中国税法

出版时间：2004-3  出版社：法律出版社  作者：金朝武  页数：369  
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内容概要

　　在法律学习过程中，通过英文原版材料学习英美法固然重要，而且肯定受益匪浅，但是，我认为，对于将来主要在中国境内执业的中国法律院系学生而言，他们更多地将是适用中国法律。随着中国经济国际化程度的日益加深，熟练利用外语从事法律服务将能更好地为国内外客户提供服务。这样看来，学会用外语表达具有中国特色的中国法律思想也就显得非常重要了。为了做到这一点，许多学校都开设了法律英语专业。这门课程解了许多学生的燃眉之急，对于学生提高专业外语水平起到了很好的作用。但是由于课时有限，学生所能接触到的材料也极其有限，大多数做法是从国外的教科书当中摘选若干段落，内容涉及法学的各个分支学科，然后加上注解，供学生学习。这样做实际上是为了提高学生对英文材料的阅读理解能力，而对于培养学生用英文表达中国法律思想的能力恐怕帮助不大。为了全面提高学生运用外语从事专业服务的能力，国家教育部于2001年颁布了《关于加强高等学校本科教学工作，提高教学质量的若干意见》，其中指出：“本科教育要创造条件使用英语等外语进行公共课和专业课教学。对高新技术领域的生物技术、　　信息技术等专业，以及为适应我国加入WTO后需要的金融、法律等专业，更要先行一步，力争三年内，外语教学课程达到所开课程的5％一10％。”　　基于以上考虑，法律出版社组织部分专家学者编写了英文版的中国法律系列丛书，目的是既使读者能够学到中国法律知识，又能熟练掌握专业英语，为将来使用英语从事专业化服务奠定基础。因此，本丛书既可以作为双语教学用的专业课教材，也可以作为学生深入学习某个法律部门的专业英语教材。本书就是其中的一本。内容大致可以分为两大部份：第一至第七章主要从我国的税法演化以及纳税人权利义务的角度进行讨论，第八至二十一章主要是介绍中国的税制。通过这样学习，读者就能对我国的税收法律制度有个比较完整的了解。为了方便读者理解，对某些在一般词典上无法找到相对应中文或者容易产生误解的法律术语和表达，笔者都在其后的括号内加上了相应的中文及拼音；同时，在所有中国法律法规以及地方规章的名称后面也加上了相对应的中文拼音和汉字，以方便读者查找相应的原文。

作者简介

　　金朝武，北京大学经济法博士，现任教于中央财经大学法律系。曾到美国、澳大利亚、香港等国家和地区的十余所大学进行学术交流。主要研究领域为竞争法、税法、公司法等。曾在《中国法学》、《北大经济法研究》等刊物上发表法学论文十余篇。主要著作有：Competition Law in China (William S. Hein, USA, 2002)、Chinese Tax Law （法律出版社，2004年）、《网络中的法律问题及其对策》（法律出版社，2001年）、《非公有制企业法律保护》（西苑出版社，2002年）等。　　作为执业律师，曾担任多家企业的法律顾问，并多次为著名导演张艺谋、著名演员宁静、章子怡等提供法律服务。　　同时对法律翻译有比较深入的研究，曾在香港《翻译季刊》、《中国翻译》等刊物上发表法律翻译论文多篇，并曾为全国人大、国务院、香港大学等机构提供同声传译、口笔译服务，主要译著有：《自由市场与社会正义》（中国政法大学出版社2001年）、《法律推理与政治冲突》（法律出版社2004年）、《设计民主——论宪法的作用》（法律出版社，2004年）、《中国法学》（英文版翻译兼译审）。

书籍目录

ChapterⅠ　The Evolution and Development Of the Chinese Taxation SystemI　 Historical Development of the Taxation System 0f ChinaⅡ　Analysis of China’s Tax SystemⅢ　Reforming the Taxation System for the Market EconomyChapterⅡ　Types Of Taxes and the Basic Structure of Chinese Tax LawI Types of TaxesⅡ　The Turnover TaxesⅢ　The composition of tax lawⅣ　The Structure of Chinese Tax LawV　 The Characteristics 0f Chinese Tax LawChapterⅢ　Tax Legislation and Tax AgenciesI　 The Legislative System of TaxationⅡ The system of tax c0Uect-0n and tax administrationChapterⅣ Tax Collection and Tax AdministrationI Ways of Tax CollectionⅡ　Tax AdministrationⅢ　Agency in TaxationⅣ Administration of InvoicesChapter V Tax Administrative PunishmentI　 A Brief Introduction t0 Tax Administrative Punishment(“TAP”)Ⅱ　Types of TAPⅢ　The Enforcer of TAP and the Jurisdiction of TAPⅣ　Application of TAPV Procedures for TAPChapterⅥ Tax Administrative IndemnificationI Tax Administrative IndemnificationⅡ　The Scope 0f TAIⅢ　Petitioners for TAI and the Organs Liable for TAIⅣ　The Procedures for TAIV　 Ways of TAI payment and standards Of TAIChapterⅦ Tax Dispute Resolution MechanismsI Settling Tax Disputes by Tax Administrative ReconsiderationⅡ The Acts That Can Be Accepted As A Case 0f TAR and the Jurisdiction of TARsⅢ　Application for TARⅣ Acceptance of applications for TARV　 Hearing and Ruling of TARsⅥ　Settling Tax Disputes by Tax Administration LitigationⅦ　The Scope and jurisdiction of litigationⅧ　The participants in TALⅨ　The Filing of TAL and Case AcceptanceX　 The Hearing 0f a TAL and Judgment MakingⅪ Appeal and Enforcement in TALChapterⅧ　Value Added Tax LawI TaxpayersⅡ　Scope of applicationⅢ　Definition of Ordinary Taxpayers and Small TaxpayersIv　 Tax ratesV Calculation of the Tax Amount PayableⅥ　Output Taxes and Input TaxesⅦ　The calculation 0f taxes payableⅧ　The Calculation 0f the Amount of Taxes Payable by Small TaxpayersⅨ The Refund and Exemption Of VAT from Exported GoodsX Administration of the refund(exemption)of taxes for the export 0f goodsⅪ　Taxation of imported GoodsⅫ　Time Limit for Tax PaymentⅫ The Usage and Administration 0f Special VAT InvoicesChapterⅨ　Business Tax LawI Evolution of the Business TaxⅡ　TaxpayersⅢ　Application of the Business Tax LawⅣ Business Tax Rates and the Calculation of the Taxes PayableV　 Preferential PoliciesⅥ　Time limit for tax paymentⅦ　Tax filing and venue of tax paymentChapter X　 Consumption Tax LawⅠ　 General Introduction to the Consumption TaxⅡ Taxpayers and tax itemsⅢ Tax RatesⅣ Calculation of the Consumption Taxes PayableV Refund(Exemption)0f Taxes for the Export of Taxable Consumer GoodsⅥ　Time Limit for Tax PaymentⅦ　Tax Filing and Venue of Tax PaymentChapterⅪ　Tariff LawI　 Tariff and Tariff Law:A Historic DescriptionⅡ　object of Tariff Collection and Tariff PayerⅢ Import and Export Tariff PoliciesⅣ　The rule of place of originV　 Dutiable valueⅥ　Computation of Tariffs PayableⅦ Tariff Deduction and ExemptionⅧ Collection and administration of tariffsChapterⅫ Enterprise Income Tax LawI Taxpayer and the object of taxationⅡ　Tax RateⅢ　Computation of taxable incomeⅣ　The taxation treatment of assetsV Computation 0f EIT PayableⅥ Preferential Policies Of EITⅦ　Tax Credit of the Taxes Paid AbroadⅧ　Tax filing and paymentChapterⅫ Foreign-funded Enterprise and Foreign Enterprise Income Tax LawI Taxpayer，Tax Rate and Object of TaxationⅡ　Taxable incomeⅢ　Tax Treatment of AssetsⅣ　Preferential Tax PoliciesV　 Tax Issues of Associated EnterprisesⅥ　Tax Filing and PaymentChapter XV Individual Income Tax LawI A Brief Introduction to the Individual Income TaxⅡ　TaxpayerⅢ　Determination of the Sources of IncomeⅣ　Taxable ItemsV　 Tax RatesⅥ　Taxable incomeⅦ　Computation Of IIT payableⅧ　Preferential PoliciesⅨ　Tax credit of IIT paid abroadX　 Tax Filing and PaymentChapter XV　 Land Value Added Tax LawI　 Brief IntroductionⅡ　TaxpayerⅢ　Determination 0f the scope of taxationⅣ　Determination of the Taxable IncomeV　 Deductible ItemsⅥ　Determination of the Amount of Added ValueⅦ　Tax Rates and Computation Of Taxes PayableⅧ　Preferential PoliciesⅨ　Tax Filing and PaymentChapter XⅥ Urban Construction and Maintenance Tax LawI Brief IntroductionⅡ　Taxpayer and applicationⅢ　Tax rates and tax baseⅣ Computation 0f taxes payable and administration of UMCTV　 Tax filing and paymentⅥ　Defects Of the UMCT law and suggestions for improvementChapter XⅦ Property Tax LawI A Brief Introduction to the Property Tax LawⅡ　House Tax LawⅢ Urban Real Estate Tax LawChapter XⅧ　Resource Tax LawI The Resource TaxⅡ Urban Land Use Tax LawChapter XⅨ　Conduct Tax LawI A Brief Introduction to the Conduct Tax LawⅡ　stamp Tax Law（319）Ⅲ Vehicle and Vessel Use Tax LawⅣ　Deed Tax LawChapter XX Foreign-Related Tax LawI　 The Forms of Doing Business in ChinaⅡ　The Establishment of the Foreign-Related Tax System：A Historical PerspectiveⅢ Features of China’s Foreign-Related Preferential Tax PoliciesⅣ Analysis of the Defects with China’s Foreign-Related Preferential Tax PoliciesV Suggestions for the Ref0Fin of China’s Foreign-Related Tax PoliciesChapter XⅪTax Avoidance & Anti-AvoidanceI　 Tax Avoidance，Evasion，and Tax PlanningⅡ　What Makes Tax Avoidance Possible?Ⅲ Cheat for the Refund of Export TaxesⅣ　Techniques of Tax Avoidance by Domestic Business FirmsV　 The Emergence of International Tax AvoidanceⅥ　The Ways of International Tax AvoidanceⅦ　Anti-avoidance Measures

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　　本书是关于中国税法的全英文教材。　　本书采取与国际接轨的读者中心主义写作风格，通过最流行、最标准的英语讲述中国税法、有利于读者掌握用英语中国税法内容的正确方法。　　本书运用大量案例和图表，将复杂的内容直观化，有利于读者在短时间内了解中国税法的概貌。　　本书内容充实，文笔轻松时尚，且图文并茂，是国内大专院校开展法律双语教学的最佳教材。