With the deepening of globalization, the world of the day is witnessing ever increasing business activities, financial transactions, and cultural communication across borders. Part of parcel of this process, China is also undertaking a sequence of reforms, opening-up and innovation in a profound manner in many aspects, among which taxation is not an exception. It is, therefore, necessary and beneficial for business people, financial professionals and all other interested participants in doing businesses with China, to keep abreast with the exciting dynamics of China’s economy and its tax law.
This course is uniquely designed at introductory level for international students in management, business and commerce, foreign companies and entities conducting business with China, and domestic enterprises trading, investing or operating overseas, to develop due attention to the fundamentals of China’s tax law and to deepen the understanding of best practice. This course also reflects and summarizes tax reforms, China-specific taxation rationales, and accomplishments up to date.
The instructor team features seasoned experts in taxation and young promising scholars from related areas. All members have Ph.D degrees, with rich practical and academic experiences in business, consulting, law, accounting and finance.
1.1 Why learn tax law of China Targets and contents of the course
1.2 What is tax law What is the status of tax to the Chinese government revenue? And the functions
1.3 The components or factors of tax law
1.4 The tax legislation and tax law system of China
1.5 The organizations or administrations in charge of tax affairs in China
1.6 The revenue sharing system between the Central Government and the Local Government of China
1.7 The relate concepts of international taxation
Ideological and political discussion
Chapter 2 Value-Added Tax (VAT) Law
2.1 What is VAT?
2.2 Why did China introduce VAT?
2.3 Who pays VAT? -- VAT taxpayers
2.4 How to calculate the VAT tax payable?
2.5 when and where we pay the VAT？
Chapter 3 Tax Law of other Goods and services taxes
3.1 Excise Tax（ET）Law
3.2 Urban Maintenance and Construction Tax Law
3.3 Customs Duty Law
3.4 Vehicle Acquisition Tax Law
Chapter 4 Enterprise Income Tax (EIT) Law and International Taxation
4.1 Basic Properties and tax payers of EIT
4.2 Caculation of EIT payable
4.3 Tax incentives of EIT
4.4 International Taxation
Chapter 5 Individual Income Tax (IIT) Law
5.1 Introduction to Key Concepts in Individual Income Tax
5.2 China Individual Income Tax Reform 2019
5.3 Scope of Individual Income Tax
5.4 Determination of Taxable Income and Calculation of Income Tax of Personal Income
5.5 The determination of taxable income for business income
5.6 Special Deductible Items in Individual Income Tax ,Special extra deductions
5.7 Tax incentive of IIT
5.8 ndividual Income Tax for Foreign Nationals in China
Chapter 6 Resource Tax Law, Environmental Protection Tax Law and Tax Administration
6.1 Resource Tax Law
6.2 Environmental Protection Tax Law
6.3 The admistration of tax collection
6.4 Tax administrative regulations
Chapter 7 Tax Laws of Property Taxes
7.1 Real Estate Tax Law
7.2 Deed Tax Law
7.3 Urban and Township Land Use Tax Law
7.4 Vehicle and Vessel Tax Law
Chapter 8 Tax Laws of Behavior Taxes
8.1 Land Appreciation Tax Law
8.2 Farmland Occupation Tax Law
8.3 Stamp Tax Law
8.4 Tobacco Tax Law
8.5 Vessel Tonnage Tax Law
Final test
