当前课程知识点:Introduction to tax laws of China > Chapter 8 Tax Laws of Behavior Taxes > Exercises 8 > Ideological and political discussion
返回《Introduction to tax laws of China》慕课在线视频课程列表
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.
返回《Introduction to tax laws of China》慕课在线视频列表
-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
- Ideological and political discussion
-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
-3.1 Excise Tax(ET)Law
-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
-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
-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
-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
-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