Overview of Tax Incentive Policies (Revised Version)

Author: Editorial Committee of "Tax Planning and Preferential Policies Series"
Publisher:
Publish Date: 2004-05-01
Features:
1. This book compiles laws, regulations, rules, and relevant provisions related to tax incentives issued since the 1994 tax system reform, as well as those issued before the reform and still in effect. Most of the included documents are presented in full, while a few have been edited.
2. The documents are arranged in chronological order of issuance, combined with industry and regional preferences. Some policies that are sequentially related are grouped together for easy reference.
3. This book is divided into twenty major categories, in the following order: Comprehensive, Value-Added Tax, Consumption Tax, Business Tax, Import and Export Taxation, Corporate Income Tax, Foreign-Invested Enterprise Income Tax, Individual Income Tax, Resource Tax, Vehicle Purchase Tax, Urban Land Use Tax, Property Tax, Urban Real Estate Tax, Land Occupation Tax, Land Value Appreciation Tax, Vehicle and Vessel Use Tax, Vehicle and Vessel Use License Tax, Stamp Duty, Deed Tax, Agricultural Tax, Agricultural Special Tax, and Slaughter Tax.