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International Taxation In China
1006-3056
2006 Issue 9
Evil Taxes Should be Eradicated
Qinbai Cao
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page:73-74
On the Definition of Sales Tax and Extra Charges Mentioned in the Tax Document [2006] No.31 Issued by the State Administration of Taxation
Haibo Xu
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page:68-70
A Conception of Establishing Supplementary Accounts to Adapt to the Changes in the New Corporate Income Tax Return Forms
Guangrong Tan
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page:65-67
Some Thoughts on Determination of Individual Income Tax Liability for Foreign Employees Arising from the Conceptual Overlap between Permanent Establishments and Permanent Representative Offices
Xiaohong Jin;Aijun Xia
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page:78-80
An Interpretation of the Tax-related Issues Concerning the Hongkong Residents Working Both in Hongkong and the Mainland
Huaibin Xu
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page:75-77
On Definition of the Issues Concerning the before-tax Deduction of Wages and Salaries Related to Labor Dispatch
Jie He;Guoqing Zhao
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page:63-64
Shall Individual Income Taxes be Paid on Dividends from Participating Policy?
Guodong Li
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page:61-62
Some Issues Concerning Establishment and Execution of Tax Administrative License
Houfen Liu
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page:58-60
On the Treatment for Tax Liability Arising after Cancellation of Tax Registration
Feng Xue;Yunlan Yu
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page:56-57
A Comparison of the Legislative Principles for Tax System for Merger and Acquisition and Restructuring Between the US and China
Jianguo Chen
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page:51-55
A Comparison of APAs among Japan, Korea and China and Their Implications
Bengui Li;Xinying liu
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page:47-51
On the Problems in Tax Administration for Non-residents in China and the Related Solutions
Jinqiang Xu
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page:43-46
On the Recent Developments in Information Exchange in International Taxation and Their Implications for China
Jun Wang
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page:39-42
An Analysis of the Issues Concerning Conflict of Characterization and Classification with Respect to the International Tax Laws and the Related Solutions
Yanzhong Chen
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page:34-39
Some Thoughts on Linking Implementation of Tax Laws with Tax Judicature——Under the Guidance of Enhancing the Rigidity of the Implementation of Tax Law
Xiaojuan Xi
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page:30-33
An Analysis of the Tax Preferential Policies for Social Welfare Enterprises
Qiao Wang;Lixin Rao
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page:26-29
An Analysis of the Advantages and Disadvantages for Joint Collection of Corporate Tax by State and Local Taxation Bureaus
Zhenping Li
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page:22-25
On Bewaring the "Tax Preference Trap" in the High-tech Industrial Development
Li Han
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page:18-21
A Study of the Relationship between the Growth in Local Tax Revenue and the Economic Growth in Guangdong Province
Dan Li;Jianxin Cao;Mei Yang
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page:13-17
On the Practical Use of the Optimal Tax Theory and the Tax Reform in China (Ⅰ)
Shougen Ren
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page:8-12
On Application of Dialectics in the Field of Taxation
Liping Deng
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page:5-7