企业财税合规实战入门 在线下载 pdf mobi 2025 epub 电子版

一本书读懂财务合规、税务合规、法务合规；内容翔实、案例丰富，帮助企业、个人解决实际问题的财税合规手册。

《企业财税合规实战入门》书中

上半部分主要是财务相关的内容：既有从会计、发票、账簿、资产负债表、股东权益、利润表、现金流量表、会计报表附注、会计档案基础资料等常见合规细项入手，通过实际案例解读财务合规中常见误区。还有从企业战略角度，分析财务运作行为（内外部财务项目、资金项目、资产项目、负债项目、资本项目、损益确认行为）、相关财务人员（日常管理、选拔、任免、交流、继续教育、检查）等工作操作注意要点。还详解了公司及财务从业人员的日常法律风险及根源。

下半部分主要是税务相关的内容：以企业经营时间为主线，分为企业设立过程中的税务合规、企业运营中的税务合规、企业注销和破产中的税务合规、企业涉税刑事合规、 “走出去”企业的税务合规几个部分，方便读者查找。

1、一本书读懂财务合规、税务合规、法务合规。

2、本书是法律硕士教育的代表成果。

3、财务和税务是关系企业命运的两大痛点，本书是帮助企业、个人解决实际问题的合规手册。

4、最新政策文件规定和实操指导。

目录

上篇

财务合规篇

第一章 会计资料合规管理 ··································································2

第一节 会计资料管理的常见不合规问题 ····································2

一、会计资料管理的常见不合规问题 ··································2

二、原因分析 ································································3

第二节 会计凭证合规管理 ······················································3

一、原始凭证合规管理 ····················································3

二、发票合规管理 ··························································5

三、记账凭证合规管理 ·················································· 10

第三节 会计账簿合规管理 ···················································· 14

一、会计账簿的分类 ····················································· 14

二、会计账簿的启用及记账规则 ······································ 17

三、会计账簿的对账、更正及结账 ··································· 18

第四节 财务报告合规管理 ···················································· 20

一、财务报告编制的合规准备 ········································· 20

二、资产负债表编制的合规事项 ······································ 22

三、股东权益变动表编制的合规事项 ································ 24

四、利润表编制的合规事项 ············································ 25

五、现金流量表编制的合规事项 ······································ 26

六、会计报表附注编制的合规事项 ··································· 27

第五节 会计档案合规管理 ···················································· 28

一、会计档案基础资料的合规管理 ··································· 28

目 录

企业财税合规实战入门

二、会计档案保管、借阅、销毁的合规 ····························· 30

第六节 会计资料合规检查的要点 ··········································· 34

一、原始凭证合规检查的要点 ········································· 34

二、记账凭证合规检查的要点 ········································· 34

三、会计账簿合规检查的要点 ········································· 35

四、会计报表合规检查的要点 ········································· 36

五、会计档案合规检查的要点 ········································· 37

第二章 会计科目合规管理 ································································ 38

第一节 会计科目的常见不合规问题 ········································ 38

一、会计科目存在的问题 ··············································· 38

二、原因分析 ······························································ 39

第二节 资产类会计科目合规管理 ··········································· 39

一、货币资金类会计科目的合规管理 ································ 40

二、单位往来类会计科目的合规管理 ································ 43

三、存货类会计科目的合规管理 ······································ 47

四、长期资产类会计科目的合规管理 ································ 51

五、其他资产类会计科目的合规管理 ································ 58

第三节 负债类会计科目合规管理 ··········································· 60

一、单位往来类会计科目的合规管理 ································ 61

二、特殊负债类会计科目的合规管理 ································ 63

第四节 所有者权益类会计科目合规管理 ·································· 69

一、资本类会计科目的合规管理 ······································ 69

二、留存收益类会计科目的合规管理 ································ 74

第五节 损益类会计科目合规管理 ··········································· 78

一、收入类会计科目的合规管理 ······································ 78

二、支出类会计科目的合规管理 ······································ 82

第六节 其他会计科目合规管理 ·············································· 83

一、生产成本类会计科目的合规管理 ································ 84

二、其他成本类会计科目的合规管理 ································ 85

II

目 录

第三章 财务运作行为合规管理 ·························································· 87

第一节 财务运作的常见不合规问题 ········································ 87

一、财务运作不合规行为 ··············································· 87

二、原因分析 ······························································ 89

第二节 财务运作内部牵制要求 ·············································· 89

一、财务运作内部牵制的原则 ········································· 90

二、内部牵制的具体控制规范 ········································· 90

第三节 资金项目合规管理 ···················································· 92

一、现金的合规管理 ····················································· 92

二、银行存款的合规管理 ··············································· 93

三、票据及印章的合规管理 ············································ 94

四、国有企业“小金库”的合规管理 ································ 95

第四节 资产项目合规管理 ···················································· 98

一、计提坏账准备的合规事项 ········································· 98

二、存货管理行为的合规事项 ········································· 99

三、长期股权投资管理行为的合规事项 ····························102

四、固定资产管理行为的合规事项 ··································106

五、无形资产管理行为的合规事项 ··································109

第五节 负债项目合规管理 ··················································· 111

一、无法支付或无须支付的应付账款处理方式 ···················111

二、职工薪酬管理的合规事项 ········································112

第六节 资本项目合规管理 ··················································· 113

一、企业合并成本确认 ·················································114

二、关联方披露的合规事项 ···········································116

三、出资管理的合规事项 ··············································117

四、资本变动管理的合规事项 ········································120

第七节 损益确认行为合规管理 ·············································122

一、履约义务收入确认的合规事项 ··································122

二、费用支出确认的合规事项 ········································126

三、费用报销行为的合规管理 ········································129

III

企业财税合规实战入门

第八节 财务运作行为的合规检查要点 ····································141

内部牵制的合规检查要点 ··············································141

第四章 财务人员合规管理 ·······························································151

第一节 财务人员管理的不合规问题 ·······································151

一、财务人员管理的常见不合规行为 ·······························151

二、原因分析 ·····························································152

第二节 财务人员选拔的合规管理 ··········································153

一、财务机构设置和财务人员配备合规事项 ······················153

二、总会计师选拔合规事项 ···········································156

三、财务岗位设置的合规事项 ········································158

第三节 财务人员任免的合规管理 ··········································160

一、财务人员任职的禁止事项 ········································160

二、财务人员任免的合规操作 ········································161

第四节 财务人员交流的合规管理 ··········································163

一、财务人员工作交接的合规事项 ··································163

二、财务人员工作交接特殊事项 ·····································166

第五节 财务人员继续教育的合规管理 ····································167

一、日常继续教育 ·······················································167

二、会计专业技术资格 ·················································169

三、财务人员职业道德建设 ···········································171

第六节 财务人员管理合规的检查要点 ····································172

一、财务机构管理的合规检查要点 ··································172

二、财务人员管理的合规检查要点 ··································172

三、财务工作交接管理的合规检查要点 ····························173

第五章 财务违规行为的法律责任······················································174

第一节 财务人员的法律风险及根源 ·······································174

一、财务工作人员的法律风险 ········································174

二、根源分析 ·····························································174

第二节 违反行政管理规范的行政法律责任 ······························175

一、行政处罚的种类 ····················································176

IV

目 录

二、《会计法》规定的法律责任 ·······································177

三、《企业财务会计报告条例》规定的法律责任 ··················180

四、《总会计师条例》规定的法律责任 ······························182

五、《企业财务通则》规定的法律责任 ······························183

第三节 违反刑事法律的法律责任 ··········································184

一、常见财务人员职业特征的犯罪 ··································185

二、国有企业财务人员常见刑事犯罪 ·······························194

第四节 违反民商事法律的民事赔偿责任 ·································201

一、财务人员的赔偿责任 ··············································201

二、用人单位的责任和追偿权 ········································201

第五节 国有企业财务人员的纪律责任 ····································202

一、国有企业监察对象范围的认定 ··································202

二、《中国共产党纪律处分条例》规定的责任 ·····················203

三、《国有企业领导人员廉洁从业若干规定》规定的责任 ······206

四、《公职人员政务处分法》规定的责任 ···························207

下篇

税务合规篇

第六章 企业设立过程中的税务合规···················································212

第一节 注册地选择的税务合规 ·············································212

一、在实际经营地注册的合规选择 ··································212

二、区域性税收优惠地的合规选择 ··································214

三、在各类园区注册的合规选择 ·····································224

第二节 企业注册类型的合规选择 ··········································226

一、选择个人独资企业的税务考量 ··································226

二、选择合伙企业的税务考量 ········································227

第三节 股权架构设计中的税务合规考量 ·································228

一、自然人持股架构的税务合规考量 ·······························228

二、法人持股架构的税务合规考量 ··································232

三、合伙企业架构的税务合规考量 ··································236

第四节 股东出资的税务合规考量 ··········································238

一、以非货币性资产出资的企业所得税合规 ······················239

二、以非货币性资产出资的个人所得税合规 ······················241

三、以非货币性资产出资的增值税合规 ····························243

四、资本公积转增资本的税务合规 ··································244

第七章 企业运营中的税务合规 ·························································247

第一节 合同的税务合规 ······················································247

一、税负承担条款的税务合规 ········································247

二、先开票后付款条款的税务合规 ··································249

三、违约条款的税务合规 ··············································250

第二节 发票的税务合规 ······················································251

一、发票的功能 ··························································251

二、红字发票使用的合规 ··············································253

三、拒开发票的合规 ····················································253

四、入账抵扣的合规 ····················································255

第三节 收入的税务合规 ······················································255

一、增值税应税收入的合规 ···········································255

二、企业所得税应税收入的合规 ·····································262

三、企业所得税与增值税的应税收入差异 ·························265

四、不征税收入的合规 ·················································267

五、视同销售的合规 ····················································270

六、境内关联交易特别纳税调整的合规 ····························272

第四节 抵扣和扣除的合规 ···················································272

一、增值税抵扣的合规 ·················································272

二、增值税进项留抵的合规 ···········································273

三、企业所得税税前扣除的合规 ·····································275

第五节 其他税种的合规 ······················································278

一、土地增值税的合规 ·················································278

二、房产税的税务合规 ·················································283

三、印花税的税务合规 ·················································285

第六节 税收优惠政策适用的合规 ··········································285

一、小型微利企业优惠政策适用的税务合规 ······················285

二、高新技术企业优惠政策适用的税务合规 ······················289

三、技术先进型服务企业优惠政策适用的税务合规 ·············292

四、创业投资企业优惠政策适用的税务合规 ······················293

五、动漫企业优惠政策适用的税务合规 ····························295

六、农、林、牧、渔企业优惠政策适用的税务合规 ·············297

七、跨境电商企业优惠政策适用的税务合规 ······················298

第七节 员工股权激励计划中的税务合规 ·································302

一、授予阶段的税务合规 ···············································302

二、持有和行权阶段的税务合规 ······································307

三、行权后股权转让的税务合规 ······································310

四、股权激励费用税前扣除的合规 ··································311

第八节 股权收购中的税务合规 ·············································314

一、股权收购中企业所得税的合规 ··································314

二、股权收购中其他税种的合规 ·····································318

三、对赌协议的税务合规 ··············································322

第九节 资产划转的税务合规 ················································324

一、资产划转的企业所得税合规 ·····································324

二、资产划转的增值税合规 ···········································325

三、资产划转的契税合规 ··············································327

四、资产划转的土地增值税合规 ·····································327

第十节 尽职调查中的税务合规 ·············································328

一、目标企业制度的涉税合规 ········································328

二、目标企业生产经营涉税处理的合规 ····························329

三、目标企业重大经济事项涉税处理的合规 ······················329

第八章 企业注销和破产中的税务合规················································330

第一节 企业注销的税务合规 ················································330

一、企业注销的涉税程序 ··············································330

二、税务注销的不同种类 ··············································331

三、注销后的税务风险 ·················································333

第二节 企业破产的税务合规 ················································333

一、企业破产的涉税程序 ··············································333

二、税务清算的合规 ····················································335

第九章 企业涉税刑事合规 ·······························································339

第一节 危害税收征管的刑事法律风险 ····································339

一、虚开增值税专用发票罪 ···········································339

二、虚开增值税普通发票罪 ···········································345

三、骗取出口退税罪 ····················································345

四、逃避追缴欠税罪 ····················································349

第二节 涉税刑事合规评估及应对 ··········································350

一、企业刑事合规的启动 ··············································350

二、企业刑事合规的流程 ··············································351

三、涉税刑事合规典型案例 ···········································352

第十章 “走出去”企业的税务合规 ····················································354

第一节 国际重复征税及其合规应对 ·······································354

一、“走出去”企业存在的问题及风险 ······························354

二、税收饶让抵免的合规 ··············································357

三、业务合同的涉税合规 ··············································359

四、账务整理和报税的合规 ···········································360

五、收入及个人所得税的合规 ········································361

六、税务争议的救济 ····················································362

第二节 境外架构设计的涉税合规考量 ····································363

一、避税港架构设计的税务合规 ······································363

二、中间层控股架构设计的税务合规 ·······························363

三、境内外关联交易的税务合规 ······································364

四、受控外国企业认定的税务合规 ··································365

五、常设机构认定的税务合规 ········································366

主要参考书目 ·················································································369

宋槿篱

湖南大学法学院副教授，硕士生导师。喀什大学法务办特聘专家。长沙市法学法律专家库专家。中国人民大学法学院硕士，中国财政科学研究院博士。中国财税法学研究会理事，湖南省税务学会理事，湖南省财税法学研究会常务理事、企业涉税法律研究中心主任。长沙仲裁委员会仲裁员，广州仲裁委员会仲裁员。兼职律师，具有涉税案件和税务咨询工作经验。

赵远洋

管理学学士、法律硕士。湖南大学法学院法律硕士校外导师，湖南省法学会财税法学研究会理事。现就职于长沙市税务系统，从事税务稽查工作。已从事税务相关工作20余年，研究内容包括税收政策法规、税务稽查、涉税法律应用、涉税风险防控实务。曾参与各类企业要案的检查工作，拥有扎实的理论功底和丰富的实务经验。

张旭俊

经济学学士、法律硕士。现为深圳市鸿和咨询有限公司总经理。拥有10年以上的财税、法律一线实务经验，可以为客户提供财税、法律的一体化解决方案，也可以为“走出去”企业提供合规咨询服务。

何皓

湖南大学法律硕士，注册会计师、高级会计师、公司律师。从事财务工作近30年，现为中国石油天然气股份有限公司广西梧州销售分公司总会计师。

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在线阅读地址：企业财税合规实战入门在线阅读

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书籍介绍

一本书读懂财务合规、税务合规、法务合规；内容翔实、案例丰富，帮助企业、个人解决实际问题的财税合规手册。

《企业财税合规实战入门》书中

上半部分主要是财务相关的内容：既有从会计、发票、账簿、资产负债表、股东权益、利润表、现金流量表、会计报表附注、会计档案基础资料等常见合规细项入手，通过实际案例解读财务合规中常见误区。还有从企业战略角度，分析财务运作行为（内外部财务项目、资金项目、资产项目、负债项目、资本项目、损益确认行为）、相关财务人员（日常管理、选拔、任免、交流、继续教育、检查）等工作操作注意要点。还详解了公司及财务从业人员的日常法律风险及根源。

下半部分主要是税务相关的内容：以企业经营时间为主线，分为企业设立过程中的税务合规、企业运营中的税务合规、企业注销和破产中的税务合规、企业涉税刑事合规、 “走出去”企业的税务合规几个部分，方便读者查找。

1、一本书读懂财务合规、税务合规、法务合规。

2、本书是法律硕士教育的代表成果。

3、财务和税务是关系企业命运的两大痛点，本书是帮助企业、个人解决实际问题的合规手册。

4、最新政策文件规定和实操指导。

• 作者：心心念念 发布时间：2023-12-18 19:01:54

  这本书真的写的很好，用案例的形式通俗易懂，覆盖范围也很广。日常都可以拿来做工具书，碰到任何问题就想去翻一下。推荐！！！！

• 作者：灰灰 发布时间：2008-10-17 19:35:35

  爱了

• 作者：木槿花开 发布时间：2023-12-18 19:15:25

  无论是学法律的，还是学财务管理的，还是学会计的，还是学税务的，这本书都可作为工具书使用，非常实用！

• 作者：甜咸永动机 发布时间：2023-12-18 19:14:19

  合规是当下企业管理的热点，而财税又往往因为专业性强而成为法律工作的难点。这本书涵盖财务合规、税务合规、法务合规的全面内容，各位作者涉足财税各个实务领域，拥有多重专业背景，作为合规操作手册专业性与实用性都有保障。常备案头，不时翻阅，可以提供很多好用的干货！

• 作者：月半宁 发布时间：2023-12-18 19:20:01

  这本书结合实际案例把财务合规、税务合规、法务合规三方面讲解的详细透彻，对实务工作很有帮助，放在办公室当工具书用特别好，财税方面遇到什么问题翻一下基本都有答案。推荐阅读！

• 作者：超级皇家萌虎 发布时间：2023-03-03 12:59:35

  虚头巴脑

• 什么时候都不晚

  作者：Miss Silence 发布时间：2012-01-13 13:21:51

  石黑一雄是一个纯正的“讲故事的人”。不知是不是由于翻译者的关系，或者受到家庭的影响，虽然从小移居英国，但其作品里还是能够嗅得出很明显的“和风气味”。起初我说不出来那是什么，在多读几本之后发现是一种温暖底色，作为人物性情和故事背景的涂层，有节制，极坚韧。

  《长日留痕》的最后一章，史蒂文斯经过几天的旅行和漫长的回忆之后，终于见到了当年一同工作的女管家肯顿小姐。对方并未像他所想急于从生活中出走，而是表现出对人生透彻的理解和接受，也对自己的年轻时代进行了深情回溯。

  和史蒂文斯相比，小说里的其他角色都是实实在在生活过的人，他们有血肉有感情有愤怒有悲伤，一路读着史蒂文斯长长的回忆，我不由得为他感到遗憾，他这一生没有真正丰富的活过。他所做到并一直为之骄傲的，只是漂亮地完成了一个无懈可击的勋爵府男管家的职责。为此他不曾在父亲过世时表达悲伤，也失去了与肯顿小姐相爱的机会……

  他不懂是非吗，抑或是不具备悲伤和恋爱的机能，我猜想不。他只是过于教条，辛苦压抑，最后让自己成为完美的机器人罢了。小说里唯一和他相似的是他的父亲，也许正是对父亲的佩服深入骨髓，所以他到老回忆起为了安排府中聚会而没守着父亲离世，都为自己的克制力感到荣耀。

  那些反复出现的语句：“我对此无能为力”，重复的次数之多，让人感到很压抑，读者的压抑感来自主人公对自己的施压。很多次我都有想要揪着史蒂文斯的领子给他一巴掌的念头，但这个站在我面前面容冷静不露痕迹的人啊，他一定也不好过。

  这或许关乎社会背景，或许关乎个人价值观的差异。掩卷之后我不禁设想，到底是要完美的从不失控的人生，还是要常常出错状况百出的人生。如果一切归入既定的轨道行驶，永远没有打滑和爆胎，也从来不曾途中搁浅，该是多么可惜。

  史蒂文斯短短的旅途中，一路遇见的各种人，和肯顿小姐的见面也或多或少地拨动了他僵硬的心弦，回程时他看到很多互不相识的人在黄昏漫步时松弛地互相搭话，他们不为了交谈而刻意交谈。史蒂文斯忽然意识到，自己原来也可以真正从和现任美国主人的美式调侃中得到乐趣，而并非为了履行职责去“学习幽默”。

  什么时候开始都不晚，就算长日已尽，还有黄昏和黑夜。需要做的可能是什么都不必做，摊开双手接受就行。我们无法为“真正的生活”下定义，很难说哪种生活才是真正的。可我还是很乐见走过长长的大半生，史蒂文斯的生活终于有了通往花园的小径分岔路。

  “幽默”或许是可以学习的，那样的“幽默”却无法被享受。“人生”或许是可以规划的，那样的“人生”大约失去很多趣味。因为我们本来就是走在一条阡陌交错的，有城市也有原野有房车也有流浪汉的路上。这样的“人生”没有边界，也无法被框套被预设。况且就算什么都有，若有边际，便是“楚门的世界”。

• 记录一下该怎么吃

  作者：Serendipity 发布时间：2022-01-13 10:05:13

  作者威廉·李是世界知名的内科医生，哈佛医学专家，也是一位生物化学家。他用开发药物的方法来研究食物，把精准医疗和营养学结合在一起，解释了在微观的分子层面，日常饮食中的营养物质，到底会如何影响身体健康，帮助我们提升身体的自愈力。

  自愈力，也就是自我防御系统和身体保护机制，是五大系统：免疫系统、肠道菌群、血管生成、干细胞再生和DNA保护。

  1. 免疫系统就像为城市巡逻的守卫兵，一旦有可疑的东西靠近身体，它就会启动，查找体内存储的档案（免疫档案）。档案会帮助免疫系统认出感染源，快速找到对敌的方案。如果感染源是陌生的，它会启动另一套更复杂的机制，探索合理的对敌策略。只要免疫系统正常，身体就能抵御大多数感染。

  2. 第二种机制是肠道菌群，确切地说应该叫微生物组。它们不仅生活在肠道，而且生活在口腔、鼻子、肺部等等部位，可以说是遍布全身。它们就像身体请来的雇佣兵，比如，乳杆菌和双歧杆菌，这两种常见的益生菌，能产生一种脂肪酸（短链脂肪酸），有降低胆固醇，防止动脉粥样硬化，促进伤口愈合，甚至是预防流感等等作用。

  3. 第三种保护机制叫血管生成。这个词你或许没听过，但是这个现象，我们都见过。如果伤口的结痂提前脱落，能看到一块发红、发亮的组织，这就是成千上万的新血管正在生长。我们体内的血管加起来差不多有9.6万千米长，能绕地球两圈，遍布全身的各个部分。任何一个地方受到损伤，血管生成都会派出一只救援队，第一时间赶到，修复伤处。有的细胞（内皮细胞）会分裂形成新血管，有的细胞（周细胞）会帮助新血管稳定下来。

  4. 如果器官和组织本身出现问题，我们往往会觉得这是不可逆的损害，最终可能需要器官移植。但实际上，器官和组织，都是可以再生的，这就要依靠身体保护的第四种机制，干细胞再生。胎儿从受精卵开始，生长出人体的骨骼、肌肉、器官等等，都是靠干细胞的辛勤工作。干细胞不仅负责构建身体，而且能修复和再生。我们的肺和胃，每8天就会再生一次，皮肤每两周再生一次，骨骼每10年再生一次。一旦身体某个地方受损了，干细胞就会变身成特种部队，降落到那个地方做重建工作。有研究发现，胎儿的干细胞甚至能帮忙再生母亲的身体。科学家用实验室老鼠研究了干细胞再生的机制，他们发现，怀孕的母鼠心脏病发作，胎儿的干细胞会帮助母鼠修复心脏。

  5. 自我保护系统的最后一个机制，是DNA保护，它是整个系统的精密核心部队。你可能会觉得有点奇怪，DNA跟遗传有关，是一串从父母那里继承来的不变的代码，为什么它也跟身体自愈有关呢？实际上，DNA有一套保护机制，不仅跟身体自愈有关，而且是最基础的环节，在微观层面的细胞内部发挥作用。我们知道，DNA在复制的过程中，经常会出错，但是这些错误只有极少数会成为永久突变，大多数都被特定的酶修复了。修复错误，就是DNA的第一道保护。DNA的第二道保护，叫表观遗传变化，简单来说就是，DNA虽然代码不变，但是它的表现形式会变化。刚才提到的免疫细胞等等各种细胞，它们的DNA都一样，却都是不同的细胞，就是因为表观遗传变化。各种环境信号，都会影响表观遗传变化，好的信号会带来好的结果，坏的信号会带来坏的结果。比如熬夜，熬一个晚上就会干扰200多个基因，阻止它们制造蛋白质。DNA的最后一道保护是端粒。端粒是DNA两端的保护帽，你可能也听说过，端粒的长短和寿命有关，自然也跟健康有关。

  我们的身体，天然就有一套复杂的自我保护系统，拥有强大的自愈能力，不用借助外力，也能处理大多数的风险。这个道理，有点像中国古人说的：正气存内，邪不可干。很多疾病，其实都不是因为伤害身体的“邪气”太强，而是因为保护身体的“正气”太弱了，读完这本书，你就会明白，正气太弱，大概就是我们身体的自我保护系统失灵了。

  自我保护系统为什么会失灵呢？有很多种原因。严重的，像核辐射造成的永久伤害；轻量的，有睡眠不足、运动不够等等。在这种种原因里，有一个很重要，也很基本的维度，就是饮食。食物当中的各种分子，既可以激活自我保护系统，也可以摧毁它。所以说，饮食对身体健康，有决定性的作用。

  注意，有一种对五种保护机制都有好处的东西，就是茶叶。茶叶里含有的茶多酚等等物质，不仅抗氧化，抗血管生成，还能帮助免疫系统增加调节性T细胞的数量，帮助肠道形成更有利的微生物组，增加有益的双歧杆菌。不只如此，茶叶对DNA保护机制也有帮助，研究表明，喝茶还能放大肿瘤的抑制基因。

  对爱喝茶的人来说，这肯定是一个好消息。其实，在古代中国，茶叶一开始就不是饮品，而是一种药物。在茶叶产量很大的福建地区，到现在还有“一年茶，三年药”这样关于茶叶药用价值的说法。古代游牧民族不种茶也要大量进口茶叶，也是因为喝茶对身体有很多好处。

  自己定制饮食计划的工具，叫做5✖️5✖️5计划（简称三五计划）。下面，我们就用它来模拟一下制定饮食计划的过程。

  它可以分成两个步骤，第一步是限定，第二步是组合。

  限定就是划定健康食物的范围。作者在书里，给我们列了一张有200多种健康食物的清单。我们可以从这里，选出自己喜欢吃的食物。

  

  

  

  

  

  吃，是一种生活态度，有人随性所致，追求自在，有人严格自律，追求效用，当然各有各的好，而像三五计划这样，在一定框架下，给自己适度的自由，是要追求长久和平衡。

  三五计划，就是选一些对身体有益的食物，做身体的长期定投。