中国涉外税收指南 中英文对照PDF格式文档图书下载

一、中国税制概况 1

1．中国现行税制共有多少种税收？ 1

2．外商投资企业、外国企业和外国人应当缴纳哪些税收？ 2

3．中国的税法是怎样制定的？ 3

二、增值税 4

1．增值税的纳税人有哪些？ 4

2．哪些行为视同销售货物？怎样征税？ 5

3．什么是混合销售行为？怎样征税？ 5

4．增值税的税率有几档？征税的货物和劳务有哪些？ 5

5．什么是一般纳税人？ 6

6．一般纳税人怎样计算应纳增值税税额？ 7

7．什么是销项税额？怎样计算销项税额？ 8

8．怎样确定当期销售额？ 8

9．什么是进项税额？哪些进项税额可以抵扣？ 9

10．进项税额在什么时候可以申报抵扣？ 10

11．在哪些情况下进项税额不能抵扣？ 10

12．什么是小规模纳税人？ 11

13．小规模纳税人怎样计算应纳增值税税额？ 12

15．哪些一般纳税人可以按照6%的征收率计算缴纳增值税？ 13

14．哪些小规模纳税人可以按照一般纳税人的计税方法计算缴纳增值税？ 13

17．出口货物怎样办理增值税退税？ 14

16．进口货物怎样计算缴纳增值税？ 14

18．国家规定特准退（免）增值税的货物主要有哪些？ 15

19．增值税的主要免税、减税规定有哪些？ 16

20．增值税的纳税义务发生时间是怎样规定的？ 19

21．增值税的纳税期限是怎样规定的？ 19

22．增值税的纳税地点是怎样规定的？ 20

23．连锁经营企业在哪里申报缴纳增值税？ 20

2．消费税的税目有多少个？税率（税额标准）是多少？ 22

三、消费税 22

1．消费税的纳税人有哪些？ 22

3．消费税的应纳税额怎样计算？ 24

4．怎样确定消费税应税消费品的销售额和销售数量？ 25

5．自产自用的应税消费品怎样计算缴纳消费税？ 26

6．委托加工的应税消费品怎样计算缴纳消费税？ 27

7．进口的应税消费品怎样计算缴纳消费税？ 28

8．哪些应税消费品可以免征、减征、退还消费税？ 29

10．消费税的纳税期限是怎样规定的？ 30

9．消费税的纳税义务发生时间是怎样规定的？ 30

11．消费税的纳税地点是怎样规定的？ 31

四、营业税 32

1．营业税的纳税人有哪些？ 32

2．营业税的扣缴义务人有哪些？ 33

3．营业税的税目有多少个？税率是多少？ 33

4．营业税的应纳税额怎样计算？ 34

5．怎样确定营业额？ 35

6．在哪些情况下计算营业额时可以扣除某些费用？ 36

7．营业税的主要免税、减税规定有哪些？ 37

8．营业税的纳税义务发生时间是怎样规定的？ 39

9．营业税的纳税期限是怎样规定的？ 39

10．营业税的纳税地点是怎样规定的？ 39

五、外商投资企业和外国企业所得税 41

1．外商投资企业和外国企业所得税的纳税人有哪些？ 41

2．外商投资企业和外国企业的哪些所得应当缴纳所得税？ 42

3．外商投资企业和外国企业所得税的计税依据是怎样规定的？ 43

4．外商投资企业和外国企业所得税的应纳税所得额是怎样计算的？ 44

6．外商投资企业和外国企业接受的捐赠怎样处理？ 45

5．外国企业未在中国境内设立机构而取得来源于中国境内的所得，怎样确定其应纳税所得额？ 45

7．外商投资企业和外国企业所得税应纳税所得额的计算期限是怎样规定的？ 46

8．计算外商投资企业和外国企业所得税应纳税所得额时有哪些专门列支和扣除项目？ 46

9．外商投资企业和外国企业为雇员提存的保险和集体福利费用怎样扣除？ 47

10．外商投资企业和外国企业发生的技术开发费怎样扣除？ 47

11．外商投资企业和外国企业发生的交际应酬费怎样扣除？ 48

12．外商投资企业和外国企业怎样计提坏账准备？ 48

13．外商投资企业和外国企业发生的财产损失怎样扣除？ 49

14．外商投资企业和外国企业的哪些捐赠支出可以扣除？ 50

15．外国企业在中国境内设立的机构、场所向其总机构支付的管理费怎样扣除？ 50

16．计算外商投资企业和外国企业所得税应纳税所得额时有哪些支出项目不能扣除？ 51

17．外商投资企业和外国企业的固定资产是怎样规定的？ 52

18．外商投资企业和外国企业的固定资产怎样计价？ 52

19．外商投资企业和外国企业的固定资产折旧怎样计算？ 52

20．外商投资企业和外国企业的无形资产怎样计价、摊销？ 53

21．外商投资企业和外国企业在筹办期发生的费用怎样摊销？ 54

22．计算外商投资企业和外国企业所得税应纳税所得额时有哪些特殊规定？ 54

23．外商投资企业和外国企业发生年度亏损时怎样弥补？ 55

24．外商投资企业和外国企业所得税的税率是多少？应纳税额怎样计算？ 56

25．外商投资企业的境外所得怎样计算缴纳所得税？ 57

26．生产性外商投资企业可以享受哪些免征、减征所得税待遇？ 58

28．设在经济特区、经济技术开发区、沿海经济开放区、国家高新技术产业开发区、保税区等区域内的外商投资企业和外国企业可以享受哪些免征、减征所得税待遇？ 59

27．外商投资举办产品出口企业和先进技术企业可以享受哪些减征所得税待遇？ 59

29．设在中西部地区的外商投资企业可以享受哪些免征、减征所得税待遇？ 61

30．外国投资者和外国企业可以享受哪些免征、减征所得税待遇？ 61

31．减免企业所得税的期限怎样计算？ 62

32．享受减免所得税待遇的外商投资企业经营期不满规定年限的，怎样补税？ 62

33．外国投资者怎样取得再投资退税？ 63

34．外商投资企业和外国企业购买国产设备怎样抵免所得税？ 64

36．外商投资企业和外国企业所得税的纳税期限、纳税地点是怎样规定的？ 65

35．地方所得税的免税、减税是怎样规定的？ 65

37．外国企业在中国境内设立两个以上营业机构的，怎样申报缴纳所得税？ 66

38．外商投资企业合并后所得税怎样处理？ 67

39．外商投资企业分立后所得税怎样处理？ 68

40．外商投资企业股权重组后所得税怎样处理？ 69

41．外商投资企业转让、受让资产时所得税怎样处理？ 70

六、个人所得税 71

1．哪些个人应当缴纳个人所得税？ 71

2．什么是来源于中国境内的所得？ 72

3．什么是来源于中国境外的所得？ 72

5．所得为外币、实物和有价证券时怎样计算应纳税所得额？ 73

4．个人取得的哪些所得应当缴纳所得税？ 73

6．工资、薪金所得怎样计算缴纳所得税？ 74

7．一次取得属于数月的奖金、年终加薪，怎样计算缴纳所得税？ 75

8．实行年薪制的纳税人取得的工资、薪金所得，怎样计算缴纳所得税？ 76

9．退职费怎样计算缴纳所得税？ 77

10．因解除劳动关系取得一次性补偿收入怎样计算缴纳所得税？ 78

11．个体工商户的生产、经营所得具体包括哪些所得？ 78

12．个体工商户的应纳税所得额是怎样确定的？ 79

13．个体工商户的费用扣除规定主要有哪些？ 80

15．个体工商户无法收回的账款和经营亏损怎样处理？ 81

14．个体工商户缴纳的税金、工商管理费等怎样扣除？ 81

16．个体工商户的哪些支出不能扣除？ 82

17．个体工商户的固定资产折旧是怎样规定的？ 82

18．个体工商户使用的无形资产怎样扣除？ 83

19．个体工商户怎样计算应纳所得税税额？ 84

20．个人独资企业和合伙企业投资者的生产、经营所得怎样计算缴纳所得税？ 84

21．怎样按照核定征收方式对个人独资企业和合伙企业投资者征收所得税？ 87

22．个人独资企业和合伙企业投资所得的利息、股息、红利怎样计算缴纳所得税？ 88

23．对企业、事业单位的承包经营、承租经营所得怎样计算缴纳所得税？ 88

24．劳务报酬所得怎样计算缴纳所得税？ 89

26．稿酬所得怎样计算缴纳所得税？ 91

25．劳务报酬所得一次收入畸高的，怎样加成征收所得税？ 91

27．特许权使用费所得怎样计算缴纳所得税？ 92

28．财产租赁所得怎样计算缴纳所得税？ 93

29．财产转让所得怎样计算缴纳所得税？ 93

30．拍卖书画、古玩等所得怎样计算缴纳所得税？ 94

31．利息、股息、红利所得，偶然所得和其他所得怎样计算缴纳所得税？ 95

32．2个以上的个人共同取得的收入怎样计算缴纳所得税？ 96

33．捐赠所得怎样计算缴纳所得税？ 97

34．单位为个人负担所得税税款的，怎样计算缴纳所得税？ 98

35．工资、薪金所得的附加减除费用是怎样规定的？ 100

36．境外所得怎样计算缴纳所得税？ 101

37．个人所得税的主要免税规定有哪些？ 103

38．哪些债券利息和专项储蓄存款利息免征个人所得税？ 105

39．个人所得税的主要减税规定有哪些？ 105

40．个人所得税的纳税方式、纳税期限和纳税地点是怎样规定的？ 106

41．工资、薪金所得怎样申报缴纳所得税？ 107

42．个体工商户的生产、经营所得怎样申报缴纳所得税？ 107

43．对企业、事业单位的承包经营、承租经营所得怎样申报缴纳所得税？ 108

44．个人独资企业和合伙企业投资者的生产、经营所得怎样申报缴纳所得税？ 108

45．从中国境外取得所得的纳税人怎样申报缴纳所得税？ 109

1．资源税的纳税人有哪些？ 111

七、资源税 111

2．资源税的税目有多少个？税额标准是多少？ 112

3．资源税纳税人具体适用的税额标准怎样确定？ 113

4．资源税的应纳税额怎样计算？ 113

5．资源税的主要免税、减税规定有哪些？ 114

6．资源税的纳税义务发生时间是怎样规定的？ 115

7．资源税的纳税期限是怎样规定的？ 115

8．资源税的纳税地点是怎样规定的？ 116

1．城市房地产税的纳税人有哪些？ 117

2．城市房地产税的计税依据和税率是怎样规定的？ 117

八、城市房地产税 117

3．城市房地产税的应纳税额怎样计算？ 118

4．城市房地产税的主要免税、减税规定有哪些？ 118

5．城市房地产税的纳税期限和纳税地点是怎样规定的？ 119

九、土地增值税 120

1．土地增值税的纳税人有哪些？ 120

2．土地增值税的计税依据是怎样规定的？ 120

3．土地增值税的税率是怎样规定的？ 122

4．土地增值税的应纳税额怎样计算？ 122

5．土地增值税的主要免税、减税规定有哪些？ 123

6．土地增值税的纳税期限和纳税地点是怎样规定的？ 124

1．车辆购置税的纳税人有哪些？ 125

2．车辆购置税的计税依据和税率是怎样规定的？ 125

十、车辆购置税 125

3．车辆购置税的应纳税额怎样计算？ 127

4．车辆购置税的主要免税、减税规定有哪些？ 127

5．车辆购置税的纳税期限和纳税地点是怎样规定的？ 128

1．车船使用牌照税的纳税人有哪些？ 130

2．车船使用牌照税的税额标准是怎样规定的？ 130

十一、车船使用牌照税 130

3．车船使用牌照税的应纳税额怎样计算？ 131

4．哪些车辆可以免征车船使用牌照税？ 132

5．车船使用牌照税的纳税期限和纳税地点是怎样规定的？ 133

十二、船舶吨税 134

1．船舶吨税的纳税人和计税依据是怎样规定的？ 134

2．船舶吨税的税额标准和计税方法是怎样规定的？ 135

3．怎样申报缴纳船舶吨税？ 135

4．哪些船舶可以免缴船舶吨税？ 136

1．印花税的纳税人有哪些？ 137

2．印花税的税目有多少个？税率（税额标准）是多少？ 137

十三、印花税 137

3．对股票转让怎样征收印花税？ 139

4．印花税的应纳税额怎样计算？ 139

5．哪些凭证可以免征印花税？ 140

6．印花税的纳税方式是怎样规定的？ 140

十四、契税 142

1．契税的纳税人有哪些？ 142

2．契税的计税依据是怎样规定的？ 143

3．契税的税率是多少？应纳税额怎样计算？ 143

4．契税的主要免税、减税规定有哪些？ 144

5．契税的纳税期限和纳税地点是怎样规定的？ 145

十五、关税 147

1．关税的纳税人有哪些？ 147

2．关税的税率是怎样规定的？ 148

3．什么是关税暂定税率？ 149

4．关税税率的适用是怎样规定的？ 150

5．关税的应纳税额怎样计算？ 151

6．进出口货物、物品的关税完税价格是怎样规定的？ 152

7．在确定进出口货物的有关价格时，有哪些特殊规定？ 152

8．关税的基本纳税方式是怎样的？什么是关税后纳制？ 153

9．关税的主要免税、减税规定有哪些？ 154

10．关税的纳税期限是怎样规定的？ 156

11．什么是反倾销税？ 156

12．什么是反补贴税？ 159

十六、入境旅客行李物品和个人邮递物品进口税 163

1．入境旅客行李物品和个人邮递物品进口税的纳税人有哪些？ 163

2．入境旅客行李物品和个人邮递物品进口税的征税项目有哪些？税率是多少？ 164

3．怎样计算缴纳入境旅客行李物品和个人邮递物品进口税？ 164

4．入境旅客行李物品和个人邮递物品进口税的主要免税规定有哪些？ 165

2．社会保障税 167

1．燃油税 167

十七、其他税费 167

3．遗产税 168

4．证券交易税 168

5．税务部门征收的涉外非税财政收入项目有哪些？ 169

6．什么是矿区使用费？怎样计算缴纳？ 169

7．什么是文化事业建设费？怎样计算缴纳？ 170

8．什么是社会保险费？怎样计算缴纳？ 170

十八、税收征收管理制度 174

1．中国税收征收管理的基本法律依据是什么？ 174

3．中国法律对税务机关和税务人员是怎样规定的？ 175

2．中国法律对纳税人和扣缴义务人是怎样规定的？ 175

4．什么是税务登记？ 176

5．怎样办理开业登记？ 177

6．税务登记证件有哪些种类？怎样使用？ 178

7．怎样办理变更登记？ 178

8．怎样办理停业、复业登记？ 179

9．怎样办理注销登记？ 180

10．怎样办理外出经营报验登记？ 181

11．怎样进行登记核查？ 181

13．怎样管理账簿、凭证？ 183

12．账户管理有哪些规定？ 183

14．什么是发票？ 184

15．发票的基本联次是怎样规定的？ 185

16．发票的基本内容是怎样规定的？ 185

17．印制发票有哪些规定？ 185

18．怎样领购发票？ 186

19．怎样开具发票？ 187

20．怎样保管发票？ 188

21．怎样进行发票检查？ 189

23．不能按期办理纳税申报怎么办？ 190

22．怎样办理纳税申报？ 190

24．怎样办理邮寄纳税申报？ 191

25．税款怎样征收、缴纳？ 192

26．纳税人、扣缴义务人不能按期纳税怎么办？ 193

27．纳税人、扣缴义务人在纳税问题上同税务机关有争议怎么办？ 193

28．税务机关在什么情况下可以核定纳税人的应纳税额？ 193

29．税务机关用什么方法核定纳税人的应纳税额？ 194

30．税务机关怎样核定关联企业的应纳税额？ 194

32．什么是税收保全措施？税务机关在什么情况下可以采取这种措施？ 195

31．税务机关对未办理税务登记的纳税人怎样征税？ 195

33．什么是纳税担保？ 197

34．什么是税收强制执行措施？税务机关在什么情况下可以采取这种措施？ 197

35．税务机关扣押、查封纳税人财产时怎样计算其价值？ 199

36．怎样处理欠税？ 200

37．欠税者需要出境时怎样处理？ 200

38．纳税人多缴或者少缴的税款怎样处理？ 201

39．纳税人怎样申请办理减税、免税？ 202

40．税务机关有权进行哪些税务检查？ 203

41．海关可以行使哪些权力？ 204

1．什么是税务违法行为？怎样处罚？ 206

十九、税收法律责任 206

2．纳税人有未按规定办理税务登记，设置、保管账簿和凭证，报送财会制度，使用税务登记证等行为的，怎样处罚？ 207

3．扣缴义务人未按规定设置、保管账簿和凭证的，怎样处罚？ 208

4．违反发票管理法规，未构成犯罪的，怎样处罚？ 208

5．犯虚开增值税专用发票或用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚？ 209

6．犯伪造或者出售伪造的增值税专用发票罪的，怎样处罚？ 210

7．犯非法出售增值税专用发票罪的，怎样处罚？ 210

8．犯非法购买增值税专用发票罪的，怎样处罚？ 210

10．犯盗窃增值税专用发票或可以用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚？ 211

9．犯伪造、擅自制造或出售伪造、擅自制造的可以用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚？ 211

11．犯骗取增值税专用发票或可以用于骗取出口退税、抵扣税款的其他发票罪的，怎样处罚？ 212

12．纳税人未按规定办理纳税申报，扣缴义务人未按规定报送有关报表的，怎样处罚？ 212

13．纳税人，扣缴义务人经税务机关责令限期纳税，仍不缴纳的，怎样处罚？ 212

14．纳税人、扣缴义务人逃避、拒绝税务机关检查的，怎样处罚？ 213

15．什么是偷税？怎样处罚？ 213

16．什么是抗税？怎样处罚？ 214

17．以转移来隐匿财产的手段妨碍税务机关追缴欠税的，怎样处罚？ 214

18．骗取国家出口退税款的，怎样处罚？ 215

19．单位犯偷税、以转移来隐匿财产的手段妨碍税务机关追缴欠税、骗取出口退税、非法买卖增值税专用发票等罪的，怎样处罚？ 215

22．为他人提供方便，导致未缴、少缴税款或骗取出口退税的，怎样处罚？ 216

21．纳税人、扣缴义务人的开户银行拒不配合税务机关的有关工作的，怎样处罚？ 216

20．怎样依法追缴涉税犯罪的税款？ 216

23．税务代理人违反税法，造成纳税人未缴、少缴税款的，怎样处罚？ 217

24．税务行政处罚怎样实施？ 217

25．税务机关、海关工作人员在工作中违法的，怎样处罚？ 218

26．违反税法，擅自决定税收征免的，怎样处理？ 220

27．税务文书的送达是怎样规定的？ 221

28．什么是走私行为？对这种行为怎样处罚？ 222

29．对走私偷逃税收者怎样处罚？ 223

1．什么是税务行政复议？ 224

二十、税务行政复议和税务行政诉讼 224

2．税务行政复议范围是怎样规定的？ 225

3．税务行政复议管辖是怎样规定的？ 226

4．怎样申请税务行政复议？ 227

5．怎样受理税务行政复议申请？ 228

6．怎样作出税务行政复议决定？ 229

7．怎样履行税务行政复议决定？ 231

8．海关行政复议是怎样规定的？ 232

9．什么是税务行政诉讼？ 232

10．税务行政诉讼的受案范围是怎样规定的？ 232

11．税务行政诉讼管辖是怎样划分的？ 233

12．什么是税务行政诉讼参加人？ 235

13．纳税人等原告在税务行政诉讼中有哪些权利和义务？ 236

14．税务机关在税务行政诉讼中有哪些权利和义务？ 237

15．人民法院怎样审理税务行政案件？ 237

16．人民法院怎样判决税务行政案件？ 238

17．当事人对人民法院第一审判决、裁定不服怎么办？ 239

18．税务行政案件判决、裁定后怎样执行？ 240

19．侵权赔偿责任是怎样规定的？ 240

1．财政部及其税政司是怎样的机构？ 242

二十一、财政、税务、海关组织机构和税收征收管理范围划分 242

2．国家税务总局是一个怎样的机构？ 243

3．国家税务总局的内设机构是怎样的？ 244

4．中国省以下的税务机构是怎样设置的？ 245

5．国家税务局系统的机构是怎样设置的？ 245

6．地方税务局系统的机构是怎样设置的？ 246

7．海关总署及其关税征管司是怎样的机构？ 247

8．国务院关税税则委员会是一个怎样的机构？ 247

9．中国的税收征收管理范围是怎样划分的？ 248

10．中国的税收收入在中央政府与地方政府之间是怎样划分的？ 249

主要参考书和资料来源 251

Ⅰ．OVERVIEW OF CHINA S TAX SYSTEM 253

1．How many taxes are currently levied in China? 253

2．What are the taxes to which the enterprises with foreign investment, foreign enterprises and foreigners are liable? 254

3．How Chinese tax laws are formulated? 255

Ⅱ．VALUE-ADDED TAX 258

1．Who are taxpayers of VAT? 258

2．What activities are deemed as sales of goods?And what tax is levied? 259

3．What activities are mixed sales?And what tax is levied? 259

4．How many rates are there in VAT?To what goods and services is each of them applicable? 260

5．Who are normal VAT taxpayers? 261

6．How normal VAT taxpayers compute their VAT payable? 262

7．What is output tax?How to compute it? 263

8．How to determine the sales value for the current period? 264

9．What is input tax?What input taxes are creditable? 265

10．When are input taxes capable of claiming for credits? 266

11．Under what circumstances are input taxes not creditable? 267

12．Who are small-scale taxpayers? 268

13．How should small-scale taxpayers compute their VAT payable? 269

14．What small-scale taxpayers may be treated as normal VAT taxpayers and compute and pay VAT accordingly? 270

16．How VAT is assessed and paid for imported goods? 271

15．What normal VAT taxpayers are allowed to compute and pay VAT at 6 3.133168e-299vying rate? 271

17．How to claim for VAT refund for exported goods? 272

18．What are the goods for which VAT can be refunded (or exempt) as especially specified by the State? 274

19．What are the main VAT tax reduction and exemption provisions? 274

20．What are the rules for determining when the liability to VAT arises? 278

21．What is the time for VAT payment? 279

22．Where to pay VAT? 280

23．Where do chain enterprises pay VAT? 281

1．Who are the taxpayers liable to Consumption Tax? 283

Ⅲ．CONSUMPTION TAX 283

2．How many taxable items are there in Consumption Tax?And what are the tax rates (tax amounts per unit)? 284

3．How to compute Consumption Tax payable? 286

4．How to compute the sales value and sales volumes for taxable consumer goods? 288

5．How Consumption Tax is assessed and paid on self-produced taxable consumer goods for the taxpayer s own use? 289

6．How Consumption Tax is assessed for taxable consumer goods sub-contracted for processing? 290

7．How Consumption Tax is assessed for imported taxable consumer goods? 291

8．Can Consumption Tax be refunded or exempt for the exported consumer goods? 292

9．What are the rules for determining when the liability to Consumption Tax arises? 294

10．When to pay Consumption Tax? 295

11．Where to pay Consumption Tax? 296

Ⅳ．BUSINESS TAX 298

1．Who are taxpayers liable to Business Tax? 298

2．Who are the withholding agents for Business Tax? 300

3．What are the taxable items of Business Tax?And what are the rates? 300

4．How to compute the Business Tax payable? 302

5．How to determine the turnover? 302

6．Under what circumstances are some expenses allowed to be deducted for the computation of Business Tax? 303

7．What are the main provisions for Business Tax reduction and exemption? 305

9．What is the time limit for paying Business Tax? 308

8．How is the time when Business Tax liability arises regulated? 308

10．Where to pay Business Tax? 309

Ⅴ．THE INCOME TAX ON THE ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES (hereinafter referred to as FOREIGN ENTERPRISE INCOME TAX) 311

1．Who are taxpayers of Foreign Enterprise Income Tax? 312

2．What kind of income is subject to Foreign Enterprise Income Tax? 313

3．How is the tax base for Foreign Enterprise Income Tax? 314

4．How to compute the taxable income in Foreign Enterprise Income Tax? 315

5．How to determine the taxable income for the foreign enterprises having no establishments in China but earning income from China? 316

6．How to treat the donations received by the enterprise with foreign investment and foreign enterprises? 317

7．How to determine the time period for computing the taxable income for Foreign Enterprise Income Tax? 318

8．What are the deductible items in computing the taxable income for Foreign Enterprise Income Tax? 319

9．How to deduct the insurance and collective welfare reserve made by the enterprises with foreign investment and foreign enterprises for their employees? 320

10．How to deduct the R D expenses in computing the taxable income of the enterprises with foreign investment and foreign enterprises? 320

11．How to deduct the spending in public relation when computing the taxable income of the enterprises with foreign investment and foreign enterprises? 321

12．What are the rules for drawing the bad debts provisions? 321

13．How to deduct the property losses incurred by the enterprises with foreign investment and foreign enterprises? 323

14．What kind of donation expenses can be deducted for the enterprises with foreign investment and foreign enterprises? 324

15．How to deduct the administrative expenses paid to the foreign head company by its establishments and/or places set up in China? 325

16．What spending items are not allowed for deductions in computing the Foreign Enterprise Income Tax payable? 326

17．What is the definition of fixed assets for the enterprises with foreign investment and foreign enterprises? 326

18．How to value the fixed assets owned by the enterprises with foreign investment and foreign enterprises? 327

19．How to calculate the depreciation of fixed assets for the enterprises with foreign investment and foreign enterprises? 328

20．How are intangible assets priced and amortised? 329

21．How are organisation expenses incurred by taxpayers during organisation period amortised? 330

22．What are the special rules in computing the taxable income for Foreign Enterprise Income Tax? 330

23．How to offset the annual Iosses incurred by the enterprises with foreign investment and foreign enterprises? 331

24．How much is Foreign Enterprise Income Tax rate?How to compute the tax payable? 332

25．How is income derived from abroad assessed for Foreign Enterprise Income Tax? 334

26．What income tax reductions and exemptions may the enterprises with foreign investment of production nature enjoy? 335

27．What are the income tax reductions that may be enjoyed by the export-oriented enterprises with foreign investment or the advanced technology enterprises with foreign investment? 337

28．What income tax reductions and exemptions may be enjoyed by the enterprises with foreign investment and foreign enterprises located in Special Economic Zones, Economic and Technological Development Zones, Coastal Economic Open Zones, St 338

29．What income tax reductions and exemptions may be enjoyed by the enterprises with foreign investment established in middle and west of China? 340

30．What income tax reductions and exemptions may be enjoyed by foreign investors and foreign enterprises? 341

31．What is the time limit for enterprise income tax reductions and exemptions? 342

32．How to pay back the tax reduced or exempt if the enterprises with foreign investment operate their business less than the length of time specified by law? 342

33．How can foreign investors get tax rebate for their re-investment in China? 343

34．How to credit against income tax if the enterprises with foreign investment and foreign enterprises purchase China-made machinery? 344

35．What are the provisions for local enterprise income tax reductions and exemptions? 346

36．When and where to pay the Foreign Enterprise Income Tax? 346

37．How do the foreign enterprises with two or more business operation organisations in China report and pay income tax? 348

38．How to handle the income tax in case of merger of the enterprises with foreign investment? 349

39．How to handle the income tax in case of split-up of enterprises with foreign investment? 351

40．How to handle the income tax in case of share titles restructuring of the enterprises with foreign investment? 352

41．How to handle the income tax in case of assets transferred from or to the enterprises with foreign investment? 353

Ⅵ．INDIVIDUAL INCOME TAX 355

1．Who are the individuals liable to Individual Income Tax? 355

2．What is the income from sources within China? 356

3．What is the income from sources outside China? 357

4．What income earned by an individual is subject to Individual Income Tax? 357

5．How to compute the taxable income if the individual income is in foreign currency ,in kind and/or in securities? 358

6．How are salaries and wages assessed for Individual Income Tax? 359

7．How to compute and pay the income tax on the bonus income for a number of months and/or on the year-end salary increment? 361

8．How to compute and pay the income tax on the wages and salaries earned on annual basis? 361

9．How is severance pay taxed? 363

10．How to compute and pay the Individual Income Tax on the economic compensation received due to termination of labour contract? 363

11．What income is included in the production and business operation income earned by Individual Industrial and Commercial Households? 364

12．How to calculate the taxable income of Individual Industrial and Commercial Households? 366

13．What are the rules concerning deductions for Individual Industrial and Commercial Households? 366

14．How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households? 368

15．How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households? 368

16．What expenses are not allowed for deductions for Individual Industrial and Commercial Households? 369

17．What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households? 370

18．How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households? 371

19．How do Individual Industrial and Commercial Households compute their income tax payable? 372

20．How do single proprietorship and partnership enterprises compute and pay income tax payable on their production and business income? 373

21．How to levy income tax payable by the investor of single proprietorship and partnership enterprises by mode of administrative assessment? 377

22．How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment? 378

23.How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax? 379

24.How is income from remuneration for personal service assessed for Individual Income Tax? 380

25.How additional tax is levied on remuneration income that is excessively high at one payment? 381

26.How is author s remuneration income assessed for Individual Income Tax? 382

27.How is income from royalties assessed for Individual Income Tax? 383

28.How is income from lease of property assessed for Individual Income Tax? 384

29.How is income from transfer of property assessed for Individual Income Tax? 385

30.How to compute and pay tax on income earned from auctions of paintings and calligraphy or antiques? 386

31.How are interest, dividends, bonuses, contingent income and/or other income assessed for Individual Income Tax? 387

32.How to compute and pay tax on income derived by two individuals or more together? 389

33.How is donation income assessed for Individual Income Tax? 390

34.How to compute and pay income tax in case that the employers bear the Individual Income Tax for the taxpayers? 391

35.How is the additional deduction for expenses regulated for wages and salaries? 393

36.How is income derived from sources outside China assessed for Individual Income Tax? 394

37.What are the main exemptions for Individual Income Tax? 396

38.What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State? 399

39.What are the main reductions for Individual Income Tax? 400

40.What are the rules concerning the mode, time and places for Individual Income Tax payment? 401

41.How to report and pay income tax on wages and salaries income? 402

42.How to report and pay income tax on the production and business operation income of Individual Industrial and Commercial Households? 403

43.How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/or leasing businesses? 404

44.How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income? 404

45.How to report and pay income tax on income earned by taxpayers from sources outside China? 406

1．Who are the payers of Resource Tax? 408

Ⅶ.RESOURCE TAX 408

2．How many taxable items are there in Resource Tax?What is the tax payable per unit? 409

3．How are the tax amounts per unit applicable to Resource Tax taxpayers regulated? 411

4．How to compute tax payable for Resource Tax? 411

5．What are the main tax reduction and exemption regulations for Resource Tax? 413

6．What are the rules concerning the time when the liability to Resource Tax arises? 413

7．What about the time period of Resource Tax payment? 414

8．How is the tax payment place regulated for Resource Tax? 415

Ⅷ.URBAN REAL ESTATE TAX 416

1．Who are the taxpayers of Urban Real Estate Tax? 416

3.How to calculate the amount of Urban Real Estate Tax payable? 417

2.What are the tax base and tax rates of Urban Real Estate Tax? 417

4．What are the main exemptions and reductions of Urban Real Estate Tax? 418

5．What are the time limit and place for the payment of Urban Real Estate Tax? 418

Ⅸ．LAND APPRECIATION TAX 419

1．Who are the taxpayers of Land Appreciation Tax? 419

2．What is the base of the Land Appreciation Tax? 420

3．What are the rates of Land Appreciation Tax? 421

4．How to compute the Land Appreciation Tax payable? 422

5．What are the main reductions and exemptions for Land Appreciation Tax? 423

6．How are the time period and the place for the payment of Land Appreciation Tax? 425

Ⅹ.VEHICLE ACQUISTTION TAX 426

1．Who are the taxpayers of Vehicle Acquisition Tax? 426

2．What are the tax base and rate of Vehicle Acquisition Tax? 427

3．How to compute the amount of Vehicle Acquisition Tax payable? 429

4．What are the main exemptions and reductions regarding Vehicle Acquisition Tax? 429

5．How are the time period and the place for the payment of Vehicle Acquisition Tax? 430

Ⅺ．VEHICLE AND VESSEL USAGE LICENSE PLATE TAX (VVULPT) 432

1．Who are the taxpayers of VVULPT? 432

2．What are the stipulations concerning the amount of VVULPT payable per unit? 433

3．How to calculate the amount of VVULPT payable? 434

4．What are the vehicles and vessels that may be exempt from VVULPT? 435

5．What are the time limit and place for the payment of VVULPT? 436

Ⅻ．VESSEL TONNAGE TAX 437

1．Who are the taxpayers and what is the tax base regarding Vessel Tonnage Tax? 437

2．What are the tax rates and computation methods? 438

3．How to report and pay Vessel Tonnage Tax? 439

4．What are the vessels that may be exempt from Vessel Tonnage Tax? 440

ⅩⅢ.STAMP TAX 442

1.Who are the payers of Stamp Tax? 442

2.How many taxable items and tax rates (or amount of tax per unit) are there in Stamp Tax? 443

3.How to levy Stamp Tax on share transfer? 444

4.How to calculate the amount of Stamp Tax payable? 445

5.What documents may be exempt from Stamp Tax? 446

6.How to pay Stamp Tax? 447

ⅩⅣ.DEED TAX 448

1.Who are the taxpayers of Deed Tax? 448

2.What is the tax base of Deed Tax? 449

3.What are the rates of Deed Tax?How to calculate the amount of tax payable? 450

4.What are the main Deed Tax exemptions and reductions? 451

5.What are the stipulations concerning the time limit and place for the payment of Deed Tax? 453

ⅩⅤ.CUSTOMS DUTIES 454

1.Who are the payers of Customs Duties? 454

2.What are the tariff rates? 455

3.What are the provisional tariff rates? 457

4.What are the rules concerning the application of tariff rates? 458

5.How to calculate the amount of Customs Duties payable? 460

6.How to determine the dutiable prices of the imported or exported goods and articles? 461

7.What are the special rules for determining the relevant prices of imported and exported goods? 461

8.What is the basic mode for the payment of Customs Duties?What is the after-payment system? 463

9.What are the main reductions and exemptions of Customs Duties? 464

10.What is the time limit for the payment of Customs Duties? 466

11.What is anti-dumping duty Duties? 467

12.What is anti-subsidy duty? 471

ⅩⅥ.IMPORT DUTY ON LUGGAGE OF INCOMING TRAVELERS AND PERSONAL POSTAL ARTICLES 476

1.Who are the payers of import duty on luggage of incoming travelers and personal postal articles? 476

2.What are the dutiable items of import duty on luggage of incoming travelers and personal postal articles?What are the duty rates? 477

3.How to calculate and pay the import duty on luggage of incoming travelers and personal postal articles? 478

4.What are the main exemptions from the import duty on luggage and postal articles? 479

1.Fuel Tax 481

ⅩⅦ.OTHER TAXES AND FEES 481

2.Social Security Tax 482

3.Inheritance Tax 482

4.Securities Exchange Tax 483

5.What are the foreign non-tax charges collected by the tax department? 483

6.What is the mining district use fee?How to compute and pay it? 484

7.What is culture construction fee?How to compute and pay it? 485

8.What is social insurance charge?How to compute and pay it? 486

ⅩⅧ.TAX COLLECTION AND ADMINISTRATION SYSTEM 490

1.What are the basic legislation on tax collection and administration in China? 490

2.What are the provisions in Chinese laws governing the taxpayers and the withholding agents? 491

3.What are the provisions in Chinese laws governing the tax department and tax officials? 492

4.What is tax registration? 494

5.How to make tax registration for the starting of a business? 494

6.What are the types of tax registration documents?How to use them? 496

7.How to make tax registration for business changes? 497

8.How to make tax registration for suspension of business or restoration of business? 498

9.How to make de-registration? 499

10.How to register for doing businesses in other jurisdictions? 500

11.How to check on tax registration? 502

13.How to manage accounting records and vouchers? 504

12.What are the rules concerning management of accounts? 504

14.What are invoices? 505

15.What are the rules concerning the different copies of invoice? 506

16.What are the basic contents of invoices? 506

17.What are the rules governing the printing of invoices? 507

18.How to purchase invoices? 509

19.How to issue invoices? 511

20.How to store invoices? 512

21.How to inspect on invoices? 513

22.How to file the tax report? 514

23.What if the tax returns can not be lodged on time? 515

24.How to file a tax return by mail? 516

25.How are taxes collected or paid? 517

26.What if taxpayers or withholding agents are unable to pay taxes in time? 519

27.What if any dispute arises between the tax department and taxpayers or withholding agents on tax payment issues? 520

28.Under what circumstances can the tax department assess the amount of tax due for taxpayers? 520

29.What approaches does the tax department use to assess the amount of tax due for taxpayers? 521

30.How does the tax department assess the amount of tax due for associated enterprises? 521

31.How does the tax department collect taxes on the businesses without busmess licenses? 522

32.What are tax guaranty measures?Under what circumstances may the tax department take tax guaranty measures? 523

33.What is tax payment guaranty? 526

34.What are tax enforcement measures?Under what circumstances may tax department take enforcement measures? 526

35.How to value the property impounded and sealed up by the tax department? 529

36.How to deal with tax arrears? 530

37.How to deal with the taxpayers who need to leave China but owe taxes? 531

38.How to deal with the taxes overpaid or underpaid by taxpayers? 532

39.How do taxpayers apply for tax reductions and tax exemptions? 533

40.What inspections does the tax department have the right to conduct? 534

41.What is the power that the Customs Department has? 536

1.What is tax violence?How to penalize it? 539

ⅩⅨ.LEGAL RESPONSIBILITY IN TAXATION 539

2.How to penalize the taxpayers who fail to make tax registration, to set up and keep accounting books and vouchers, to submit financial accounting methods and/or to use tax registration certificate as required by rules? 540

3.How to penalize the withholding agents who fail to set up and maintain the accounting books and supporting vouchers? 542

4.How to penalize those who violate the invoice administration rules but do not constitute a crime? 542

5.How to penalize those who falsely fill in the special VAT invoices or commit crimes regarding other invoices that can be used to cheat for export tax refund or for more tax credit? 544

6.How to penalize those who commit crimes by forging the special VAT invoices or selling the forged special VAT invoices? 545

7.How to penalize those who commit crimes by illegally selling the special VAT invoices? 545

8.How to penalize those who commit crimes by illegally buying the special VAT invoices? 546

9.How to penalize those who commit crimes by forging, arbitrarily producing other invoices or selling the forged, arbitrarily produced invoices that can be used to cheat for export tax refund and/or tax credit? 546

10.How to penalize those who commit crimes by stealing special VAT invoices or other invoices that can be used to cheat for export tax refund and tax credit? 547

11.How to penalize those who commit crimes by cheating for the special VAT invoices or other invoices that can be used to cheat for export tax refund and credit? 548

12.How to penalize the taxpayers who fail to report taxes or the withholding agents who fail to submit the relevant reports as required? 548

13.How to penalize the taxpayers or withholding agents who fail to pay taxes within the time limit as the tax department has required? 549

14.How to penalise the taxpayers or the withholding agents who avoid, refuse the inspections of the tax department? 549

15.What is tax evasion?How to penalize on tax evasion? 549

16.What is refusal of tax payment?How to penalize it? 551

17.How to penalize those hindering the tax department in collecting tax arrears by means of transferring or hiding property? 551

18.How to penalize those who cheat for export tax refund from the State? 552

19.How to penalize the units that evade taxes, hinder the tax department in collecting tax arrears by means of transferring or hiding property, cheat for export tax refund or illegally sell or buy special VAT invoices? 553

20.How to collect the tax revenue from the tax-related offences? 553

21.How to penalize the taxpayer s or the withholding agent s account banks that do not cooperate with the tax department in tax work? 554

22.How to penalize those who offer assistance to other people leading to non-payment or under payment of the due taxes? 555

23.How to penalize the tax agents who violate tax laws with the result of non-payment or underpayment of taxes by taxpayers? 555

24.How to execute the tax administrative penalties? 555

25.How to punish the tax officials and Customs officials who violate the law in course of work? 557

26.How to deal with any arbitrary tax levying or exemption in violation of tax law? 561

27.What are the rules governing the delivery of tax documents? 562

28.What is smuggling?How to penalize that? 563

29.How to penalize those tax evaders by means of smuggling? 564

1.What is the tax administrative review? 566

ⅩⅩ.TAX ADMINISTRATIVE REVIEW AND APPEAL 566

2.What are the rules concerning the scope of the tax administrative review? 568

3.What are the rules concerning the jurisdiction of tax administrative review? 569

4.How to apply for tax administrative review? 571

5.How to accept the tax administrative review? 573

6.How to work out the decision of tax administrative review? 574

7 How to fulfil the decision of tax administrative review? 577

8.What are the rules for the administrative review of the Custom Department? 578

9.What is tax administrative appeal? 578

10.What are the rules governing the acceptable scope of the tax administrative appeal? 579

administrative appeal? 580

12.Who are the participants involved in a tax administrative appeal? 582

13.What are the rights and obligations of the plaintiff such as taxpayers in a tax administrative appeal? 584

14.What are the rights and obligations of the tax department in a tax administrative appeal? 585

15.How does the People s Court try the tax administrative appeal? 586

16.How does the People s Court judge the tax administrative appeal? 587

17.What if the litigants disagree with the judgement and ruling of the first hearing of the People s Court? 589

18.How to execute after the judgement and ruling of the tax administrative cases? 590

19.What are the rules governing the compensation liability for infringement of rights? 591

1.The Ministry of Finance and its Tax Policy Department? 592

ⅩⅪ.ORGANIZATION OF FINANCE, TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF ADMINISTRA BETWEEN THEM 592

2.The State Administration of Taxation? 593

3.The internal organization of the State Administration of Taxation? 595

4.The organization of the tax administration at and below provincial level? 597

5.The organization of the local tax offices of the State Administration of Taxation? 598

6.The organization of the local tax bureaus? 599

7.The State General Administration of Customs and its Customs Duty Collection and Administration Department? 600

8.The Tariff and Classification Committee of the State Council? 601

9.What about the division of the tax administration power in China? 602

10.What about the revenue sharing system between the Central Government and Local Governments in China? 604

MAIN REFERENCE AND SOURCES OF MATERIALS 606

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