Introduction to tax laws of China

To understand China, start with China`s tax law. To benefit from the rapid dvelopment of China, be a taxpayer first.


Introduction to tax laws of China课程简介:前往报名学习

Introduction to tax laws of China课程简介:

To understand China, start with China`s tax law. To benefit from the rapid dvelopment of China, be a taxpayer first.


Introduction to tax laws of China课程目录:

Chapter 1 Overview of Tax Law IN PRC

--1.1 Why learn tax law of China? Targets and contents of the course

--1.2 What is tax law? What is the status of tax to the Chinese government revenue? And the functions

--1.3 The components or factors of tax law

--1.4 The tax legislation and tax law system of China

--1.5 The organizations or administrations in charge of tax affairs in China

--1.6 The revenue sharing system between the Central Government and the Local Government of China

--1.7 The relate concepts of international taxation

Ideological and political discussion

Chapter 2 Value-Added Tax (VAT) Law

--2.1 What is VAT?

--2.2 Why did China introduce VAT?

--2.3 Who pays VAT? -- VAT taxpayers

--2.4 How to calculate the VAT tax payable?

--2.5 when and where we pay the VAT?

Chapter 3 Tax Law of other Goods and services taxes

--3.1 Excise Tax(ET)Law

--3.2 Urban Maintenance and Construction Tax Law

--3.3 Customs Duty Law

--3.4 Vehicle Acquisition Tax Law

Chapter 4 Enterprise Income Tax (EIT) Law and International Taxation

--4.1 Basic Properties and tax payers of EIT

--4.2 Caculation of EIT payable

--4.3 Tax incentives of EIT

--4.4 International Taxation

Chapter 5 Individual Income Tax (IIT) Law

--5.1 Introduction to Key Concepts in Individual Income Tax

--5.2 China Individual Income Tax Reform 2019

--5.3 Scope of Individual Income Tax

--5.4 Determination of Taxable Income and Calculation of Income Tax of Personal Income

--5.5 The determination of taxable income for business income

--5.6 Special Deductible Items in Individual Income Tax ,Special extra deductions

--5.7 Tax incentive of IIT

--5.8 ndividual Income Tax for Foreign Nationals in China

Chapter 6 Resource Tax Law, Environmental Protection Tax Law and Tax Administration

--6.1 Resource Tax Law

--6.2 Environmental Protection Tax Law

--6.3 The admistration of tax collection

--6.4 Tax administrative regulations

Chapter 7 Tax Laws of Property Taxes

--7.1 Real Estate Tax Law

--7.2 Deed Tax Law

--7.3 Urban and Township Land Use Tax Law

--7.4 Vehicle and Vessel Tax Law

Chapter 8 Tax Laws of Behavior Taxes

--8.1 Land Appreciation Tax Law

--8.2 Farmland Occupation Tax Law

--8.3 Stamp Tax Law

--8.4 Tobacco Tax Law

--8.5 Vessel Tonnage Tax Law

Final test

Introduction to tax laws of China授课教师:

计金标 -校长 教授 -北京第二外国语学院-


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