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  • Author: Donald H. Beskind, Anthony J. Bocchino , Oliver Jones , Chen, M , Scragg, R; Taylor, L; Dorset, S; Scragg, J; S , Taylor, G , Stéphane Beaulac , Jay Brecher, B.A., LL.B. , Tracey M. Bailey, B.A., LL.B. & Nola M. Ries , Jeffery Wilson , Vern Krishna CM, Q.C., F.R.S.C., LL.M., DCL, , Kevin P. McGuinness, LL.B., LL.M., S.J.D. , Esther L. Lenkinski, B.A., LL.B., & Alexandra , Hamish C. Stewart, B.A., Ph.D. (Econ.)(Harvar , Milton Davis, B.A., LL.B., Catherine Morin, B
  • Promulgation date:
  • Language: Bilingual
  • Price: USD
Table of Content
  • 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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