Dr.DU Li,Depertment of Pulbic Economics,Fudan University

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Presentation transcript:

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Review 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Problems in the final exam 1.True or false (2%×10) 2.Multiple choice (choose only one correct answer, 2%×10) 3.Brief questions(10%×3) 4.Calculation(30%) (no laptops and cell phones allowed in the exam classroom)

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part I What are the major taxes payable in China ? How are they administered and collected? (State and local tax bureaus, taxpayers and withholding agents, different collection modes…) 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part II Definition of resident enterprises (effective management test) Determination of source of various incomes Deduction rules of various expenditure Exemption, reduction and other tax incentives Special terms: GAAR, CFC, thin capitalization, transfer pricing, FTC, country by country limitation, PE, tax sparing, treaty shopping, beneficial owner… 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part II Investment tax deduction vs. investment tax credit Doing business through company vs. partnership Foreign subsidiary vs. foreign branch Equity financing vs. debt financing Direct FTC vs. indirect FTC 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part II The jurisdiction of IIT (China exerts residence and source jurisdiction) The treatment for taxpayers without domicile in China The deduction rule, rate and taxation basis of different category of taxable income 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part III What are the major indirect taxes payable in China ? (BT, VAT, CT +City Maintenance And Construction Tax+ education surcharge) Tax-inclusive price based vs. tax-exclusive price based indirect tax? VAT refund rule? Taxable items and taxable stage? 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part IV What are the major measures of China’s tax reform? What are the effects of VAT transformation and VAT enlargement? 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University

Dr.DU Li,Depertment of Pulbic Economics,Fudan University Part V How is the budget structure in China? What are the measures of China’s budget reform? What are major targets and measures of China’s fiscal policy? How is the framework of China’s intergovernmental fiscal relationship? 13:18:46 Dr.DU Li,Depertment of Pulbic Economics,Fudan University