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内容大纲
本书为全英文教材。全书基于全球税收环境视角，既重视税务基本理论，同时又贴近公司税务实务操作。书中列有很多例题方便读者及时理解、消化前面的理论。全书共11章，主要包括四个模块：第一部分，全球税收环境和税收基本理论；第二部分，中国税收政策体系和公司税务实务；第三部分，公司税务筹划理论和方法；第四部分：国际税务理论和国际税务筹划实务。每章附有讨论题、计算题和实务筹划案例等习题，帮助读者更好的理解和应用各章所学内容，因而具有较强的现实意义和应用价值。 -
作者介绍
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目录
Chapter 1 Introduction to Taxation
1.1 Nature of Taxation
1.2 Relationship between Base，Rate，and Revenue
1.3 Tax Jurisdiction
1.4 Standards for Good Taxation Environment
1.5 Elements of Tax Law
1.6 Overview of China's Tax System
Review and Improvement
Chapter 2 Value-Added Tax
2.1 Taxpayers， Taxation Scope and Tax Rate
2.2 Methods of Calculating Value-Added Tax Payable
2.3 Calculation of Tax Payable by General Taxation Method
2.4 Calculation of Tax Payable by Simple Taxation Method
2.5 Calculation of Tax Payable at Import
2.6 Tax Incentives
2.7 Collection Management
Review and Improvement
Chapter 3 Enterprise Income Tax
3.1 Taxpayers， Tax Object and Tax Rate
3.2 Taxable Income
3.3 Tax Incentives
3.4 Calculation of Tax Payable
3.5 Collection Management
Review and Improvement
Chapter 4 Individual Income Tax
4.1 Taxpayers
4.2 Taxable Items
4.3 Tax Rate
4.4 Determination of Individual Taxable Income
4.5 Tax Incentives
4.6 Calculation of Individual Income Tax Payable
4.7 Collection Management
Review and Improvement
Chapter 5 Tax Planning Methodology
5.1 Nature of Tax Planning
5.2 Tax Planning Objectives
5.3 Principles of Tax Planning
5.4 Types of Tax Planning Strategies
5.5 Tax Planning Process
Review and Improvement
Chapter 6 Taxes and Decision Making
6.1 Role of Net Present Value in Decision Making
6.2 Taxes and Cash Flows
6.3 Structuring Transactions to Reduce Taxes
Review and Improvement
Chapter 7 Income Tax Planning
7.1 Variables of Income Tax Planning
7.2 Development of Tax Planning Strategies
7.3 Application of Income Tax Preferential Policies
7.4 Tax Planning of Taxable Income
7.5 Tax Planning with Income Tax Accounting Policies
Review and Improvement
Chapter 8 Value-Added Tax Planning
8.1 Taxpayer Status Planning
8.2 Purchase and Sales Business Planning
8.3 Special Sales Behavior Planning
8.4 Tax Incentives Planning
Chapter 9 Jurisdiction to Tax
9.1 Concept of Tax Jurisdiction
9.2 Categories of Jurisdiction to Tax
9.3 Jurisdictions and Tax Treaties
9.4 Residence Rules：Defining“Resident”
9.5 Source Rules：Determining Jurisdiction of Source Area
9.6 International Tax Treaties
Review and Improvement
Chapter 10 International Tax Credit
10.1 International Double Taxation
10.2 0verview of International Tax Credit
10.3 Direct Credit and Indirect Credit
10.4 Full Credit and Ordinary Credit
10.5 Tax Sparing
Review and Improvement
Chapter 11 International Tax Planning
11.1 Motive and Basic Ways
11.2 Tax Planning with Transfer Pricing
11.3 Tax Planning with Thin Capitalization
11.4 Tax Planning with International Tax Havens
11.5 China’s International Taxation Administration
Review and Improvemnt
References
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