
China's tax system is a professional course with theoretical, policy and practical characteristics. It is the core professional course of finance and taxation major in Colleges and universities. It is also a professional basic course for accounting, financial management and other economic management majors. Besides, it is also applicable to the majority of social learners who are interested in finance, taxation and accounting.
开设学校:江西财经大学;学科:经济学、
China's tax system is a professional course with theoretical, policy and practical characteristics. It is the core professional course of finance and taxation major in Colleges and universities. It is also a professional basic course for accounting, financial management and other economic management majors. Besides, it is also applicable to the majority of social learners who are interested in finance, taxation and accounting.
-Section 1 Tax System Overview
-Section 2 Classification of Taxes
-Section 3 Elements of a Tax System
-Section 4 tax administration system
-Section 5 Course and Achievements of China's Tax System Reform
--Course and Achievements of China's Tax System Reform
--Course and Achievements of China's Tax System Reform
-Unit Test
--Introduction to The Course
-Section 1 Overview of VAT
-Section 2 General Provisions on the Scope of VAT
--General Provisions on the Scope of VAT
--General Provisions on the Scope of VAT
-Section 3 Special Provisions on the Scope of VAT
--Special Provisions on the Scope of VAT
--Special Provisions on the Scope of VAT
-Section 4 VAT Taxpayers and Tax Rates
-Section 5 Determination of Output Tax by the General Tax Computation Method
--Determination of Output Tax by the General Tax Computation Method
--Determination of Output Tax by the General Tax Computation Method
-Section 6 Determination of Sales Revenue of Special Sales
--Determination of Sales Revenue of Special Sales
--Determination of Sales Revenue of Special Sales
-Section 7 Time at which a liability to VAT arises
--Time at which a liability to VAT arises
--Time at which a liability to VAT arises
-Section 8 Determination of Input Tax by the General Tax Method
--Determination of Input Tax by the General Tax Method
--Determination of Input Tax by the General Tax Method
-VAT Unit Test
--Value Added Tax(VAT)
-Section 1 Characteristics and Scope of Consumption Tax
--Characteristics and Scope of Consumption Tax
--Characteristics and Scope of Consumption Tax
-Section 2 The link of Consumption Tax
-Section 3 Tax Rate of Consumption Tax
-Section 4 Calculation of Tax Payable
-Consumption Tax Unit Test
--Consumption Tax
-Section 1 Overview of Tariff
-Section 2 On the Sufficient Processing Criteria for Origin Determination
--On the Sufficient Processing Criteria for Origin Determination
--On the Sufficient Processing Criteria for Origin Determination
-Section 3 Tax Payer and Tax Object
-Section 4 Dutiable Value of Tariff
-Section 5 Calculation of Tax Payable of Tariff
--Calculation of Tax Payable of Tariff
--Calculation of Tax Payable of Tariff
-Tariff Unit Test
--Tariff
-Section 1 Basic Principles of Enterprise Income Tax
--Basic Principles of Enterprise Income Tax
--Basic Principles of Enterprise Income Tax
-Section 2 Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax
--Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax
--Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax
-Section 3 Determination of Taxable Income (I)
--Determination of Taxable Income (I)
--Determination of Taxable Income (I)
-Section 4 Determination of Taxable Income (II)
--Determination of Taxable Income (II)
--Determination of Taxable Income (II)
-Section 5 Determination of Taxable Income (III)
--Determination of Taxable Income (III)
--Determination of Taxable Income (III)
-Section 6 Determination of Taxable Income (IV)
--Determination of Taxable Income (IV)
--Determination of Taxable Income (IV)
-Section 7 Determination of Taxable Income (V)
--Determination of Taxable Income (V)
--Determination of Taxable Income (V)
-Section 8 Preferential Tax Policies of Enterprise Income Tax (I)
--Preferential Tax Policies of Enterprise Income Tax (I)
--Preferential Tax Policies of Enterprise Income Tax (I)
-Section 9 Preferential Tax Policies of Enterprise Income Tax (II)
--Preferential Tax Policies of Enterprise Income Tax (II)
--Preferential Tax Policies of Enterprise Income Tax (II)
-Section 10 Calculation and Collection Management of Taxable Enterprise Income
--Calculation and Collection Management of Taxable Enterprise Income
--Calculation and Collection Management of Taxable Enterprise Income
-Enterprise Income Tax Unit Test
--Enterprise Income Tax
-Section 1 Overview of Individual Income Tax and Taxpayers
--Overview of Individual Income Tax and Taxpayers
--Overview of Individual Income Tax and Taxpayers
-Section 2 Items Subject to Individual Income Tax
--Items Subject to Individual Income Tax
--Items Subject to Individual Income Tax
-Section 3 Individual Income Tax Rates
-Section 4 Comprehensive Income Subject to Individual Income Tax
--Comprehensive Income Subject to Individual Income Tax
--Comprehensive Income Subject to Individual Income Tax
-Section 5 Itemized Income Subject to Individual Income Tax
--Itemized Income Subject to Individual Income Tax
--Itemized Income Subject to Individual Income Tax
-Section 6 Calculation of Tax Payable on One-time Annual Bonus
--Calculation of Tax Payable on One-time Annual Bonus
--Calculation of Tax Payable on One-time Annual Bonus
-Section 7 Preferential Policies and Collection Administration on Individual Income Tax
--Preferential Policies and Collection Administration on Individual Income Tax
--Preferential Policies and Collection Administration on Individual Income Tax
-Individual Income Tax Unit Test
--Personal Income Tax
-Section 1 Overview of Land Appreciation Tax
--Overview of Land Appreciation Tax
--Overview of Land Appreciation Tax
-Section 2 Calculation of the Amount of Land Appreciation Tax Payable
--Calculation of the Amount of Land Appreciation Tax Payable Land Appreciation Tax Unit Test
--Calculation of the Amount of Land Appreciation Tax Payable Land Appreciation Tax Unit Test
-Land Appreciation Tax Unit Test
--Land Appreciation Tax
-Section 1 City Maintenance and Construction Tax
--City Maintenance and Construction Tax
--City Maintenance and Construction Tax
-Section 2 Stamp Tax
-Section 3 Resource tax
-Section 4 Vehicle and Vessel Tax
-Section 5 Vehicle Purchase Tax
-Section 6 Urban Land Use Tax
-Section 7 Property Tax
-Section 8 Cultivated Land Occupation Tax
--Cultivated Land Occupation Tax
--Cultivated Land Occupation Tax
-Section 9 Deed Tax
--Deed Tax
--Deed Tax
-Section 10 Environmental Protection Tax
--Environmental Protection Tax
--Environmental Protection Tax
-Other Taxes Unit Test
--Other Taxes
王乔,1960年9月生,江西铅山人,博士、二级教授、博士生导师,现任江西财经大学党委书记。现为“赣鄱英才555工程”领军人才、江西省人民政府特殊津贴获得专家。长期从事财税理论与政策教学与研究,在国内外重要期刊发表论文30余篇,出版专著、教材12部;主持研究国家社科基金重大项目、重点项目和一般项目,国家自科基金项目及财政部、商务部、国家税务总局等省部级课题20余项,多项成果获得省部级以上奖励;主持的“《中国税制》课程教学改革的探索与实践”获2014年教育部国家级教学成果二等奖。
女,汉族,教授,博士生导师。主讲《中国税制》、《税务筹划》等课程。
男,汉族,副教授,硕士生导师。主讲《中国税制》、《税法》、《税务管理》等课程。
女,汉族,教授,博士生导师。主讲《中国税制》、《国际税收》等课程。
女,汉族,教授,博士生导师。主讲《中国税制》、《税收经济学》等课程。
男,汉族,副教授,硕士生导师。主讲《中国税制》、《税法》等课程。
女,汉族,讲师,硕士生导师。主讲《中国税制》、《税法》等课程。
男,汉族,副教授,硕士生导师。主讲《中国税制》、《税法》等课程。
女,汉族,副教授,硕士生导师。主讲《中国税制》、《税法》等课程。