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Chapter 1 Introduction to Taxation 1£®1 Nature of Taxation 1£®2 Relationship between Base£¬ Rate£¬ and Revenue 1£®3 Tax Jurisdiction 1£¬4 Standards for Good Taxation Environment 1£®5 Elements of Tax Law 1£®6 Overview of China's Tax System Review and Improvement Chapter 2 Value-Added Tax 2£®1 Taxpayers£¬ Taxation Scope and Tax Rate 2£®2 Methods of Calculating Value-Added Tax Payable 2£®3 Calculation of Tax Payable by General Taxation Method 2£®4 Calculation of Tax Payable by Simple Taxation Method 2£®5 Calculation of Tax Payable at Import 2£®6 Tax Incentives 2£®7 Collection Management Review and Improvement Chapter 3 Enterprise Income Tax 3£®1 Taxpayers£¬ Tax Object and Tax Rate 3£®2 Taxable Income 3£®3 Tax Incentives 3£®4 Calculation of Tax Payable 3£®5 Collection Management Review and Improvement Chapter 4 Individual Income Tax 4£®1 Taxpayers 4£®2 Taxable Items 4£®3 Tax Rate 4£®4 Determination of Individual Taxable Income 4£®5 Tax Incentives 4£®6 Calculation of Individual Income Tax Payable 4£®7 Collection Management Review and Improvement Chapter 5 Tax Planning Methodology 5£®1 Nature of Tax Planning 5£®2 Tax Planning Objectives 5£®3 Principles of Tax Planning 5£®4 Types of Tax Planning Strategies 5£®5 Tax Planning Process Review and Improvement Chapter 6 Taxes and Decision Making 6£®1 Role of Net Present Value in Decision Making 6£®2 Taxes and Cash Flows 6£®3 Structuring Transactions to Reduce Taxes Review and Improvement Chapter 7 Income Tax Planning 7£®1 Variables of Income Tax Planning 7£®2 Development of Tax Planning Strategies 7£®3 Application of Income Tax Preferential Policies 7£®4 Tax Planning of Taxable Income 7£®5 Tax Planning with Income Tax Accounting Policies Review and Improvement Chapter 8 Value-Added Tax Planning 8£®1 Taxpayer Status Planning 8£®2 Purchase and Sales Business Planning 8£®3 Special Sales Behavior Planning 8£®4 Tax Incentives Planning ¡­¡­ Chapter 9 Jurisdiction to Tax Chapter 10 International Tax Credit Chapter 11 International Tax Planning References