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International Taxation In China
1006-3056
2009 Issue 5
On Fiscal Equalization between Urban and Rural Areas:with an Exploration into Enhancement of Farmers’ Capability
Shangxi Liu
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page:5-8
Some Thoughts on Export Rebate Policies under Current Economic Situations
Changhong Pei & Jingqiao Zhao
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page:9-14
Impacts of Export Rebate Policy on the Export-oriented Economy in China
Daogen Mao
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page:14-17
An Empirical Study on Impacts of the Adjustment of Export Rebate Policies on Export Trade in China
Zhiqiang Wang & Yangsheng Chen
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page:18-22
An Analysis on Effects of Raising Export Rebate Rate in Coping with Financial Crisis
Yulin Zhang & Wangdi Lv
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page:23-25
tu pian xin wen
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page:25,37,41
On Doing a Good Job in Associated Declaration by Correctly Understanding Related Requirements:An Interpretation of ’Associated Declaration’ in the Implementation Rules for Special Tax Adjustments(Interim)
Peihong Zhu;Rongfang Zhang & Linlin Yang
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page:26-30
Perfecting the Administration of Contemporaneous Documentation for Enhancing the Level of Anti-tax-avoidance:An Interpretation of ’Administration of Contemporaneous Documentation’ in the Implementation Rules for Special Tax Adjustments(Interim)
Guisong Yang & Gejun Rao
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page:30-33
Clarifying Transfer Pricing Methods by Adhering to the Arm’s Length Principle:An Interpretation of ’Transfer Pricing Methods’ in the Implementation Rules for Special Tax Adjustments(Interim)
Jie Chen
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page:34-37
An Interpretation on Provisions concerning Deduction of Expenditures of Permanent Establishments in OECD Model Tax Conventions
Lihua Wang
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page:38-41
Characteristics of Tax Policies Coping with Financial Crisis in the UK and Their Implications for China
Hao Wang
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page:42-44
The Development of Federal Internet Tax Freedom Acts in the USA and Their Enlightenments for China
Rui Lu & Yiyuan Xing
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page:44-48
zui xin fa gui (2009 nian 3 yue 1 ri 2009 nian 3 yue 31 ri )
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page:49
guo jia shui wu zong ju zheng shi fa bu te bie na shui diao zheng shi shi ban fa ( shi xing ) ( dai xu )
zhang zuo deng li ping
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page:50-51
From ’the Crime of Tax Evasion’ to ’the Crime of Avoiding Tax or Paying Tax Less Than the Amount That Should Have Been Paid’:An Interpretation of Article 3 in the 7th Amendment to the Criminal Law of the PRC
Yongping Guo
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page:52-54
An Analysis on Disparities in Legal Status of and Tax Policies concerning Branch Organizations and Subsidiary Companies
Xuesong Cheng
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page:55-58
jian shi jin tie shou ru ru he jiao na ge ren suo de shui
jin xiao yang bi li
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page:59-62
A Survey of the Planning Management of Export Rebate in Beijing City
Bin Chen & Jianjun Peng
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page:62-66
An Analysis on Accounting Treatment of Export Rebate of Manufacturers
Xiaochen Han
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page:66-69
Some Suggestions on Enhancing the Link-ups of Export Tax Collection and Refund
Qingmin Zhu & Jiwu Wang
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page:70-72
Matters Claiming Attention in Tax Payments of Non-Residents on Contracted Projects and Labor Service Rendering
Fazhang Wu
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page:72-75
Impacts of APAs on Tax Authorities and Taxpayers
Yan Ying
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page:76-78
shui shi hui zuo
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page:79
ma lai xi ya you lan you gan
chai yang
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page:80-81
dao du
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page:1