內容介紹
在“投資中國”書系中，該書旨在全面、系統地介紹中國涉外稅收法律環境，以全國人民代表大會及其常務委員會、國務院、財政部、國家稅務總局、海關總署、國務院關稅稅則委員會發布的現行有效的稅收基本法律、法規、規章和有關權威性資料為依據，全面地概述了中國現行涉外稅收制度的基本情況，包括各種稅的納稅人、稅目、稅率、計稅依據、計稅方法、減免稅規定、納稅期限和納稅地點，稅收徵收管理制度，稅務機構等內容，並配有適當的計算舉例和圖表，簡明扼要，通俗易懂，查閱方便，有助於讀者便捷地了解中國涉外稅收制度。Table of Content
1. Current Chinese Tax System
2 .Organisation of Finance,Taxation and Customs Administration and The Division of Administration Between Them
3. Enterprise Income Tax
4. Individual Income Tax
5. Land Appreciation Tax
6. Value-Added Tax (VAT)
7. Consumption Tax
8. Vehicle Acquisition Tax
9. Customs Duties
10.Business Tax
11.Urban Real Estate Tax
12.City and Township Land Use Tax
13.Farmland Occupation Tax
14.Deed Tax
15.Resource Tax
16.Vehicle and Vessel Tax
17.Vessel Tonnage Tax
18.Stamp Tax
19.Other Taxes and Fees
20.System of Tax Collection and
Administration
21.Tax Administrative Review
22.Tax Administrative Appeal
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Main Reference Sources
