ChapterⅠ The Evolution and Development Of the Chinese Taxation System I Historical Development of the Taxation System 0f China Ⅱ Analysis of China’s Tax System Ⅲ Reforming the Taxation System for the Market Economy ChapterⅡ Types Of Taxes and the Basic Structure of Chinese Tax Law I Types of Taxes Ⅱ The Turnover Taxes Ⅲ The composition of tax law Ⅳ The Structure of Chinese Tax Law V The Characteristics 0f Chinese Tax Law ChapterⅢ Tax Legislation and Tax Agencies I The Legislative System of Taxation Ⅱ The system of tax c0Uect-0n and tax administration ChapterⅣ Tax Collection and Tax AdministrationI Ways of Tax Collection Ⅱ Tax Administration Ⅲ Agency in Taxation Ⅳ Administration of Invoices Chapter V Tax Administrative Punishment I A Brief Introduction t0 Tax Administrative Punishment(“TAP”) Ⅱ Types of TAP Ⅲ The Enforcer of TAP and the Jurisdiction of TAP Ⅳ Application of TAP V Procedures for TAP ChapterⅥ Tax Administrative Indemnification I Tax Administrative Indemnification Ⅱ The Scope 0f TAI Ⅲ Petitioners for TAI and the Organs Liable for TAI Ⅳ The Procedures for TAI V Ways of TAI payment and standards Of TAI ChapterⅦ Tax Dispute Resolution Mechanisms I Settling Tax Disputes by Tax Administrative Reconsideration ?、?nbsp;The Acts That Can Be Accepted As A Case 0f TAR and the Jurisdiction of TARs Ⅲ Application for TAR Ⅳ Acceptance of applications for TAR V Hearing and Ruling of TARs Ⅵ Settling Tax Disputes by Tax Administration Litigation Ⅶ The Scope and jurisdiction of litigation Ⅷ The participants in TAL Ⅸ The Filing of TAL and Case Acceptance X The Hearing 0f a TAL and Judgment Making Ⅺ Appeal and Enforcement in TAL ChapterⅧ Value Added Tax Law I Taxpayers Ⅱ Scope of application Ⅲ Definition of Ordinary Taxpayers and Small Taxpayers Iv Tax rates V Calculation of the Tax Amount Payable Ⅵ Output Taxes and Input Taxes Ⅶ The calculation 0f taxes payable Ⅷ The Calculation 0f the Amount of Taxes Payable by Small Taxpayers Ⅸ The Refund and Exemption Of VAT from Exported Goods X Administration of the refund(exemption)of taxes for the export 0f goods Ⅺ Taxation of imported Goods Ⅻ Time Limit for Tax Payment Ⅻ The Usage and Administration 0f Special VAT Invoices ChapterⅨ Business Tax Law I Evolution of the Business Tax Ⅱ Taxpayers Ⅲ Application of the Business Tax Law Ⅳ Business Tax Rates and the Calculation of the Taxes Payable V Preferential Policies Ⅵ Time limit for tax payment Ⅶ Tax filing and venue of tax payment Chapter X Consumption Tax Law Ⅰ General Introduction to the Consumption Tax Ⅱ Taxpayers and tax items Ⅲ Tax Rates Ⅳ Calculation of the Consumption Taxes Payable V Refund(Exemption)0f Taxes for the Export of Taxable Consumer Goods Ⅵ Time Limit for Tax Payment Ⅶ Tax Filing and Venue of Tax Payment ChapterⅪ Tariff Law I Tariff and Tariff Law:A Historic Description Ⅱ object of Tariff Collection and Tariff Payer Ⅲ Import and Export Tariff Policies Ⅳ The rule of place of origin V Dutiable value Ⅵ Computation of Tariffs Payable Ⅶ Tariff Deduction and Exemption Ⅷ Collection and administration of tariffs ChapterⅫ Enterprise Income Tax Law I Taxpayer and the object of taxation Ⅱ Tax Rate Ⅲ Computation of taxable income Ⅳ The taxation treatment of assets V Computation 0f EIT Payable Ⅵ Preferential Policies Of EIT Ⅶ Tax Credit of the Taxes Paid Abroad Ⅷ Tax filing and payment ChapterⅫ Foreign-funded Enterprise and Foreign Enterprise Income TaxLaw I Taxpayer，Tax Rate and Object of Taxation Ⅱ Taxable income Ⅲ Tax Treatment of Assets Ⅳ Preferential Tax Policies V Tax Issues of Associated Enterprises Ⅵ Tax Filing and Payment Chapter XV Individual Income Tax Law I A Brief Introduction to the Individual Income Tax Ⅱ Taxpayer Ⅲ Determination of the Sources of Income Ⅳ Taxable Items V Tax Rates Ⅵ Taxable income Ⅶ Computation Of IIT payable Ⅷ Preferential Policies Ⅸ Tax credit of IIT paid abroad X Tax Filing and Payment Chapter XV Land Value Added Tax Law I Brief Introduction Ⅱ Taxpayer Ⅲ Determination 0f the scope of taxation Ⅳ Determination of the Taxable Income V Deductible Items Ⅵ Determination of the Amount of Added Value Ⅶ Tax Rates and Computation Of Taxes Payable Ⅷ Preferential Policies Ⅸ Tax Filing and Payment Chapter XⅥ Urban Construction and Maintenance Tax Law I Brief Introduction Ⅱ Taxpayer and application Ⅲ Tax rates and tax base Ⅳ Computation 0f taxes payable and administration of UMCT V Tax filing and payment Ⅵ Defects Of the UMCT law and suggestions for improvement Chapter XⅦ Property Tax Law I A Brief Introduction to the Property Tax Law Ⅱ House Tax Law Ⅲ Urban Real Estate Tax Law Chapter XⅧ Resource Tax Law I The Resource Tax Ⅱ Urban Land Use Tax Law Chapter XⅨ Conduct Tax Law I A Brief Introduction to the Conduct Tax Law Ⅱ stamp Tax Law（319） Ⅲ Vehicle and Vessel Use Tax Law Ⅳ Deed Tax Law Chapter XX Foreign-Related Tax Law I The Forms of Doing Business in China Ⅱ The Establishment of the Foreign-Related Tax System：A Historical Perspective Ⅲ Features of China’s Foreign-Related Preferential Tax Policies Ⅳ Analysis of the Defects with China’s Foreign-Related Preferential Tax Policies V Suggestions for the Ref0Fin of China’s Foreign-Related Tax Policies Chapter XⅪTax Avoidance & Anti-Avoidance I Tax Avoidance，Evasion，and Tax Planning Ⅱ What Makes Tax Avoidance Possible? Ⅲ Cheat for the Refund of Export Taxes Ⅳ Techniques of Tax Avoidance by Domestic Business Firms V The Emergence of International Tax Avoidance Ⅵ The Ways of International Tax Avoidance Ⅶ Anti-avoidance Measures
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