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中国版权经理人实务指南：中英文本
作者：（英）莱内特·欧文（Lynette Owen）著；袁方译
出版社：法律出版社
出版时间：2004-01-01
ISBN：9787503646713
定价：¥48.00
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内容简介
出版本书的目的有三：一是说明著作权是版权许可的基础，一定要尊重著作权；二是为中国出版社如何与国外出版社进行版权贸易提供实务指南；三是让国外出版社了解中国出版业的特点、版权贸易现状和法律规定等，为其与中国出版社进行版权贸易提供指导。本书采取中英文对照形式，附有中外版权贸易的各种合同范本、中国著作权法及其实施细则和中国税收法律制度的有关具体规定，是一部不可多得的版权经理人双语实用手册。因此本书不仅是中国的版权经理、版权代理公司、版权管理人员必不可少的工具书，也是国外人事相关版权工作人员的参考书；不仅对中外出版社编辑及市场营销人员有一定借鉴作用，而且对具有国际潜力的作家、学者，也是维护其权益、扩大知名度的有效指南。作者简介：莱内特·欧文，教育、学术和专业领域的大型跨国出版商-培生教育出版集团的版权经理。欧文女士一直从事版权与许可工作，最初在剑桥大学出版社，后曾供职于皮特曼出版公司和马歇尔·卡文迪什出版公司。欧文女士版权和许可的理论和实践一直非常感兴趣，在英国和许多其他国家定期为出版者兴办培训班，在中国国家版权局和英国使馆的支持下，多次在中国举办课程。欧文女士的著作有：《版权销售》，劳特利奇出版公司2001年第4版；《Clark's出版合同：先例汇编》，巴特沃思·托利出版公司2002年第6版；以及为中东欧务国出版社所写的一系列版权贸易手册。她还定期为英国了版贸易新闻传媒写作。
作者简介
莱内特·欧文，教育、学术和专业领域的大型跨国出版商-培生教育出版集团的版权经理。欧文女士一直从事版权与许可工作，最初在剑桥大学出版社，后曾供职于皮特曼出版公司和马歇尔·卡文迪什出版公司。欧文女士版权和许可的理论和实践一直非常感兴趣，在英国和许多其他国家定期为出版者兴办培训班，在中国国家版权局和英国使馆的支持下，多次在中国举办课程。欧文女士的著作有：《版权销售》，劳特利奇出版公司2001年第4版；《Clark's出版合同：先例汇编》，巴特沃思·托利出版公司2002年第6版；以及为中东欧务国出版社所写的一系列版权贸易手册。她还定期为英国了版贸易新闻传媒写作。
目录
ChapterⅠ The Evolution and Development Of the Chinese Taxation System
I Historical Development of the Taxation System 0f China
Ⅱ Analysis of China’s Tax System
Ⅲ Reforming the Taxation System for the Market Economy
ChapterⅡ Types Of Taxes and the Basic Structure of Chinese Tax Law
I Types of Taxes
Ⅱ The Turnover Taxes
Ⅲ The composition of tax law
Ⅳ The Structure of Chinese Tax Law
V The Characteristics 0f Chinese Tax Law
ChapterⅢ Tax Legislation and Tax Agencies
I The Legislative System of Taxation
Ⅱ The system of tax c0Uect-0n and tax administration
ChapterⅣ Tax Collection and Tax AdministrationI Ways of Tax Collection
Ⅱ Tax Administration
Ⅲ Agency in Taxation
Ⅳ Administration of Invoices
Chapter V Tax Administrative Punishment
I A Brief Introduction t0 Tax Administrative Punishment(“TAP”)
Ⅱ Types of TAP
Ⅲ The Enforcer of TAP and the Jurisdiction of TAP
Ⅳ Application of TAP
V Procedures for TAP
ChapterⅥ Tax Administrative Indemnification
I Tax Administrative Indemnification
Ⅱ The Scope 0f TAI
Ⅲ Petitioners for TAI and the Organs Liable for TAI
Ⅳ The Procedures for TAI
V Ways of TAI payment and standards Of TAI
ChapterⅦ Tax Dispute Resolution Mechanisms
I Settling Tax Disputes by Tax Administrative Reconsideration
Ⅱ The Acts That Can Be Accepted As A Case 0f TAR and the Jurisdiction of TARs
Ⅲ Application for TAR
Ⅳ Acceptance of applications for TAR
V Hearing and Ruling of TARs
Ⅵ Settling Tax Disputes by Tax Administration Litigation
Ⅶ The Scope and jurisdiction of litigation
Ⅷ The participants in TAL
Ⅸ The Filing of TAL and Case Acceptance
X The Hearing 0f a TAL and Judgment Making
Ⅺ Appeal and Enforcement in TAL
ChapterⅧ Value Added Tax Law
I Taxpayers
Ⅱ Scope of application
Ⅲ Definition of Ordinary Taxpayers and Small Taxpayers
Iv Tax rates
V Calculation of the Tax Amount Payable
Ⅵ Output Taxes and Input Taxes
Ⅶ The calculation 0f taxes payable
Ⅷ The Calculation 0f the Amount of Taxes Payable by Small Taxpayers
Ⅸ The Refund and Exemption Of VAT from Exported Goods
X Administration of the refund(exemption)of taxes for the export 0f goods
Ⅺ Taxation of imported Goods
Ⅻ Time Limit for Tax Payment
Ⅻ The Usage and Administration 0f Special VAT Invoices
ChapterⅨ Business Tax Law
I Evolution of the Business Tax
Ⅱ Taxpayers
Ⅲ Application of the Business Tax Law
Ⅳ Business Tax Rates and the Calculation of the Taxes Payable
V Preferential Policies
Ⅵ Time limit for tax payment
Ⅶ Tax filing and venue of tax payment
Chapter X Consumption Tax Law
Ⅰ General Introduction to the Consumption Tax
Ⅱ Taxpayers and tax items
Ⅲ Tax Rates
Ⅳ Calculation of the Consumption Taxes Payable
V Refund(Exemption)0f Taxes for the Export of Taxable Consumer Goods
Ⅵ Time Limit for Tax Payment
Ⅶ Tax Filing and Venue of Tax Payment
ChapterⅪ Tariff Law
I Tariff and Tariff Law:A Historic Description
Ⅱ object of Tariff Collection and Tariff Payer
Ⅲ Import and Export Tariff Policies
Ⅳ The rule of place of origin
V Dutiable value
Ⅵ Computation of Tariffs Payable
Ⅶ Tariff Deduction and Exemption
Ⅷ Collection and administration of tariffs
ChapterⅫ Enterprise Income Tax Law
I Taxpayer and the object of taxation
Ⅱ Tax Rate
Ⅲ Computation of taxable income
Ⅳ The taxation treatment of assets
V Computation 0f EIT Payable
Ⅵ Preferential Policies Of EIT
Ⅶ Tax Credit of the Taxes Paid Abroad
Ⅷ Tax filing and payment
ChapterⅫ Foreign-funded Enterprise and Foreign Enterprise Income TaxLaw
I Taxpayer，Tax Rate and Object of Taxation
Ⅱ Taxable income
Ⅲ Tax Treatment of Assets
Ⅳ Preferential Tax Policies
V Tax Issues of Associated Enterprises
Ⅵ Tax Filing and Payment
Chapter XV Individual Income Tax Law
I A Brief Introduction to the Individual Income Tax
Ⅱ Taxpayer
Ⅲ Determination of the Sources of Income
Ⅳ Taxable Items
V Tax Rates
Ⅵ Taxable income
Ⅶ Computation Of IIT payable
Ⅷ Preferential Policies
Ⅸ Tax credit of IIT paid abroad
X Tax Filing and Payment
Chapter XV Land Value Added Tax Law
I Brief Introduction
Ⅱ Taxpayer
Ⅲ Determination 0f the scope of taxation
Ⅳ Determination of the Taxable Income
V Deductible Items
Ⅵ Determination of the Amount of Added Value
Ⅶ Tax Rates and Computation Of Taxes Payable
Ⅷ Preferential Policies
Ⅸ Tax Filing and Payment
Chapter XⅥ Urban Construction and Maintenance Tax Law
I Brief Introduction
Ⅱ Taxpayer and application
Ⅲ Tax rates and tax base
Ⅳ Computation 0f taxes payable and administration of UMCT
V Tax filing and payment
Ⅵ Defects Of the UMCT law and suggestions for improvement
Chapter XⅦ Property Tax Law
I A Brief Introduction to the Property Tax Law
Ⅱ House Tax Law
Ⅲ Urban Real Estate Tax Law
Chapter XⅧ Resource Tax Law
I The Resource Tax
Ⅱ Urban Land Use Tax Law
Chapter XⅨ Conduct Tax Law
I A Brief Introduction to the Conduct Tax Law
Ⅱ stamp Tax Law（319）
Ⅲ Vehicle and Vessel Use Tax Law
Ⅳ Deed Tax Law
Chapter XX Foreign-Related Tax Law
I The Forms of Doing Business in China
Ⅱ The Establishment of the Foreign-Related Tax System：A Historical Perspective
Ⅲ Features of China’s Foreign-Related Preferential Tax Policies
Ⅳ Analysis of the Defects with China’s Foreign-Related Preferential Tax Policies
V Suggestions for the Ref0Fin of China’s Foreign-Related Tax Policies
Chapter XⅪTax Avoidance & Anti-Avoidance
I Tax Avoidance，Evasion，and Tax Planning
Ⅱ What Makes Tax Avoidance Possible?
Ⅲ Cheat for the Refund of Export Taxes
Ⅳ Techniques of Tax Avoidance by Domestic Business Firms
V The Emergence of International Tax Avoidance
Ⅵ The Ways of International Tax Avoidance
Ⅶ Anti-avoidance Measures
I Historical Development of the Taxation System 0f China
Ⅱ Analysis of China’s Tax System
Ⅲ Reforming the Taxation System for the Market Economy
ChapterⅡ Types Of Taxes and the Basic Structure of Chinese Tax Law
I Types of Taxes
Ⅱ The Turnover Taxes
Ⅲ The composition of tax law
Ⅳ The Structure of Chinese Tax Law
V The Characteristics 0f Chinese Tax Law
ChapterⅢ Tax Legislation and Tax Agencies
I The Legislative System of Taxation
Ⅱ The system of tax c0Uect-0n and tax administration
ChapterⅣ Tax Collection and Tax AdministrationI Ways of Tax Collection
Ⅱ Tax Administration
Ⅲ Agency in Taxation
Ⅳ Administration of Invoices
Chapter V Tax Administrative Punishment
I A Brief Introduction t0 Tax Administrative Punishment(“TAP”)
Ⅱ Types of TAP
Ⅲ The Enforcer of TAP and the Jurisdiction of TAP
Ⅳ Application of TAP
V Procedures for TAP
ChapterⅥ Tax Administrative Indemnification
I Tax Administrative Indemnification
Ⅱ The Scope 0f TAI
Ⅲ Petitioners for TAI and the Organs Liable for TAI
Ⅳ The Procedures for TAI
V Ways of TAI payment and standards Of TAI
ChapterⅦ Tax Dispute Resolution Mechanisms
I Settling Tax Disputes by Tax Administrative Reconsideration
Ⅱ The Acts That Can Be Accepted As A Case 0f TAR and the Jurisdiction of TARs
Ⅲ Application for TAR
Ⅳ Acceptance of applications for TAR
V Hearing and Ruling of TARs
Ⅵ Settling Tax Disputes by Tax Administration Litigation
Ⅶ The Scope and jurisdiction of litigation
Ⅷ The participants in TAL
Ⅸ The Filing of TAL and Case Acceptance
X The Hearing 0f a TAL and Judgment Making
Ⅺ Appeal and Enforcement in TAL
ChapterⅧ Value Added Tax Law
I Taxpayers
Ⅱ Scope of application
Ⅲ Definition of Ordinary Taxpayers and Small Taxpayers
Iv Tax rates
V Calculation of the Tax Amount Payable
Ⅵ Output Taxes and Input Taxes
Ⅶ The calculation 0f taxes payable
Ⅷ The Calculation 0f the Amount of Taxes Payable by Small Taxpayers
Ⅸ The Refund and Exemption Of VAT from Exported Goods
X Administration of the refund(exemption)of taxes for the export 0f goods
Ⅺ Taxation of imported Goods
Ⅻ Time Limit for Tax Payment
Ⅻ The Usage and Administration 0f Special VAT Invoices
ChapterⅨ Business Tax Law
I Evolution of the Business Tax
Ⅱ Taxpayers
Ⅲ Application of the Business Tax Law
Ⅳ Business Tax Rates and the Calculation of the Taxes Payable
V Preferential Policies
Ⅵ Time limit for tax payment
Ⅶ Tax filing and venue of tax payment
Chapter X Consumption Tax Law
Ⅰ General Introduction to the Consumption Tax
Ⅱ Taxpayers and tax items
Ⅲ Tax Rates
Ⅳ Calculation of the Consumption Taxes Payable
V Refund(Exemption)0f Taxes for the Export of Taxable Consumer Goods
Ⅵ Time Limit for Tax Payment
Ⅶ Tax Filing and Venue of Tax Payment
ChapterⅪ Tariff Law
I Tariff and Tariff Law:A Historic Description
Ⅱ object of Tariff Collection and Tariff Payer
Ⅲ Import and Export Tariff Policies
Ⅳ The rule of place of origin
V Dutiable value
Ⅵ Computation of Tariffs Payable
Ⅶ Tariff Deduction and Exemption
Ⅷ Collection and administration of tariffs
ChapterⅫ Enterprise Income Tax Law
I Taxpayer and the object of taxation
Ⅱ Tax Rate
Ⅲ Computation of taxable income
Ⅳ The taxation treatment of assets
V Computation 0f EIT Payable
Ⅵ Preferential Policies Of EIT
Ⅶ Tax Credit of the Taxes Paid Abroad
Ⅷ Tax filing and payment
ChapterⅫ Foreign-funded Enterprise and Foreign Enterprise Income TaxLaw
I Taxpayer，Tax Rate and Object of Taxation
Ⅱ Taxable income
Ⅲ Tax Treatment of Assets
Ⅳ Preferential Tax Policies
V Tax Issues of Associated Enterprises
Ⅵ Tax Filing and Payment
Chapter XV Individual Income Tax Law
I A Brief Introduction to the Individual Income Tax
Ⅱ Taxpayer
Ⅲ Determination of the Sources of Income
Ⅳ Taxable Items
V Tax Rates
Ⅵ Taxable income
Ⅶ Computation Of IIT payable
Ⅷ Preferential Policies
Ⅸ Tax credit of IIT paid abroad
X Tax Filing and Payment
Chapter XV Land Value Added Tax Law
I Brief Introduction
Ⅱ Taxpayer
Ⅲ Determination 0f the scope of taxation
Ⅳ Determination of the Taxable Income
V Deductible Items
Ⅵ Determination of the Amount of Added Value
Ⅶ Tax Rates and Computation Of Taxes Payable
Ⅷ Preferential Policies
Ⅸ Tax Filing and Payment
Chapter XⅥ Urban Construction and Maintenance Tax Law
I Brief Introduction
Ⅱ Taxpayer and application
Ⅲ Tax rates and tax base
Ⅳ Computation 0f taxes payable and administration of UMCT
V Tax filing and payment
Ⅵ Defects Of the UMCT law and suggestions for improvement
Chapter XⅦ Property Tax Law
I A Brief Introduction to the Property Tax Law
Ⅱ House Tax Law
Ⅲ Urban Real Estate Tax Law
Chapter XⅧ Resource Tax Law
I The Resource Tax
Ⅱ Urban Land Use Tax Law
Chapter XⅨ Conduct Tax Law
I A Brief Introduction to the Conduct Tax Law
Ⅱ stamp Tax Law（319）
Ⅲ Vehicle and Vessel Use Tax Law
Ⅳ Deed Tax Law
Chapter XX Foreign-Related Tax Law
I The Forms of Doing Business in China
Ⅱ The Establishment of the Foreign-Related Tax System：A Historical Perspective
Ⅲ Features of China’s Foreign-Related Preferential Tax Policies
Ⅳ Analysis of the Defects with China’s Foreign-Related Preferential Tax Policies
V Suggestions for the Ref0Fin of China’s Foreign-Related Tax Policies
Chapter XⅪTax Avoidance & Anti-Avoidance
I Tax Avoidance，Evasion，and Tax Planning
Ⅱ What Makes Tax Avoidance Possible?
Ⅲ Cheat for the Refund of Export Taxes
Ⅳ Techniques of Tax Avoidance by Domestic Business Firms
V The Emergence of International Tax Avoidance
Ⅵ The Ways of International Tax Avoidance
Ⅶ Anti-avoidance Measures
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