<div style="margin: 17pt 0cm 16.5pt; text-indent: 21pt" align="center"><b><font size="6"><a ><span style="font-size: 16pt; line-height: 240%">《企业所得税汇算清缴》</span></a></font></b></div>
<div><b>备用名称<span>1：“新税法下所得税汇算清缴与新《企业所得税纳税申报表》填报”</span></b></div>
<div><b>备用名称<span>2：新企业所得税法解读与政策分析</span></b></div>
<div><b>备用名称<span>3：企业所得税法与纳税筹划</span></b></div>
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<div style="text-indent: 21pt">新《企业所得税法》及《实施条例》已正式实施，<span>2008年成为新、旧企业所得税法衔接和过渡的第一年，国务院、财政部和国家税务总局先后下发了一系列配套和补充文件，随着这些配套税收政策的实施，将直接关系到企业一年的经营业绩及应交纳企业所得税的多少。另新《企业所得税纳税申报表》同时也发生了重大的变化，新表已正式颁布。</span></div>
<div style="text-indent: 21pt">——企业财税人员在实际工作中，面对我们成千上万条税收法规的规定、面对企业五花八门的涉税业务、面对越来越大的会计处理与税务处理的差异，我们的税务经理应该如何从整体上把控企业的涉税风险？</div>
<div style="text-indent: 21pt">——如何处理那些没有税法规定的涉税业务？</div>
<div style="text-indent: 21pt">——又如何在很短时间内理解那些干涩的税法条文？</div>
<div style="text-indent: 21pt">——新所得税法在政策上发生了哪些重大的变化？</div>
<div style="text-indent: 21pt">——这些政策对企业的纳税负担会产生哪些变化？</div>
<div style="text-indent: 21pt">——企业在具体收入、成本费用、资产等项目如何根据税收政策进行纳税调整？</div>
<div style="text-indent: 21pt">——新的纳税申报表发生了哪些变化？</div>
<div style="text-indent: 21pt">——对于重组、境外所得、投资等特税业务如何进行税务处理和纳税表填报？</div>
<div style="text-indent: 21pt">……</div>
<div style="text-indent: 21pt">为使广大企业财务人员掌握最新税收政策，防范涉税风险，熟悉新法申报表的填报方法，我们特邀请企业纳税筹划专家、财务技术网专家讲师、清华大学总裁班特聘教授刘国东先生与企业面对面，解析配套新《企业所得税法》过渡政策文件，分析新税法实施第一年应注意事项，并结合案例讲解汇算清缴工作中企业涉税事项的解决途径和应对方案，帮助企业解决新政策执行过程中可能面临的税务问题，有效防范和控制涉税风险，并在依法纳税基础上提高企业财务管理水平和税后经济效益。本次场地有限机会难得，预报从速！</div>
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<div style="text-indent: 24.1pt"><b><span style="font-size: 12pt">【培训对象】</span></b>总经理、首席财务官、税务官、财务总监<span>/经理、税务总监/经理、法律总监/经理、会计主管、涉税会计、税务专员等。</span></div>
<div style="text-indent: 23.6pt"><b><span style="font-size: 12pt">【课程特色】</span></b>为财税人员量身制作，专家学员互动交流，案例教学，课程内容实用，即学即用。简单，有效，可操作性强。</div>
<div style="text-indent: 23.6pt"><b><span style="font-size: 12pt">【培训讲师】</span></b></div>
<div style="text-indent: 21pt">►刘国东 先生</div>
<div style="text-indent: 21pt">著名企业纳税筹划专家；财务技术网专家讲师、特聘顾问；中国注册会计师、中国注册税务师、中国注册资产评估师；北京金安成税务师事务所所长，北京天同信会计师事务所高级经理。</div>
<div style="text-indent: 21pt">刘国东老师原主要从事国有企业，外资企业审计评估及财税咨询工作，现主要集中服务于国内外高成长企业、上市公司、<span>500强客户，并担任多家大型集团及上市公司财税顾问，为客户在中国提供税务咨询、税务顾问、税收筹划、确立组织结构纳税布局、业务流程纳税规划控制风险审计、并购重组改制纳税设计、税务司法鉴定等服务。擅长主讲课程：《企业所得税汇算清缴》；《企业纳税筹划》；《财务总监风险防范》；《新企业所得税法及其下的纳税筹划》等，逾万财务人员与财务相关管理人员听过刘老师的税务课程，学员满意度达95%以上，很多财务人员听了一次课后便成为刘老师的税务课程的粉丝。</span></div>
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<div style="text-indent: 23.6pt; line-height: 20pt"><b><span style="font-size: 12pt">【课程大纲】</span></b></div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>财税人员纳税实际操作中应关注的几项原则（举例）</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>合理性原则</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>事前性原则</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>税务处理清晰性原则</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>税务、会计差异化处理原则</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>税务风险可控原则</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>税收法规的多角度理解原则</div>
<div style="line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>新纳税申报表的整体设计及填报思路</b></div>
<div style="line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>收入项目的填报及纳税调整</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>收入的税务分类</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>补贴收入的税务处理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>视同销售收入的政策变化</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各收入项目的纳税调整</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各收入项目的纳税申报表填报</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>成本费用项目的填报及纳税调整</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>成本项目列支政策的变化</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各成本项目的申报表填报</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>工资及<b>三项经费</b>的列支的政策变化、纳税调整及申报表的填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span><b>业务招待费</b>的政策变化、纳税调整及申报表的填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>广告及业务宣传费、对外捐赠、赞助支出等限额的政策变化、纳税调整及申报表填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>各种保险支出、差旅费、劳动保护费等费用项目列支条件及申报表填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>关于<b>无法取得发票</b>的成本费用项目的列支</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企业一些<b>特殊费用</b>项目的税前列支问题</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>资产类项目的填报及纳税调整</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>关于资产“计税基础”的理解</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>固定资产折旧的政策变化、纳税调整及申报表填报</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>以前年度固定资产在新法下折旧年限发生变化的折旧处理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>无形资产摊销的政策变化、纳税调整及申报表填报</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>长期待摊费用摊销的政策变化、纳税调整及申报表填报</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>以公允价值计量资产的税收政策及申报表填报</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>企业重组税务处理</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企业重组中税务处理的“中性化”原则</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企业重组业务的纳税调整</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>税收优惠政策及享受优惠政策的纳税申报</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>新税法下的税收优惠政策及企业运用</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>税收优惠项目的申报表填列</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企业所得税税收筹划的考虑</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>弥补以前年度亏损的政策变化及申报表填报</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>亏损弥补政策的变化</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>弥补以前年度亏损的填报</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>利用亏损进行税收筹划的考虑</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>境外所得的税收抵免政策及申报表的填报</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>直接税收抵免、间接税收抵免政策解析</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>与境外所得相关申报表的填列</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>关于对外投资损失、收益的相关税收政策及申报表的填报</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>股息、红利投资收益的税务处理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>投资转让所得、损失的税务处理</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>关于特别纳税调整事项的税务处理原则及申报填列</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>企业主要采用的避税方式</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>反避税的主要方式</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>总分机构汇总纳税政策及申报表填报</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>汇总纳税相关政策解析</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>首次采用总分机构汇总纳税以前年度亏损弥的处理</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>汇总纳税的审计问题</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>汇总纳税的申报表填列</div>
<div style="margin: 0cm 0cm 0pt 21pt; text-indent: -21pt; line-height: 20pt"><span style="color: blue">1<span style="font: 7pt 'Times New Roman'"> </span></span><b>税收征管的政策变化</b></div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>纳税申报表附列资料的含义及填报</div>
<div style="margin: 0cm 0cm 0pt 42pt; text-indent: -21pt; line-height: 20pt"><span>Ø<span style="font: 7pt 'Times New Roman'"> </span></span>申报期限和汇算清缴期间的变化</div>
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