Tax law test plan
I. Introduction to the tax law
(1) The concept of tax law
1. Definition of the tax law
2. Tax legal relationship
(1) Composition of tax legal relationship
(2) The production, changes and destruction of taxation legal relationship
(3) Protection of taxation legal relationships
3. The constituent elements of the tax law
4. Classification of tax law
5. The role of tax law
(1) The tax law is a legal guarantee of the financial revenue of the state.
(2) The tax law is the legal means of national macro-control economy.
(3) The tax law has an important role in maintaining economic order.
(4) The tax law can effectively protect the legitimate rights and interests of the taxpayer.
(5) The tax law is to safeguard national rights and promote international economic communication. * Guaranteed
(2) The status of the tax law and the relationship with other laws
1. The status of the tax law
2. The relationship between tax law and other laws
(1) The relationship between the tax law and the "Constitution"
(2) The relationship between tax law and civil law
(3) The relationship between the tax law and the Criminal Law
(3) Legislation principle of taxation in my country
1. From the principle of actual departure
2. Fair principle
3. The principle of democratic decision-making
4. The principle of combining principles and flexibility
5. The principle of the stability, continuity and waste, change, and the combination of the law
(4) Formulation and implementation of my country's tax law
1. Development of tax law
(1) Tax legislature
(2) Tax legislation procedure
2. Implementation of the tax law
(5) my country's current tax law system
1. The content of the current tax law system in my country
2. The evolution of the tax system in my country
(1) Tax system reform before 1978
(2) Tax system reform in 1978-1982
(3) Taxation reforms from 1983 to 1991
(4) Tax system reforms from 1992 to 1994
(6) my country's tax management system
1. The concept of tax management system
2. Division of taxation legislation
(1) Types of taxation of legislation
(2) The status quo of my country's tax legislative power division
3. Division of tax law enforcement rights
4. Tax institutions setup and tax collection tube
(1) Tax institution settings
(2) Range of tax collection management
(3) Central government and local government tax income division
Second, VAT Law
(1) Scope of taxation and tax compulsors
Taxation range
(1) Sales or imported goods
(2) Processing, repair and repairing labor services
2. Tax compulsors
(1) Unit
(2) Personal
(3) Foreign investment enterprises and foreign companies
(4) Trees and contractors
(5) Triller
(2) Identification and management of general taxpayers and small-scale taxpayers
1. The identification and management of small-scale taxpayers
(1) The standard of identification of small-scale taxpayers
(2) Management of small-scale taxpayers
2. General taxpayers' identification and management
(1) Criterion of general taxpayers
(2) Measures for general taxpayers
(3) General taxpayers 'annual review and temporary general taxpayers turn to general taxpayers' identification
3. Recognition and management of the general taxpayers of new business enterprises
(1) Classification management of general taxpayers in new business companies
(2) Approval management of the general taxpayer qualification of new business enterprises
(3) General taxpayer management of the counseling period
(4) Transfer to normal general taxpayers' approval and management
(3) Determination of tax rate and levy rate
1. Basic tax rate
2. Low tax rate
3. Level rate
(4) Calculation of general taxpayers should pay taxes
1. Calculation of the sales tax
(1) Sales in general sales mode
(2) Sales under special sales methods
(3) Conversion of tax sales
2. Calculation of input tax
(1) The amount of input taxes deducted from the sales tax
(2) No input tax on the deduction from the sales tax
3. Calculation of taxable amount
(1) Calculating the time limit of the taxable amount
(2) Calculating the tax payment of the tax payment is due to the deduction of the tax payment
(3) Provisions for the income tax amount of the deduction period
(4) Tax handling of returned or discounts
(5) Tax handling of returned revenue to the supplier
(6) Calculation examples should be taxable
(5) Calculation of small-scale taxpayers should pay taxes
1. Calculation formula for taxable
2. Conversion of tax sales
3. Calculation of sales from tap water sales from the water company
4. Calculation of selling specific goods should be taxable
5. Calculation of tax deduction of tax control cash regulations
(6) Power products should be calculated and managed by value taxation
1. Sales of power products
2. Taxation method for electricity products
3. The taxation obligation of the sales of electric products will occur.
4. Send, power supply enterprises to check tax registration, tax return
5. Use, power supply enterprises to sell electric product bills
(7) Tax handling of several special business behavior
1. Sounds the goods or taxable services for different tax rates
2. Hybrid sales behavior
3. Also engage in non-tax labor services
(8) Imported goods taxation
1. Scope and taxpayer of imported goods tax
(1) The scope of imported goods tax
(2) Taxpayer of imported goods
2. Applicable tax rate for imported goods
3. Calculation of imported goods should be taxable
4. Tax management of imported goods
(9) Export goods retire (exemption) tax
1. Export goods retire (exemption) tax basic policy
(1) Export duty-free and tax rebate
(2) Export duty-free tax rebate
(3) If the export is not tax-free, it does not return.
2. Scope of application of export goods retire (exemption)
3. Tax refund rate of export goods
4. Calculation of export goods tax rebate
(1) Calculation method of "free, arguing, refund" tax
(2) Calculation method of "post-retardation"
5. Export goods retire (exemption) tax management
(10) Taxation obligation time and tax period
1. Tax obligation happens time
2. Tax deadline
(11) Tax place and tax return
Tax site
2. VAT General Taxpayer Tax Declaration Measures
3. VAT small scale taxpayer tax declaration method
(12) Use and management of special invoices for VAT
1. Special invoice purchase range
2. Dedicated invoice is available
3. Dedicated invoice issued requirements
4. Special invoice issued time limit
5. Dedicated invoices and tickets
6. Requirements for electronic computers to issue special invoices
7. Specification for dedicated invoices and must not deduct input tax
8. Processing of returns or sales discount after the special invoice
9. Strengthen the management of VAT special invoices
(1) About theft, lost value-added tax dedicated invoice
(2) Treatment on the dedicated invoice of the voyage value
(3) Taxpayer's goodwill get the voyared value-added tax dedicated invoice
(4) Management of special invoices for anti-counterfeiting tax control systems
(5) On behalf of the VAT special invoice management
Third, the consumption tax method
(1) Tax compulsors
(2) Tax, tax rate
Tax
(1) Smoke
(2) Wine and alcohol (3) Cosmetics
(4) Skin care products
(5) Valuated jewelry and jewelry
(6) firecrackers, fireworks
(7) gasoline
(8) Diesel
(9) Car tires
(10) Motorcycle
(11) Car
2. Tax rate
(3) Calculation of taxable amount
1. Calculation method from price quantities
(1) Determination of sales
(2) Conversion of value-added tax sales
2. Subload quantitative calculation method
(1) Determination of sales quantity
(2) Conversion criteria for measurement units
3. Methods of mixing from quantity and quantitative quota
4. Special regulations for taxation basis
5. External purchase tax consumer goods have been taxable
6. Provisions for tax reductions
7. Treatment of related transactions between alcohol related companies
(4) Calculation of taxable tax payable by self-produced self-employment tax consumer goods
1. The meaning of continuous production taxable consumer goods
2. For other regulations
3. Composition of tax prices and taxes
(5) Calculation of taxable tax payable by commissioning processing tax consumption
1. Determine the application of processing taxable consumer goods
2. Regulations on the collection of taxes
3. Compose the calculation of taxes price
(1) Material cost
(2) Processing fee
4. The taxable consumer goods that commissioned and recoverable have been deducted.
(6) Since the tax handling of different tax rate taxable consumer goods
(7) Calculation of taxable amount of imported taxable consumer goods
1. Basic provisions of imported taxable consumer goods
2. Calculation of taxable tax payable by imported taxable consumer goods
(8) Export taxable consumer goods retire (exemption) tax
1. Regulations on the export tax rebate rate
2. Export taxable consumer goods retire (exemption) tax policy
(1) Export duty-free and tax rebate
(2) Export duty-free but non-tax rebate
(3) If the export is not tax-free, it does not return.
3. Calculation of the tax rebate of export tax consumer goods
4. Calculation of the tax rebate of export taxable consumer goods
(9) Taxation obligation time and tax period
1. Taxation obligation of consumption taxation
2. Consumption tax tax period
(10) Tax place and tax return
1. Tax point of consumption tax 点
2. Consumption Tax Tax Report
Fourth, business tax law
(1) Tax compulsors and detail
Tax obligator
(1) General provisions of taxable obligors
(2) Special provisions of tax obligors
2. Randate the obligator
(2) Tax, tax rate
Tax
(1) Transportation industry
(2) Construction industry
(3) Financial insurance industry
(4) Post and telecommunications industry
(5) Cultural sports industry
(6) Entertainment industry
(7) Service industry
(8) Transfer intangible assets
(9) Sales real estate
2. Tax rate
(3) the taxation basis
1. General provisions for taxation basis
2. Specific provisions for taxation basis
(4) Calculation of taxable amount
(5) Tax handling of several business behavior
1. Also engaged in taxable behavior of different taxes
2. Hybrid sales behavior
3. Partial tax labor and goods or non-taxed labor acts
4. Division of business tax and value-added tax
(6) Tax counsel
1. Promenade
2. Tax concessions
(7) Taxation obligation time and tax period
1. Tax obligation happens time
2. Tax deadline
(8) Tax place and tax return
Tax site
2. Tax application
V. City Maintenance Construction Tax Law
(1) Tax compulsors
(2) Tax rate
(3) the taxation basis
(4) Calculation of taxable amount
(5) Tax benefits
(6) Accounting management and tax declaration
Tax section
2. Tax site
3. Tax deadline
4. Tax application
Attachment: related regulations of education fees
Sixth, tariff law
(1) Taxation objects and tax compulsors
Tax target
2. Tax obligors
(2) Import and export tax
1. Overview of import and export taxation
2. Taxes of goods Categories
3. Rules are classified
4. Tax rate and use
(1) Import tariff rate
(2) Export tariff rate
(3) Special tariff
(4) Application of tax rate
(3) Original production site
All producing standards
2. Substantial processing standards
3. Others
(4) Tariff pay tax price
1. General imported goods payment price
(1) The tax price based on the transaction price is
(2) Imported cargo customs evaluation method
2. The tax price of special imported goods is
(1) Processing trade import material and its finished products
(2) Bonded area, export processing area goods
(3) Goods to overseas repairs
(4) Goods to overseas processing
(5) Temporarily enter the goods
(6) Lease method import goods
(7) Reserved import goods, etc.
(8) Reduced tax goods to replenishment
(9) Imported goods in other ways
3. Taxation price of export goods
(1) The tax price based on the transaction price is
(2) Export cargo customs appraisal method
4. Transportation and related costs in the tax price of import and export goods, calculation of insurance premiums
(1) Goods imported in general land transport, air transport, sea transportation
(2) goods imported in other ways
(3) Export goods
5. Taxation of tax price
(5) Calculation of taxable amount
1. Calculation of taxable tax payable
2. Calculation of quantities tax should be taxable
3. Calculation of composite tax payment
4. Calculation of slip tax payment
(6) Tariff reduction
1. Legal reduction tax
2. Specific reduction tax
(1) Science and education supplies
(2) Specialty for disabled people
(3) Poverty alleviation, charity donation materials
(4) Processing trading products
(5) Frontier trade import supplies
(6) Import and export goods in the bonded area
(7) Export processing area import and export goods
(8) Imported equipment
(9) Reduced tax policy for specific industries or uses
3. Temporary reduction tax
(7) Luggage and postal item import tax
(8) Tariff levy management
1. Tariff payment
2. Mandatory implementation of tariffs
3. Tariff retreat
4. Tariff replenishment and challenge
5. Tariff tax dispute
Seven, resource tax law
(1) Tax obligors (2) Tax, unit tax
Tax, tax
2. The tax amount applies to the computers.
(3) the number of taxation
1. Determine the basic measures of the quantity of resource tax curves
2. Determination of special circumstances taxation
(4) Calculation of taxable amount
(5) Tax counsel
1. Tax, exemption, tax exemption
2. Export taxable products do not return (exemption) resource tax regulations
(6) Accounting management and tax declaration
1. Tax obligation happens time
2. Tax deadline
3. Tax site 点
4. Tax application
Eight, land value-added tax law
(1) Tax compulsors
(2) Range of taxation
Taxation range
2. Definition of taxation
3. Judgment of several specific situations
(1) Transfer national land use rights in the sale method, buildings on the ground and attachments
(2) Transfer real estate in inheritance, gifts, and ways
(3) Real estate rental
(4) Mortgage of real estate
(5) Real estate exchange
(6) Invest in real estate, joint venture
(7) Cooperative building
(8) Enterprise mergers and transfers real estate
(9) Real estate build room behavior
(10) Reassessment of real estate
(3) Tax rate
(4) Determination of tax revenue and deduction project
1. Determination of tax revenue
(1) Currency income
(2) Real revenue
(3) Other income
2. Determine the deduction of the project
(1) Get the amount paid by the land use rights
(2) Real estate development costs
(3) Real estate development costs
(4) Tax related to transferred real estate
(5) Other deductions items
(6) Evaluation prices for old rooms and buildings
(5) Calculation of taxable amount
1. Determination of the appreciation
2. Method for calculating tax payment
(6) Tax counsel
1. Tax concessions for building a normal standard residential
2. Tax concessions for real estate recovered by the country
3. Tax benefits for personal transfer of real estate
(7) Accounting management and tax return
1. Strengthen the management of land value-added tax
2. Tax site
3. Tax application
Nine, urban land use tax law
(1) Tax compulsors
(2) Range of taxation
(3) Calculation of taxable amount
1. Speeding tax
2. Tax rate
3. Calculation of tax payment
(4) Tax Counter
(5) Accounting management and tax return
Tax time limit
2. Tax obligation occurs time
3. Tax place and collection agencies
4. Tax application
Ten, real estate tax law
(1) Tax obligors and taxable objects
Tax obligator
2. Tax target
(2) Range of taxation
(3) The taxation basis and tax rate
1. Speeding tax
(1) From the price of the price
(2) From rental criteria
2. Tax rate
(4) Calculation of taxable amount
(5) Tax benefits
(6) Accounting management and tax declaration
1. Tax obligation happens time
2. Tax deadline
3. Tax site 点
4. Tax application
XI, car boat use tax law
(1) Tax obligator (2) Taxation range
Vehicle
2. Ship
(3) Tax rate
1. Vehicle tax
2. Ship tax
(4) Calculation of taxable amount
1. Speeding tax
2. Method for calculating tax payment
(5) Tax benefits
1. Legal tax ship
2. Other car boats approved by the Ministry of Finance
(6) Accounting management and tax declaration
1. Tax obligation happens time
2. Tax deadline
3. Tax place and collection agencies
4. Tax application
Twelve, stamp
(1) Tax compulsors
(2) Tax, tax rate
Tax
2. Tax rate
(1) proportional tax rate
(2) Quota tax rate
(3) Calculation of taxable amount
1. General provisions for taxation basis
2. Special regulations for taxation basis
3. Method for calculating taxable
(4) Tax Counter
(5) Tax method and tax return
Tax method
2. Tax section
3. Tax site 点
4. Tax application
(6) Accounting management and violation penalties
Less management
2. Violation penalty
Thirteen, deed tax law
(1) Taxation object
1. The state-owned land use rights are made
2. Transfer of land use rights
3. Housing sale
(2) Tax obligors and tax rates
Tax obligator
2. Tax rate
(3) Calculation of taxable amount
1. Speeding tax
2. Special provisions for deed tax concessions
(4) Tax concessions
(5) Did tax collection management
1. Tax obligation happens time
2. Tax deadline
3. Tax site 点
4. Accounting management
Fourteen, corporate income tax law
(1) Tax obligors and taxable objects
Tax obligator
2. Tax target
(1) Determination of tax objects
(2) Specific content of taxable objects
(2) Tax rate
(3) Calculation of taxable income
1. Total income
(1) Basic regulations determined by income
(2) Special regulations determined by income
(3) Confirmation of real estate development enterprises to develop product sales revenue
2. Debugging items
(1) The principle that deducts the project should follow
(2) Basic scope of the deduction item is given
(3) Some deductions of the specific range and standards
3. Items that must be deducted
4. Loss compensation
5. Determination of the tax payment amount of related enterprises
(4) Tax handling of assets
1. The pricing and depreciation of fixed assets
2. Table and amortization of intangible assets
3. Delay assets amortization
4. Cost pricing method and management
(5) Tax handling of equity investment and merger
1. Tax handling of equity investment
(1) Tax handling of equity investment
(2) Tax handling of equity investment transfer and loss
(3) Taxation of some non-monetary assets investment
(4) Tax handling of overall asset transfer
(5) Tax handling of enterprise overall asset replacement
2. Tax handling of corporate merging services
3. The tax handling of the business is divided into business.
4. Enterprise debt restructuring business income tax treatment
(6) Calculation of taxable amount
1. Calculation of accounting tax payable
2. Calculation of approved tax payment amount
(1) Application scope of approved income tax on enterprises
(2) Approval of the way
(7) Tax concessions (8) Tax deductions
1. Debut from the taxable amount of foreign income
2. The taxable amount of the income of domestic investment has been deducted
(9) Accounting management and tax return
Less collection method
2. Tax place
3. Summary (merge) payment of corporate income tax
4. Filling method of tax return
Fifteen, foreign investment enterprises and foreign corporate income tax law
(1) Tax obligors and taxable objects
Tax obligator
2. Tax target
(2) Tax rate
(3) Calculation of taxable income
1. Concept of taxable income
2. Calculation formula for tax payment
3. Leading projects
4. Do not list the cost, expense and loss of items
5. Specific provisions for the calculation of taxable taxes for several specialized industries or projects
(4) Tax handling of assets
1. The pricing and depreciation of fixed assets
(1) Fixed asset pricing
(2) Fixed assets depreciation
2. Table and amortization of intangible assets
3. Delay assets amortization
4. Inventory pricing
5. Tax handling of assets revaluation value
(5) Tax benefits
1. Reduced tax discount
2. Re-investment tax rebate
3. Loss compensation
4. Buy domestic equipment investment to avoid corporate income tax
(6) The deduction of the taxable payment of the overseas income
(7) Related corporate business
1. The identification of related companies
2. Adjustment to the tax payment income of related companies
3. Tax management of related companies
(8) Calculation of taxable amount
Calculation method for income tax payment
(1) Calculation of quarter prepaid tax
(2) Calculation of annual conversion tax payment tax
2. Calculation of overseas income tax credits
3. Method for calculating income tax
4. Calculation of re-investment tax rebate
(9) Accounting management and tax return
1. Basic provisions of levy management
2. Tax year
3. Declaration of specific methods
4. Tax application form
XVI, personal income tax law
(1) Tax compulsors
1. Resident tax obligator
2. Non-resident tax obligors
(2) Determination of the resulting source
(3) Project of taxable
1. Wage, salaries income
2. Production and operation of individual industrial and commercial households
3. The income of the contractual management of enterprises and institutions
4. Labor remuneration income
5. Remiums
6. Franchise usage fee
7. Interest, dividend, bonus income
8. Property rental income
9. Property transfer income
(1) Stock Transfer income
(2) Quantified asset shares transfer
(3) Personal selling self-owned housing
10. Casual income
11. Other income from the financial department of the State Council
(4) Tax rate
1. Wage, salaries income
2. Production, operational income of individual industrial and commercial households and contractual operations for enterprises and institutions, income management
3. Remiums
4. Labor remuneration income
5. Franchise usage fee, interest, dividend result, property lease income, property transfer income, accidental income and other income
(5) Regulations on the amount of taxable income
1. Cost reduction criteria
2. Scope and standards for additional reduction costs
3. Determination of each income
4. Other provisions of taxable income
(6) Calculation of taxable amount
1. Calculation of payable taxable payable, salary
2. Calculation of the production of individual industrial and commercial households, the calculation of the taxable amount
3. Calculation of the contractual management of enterprises and institutions
4. Calculation of taxable amount should be taxable
5. Calculation of the tax payment amount
6. Calculation of the taxable amount of the franchise usage fee
7. Calculation of interest, dividend, and dividend income should be calculated
8. Calculation of the taxable amount of property leases
(1) Taxes should be taxed
(2) Calculation method of taxable amount
9. Calculation of the taxable amount of property transfer
10. Calculation of income should be taxable
11. Calculation of other income taxes
12. Special issues in the calculation of taxes
(7) Tax concessions
(8) Deduction method of taxable payment has been taxed
(9) Tax application and payment
1. Declare tax payment
(1) The taxable obligator of the tax payment is (2) The tax period of tax payment is reported.
(3) Application method of self-declaring taxation
(4) Declaration of tax payment by self-employment
2. Delivery to pay
(1) The scope of the deductible person and the contract of the contract
(2) The obligation of detaffiring and the responsibility should be borne
(3) Dedicated to payment
3. Approve the collection
17. Tax collection management method
(1) Overview of tax collection management methods
1. Legislation purposes of tax collection management
(1) Strengthen tax collection management
(2) Standard tax collection and payment behavior
(3) Guarantee national tax revenue
(4) Legal rights to protect taxpayers
(5) Promote economic development and social progress
2. Scope of application of tax collection management law
3. Compliance with the tax collection management method
(1) Tax administrative main body - tax authorities
(2) Tax administrative management relative people - taxpayers, withholding obligors, and other relevant units
(3) Relevant units and departments
4. The setting of tax collection management rights and obligations
(1) Rights and obligations of tax authorities and taxes
(2) Rights and obligations of taxpayers, withholding obligors
(3) Rights and obligations of people's governments, relevant departments and units of local levels
(2) Tax management
Tax registration management
(1) Opening tax registration
(2) Change, cancel the tax registration
(3) Closer, rehabilitation registration
(4) The role and management of tax registration certificates
(5) Bank account management
2. Book, credential management
(1) Book, credential management
(2) Invoice management
(3) Tax control management
3. Tax application management
(1) Tax report objects
(2) The content of the tax declaration
(3) The deadline for tax declaration
(4) Requirements for tax return
(5) Ways of tax declaration
(6) Extension declaration management
(3) Tax collection
1. Principle of tax collection
2. The way the tax is levied
(1) Accounting
(2) Character
(3) Check the collection
(4) Regular quota collection
(5) Entrusting taxes
(6) Move tax
(7) Other ways
3. Tax collection system
(4) Tax examination
1. The form and method of tax inspection
(1) Tax examination form
(2) Method of tax inspection
2. Tax examinations
(5) Legal responsibility
1. Penalties for violations of tax management basics
2. Triptestant violations of the account book, voucher management
3. Taxpayers, withholding agents do not conduct legal responsibility for taxing declarations in accordance with regulations
4. The identification of tax evasion and its legal responsibility
5. Legal responsibility for false declarations or not declared behaviors
6. Evasting legal responsibility to chase owed taxes
7. Legal responsibility to defraud export tax rebate
8. Legal responsibility against tax
9. Legal responsibility for not paying or paying less taxes within the prescribed time limit
10. The legal responsibility of the detailed person does not fulfill the detuls of detuls of obligations
11. Do not cooperate with the legal responsibility for tax authorities in accordance with the law
12. Legal responsibility for illegal print invoices
13. There is a legal responsibility for taxation illegal and refused to accept tax authorities.
15. Legal responsibility arbitrarily changed tax collection management
16. Legal responsibility that is not transferred
17. Legal responsibility for taxpoints do not administrate according to law
18. Duty behavior
19. Legal responsibility for imposing taxes in accordance with regulations
20. Legal responsibility for violation of tax agency
18. Tax administrative legal system
(1) Tax administrative punishment
1. The principle of tax administrative punishment
(1) Legal principle
(2) Just, open principles
(3) According to the fact-based principle
(4) Take a fair punishment
(5) Punishment and education combined principles
(6) Supervision, constraint
2. Setting and type of tax administrative punishment
(1) Setting of tax administrative punishment
(2) Types of tax administrative punishment
3. Subject and jurisdiction of tax administrative punishment
(1) Main body
(2) Jurisdiction
4. Simple procedures for tax administrative punishment
5. General procedures for tax administrative punishment
(1) Investigation and review
(2) Hearing
(3) Decided
6. Implementation of tax administrative punishment
(2) Tax administrative reconsideration
1. The concept and characteristics of tax administrative reconsideration
2. The scope of the tax administrative reconsideration
3. Jurisdiction of tax administrative reconsideration
4. Tax administrative reconsideration application
5. Acceptance of tax administrative reconsideration
6. Tax administrative reconsideration decision
7. Other relevant regulations of tax administrative reconsideration
(3) Tax administrative lawsuit
1. Concept of tax administrative litigation
2. The principle of tax administrative litigation
3. Jurisdiction of tax administrative litigation
(1) Level jurisdiction
(2) Regional jurisdiction
4. The scope of tax administrative lawsuit
5. Prosecution and acceptance of tax administrative lawsuit
(1) Prosecution of tax administrative litigation
(2) Acceptance of tax administrative litigation
6. Tax administrative litigation trial and judgment
(1) Trial of tax administrative litigation
(2) Decree of tax administrative litigation
(4) Tax administrative compensation
Overview
(1) The concept of tax administration compensation
(2) Composition of tax administrative compensation
(3) Tax administrative compensation requests people
(4) Compensation authority of tax administrative compensation
(5) Request time for tax administration compensation
(6) Special guarantee for obtaining tax administration compensation
(7) Foreign tax administrative compensation
2. Compensation range
(1) Compensation for violations of human rights
(2) Compensation for violations of property rights
(3) The tax authorities do not assume the liability of compensation.
3. Compensation procedure
(1) Tax administrative compensation non-procedure
(2) Tax administrative compensation proceedings
(3) Tax administrative recovery system
4. Compensation mode and cost standards
(1) Tax administrative compensation method
(2) Fee standards
Description: This year's examination outline has not been adjusted compared with the previous year.
