近几年，国家税制改革一直稳步进行，国家税务总局相继出台了多个文件，各种税收政策纷至沓来、层出不穷，税务风险影响力日益增强。为有效防范涉税风险，保证公司健康运营，我们特编写《电力行业涉税指南》。《电力行业涉税指南》旨在结合行业特点，针对涉税业务中可能遇到的重点、难点、热点问题，以新的税收法规为指导，以实务为导向，从电网行业各部门辐射，全面系统、言简意赅讲解税法知识，侧重从非财税人员视角，让非财税人员从税法知识的“门外”走进“门内”，从点到面、由浅入深，将税法知识普及基层、传播到人，做到全公司全员掌握相关税法知识，以保证税法知识更新常态化。《电力行业涉税指南》共十四章，包括合同、费用报销、营销业务、电力交易业务、工程施工项目、运检业务、实物资产、薪酬福利涉税等十四个部分，生动、细致、归纳总结现行税收知识，便于供电公司各类人员查阅使用，极具实用性。

城市更新项目参与主体多，时间跨度长，改造类型多样，成本费用复杂，每个细节都与税务处理密切相关。本书从城市更新的全流程出发，根据城市更新项目特点，总结分析城市更新项目中不同事项的税务处理方式。一是从城市更新拆迁补偿特点出发，根据不同的补偿方式和补偿类型，区分不同主体分析拆迁补偿对应的税务处理和税收优惠政策。二是从成本费用衔接角度出发，结合城市更新存在复建地块复建安置和融资地块项目开发的特点，根据不同环节产生的各项支出，总结成本费用归集如何衔接项目开发的税务处理。三是针对城市更新项目特点，重点分析视同销售、委托代建、合作开发等事项所涉及的税收问题。四是结合城市项目实务案例，归纳详解不同改造模式下存在的税收疑难问题。 本书围绕城市更新全流程详解相关的涉税问题，掌握城市更新项目的涉税处理要点，规避涉税风险，助力城市更新稳健推进。

发票素有“第二钞票”之称，是我们经常使用的报销凭据，是会计核算的原始依据，也是审计机关、税务机关执法的依据。在我凰“以票控税”的制度下，发票不符合税法规定就会产生税务风险，因此发票管理不容忽视。《电力行业发票管理指南》旨在通过浅显易懂的语言，让读者掌握发票的基本知识，以免在实际工作中走弯路、踩雷区，避免因发票带来的税务风险。《电力行业发票管理指南》共分四章，包括发票分类与票样、发票开其基本规定、发票开具特殊规定以及发票管理其他相关事项。《电力行业发票管理指南》引用大量现行发票图样，梳理了现行发票开具与使用政策，便于各类人员查阅使用，极具实用，陡。

全书集实例与纳税筹划方案于一体，包括增值税纳税筹划案例解析、消费税纳税筹划案例解析、出口退税纳税筹划案例解析、国际税收筹划案例解析、土地增值税纳税筹划案例解析、房产税纳税筹划案例解析、契税纳税筹划案例解析、企业所得税纳税筹划案例解析、个人所得税纳税筹划案例解析。笔者利用一年的时间对1200多个案例进行了一次精选，然后将多数案例再以新政策作为操作背景，对相关策划事项进行了重新分析，形成《庄粉荣税收策划实战案例精选》一书，从而跟《税收策划36计》等书组成一套完整的税收策划实务操作模型。

The year 2020 is the final year of the 13th Five-Year Plan. In the past five years，China's fiscal reform and development has gone through an extraordinary journey of hard efforts and scored new achievements，as evidenced by further strengthened financial capaaty，sustained intensity of fiscal expenditures，unprecedented tax and fee cut，steady rise of spending on areas related to people's wellbeing，effective fiscal support for major national strategies，continued deepening of the reform of fiscal and tax system，and greater role in global economic governance. In this process，finance authorities in China doubled efforts to unlock market vitality，improve fiscal macro-regulation，and strengthen cross-cyclical design and counter-cyclical adjustment of policies. In addition，they worked to refine the fiscal and tax policy system，adjust and optimize the expenditure mix，advance the fiscal and tax reform and fiscal management in a coordinated manner，and enhance fiscal governance effiaency On the international front，they also stepped up efforts in deepening international economic and financial exchanges and cooperation，to push for higher-standard opening up of China.In 2020，finance authorities in China coordinated their efforts in pandemic prevention and control with economic and social development，providing strong support for economic recovery and overall social stability. Taking pandemic prevention and control as the most important and urgent task，they put forward the two guarantees in no time to lend fuU support to the fight against COVID-19，and sought to mitigate the impact of the pandemicwith enhanced fiscal policy support and stronger policy interpretation and communication efforts. Moreover，they promptly introduced large-scale relief poliaes for struggling enterprises，and creatively set up the mechanism for directly allocating budgetary funds to prefecture and county-level governments，in order to stabilize and sustain economic recovery. They supported the fight of the three critical battles to successfully eradicate poverty as planned，notably improve the ecological and environmental quality，and effectively forestall and defuse potential risks，helping secure the last mile of building a moderately prosperous society in all respects. They endeavored to support people's livelihood，with a focus on keeping enterprises afloat to retain employment，ensuring the three prioritiesat the grassroots level，steadily raising the protection of people's basic livelihood，and firmly safeguarding security in six key areas. They further worked to deepen the supply-side structural reforms，vigorously supported technological innovation，helped accelerate the transformation and upgrading of manufacturing sector，provided assistance for struggling micro and small-sized enterprises，strengthened food and energy security，and enhanced the innovation capacity and competitiveness ofthe real economy Efforts were also made to deepen reform and opening up，steadily advance the reform of fiscal and tax system，continue to deepen international economic and financial cooperation，further consolidate the foundation of fiscal management，transform the regulatory bureaus with tangible results，and steadily enhance the level of fiscal governance.The year 2021 is of speaal significance in the process of China's modernization drive，since it marks the beginning of the 14th Five-Year Plan and heralds a new journey of building a modern socialist country in all respects. In keeping with the general principles of seeking progress while maintaining stability，finance authorities in China will proceed from the new development stage，fully apply the new development philosophy，and seek to foster a new development paradigm. They will pursue high-quality development as the general aim，advance supply-side structural reform as the main task，and harness reform and innovation as the key source of momentum in their endeavor to meet the fundamental goal of satisfying the people's growing needs for a better life. They will apply systemic thinking，ensure stability on six key fronts and maintain security in six key areas，implement macro policies in a saence-based and targeted way，keep major economic indicators within an appropriate range，continue to expand domestic demand，strengthen science and technology to provide strategic support，and pursue higher-standard opening up. The proactive fiscal policies will improve its quality and efficacy，and be more sustainable.Overall planning of fiscal resources will be strengthened to maintain appropriate level of expenditures，further optimize the expenditure mix，and increase financial support for major national strategic tasks. Hard work，diligence and frugality will be emphasized to fully implement the requirements on belt-tightening for Party and government agenaes. The establishment of a modern fiscal and tax system will be accelerated to beef up budgetary constraints and performance management. Moreover，local government debt management will be strengthened to resolve risks arising from local government hidden debts，so as to ensure a good start of the 14th Five-Year Plan and to celebrate the centenary of the founding of the Communist Party of China with outstanding achievements.China Finance 2020 brings together important fiscal and tax reform policies，events ofinternational economic and financial cooperation，macroeconomic data，local fiscal and tax reform practices，remarks and opinions of finance officials at various levels as well as Chinese scholars regarding fiscal and tax reform，etc.

新企业所得税法从 2008 年 1 月 1 日施行以来，国务院及财政部税务总局陆续出台了300多份配套文件，有力的保证了税法的顺利实施。但这些政策文件时间跨度长、前后衔接复杂，政策碎片化，税会差异大，这既增加了纳税人熟悉掌握政策的难度，也加大了税务机关管理服务的难度。 为将复杂的企业所得税业务化繁为简、准确把握企业所得税原理和立法精髓，将时间跨度长、数量众多的碎片化配套政策进行系统集成，将税法与财务会计制度进行精准衔接，编著者对近些年来从事企业所得税管理工作中积累的读书笔记和工作笔记进行了系统整理，集成为《企业所得税业务知识读本》，共分为企业所得税制度、企业所得税税基、企业跨境所得管理、征收管理、特殊事项管理等5篇共计23章95节31余万字。

本教材立足于我国**的政府预算法律、法规和制度安排，并在借鉴国外先进经验的基础上，比较全面系统地阐述了政府预算的基本理论、基本知识及管理程序和管理方法，突出地反映了政府预算改革的**理论与实践成果，既有一定的理论深度和前瞻性，又有较强的实务性和可操作性。本次修订是在第三版的基础上，结合理论及实践方面的改革做了较大的补充及调整后形成的。全部内容包括八章，分别是政府预算基本理论，政府预算起源与发展，政府预算管理与分类，政府预算规划与编制，政府预算审查与批准，政府预算执行与调整，政府决算、财务报告与绩效评价，政府预算监督与问责。

习近平总书记在“不忘初衷心、牢记使命”主题教育工作会议上强调：“要宣传正面典型，宣传党员干部身边可信可学的先进人物，推广一批可复制可普及的好经验。”本书汇集贯彻落实中央重大决策部署、深化财政改革发展的生动案例。这些案例展示了党的十九大以来，各级财政部门贯彻落实习近平新时代中国特色社会主义思想和中央重大决策部署，在财政改革发展中取得的重要工作成果和先进改革经验，是帮助财政干部深入学习领会习近平新时代中国特色社会主义思想、提高制度执行力和治理能力、提升攻坚克难本领的重要参考。

农业补贴是各国政府支持农业发展的有效政策工具。本书基于农户行为理论，借鉴国内外相关研究成果，构建嵌入农业补贴政策的农户生产决策行为理论模型，并运用粮食主产区湖南省稻作大户的微观调查数据，实证分析农业支持保护补贴政策对农户生产决策行为的影响，据此客观评价农业补贴政策的实施效果，并借鉴发达国家农业补贴政策的成功经验和现行农业支持保护补贴政策实施中存在的问题，提出进一步完善农业支持保护补贴的政策建议。

《税务教学案例精选精析》设计的案例具有代表性、典型性，大多涉及现行多个税种，且不仅仅只是相关税法知识的简单堆砌，而是突出税种之间在税法规定上的交叉以及企业经济业务的综合，充分体现了实验内容的专业性与综合性。《税务教学案例精选精析》设计的案例涵盖税款核算、纳税申报、税收筹划、税务稽查与纳税评估等五个模块，基本反映了税务实践教学的全貌，体现了税务实践教学内容体系的系？性与完整性。《税务教学案例精选精析》适用于财经类高校税务相关专业课程案例教学，专业课程实验以及税务综合性模拟实验，同时也可以为广大备考注册会计师、注册税务师以及会计职称的考生进行主观题演练以及企业会计从业人员开展涉税处理工作提供有益的帮助。