英文共同题名：China foreign tax guide

目录
一 中国税制概况
1 中国现行税制共有多少种税收?
2 外商投资企业、外国企业和外国人应当缴纳哪些税收?
3 中国的税法是怎样制定的?
4 中国现行的涉外税收基本法律、法规、规章有哪些?
二 增值税
1 增值税的纳税人有哪些?
2 哪些行为视同销售货物?怎样征税?
3 什么是混合销售行为?怎样征税?
4 增值税的税率有几档?征税的货物和劳务有哪些?
5 什么是一般纳税人?
6 一般纳税人怎样计算应纳增值税税额?
7 什么是销项税额?怎样计算销项税额?
8 怎样确定当期销售额?
9 什么是进项税额?哪些进项税额可以抵扣?
10 进项税额在什么时候可以申报抵扣?
11 在哪些情况下进项税额不能抵扣?
12 什么是小规模纳税人?
13 小规模纳税人怎样计算应纳增值税税额?
14 哪些小规模纳税人可以按照一般纳税人的计税方法计算缴纳增值税?
15 哪些一般纳税人可以按照6％的征收率计算缴纳增值税?
16 进口货物怎样计算缴纳增值税?
17 出口货物怎样办理增值税退税?
18 国家规定特准退(免)增值税的货物主要有哪些?
19 增值税的主要免税、减税规定有哪些?
20 增值税的纳税义务发生时间是怎样规定的?
21 增值税的纳税期限是怎样规定的?
22 增值税的纳税地点是怎样规定的?
23 连锁经营企业在哪里申报缴纳增值税?
三 消费税
1 消费税的纳税人有哪些?
2 消费税的税目有多少个?税率(税额标准)是多少?
3 消费税的应纳税额怎样计算?
4 怎样确定消费税应税消费品的销售额和销售数量?
5 自产自用的应税消费品怎样计算缴纳消费税?
6 委托加工的应税消费品怎样计算缴纳消费税?
7 进口的应税消费品怎样计算缴纳消费税?
8 哪些应税消费品可以免征、减征、退还消费税?
9 消费税的纳税义务发生时间是怎样规定的?
10 消费税的纳税期限是怎样规定的?
11 消费税的纳税地点是怎样规定的?
四 车辆购置税
1 车辆购置税的纳税人和征收范围是怎样规定的?
2 车辆购置税的计税依据和税率是怎样规定的?
3 车辆购置税的应纳税额怎样计算?
4 车辆购置税的主要免税、减税规定有哪些?
5 在什么情况下纳税人可以办理车辆购置税的退税?
6 车辆购置税的纳税期限和纳税地点是怎样规定的?
五 关税
1 关税的纳税人有哪些?
2 关税的税率有哪些种类?
3 关税的税号和税率水平如何?
4 关税的应纳税额怎样计算?
5 关税税率的适用是怎样规定的?
6 进口货物的关税完税价格是怎样规定的?
7 出口货物的关税完税价格是怎样规定的?
8 无代价抵偿货物是否征收关税?
9 租赁进口货物怎样缴纳关税?
10 暂时进出境货物怎样缴纳关税?
11 进出境修理货物和出境加工货物怎样缴纳关税?
12 退运货物是否征收关税?
13 关税的主要免税、减税规定有哪些?
14 关税的退税怎样办理?
15 关税的纳税期限是怎样规定的?
16 什么是反倾销税?
17 什么是反补贴税?
18 什么是保障措施关税?
19 什么是进境物品进口税?
20 入境旅客行李物品和个人邮递物品进口税的主要免税规定有哪些?
六 营业税
1 营业税的纳税人有哪些?
2 营业税的扣缴义务人有哪些?
3 营业税的税目有多少个?税率是多少?
4 营业税的应纳税额怎样计算?
5 怎样确定营业额?
6 在哪些情况下计算营业额时可以扣除某些费用?
7 营业税的主要免税、减税规定有哪些?
8 营业税的纳税义务发生时间是怎样规定的?
9 营业税的纳税期限是怎样规定的?
10 营业税的纳税地点是怎样规定的?
七 外商投资企业和外国企业所得税
1 外商投资企业和外国企业所得税的纳税人有哪些?
2 外商投资企业和外国企业的哪些所得应当缴纳所得税?
3 外商投资企业和外国企业所得税的征税对象是怎样规定的?
4 外商投资企业和外国企业所得税的应纳税所得额是怎样计算的?
5 外国企业未在中国境内设立机构而取得来源于中国境内的所得，怎样确定其应纳税所得额?
6 外商投资企业和外国企业接受的捐赠怎样处理?
7 外商投资企业和外国企业所得税应纳税所得额的计算期限是怎样规定的?
8 计算外商投资企业和外国企业所得税应纳税所得额时有哪些主要列支和扣除项目?
9 外商投资企业和外国企业为雇员提存的保险和集体福利费用怎样扣除?
10 外商投资企业和外国企业发生的技术开发费怎样扣除?
11 外商投资企业和外国企业发生的交际应酬费怎样扣除?
12 外商投资企业和外国企业怎样计提坏账准备?
13 外商投资企业和外国企业发生的财产损失怎样扣除?
14 外商投资企业和外国企业的哪些捐赠支出可以扣除?
15 外国企业在中国境内设立的机构、场所向其总机构支付的管理费怎样扣除?
16 计算外商投资企业和外国企业所得税应纳税所得额时有哪些支出项目不能扣除?
17 外商投资企业和外国企业的固定资产是怎样规定的?
18 外商投资企业和外国企业的固定资产怎样计价?
19 外商投资企业和外国企业的固定资产折旧怎样计算?
20 外商投资企业和外国企业的无形资产怎样计价、摊销?
21 外商投资企业和外国企业在筹办期发生的费用怎样摊销?
22 计算外商投资企业和外国企业所得税应纳税所得额时有哪些特殊规定?
23 外商投资企业和外国企业发生年度亏损时怎样弥补?
24 外商投资企业和外国企业所得税的税率是多少?应纳税额怎样计算?
25 外商投资企业的境外所得怎样计算缴纳所得税?
26 生产性外商投资企业可以享受哪些免征、减征所得税待遇?
27 外商投资举办产品出口企业和先进技术企业可以享受哪些减征所得税待遇?
28 设在经济特区、经济技术开发区、沿海经济开放区、国家高新技术产业开发区、保税区等区域内的外商投资企业和外国企业可以享受哪些免征、减征所得税待遇?
29 设在中西部地区的外商投资企业可以享受哪些免征、减征所得税待遇?
30 外商投资企业追加投资可以享受哪些免征、减征所得税待遇?
31 外国投资者和外国企业可以享受哪些免征、减征所得税待遇?
32 减免企业所得税的期限怎样计算?
33 享受减免所得税待遇的外商投资企业经营期不满规定年限的，怎样补税?
34 外国投资者怎样取得再投资退税?
35 外商投资企业和外国企业购买国产设备怎样抵免所得税?
36 地方所得税的免税、减税是怎样规定的?
37 外商投资企业和外国企业所得税的纳税期限、纳税地点是怎样规定的?
38 外国企业在中国境内设立两个以上营业机构的，怎样申报缴纳所得税?
39 外商投资企业合并后所得税怎样处理?
40 外商投资企业分立后所得税怎样处理?
41 外商投资企业股权重组后所得税怎样处理?
42 外商投资企业转让、受让资产时所得税怎样处理?
八 个人所得税
1 哪些个人应当缴纳个人所得税?
2 什么是来源于中国境内的所得?
3 什么是来源于中国境外的所得?
4 个人取得的哪些所得应当缴纳所得税?
5 所得为外币、实物和有价证券时怎样计算应纳税所得额?
6 工资、薪金所得具体包括哪些所得?
7 工资、薪金所得怎样计算应纳所得税税额?
8 工资、薪金所得的附加减除费用是怎样规定的?
9 取得全年一次性奖金怎样计算应纳所得税税额?
10 实物福利所得怎样计算应纳所得税税额?
11 企业雇员股票期权所得怎样计算应纳所得税税额?
12 退职费怎样计算应纳所得税税额?
13 因解除劳动关系取得一次性补偿收入怎样计算应纳所得税税额?
14 个体工商户的生产、经营所得具体包括哪些所得?
15 个体工商户的应纳税所得额是怎样确定的?
16 个体工商户的费用扣除规定主要有哪些?
17 个体工商户缴纳的税金、工商管理费等怎样扣除?
18 个体工商户无法收回的账款和经营亏损怎样处理?
19 个体工商户的哪些支出不能扣除?
20 个体工商户的固定资产折旧是怎样规定的?
21 个体工商户使用的无形资产怎样扣除?
22 个体工商户怎样计算应纳所得税税额?
23 个人独资企业和合伙企业投资者的生产、经营所得怎样计算应纳所得税税额?
24 怎样按照核定征收方式对个人独资企业和合伙企业投资者征收所得税?
25 个人独资企业和合伙企业投资所得的利息、股息、红利怎样计算应纳所得税税额?
26 对企业、事业单位的承包经营、承租经营所得怎样计算应纳所得税税额?
27 劳务报酬所得怎样计算应纳所得税税额?
28 劳务报酬所得一次收入畸高的，怎样加成征收所得税?
29 稿酬所得怎样计算应纳所得税税额?
30 特许权使用费所得怎样计算应纳所得税税额?
31 财产租赁所得怎样计算应纳所得税税额?
32 财产转让所得怎样计算应纳所得税税额?
33 拍卖书画、古玩等所得怎样计算应纳所得税税额?
34 利息、股息、红利所得，偶然所得和其他所得具体包括哪些所得?
35 利息、股息、红利所得，偶然所得和其他所得怎样计算应纳所得税税额?
36 两个以上的个人共同取得的收入怎样计算应纳所得税税额?
37 捐赠所得怎样计算应纳所得税税额?
38 单位为个人负担所得税税款的，怎样计算应纳所得税税额?
39 境外所得怎样计算应纳所得税税额?
40 个人所得税的主要免税规定有哪些?
41 哪些债券利息和专项储蓄存款利息免缴个人所得税?
42 个人所得税的主要减税规定有哪些?
43 个人所得税的纳税方式、纳税期限和纳税地点是怎样规定的?
44 工资、薪金所得怎样申报缴纳所得税?
45 个体工商户的生产、经营所得怎样申报缴纳所得税?
46 对企业、事业单位的承包经营、承租经营所得怎样申报缴纳所得税?
47 个人独资企业和合伙企业投资者的生产、经营所得怎样申报缴纳所得税?
48 从中国境外取得所得的纳税人怎样申报缴纳所得税?
九 土地增值税
1 土地增值税的纳税人有哪些?
2 土地增值税的计税依据是怎样规定的?
3 土地增值税的税率是怎样规定的?
4 土地增值税的应纳税额怎样计算?
5 土地增值税的主要免税、减税规定有哪些?
6 土地增值税的纳税期限和纳税地点是怎样规定的?
十 城市房地产税
1 城市房地产税的纳税人有哪些?
2 城市房地产税的计税依据和税率是怎样规定的?
3 城市房地产税的应纳税额怎样计算?
4 城市房地产税的主要免税、减税规定有哪些?
5 城市房地产税的纳税期限和纳税地点是怎样规定的?
十一 契税
1 契税的纳税人有哪些?
2 契税的计税依据是怎样规定的?
3 契税的税率是多少?应纳税额怎样计算?
4 契税的主要免税、减税规定有哪些?
5 契税的纳税期限和纳税地点是怎样规定的?
十二 资源税
1 资源税的纳税人有哪些?
2 资源税的税目有多少个?税额标准是多少?
3 资源税纳税人具体适用的税额标准怎样确定?
4 资源税的应纳税额怎样计算?
5 资源税的主要免税、减税规定有哪些?
6 资源税的纳税义务发生时间是怎样规定的?
7 资源税的纳税期限是怎样规定的?
8 资源税的纳税地点是怎样规定的?
十三 车船使用牌照税
1 车船使用牌照税的纳税人有哪些?
2 车船使用牌照税的税额标准是怎样规定的?
3 车船使用牌照税的应纳税额怎样计算?
4 哪些车辆可以免征车船使用牌照税?
5 车船使用牌照税的纳税期限和纳税地点是怎样规定的?
十四 船舶吨税
1 船舶吨税的纳税人和计税依据是怎样规定的?
2 船舶吨税的税额标准和计税方法是怎样规定的?
3 怎样申报缴纳船舶吨税?
4 哪些船舶可以免缴船舶吨税?
十五 印花税
1 印花税的纳税人有哪些?
2 印花税的税目有多少个?税率(税额标准)是多少?
3 印花税的应纳税额怎样计算?
4 对股票转让怎样征收印花税?
5 那些凭证可以免征印花税?
6 印花税的纳税方式是怎样规定的?
十六 其他税费
1 什么是烟叶税?怎样计算缴纳?
2 中国是否准备开征燃油税?
3 税务部门征收的涉外非税财政收入项目有哪些?
4 什么是矿区使用费?怎样计算缴纳?
5 什么是文化事业建设费?怎样计算缴纳?
6 什么是社会保险费?怎样计算缴纳?
十七 税收征收管理制度
1 中国税收征收管理的基本法律依据是什么?
2 中国法律对纳税人和扣缴义务人是怎样规定的?
3 中国法律对税务机关和税务人员是怎样规定的?
4 什么是税务登记?
5 怎样办理设立登记?
6 怎样办理变更登记?
7 怎样办理停业、复业登记?
8 怎样办理注销登记?
9 怎样办理外出经营报验登记?
10 怎样处理非正常户?
11 怎样管理税务登记证件?
12 怎样联合办理税务登记?
13 账户管理有哪些规定?
14 账簿、凭证管理有哪些规定?
15 什么是发票?
16 发票的基本联次是怎样规定的?
17 发票的基本内容是怎样规定的?
18 印制发票有哪些规定?
19 怎样领购发票?
20 怎样开具发票?
21 怎样保管发票?
22 怎样进行发票检查?
23 怎样办理纳税申报?
24 怎样办理关税申报?
25 不能按期办理纳税申报怎么办?
26 税款怎样征收、缴纳?
27 纳税人、扣缴义务人不能按期纳税怎么办?
28 纳税人、扣缴义务人在纳税问题上同税务机关有争议怎么办?
29 税务机关在什么情况下可以核定纳税人的应纳税额?
30 税务机关用什么方法核定纳税人的应纳税额?
31 税务机关怎样核定关联企业的应纳税额?
32 税务机关对未办理税务登记的纳税人怎样征税?
33 什么是税收保全措施?税务机关在什么情况下可以采取这种措施?
34 怎样办理纳税担保?
35 海关在什么情况下可以采取税收保全措施?
36 什么是税收强制执行措施?税务机关在什么情况下可以采取这种措施?
37 税务机关扣押、查封纳税人财产时怎样计算其价值?
38 海关在什么情况下可以采取税收强制措施?
39 怎样处理欠税?
40 欠税者需要出境时怎样处理?
41 纳税人多缴或少缴的税款怎样处理?
42 免税、减税的分类和审批权限是怎样规定的?
43 怎样申请和审批免税、减税?
44 免税、减税的监督管理是怎样规定的?
45 怎样申请、审批进口货物的免税、减税?
46 免税、减税进口货物的监管是怎样规定的?
47 税务机关有权进行哪些税务检查?
48 海关可以行使哪些权力?
49 税务文书的送达是怎样规定的?
十八 税收法律责任
1 什么是税务违法行为?怎样处罚?
2 纳税人有未按规定办理税务登记，设置、保管账簿和凭证，报送财会制度，使用税务登记证等行为的，怎样处罚?
3 扣缴义务人未按规定办理登记，设置、保管账簿和凭证的，怎样处罚?
4 违反发票管理法规，未构成犯罪的，怎样处罚?
5 犯虚开增值税专用发票或用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚?
6 犯伪造或者出售伪造的增值税专用发票罪的，怎样处罚?
7 犯非法出售增值税专用发票罪的，怎样处罚?
8 犯非法购买增值税专用发票罪的，怎样处罚?
9 犯伪造、擅自制造或出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚?
10 犯盗窃增值税专用发票或可以用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚?
11 犯骗取增值税专用发票或可以用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚?
12 纳税人未按规定办理纳税申报，扣缴义务人未按规定报送有关报表的，怎样处罚?
13 纳税人、扣缴义务人经税务机关责令限期纳税，仍不缴纳的，怎样处罚?
14 纳税人、扣缴义务人逃避、拒绝税务机关检查的，怎样处罚?
15 非法印制、转借、倒卖、变造、伪造完税凭证的，怎样处罚?
16 什么是偷税?怎样处罚?
17 什么是抗税?怎样处罚?
18 以转移或隐匿财产的手段妨碍税务机关追缴欠税的，怎样处罚?
19 骗取国家出口退税款的，怎样处罚?
20 单位犯偷税、妨碍税务机关追缴欠税、骗取出口退税、非法买卖增值税专用发票等罪的，怎样处罚?
21 怎样依法追缴涉税犯罪的税款?
22 有关单位不配合税务机关的有关工作的，怎样处罚?
23 为他人提供方便，导致未缴、少缴税款或骗取出口退税的，怎样处罚?
24 税务代理人违反税法，造成纳税人未缴、少缴税款的，怎样处罚?
25 税务行政处罚怎样实施?
26 税务机关、海关工作人员在工作中违法的，怎样处罚?
27 违反税法，擅自决定税收征免的，怎样处理?
28 什么是走私行为?对这种行为怎样处罚?
29 对走私偷逃税收者怎样处罚?
十九 税务行政复议和税务行政诉讼
1 什么是税务行政复议?
2 税务行政复议的范围是怎样规定的?
3 税务行政复议的管辖是怎样规定的?
4 怎样申请税务行政复议?
5 怎样受理税务行政复议申请?
6 税务行政复议的证据是怎样规定的?
7 怎样作出税务行政复议决定?
8 怎样履行税务行政复议决定?
9 海关行政复议是怎样规定的?
10 什么是税务行政诉讼?
11 税务行政诉讼的受案范围是怎样规定的?
12 税务行政诉讼的管辖是怎样规定的?
13 什么是税务行政诉讼参加人?
14 纳税人等原告在税务行政诉讼中有哪些权利和义务?
15 税务机关在税务行政诉讼中有哪些权利和义务?
16 人民法院怎样审理税务行政案件?
17 人民法院怎样判决税务行政案件?
18 当事人对人民法院第一审判决、裁定不服怎么办?
19 税务行政案件判决、裁定后怎样执行?
20 侵权赔偿责任是怎样规定的?
二十 财政、税务、海关组织机构和税收征收管理范围划分
1 财政部及其税政司、关税司是怎样的机构?
2 国家税务总局是一个怎样的机构?
3 国家税务总局的内设机构是怎样的?
4 中国省以下的税务机构是怎样设置的?
5 国家税务局系统的机构是怎样设置的?
6 地方税务局系统的机构是怎样设置的?
7 海关总署及其关税征管司是怎样的机构?
8 国务院关税税则委员会是一个怎样的机构?
9 中国的税收征收管理范围是怎样划分的?
10 中国的税收收入在中央政府与地方政府之间是怎样划分的?
主要资料来源
Ⅰ OVERVIEW OF CHINA'S TAX SYSTEM
1 How many taxes are currently levied in China?
2 What are the taxes to which the enterprises with foreign investment, for- eign enterprises and foreigners are hable?
3 How Chinese tax laws are formulated?
4 What are the basic laws, regulations and rules concerning the current foreign taxation of China?
Ⅱ VALUE-ADDED TAX (VAT)
1 Who are taxpayers of VAT?
2 What activities are deemed as sales of goods? And what tax is levied?
3 What activities are mixed sales? And what tax is levied?
4 How many rates are there in VAT? To what goods and services is each of them applicable?
5 Who are normal VAT taxpayers?
6 How normal VAT taxpayers compute their VAT payable?
7 What is output tax? How to compute it?
8 How to determine the sales value for the current period?
9 What is input tax? What input taxes are creditable?
10 When are input taxes capable of claiming for credits?
11 Under what circumstances are input taxes not creditable?
12 Who are small-scale taxpayers?
13 How should small-scale taxpayers compute their VAT payable?
14 What small-scale taxpayers may be treated as normal VAT taxpayers and compute and pay VAT accordingly?
15 What normal VAT taxpayers are allowed to compute and pay VAT at6% levying rate?
16 How VAT is assessed and paid for imported goods?
17 How to claim for VAT refunds for exported goods?
18 What are the goods for which VAT can be refunded (or exempt) as especially specified by the State?
19 What are the main VAT tax reduction and exemption provisions?
20 What are the rules for determining when the liability to VAT arises?
21 What is the time for VAT payment?
22 Where to pay VAT?
23 Where do chain enterprises pay VAT?
Ⅲ CONSUMPTION TAX
1 Who are the taxpayers liable to Consumption Tax?
2 How many taxable items are there in Consumption Tax? And what are the tax rates (tax amounts per unit)?
3 How to compute Consumption Tax payable?
4 How to compute the sales value and sales volumes for taxable consumer goods?
5 How Consumption Tax is assessed and paid on self-produced taxable con-sumer goods for the taxpayer's own use?
6 How Consumption Tax is assessed for taxable consumer goods subcontrac-ted for processing?
7 How Consumption Tax is assessed for imported taxable consumer goods?
8 What are the taxable consumer goods that the Consumption Tax can be refunded or exempt or reduced?
9 What are the rules for determining when the liability to Consumption Tax arises?
10 When to pay Consumption Tax?
11 Where to pay Consumption Tax?
Ⅳ VEHICLE ACQUISITION TAX
1 Who are the taxpayem and scope of Vehicle Acquisition Tax?
2 What are the tax base and rate of Vehicle Acquisition Tax?
3 How to compute the amount of Vehicle Acquisition Tax payable?
4 What are the main exemptions and reductions regarding Vehicle Acquisi-tion Tax?
5 In what conditions may the taxpayers apply for refund of Vehicle Acquisi-tion Tax?
6 How are the time period and the place for the payment of Vehicle Acqui-sition Tax?
Ⅴ CUSTOMS DUTIES
1 Who are the payers of Customs Duties?
2 What are the tariff rates?
3 What are the tariff numbers and levels of rates of the Customs Duty?
4 How to calculate the amount of Customs Duties payable?
5 What are the rules concerning the application of the tariff rates?
6 What are the rules concerning the dutiable price of the imported goods?
7 What are the rules concerning the dutiable price of exported goods?
8 Is there any duty levied on the goods compensated without cost?
9 How to pay the duty on the importation of leased goods?
10 How to pay duty on the goods temporarily coming into or leaving China?
11 How to pay duty on the goods entering or exiting for repairing and the goods exiting for processing?
12 Is duty levied on the goods returned from transportation?
13 What are the main reductions and exemptions of Customs Duties?
14 How to handle the refund of Customs Duty?
15 What is the time limit for the payment of Customs Duties?
16 What is anti-dumping duty?
17 What is anti-subsidy duty?
18 What is the duty for guaranty measures?
19 What is the import duty on in-coming articles?
20 What are the main exemptions from the import duty on luggage of in-coming travellers and personal postal articles?
Ⅵ BUSINESS TAX
1 Who are taxpayers liable to Business Tax?
2 Who are the withholding agents for Business Tax?
3 What are the taxable items of Business Tax? And what are the rates?
4 How to compute the Business Tax payable?
5 How to determine the turnover?
6 Under what circumstances are some expenses allowed to be deducted for the computation of Business Tax?
7 What are the main provisions for Business Tax reduction and exemption?
8 How is the time when Business Tax liability arises regulated?
9 What is the time limit for paying Business Tax?
10 Where to pay Business Tax?
Ⅶ THE INCOME TAX ON THE ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES (hereinafter re-ferred to as FOREIGN ENTERPRISE INCOME TAX)
1 Who are taxpayers of Foreign Enterprise Income Tax?
2 What kind of income is subject to Foreign Enterprise Income Tax?
3 What is the taxable objects of Foreign Enterprise Income Tax?
4 How to compute the taxable income in Foreign Enterprise Income Tax?
5 How to determine the taxable income for the foreign enterprises having no establishments in China but earning income from China?
6 How to treat the donations received by the enterprises with foreign invest-ment and foreign enterprises?
7 How to determine the time period for computing the taxable income for Foreign Enterprise Income Tax?
8 What are the deductible items in computing the taxable income for For-eign Enterprise Income Tax?
9 How to deduct the insurance and collective welfare reserve made by the enterprises with foreign investment and foreign enterprises for their em-ployees?
10 How to deduct the R&D expenses in computing the taxable income of the enterprises with foreign investment and foreign enterprises?
11 How to deduct the spending in public relation when computing the taxa-ble income of the enterprises with foreign investment and foreign enter-prises?
12 What are the rules for drafting the bad debts provisions?
13 How to deduct the property losses incurred by the enterprises with for-eign investment and foreign enterprises?
14 What kind of donation expenses can be deducted for the enterprises with foreign investment and foreign enterprises?
15 How to deduct the administrative expenses paid to the foreign head com- pany by its establishments and/or places set up in China?
16 What spending items are not allowed for deductions in computing the Foreign Enterprise Income Tax payable?
17 What is the definition of fixed assets for the enterprises with foreign in-vestment and foreign enterprises?
18 How to value the fixed assets owned by the enterprises with foreign in-vestment and foreign enterprises?
19 How to calculate the depreciation of fixed assets for the enterprises with foreign investment and foreign enterprises?
20 How are intangible assets priced and amortised?
21 How are organisation expenses incurred by taxpayers during organisation period amortised?
22 What are the special rules in computing the taxable income for Foreign Enterprise Income Tax?
23 How to offset the annual losses incurred by the enterprises with foreign investment and foreign enterprises?
24 How much is Foreign Enterprise Income Tax rate? How to compute the tax payable?
25 How is income derived from abroad assessed for Foreign Enterprise In-come Tax?
26 What income tax reductions and exemptions may the enterprises with foreign investment of production nature enjoy?
27 What are the income tax reductions that may be enjoyed by the export-oriented enterprises with foreign investment or the advanced technology enterprises with foreign investment?
28 What income tax reductions and exemptions may be enjoyed by the en- terprises with foreign investment and foreign enterprises located in Spe-cial Economic Zones, Economic and Technological Development Zones, Coastal Economic Open Zones, State New High-t
29 What income tax reductions and exemptions may be enjoyed by the en-terprises with foreign investment established in middle and west of China?
30 What are the income tax exemptions and reductions for additional in-vestment made by the enterprises with foreign investment?
31 What income tax reductions and exemptions may be enjoyed by foreign investors and foreign enterprises?
32 What is the time limit for enterprise income tax reductions and exemp-tions?
33 How to pay back the inlome tax reduced or exempt if the enterprises with foreign investment operate their business less than the length of time specified by law?
34 How can foreign investors get tax rebate for their re-investment in Chi-na?
35 How to credit against income tax if the enterprises with foreign invest-ment and foreign enterprises purchase China-made machinery?
36 What are the provisions for local enterprise income tax reductions and exemptions?
37 When and where to pay the Foreign Enterprise Income Tax?
38 How do the foreign enterprises with two or more business operation or-ganisations in China report and pay income tax?
39 How to handle the income tax in case of merger of the enterprises with foreign investment?
40 How to handle the income tax in case of split-up of enterprises with for-eign investment?
41 How to handle the income tax in case of share titles restructuring of the enterprises with foreign investment?
42 How to handle the income tax in case of assets transferred from or to the enterprises with foreign investment?
Ⅷ INDIVIDUAL INCOME TAX
1 Who are the individuals liable to Individual Income Tax?
2 What is the income from sources within China?
3 What is the income from sources outside China?
4 What income earned by an individual is subject to Individual Income Tax?
5 How to compute the taxable income if the individual income is in foreign currency, in kind and/or in securities?
6 What does wage, salary income include specifically?
7 How are salaries and wages assessed for Individual Income Tax payable?
8 How is the "additional deduction for expenses" regulated for wages and salaries?
9 How to compute the income tax payable on the bonus income on the year-end in one payment?
10 How to compute the income tax payable on the income of welfare in kind?
11 How to compute the income tax payable on the income of stock options of employees of enterprises?
12 How is severance pay taxed?
13 How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?
14 What income is included in the production and business operation in-come earned by Individual Industrial and Commercial Households?
15 How to calculate the taxable income of Individual Industrial and Com-mercial Households?
16 What are the rules concerning deductions for Individual Industrial and Commercial Households?
17 How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?
18 How to treat the receivables unrecoverable and the business losses in-curred by Individual Industrial and Commercial Households?
19 What expenses are not allowed for deductions for Individual Industrial and Commercial Households?
20 What are the rules concerning the depreciation of the fixed assets of In-dividual Industrial and Commercial Households?
21 How to deduct the expenses concerning intangible assets used by Indi-vidual Industrial and Commercial Households?
22 How do Individual Industrial and Commercial Households compute their income tax payable?
23 How do single proprietorship and partnership enterprises compute and pay income tax payable on their production and business income?
24 How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?
25 How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?
26 How is income from contracted or leased operation of enterprises or in-stitutions assessed for Individual Income tax?
27 How is income from remuneration for personal service assessed for Indi-vidual Income Tax payable?
28 How additional income tax is levied on remuneration income that is ex-cessively high at one payment?
29 How is author's remuneration income assessed for Individual Income Tax payable?
30 How is income from royalties assessed for Individual Income Tax payable?
31 How is income from lease of property assessed for Individual Income Tax payable?
32 How is income from transfer of property assessed for Individual Income Tax payable?
33 How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?
34 What do the interest, dividend, bonus, contingent income and/or other income include specifically?
35 How are interest, dividends, bonuses, contingent income and/or other income assessed for Individual Income Tax?
36 How to compute the income tax payable on income derived by two indi-viduals or more together?
37 How is donation income assessed for Individual Income Tax payable?
38 How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?
39 How is income derived from sources outside China assessed for Indivio dual Income Tax payable?
40 What are the main exemptions for Individual Income Tax?
41 What kind of bond interest income and earmarked saving deposit inter-est income are exempt from Individual Income Tax as ruled by the State?
42 What are the main reductions for Individual Income Tax?
43 What are the rules concerning the mode, time and places for Individual Income Tax payment?
44 How to report and pay income tax on wages and salaries income?
45 How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?
46 How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/or leasing businesses?
47 How do the investors of the single proprietorship and partnership enter-prises report and pay their income tax on production and business in-come?
48 How to report and pay income tax on income earned by taxpayers from sources outside China?
Ⅸ LAND APPRECIATION TAX
1 Who are the taxpayers of Land Appreciation Tax?
2 What is the base of the Land Appreciation Tax?
3 What are the rates of Land Appreciation Tax?
4 How to compute the Land Appreciation Tax payable?
5 What are the main reductions and exemptions for Land Appreciation Tax?
6 How are the time period and the place for the payment of Land Apprecia-tion Tax?
Ⅹ URBAN REAL FSTATE TAX
1 Who are the taxpayers of Urban Real Estate Tax?
2 What are the tax base and tax rates of Urban Real Estate Tax?
3 How to calculate the amount of Urban Real Estate Tax payable?
4 What are the main exemptions and reductions of Urban Real Estate Tax?
5 What are the time limit and place for the payment of Urban Real Estate Tax?
Ⅺ DEED TAX
1 Who are the taxpayers of Deed Tax?
2 What is the tax base of Deed Tax?
3 What are the rates of Deed Tax? How to calculate the amount of tax pa-yable?
4 What are the main Deed Tax exemptions and reductions?
5 What are the stipulations concerning the time limit and place for the pay-ment of Deed Tax?
Ⅻ RESOURCE TAX
1 Who are the payers of Resource Tax?
2 How many taxable items are there in Resource Tax? What is the tax pa-yable per unit?
3 How are the tax amounts per unit applicable to Resource Tax taxpayers regulated?
4 How to compute tax payable for Resource Tax?
5 What are the main tax reduction and exemption regulations for Resource Tax?
6 What are the rules concerning the time when the liability to Resource Tax arises?
7 What about the time period of Resource Tax payment?
8 How is the tax payment place regulated for Resource Tax?
ⅩⅢ VEHICLE AND VESSEL USAGE LICENSE PLATE TAX (VVULPT)
1 Who are the taxpayers of VVULPT?
2 What are the stipulations concerning the amount of VVULPT payable per unit?
3 How to calculate the amount of VVULPT payable?
4 What are the vehicles and vessels that may be exempt from VVULPT?
5 What are the time limit and place for the payment of VVULPT?
ⅩⅣ VESSEL TONNAGE TAX
1 Who are the taxpayers and what is the tax base regarding Vessel Tonnage Tax?
2 What are the tax rates and computation methods?
3 How to report and pay Vessel Tonnage Tax?
4 What are the vessels that may be exempt from Vessel Tonnage Tax?
ⅩⅤ STAMP TAX
1 Who are the payers of Stamp Tax?
2 How many taxable items and tax rates (or amount of tax per unit) are there in Stamp Tax?
3 How to calculate the amount of Stamp Tax payable?
4 How to levy Stamp Tax on share transfer?
5 What documents may be exempt from Stamp Tax?
6 How to pay Stamp Tax?
ⅩⅥ OTHER TAXES AND FEES
1 What is Tobaco Tax? How to Compute and pay the tax?
2 Whether will China levy the Fuel Tax?
3 What are the foreign non-tax charges collected by the tax department?
4 What is the mining district use fee? How to compute and pay it?
5 What is culture construction fee? How to compute and pay it?
6 What is social insurance charge? How to compute and pay it?
ⅩⅦ TAX COLLECTION AND ADMINISTRATION SYSTEM
1 What are the basic legislation on tax collection and administration in Chi-na?
2 What are the provisions in Chinese laws governing the taxpayers and the withholding agents?
3 What are the provisions in Chinese laws governing the tax department and tax officials?
4 What is tax registration?
5 How to make tax registration for the setting-up of a business?
6 How to make tax registration for business changes?
7 How to make tax registration for suspension of business or restoration of business?
8 How to make de-registration?
9 How to register for doing businesses in other jurisdictions?
10 How to deal with the abnormal taxpayers?
11 How to administer the documents of tax registration?
12 How to jointly handle tax registration?
13 What are the rules concerning management of accounts?
14 How to manage accounting records and vouchers?
15 What are invoices?
16 What are the rules concerning the different copies of invoice?
17 What are the basic contents of invoices?
18 What are the rules governing the printing of invoices?
19 How to purchase invoices?
20 How to issue invoices?
21 How to store invoices?
22 How to inspect on invoices?
23 How to file the tax report?
24 How to make Customs declaration?
25 What if the tax returns can not be lodged on time?
26 How are taxes collected or paid?
27 What if taxpayers or withholding agents are unable to pay taxes in time?
28 What if any dispute arises between the tax department and taxpayers or withholding agents on tax payment issues?
29 Under what circumstances can the tax department assess the amount of tax due for taxpayers?
30 What approaches does the tax department use to assess the amount of tax due for taxpayers?
31 How does the tax department assess the amount of tax due for associated enterprises?
32 How does the tax department collect taxes on the businesses without tax registration?
33 What are tax guaranty measures? Under what circumstances may the tax department take tax guaranty measures?
34 How to make tax payment guaranty?
35 Under what circumstances may the Customs take tax or duty guaranty measures?
36 What are tax enforcement measures? Under what circumstances may tax department take enforcement measures?
37 How to value the property impounded and sealed up by the tax depart-ment?
38 Under what circumstances may the Customs take tax or duty enforce-ment measures?
39 How to deal with tax arrears?
40 How to deal with the taxpayers who need to leave China but owe taxes?
41 How to deal with the taxes overpaid or underpaid by taxpayers?
42 What are the rules concerning the categorization and approval power of tax reductions and exemptions?
43 How to apply for approval of tax reductions and exemptions?
44 What are the rules concerning the monitor and administration of tax re-ductions and exemptions?
45 How to apply, approve the reduction and exemption on imported goods?
46 What are the rules concerning the monitor and administration of the im-ported goods of tax reduction and exemption?
47 What inspections does the tax department have the right to conduct?
48 What is the power that the Customs Department has?
49 What are the rules governing the delivery of tax documents?
ⅩⅧ LEGAL RESPONSIBILITY IN TAXATION
1 What is tax violence? How to penalize it?
2 How to penalize the taxpayers who fail to make tax registration, to set up and keep accounting books and vouchers, to submit financial accounting methods and/or to use tax registration certificate as required by rules?
3 How to penalize the withholding agents who fail to set up and maintain the accounting books and supporting vouchers?
4 How to penalize those who violate the invoice administration rules but do not constitute a crime?
5 How to penalize those who falsely fill in the special VAT invoices or com-mit crimes regarding other invoices that can be used to cheat for export tax refund or for more tax credit?
6 How to penalise those who commit crimes by forging the special VAT in-voices or selling the forged special VAT invoices?
7 How to penalize those who commit crimes by illegally selling the special VAT invoices?
8 How to penalize those who commit crimes by illegally buying the special VAT invoices?
9 How to penalize those who commit crimes by forging, arbitrarily produ-cing other invoices or selling the forged, arbitrarily produced invoices that can be used to cheat for export tax refund and/or tax credit?
10 How to penalize those who commit crimes by stealing special VAT in-voices or other invoices that can be used to cheat for export tax refund and tax credit?
11 How to penalize those who commit crimes by cheating for the special VAT invoices or other invoices that can be used to cheat for export tax refund and credit?
12 How to penalize the taxpayers who fail to report taxes or the withholding agents who fail to submit the relevant reports as required?
13 How to penalize the taxpayers or withholding agents who fail to pay ta- xes within the time limit as the tax department has required?
14 How to penalize the taxpayers or the withholding agents who avoid, re-fuse the inspections of the tax department?
15 What are the penalties on illegally printing, re-lending, sales, chan-ging or false making of tax payment completion documents?
16 What is tax evasion? How to penalize on tax evasion?
17 What is refusal of tax payment? How to penalize it?
18 How to penalize those hindering the tax department in collecting tax ar- rears by means of transferring or hiding property?
19 How to penalize those who cheat for export tax refund from the State?
20 How to penalize the units that evade taxes, hinder the tax department in collecting tax arrears by means of transferring or hiding property, cheat for export tax refund or illegally sell or buy special VAT invoices?
21 How to collect the tax revenue from the tax-related offences?
22 How to penalize the taxpayer's or the withholding agent's account banks that do not cooperate with the tax department in tax work?
23 How to penalize those who offer assistance to other people leading to non-payment or underpayment of the due taxes?
24 How to penalize the tax agents who violate tax laws with the result of non-payment or underpayment of taxes by taxpayers?
25 How to execute the tax administrative penalties?
26 How to punish the tax officials and Customs officials who violate the law in course of work?
27 How to deal with any arbitrary tax levying or exemption in violation of tax law?
28 What is smuggling? How to penalize that?
29 How to penalize those tax evaders by means of smuggling?
ⅩⅨ TAX ADMINISTRATIVE REVIEW AND APPEAL
1 What is the tax administrative review?
2 What are the rules concerning the scope of the tax administrative review?
3 What are the rules concerning the jurisdiction of tax administrative review?
4 How to apply for tax administrative review?
5 How to accept the tax administrative review?
6 What are the rules concerning the evidence of the tax administrative re-view?
7 How to work out the decision of tax administrative review?
8 How to fulfil the decision of tax administrative review?
9 What are the rules for the administrative review of the Custom Department?
10 What is tax administrative appeal?
11 What are the rules governing the acceptable scope of the tax administra- tive appeal?
12 What about the jurisdictions of tax administrative appeal?
13 Who are the participants involved in a tax administrative appeal?
14 What are the rights and obligations of the plaintiff such as taxpayers in a tax administrative appeal?
15 What are the rights and obligations of the tax department in a tax ad-ministrative appeal?
16 How does the People's Court try the tax administrative appeal?
17 How does the People's Court judge the tax administrative appeal?
18 What if the litigants disagree with the judgment and ruling of the first hearing of the People's Court?
19 How to execute after the judgment and ruling of the tax administrative cases?
20 What are the rules governing the compensation liability for infringement of rights?
ⅩⅩ ORGANIZATION OF FINANCE, TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF ADMINISTRATION BE-TWEEN THEM
1 The Ministry of Finance and its Tax Policy Department, Tariff Policy De-partment?
2 The State Administration of Taxation?
3 The internal organization of the State Administration of Taxation?
4 The organization of the tax administration at and below provincial level?
5 The organization of the local tax offices of the State Administration of Taxation?
6 The organization of the local tax bureaus?
7 The General Administration of Customs and its Customs Duty Collection and Administration Department?
8 The Tariff and Classification Committee of the State Council?
9 What about the division of the tax administration power in China?
10 What about the revenue sharing system between the Central Government and Local Governments in China?
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