Chinese tax system

Author: Zhao Xu
Publisher:
Publish Date: 2004-02-01
Features: This book is based on the current tax laws of China and provides a comprehensive introduction to the basic situation of the current tax system in China, including the three major turnover taxes (Value Added Tax, Business Tax, and Consumption Tax), the three major income taxes (Corporate Income Tax, Individual Income Tax, and Income Tax for Foreign-Invested Enterprises and Foreign Enterprises), as well as other tax types such as various resource taxes and property-related taxes. It elaborates on each tax type around aspects such as taxpayers, tax items, tax rates, tax bases, tax calculation methods, tax reduction and exemption provisions, tax payment periods, and tax payment locations, aiming to be concise, clear, and easy to understand, accompanied by appropriate examples, questions for reflection, and exercises. This book can be used as a teaching material for economic and management-related majors in higher vocational and technical colleges.