作者：李娜
页数：404
出版社：厦门大学出版社
出版日期：2023
ISBN：9787561571491
电子书格式：pdf/epub/txt
内容简介
本教材是在作者在华东政法大学给留学生和研究生讲授全英文的“中国涉外税法”课程的基础上编写而成的，前后历时4年。涵盖中国税法基本知识点、国际税法基本知识点、中国税法与国际税法的结合点，以及相关涉外税法和专题研讨，详细阐述国际贸易法中的税收问题、国际投资法中的税收问题、以及国际税收争议的解决机制等。图书内容资料翔实，语言精练，结构完整，对我国税法基本体系，我国税法与涉外企业或其他经济组织以及外国人之问形成的税收关系做了阐释。
作者简介
李娜 · 著
华东政法大学国际法学院讲师、中国国际税收研究会学术委员。复旦大学法学士、美国波士顿大学法律硕士、奥地利维也纳经济大学法学博士。曾在奥地利、香港和澳大利亚多所大学教授国际税法、欧盟税法和中国税法。
目录
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
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
