Tax Reduction Policy Guide

Author: Writing Group of This Book
Publisher:
Publishing Date: 2004-09-01
Features:
1. This book is based on the "Tax Laws of the People's Republic of China" (loose-leaf) edited by the State Administration of Taxation and the tax law documents collected in the Taxation Laws Database of China Taxation Press. It compiles the main policies related to tax exemptions and reductions issued by the National People's Congress, the State Council, the Ministry of Finance, the State Administration of Taxation, and relevant departments up to July 31, 2004.
2. The documents collected in this book are categorized according to the "Tax Exemption and Reduction Survey Plan" issued by the Ministry of Finance and the State Administration of Taxation on June 30, 2004, and arranged by tax type, special or industry-specific preferential policies, and issuance date. The book is divided into fifteen categories:
1. Value-Added Tax
2. Consumption Tax
3. Business Tax
4. Corporate Income Tax
5. Income Tax of Foreign-Invested Enterprises and Foreign Enterprises
6. Individual Income Tax
7. Resource Tax
8. Urban Maintenance and Construction Tax
9. Property Tax
10. Stamp Duty
11. Urban Land Use Tax
12. Land Value-Added Tax
13. Vehicle and Vessel Use Tax
14. Vehicle Purchase Tax
15. Deed Tax. For documents involving multiple tax types or industries, the full text appears only once, with relevant clauses retained elsewhere and the location of the full text indicated. All collected documents are coded for easy reference.
3. The book appends the "2003 Tax Exemption and Reduction Survey Plan," "Instructions for Filling Out the 2003 Enterprise Tax Exemption and Reduction Survey Form," "National Economic Industry Classification Codes," and "Index of Tax Exemption and Reduction Document Numbers."