Overview

This course systematically introduces the basic principles, theories and calculation methods of China's tax system. This course has 8 lectures and 52 fragmented knowledge points, covering introduction to tax, value-added tax, consumption tax, enterprise income tax, personal income tax, tariff, land value-added tax, real estate tax, etc. Students will be able to understand the basic situation of China's tax system and master the calculation method of tax payable of major taxes.

In addition to the exquisite and relaxed video teaching, the course is also equipped with PPT courseware with detailed content, unit tests , so that you can learn the basic principles of China's tax system offline.

Syllabus

Part One:Introduction to The Course

Section 1 Tax System Overview
Section 2 Classification of Taxes
Section 3 Elements of a Tax System
Section 4 tax administration system
Section 5 Course and Achievements of China's Tax System Reform
Unit Test

Part Two: Value Added Tax(VAT)

Section 1 Overview of VAT
Section 2 General Provisions on the Scope of VAT
Section 3 Special Provisions on the Scope of VAT
Section 4 VAT Taxpayers and Tax Rates
Section 5 Determination of Output Tax by the General Tax Computation Method
Section 6 Determination of Sales Revenue of Special Sales
Section 7 Time at which a liability to VAT arises
Section 8 Determination of Input Tax by the General Tax Method
VAT Unit Test

Part Three: Consumption Tax

Section 1 Characteristics and Scope of Consumption Tax
Section 2 The link of Consumption Tax
Section 3 Tax Rate of Consumption Tax
Section 4 Calculation of Tax Payable
Consumption Tax Unit Test

Part Four: Tariff

Section 1 Overview of Tariff
Section 2 On the Sufficient Processing Criteria for Origin Determination
Section 3 Tax Payer and Tax Object
Section 4 Dutiable Value of Tariff
Section 5 Calculation of Tax Payable of Tariff
Tariff Unit Test

Part Five: Enterprise Income Tax

Section 1 Basic Principles of Enterprise Income Tax
Section 2 Taxpayers, Taxable Income and Tax Rates of Enterprise Income Tax
Section 3 Determination of Taxable Income (I)
Section 4 Determination of Taxable Income (II)
Section 5 Determination of Taxable Income (III)
Section 6 Determination of Taxable Income (IV)
Section 7 Determination of Taxable Income (V)
Section 8 Preferential Tax Policies of Enterprise Income Tax (I)
Section 9 Preferential Tax Policies of Enterprise Income Tax (II)
Section 10 Calculation and Collection Management of Taxable Enterprise Income
Enterprise Income Tax Unit Test

Part Six:Personal Income Tax

Section 1 Overview of Individual Income Tax and Taxpayers
Section 2 Items Subject to Individual Income Tax
Section 3 Individual Income Tax Rates
Section 4 Comprehensive Income Subject to Individual Income Tax
Section 5 Itemized Income Subject to Individual Income Tax
Section 6 Calculation of Tax Payable on One-time Annual Bonus
Section 7 Preferential Policies and Collection Administration on Individual Income Tax
Individual Income Tax Unit Test

Part Seven: Land Appreciation Tax

Section 1 Overview of Land Appreciation Tax
Section 2 Calculation of the Amount of Land Appreciation Tax Payable
Land Appreciation Tax Unit Test

Part Eight: Other Taxes

Section 1 City Maintenance and Construction Tax
Section 2 Stamp Tax
Section 3 Resource tax
Section 4 Vehicle and Vessel Tax
Section 5 Vehicle Purchase Tax
Section 6 Urban Land Use Tax
Section 7 Property Tax
Section 8 Cultivated Land Occupation Tax
Section 9 Deed Tax
Section 10 Environmental Protection Tax
Other Taxes Unit Test

Taught by

Wang Qiao, Yao Linxiang, Xu Jianbin, Wu Hong, Wan Ying, Wu Yunfeng, Wang Wen, Qiu Cisun, and Huang Siming

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Introduction to tax laws of China

中国税法概论

Income Tax

Multistate Taxation

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