高顿财经研究院编著的《中国税法》共分5个章节，以中英文对照的形式，结合税收筹划案例，介绍中国税收体系、征收管理系统和企业所得税、个人所得税、增值税、消费税、关税、附加税及土地增值税等主要税种的基本知识。适合报考ACCA的考生备考使用。

Chapter 1 PRC Tax System and its Management
1 Legal and Administrative Framework of China Tax
1.1 Sources of tax law and regulations
1.2 Tax policy and administration
1.3 Tax laws
2 Tax registration
3 Withholding agents
3.1 Report and payment of tax on withholding basis
3.2 Withholding obligations
3.3 Withholding agents' default in compliance matters
4 The procedures relating to enquiries, disputes and appeals
4.1 Scope of investigation powers
4.2 Examination and verification of tax payable
4.3 Disputes and appeal with tax authorities
4.4 Tax refund
5 Penalties for non-compliance
5.1 Penalties for late payment of tax
5.2 Penalty in relation to special tax adjustments
5.3 Tax under-charge
5.4 Taxpayel~'S default in compliance matters
6 Tax evasion and tax avoidance
6.1 Definition of the term 'tax evasion'
6.2 Penalties for tax evasion
6.3 Tax Avoidance
Dictionary
Chapter 2 Enterprise Income Tax
1 The scope of enterprise income tax
1.1 Types of taxpayers
2 The profits chargeable to EIT
2.1 Taxable income
2.2 Non- taxable income
2.3 Permitted deductions
2.4 Deduction limits on certain expenses
2.5 Accelerated deprecation
2.6 Tax losses
2.7 Non-deductible item
3 The comprehensive computation of taxable income and tax liability
3.1 Tax year
3.2 Statutory tax rate
3.3 Withholding tax rate
4 Tax incentives
4.1 Reduced tax rate
4.2 Tax exemptions
4.3 Reduction in taxable income
4.4 Preferential Tax Credit
4.5 Foreign tax credit
5 Tax computation
6 Transactions with associated parties and special tax adjustment
6.1 Transfer Pricing
6.2 Associated enterprises
6.3 Arm's length principle
6.4 Methodologies of transfer pricing
6.5 Adjustment of tax on transactions between associated enterprises
6.6 Representative offices
6.7 Withholding agents
7 Enterprise Income Tax Returns and Payments
7.1 Quarterly provisional returns and payments
7.2 Annual returns and final settlement
Dictionary
Chapter 3 Individual Income Tax
1 The scope of individual income tax (IIT)
1.1 Residence and source of income
1.2 China tax resident
1.3 Non China tax resident
1.4 Tax year
1.5 Categories of Taxable income
1.6 Tax rate
1.7 Deductions corresponding to income
2 Income from employment
2.1 Calculation of tax on wages and salary
2.2 Calculation of tax on bonuses
2.3 Calculation of tax on stock options
3 Income from privately-owned business operations
3.1 Deduction limits on certain expenses
3.2 Non-deductible items
4 Income from the provision of contracting and other services
5 Individual service, Property, investment and other sources of income
6 The comprehensive computation of taxable income and tax liabilities
7 Tax incentive
8 Individual Tax Returns and Payment
8.1 Report and payment of tax on withholding basis
8.2 Self-reporting by individual taxpayers
8.3 Time limits for returns and tax payment
Dictionary
Chapter 4 Indirect Taxes-Value Added 'Fax, Consumption Tax and Customs Duty
1 Value added tax
1.1 The scope of value added tax (VAT)
1.2 The computation of VAT liabilities
1.3 The administration of VAT
2 Consumption tax
2.1 The scope of consumption tax (CT)
2.2 Tax calculation formula
2.3 Sales of goods subject to different tax rates
2.4 Tax treatment of import
2.5 Time limits for returns and payments
3 Customs duty
3.1 The scope of customs duty
3.2 The computation of customs duty
3.3 The administration of customs duty
4 Surtax
Dictionary
Chapter 5 Land Appreciation Tax
1 The scope of land appreciation tax (LAT)
2 The computation o