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 The Property Tax Law 财产税讨论题
The property tax law takes the amount or value of property owned by taxpayers as the object of taxation. It plays an important role in narrowing the gap between the rich and the poor. At present, the property tax law of China includes four types of taxes: real estate tax, urban and township land use tax, vehicle and vessel tax, and deed tax.
Please answer:
(1) Are the taxpayers in the above four tax laws mainly individuals or enterprises?
(2) According to the task of " Deepen taxation system reform, Improve local taxation system, and gradually Increase the proportion of direct taxation " deployed by the Third Plenary Session of the 18th Central Committee of the CPC, as the main representative of direct tax, how should the property tax law system be adjusted in the future?
财产税法以纳税人拥有的财产数量或财产价值为征收对象，在调节贫富差距过大方面发挥着重要作用。目前中国的财产税法中包括房产税、城镇土地使用税、车船税、契税等四种税。
请回答：
（1）上述四个税法的纳税人主要是个人还是企业？
（2）根据十八大三中全会部署的“深化税收制度改革，完善地方税体系，逐步提高直接税比重”任务，作为直接税的主要代表，财产税法体系未来应如何进行调整？
-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
