当前课程知识点：中国税法概论 > Chapter 8 Tax Laws of Behavior Taxes > Exercises 8 > 思政讨论题
We know that, while raising financial revenue, taxation plays a crucial role in regulating the resource distribution in the market economy and to help the government to achieve economic targets in one period. Besides, the taxation is helpful in promotion of equity in the whole society.
In the light of the recent revision of China's tax law, please write your understanding of the above two tax functions. Please give some examples of what changes in Chinese tax laws that have helped to the development of its economy or social equity.
我们知道，税收在筹集财政收入的同时，还发挥着调节市场资源配置、实现国民经济发展目标和调节收入分配、维护社会公平的作用。请大家结合近期我国税法修订的情况，谈一谈对上述两个税收职能的理解（请举例说明哪些税法变动促进了我国社会经济的健康发展，或哪些税法修订及税收立法意图促进了社会公平）。
-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
