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International Taxation In China
1006-3056
2015 Issue 5
EDITOR’ S NOTES
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page:1
INTERNATIONAL TAX NOTES
jia lan xia ;
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page:2
xiao fei shui zheng shou huan jie ji shou ru gui shu de guo ji bi jiao yan jiu yu jie jian
guo jia shui wu zong ju shui shou ke xue yan jiu suo ke ti zu ; jin dong sheng ; gong hui wen ; li ping ;
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page:6-10
product description
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page:11
Common Features in Excise Duty in European Union Countries and Their Inspirations for China
Lin Han;Yongxue Zhou;
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page:12-17
The Characteristic and Common Feature of Excise Duty in Some OECD Countries and Their Implications for China
Gao Yang;Li Ping;
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page:18-24
A Comparison Study on Excise Duty System in Developing Countries and Its Enlightenment
Huiwen Gong;
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page:25-30
da qi ye na shui ren zun cong feng xian guan li ( shang ) he lan de heng xiang jian du fang fa
Matthijs Alink;
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page:30-35
State Administration of Taxation Released an Announcement on Issues concerning the Enterprise Income Tax on Income Deriving from Indirect Transfer of Properties by Nonresident Enterprises(Part Ⅱ )
Ying Zhang;Liping Deng;
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page:36-39
luo shi beps xing dong ji hua jia qiang dui wai zhi fu fei yong zhuan rang ding jia guan li
wang zuo ;
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page:40-41
Is It Possible to Impose Real Estate Tax on the State-owned Land?
Yang He;Yanyun Man;Wei Liu;
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page:42-46
Improving the Fringe Benefits Tax System in China by Referring to International Experience
Yanfeng Bai;Weixia Zhang;Yi Chang;
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page:46-50
zou chu qu shui shou fu wu zuo tan hui zai bei jing zhao kai
han lin ;
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page:50
Risk-oriented Modern Tax Audit: The Experience and Enlightenment of Tax Administration on the Large Enterprises in the United States
Zhiling Xia;
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page:51-55
nan fei qi ye suo de shui jie shao zhong guo zou chu qu qi ye tou zi nan fei shui wu ying xiang yu feng xian guan zhu
rendani neluvha lani; qiu hui ; cai wei nian ;
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page:56-61
Exploring the New Approach of Cross-border Tax Management and Enhancing the Effectiveness of Law Enforcement
Yaping Jin;
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page:62-67
Some Reflections on Improving the Individual Income Tax Policy and Its Collection and Administration Mechanism on Resident’s Foreign Income
Qiaoling Wu;Ruolian Liang;
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page:68-71
huan ying tou gao
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page:71
A Study on International References for Real Estate Tax Reform in China
A Research Group from the International Taxation Research Institute in Zhejiang Province;
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page:72-75
wan shan shou yi suo you ren zheng ce gui ding yu guan li ban fa de she xiang
zuo feng ;
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page:76-78
dui ying guo kai zheng gu ge shui de shu ping yu si kao
zhang zuo ;
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page:79-80
guan yu ping xuan 2015 nian du deng zi ji guo ji shui shou lun wen jiang de tong zhi
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page:81