当前课程知识点：中国税法概论 > Chapter 8 Tax Laws of Behavior Taxes > Exercises 8 > Discussion questions for case of Individual Income Tax Law 个人所得税讨论题
One of the main features of the new version of the "Individual Income Tax Law" in 2019 is that wages and salaries, remuneration for service, author’s remuneration and royalties are included in comprehensive income item and collected annually, which improves the fairness of the tax law.
Please answer:
(1) How to distinguish wages and salaries, and remuneration for service in tax calculation?
(2) How should tax law be reformed to better implement the fairness feature in the future?
2019新版《个人所得税法》的主要特点之一，就是将工资薪金、劳务报酬、稿酬和特许权使用费纳入综合所得实行按年征收，提高了税法的公平性。
请回答：
（1）在计税时如何区分工资薪金和劳务报酬？
（2）未来个税税法还应如何进行改革，以更好地贯彻公平特性？
-1.1 Why learn tax law of China? Targets and contents of the course
--1.1
-1.2 What is tax law? What is the status of tax to the Chinese government revenue? And the functions
--1.2
-1.3 The components or factors of tax law
--1.3
-1.4 The tax legislation and tax law system of China
--1.4
-1.5 The organizations or administrations in charge of tax affairs in China
--1.5
-1.6 The revenue sharing system between the Central Government and the Local Government of China
--1.6
-1.7 The relate concepts of international taxation
--1.7
-Exercises 1
-2.1 What is VAT?
--2.1.1
--2.1.2
-2.2 Why did China introduce VAT?
--2.2
-2.3 Who pays VAT? -- VAT taxpayers
--2.3
-2.4 How to calculate the VAT tax payable?
--2.4
-2.5 when and where we pay the VAT？
--2.5
-Exercises 2
-Discussion questions for case of VAT Law 增值税法案例讨论题
-3.1 Excise Tax（ET）Law
--3.1.1
--3.1.2
-3.2 Urban Maintenance and Construction Tax Law
--3.2
-3.3 Customs Duty Law
--3.3
-3.4 Vehicle Acquisition Tax Law
--3.4
-Exercises 3
-4.1 Basic Properties and tax payers of EIT
--4.1
-4.2 Caculation of EIT payable
--4.2
-4.3 Tax incentives of EIT
--4.3
-4.4 International Taxation
--Exercises 4
--4.4
-Discussion question for EIT 企业所得税案例讨论题
-5.1 Introduction to Key Concepts in Individual Income Tax
--5.1
-5.2 China Individual Income Tax Reform 2019
--5.2
-5.3 Scope of Individual Income Tax
--5.3
-5.4 Determination of Taxable Income and Calculation of Income Tax of Personal Income
--5.4
-5.5 The determination of taxable income for business income
--5.5
-5.6 Special Deductible Items in Individual Income Tax ,Special extra deductions
--5.6
-5.7 Tax incentive of IIT
--5.7
-5.8 ndividual Income Tax for Foreign Nationals in China
--5.8
-Exercises 5
-Discussion questions for case of Individual Income Tax Law 个人所得税讨论题
-6.1 Resource Tax Law
--6.1
-6.2 Environmental Protection Tax Law
--6.2
-6.3 The admistration of tax collection
--6.3
-6.4 Tax administrative regulations
--6.4
-Exercises 6
-“Lucid waters and lush mountains are invaluable assets”.“金山银山就是绿水青山”
-7.1 Real Estate Tax Law
--7.1
-7.2 Deed Tax Law
--1.7
-7.3 Urban and Township Land Use Tax Law
--7.3
-7.4 Vehicle and Vessel Tax Law
--7.4
--Exercises 7
-Discussion Questions for The Property Tax Law 财产税讨论题
-8.1 Land Appreciation Tax Law
--8.1
-8.2 Farmland Occupation Tax Law
--8.2
-8.3 Stamp Tax Law
--8.3
-8.4 Tobacco Tax Law
--8.4
-8.5 Vessel Tonnage Tax Law
--8.5
-Exercises 8
