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纳税参考（内部资料，免费赠阅）北京大成方略纳税人俱乐部有限公司二00九年十一月目录（2009年第11期总字第032期）一、本期财税政策要点提示····································5二、最新财税政策法规1、财政部海关总署国家税务总局关于研发机构采购设备税收政策的通知财税[2009]115号2009-10-10·································92、财政部国家税务总局关于揭阳潮汕机场减征耕地占用税问题的批复财税[2009]126号2009-10-23································133、财政部国家税务总局关于免征进口粗铜含金部分进口环节增值税的通知财关税[2009]60号2009-09-28·······························134、国家税务总局关于四川省机场集团有限公司向驻场单位转供水电气征税问题的批复国税函[2009]537号2009-09-22······························145、国家税务总局关于资源综合利用有关企业所得税优惠问题的批复国税函[2009]567号2009-10-10······························156、国家税务总局关于纳税人资产重组有关增值税政策问题的批复国税函[2009]585号2009-10-21······························157、国家税务总局关于农村电网维护费征免增值税问题的通知国税函[2009]591号2009-10-23······························168、国家税务总局关于如何理解和认定税收协定中“受益所有人”的通知国税函[2009]601号2009-10-27······························179、国家税务总局关于明确国有土地使用权出让契税计税依据的批复国税函[2009]603号2009-10-27······························1910、文化部关于制定《文化部文化产业投资指导目录》的公告部便函[2009]42号2009-09-08·······························2011、工业和信息化部国家发展和改革委员会科学技术部财政部商务部国家税务总局国家质量监督检验检疫总局关于印发机电产品包装节材代木工作方案的通知工信部联节［2009］416号2009-08-27························29三、最新财税政策解读1、新政策下混合销售与兼营行为的纳税分析·····················332、提前收款开票及时确认收入的税务处理·······················393、涉农和中小企业贷款损失准备金可扣除·······················424、投资未到位时借款利息不能扣除·····························445、解读汇发[2008]64号、国税发[2008]122号：境外付汇莫忘开具《税务证明》·································46四、财务管理文章精选1、预提成本的计算与核算终止日································522、实物还建的土地增值税处理·································573、所得税费用在实务中如何处理？·····························604、未确认融资费用会计税务处理不同···························635、上市公司股票期权所得的会计税务处理（下）···················65五、纳税筹划文章精选1、“买一赠一”销售方式的税务筹划·····························702、新企业所得税法下的纳税筹划·······························74本期财税政策要点提示1、关于研发机构采购设备税收政策的通知通知明确,科学研究和技术开发，促进科技进步，经国务院批准，对外资研发中心进口科技开发用品免征进口税收，对内外资研发机构采购国产设备全额退还增值...