中国涉外税法

本教材是在作者在华东 政法大学给留学生和研究生 讲授全英文的“中国涉外税 法”课程的基础上编写而成 的，前后历时4年。涵盖中 国税法基本知识点、国际税 法基本知识点、中国税法与 国际税法的结合点，以及相 关涉外税法和专题研讨，详 细阐述国际贸易法中的税收 问题、国际投资法中的税收 问题、以及国际税收争议的 解决机制等。图书内容资料 翔实，语言精练，结构完整 ，对我国税法基本体系，我 国税法与涉外企业或其他经 济组织以及外国人之问形成 的税收关系做了阐释。

CHAPTER 1 INTRODUCTION 1.1 Overview 1.2 Framework of China's Tax Regime 1.3 Taxes 1.4 Tax Mix 1.5 Main Players in China's Tax Regime 1.6 History of China's Tax Regime Appendix: Exercises CHAPTER 2 SOURCE OF LAW 2.1 Introduction 2.2 Domestic Tax Laws 2.3 Tax Treaties Appendix I: Chinese Tax Treaties(As of March 2021) Appendix II: Exercises CHAPTER 3 VALUE ADDED TAX 3.1 Introduction 3.2 Structure of the VAT Legislations 3.3 Taxpayers 3.4 Taxable Events 3.5 Tax Rates 3.6 Exemption 3.7 Tax Timing 3.8 Calculation of VAT 3.9 Tax Administration Appendix I: VAT Provisional Regulation (2017 Revision) Appendix II: Circular Caishui [2016] No. 36 Appendix ITI: Practice Questions CHAPTER 4 EXCISE TAX 4.1 Introduction 4.2 Structure of the Consumption Tax Provisional Regulation 4.3 Taxpayers 4.4 Taxable Goods and Tax Rates 4.5 Tax Timing Appendix: Consumption Tax Provisional Regulation(2008 Amendment) CHAPTER 5 INDIVIDUAL INCOME TAX 5.1 Introduction 5.2 Structure of the liT Legislations 5.3 Taxpayers 5.4 Taxable Income 5.5 Tax Payable 5.6 Special Adjustments 5.7 Tax Administration Appendix I .liT Law (2018 Amendment) Appendix II: Exercises CHAPTER 6 ENTERPRISE INCOME TAX 6.1 Introduction 6.2 Structure of the EIT Legislations 6.3 Taxpayers 6.4 Source Rules 6.5 Calculation of EIT