Chapter 1 Introduction to Taxation 1.1 Nature of Taxation 1.2 Relationship between Base，Rate，and Revenue 1.3 Tax Jurisdiction 1.4 Standards for Good Taxation Environment 1.5 Elements of Tax Law 1.6 Overview of China's Tax System Review and Improvement Chapter 2 Value-Added Tax 2.1 Taxpayers， Taxation Scope and Tax Rate 2.2 Methods of Calculating Value-Added Tax Payable 2.3 Calculation of Tax Payable by General Taxation Method 2.4 Calculation of Tax Payable by Simple Taxation Method 2.5 Calculation of Tax Payable at Import 2.6 Tax Incentives 2.7 Collection Management Review and Improvement Chapter 3 Enterprise Income Tax 3.1 Taxpayers， Tax Object and Tax Rate 3.2 Taxable Income 3.3 Tax Incentives 3.4 Calculation of Tax Payable 3.5 Collection Management Review and Improvement Chapter 4 Individual Income Tax 4.1 Taxpayers 4.2 Taxable Items 4.3 Tax Rate 4.4 Determination of Individual Taxable Income 4.5 Tax Incentives 4.6 Calculation of Individual Income Tax Payable 4.7 Collection Management Review and Improvement Chapter 5 Tax Planning Methodology 5.1 Nature of Tax Planning 5.2 Tax Planning Objectives 5.3 Principles of Tax Planning 5.4 Types of Tax Planning Strategies 5.5 Tax Planning Process Review and Improvement Chapter 6 Taxes and Decision Making 6.1 Role of Net Present Value in Decision Making 6.2 Taxes and Cash Flows 6.3 Structuring Transactions to Reduce Taxes Review and Improvement Chapter 7 Income Tax Planning 7.1 Variables of Income Tax Planning 7.2 Development of Tax Planning Strategies 7.3 Application of Income Tax Preferential Policies 7.4 Tax Planning of Taxable Income
7.5 Tax Planning with Income Tax Accounting Policies Review and Improvement Chapter 8 Value-Added Tax Planning 8.1 Taxpayer Status Planning 8.2 Purchase and Sales Business Planning 8.3 Special Sales Behavior Planning 8.4 Tax Incentives Planning Chapter 9 Jurisdiction to Tax 9.1 Concept of Tax Jurisdiction 9.2 Categories of Jurisdiction to Tax 9.3 Jurisdictions and Tax Treaties 9.4 Residence Rules：Defining「Resident」 9.5 Source Rules：Determining Jurisdiction of Source Area 9.6 International Tax Treaties Review and Improvement Chapter 10 International Tax Credit 10.1 International Double Taxation 10.2 0verview of International Tax Credit 10.3 Direct Credit and Indirect Credit 10.4 Full Credit and Ordinary Credit 10.5 Tax Sparing Review and Improvement Chapter 11 International Tax Planning 11.1 Motive and Basic Ways 11.2 Tax Planning with Transfer Pricing 11.3 Tax Planning with Thin Capitalization 11.4 Tax Planning with International Tax Havens 11.5 China』s International Taxation Administration Review and Improvemnt References
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