International Taxation In China 2005 Issue 2 A Typological Analysis of Procedures for Tax Penalty and Its Implications

A Typological Analysis of Procedures for Tax Penalty and Its Implications
shi zheng wen

..............page:30-33

An Introduction of the Tax Preference in Financial Leasing in West Countries and Its Implications to China
li yin zhu

..............page:50-52

On Promoting Economic Development by Using Industrial and Tax Policy in Korean and Its Implications
zhong guo shui shou ke yan dai biao tuan

..............page:45-49

On the Amendment, Interpretation and Application of the Article 5 in the Negotiation Text for Tax Treaty of China
zhu yan sheng

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

Some Thoughts on the Practice of Participating in Economic Cooperation in ASEAN Region by Yunnan
li hong wen ; li jie ; pei xiao mei

..............page:37-40

On the Practice of Setting up Information System for Service Management of Individual Income Tax in Beijing
wang ji ping

..............page:34-36

A Study on Construction of Seamless Organizations Relating to Tax Administration
long chao zuo ; guo zhi wei

..............page:26-29

A Study on the Taxpayers' Rights and the Relative Protection System
chen bao xi ; lin gao xing

..............page:23-25

On the Changes of Informal Institutions for the Governance on Taxpaying Credit in China
wang gang

..............page:20-22

An Analysis of Individual Income Tax Exemption in China
pan ming xing

..............page:16-19

Top 100 Taxpayers Viewing from the Perspective of Institutional Arrangements Optimization - An Analytical Report for the Year of 2003 and Its Policy Implications
zhang chang fei

..............page:11-15

On Legislative Power of Taxation: Existing Type, Deductive Logic and Reality
wang xiao bin ; lai qin xue

..............page:7-10

Opportunities, Challenges and Policy Option: On the Unification of Corporate Income Tax for Domestic and Foreign-funded Enterprises
ni hong ri

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

READING GUIDANCE

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

On "Three Years" vs. "Five Years": The Periods Should be Strictly Differentiated in Pursuing the Tax Payment
tian yong

..............page:79-80

Properly Implementing Tax Policies and Reinforcing Tax Inspection over Non-residents
xiao xian feng

..............page:77-79

A Probe into New Approaches for Tax Payment Guarantee by Using Banker's Letter of Guarantee
chen ting

..............page:76-76

On the Accounting Treatment and Tax Treatment Concerning Fixed Assets Impairment Provision
zhang bing ; xiong zhen

..............page:74-76

A Probe into the Treatment of Differences Between Accounting and Tax Law Regarding Events Related to the Balance Sheet
zhong ji yong

..............page:71-73

A Comparison of Accounting and Tax Law Regarding Financial Leasing and the Related Tax Adjustments
lin zuo ; wang wei

..............page:68-71

On the Problems for Tax Administration of Cross-region Project Contracting and the Corresponding Measures
jiang yi qin ; chen shuang zhuan

..............page:66-67

Some Suggestions on the Improvement of "2-year Free and 3-year Half" Tax Incentives
li bu jie ; zhang xin gang

..............page:64-66

A Probe into the Implementation of Tax Administrator System in the Developed Areas
li xian zhu

..............page:61-63

An Evaluation on "Blue Return" System for Income Tax on Profitable Businesses in Taiwan Province and Its Implications
liu zhi cai

..............page:57-60

On the Reasons for USA and UK to Choose Different Identification Rules for Resident Legal Persons: A Study of Its Historical Source and Reality Based on the Leviathan Model
zhou bo

..............page:53-57