Learn about China's goods and labor tax system through a comprehensive course covering historical evolution, theoretical foundations, and modern applications. Explore fundamental tax concepts, ancient Chinese taxation systems, and in-depth analysis of current value-added tax (VAT) and consumption tax policies. Master VAT regulations for export businesses, tax system reforms, and optimization strategies while examining consumption tax through green development and shared tax perspectives. Gain practical knowledge of China's tax framework through theoretical principles and real-world policy applications, culminating in a final examination to validate understanding.
Overview
Syllabus
- 课程导论
- 专题1 中国货劳税制概论
- 1.1货劳税基础知识
- 1.2货劳税基本分析
- 1.3中国古代货劳税
- 专题2 中国货劳税制相关理论
- 2.1理论基础
- 2.2税制理念
- 专题3 中国增值税制度分析
- 3.1增值税制度概述
- 3.2出口业务增值税政策
- 3.3增值税制度沿革
- 3.4增值税制度优化
- 专题4 中国消费税制度分析
- 4.1消费税制度概述
- 4.2绿色发展视角的消费税制度优化
- 4.3共享税视角的消费税制度优化
- 期末考试
Taught by
Xiaowei Hao