《税收英语》

Chapter 1 Value Added Tax1

Section 1 Taxpayer, Taxable Events Tax Rate1

Section 2 Tax Base Output Tax12

Section 3 Input Tax Tax payable20

Section 4 VAT Refund on Export Goods, the Exemption and Deduction of VAT28

Section 5 Filing Tax Returns36

Section 6 Special Invoice of VAT45

Section 7 Accounting Treatments of VAT54

Chapter 2 Consumption Tax63

Section 1 General Concept of Consumption Tax63

Section 2 Computation of Consumption Tax Payable70

Chapter 3 Business Tax78

Chapter 4 Individual Income Tax86

Section 1 Resident and Source Tax Jurisdiction86

Section 2 Taxable Income94

Section 3 Computation of Tax Payable103

Chapter 5 Income Tax for Enterprises with Foreign Investment and Foreign Enterprises111

Section 1 Taxpayer and Definition of Income111

Section 2 Computation of Taxable Income119

Section 3 Tax Preference128

Chapter 1 The Nature of a Tax137

Part Two Selected Taxation Literature137

Chapter 2 Indirect Taxes and the Poor141

Chapter 3 Some Basic Criteria148

Chapter 4 The Politics of Tax Reform in Developing Country152

Chapter 5 Background of the 1994 Tax Reform in China156

Chapter 6 Tax Planning, Tax Avoidance and Tax Evasion161

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 Corperations186

Chapter 11 Effects of Subpart F Provisions193

Chapter 12 The Goods and Services Tax of Canada199

Part ThreeSelected Chinese Tax Laws and Regulations207

1. Provisional Regulations of the People s Republic of China on Resource Tax207

2. Provisional Regulations of the People s Republic of China on Land Appreciation Tax213

3. Provisional Regulations of the People s Republic of China on Enterprise Income Tax218

4. Provisional Regulations of the People s Republic of China Concerning Stamp Tax225

5. The Law of the People s Republic of China Concerning the Administration of Tax Collection234

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 Tax264

7. Measures of the People s Republic of China for the Control of Invoices269