Table of contents of this book
order
Chapter I Overview of Taxation
Tips for examination sites in this chapter
Section 1 Basic concepts of taxation
Concept and basic characteristics of test center 1 tax
Section 2 Taxation under the Condition of Modern Market Economy
Test center 2 The role of taxation under the conditions of modern market economy
Tax principle under modern market economy
Section III Evolution of China's Tax System
Significance and development of tax system in test center 4
Test Site 5 Evolution of China's Tax System
Chapter II Tax Burden
Tips for examination sites in this chapter
Section 1 General Problems of Tax Burden
1 the concept of tax burden of test sites and the factors affecting tax burden
Tax burden classification of test sites II
The destination and transfer of tax burden in test center 3
Section II Macro Tax Burden Level in China
Test site 4 China's macro tax burden level and its main influencing factors
International Comparison of Macro Tax Burden in China
Test site 6 Future trend of macro tax burden in China
Section III Analysis of Tax Burden in China
Current situation of tax burden level in test center area 7
Test Site 8 Factors Affecting Regional Tax Burden Level
The fourth section analyzes the tax burden of industries and enterprises in China.
The main reasons for the difference of tax burden in different industries in test center 9
Test center 10 peer tax burden
Tax burden analysis of test center enterprises 1 1
Chapter III Tax System and Tax System Structure
Tips for examination sites in this chapter
Section 1 elements of tax system
Test center 1 tax system elements
Section 2 Classification of Taxes
Tax Classification in Test Center 2
Test site 3: the basic framework of global tax classification
Section 3 Tax System Structure
Concept of tax structure of examination center 4
5. The structure and characteristics of different types of tax systems in test sites
The general characteristics of the evolution of tax structure, the development and characteristics of the tax structure in the contemporary world.
Test site 7 China's current tax structure
Chapter IV Tax Law
Tips for examination sites in this chapter
Section 1 Overview of Tax Law
Tax Law Definition of Testing Center 1
The status of tax law and its relationship with other laws
Section 2 Legal Relations of Taxation
Composition of tax legal relationship of test sites 3
Test site 4 The emergence, change and elimination of tax legal relationship
5. Tax legal relationship protection test center
Section 3 Tax Legal System
Overview of Tax Law System of Test Site 6
Section 4 Application and Interpretation of the Tax Law
Test site 7 tax law application
Interpretation of Test Site 8 Tax Law
Section 5 Effectiveness of Tax Law
Time Effect of Test Site 9 Tax Law
Spatial effect of 10 test center tax law
The influence of tax law on test takers 1 1.
Chapter V Tax Rights
Tips for examination sites in this chapter
Section 1 Overview of Tax Rights
Tax right division of testing center 1
Section 2 Tax legislative power
Test site 2 The meaning of tax legislative power
Test site 3 The current situation of the division of tax legislative power in China
Section 3 Tax Enforcement Power
Test Site 4 Subject of Tax Law Enforcement Power
5. Tax Collection Power Testing Center
6 Tax Inspection Power Testing Center
7 Tax Inspection Power Testing Center
Test site 8: the power of tax administrative reconsideration decision
Kao Dian 9 Tax Administrative Punishment Right
Section 4 Tax Judicial Power
Overview of tax judicial power of test center 10
Test center 1 1 tax jurisdiction
Kao Dian 12 Tax Jurisdiction
Test center 13 tax judicial power exercise procedure
Section 5 Interpretation of Tax Law
Overview of the right to interpret the tax law of the test center 14
Chapter VI Business Tax
Tips for examination sites in this chapter
Section 1 Overview of Business Tax
The concept and development of 1 test center business tax
Test site 2 General provisions of business tax systems in various countries
The role of business tax in test center 3
Section 2 Scope of Application of Business Tax
Test site 4 business tax payer
Test Center 5 Withholding Agent
Section 3 Tax Items and Tax Rates of Business Tax
Kao Dian 6 Shui Mu
Test site 7 tax rate
Section 4 Tax Basis of Business Tax
General Provisions on Tax Basis of Testing Center 8
Specific Provisions on Tax Basis of Testing Center 9
Section 5 Business Tax Preferences
Test center 10 threshold
Tax incentives for test sites 1 1
Section 6 Calculation of Business Tax
Calculation of business tax payable for test sites 12
Section VII Declaration and Payment of Business Tax
Test location 13 time when tax obligation occurs.
Test center 14 tax payment period
Test center 15 business tax declaration and tax payment place
Section 8 Special Business Handling of Business Tax
The test center 16 runs taxable activities of different tax items at the same time.
Mixed sales behavior of test center 17
Test Center 18 concurrently provides taxable services and goods or non-taxable services.
Division of business tax and value-added tax at test sites 19
Chapter VII Enterprise Income Tax System
Tips for examination sites in this chapter
Section 1 Overview of Enterprise Income Tax
Overview of enterprise income tax in test sites 1
Section 2 Taxpayers and Enterprise Income Tax Taxpayers
Test site 2 enterprise income tax payer
3. Testing Center for Taxpayers of Enterprise Income Tax
Section 3 Enterprise Income Tax Rate
Test site 4 enterprise income tax rate
Section 4 Tax Basis of Enterprise Income Tax
Total income of test center 5
6 tax-free income and tax-free income testing center
7. The principle and scope of deduction for test sites
Items that cannot be deducted from the test center 8
Test site 9 loss compensation
Section 5 Tax Treatment of Assets
Tax treatment of fixed assets in KaoDian 10
Tax treatment of biological assets at test sites 1 1
Test center 12 tax treatment of intangible assets
Tax treatment of long-term prepaid expenses of testing center 13
Tax treatment of test center inventory 14
Tax treatment of Kao Dian 15 investment assets
Handling of tax laws and accounting differences in test sites 16
Section 6 Tax Preferences for Enterprise Income Tax
17 test center discount
Test center 18 high-tech enterprise discount
Test center 19 discount for small and low-profit enterprises
20 plus discount for test sites
Test center 2 1 venture capital enterprise discount
Test Center 22 Accelerated Depreciation Discount
Test center 23 deducts income concessions and tax credit concessions.
24 discounts for test sites in ethnic autonomous areas and non-resident enterprises
Test site 25 quotes from other related industries
Test center 26 Other preferential policies
Section 7 Calculation of Enterprise Income Tax
Calculation of tax payable of resident enterprises in testing center 27
Calculation of tax deduction for overseas income of examination center 28
Calculation of approved tax payable of resident enterprises in experimental area
Calculation of tax payable of non-resident enterprises in test sites 30
Treatment of withholding tax on enterprise income tax of real estate development in test sites 3 1
Section 8 Sources of withholding enterprise income tax
Test site 32 withholding agents and withholding methods for source withholding of enterprise income tax
Test site 33 tax source management and enterprise income tax source withholding and collection management
34 pilot non-resident enterprise income tax collection methods approved
Section 9 Special Tax Adjustment
The concept of special tax adjustment for test sites 35
Section 10 Administration of Enterprise Income Tax Collection
Test site 36 enterprise income tax payment place, tax payment period and tax return form
Test site 37 Cross-regional enterprise summary tax collection and management of enterprise income tax
38 partnership enterprise income tax collection management test center
Test center 39 adjusts the scope of new enterprise income tax collection and management
Section 11 Special Business Handling of Enterprise Income Tax
Test center enterprise assets loss pre-tax deduction of income tax treatment 40 pages
Income tax treatment of enterprise restructuring in test center 4 1
Chapter VIII Individual Income Tax System
Tips for examination sites in this chapter
Section 1 Overview of Individual Income Tax
Basic principles of personal income tax for test sites 1
2. Personal income tax taxpayer test center
Section 2 Individual Income Tax Collection Items
Determination of income source of testing center 3
Test site 4 taxable income items
Section 3 Individual Income Tax Rate
Test site 5 taxable income tax rate
Section 4 Determination of Taxable Income of Individual Income Tax
6. Test site fee deduction standard
Scope and standard of additional deduction for test sites 7
8. Determination of various incomes of the testing center
Other provisions on taxable income of testing centers.
Section 5 Preferential Policies for Individual Income Tax
Preferential treatment of exemption from personal income tax for test sites 10.
Personal income tax relief for test sites 1 1
Test center 12 is temporarily exempt from personal income tax.
Test center 13 is for taxpayers who have no domicile in China but have lived in China for more than 1 year but less than 5 years.
Tax reduction and exemption
Test center 14 pays taxes to those who have no domicile in China but have lived in China for no more than 90 days in a tax year.
Tax reduction and exemption for the people
Section 6 Calculation, Declaration and Payment of Individual Income Tax
Calculation of Taxable Amount of Wage and Salary Income of Test Center 15
Calculation of taxable income of individual industrial and commercial households in test sites 16
Test center 17 calculation of taxable income of contracted operation and leasing operation of enterprises and institutions
Calculation of taxable income from labor remuneration in testing center 18
Calculation of taxable amount of remuneration income of test sites 19
Calculation of Taxable Amount of Royalty Income of Testing Center 20
Calculation of Taxable Amount of Interest, Dividend and Bonus Income of Testing Center 2 1
Calculation of taxable income from property lease of test center 22
Calculation of taxable income of property transfer in test sites 23
Calculation of taxable amount of unexpected income and other income of testing center 24
Test center 25 self-declaration and tax payment
Test center 26 withholding and paying taxes
Section 7 Special Business Handling of Individual Income Tax
Personal income tax calculation method for 27 people who have obtained annual one-time bonus in the test center.
Tax calculation method of wages and salaries obtained by employees in specific industries in test sites 28
Test center 29 subsidy income is used for official transportation and communication, unemployment insurance premium and various tax-free insurance premiums.
Test center 30 taxation of quantitative assets acquired by individuals in the process of enterprise restructuring
Test center 3 1 wages earned by Chinese personnel working in foreign-invested enterprises, foreign enterprises and foreign institutions in China,
Taxation of wage income
Test center 32 levies taxes on wages and salary income obtained by individuals who have no domicile in China.
Test center 33 on the issue of individual income tax exemption for individuals who have obtained severance pay income
34. The tax calculation method for individuals to obtain economic compensation due to the termination of labor contracts.
Measures for the collection of personal income tax on the income from the purchase and disposal of creditor's rights by 35 test sites
Test site 36 is to supplement the retirement of old-age insurance and provide personal income tax collection methods.
Personal income tax calculation method of 37-person stock option pilot
Test site 38 personal income tax calculation method obtained by senior management of enterprises exercising stock subscription rights
Test Site 39 Taxpayers' Methods of Recovering Transferred Equity and Collecting Individual Income Tax
Personal income tax is levied on 40 people who have obtained auction income from test sites.
Measures for the Treatment of Individual Income Tax for Other Special Business of Testing Center 4 1
Chapter IX Property Behavior Tax System
Tips for examination sites in this chapter
Section 1 Resource Tax
Basic principles of resource tax for test sites 1
Kao Dian 2 taxpayer
Test center 3 tax items and unit tax
4. Calculation of tax basis and tax payable
Test site 5 tax incentives
Kao Dian 6 shou Cang management
Section 2 Land Value-Added Tax
Test site 7 Basic principles of land value-added tax
Kao Dian 8 taxpayer
Tax scope of test center 9
Determination of some specific conditions of 10 test center
Test center 1 1 tax rate
Taxable income and deduction of test center 12
Calculation of Tax Payable in Examination Center 13
Test center 14 tax incentives
Test center 15 collection management
Kaoxian 16 Land Value-added Tax Settlement of Real Estate Development Project
Section 3 Urban Land Use Tax
Test center 17 basic principles of urban land use tax
Test center 18 taxpayer
Tax scope of Kao Dian 19
Calculation of tax basis, tax rate and tax payable of testing center 20
Test center 2 1 tax incentives
Kao Dian 22 shoucang management
Section 4 Property Tax
Test center 23 basic principles of property tax
Test Site 24 Taxpayers and Taxpayers
Calculation of tax basis, tax rate and tax payable for test sites 25
26 tax discount for electricity test
Kao Dian 27 shoucang management
Section 5 Travel Tax
The basic principles of vehicle and vessel tax in test center 28
29. Taxpayers, tax scope, tax items and tax rate test sites of travel tax.
Calculation of tax basis and tax payable for vehicle and vessel tax at test sites 30
Test center 3 1 tax incentives
Kao Dian 32 shou Cang management
Section 6 Stamp Duty
The basic principles of stamp duty on test sites on page 33
Test site stamp duty taxpayer 34
Test site stamp duty tax rate 35
Calculation of tax basis and tax payable of stamp duty at test sites 36 pages
37-tax concession for electricity test
Kao Dian 38 shoucang management
Section 7 Tobacco Leaf Tax
Taxpayer, tax scope, tax basis and tax payable calculation of tobacco tax at test sites 39
40 detection center tobacco tax collection and management
Section 8 Surcharge of Urban Maintenance and Construction Tax and Education Fee
Overview of urban maintenance and construction tax for test sites 4 1
Test Site 42 Urban Maintenance and Construction Tax Taxpayer and Tax Rate
43 test center city maintenance and construction tax calculation basis and tax payable.
Tax incentives for maintenance and construction tax in pilot cities 44
45 test center city maintenance and construction tax collection and management
Test center 46 education surcharge
Chapter X Farmland Occupation Tax and Deed Tax
Tips for examination sites in this chapter
Section 1 Farmland Occupation Tax
Basic principles of farmland occupation tax at test sites 1
Test site 2 Taxpayer and scope of taxation
Calculation of tax payable in test center 3
Test site 4 tax incentives and collection management
Section II Deed Tax
Basic principles of deed tax on test site 5
Test site 6 Taxpayer, tax object and tax rate of deed tax
7. Tax Payable Calculation and Testing Center
Kao Dian 8 tax concessions
9 test center deed tax collection and management
Chapter II XI Tax Collection and Management System
Tips for examination sites in this chapter
Section 1 Overview of Tax Collection and Management System
Concept and scope of application of tax collection and management law for test sites 1
Test Site 2: Subject of Tax Administration Law
3. Establish a test center for the rights and obligations of tax collection and management.
Section 2 Tax Registration
4 tax registration subject and registration management system test center
Registration of examination center establishment
Test site 6 change registration
Examination Center 7 Cancellation of Registration
8. Registration of suspension or resumption of business of the test center.
Kao Dian 9 Go Out for Business Investigation Registration
Function and management of tax registration certificate examination center 10
Examination center registration assistant system 1 1
Test center 12 handling of abnormal households
Section 3 Management of Account Books and Vouchers
Test center 13 account book setting management
Use and custody of test center account books and vouchers 14
Section 4 Invoice Management
Test center invoice printing and purchasing system 15
Invoice issuance and storage system of examination center 16
Invoice Inspection System of Testing Center 17
Test center 18 tax control management
Section 5 Tax returns
Subject and content of tax return for test sites 19
Time limit for tax declaration and extension of tax payment at test center 20
Examination center tax declaration method 2 1
Section 6 Taxation
Test site 22 principles of tax collection
Test site 23 tax collection method
Kao Dian 24 tax collection system
Tax reduction and exemption system for test center 25
26 tax verification and tax adjustment system test center
Test center 27 taxpayers engaged in production and operation who have not registered for tax, temporary taxpayers engaged in production,
Operating taxpayer tax collection and management system
Test site 28 tax preservation measures
Test site 29 tax enforcement measures
Tax payment system of test center 30
Test center tax refund collection system 3 1
Test Site 32 Tax Warehouse System
Section 7 Tax Inspection and Tax Inspection
The forms and methods of tax inspection in test center 33
Duty of tax inspection of examination center 34
Test electricity 35 tax inspection
Section 8 Tax Administrator System
Overview of tax administrator system of test center 36
Job responsibilities and job requirements of the tax administrator of the test center 37
The management and supervision of tax administrators in Test Center 38
Section 9 Tax Assessment
Overview of tax assessment of test sites 39
Test site 40 tax assessment indicators and tax assessment objects
Test center 4 1 tax assessment method
The test center 42 evaluates the result processing.
Kao Dian 43 evaluation work management
General analysis index and its application method for tax assessment of test center 44
Section 10 Tax Service
Overview of Tax Service in Examination Center 45 pages
Test center 46 tax service content
Kaodian 47 taxation service hall
Test center 48 12366 tax service hotline and tax website
Examination Center 49 Evaluation and Supervision
Section 11 Legal Responsibility of Tax Collection and Management
Tax legal liability of taxpayers and withholding agents in test sites 50 pages
Legal liability of banks or other financial institutions in tax management of test sites 5 1
Test site 52 Legal responsibilities of tax authorities
Test site 53 Legal responsibility of tax agents
Chapter XII Tax Legal System
Tips for examination sites in this chapter
Section 1 Tax Administrative Punishment
1 Contents and principles of tax administrative punishment for test sites
2 tax administrative punishment settings and types of test sites
Subject, jurisdiction and application of tax administrative punishment
4. Tax administrative punishment summary procedure test center
5. Examination center for general procedures of tax administrative punishment
6. Tax administrative punishment execution test center
Section 2 Tax Administrative Reconsideration
The concept and characteristics of tax administrative reconsideration in Test Site 7
Test site 8 scope of accepting cases for tax administrative reconsideration
9 tax administrative reconsideration jurisdiction test center
Applicants, Respondents and Application Procedures for Tax Administrative Reconsideration of Test Sites 10
Acceptance of tax administrative reconsideration of test center 1 1
Evidence of tax administrative reconsideration in test center 12
Test center 13 tax administrative reconsideration review decision
Other provisions on administrative reconsideration of test sites 14
Section 3 Tax Administrative Litigation
Test center 15 Concepts and principles of tax administrative litigation
Test center 16 tax administrative litigation jurisdiction
Test center 17 scope of accepting tax administrative litigation
Test center 18 acceptance of tax administrative litigation
Test center 19 trial and judgment of tax administrative litigation cases
Section 4 Tax Administrative Licensing
Concept, basic characteristics and scope of tax administrative license in Test Center 20
Examination center tax administrative licensing implementation organs and procedures 2 1
22 supervision and inspection and legal responsibility testing center
Take this test before 20 13. Later, Anhui civil servants did not take the tax examination, but took the professional courses of local tax system, only the computer and accounting courses.
If in doubt, please consult the public education enterprises in China.