全球化程度的加深导致国内外交往越来越多，税收是各国来往人士不得不考虑的重要事项，但近年来税改频频使得中国税法变动很大，有必要向全世界完整展现我国税法的最新面貌。本课程主要面向在中国学管理专业的留学生，国外从事着与中国存在着相关经济业务的企业和个人，以及国内的外资企业或与国内有着经济联系的外国企业，帮助其迅速了解中国税法的基本情况，由此增进对中国事务的进一步了解，提高外国人士在国内学习、工作、生活的便利性，是一门很有意义的先导课；此外，开设本课程也有助于向国际上推荐我国税制改革情况，传播我国税收思想和成果经验。本课程授课团队拥有良好教育、工作背景，不仅全员获得博士学位，主要主讲教师均在国外长期工作，熟悉国内外教育和商务情况。
Overview
Syllabus
- Chapter 1 Overview of Tax Law IN PRC
- 1.1 Why learn tax law of China? Targets and contents of the course
- 1.2 What is tax law? What is the status of tax to the Chinese government revenue? And the functions
- 1.3 The components or factors of tax law
- 1.4 The tax legislation and tax law system of China
- 1.5 The organizations or administrations in charge of tax affairs in China
- 1.6 The revenue sharing system between the Central Government and the Local Government of China
- 1.7 The relate concepts of international taxation
- 思政讨论题
- Chapter 2 Value-Added Tax (VAT) Law
- 2.1 What is VAT?
- 2.2 Why did China introduce VAT?
- 2.3 Who pays VAT? -- VAT taxpayers
- 2.4 How to calculate the VAT tax payable?
- 2.5 when and where we pay the VAT？
- Chapter 3 Tax Law of other Goods and services taxes
- 3.1 Excise Tax（ET）Law
- 3.2 Urban Maintenance and Construction Tax Law
- 3.3 Customs Duty Law
- 3.4 Vehicle Acquisition Tax Law
- Chapter 4 Enterprise Income Tax (EIT) Law and International Taxation
- 4.1 Basic Properties and tax payers of EIT
- 4.2 Caculation of EIT payable
- 4.3 Tax incentives of EIT
- 4.4 International Taxation
- Chapter 5 Individual Income Tax (IIT) Law
- 5.1 Introduction to Key Concepts in Individual Income Tax
- 5.2 China Individual Income Tax Reform 2019
- 5.3 Scope of Individual Income Tax
- 5.4 Determination of Taxable Income and Calculation of Income Tax of Personal Income
- 5.5 The determination of taxable income for business income
- 5.6 Special Deductible Items in Individual Income Tax ,Special extra deductions
- 5.7 Tax incentive of IIT
- 5.8 ndividual Income Tax for Foreign Nationals in China
- Chapter 6 Resource Tax Law, Environmental Protection Tax Law and Tax Administration
- 6.1 Resource Tax Law
- 6.2 Environmental Protection Tax Law
- 6.3 The admistration of tax collection
- 6.4 Tax administrative regulations
- Chapter 7 Tax Laws of Property Taxes
- 7.1 Real Estate Tax Law
- 7.2 Deed Tax Law
- 7.3 Urban and Township Land Use Tax Law
- 7.4 Vehicle and Vessel Tax Law
- Chapter 8 Tax Laws of Behavior Taxes
- 8.1 Land Appreciation Tax Law
- 8.2 Farmland Occupation Tax Law
- 8.3 Stamp Tax Law
- 8.4 Tobacco Tax Law
- 8.5 Vessel Tonnage Tax Law
- 期末考试
Taught by
Beijing International Studies University
