威科先行 · 财税信息库 China Tax & Accounting Reference

产品价值

一站式财税实务解决方案

• 政策法规及专家解读
• 热点财税话题解析
• 财税实务指南
• 实操问题解答
• 智能图表工具

全方位配套信息工具服务

• 高质量法规翻译
• 手机版便捷办公
• 专业编辑在线服务

汇聚专家智慧

合作机构：普华永道、德勤、毕马威、安永、罗申美、致同、天职、大华、大信、天职国际、华税、明税、金杜、汉坤、德恒、锦天城等

核心内容

专业解读

• 专业文章：与上百家专业机构合作，特邀17 个国内知名机构、专家列席，解读政策法规和热点问题，助力您为客户提供更高价值的服务
• 专题聚焦：针对具体实务话题提供体系化、全方位的梳理成果，深度解析热点、难点话题：
  • 威科报告：月度亮点提示、行业税务动态精选、上市公司信息披露风险预警
  • 系列专题：官方指导系列、企业实操系列、百宝书系列、年度回顾与展望、年报审计内控审计情况报告
  • 税务实务：企业所得税、个人所得税、增值税、其他税种、税收优惠、并购重组、转让定价、“走出去”税务、“走进来”税务、上市税务、税务争议解决、税务风险防控
  • 会计实务：企业会计准则、国际会计准则、上市政策、信息披露
  • 审计实务：年报审计、行业监管
  • 内控和风险管理、海关、外汇

实务指南

体系化呈现税务、财务会计知识，及时更新、专业实用，实时在线提供信息帮助。

• 《中国税务合规实务指南：所得税》
• 《中国税务合规实务指南：流转税》
• 《中国税务合规实务指南：税务复核》
• 《中国税务筹划指南》
• 《转让定价实务指南》
• 《中国企业“走出去”税务实务指引》
• 《税务新时代下的企业合规应对指引》
• 《香港有限合伙基金手册》
• 《高新技术企业资格管理工作指南（2021-2022）》
• 《中国会计实务手册》（I、II、III）
• 《 全球税收与经营通典：一带一路国家》
• 《全球税收与经营通典：亚太国家及地区》

智能工具

四款独家智能工具，批量解决日常实务中的重复问题，提高工作价值和效率。

智能决策

• 行业税收优惠政策指引
• 区域税收优惠与扶持政策指引
• 职工一次性补偿个税计算器（适用于解除劳动合同和提前退休）
• 印花税计算器
• CRS 系列- 新开个人账户尽职调查程序
• CRS 系列- 存量个人低净值账户尽职调查程序
• CRS 系列- 存量个人高净值账户尽职调查程序
• CRS 系列- 新开机构账户尽职调查程序
• CRS 系列- 存量机构账户尽职调查程序

计算器

• 新工资薪金、汇算清缴个税计算器（2021 个人版）
• 新个税工资累计预扣计算表（企业版）

制度助手

• 涵盖税务管理、发票管理、预算管理、核算管理、财务管理、内控和风险管理领域的制度内容，提供全文模板，助力企业合规管理制度的建立
• 根据最新法规及时更新，用户只需根据企业实际情况替换提示内容，即可生成企业所需的管理制度

表单模版

• 收录 1000+ 财税领域官方机构发布的申报表、审计清单、调查报告等模板，涵盖税务、财务、审计、海关、金融等领域，您可以随时下载使用

智能图表

个人所得税工具

• 新个税外籍在华纳税义务判定工具
• 个人所得税申报智能工具表

企业所得税工具

• 企业所得税税前扣除政策汇总表
• 企业所得税收入政策汇总表
• 企业所得税资产政策汇总表
• 企业所得税年度申报智能工具表

增值税工具

• 增值税纳税申报智能工具
• 购进国内旅客运输服务进项抵扣明细表
• 土地增值税智能申报工具
• 发票合规助手

税率查询工具

• 税率查询工具（2021 版）

优惠政策查询工具

• 税收优惠政策汇总表（2021 版）

国际税查询工具

• 国际税查询工具
• 国际税制速览
• 中国对外税收协定对比表

税务风险防范工具

• 税务风险防范工具
• 大企业税务风险分析及防控指引
• 企业所得税汇算清缴纳税风险提示指引

财务、审计工具

• 财务、审计工具
• 审计准则问题指引表
• 上市公司行业信息披露指引表
• 会计科目与会计处理
• 高新技术企业认定专项审计
• 企业财务报表通用模板
• 合并报表底稿模板

其他税种工具

• 其他税种申报智能工具表
• 税务管理智能工具表

Legislations

Provide daily updates in laws related to tax and accounting, include over 790,000 selected financial and tax laws and regulations based on topic, industry, region, and issuer to facilitate queries, and provide translations of important law and regulations.

Articles

Cover changes in China tax laws and international tax updates, and provide Chinese and English versions of important financial and tax updates.

Cases

Provide a great number of court cases on tax matters about enterprise operation, collect and systemize abundant practical cases concerning frauds of listed companies, enterprise tax inspection and transfer pricing.

Special Topics

Provide official interpretation and insights by experts and practitioners in tax, finance, accounting, internal control, IPO and risk management.

Conduct in-depth analysis of hot and difficult issues of tax and accounting, according to the tax, accounting, internal control and risk management, enterprise listing to sort out the topic content.

Q&A

Includes explanations by state administration on Taxation, tax authorities in various regions and other state administration agencies on some common issues.

Practical Guides

Cover practical guide monographs in income tax, turnover tax, tax planning, tax inspection and accounting compliance, update content concerning taxation laws and accounting standards on a real-time or regular basis, and summarize existing taxation laws in China. Practical guides are listed below:

List of Practical Guides:

1. China Tax and Customs Law Guide (English Version) (Author: Baker & McKenzie, Deloitte)
2. A Practical Guide to Tax Compliance in China (I): Turnover Tax (Chinese Version) (Author: JFU Consultants)
3. A Practical Guide to Tax Compliance in China (II): Income Tax (Chinese Version) (Author: JFU Consultants)
4. A Practical Guide to Tax Compliance in China (III): Tax Review (Chinese Version) (Author: JFU Consultants)
5. China Tax Planning Guide (Chinese Version) (Author: RSM International)
6. China Tax Planning Guide (English Version) (Author: RSM International)
7. Accounting Practices in China (I): Financial Reports (Chinese Version) (Author: CCH Editors, Grant Thornthon)
8. Accounting Practices in China (II): Confirmation and Calculation of Accounting Elements (Chinese Version) (Author: CCH Editors, Grant Thornthon)
9. Accounting Practices in China (III): Accounting Treatment in Specific Matters and Special Deals（Chinese Version） (Author: CCH Editors, Grant Thornthon)
10. Mergers & Acquisitions in China: Taxation (English Version) (Author: PricewaterhouseCoopers)
11. Tax Compliance in Greater China (English Version) (Author: Stephen Nelson, Michael Olesnicky, Winnie Choy, Michael Wong, Dennis Lee, James C.C.Li)
12. China Tax Mannual Online (English Version) (Author: Deloitte)
13. China Master GAAP Guide (English Version) (Author: Patrick Ng)
14. China Tax Treaties Online (English Version) (Author: Deloitte)
15. Transfer Pricing – A Practical Guide (Bilingual Version) (Author: Transfer Pricing Associates)
16. Tax Planning for Expatriates in China (English Version) (Author: Deloitte)
17. Foreign Exchange Control in China (Chinese Version) (Author: CCH Editors, KPMG, Tu Hong, GM of Bank of Communications New York Branch)
18. Foreign Exchange Control in China (English Version) (Author: Tu Hong, GM of Bank of Communications New York Branch)
19. Hong Kong Master Tax Guide (English Version) (Author: BDO Tax Limited)
20. Hong Kong Master GAAP Guide (English Version) (Author: Patrick Ng)
21. Hong Kong Tax Manual (English Version) (Author: DLA Piper)
22. Hong Kong Tax Workbook-Simplified（English Version) (Author: Percy Wong, Teresa Wong, Jody Wong)
23. Macao Master Tax Guide (English Version) (Author: Ernst & Young)

Tools:

Wolters Kluwer’s original, innovative tools lead to greater research efficiency.

1. Smart Tool for CIT Annual Filing
2. Smart Tool for CIT Revenue
3. Smart Tool for CIT Assets
4. Smart Tool for CIT Deduction
5. Smart Tool for Tax Incentives
6. Tax Rate Inquiry Tools
7. Comparison Chart for Tax Treaties
8. General Template for Enterprise Financial Statements
9. Invoice Compliance Assistant
10. IIT Assessment Tool for Foreigners in China
11. Detailed List of Input Deduction for Purchase of Domestic Passenger Transport Services
12. New Smart Chart for Calculating the IIT of Cumulative Wages
13. Smart Declaration Tool for Land Value Added Tax
14. Guidelines on Auditing Standards
15. Listed Company Information Disclosure Table
16. Accounting Title and Accounting Treatment
17. High-Tech Enterprises Certification Audit Guide
18. Summary of International Tax System
19. Smart Chart for Annual Report on Business Associations of Enterprises
20. Risk Guidelines for Financial Statements of Commercial Banks
21. Summary of International Tax System
22. Smart Chart for Annual Report on Business Associations of Enterprises
23. Risk Guidelines for Financial Statements of Commercial Banks