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圖書內容簡介

Based on the currently effective Chinese tax laws,
regulations, rules and relevant authoritative materials issued by
the NPC and its Standing Committee, the State Council, the
Ministry of Finance, the State Administration of Taxation, the
General Administration of Customs, the Tariff and Classification
Committee of the State Council, this book briefs an overall
picture of the current Chinese foreign tax system, including the
taxpayers, taxable items, tax rates, tax base, computation
method, tax reduction and exemptions, tax period, tax payment
places, tax administration and tax organisation concerning various
types of taxes. This book is supported by proper examples for'
computation and graphs. It is concise, easy to understand and
convenient to scan through. We hope this book would be of help
to the readers to understand the basic points of Chinese foreign
tax system.
Being subject to our ability of and some objective conditions,
inadequacy is unavoidable in the book. We would like to
apologise for that and welcome criticism and suggestions.
In the future, we will continue to regularly revise the book
based on the change of the Chinese foreign tax system in order to
update the contents of the book and to make it more applicable.

圖書目錄

Chapter 1 :CURRENT TAX SYSTEM OF CHINA
1. Type of Taxes
2. Tax Legislation
R Foreign Taxation
Chapter 2 : VALUE-ADDED TAX (VAT)
1. Taxpayers
2. Taxable Items and Rates
3. Tax Computation Method
4. Tax Reductions and Exemptions
5. Export Refund
6. Time Limit and Place for Tax Payment
Chapter 3: CONSUMPTION TAX
1. Taxpayers
2. Taxable Items and Rates ( tax per unit)
3. Tax Computation Method
4. Tax Reductions, Exemption and Refund
5. Time Limit and Place for Tax Payment
Chapter 4: VEHICLE ACQUISITION TAX
1. Taxpayers
2. Computation Method
3. Tax Reductions and Exemptions
4. Time Limit and Place for Tax Payment
Chapter 5 : CUSTOMS DUTIES
1. Duty Payers
2. Tariff Rates
3. Computation
4. Rules for Import and Export of Special Goods
5. Reductions, Exemptions and Refund of Duty
6. Time Limit for Duty Payment
7. Anti-dumping Duty, Anti-subsidy Duty and
Guaranty Duty
8. Import Duty on In-coming Articles
chapter 6: BUSINESS TAX
1. Taxpayers
2. Taxable Items and Rates
3. Tax Computation Method
4. Tax Reduction and Exemption
5. Time Limit and Place for Tax Payment
Chapter 7: THE INCOME TAX ON THE ENTERPRISES
WITH FOREIGN INVESTMENT AND FOREIGN
ENTERPRISES
1. Taxpayers
2. Tax Computation Method
3. Tax Reduction and Exemption
4. Time Limit and Place for Tax Payment
Chapter 8 :INDIVIDUAL INCOME TAX
1. Taxpayers
2. Taxable Items, Rates and Computation
3. Tax Reductions and Exemptions
4. The Mode, Time Limit and Place for Tax Payment
Chapter 9: LAND APPRECIATION TAX
1. Taxpayers
2. Computation Method
3. Tax Reductions and Exemptions
4. Time Limit and Place for Tax Payment
Chapter 10: URBAN REAL ESTATE TAX
1. Taxpayers
2. Computation Method
3. Tax Reductions and Exemptions
4. Time Limit and Place for Tax Payment
Chapter 11 :DEED TAX
1. Taxpayers
2. Tax Rates
3. Computation Method
4. Tax Reductions and Exemptions
5. Time Limit and Place for Tax Payment
Chapter 12 ~ RESOURCE TAX
I. Taxpayers
2. Taxable Items and Tax Per Unit
3. Computation Method
4. Tax Reductions and Exemptions
5. Time Limit and Place for Tax Payment
Chapter 13: VEHICLE AND VESSEL USAGE LICENSE
PLATE TAX (VVULPT)
1. Taxpayers
2. Tax Per Unit
3. Computation Method
4. Tax Exemptions
5. Time Limit and Place for Tax Payment
Chapter 14 :VESSEL TONNAGE TAX
1. Taxpayers and Tax Base
2. Tax Per Unit and Computation Method
3. Tax Exemptions
4. Time Limit and Place for Tax Payment
Chapter 15 : STAMP TAX
1. Taxpayers
2. Taxable Items and Rates (tax per unit)
3. Computation Method
4. Tax Exemptions
5. Mode for Tax Payment
Chapter 16: MAJOR FOREIGN TAX INCENTIVES
1. Enterprises with Foreign Investment and
Foreign Enterprises
2. Foreigners
3. Diplomatic Tax Immunity
Chapter 17 :OTHER TAXES AND FEES
1. Fuel Tax
2. Inheritance Tax
3. Social Security Tax
4. Mining District Use Fee
5. Cultural Construction Fee
6. Social Insurance Fee
Chapter 18: TAX COLLECTION AND ADMINISTRATION
SYSTEM
1. Tax Legislation for Execution, Tax Department and
Tax Staff
2. Taxpayers and Withholding Agents
3. Tax Registration
4. Accounting Records and Vouchers Management
5. Administration of Invoices
6. Tax Report
7. Tax Collection
8. Tax Reductions and Exemptions
9. Tax Inspection
10. Tax Audit and Investigation
11. Legal Responsibility
Chapter 19: TAX ADMINISTRATIVE REVIEW
1. Scope of the Review
2. Review Jurisdiction
3. Review Application
4. Review Acceptance
5. Review Evidence
6. Review Decision
7. Administrative Review of Customs
Chapter 20 :TAX ADMINISTRATIVE APPEAL
1. Scope of the Appeal
2. Appeal Jurisdiction
3. Appeal Participants
4. The Right and Obligations of the Plaintiff and the
Defendant
5. Trial and Judgement
6. Compensation for Infringement of Rights
Chapter 21 :ORGANIZATION OF FINANCE, TAXATION
AND CUSTOMS ADMINISTRATION AND
DIVISION OF ADMINISTRATION BETWEEN
THEM
1. The Ministry of Finance
2. The State Administration of Taxation
3. The Organization of the Tax Administration
at and Below Provincial Level
4. The General Administration of Customs
5. The Tariff and Classification Committee of the
State Council
6. Division of the Tax Administration Power
7. Revenue Sharing System Between the Central
Government and the Local Governments
APPENDIX :
1. Graph of Chinese Tax System ( by category of taxes)
2. Graph of Chinese Tax System (by budgetary level)
3. Revenue Statistics of Chinese Taxes in Some Years
4. Tax Revenue Statistics of China by Type of
Taxes in 2004
5. Organizational Chart of Chinese Tax Administration
6. Organizational Chart of the SAT
MAIN SOURCES OF MATERIALS