中国涉外税法
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作者李娜|责编:李宁//郑晓曦
出版社厦门大学
ISBN9787561571491
出版时间2023-03
装帧平装
开本其他
定价86元
货号1202871444
上书时间2024-06-18
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目录
CHAPTER 1 INTRODUCTION
1.1 Overview
1.2 Framework of China's Tax Regime
1.3 Taxes
1.4 Tax Mix
1.5 Main Players in China's Tax Regime
1.6 History of China's Tax Regime
Appendix: Exercises
CHAPTER 2 SOURCE OF LAW
2.1 Introduction
2.2 Domestic Tax Laws
2.3 Tax Treaties
Appendix I: Chinese Tax Treaties(As of March 2021)
Appendix II: Exercises
CHAPTER 3 VALUE ADDED TAX
3.1 Introduction
3.2 Structure of the VAT Legislations
3.3 Taxpayers
3.4 Taxable Events
3.5 Tax Rates
3.6 Exemption
3.7 Tax Timing
3.8 Calculation of VAT
3.9 Tax Administration
Appendix I: VAT Provisional Regulation (2017 Revision)
Appendix II: Circular Caishui [2016] No. 36
Appendix ITI: Practice Questions
CHAPTER 4 EXCISE TAX
4.1 Introduction
4.2 Structure of the Consumption Tax Provisional Regulation
4.3 Taxpayers
4.4 Taxable Goods and Tax Rates
4.5 Tax Timing
Appendix: Consumption Tax Provisional Regulation(2008 Amendment)
CHAPTER 5 INDIVIDUAL INCOME TAX
5.1 Introduction
5.2 Structure of the liT Legislations
5.3 Taxpayers
5.4 Taxable Income
5.5 Tax Payable
5.6 Special Adjustments
5.7 Tax Administration
Appendix I .liT Law (2018 Amendment)
Appendix II: Exercises
CHAPTER 6 ENTERPRISE INCOME TAX
6.1 Introduction
6.2 Structure of the EIT Legislations
6.3 Taxpayers
6.4 Source Rules
6.5 Calculation of EIT
内容摘要
本教材是在作者在华东政法大学给留学生和研究生
讲授全英文的“中国涉外税法”课程的基础上编写而成的，前后历时4年。涵盖中国税法基本知识点、国际税法基本知识点、中国税法与国际税法的结合点，以及相关涉外税法和专题研讨，详细阐述国际贸易法中的税收问题、国际投资法中的税收问题、以及国际税收争议的解决机制等。图书内容资料翔实，语言精练，结构完整，对我国税法基本体系，我国税法与涉外企业或其他经济组织以及外国人之问形成的税收关系做了阐释。
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