- 中国税法概论(英文版)
- - 作者：编者:计金标//应涛|责编:张广花
  - 出版社：经济管理
  - ISBN：9787509683927
  - 出版日期：2022/06/01
  - 页数：145
- 售价：35.2

内容大纲
    近年来，随着各项改革进入攻坚阶段，我国税法经历了营业税改征增值税、重新修订个人所得税、开征环境保护税等一系列重大改革调整。与此同时，大量外国人士到我国学习、生活，他们对于中国税法兴趣浓厚，但目前市面上专门介绍中国税法的英文教材还十分罕见。
    本书紧跟近年来国内税制改革历程，全面系统地介绍了我国税法现状，具体内容包括现行18个税种和税收行政法规。本书的特色主要表现在：一是凸显时效性，不仅梳理了中国税法变革的历史进程，并根据最新立法和税法调整情况，力图完整显示中国税法的最新版；二是做到有的放矢、突出国际性，不仅系统梳理了我国现行税法，更是针对受众大多来自境外的特点，着重介绍了国际税收的相关部分，方便学习者的理解和运用；三是内容全面，不仅包括税收实体法，还囊括了税收行政法规的重点精华部分，如税务登记、税务检查、税收争议解决和行政处罚等，这些内容与非居民纳税人的日常生活息息相关、必不可少；四是全英文编写，填补国内此类教材的不足。
    本书理论与实践密切结合，是外国友人学习中国税法的基础工具书，具有一定的学术价值和较高的实务应用价值。
作者介绍
目录
Chapter 1  Overview of Tax Law in China
  1.1  The Concept and Role of Tax Law
    1.1.1  What is Tax Law
    1.1.2  The Role of Tax Law
  1.2  The Factors of Tax Law
    1.2.1  Taxpayers
    1.2.2  Taxable Object
    1.2.3  Tax Rates
  1.3  The Tax Legislation and Tax Law System of China
    1.3.1  Laws
    1.3.2  Administrative Regulations and Rules
    1.3.3  Departmental Rules
    1.3.4  Local Regulations and Rules
    1.3.5  Procedures for Tax Legislation
  1.4  The Related Concepts of International Taxation
    1.4.1  The Concept of Jurisdiction to Tax
    1.4.2  Double Taxation Relief and Tax Treaties
Chapter 2  Value-Added Tax (VAT) Law
  2.1  The Characteristics of VAT
    2.1.1  The General Characteristics of VAT
    2.1.2  Other Characteristics of China' s VAT
  2.2  The Scope of VAT Collection and Taxpayers
    2.2.1  The Scope of VAT Collection
    2.2.2  Taxpayers
  2.3  The Tax Rates, Tax Base and Tax Payable Calculation
    2.3.1  VAT Rate
    2.3.2  The Tax Base of VAT
    2.3.3  Calculation of the Amount of VAT Payable
  2.4  Tax Incentive
    2.4.1  VAT Reduction and Exemption
    2.4.2  Tax Refund for Export Goods with VAT
  2.5  Administration of VAT
    2.5.1  The Declaration and Payment of VAT
    2.5.2  Management of VAT Invoices
Chapter 3  Law of Other Goods and Services Taxes
  3.1  Law of Excise Tax
    3.1.1  Taxpayers of Excise Tax
    3.1.2  The Scope of Collection
    3.1.3  Tax Items and Tax Rates
    3.1.4  Tax Incentive
    3.1.5  Administration of Excise Tax
  3.2  Urban Maintenance and Construction Tax Law
    3.2.1  Scope of Taxation
    3.2.2  Taxpayers
    3.2.3  Tax Rates
    3.2.4  Tax Basis
    3.2.5  Calculation of Taxable Amount
  3.3  Customs Duty Law
    3.3.1  Taxpayers
    3.3.2  Tax Rates

    3.3.3  Determination of the Origin of the Imported Goods
    3.3.4  Tax Base of Customs Duty (Customs Value of Customs Duties)
    3.3.5  Calculation of Taxable Amount of Customs Duties
  ……
Chapter 4  Enterprise Income Tax (EIT) Law
Chapter 5  Individual Income Tax Law
Chapter 6  Resource Tax Law and Environmental Protection Tax Law
Chapter 7  Laws of Property Taxes
Chapter 8  Laws of Behavior Taxes
Chapter 9  International Taxation and Tax Administration

内容大纲

作者介绍

目录

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