Taxation Common Laws and Regulations Manual

Author: Law and Legislation Committee of the National People's Congress
Publisher:
Publish Date: 2004-07-01
Features: Taxation is the main source of revenue for the Chinese government and an important economic lever for national macro-control. To facilitate comprehensive understanding and familiarity with China's tax laws, regulations, and normative documents by various enterprises, public institutions, social organizations, and the general public, we have compiled this book. The content is divided into 16 categories based on the nature and role of the tax system, including General, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Value-Added Tax, Business Tax, Consumption Tax, etc. The book is rich in content, scientifically organized, and authoritative. It serves as a standard reference tool for various enterprises, tax authorities at all levels, social organizations, and the general public.