To understand China, start with China`s tax law. To benefit from the rapid dvelopment of China, be a taxpayer first.
开设学校:北京第二外国语学院;学科:法学、
To understand China, start with China`s tax law. To benefit from the rapid dvelopment of China, be a taxpayer first.
-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
计金标,北京第二外国语学院校长,教授。负责课程框架的设计、思路的确定以及全部文稿的审定,课程主讲教师,主讲绪论。