- 作 者：陈波主编
- 出 版 社：沈阳：东北财经大学出版社
- 出版年份：1996
- ISBN：7810441612
- 标注页数：283 页
- PDF页数：291 页
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Chapter 1 Value Added Tax 1
Section 1 Taxpayer, Taxable Events Tax Rate 1
Section 2 Tax Base Output Tax 12
Section 3 Input Tax Tax payable 20
Section 4 VAT Refund on Export Goods, the Exemption and Deduction of VAT 28
Section 5 Filing Tax Returns 36
Section 6 Special Invoice of VAT 45
Section 7 Accounting Treatments of VAT 54
Chapter 2 Consumption Tax 63
Section 1 General Concept of Consumption Tax 63
Section 2 Computation of Consumption Tax Payable 70
Chapter 3 Business Tax 78
Chapter 4 Individual Income Tax 86
Section 1 Resident and Source Tax Jurisdiction 86
Section 2 Taxable Income 94
Section 3 Computation of Tax Payable 103
Chapter 5 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 111
Section 1 Taxpayer and Definition of Income 111
Section 2 Computation of Taxable Income 119
Section 3 Tax Preference 128
Chapter 1 The Nature of a Tax 137
Part Two Selected Taxation Literature 137
Chapter 2 Indirect Taxes and the Poor 141
Chapter 3 Some Basic Criteria 148
Chapter 4 The Politics of Tax Reform in Developing Country 152
Chapter 5 Background of the 1994 Tax Reform in China 156
Chapter 6 Tax Planning, Tax Avoidance and Tax Evasion 161
Chapter 7 The Major Adjustment Methods of Transfer Price (Ⅰ) 166
Chapter 8 The Major Adjustment Methods of Transfer Price (Ⅱ) 173
Chapter 9 Tax Jurisdictional Principles of the U. S. A. 179
Chapter 10 Tax Treatments Enacted by the U. S. A. of Some Types of Corperations 186
Chapter 11 Effects of Subpart F Provisions 193
Chapter 12 The Goods and Services Tax of Canada 199
Part Three Selected Chinese Tax Laws and Regulations 207
1. Provisional Regulations of the People s Republic of China on Resource Tax 207
2. Provisional Regulations of the People s Republic of China on Land Appreciation Tax 213
3. Provisional Regulations of the People s Republic of China on Enterprise Income Tax 218
4. Provisional Regulations of the People s Republic of China Concerning Stamp Tax 225
5. The Law of the People s Republic of China Concerning the Administration of Tax Collection 234
6. Supplementary Provisions of the Standing Committee of the National People s Congress Concerning the Imposition of Punishments in Respect of Offenses of Tax Evasion and Refusal to Pay Tax 264
7. Measures of the People s Republic of China for the Control of Invoices 269