Unit 1 What is Tax? 1
Unit 2 Tax System 13
Unit 3 Value Added Tax 26
Unit 4 Consumption Tax 40
Unit 5 Tariffs 54
Unit 6 Enterprise Income Tax 65
Unit 7 Income Tax 77
Unit 8 Other Taxes Related to People's Lives 90
Unit 9 Taxpayers' Rights and Obligations 103
Unit 10 Interesting Foreign Taxes Ⅰ 118
Unit 11 Interesting Foreign Taxes Ⅱ 132
Unit 12 Penalties for Tax Evasion 144
Appendix Tax Quotes 157