本书目录 
- 第一章 中国现行税制体系#/#Chapter 1 CURRENT CHINESE TAX SYSTEM
- （一）税种设置#/#1. Types of taxes
- （二）税收立法#/#2. Tax legislation
- （三）涉外税收#/#3.Foreign taxation
- 第二章 财政、税务、海关组织机构和税收征收管理范围划分#/#Chapter 2 ORGANIZATION OF FINANCE, TAXATION AND CUSTOMS ADMINISTRATION
- （一）财政部#/#1. The Ministry of Finance
- （二）国家税务总局#/#2. The State Administration of Taxation
- （三）省以下税务机构#/#3. The organization of the tax administration at and below provincial level
- （四）海关总署#/#4. The General Administration of Customs
- （五）国务院关税税则委员会#/#5. The Tariff and Classification Committee of the State Council
- （六）税收征收管理范围划分#/#6. Division of tax administration power
- （七）中央政府与地方政府税收收入划分#/#7. The Revenue sharing system between the central government and the local governments
- 第三章 企业所得税#/#Chapter 3 ENTERPRISE INCOME TAX
- （一）纳税人#/#1. Taxpayers
- （二）计税依据和税率#/#2. Tax base and tax rate
- （三）资产的税务处理#/#3. Tax treatment of assets
- （四）特别纳税调整#/#4. Special tax payment adjustment
- （五）计税方法#/#5. Tax computation method
- （六）税收优惠#/#6. Tax incentives
- （七）纳税期限和纳税地点#/#7. Tax payment time limits and locations
- 第四章 个人所得税#/#Chapter 4 INDIVIDUAL INCOME TAX
- （一）纳税人#/#1. Taxpayers
- （二）征税项目、税率和计税方法#/# 2. Taxable items, rates and computation
- （三）免税和减税#/# 3. Tax reductions and exemptions
- （四）纳税方式、纳税期限和纳税地点#/#4. Tax payment mode, time limits and locations
- 第五章 土地增值税#/#Chapter 5 LAND APPRECIATION TAX
- （一）纳税人#/#1. Taxpayers
- （二）计税依据、税率和计税方法#/# 2. Tax base, rate and computation method
- （三）免税和减税#/#3. Tax reductions and exemptions
- （四）纳税期限和纳税地点#/#4. Tax payment time limits and locations
- 第六章 增值税#/#Chapter 6 VALUE-ADDED TAX (VAT)
- （一）纳税人#/#1. Taxpayers
- （二）税目和税率#/#2. Taxable items and rates
- （三）计税方法#/#3.Tax computation method
- （四）免税和减税#/#4.Tax reductions and exemptions
- （五）出口退税#/#5.Export refund
- （六）纳税期限和纳税地点#/#6.Tax payment time limits and locations
- 第七章 消费税#/#Chapter7 CONSUMPTION TAX
- （一）纳税人#/#1.Taxpayers
- （二）税目和税率（税额标准）#/#2.Taxable items and rates (tax per unit)
- （三）计税方法#/#3.Tax computation method
- （四）免税、减税和退税#/#4.Tax reduction, exemption and refund
- （五）纳税期限和纳税地点#/#5.Tax payment time limits and locations
- 第八章 车辆购置税#/#Chapter8 VEHICLE ACQUISITION TAX
- （一）纳税人#/#1.Taxpayers
- （二）计税依据、税率和计税方法#/#2.Tax base, rate and computation method
- （三）免税和减税#/#3.Tax reductions and exemptions
- （四）纳税期限和纳税地点#/#4.Tax payment time limits and locations
- 第九章 关税#/#Chapter9 CUSTOMS DUTIES
- （一）纳税人#/#1.Duty payers
- （二）税率#/#2.Tariff rates
- （三）计税方法#/#3.Computation
- （四）特殊进出口货物的规定#/#4.Rules for import and export of special goods
- （五）免税、减税和退税#/#5.Duty reductions, exemptions and refunds
- （六）纳税期限#/#6.Time limit for duty payment
- （七）反倾销税、反补贴税和保障措施关税#/#7.Anti-dumping duty, anti-subsidy duty and guaranty duty
- （八）进境物品进口税#/#8. Import duty on in-coming articles
- 第十章 营业税#/#Chapter10 BUSINESS TAX
- （一）纳税人#/#1. Taxpayers
- （二）税目和税率#/#2. Taxable items and rates
- （三）计税方法#/#3.Tax computation method
- （四）免税和减税#/#4.Tax reduction and exemption
- （五）纳税期限和纳税地点#/#5. Tax payment time limits and locations
- 第十一章 城市房地产税#/#Chapter11 URBAN REAL ESTATE TAX
- （一）纳税人#/#1.Taxpayers
- （二）计税依据、税率和计税方法#/#2. Tax base, rate and computation method
- （三）免税和减税#/#3.Tax reductions and exemptions
- （四）纳税期限和纳税地点#/#4.Tax payment time limits and locations
- 第十二章 城镇土地使用税#/#Chapter12 CITY AND TOWNSHIP LAND USE TAX
- （一）纳税人#/#1. Taxpayers
- （二）计税依据、税额标准和计税方法#/#2. Tax base, tax per unit and computation method
- （三）免税和减税#/#3. Tax exemptions, reductions
- （四）纳税期限和纳税地点#/#4．Tax payment time limits and locations
- 第十三章 耕地占用税#/#Chapter13 FARMLAND OCCUPATION TAX
- （一）纳税人#/#1. Taxpayers
- （二）计税依据、税额标准和计税方法#/#2. Tax base, tax amount per unit and computation method
- （三）免税和减税#/#3. Tax reductions and exemptions
- （四）纳税期限和纳税地点#/#4. Tax payment time limits and locations
- 第十四章 契税#/#Chapter14 DEED TAX
- （一）纳税人#/#1.Taxpayers
- （二）计税依据、税率和计税方法#/#2.Tax base, rate and computation method
- （三）免税和减税#/#3.Tax reductions and exemptions
- （四）纳税期限和纳税地点#/#4.Tax payment time limits and locations
- 第十五章 资源税#/#Chapter15 RESOURCE TAX
- （一）纳税人#/#1.Taxpayers
- （二）税目和税额标准#/#2.Taxable items and tax per unit
- （三）计税方法#/#3.Computation method
- （四）免税和减税#/#4.Tax reductions and exemptions
- （五）纳税期限和纳税地点#/#5.Tax payment time limits and locations
- 第十六章 车船税#/#Chapter16 VEHICLE AND VESSEL TAX
- （一）纳税人#/#1.Taxpayers
- （二）税目和税额标准#/#2.Taxable items and tax per unit
- （三）计税方法#/#3.Computation method
- （四）免税和减税#/#4.Tax exemptions and reductions
- （五）纳税期限和纳税地点#/#5.Tax payment time limits and locations
- 第十七章 船舶吨税#/#Chapter17 VESSEL TONNAGE TAX
- （一）纳税人和计税依据#/#1.Taxpayers and tax base
- （二）税额标准和计税方法#/#2.Tax per unit and computation method
- （三）免税#/#3.Tax exemptions
- （四）纳税期限和纳税#/#4.Tax payment time limits and locations
- 第十八章 印花税和其他税费#/#Chapter18 STAMP TAX & OTHER TAXES AND FEES
- （一）纳税人#/#1.Taxpayers
- （二）税目和税率（税额标准）#/#2.Taxable items and rates (tax per unit)
- （三）计税方法#/#3.Computation method
- （四）免税#/#4.Tax exemptions
- （五）纳税方式#/#5.Mode for tax payment
- （六）其他税费#/# 6. Other taxes and fees
- 1 燃油税#/#1. Fuel Tax
- 2 矿区使用费#/#2. Mining District Use Fee
- 3 文化事业建设费#/#3. Cultural Construction Fee
- 4 社会保险费#/#4.Social Insurance Fee
- 第十九章 税收征收管理制度#/#Chapter20 SYSTEM OF TAX COLLECTION AND ADMINISTRATION
- （一）税收执法依据、税务机关和税务人员#/#1.Tax legislation for execution, tax department and tax staff
- （二）纳税人和扣缴义务人#/#2.Taxpayers and withholding agents
- （三）税务登记#/#3.Tax registration
- （四）账簿和凭证管理#/#4.Accounting records and vouchers management
- （五）发票管理#/#5.Administration of invoices
- （六）纳税申报#/#6.Tax report
- （七）税款征收#/#7.Tax collection
- （八）免税和减税#/#8.Tax exemptions and tax reductions
- （九）税务检查#/#9.Tax inspection
- （十）税务稽查#/#10.Tax investigation
- （十一）法律责任#/#11.Legal responsibility
- 第二十章 税务行政复议#/#Chapter21 TAX ADMINISTRATIVE REVIEW
- （一）复议范围#/#1.Scope of the review
- （二）复议管辖#/#2.Review jurisdiction
- （三）复议申请#/#3.Review application
- （四）复议受理#/#4.Review acceptance
- （五）复议证据#/#5.Review evidence
- （六）复议决定#/#6.Review decision
- （七）海关行政复议#/#7.Administrative review of Customs
- 第二十一章 税务行政诉讼#/#Chapter22 TAX ADMINISTRATIVE APPEAL
- （一）诉讼范围#/#1.Scope of the appeal
- （二）诉讼管辖#/#2.Appeal jurisdiction
- （三）诉讼参加人#/#3.Appeal participants
- （四）原告和被告的权利与义务#/#4.The right and obligations of the plaintiff and the defendant
- （五）审理与判决#/#5.Trial and judgement
- （六）侵权赔偿#/#6.Compensation for infringement of rights
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