第1页共268页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共268页(2004)四川南方希望实业有限公司公司财务部复制二○○四年七月目录第2页共268页第1页共268页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共268页总序..............................................................................................................................5自序..............................................................................................................................6第一章中国税制制度...................................................................................................7第一节中国税制概述.....................................................................................................7第二节流转税制度.........................................................................................................9一、增值税......................................................................................................................9二、消费税....................................................................................................................10三、营业税.....................................................................................................................11四、关税........................................................................................................................12五、资源税....................................................................................................................15六、农业税....................................................................................................................15七、农业特产税............................................................................................................16八、牧业税....................................................................................................................18第三节所得税制度.......................................................................................................19一、企业所得税............................................................................................................19三、个人所得税............................................................................................................21第四节财产税制度.......................................................................................................23一、房产税....................................................................................................................23二、城市房地产税.........................................................................................................23三、城镇土地使用税.....................................................................................................24四、车船使用税............................................................................................................24五、车船使用牌照税.....................................................................................................25六、车辆购置税............................................................................................................25七、契税........................................................................................................................26八、耕地占用税......................................................................
