中国版权经理人实务指南

出版时间：2004-1  出版社：法律出版社  作者：莱内特·欧文  页数：376  字数：368000  译者：袁方  
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内容概要

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。

书籍目录

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 EconomyChapterⅡ　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 LawChapterⅢ　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 InvoicesChapter 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 TAPChapterⅥ 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 TAIChapterⅦ 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 TALChapterⅧ　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 paymentChapter 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 tariffsChapterⅫ 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 paymentChapterⅫ 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 PaymentChapter 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 PaymentChapter 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 PaymentChapter 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 improvementChapter XⅦ Property Tax Law   I A Brief Introduction to the Property Tax Law   Ⅱ　House Tax Law  Ⅲ Urban Real Estate Tax LawChapter 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 PoliciesChapter 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

媒体关注与评论

　　国际知名版权经理人欧文女士再度执笔，特为中国出版社如何与国外出版社开展版权贸易而著。　　欧文女士据其多年从事国际版权贸易积累的知识和经验，就中国出版社如何开展国际版权贸易的合作与交流，如何策划选题，如何引进版权，如何输出版权，如何与国外出版商洽谈合同、签订合同，如何办理版权登记以及样书、付款、报关、纳税等版权贸易实务问题进行了回答。　　欧文女士从一个国际版权人的视角和立场，从授权方和被授权方的角度，结合实务，辅以实例、合同文本与法律文本，并讨论了权利保留、盗版、审查制度和发行权等问题，为中国的版权经理人提供了一部不可多得的双语实用手册。

用户评论 (总计10条)

•   编辑出版专业的学生学习版权贸易必备的好书，该书的结构比较好，前半部分为中文，后半部分为英文，而且属于实践与理论相结合和，相当不错
•   里面有不少版权贸易的合同，比较有用！
•   对于我这种新手很适用
•   版权贸易的操作 可能很多还是需要实际操练而不是纸上谈兵
  但作者由其经验而针对版贸的合同协约、合作条款，以及具体的注意事项、防范措施所给出的资料和建议，还是让人受益匪浅
  其中的合同范本环节，极具参考价值
  是一本可以置于案头，随时信手翻来的好指南
•   这类书都比较枯燥，但是确实很实用。
•   找了好久没找到，终于买到了，拿到后书面有点脏，但是新的
•   不错。蛮实在的一本书。
•   书的印刷质量不错质感很好~内容有点少不过有几点还是平时不知道的只有阅读过才能了解版权操作的过程
•   中文内容较少，其中还附加了一段合同范本，为了学习英语或者随便看看，还是可以的。另外，书皮在送来时有些灰尘，可能最近买的人比较少了。
•   原本期待很高的一本书，当时北京还缺货，托朋友在广州买上后邮寄给我的。
  双语的，先是中文，后是英文。价格的确很贵。可能是引进时的版税率比较高？呵呵