当前课程知识点：中国税法概论 > Chapter 8 Tax Laws of Behavior Taxes > Exercises 8 > “Lucid waters and lush mountains are invaluable assets”.“金山银山就是绿水青山”
“Lucid waters and lush mountains are invaluable assets”. The implement of the “Environmental Protection Tax Law” and the revised " Resource Tax Law" in China recently have effectively promoted the protection of the ecological environment and realized the harmonious coexistence between humans and nature.
Please answer:
(1) What are the deficiencies in the taxation scope of the Environmental Protection Tax Law and the Resource Tax Law?
(2) If there are deficiencies, how should the taxation scope of these tax laws be adjusted or expanded?
“金山银山就是绿水青山”。中国最近颁布实施的《环境保护税法》和推进的《资源税法》改革，有效的推动了保护生态环境，实现了人与自然的和谐共生。
请思考回答：
（1）现有的《环境保护税法》和《资源税法》在征收范围上还存在哪些不足？
（2）如有不足，应如何进行调整或扩围？
-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
