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中國涉外稅法 版權(quán)信息
- ISBN：9787561571491
- 條形碼：9787561571491 ; 978-7-5615-7149-1
- 裝幀：一般膠版紙
- 冊數(shù)：暫無
- 重量：暫無
- 所屬分類：>
中國涉外稅法 內(nèi)容簡介
本教材是在作者在華東政法大學(xué)給留學(xué)生和研究生講授全英文的“中國涉外稅法”課程的基礎(chǔ)上編寫而成的，前后歷時4年。涵蓋中國稅法基本知識點、國際稅法基本知識點、中國稅法與國際稅法的結(jié)合點，以及相關(guān)涉外稅法和專題研討，詳細(xì)闡述國際貿(mào)易法中的稅收問題、國際投資法中的稅收問題、以及國際稅收爭議的解決機制等。圖書內(nèi)容資料翔實，語言精練，結(jié)構(gòu)完整，對我國稅法基本體系，我國稅法與涉外企業(yè)或其他經(jīng)濟組織以及外國人之問形成的稅收關(guān)系做了闡釋。
中國涉外稅法 目錄
CHAPTER 1 INTRODUCTION
1.1 Overview
1.2 Framework of China's Tax Regime
1.3 Taxes
1.4 Tax Mix
1.5 Main Players in China's Tax Regime
1.6 History of China's Tax Regime
Appendix: Exercises
CHAPTER 2 SOURCE OF LAW
2.1 Introduction
2.2 Domestic Tax Laws
2.3 Tax Treaties
Appendix I: Chinese Tax Treaties(As of March 2021)
Appendix II: Exercises
CHAPTER 3 VALUE ADDED TAX
3.1 Introduction
3.2 Structure of the VAT Legislations
3.3 Taxpayers
3.4 Taxable Events
3.5 Tax Rates
3.6 Exemption
3.7 Tax Timing
3.8 Calculation of VAT
3.9 Tax Administration
Appendix I: VAT Provisional Regulation (2017 Revision)
Appendix II: Circular Caishui [2016] No. 36
Appendix ITI: Practice Questions
CHAPTER 4 EXCISE TAX
4.1 Introduction
4.2 Structure of the Consumption Tax Provisional Regulation
4.3 Taxpayers
4.4 Taxable Goods and Tax Rates
4.5 Tax Timing
Appendix: Consumption Tax Provisional Regulation(2008 Amendment)
CHAPTER 5 INDIVIDUAL INCOME TAX
5.1 Introduction
5.2 Structure of the liT Legislations
5.3 Taxpayers
5.4 Taxable Income
5.5 Tax Payable
5.6 Special Adjustments
5.7 Tax Administration
Appendix I .liT Law (2018 Amendment)
Appendix II: Exercises
CHAPTER 6 ENTERPRISE INCOME TAX
6.1 Introduction
6.2 Structure of the EIT Legislations
6.3 Taxpayers
6.4 Source Rules
6.5 Calculation of EIT
6.6 Taxable Income
6.7 Deductions
6.8 Losses of Previous Years
6.9 Tax Exemption and Deduction
6.10 Foreign Tax Credit
6.11 Tax Administration
6.12 Special Rules for Non-Chinese Tax Residents
Appendix I: EIT Law (2018 Amendment)
Appendix II: Exercises
CHAPTER 7 RELIEF OF DOUBLE TAXATION
7.1 Introduction
7.2 Unilateral Approach. The Credit Method in Domestic Law
7.3 Bilateral Approach. Tax Treaties
Appendix I: An Example of Relief of Double Taxation in China
Appendix II: Exercises
CHAPTER 8 TAX ADMINISTRATION
8.1 Introduction
8.2 The Governing Law
8.3 Collection of Taxes
8.4 Collection of Social Contributions
8.5 Tax Audit
8.6 Taxpayers' Rights
8.7 Exchange of Information
Appendix I: Tax Administration Law(2015 Amendment)
Appendix II: Exercises
CHAPTER 9 ANTI-TAX AVOIDANCE MEASURES
9.1 Introduction
9.2 Domestic Measures
9.3 Anti-treaty Abuse Measures
9.4 Implementation of the BEPS Project
Appendix: Exercises
CHAPTER 10 TAX DISPUTE RESOLUTION
10.1 Introduction
10.2 Tax Cases
10.3 Judicial Cases
10.4 Administrative Investigations
Appendix: Exercises
展開全部
中國涉外稅法 作者簡介
李娜 · 著 華東政法大學(xué)國際法學(xué)院講師、中國國際稅收研究會學(xué)術(shù)委員。復(fù)旦大學(xué)法學(xué)士、美國波士頓大學(xué)法律碩士、奧地利維也納經(jīng)濟大學(xué)法學(xué)博士。曾在奧地利、香港和澳大利亞多所大學(xué)教授國際稅法、歐盟稅法和中國稅法。
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