图书介绍
投资中国 税收法律实务指南PDF|Epub|txt|kindle电子书版本网盘下载
- 刘佐著；刘铁英译 著
- 出版社： 北京：法律出版社
- ISBN：7503661593
- 出版时间：2006
- 标注页数：526页
- 文件大小：34MB
- 文件页数：537页
- 主题词：税法－中国－指南－英文
PDF下载
下载说明
投资中国 税收法律实务指南PDF格式电子书版下载
下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！
（文件页数 要大于 标注页数，上中下等多册电子书除外）
注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具
图书目录
Contents1
Chapter 1:CURRENT TAX SYSTEM OF CHINA1
1．Type of Taxes3
2．Tax Legislation4
3．Foreign Taxation13
Chapter 2:VALUE-ADDED TAX(VAT)17
1．Taxpayers19
2．Taxable Items and Rates21
3．Tax Computation Method24
4．Tax Reductions and Exemptions37
5．Export Refund41
6．Time Limit and Place for Tax Payment45
Chapter 3:CONSUMPTION TAX49
1．Taxpayers51
2．Taxable Items and Rates(tax per unit)52
3．Tax Computation Method57
4．Tax Reductions, Exemption and Refund64
5．Time Limit and Place for Tax Payment66
Chapter 4:VEHICLE ACQUISITION TAX71
1．Taxpayers73
2．Computation Method74
3．Tax Reductions and Exemptions76
4．Time Limit and Place for Tax Payment77
Chapter 5:CUSTOMS DUTIES79
1．Duty Payers81
2．Tariff Rates82
3．Computation87
4．Rules for Import and Export of Special Goods95
5．Reductions, Exemptions and Refund of Duty104
6．Time Limit for Duty Payment109
7．Anti-dumping Duty, Anti-subsidy Duty and Guaranty Duty110
8．Import Duty on In-coming Articles124
Chapter 6:BUSINESS TAX129
1．Taxpayers131
2．Taxable Items and Rates133
3．Tax Computation Method135
4．Tax Reduction and Exemption142
5．Time Limit and Place for Tax Payment147
Chapter 7:THE INCOME TAX ON THE ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES151
1．Taxpayers153
2．Tax Computation Method156
3．Tax Reduction and Exemption173
4．Time Limit and Place for Tax Payment182
Chapter 8:INDIVIDUAL INCOME TAX185
1．Taxpayers187
2．Taxable Items, Rates and Computation192
3．Tax Reductions and Exemptions233
4．The Mode,Time Limit and Place for Tax Payment238
Chapter 9:LAND APPRECIATION TAX247
1．Taxpayers249
2．Computation Method249
3．Tax Reductions and Exemptions254
4．Time Limit and Place for Tax Payment255
Chapter 10:URBAN REAL ESTATE TAX257
1．Taxpayers259
2．Computation Method260
3．Tax Reductions and Exemptions260
4．Time Limit and Place for Tax Payment262
Chapter 11:DEED TAX263
1．Taxpayers265
2．Tax Rates266
3．Computation Method267
4．Tax Reductions and Exemptions269
5．Time Limit and Place for Tax Payment271
Chapter 12:RESOURCE TAX273
1．Taxpayers275
2．Taxable Items and Tax Per Unit276
3．Computation Method292
4．Tax Reductions and Exemptions293
5．Time Limit and Place for Tax Payment294
Chapter 13:VEHICLE AND VESSEL USAGE LICENSE PLATE TAX(VVULPT)297
1．Taxpayers299
2．Tax Per Unit299
3．Computation Method301
4．Tax Exemptions302
5．Time Limit and Place for Tax Payment303
Chapter 14:VESSEL TONNAGE TAX305
1．Taxpayers and Tax Base307
2．Tax Per Unit and Computation Method308
3．Tax Exemptions309
4．Time Limit and Place for Tax Payment310
Chapter 15:STAMP TAX313
1．Taxpayers315
2．Taxable Items and Rates(tax per unit)315
3．Computation Method319
4．Tax Exemptions320
5．Mode for Tax Payment321
Chapter 16:MAJOR FOREIGN TAX INCENTIVES323
1．Enterprises with Foreign Investment and Foreign Enterprises325
2．Foreigners334
3．Diplomatic Tax Immunity336
Chapter 17:OTHER TAXES AND FEES339
1．Fuel Tax341
2．Inheritance Tax341
3．Social Security Tax342
4．Mining District Use Fee342
5．Cultural Construction Fee343
6．Social Insurance Fee345
Chapter 18:TAX COLLECTION AND ADMINISTRATION SYSTEM351
1．Tax Legislation for Execution,Tax Department and Tax Staff353
2．Taxpayers and Withholding Agents356
3．Tax Registration358
4．Accounting Records and Vouchers Management369
5．Administration of Invoices372
6．Tax Report381
7．Tax Collection387
8．Tax Reductions and Exemptions409
9．Tax Inspection420
10．Tax Audit and Investigation425
11．Legal Responsibility432
Chapter 19:TAX ADMINISTRATIVE REVIEW461
1．Scope of the Review465
2．Review Jurisdiction467
3．Review Application468
4．Review Acceptance471
5．Review Evidence474
6．Review Decision476
7．Administrative Review of Customs480
Chapter 20:TAX ADMINISTRATIVE APPEAL483
1．Scope of the Appeal485
2．Appeal Jurisdiction487
3．Appeal Participants489
4．The Right and Obligations of the Plaintiff and the Defendant491
5．Trial and Judgement493
6．Compensation for Infringement of Rights498
Chapter 21:ORGANIZATION OF FINANCE,TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF ADMINISTRATION BETWEEN THEM499
1．The Ministry of Finance501
2．The State Administration of Taxation502
3．The Organization of the Tax Administration at and Below Provincial Level506
4．The General Administration of Customs509
5．The Tariff and Classification Committee of the State Council510
6．Division of the Tax Administration Power511
7．Revenue Sharing System Between the Central Government and the Local Governments513
APPENDIX:515
1．Graph of Chinese Tax System(by category of taxes)517
2．Graph of Chinese Tax System(by budgetary level)519
3．Revenue Statistics of Chinese Taxes in Some Years520
4．Tax Revenue Statistics of China by Type of Taxes in 2004521
5．Organizational Chart of Chinese Tax Administration523
6．Organizational Chart of the SAT524
MAIN SOURCES OF MATERIALS526