra thuế tại trụ sở cơ quan thuế và doanh nghiệp;
    Phần thứ năm. Quy trình tổ chức phối hợp thu ngân sách nhà nước giữa kho bạc nhà nước, tổng cục thuế, tổng cục hải quan và các ngân hàng thương mại;
    Phần thứ sáu. Xử phạt vi phạm hành chính trong lĩnh vực thuế.

    NHÀ SÁCH TÀI CHÍNH
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