- Author:
Jin Caowu;
- Language: English
- Format: 1 Book
- Page: 369
- Publication Date:
02/2004
- ISBN: 750364480X
- Publisher: China Law Press
Table of Contents
ChapterⅠ The Evolution and Development Of the Chinese Taxation System
I Historical Development of the Taxation System 0f China
Ⅱ Analysis of China's Tax System
Ⅲ Reforming the Taxation System for the Market Economy
ChapterⅡ Types Of Taxes and the Basic Structure of Chinese Tax Law
I Types of Taxes
Ⅱ The Turnover Taxes
Ⅲ The composition of tax law
Ⅳ The Structure of Chinese Tax Law
V The Characteristics 0f Chinese Tax Law
ChapterⅢ Tax Legislation and Tax Agencies
I The Legislative System of Taxation
Ⅱ The system of tax c0Uect-0n and tax administration
ChapterⅣ Tax Collection and Tax Administration
I Ways of Tax Collection
Ⅱ Tax Administration
Ⅲ Agency in Taxation
Ⅳ Administration of Invoices
Chapter V Tax Administrative Punishment
I A Brief Introduction t0 Tax Administrative Punishment(“TAP”)
Ⅱ Types of TAP
Ⅲ The Enforcer of TAP and the Jurisdiction of TAP
Ⅳ Application of TAP
V Procedures for TAP
ChapterⅥ Tax Administrative Indemnification
I Tax Administrative Indemnification
Ⅱ The Scope 0f TAI
Ⅲ Petitioners for TAI and the Organs Liable for TAI
Ⅳ The Procedures for TAI
V Ways of TAI payment and standards Of TAI
ChapterⅦ Tax Dispute Resolution Mechanisms
I Settling Tax Disputes by Tax Administrative Reconsideration
Ⅱ The Acts That Can Be Accepted As A Case 0f TAR and the Jurisdiction of TARs
Ⅲ Application for TAR
Ⅳ Acceptance of applications for TAR
V Hearing and Ruling of TARs
Ⅵ Settling Tax Disputes by Tax Administration Litigation
Ⅶ The Scope and jurisdiction of litigation
Ⅷ The participants in TAL
Ⅸ The Filing of TAL and Case Acceptance
X The Hearing 0f a TAL and Judgment Making
Ⅺ Appeal and Enforcement in TAL
ChapterⅧ Value Added Tax Law
I Taxpayers
Ⅱ Scope of application
Ⅲ Definition of Ordinary Taxpayers and Small Taxpayers
Iv Tax rates
V Calculation of the Tax Amount Payable
Ⅵ Output Taxes and Input Taxes
Ⅶ The calculation 0f taxes payable
Ⅷ The Calculation 0f the Amount of Taxes Payable by Small Taxpayers
Ⅸ The Refund and Exemption Of VAT from Exported Goods
X Administration of the refund(exemption)of taxes for the export 0f goods
Ⅺ Taxation of imported Goods
Ⅻ Time Limit for Tax Payment
Ⅻ The Usage and Administration 0f Special VAT Invoices
ChapterⅨ Business Tax Law
I Evolution of the Business Tax
Ⅱ Taxpayers
Ⅲ Application of the Business Tax Law
Ⅳ Business Tax Rates and the Calculation of the Taxes Payable
V Preferential Policies
Ⅵ Time limit for tax payment
Ⅶ Tax filing and venue of tax payment
Chapter X Consumption Tax Law
Ⅰ General Introduction to the Consumption Tax
Ⅱ Taxpayers and tax items
Ⅲ Tax Rates
Ⅳ Calculation of the Consumption Taxes Payable
V Refund(Exemption)0f Taxes for the Export of Taxable Consumer Goods
Ⅵ Time Limit for Tax Payment
Ⅶ Tax Filing and Venue of Tax Payment
ChapterⅪ Tariff Law
I Tariff and Tariff Law:A Historic Description
Ⅱ object of Tariff Collection and Tariff Payer
Ⅲ Import and Export Tariff Policies
Ⅳ The rule of place of origin
V Dutiable value
Ⅵ Computation of Tariffs Payable
Ⅶ Tariff Deduction and Exemption
Ⅷ Collection and administration of tariffs
ChapterⅫ Enterprise Income Tax Law
I Taxpayer and the object of taxation
Ⅱ Tax Rate
Ⅲ Computation of taxable income
Ⅳ The taxation treatment of assets
V Computation 0f EIT Payable
Ⅵ Preferential Policies Of EIT
Ⅶ Tax Credit of the Taxes Paid Abroad
Ⅷ Tax filing and payment
ChapterⅫ Foreign-funded Enterprise and Foreign Enterprise Income Tax Law
I Taxpayer,Tax Rate and Object of Taxation
Ⅱ Taxable income
Ⅲ Tax Treatment of Assets
Ⅳ Preferential Tax Policies
V Tax Issues of Associated Enterprises
Ⅵ Tax Filing and Payment
Chapter XV Individual Income Tax Law
I A Brief Introduction to the Individual Income Tax
Ⅱ Taxpayer
Ⅲ Determination of the Sources of Income
Ⅳ Taxable Items
V Tax Rates
Ⅵ Taxable income
Ⅶ Computation Of IIT payable
Ⅷ Preferential Policies
Ⅸ Tax credit of IIT paid abroad
X Tax Filing and Payment
Chapter XV Land Value Added Tax Law
I Brief Introduction
Ⅱ Taxpayer
Ⅲ Determination 0f the scope of taxation
Ⅳ Determination of the Taxable Income
V Deductible Items
Ⅵ Determination of the Amount of Added Value
Ⅶ Tax Rates and Computation Of Taxes Payable
Ⅷ Preferential Policies
Ⅸ Tax Filing and Payment
Chapter XⅥ Urban Construction and Maintenance Tax Law
I Brief Introduction
Ⅱ Taxpayer and application
Ⅲ Tax rates and tax base
Ⅳ Computation 0f taxes payable and administration of UMCT
V Tax filing and payment
Ⅵ Defects Of the UMCT law and suggestions for improvement
Chapter XⅦ Property Tax Law
I A Brief Introduction to the Property Tax Law
Ⅱ House Tax Law
Ⅲ Urban Real Estate Tax Law
Chapter XⅧ Resource Tax Law
I The Resource Tax
Ⅱ Urban Land Use Tax Law
Chapter XⅨ Conduct Tax Law
I A Brief Introduction to the Conduct Tax Law
Ⅱ stamp Tax Law(319)
Ⅲ Vehicle and Vessel Use Tax Law
Ⅳ Deed Tax Law
Chapter XX Foreign-Related Tax Law
I The Forms of Doing Business in China
Ⅱ The Establishment of the Foreign-Related Tax System:A Historical Perspective
Ⅲ Features of China's Foreign-Related Preferential Tax Policies
Ⅳ Analysis of the Defects with China's Foreign-Related Preferential Tax Policies
V Suggestions for the Ref0Fin of China's Foreign-Related Tax Policies
Chapter XⅪTax Avoidance & Anti-Avoidance
I Tax Avoidance,Evasion,and Tax Planning
Ⅱ What Makes Tax Avoidance Possible?
Ⅲ Cheat for the Refund of Export Taxes
Ⅳ Techniques of Tax Avoidance by Domestic Business Firms
V The Emergence of International Tax Avoidance
Ⅵ The Ways of International Tax Avoidance
Ⅶ Anti-avoidance Measures