Reference no: EM133320608

Question 1/ One of the main features of the new version of the "Individual Income Tax Law" in 2019 is that wages and salaries, remuneration for service, author's remuneration and royalties are included in comprehensive income item and collected annually, which improves the fairness of the tax law.

(1) How to distinguish wages and salaries, and remuneration for service in tax calculation?

(2) How should tax law be reformed to better implement the fairness feature in the future?

Question 2/ "Lucid waters and lush mountains are invaluable assets". The implement of the "Environmental Protection Tax Law" and the revised " Resource Tax Law" in China recently have effectively promoted the protection of the ecological environment and realized the harmonious coexistence between humans and nature.

(1) What are the deficiencies in the taxation scope of the Environmental Protection Tax Law and the Resource Tax Law?

(2) If there are deficiencies, how should the taxation scope of these tax laws be adjusted or expanded?

Question 3/ he property tax law takes the amount or value of property owned by taxpayers as the object of taxation. It plays an important role in narrowing the gap between the rich and the poor. At present, the property tax law of China includes four types of taxes: real estate tax, urban and township land use tax, vehicle and vessel tax, and deed tax.

(1) Are the taxpayers in the above four tax laws mainly individuals or enterprises?

(2) According to the task of " Deepen taxation system reform, Improve local taxation system, and gradually Increase the proportion of direct taxation " deployed by the Third Plenary Session of the 18th Central Committee of the CPC, as the main representative of direct tax, how should the property tax law system be adjusted in the future?