1006-3056
2010 Issue 4
..............page:5-7,1
On the Over-adjustment of Export Rebate since 1994 and Its Causes
Yuanyuan Han&Debu Gao
Yuanyuan Han&Debu Gao
..............page:8-12
..............page:13-17
A Study on Income Tax Issues concerning Domestic Equity Transfer by Non-resident Enterprises
A Research Group from the State Tax Bureau in Wenzhou City;Zhejiang Province
A Research Group from the State Tax Bureau in Wenzhou City;Zhejiang Province
..............page:17-21
International Reference of Transnational Income Tax Source Monitoring towards Non-resident Enterprises and Some Suggested Measures
Haiyan Li&Xing Wei
Haiyan Li&Xing Wei
..............page:22-26
An Exploration on Enterprise Income Tax Administration of Dividend,Interest and Property Gains of Non-resident Enterprises
A Research Group from the State Tax Bureau in Jinan City;Shandong Province
A Research Group from the State Tax Bureau in Jinan City;Shandong Province
..............page:27-30
..............page:31-35
..............page:36-40
..............page:40-44
..............page:35,60,72
A Comparative Analysis on Tax Policies of Dividend and Other Incomes of Non-resident Enterprises in China,Japan and South Korea
A Research Group from the State Tax Bureau in Dalian City;Liaoning Province
A Research Group from the State Tax Bureau in Dalian City;Liaoning Province
..............page:45-48
..............page:53-56
..............page:57-60
..............page:61
The State Administration of Taxation Issued a Notice of Administrative Rules on Tax Treaty Treatment of Non-residents (Interim)
Ying Zhang Liping Deng
Ying Zhang Liping Deng
..............page:62-64
A Survey and Some Thoughts on Current Situations of and Demands for Tax Service concerning‘Going Overseas’Enterprises
A Research Group of Tax Service for‘Going Overseas’Enterprises in Shenzhen City
A Research Group of Tax Service for‘Going Overseas’Enterprises in Shenzhen City
..............page:65-69
Development Trends of Personal Income Tax in OECD Countries from 2000 to 2008 and Their Inspirations for China
Xuejiang Gao&Li Liu
Xuejiang Gao&Li Liu
..............page:48-52
Issues in the Implementation of Enterprise Income Tax Law and Their Countermeasures
Jinrong Li;Jianqin Gu;Jingliang Wang&Xiancan Liu
Jinrong Li;Jianqin Gu;Jingliang Wang&Xiancan Liu
..............page:70-72
A Tentative Analysis on the Application of a United Assessment Model for VAT and Enterprise Income Tax
Rongming Liu;Yaoliang Zhao&Yougang Guo
Rongming Liu;Yaoliang Zhao&Yougang Guo
..............page:73-76
..............page:77-78
..............page:79
..............page:80-81
..............page:61