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一、税法概论(一)税法的概念(二)税收法律关系(三)我国新税制改革和现行税法体系(四)我国税法的重要作用二、增值税暂行条例(一)征税范围及纳税义务人(二)两档税率的确定(三)应纳税额的计算1.销售额2.销项税额3.进项税额
I. Introduction to the Law of Taxation (I) Concepts of Tax Law (II) Legal Relationship of Taxation (III) Reform of China’s New Tax System and Current Tax Law System (IV) Importance of China’s Tax Law II. Interim Regulations on Value Added Tax (I) Scope of Tax Collection and Tax Liability Person (two) two tranches of tax rate determination (c) the calculation of tax payable 1. Sales 2. Output tax 3. Input tax