Chapter 1 Overview of Tax Law in China 1.1 The Concept and Role of Tax Law 1.1.1 What is Tax Law 1.1.2 The Role of Tax Law 1.2 The Factors of Tax Law 1.2.1 Taxpayers 1.2.2 Taxable Object 1.2.3 Tax Rates 1.3 The Tax Legislation and Tax Law System of China 1.3.1 Laws 1.3.2 Administrative Regulations and Rules 1.3.3 Departmental Rules 1.3.4 Local Regulations and Rules 1.3.5 Procedures for Tax Legislation 1.4 The Related Concepts of International Taxation 1.4.1 The Concept of Jurisdiction to Tax 1.4.2 Double Taxation Relief and Tax Treaties Chapter 2 Value-Added Tax (VAT) Law 2.1 The Characteristics of VAT 2.1.1 The General Characteristics of VAT 2.1.2 Other Characteristics of China' s VAT 2.2 The Scope of VAT Collection and Taxpayers 2.2.1 The Scope of VAT Collection 2.2.2 Taxpayers 2.3 The Tax Rates, Tax Base and Tax Payable Calculation 2.3.1 VAT Rate 2.3.2 The Tax Base of VAT 2.3.3 Calculation of the Amount of VAT Payable 2.4 Tax Incentive 2.4.1 VAT Reduction and Exemption 2.4.2 Tax Refund for Export Goods with VAT 2.5 Administration of VAT 2.5.1 The Declaration and Payment of VAT 2.5.2 Management of VAT Invoices Chapter 3 Law of Other Goods and Services Taxes 3.1 Law of Excise Tax 3.1.1 Taxpayers of Excise Tax 3.1.2 The Scope of Collection 3.1.3 Tax Items and Tax Rates 3.1.4 Tax Incentive 3.1.5 Administration of Excise Tax 3.2 Urban Maintenance and Construction Tax Law 3.2.1 Scope of Taxation 3.2.2 Taxpayers 3.2.3 Tax Rates 3.2.4 Tax Basis 3.2.5 Calculation of Taxable Amount 3.3 Customs Duty Law 3.3.1 Taxpayers 3.3.2 Tax Rates
3.3.3 Determination of the Origin of the Imported Goods 3.3.4 Tax Base of Customs Duty (Customs Value of Customs Duties) 3.3.5 Calculation of Taxable Amount of Customs Duties …… Chapter 4 Enterprise Income Tax (EIT) Law Chapter 5 Individual Income Tax Law Chapter 6 Resource Tax Law and Environmental Protection Tax Law Chapter 7 Laws of Property Taxes Chapter 8 Laws of Behavior Taxes Chapter 9 International Taxation and Tax Administration
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