International Taxation In China 2003 Issue 9 US: Senates Proposed a New International Taxation Program, etc.

US: Senates Proposed a New International Taxation Program, etc.

..............page:80-80

Should VAT of the Fee Paid to An Offshore Company be Withheld?

..............page:79-79

Should the Sent Samples be Taxed as Commodities Sold by the Enterprise Income?

..............page:79-79

Is Export Rebate still Workable when the VAT Invoice is Missing?

..............page:78-78

Tax Regime for Partnerships and Internatioal Tax Coordination Rules of It
yang bin

..............page:28-32

On the Impacts of CEPA on Shenzhen's Taxation and Countermeasures towards Them
zhang li zhong

..............page:25-27

New Probe on the Rule of Tax Evasion (Ⅱ)
liu jian wen ; ding yi

..............page:21-25

Personal Income Tax should Strengthen Its Redistribution Function
jiang jin fa

..............page:17-20

Modern Public Taxation with Its Public Nature: an Option for Chinese Taxation Governance Ideology in the New Era
jiang yue sheng

..............page:14-16

On the Informal Bindings of Tax Regime
yue shu min

..............page:10-13

Taxation Creates an Affluent and Civilized Society
tao yi tao

..............page:9-10

On the Economic Impacts of Tariff Barriers Removal under the CEPA
ren shou gen ; ma yi jun

..............page:7-8

Insisting on the Neutrality of Export Rebate: the Rate of Tax Rebate should not be Lowered down
tang gong liang

..............page:5-6

READING GUIDANCE

..............page:1-1

How to Treat the Bad Debt?

..............page:78-78

The Computation and Accounting Treatment of Tax Exemption, Credit and Rebate of the VAT of the Exports Made by Imported Materials
luo qun ; wang kang ning ; liang jin jun

..............page:74-77

An Analysis on the Current Adjustment of Sales Tax Policies
hu tian zhen ; zhen lin

..............page:73-74

Tax Issues Caused by the Awarding of an Apartment
liu yuan jun ; li jing ; wang yu wu

..............page:71-72

A Big Loss Before Completing Tax-related Procedures when Going out for Business?
lan yan zhuo ; gao shao jie

..............page:69-71

Some Thoughts of Tax-related Issues of Private Schools
wang jun wu ; cai mao fan

..............page:65-68

Considerations of and Suggestions on the Improper Responsibility in the Article 43 of the New Tax Collection and Administration Act
zhang du xing ; liu shi chao ; wang xue bin

..............page:63-65

Problems Mirrored by the Tax Burden Ratio of Business Retailing Industry and Countermeasures towards Them
liu wei ; zhu gui xia ; tao hong

..............page:59-62

Problems in the Tax Administration of the Vehicles in Operation in the Medium-and-Small -sized Cities and Countermeasures towards Them
peng zhi hua ; deng yang cong

..............page:57-58

Implications of Internal Auditing Ideology towards the Enhancement of Tax Administration
meng xian hua ; zhang ming chao ; zhang feng

..............page:54-56

How to Determine the Cost of the Property without Fair Market Value?---A Case of a Park Entertainment Company
chen

..............page:51-53

A Survey on the Death Taxes and Gift Taxes in the OECD Member Countries
liu zuo

..............page:49-50

American Income Accounting Policy and Its Implications
yuan zhi ming

..............page:45-48

An International Comparison of the Residents' Income Gap and Corresponding Tax Regulation Policies
xia jie chang ; wu yong hong

..............page:41-44

An International Comparison of the Elements of Property Tax System
qi liang liang

..............page:36-40

Problems in China's Tax System for Transfer Pricing and suggestions for Improvement
zhao jin lin ; zhang xue bin

..............page:33-35