| 本书是关于中国税法的全英文教材。 本书采取与国际接轨的读者中心主义写作风格，通过最流行、最标准的英语讲述中国税法、有利于读者掌握用英语中国税法内容的正确方法。 本书运用大量案例和图表，将复杂的内容直观化，有利于读者在短时间内了解中国税法的概貌。 本书内容充实，文笔轻松时尚，且图文并茂，是国内大专院校开展法律双语教学的最佳教材。 |
| 金朝武，北京大学经济法博士，现任教于中央财经大学法律系。曾到美国、澳大利亚、香港等国家和地区的十余所大学进行学术交流。主要研究领域为竞争法、税法、公司法等。曾在《中国法学》、《北大经济法研究》等刊物上发表法学论文十余篇。主要著作有：Competition Law in China (William S. Hein, USA, 2002)、Chinese Tax Law （法律出版社，2004年）、《网络中的法律问题及其对策》（法律出版社，2001年）、《非公有制企业法律保护》（西苑出版社，2002年）等。 作为执业律师，曾担任多家企业的法律顾问，.. << 查看详细 |
| chapterⅰ the evolution and development of the chinese taxation system i historical development of the taxation system 0f china ⅱ analysis of china’s tax system ⅲ reforming the taxation system for the market economy chapterⅱ types of taxes and the basic structure of chinese tax law i types of taxes ⅱ the turnover taxes ⅲ the composition of tax law ⅳ the structure of chinese tax law v the characteristics 0f chinese tax law chapterⅲ tax legislation and tax agencies i the legislative system of taxation ⅱ the system of tax c0uect-0n and tax administration chapterⅳ tax collection and tax administration i ways of tax collection ⅱ tax administration ⅲ agency in taxation ⅳ administration of invoices chapter v tax administrative punishment i a brief introduction t0 tax administrative punishment(“tap”) .ⅱ types of tap ⅲ the enforcer of tap and the jurisdiction of tap ⅳ application of tap v procedures for tap chapterⅵ tax administrative indemnification i tax administrative indemnification ⅱ the scope 0f tai ⅲ petitioners for tai and the organs liable for tai ⅳ the procedures for tai v ways of tai payment and standards of tai chapterⅶ tax dispute resolution mechanisms i settling tax disputes by tax administrative reconsideration ⅱ the acts that can be accepted as a case 0f tar and the jurisdiction of tars ⅲ application for tar ⅳ acceptance of applications for tar v hearing and ruling of tars ⅵ settling tax disputes by tax administration litigation ⅶ the scope and jurisdiction of litigation ⅷ the participants in tal ⅸ the filing of tal and case acceptance x the hearing 0f a tal and judgment making ? appeal and enforcement in tal chapterⅷ value added tax law i taxpayers ⅱ scope of application ⅲ definition of ordinary taxpayers and small taxpayers iv tax rates v calculation of the tax amount payable ⅵ output taxes and input taxes ⅶ the calculation 0f taxes payable ⅷ the calculation 0f the amount of taxes payable by small taxpayers ⅸ the refund and exemption of vat from exported goods x administration of the refund(exemption)of taxes for the export 0f goods ? taxation of imported goods ? time limit for tax payment ? the usage and administration 0f special vat invoices chapterⅸ business tax law i evolution of the business tax ⅱ taxpayers ⅲ application of the business tax law ⅳ business tax rates and the calculation of the taxes payable v preferential policies ⅵ time limit for tax payment ⅶ tax filing and venue of tax payment chapter x consumption tax law ⅰ general introduction to the consumption tax ⅱ taxpayers and tax items ⅲ tax rates ⅳ calculation of the consumption taxes payable v refund(exemption)0f taxes for the export of taxable consumer goods ⅵ time limit for tax payment ⅶ tax filing and venue of tax payment chapter? tariff law i tariff and tariff law:a historic description ⅱ object of tariff collection and tariff payer ⅲ import and export tariff policies ⅳ the rule of place of origin v dutiable value ⅵ computation of tariffs payable ⅶ tariff deduction and exemption ⅷ collection and administration of tariffs chapter? enterprise income tax law i taxpayer and the object of taxation ⅱ tax rate ⅲ computation of taxable income ⅳ the taxation treatment of assets v computation 0f eit payable ⅵ preferential policies of eit ⅶ tax credit of the taxes paid abroad ⅷ tax filing and payment chapter? foreign-funded enterprise and foreign enterprise income tax law i taxpayer，tax rate and object of taxation ⅱ taxable income ⅲ tax treatment of assets ⅳ preferential tax policies v tax issues of associated enterprises ⅵ tax filing and payment chapter xv individual income tax law i a brief introduction to the individual income tax ⅱ taxpayer ⅲ determination of the sources of income ⅳ taxable items v tax rates ⅵ taxable income ⅶ computation of iit payable ⅷ preferential policies ⅸ tax credit of iit paid abroad x tax filing and payment chapter xv land value added tax law i brief introduction ⅱ taxpayer ⅲ determination 0f the scope of taxation ⅳ determination of the taxable income v deductible items ⅵ determination of the amount of added value ⅶ tax rates and computation of taxes payable ⅷ preferential policies ⅸ tax filing and payment chapter xⅵ urban construction and maintenance tax law i brief introduction ⅱ taxpayer and application ⅲ tax rates and tax base ⅳ computation 0f taxes payable and administration of umct v tax filing and payment ⅵ defects of the umct law and suggestions for improvement chapter xⅶ property tax law i a brief introduction to the property tax law ⅱ house tax law ⅲ urban real estate tax law chapter xⅷ resource tax law i the resource tax ⅱ urban land use tax law chapter xⅸ conduct tax law i a brief introduction to the conduct tax law ⅱ stamp tax law（319） ⅲ vehicle and vessel use tax law ⅳ deed tax law chapter xx foreign-related tax law i the forms of doing business in china ⅱ the establishment of the foreign-related tax system：a historical perspective ⅲ features of china’s foreign-related preferential tax policies ⅳ analysis of the defects with china’s foreign-related preferential tax policies v suggestions for the ref0fin of china’s foreign-related tax policies chapter x?tax avoidance & anti-avoidance i tax avoidance，evasion，and tax planning ⅱ what makes tax avoidance possible? ⅲ cheat for the refund of export taxes ⅳ techniques of tax avoidance by domestic business firms v the emergence of international tax avoidance ⅵ the ways of international tax avoidance ⅶ anti-avoidance measures |
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