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XuetangX

China's Tax System

Jiangxi University of Finance and Economics via XuetangX

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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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