目录前言..........................................................................................................................5第一章税收制度与个人理财...................................................................................7第一节商品劳务税............................................................................................81.1增值税——商品税的现代形式..............................................................81.2消费税现行税制........................................................................................131.3营业税.........................................................................................................15第二节所得税.....................................................................................................21第三节其他税种.....................................................................................................28第四节税制与个人理财...................................................................................38第二章个人税务筹划要点........................................................................................40第一节纳税人身份设计...................................................................................431.1法律规定.....................................................................................................431.2筹划原理及方法........................................................................................43第二节征税范围的考虑...................................................................................462.1征税范围的法律规定...............................................................................462.2筹划原理及方法........................................................................................50第三节计税依据的规划...................................................................................513.1工资、薪金所得的筹划...........................................................................513.2个体工商户生产、经营所得的筹划.....................................................573.3对企事业单位的承包经营、承租经营所得的筹划...........................583.4劳务报酬所得的筹划...............................................................................583.5利息、股息、红利所得的筹划..............................................................59第四节税率的选择............................................................................................604.1法律规定.....................................................................................................604.2税率的筹划方法........................................................................................60第五节税收优惠的利用...................................................................................635.1法律规定.....................................................................................................63第六节特殊规定的计划——公益性捐赠.....................................................646.1法律规定：................................................................................................646.2筹划原理及方法........................................................................................64第三章个人跨国所得的税务筹划...........................................................................74第一节跨国所得纳税义务的判定.............................
