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China's Tax System课程列表:

Part One:Introduction to The Course

-Section 1 Tax System Overview

--Tax System Overview

--Tax System Overview

-Section 2 Classification of Taxes

--Classification of Taxes

--Classification of Taxes

-Section 3 Elements of a Tax System

--Elements of a Tax System

--Elements of a Tax System

-Section 4 tax administration system

--Tax administration system

--Tax administration system

-Section 5 Course and Achievements of China's Tax System Reform

--Course and Achievements of China's Tax System Reform

--Course and Achievements of China's Tax System Reform

-Unit Test

--Introduction to The Course

Part Two: Value Added Tax(VAT)

-Section 1 Overview of VAT

--Overview of VAT

--Overview of VAT

-Section 2 General Provisions on the Scope of VAT

--General Provisions on the Scope of VAT

--General Provisions on the Scope of VAT

-Section 3 Special Provisions on the Scope of VAT

--Special Provisions on the Scope of VAT

--Special Provisions on the Scope of VAT

-Section 4 VAT Taxpayers and Tax Rates

--VAT Taxpayers and Tax Rates

--VAT Taxpayers and Tax Rates

-Section 5 Determination of Output Tax by the General Tax Computation Method

--Determination of Output Tax by the General Tax Computation Method

--Determination of Output Tax by the General Tax Computation Method

-Section 6 Determination of Sales Revenue of Special Sales

--Determination of Sales Revenue of Special Sales

--Determination of Sales Revenue of Special Sales

-Section 7 Time at which a liability to VAT arises

--Time at which a liability to VAT arises

--Time at which a liability to VAT arises

-Section 8 Determination of Input Tax by the General Tax Method

--Determination of Input Tax by the General Tax Method

--Determination of Input Tax by the General Tax Method

-VAT Unit Test

--Value Added Tax(VAT)

Part Three: Consumption Tax

-Section 1 Characteristics and Scope of Consumption Tax

--Characteristics and Scope of Consumption Tax

--Characteristics and Scope of Consumption Tax

-Section 2 The link of Consumption Tax

--The link of Consumption Tax

--The link of Consumption Tax

-Section 3 Tax Rate of Consumption Tax

--Tax Rate of Consumption Tax

--Tax Rate of Consumption Tax

-Section 4 Calculation of Tax Payable

--Calculation of Tax Payable

--Calculation of Tax Payable

-Consumption Tax Unit Test

--Consumption Tax

Part Four: Tariff

-Section 1 Overview of Tariff

--Overview of Tariff

--Overview of Tariff

-Section 2 On the Sufficient Processing Criteria for Origin Determination

--On the Sufficient Processing Criteria for Origin Determination

--On the Sufficient Processing Criteria for Origin Determination

-Section 3 Tax Payer and Tax Object

--Tax Payer and Tax Object

--Tax Payer and Tax Object

-Section 4 Dutiable Value of Tariff

--Dutiable Value of Tariff

--Dutiable Value of Tariff

-Section 5 Calculation of Tax Payable of Tariff

--Calculation of Tax Payable of Tariff

--Calculation of Tax Payable of Tariff

-Tariff Unit Test

--Tariff

Part Five: Enterprise Income Tax

-Section 1 Basic Principles of Enterprise Income Tax

--Basic Principles of Enterprise Income Tax

--Basic Principles of Enterprise Income Tax

-Section 2 Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax

--Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax

--Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax

-Section 3 Determination of Taxable Income (I)

--Determination of Taxable Income (I)

--Determination of Taxable Income (I)

-Section 4 Determination of Taxable Income (II)

--Determination of Taxable Income (II)

--Determination of Taxable Income (II)

-Section 5 Determination of Taxable Income (III)

--Determination of Taxable Income (III)

--Determination of Taxable Income (III)

-Section 6 Determination of Taxable Income (IV)

--Determination of Taxable Income (IV)

--Determination of Taxable Income (IV)

-Section 7 Determination of Taxable Income (V)

--Determination of Taxable Income (V)

--Determination of Taxable Income (V)

-Section 8 Preferential Tax Policies of Enterprise Income Tax (I)

--Preferential Tax Policies of Enterprise Income Tax (I)

--Preferential Tax Policies of Enterprise Income Tax (I)

-Section 9 Preferential Tax Policies of Enterprise Income Tax (II)

--Preferential Tax Policies of Enterprise Income Tax (II)

--Preferential Tax Policies of Enterprise Income Tax (II)

-Section 10 Calculation and Collection Management of Taxable Enterprise Income

--Calculation and Collection Management of Taxable Enterprise Income

--Calculation and Collection Management of Taxable Enterprise Income

-Enterprise Income Tax Unit Test

--Enterprise Income Tax

Part Six:Personal Income Tax

-Section 1 Overview of Individual Income Tax and Taxpayers

--Overview of Individual Income Tax and Taxpayers

--Overview of Individual Income Tax and Taxpayers

-Section 2 Items Subject to Individual Income Tax

--Items Subject to Individual Income Tax

--Items Subject to Individual Income Tax

-Section 3 Individual Income Tax Rates

--Individual Income Tax Rates

--Individual Income Tax Rates

-Section 4 Comprehensive Income Subject to Individual Income Tax

--Comprehensive Income Subject to Individual Income Tax

--Comprehensive Income Subject to Individual Income Tax

-Section 5 Itemized Income Subject to Individual Income Tax

--Itemized Income Subject to Individual Income Tax

--Itemized Income Subject to Individual Income Tax

-Section 6 Calculation of Tax Payable on One-time Annual Bonus

--Calculation of Tax Payable on One-time Annual Bonus

--Calculation of Tax Payable on One-time Annual Bonus

-Section 7 Preferential Policies and Collection Administration on Individual Income Tax

--Preferential Policies and Collection Administration on Individual Income Tax

--Preferential Policies and Collection Administration on Individual Income Tax

-Individual Income Tax Unit Test

--Personal Income Tax

Part Seven: Land Appreciation Tax

-Section 1 Overview of Land Appreciation Tax

--Overview of Land Appreciation Tax

--Overview of Land Appreciation Tax

-Section 2 Calculation of the Amount of Land Appreciation Tax Payable

--Calculation of the Amount of Land Appreciation Tax Payable Land Appreciation Tax Unit Test

--Calculation of the Amount of Land Appreciation Tax Payable Land Appreciation Tax Unit Test

-Land Appreciation Tax Unit Test

--Land Appreciation Tax

Part Eight: Other Taxes

-Section 1 City Maintenance and Construction Tax

--City Maintenance and Construction Tax

--City Maintenance and Construction Tax

-Section 2 Stamp Tax

--Stamp Tax

--Stamp Tax

-Section 3 Resource tax

--Resource tax

--Resource tax

-Section 4 Vehicle and Vessel Tax

--Vehicle and Vessel Tax

--Vehicle and Vessel Tax

-Section 5 Vehicle Purchase Tax

--Vehicle Purchase Tax

--Vehicle Purchase Tax

-Section 6 Urban Land Use Tax

--Urban Land Use Tax

--Urban Land Use Tax

-Section 7 Property Tax

--Property Tax

--Property Tax

-Section 8 Cultivated Land Occupation Tax

--Cultivated Land Occupation Tax

--Cultivated Land Occupation Tax

-Section 9 Deed Tax

--Deed Tax

--Deed Tax

-Section 10 Environmental Protection Tax

--Environmental Protection Tax

--Environmental Protection Tax

-Other Taxes Unit Test

--Other Taxes

Determination of Taxable Income (II)笔记与讨论

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