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一 税法概论(一)税法的概念(二)税收法律关系(三)我国工商税制改革及现行税法体系(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)一般纳税人和小规模纳税人的认定及管理(三)两档税率的确定(四)应纳税额的计算
I. Introduction to the Tax Law (I) The Concept of Tax Law (II) The Legal Relationship of Taxation (III) The Reform of the Industrial and Commercial Tax System in Our Country and the Current Tax Law System (IV) The Important Role of China’s Tax Law II. Provisional Regulations on VAT 1. The scope of tax collection and taxpayers (B) the general taxpayers and small-scale taxpayers that the identification and management (C) the establishment of two tranches of tax rates (D) the calculation of tax liability