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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