中国涉外税法

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