投资中国税收法律实务指南

出版时间：2006-3  出版社：法律出版社  作者：刘佐  页数：526  字数：420000  
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内容概要

Based on the currently effective Chinese tax laws,regulations，rules and levant authoritative materials issued by the NPC and its Standing Committee，the State Council，the Ministry of Finance,the State Administration of Taxation，the General Administration of Customs,the Tariff and Classification Committee of the State Council,this book briefs an overall　picture of the current Chinese foreign tax system，including the　taxpayers，taxable items，tax rates，tax base，computation　method，tax reduction and exemptions，tax period，tax payment　places，tax administration and tax organisation concerning various　types of taxes．This book is supported by proper examples for　computation and graphs．It is concise，easy to understand and convenient to scan through．We hope this book would be of help　to the readers to understand the basic points of Chinese foreign　tax system.Being subject to our ability of and some objective conditions，inadequacy is unavoidable in the book．We would like to apologise for that and welcome criticism and suggestions．In the future,we will continue to regularly revise the book　based on the change of the Chinese foreign tax system in order to　update the contents of the book and to make it more applicable．

书籍目录

Chapter 1：CURRENT TAX SYSTEM OF CHINAChapter 2：VALUE-ADDED TAX(VAT) Chapter 3：CONSUMPTION TAX Chapter 4：VEHICLE ACQUISITION TAXChapter 5：CUSTOMS DUTIES Chapter 6：BUSINESS TAXChapter 7：THE INCOME TAX ON THE ENTERPRISES WTHFOREIGN INVESTMENT AND FOREIGN ENTERPRISES Chapter 8：INDIVIDUAL INCOME TAX Chapter 9：LAND APPRECIATION TAX Chapter 10：URBAN REAL ESTATE TAXChapter 11：DEED TAXChapter 12：RESOURCE TAXChapter 13：VEHICLE AND VESSEL USAGE LICENSE PLATE Chapter 14：VESSEL TONNAGE TAX Chapter 15：STAMP TAXChapter 16：MAJOR FOREIGN TAX INCENTIVES Chapter 17：OTHER TAXES AND FEESChapter 18：TAX COLLECTION AND ADMINISTRATIONSYSTEM Chapter 19：TAX ADMINISTRATIVE REVIEW Chapter 20：TAX ADMINISTRATIVE APPEAL Chapter 21：ORGANIZATION OF FINANCE，TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF DMINISTRATION BETWEEN THEM APPENDIX