中国邮政集团公司全面税收自查工作手册（培训用稿）二零零九年五月二十五日目录绪言............................................................................................................................54第一章税收自查的范围和内容...........................................................................55第二章税收自查工作程序及工作要求...............................................................65第三章税收自查工作重点内容...........................................................................87第一节营业税.......................................................................................................87一、邮务类业务.................................................................................................88（一）普遍服务业务..................................................................................88（二）报刊业务..........................................................................................98（三）集邮业务..........................................................................................99（四）邮电礼仪..........................................................................................99（五）代理业务........................................................................................109二、金融类业务（邮政企业）......................................................................1111三、金融类业务（邮储银行）......................................................................1211（一）贷款业务......................................................................................1212（二）持有至到期债券利息...................................................................1313（三）金融机构往来业务.......................................................................1413（四）金融产品买卖..............................................................................1414（五）投资业务......................................................................................1616（六）贴现业务......................................................................................1616（七）银行卡业务..................................................................................1716（八）委托贷款业务..............................................................................1717（九）结算业务......................................................................................1817（十）代理证券、基金业务...................................................................1818（十一）代理债券业务...........................................................................1818（十二）代理保险业务...........................................................................1919（十三）代收代付业务及其他中间业务...............................................1919（十四）融资租赁业务...........................................................................2019（十五）金融理财业务...........................................................................2020（十六）证券承销业务...........................................................................2120（十七）自营证券收益...........................................................................2120（十八）托管业务..................................................................................2121（十九）证券经纪业务.................................................................
