Page 9 - 税制改革与税收发展研究
P. 9
目 录
第一章 财政与税收 ············································································ 1
第一节 财政概述 ········································································· 1
第二节 财政支出 ········································································21
第三节 财政收入 ········································································48
第四节 税收概述 ········································································61
第五节 商品税 ···········································································83
第六节 所得税 ········································································· 112
第二章 管理会计与税务会计 ···························································· 129
第一节 管理会计导论 ································································ 129
第二节 管理会计的基本理论与基本方法 ········································ 139
第三节 税务会计概述 ································································ 150
第四节 增值税的会计核算 ·························································· 163
第五节 个人所得税的会计核算 ···················································· 180
第三章 房地产企业的财务核算 ·························································· 195
第一节 房地产企业基本业务的核算 ·············································· 195
第二节 完善房地产企业的财务控制体系 ········································ 202
第四章 生物医药企业绩效评价的体系设计 ··········································· 205
第一节 生物医药企业绩效评价的指导思想 ····································· 205
第二节 生物医药企业绩效评价的设计原则 ····································· 207
第三节 生物医药企业绩效评价的体系构建 ····································· 210
