涉外税收英文版

China Tax/Business News Flash

· Liechtenstein Willing To Cooperate On Tax Matters

· Indonesian Tax Cuts Designed To Draw More Business

· Hungarian Liberals To Block PM′s Tax Cut Plan

· Russia′s Oil Tax Cuts Will Not Meet Industry Expectations, Minister Admits

Overview Of China's Tax System

· Group Tax Review

· Overview of PRC Taxation System

Tax Collection & Administration System

· Introduce the method of levying on the representative office

· Does your general establishment deal in self-conducted trade？

Value-added tax （"VAT"） development regarding sales discount and price protection

VALUE-ADDED TAX

Can foreign invested enterprise ask for a VAT refund for their purchased facilities which is made in china？

What is input tax？What input taxes are creditable？

When are input taxes capable of claiming for credits？

Under what circumstances are input taxes not creditable？

Who are small-scale taxpayers？

What normal VAT taxpayers are allowed to compute and pay VAT at 6% levying rate？

How VAT is assessed and paid for inported goods？

How to compute Consumption Tax payable？

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

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

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

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

How Consumption Tax is assessed for imported taxable consumer goods？

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

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

Consult about business tax on the transfer of equity

How do we pay business tax in leasing property？

The general introduction of the business tax

How do we beneficially employ the right to use land？

How to determine the turnover？

Who are the withholding agents for Business Tax？

How to compute the Business Tax payable？

Which kind of subsidy can be exempt from tax

Do I pay tax on my income sourced from Japan？

How does the general director pay personal income tax？

New individual income tax rule for stock option plan

PRC individual income tax self reporting requirements

Can un-deducted foreign tax which is over the domestic deduction quotation be excluded from tax base for local EIT？

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

What are the rules for drawing the bad debts provisions？

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

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

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

What kind of donation expenses can be deducted for the enterprises with foreign investment and foreign enter prises？

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

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

What is the definition of fixed assets for the enter prises with foreign investment and foreign enterprises？

How to value the fixed assets owned by the enter prises with foreign investment and foreign enterprises？

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

How to levy Stamp Tax on share transfer？

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

How is the tax payment place regulated for Resource Tax？

How to compute tax payable for Resource Tax？

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

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

Stricter land value appreciation tax rules for property developers

What are the rates of Land Appreciation Tax？

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

How to compute the amount of Vehicle Acquisition Tax payable？

How to calculate the amount of VVULPT payable？

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

How to report and pay Vessel Tonnage Tax？

What are the tax rates and computation methods？

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

What is the tax base of Deed Tax？

Can payment of foreign goods on which custom clearance isn't necessary be deducted before tax？

What are the special rules for determining the rel evant prices of imported and exported goods？

Inheritance Tax

Social Security Tax

· How to penalize those who commit crimes by illegally buying the special VAT invoices？

· How to penalize those who commit crimes by illegally selling the special VAT invoices？

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

· 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？

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

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

· What is tax violence？ How to penalize it？

· What is anti-dumping duty Duties？

· What are the vehicles and vessels that may be exempt from VVULPT？

· How are the time period and the place for the papment of Land Appreciation Tax？

· How to apply for tax administrative review？

· What are the rules concerning the jurisdiction of tax administrative review？

· What are the rules concerning the scope of the tax administrative review？

· What is the tax administrative review？

· AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE′S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF ALBANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

· ARRANGEMENT BETWEEN THE MAINLAND OF CHINA AND THE HONG KONG SPECIAL ADMINISTRATIVE REGION FOR THEAVOIDANCE OF DOUBLE TAXATION ON INCOME

· The State Administration of Taxation？

· The organization of the local tax offices of the State Administration of Taxation？

· The Ministry of Finance and its Tax Poficy Depart ment？

· What about the division of the tax administration power in China？

· The Tariff and Classification Committee of the State Council？

关于我们 | 联系我们 | 友情链接 | 诚聘英才 | 投稿须知 | 法律声明 | 广告服务
北京纳税人网版权所有，未经授权禁止转载京ICP证060421