There are twenty or thirty kinds of taxes in China, including value-added tax, enterprise income tax, personal income tax, business tax and consumption tax.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Changes in China Tax Law in 2009? From 2008 to 2009, some changes have taken place in China's tax law, mainly turnover tax. For example, the value-added tax has changed from the original production type to the consumption type, which means that the input tax on fixed assets purchased by enterprises can be deducted (the fixed assets here refer to machinery and equipment, excluding buildings and structures). Changes in business tax are mainly reflected in the following aspects: a. Units or individuals that provide or accept taxable services are in China, while the old tax law only said that the recipients also pay taxes in China. This change means that domestic enterprises provide services abroad. B. transfer of intangible assets. The transfer of intangible assets no longer emphasizes whether the transferred intangible assets are used in China, as long as the transferee is in China, it is within the scope of taxation; The change of consumption tax is mainly reflected in the tax rate and calculation method of cigarettes, alcohol and cars, from ad valorem to ad valorem. In 2009, tobacco was adjusted again. For details, please refer to:: news.qq./anews.qq./a/20090620/000086.htm Other taxes have not changed much, and the tax law has changed slightly at any time, so it is impossible to be detailed.
Which well-known tax law professors in China are in theory or practice?
Theoretically, there are some big Gao Peiyong, An Tifu and Zhu Qing; Peking University Liu Longheng; Ma Guoqiang of Cai Dong; Jin Dongsheng, School of Taxation; Yang Bin of Xiamen University and so on.
In fact, there are Liu Huan in Cai Zhong, Liu Ying in Beijing and Zhao Hengqun in Cai Dong.
The name of the Five Mountains in China, the Five Mountains, is a famous Taoist mountain in ancient times, which is the general name of the five famous mountains in China. Namely Mount Taishan in Dongyue (elevation1545m, located in Taishan District, Tai 'an City, Shandong Province), Mount Hengshan in Nanyue (elevation1300.2m, located in Nanyue District, Hengyang City, Hunan Province), Mount Huashan in Xiyue (elevation 2154.9m, located in huayin city, Weinan City, Shaanxi Province) and Mount Hengshan in Beiyue (elevation). Mount Tai and Songshan were once places where feudal emperors stood tall and stood tall and worshipped Buddhism, and they were also symbols of feudal emperors' orders from heaven and their determination to settle in the Central Plains.
Mount Tai, a dual heritage of world culture and nature, a world geopark, a national key cultural relic protection unit, a national key scenic spot and a national AAAAA-level tourist attraction.
Mount Tai is located in the middle of Tai 'an City, Shandong Province. Yuhuangding, the main peak, is 1.545 meters above sea level, which is magnificent and has the title of "the first of the five mountains" and "the first mountain in the world". People in China have worshipped Mount Tai since ancient times, and there is a saying that "Mount Tai is safe and the world is safe". In the traditional culture of the Han nationality, Mount Tai has always had the reputation of "the exclusive respect of the five mountains". Since Qin Shihuang sealed Mount Tai for meditation, emperors of past dynasties have continuously sealed Mount Tai and built temples and carved stones on it. Ancient literati admired Mount Tai. They came here to travel and write poems. There are more than 20 ancient buildings and more than 2,200 stone tablets on Mount Tai.
Mount Tai is famous for its magnificent scenery. Overlapping mountains, heavy figures, the contrast of turquoise and the change of clouds and smoke make it both bright and magnificent and magical and quiet. The most famous is the "Four Wonders of Mount Tai".
Huashan Mountain is located in huayin city, Weinan City, Shaanxi Province, at120km east of xi City. Qinling Mountains in the south, Huangwei in the north, and the gateway to the Central Plains in the northwest.
Huashan Mountain is the holy land of Quanzhen, the mainstream Taoism. There are 72 semi-suspended caves and more than 20 Taoist temples (up to 20 13), among which Yuquanyuan Temple, Dulong Temple, Presiding Hall and Yue Zhen Palace are listed as national key Taoist temples.
Huashan 1982 was promulgated by the State Council as the first batch of national key scenic spots; 199 1 was rated as one of the top 40 tourist attractions by the National Tourism Administration; 1999 was named as the demonstration site of the national civilized scenic tourist area by the National Civilization Committee, the Ministry of Construction and the Tourism Bureau; In 2004, it was rated as the top ten famous mountains in China; 20 10 was rated as AAAAA-level scenic spot by National Tourism Administration.
Huashan Mountain is also one of the nine scenic spots in China. Huashan Mountain is located in East China Peak (also known as Chaoyang Peak), and Chaoyang Terrace is the best place. Huashan Mountain is also a Taoist resort, the "fourth cave", with famous Taoist experts such as Chen Tuan, Hao Datong and He Yuanxi.
Hengshan Mountain is also known as Nanyue, Shouyue and Nanshan. The main peaks are Zhurong Peak, Zigai Peak and Tianzhu Peak, and the highest peak is Zhurong Peak, with an altitude of1289.8m.. There are 26 rivers on the northeast, east and southeast slopes of Hengshan Mountain, which flow into Xiangjiang River through Yisu River, Jingbo River, Wushi Port, Long Yin Port, Xuanzhou Port and Egret Port in Xiangtan, Hengshan and Hengyang counties respectively.
Mount Hengshan is between 27 2' north latitude and 27 26' east longitude112 33' ~112 47'. To the south of Hengshan Mountain is Hengyang Basin, and to the east is the hilly area in central Hunan.
Hengshan is northeast-southwest, starting from Futian shop in Hengshan County in the north and reaching Zhangmu City in Hengyang in the south. The total length is about 38 kilometers, starting from jiepai town in the west and reaching Nanyue Town in the east. Its widest point is about 17 km, with a total area of about 640 square kilometers.
In February 2006, Hengshan was selected into the first batch of national natural and cultural heritage list; On August 1 day, 2007, Hengshan Mountain was listed as a national nature reserve.
Hengshan Mountain is located at Hunyuan South 10 km in Datong City, Shanxi Province, 62 km away from Datong City. This mountain is the holy land of Quanzhen, the mainstream Taoism. It is called Beiyue, also known as Taihengshan, also known as Yuan Yue and Ziyue. It is also called the Five Mountains with Mount Taishan in Dongyue, Huashan in Xiyue, Hengshan in Nanyue and Songshan in Zhongyue. It is a geographical symbol of China and is famous overseas.
1982, Hengshan Mountain was included in the first batch of national scenic spots with the approval of the State Council. It was once called Changshan, Hengzong, Yuan Yue and Confucius. Among them, Daomaguan, Zijingguan, Pingxingguan, Yanmenguan and Ning Wuguan Huju are dangerous places, which are the throat of the Great Wall Plateau leading to Jizhong Plain and have been battlegrounds for military strategists since ancient times. Tianfengling, the main peak, is located in the south of Hunyuan, with an altitude of 20 16. 1 m. It is called "the pillar of the northern people's heaven", "the first famous mountain in the world" and "the second mountain in the world".
There are 18 old scenic spots in Hengshan Mountain: Cixia misty rain, Yun Ge Hongqiao, Yunlu Xiao Chun, Tiger Mouth hanging pine, The Fairy Tale of Fruit, Sunset at Dangerous Peak, Birds on Cliff, Flying Stones in Cave, Sweet and Bitter Longquan, Maoku Fireworks, Golden Rooster Dawn, Jade Sheep Floating Clouds, Zixi Clouds, Cave Flowing Clouds, Fat Map Brocade, Fairy House Drunk Moon, etc.
Songshan Mountain, formerly known as Waifang, Gaosong and Weizhen, is located in the western part of Henan Province, belonging to the Funiu Mountain system, and in the northwest of Dengfeng City, it is the Wuyue Zhongyue. With a total area of about 450 square kilometers, it consists of Taishi Mountain and Shao Shi Mountain, with the highest peak of Liantianfeng1512m. East-west stretches for more than 60 kilometers; Zhengzhou, the provincial capital in the east, Luoyang, the ancient capital in the west, Shuiying in the south and the Yellow River in the north.
Located in the Central Plains, Songshan was called "the foreign party" in ancient times, "Gaosong" and "Chongshan" in Xia and Shang Dynasties, and "Shi Tian" in Western Zhou Dynasty. After King Ping moved his capital to Luoyang in 770 BC, he was regarded as "in the middle of heaven and earth" with Song as the center, Dai on the left and Hua on the right, and was called Zhongyue Songshan Mountain. Songshan Mountain is divided into Shaoshi Mountain and Taishi Mountain, with 72 peaks. The lowest altitude is 350m, and the highest altitude is 15 12m. The main peak, Ji Junfeng, is located in Taishi Mountain, with an altitude of1491.7m; The highest peak, Liantian Peak, is located in Shaoshi Mountain, with an altitude of1512m. There is a bird's-eye view of the Yellow River Luoshui in the north of Songshan Mountain, opposite to Shui Ying and Jishan in the south, connected to the Five Dynasties side beams in the east and Luoyang in the 13th Dynasty in the west. Known as "the two famous cities of Bianluo and the famous mountain of Guinea". Because of the strange peaks and rocks, there are many temples, making it the first famous mountain in the Central Plains.
More than 30 emperors and 150 famous literati visited Songshan Mountain, which is a paradise for immortals to meet and talk.
What are the legal provisions in the tax law about the tax sharing between the municipal national tax and the county national tax? There is no legal provision for tax sharing in the national tax of cities and counties. There is no problem that county-level projects are undertaken by municipal companies and cities and counties are divided into project taxes. Tax authorities at all levels have no theory of tax sharing.
The names of the four famous mountains in China The four famous mountains in China are Lushan, Longhu, Huangshan and Jiuhua. [Lushan Mountain]: Lushan Mountain is located in the north of Jiangxi Province, China, bordering the Yangtze River in the north and Poyang Lake in the southeast; It is a famous tourist summer resort with national key scenic spots, world cultural heritage and unique and beautiful scenery in China, and it is "the best in Kuanglu". There are 16 natural wonders, 474 scenic spots and beautiful scenery in Fiona Fang's 302 square kilometers scenic area. [Jiuhua Mountain]: Jiuhua Mountain is one of the four famous Buddhist mountains in China, located in Qingyang County, southern Anhui Province. Liu Yuxi, a writer in the Tang Dynasty, was amazed when he climbed Jiuhua Mountain. He thinks that no famous mountain in the world can match Jiuhua Mountain. Li Bai went to Jiuhua Mountain three times. Jiuhua Mountain is characterized by beautiful peaks and numerous Buddhist temples. As early as the Eastern Jin Dynasty (40 1), temples were built on the mountains, and later generations supplemented and expanded them, forming the "Sanli Small Temple and Wuli Great Temple", with temples all over the mountains. It is said that there were more than 300 temples and thousands of monks during the prosperous period. At present, there are still 50 or 60 well-preserved temples. [Dragon and Tiger Mountain]: Dragon and Tiger Mountain, formerly known as Yun Jinshan, is a national key scenic spot, located 20 kilometers southwest of the suburb of yingtan, Jiangxi. According to legend, in the mid-Eastern Han Dynasty, Zhang Tianshi made an alchemy here. "Dragon and Tiger appeared when Dan was born, hence the name of the mountain", so Longhu Mountain became the birthplace of Taoism in China. Longhu Mountain Scenic Area has 99 peaks, 24 rocks and 108 scenery, covering an area of about 200 square kilometers. Long-standing Taoist culture, unique clear water and Dan Mountain, and large-scale cliff tombs constitute the "three wonders" of natural landscape and human landscape in Longhu Mountain Scenic Area. Longhu Mountain is composed of red glutenite, forming the "Danxia landform" in Chibi, Ya Dan, and Wuyi Mountain in Fujian and Danxia Mountain in Guangdong also belong to this landform. Beautiful Luxi River passes through the mountains. For example, a jade belt connects Shangqing Palace, Longhu Mountain, Xianshuiyan and other tourist attractions from south to north. The 20-mile landscape from the ancient town of Shangqing down the Luxi River by bamboo raft is like a fairyland, which makes people linger. [Huangshan]: Huangshan Mountain, known as the "first mountain in Sinian", is famous for its four wonders: strange pines, strange rocks, clouds of sea and hot springs. Strange pines and pine trees are found all over the world, not just in Huangshan Mountain. There are countless pine trees in Huangshan Mountain. Why is it named after Huangshan Mountain? According to the Records of Huangshan Mountain, there is no peak and no stone in Huangshan Mountain, and there is no stone that does not come loose. This sentence gives a very refined and accurate definition of Huangshan Song Qi. Huangshan Mountain is full of granite, hard granite, which is used by us as a cornerstone, to build roads and bridges. Huangshan Mountain, with granite as the collective, can achieve "no stone is not loose", which is one of the wonders. The seeds of Pinus taiwanensis can be transported by the wind to the cracks in granite, where they germinate, take root and grow. This drilling strength can be described as strange. The growth environment of Pinus taiwanensis is very difficult and the growth rate is extremely slow. Roots are generally several times or dozens of times longer than trunks. A Pinus taiwanensis less than ten feet tall is often hundreds or even hundreds of years old. The famous "welcoming pine" has a history of thousands of years. Other famous Huangshan pines include Fujian pine, Pu Tuan pine, sea pine, introduced pine, Li Liansong and United pine. There are many grotesque rocks in the Huangshanfeng Sea. It is said that there are more than 65,438+0,200 named stones, such as the golden rooster called Tianmen, the five old men going to heaven, the boy worshiping Guanyin, the flying stone, the magpie visiting Mei, the fairy guiding the way, the monkey watching the sea and the pig eating watermelon. The sea of clouds "Huangshan has been a sea since ancient times" is an inscription left by the late Marshal Liu Bocheng 1957 when he visited Huangshan. Huangshan Mountain has been called the Yellow Sea since ancient times. Zhiheng Pan, a famous historian in Ming Dynasty, wrote The Yellow Sea. According to historical records, the sea of clouds is the first of the four wonders of Huangshan Mountain. It can be seen that Yunhai is a magical beautician, who dressed this "fairyland on earth" vividly. Huangshan has an average of 255 or 9 foggy days every year. Generally speaking, June 165438+ 10 to May of the following year is the best season to watch the sea of clouds in Huangshan, especially after the rainy and snowy days, before sunrise and sunset, the sea of clouds will appear, which is the most spectacular. Hot Springs Huangshan Hot Springs are also called Lingquan. It is said that our ancestor Emperor Xuanyuan bathed here on July 49, rejuvenating and feathering. Hot springs produce about 400 tons of water every day all year round. The water temperature is around 42 degrees all the year round, belonging to alpine hot springs. Huangshan hot spring has certain curative effect on some diseases of digestive system, nervous system, cardiovascular system, metabolism system and exercise system, especially facial disc disease. Yupinglou is located between Tiandu Peak and Lianhua Peak in Huangshan Mountain, with an altitude of1716m. There is a megalithic platform in front of the peak, called Manjusri Platform, on which there is companion pine; On the left side of the peak, there are green lion stone, Manjusri cave and welcoming pine; There are White Elephant Stone, Lixue Stone and Fujian Pine on the right. Xu Xiake, a great traveler in Ming Dynasty, was amazed after visiting. He wrote in his travel notes: "The sky is left, the lotus is right, and his back is leaning against the Yuping Tower. The two peaks are so beautiful that they can both be photographed by hand. Looking around, the mountains are staggered and the rock walls are vertical and horizontal, which is the uniqueness of Huangshan Mountain.
AaF6 China tax law is dead, do you want to change to British tax law 1? Most people choose Britain, after all, it is the British who judge the papers.
If you take the British exam, even if the result is wrong, the examiner can still give points according to your steps, so the British can only give points according to the results.
3. The review materials of 3.CHN are less, while those of China are more difficult.
The disadvantage is that you won't need it in the future unless you practice in the UK.
How does China tax law pay taxes? Enterprises must pay taxes.
Personal income below120,000 yuan shall be paid by the company, and taxes above120,000 yuan shall be paid.
Is F6 of ACCA going to learn British tax law or China tax law ladder financial training to answer your questions?
Any version of aa test is in English, and domestic training F6 is British tax law, which is easier than China tax law!
What are the names of the rivers in China? Yangtze River, Yellow River, Liaohe River, Huaihe River, Pearl River, Yalu River in Heilongjiang, Lancang River, Yarlung Zangbo River and Tarim River.