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International Taxation In China
1006-3056
2006 Issue 8
LETTERS FROM TAX AGENT
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page:74-75
Some Concerns about the Formula for Calculating the Current Cost in the Circular Guo Shui Fa [2001] No.142
Yi Chen;Chenyang Xiao
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page:79-80
An Analysis of the Change in the New Corporate Income Tax Declaration Form
Mei Xu;Haidong Zheng
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page:76-78
On Evolution of the Rural Tax System in Japan and Its Implications
Liming Fan;Qi Guo
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page:55-60
An Analysis of Argentina's Withholding Income Tax and Its Implications for China
Yingfeng Long
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page:52-54
Foreign Direct Investment and Corporate Taxation: A Summary of Experiences for the Countries in Asia
Dongsheng Jin;Li Chen
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page:46-51
Can a Server Constitute a Permanent Establishment of E-commerce Enterprises——An Introduction of Some Disputes about the Relevant Articles in the OECD Model Tax Convention
Xiao Yu
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page:44-46
An Analysis of New Development of the Criterion for Permanent Establishment in the Context of E-commerce
Sumei Huang
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page:40-43
On Tax Disputes Concerning the Regulations for the Importation of Auto Parts
Yue Peng
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page:34-39
A Different Perspective on the Taxpayer's Litigation——A Concurrent Comment on the Case of Shilin Jiang v. Finance Bureau of Changzhou Involving Unlawful Purchase of Car
Yangguang Xu
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page:30-33
On Tax Judicial Reform from the Perspective of Protection for Taxpayer's Rights
Guohua Luan
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page:26-29
On Tax Judicial Reform from the Perspective of Judicial Protection for Taxpayers' Rights: The Case of China
Guoqing Hua
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page:22-25
A Preliminary Study of the Issues Concerning Taxpayers
Hongmao Wang
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page:18-21
Some Thoughts on the Construction of a Resource-saving Tax System
Wei Wang;Hongbin Ren
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page:16-17
A Study of Income Tax Incentives for Independent Innovation in Enterprises
Research Team
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page:13-15
An Analysis of the Trend for Thin Capitalization for Listed Companies in China and the Related Influential Factors
Jing Wang;Yuting Wang;Yueping Sun
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page:9-12
Some Thoughts on Modern Mainstream Theories of Taxation
Junpei Wu
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page:5-8
READING GUIDANCE
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page:1
On Necessity to Standardize the Identification Criterion and Taxation Scope for Newly-incorporated Enterprises
Jianguo Xu
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page:71-73
An Analysis of the Application of Audio-video Material as Evidence in the Tax Inspection
Zhizhong Sun;Jianyong Bao
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page:70-71
Some Concerns about Two Tax-related Provisions in the Rules for the Implementation of the Law of the People's Republic of China on Foreign-capital Enterprises
Yunfei Lin
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page:69
Some Thoughts on the Supplementary Explanation to "Filing Tax Returns after Having Been Notified by the Tax Authority to Do So"
Zhe Wu
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page:68-69
Some Thoughts on an Administrative Review Case Arising from a Bill of Lading
Guang Chen
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page:66-67
How to Determine the Time at Which Income Tax Withholding Obligations Arise?——A Concurrent Review on the Right of Interpretation of Law for Tax Authorities
Longying Sun
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page:64-65
An Brief Introduction of the Property Tax System in Japan and Its Implications
Hong Gu
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page:60-63