Value Added Tax Practice

Author: Zhang Wei / Huang Rongfeng (editors)
Publisher:
Publishing Date: 2004-10-01
Features: To promote China's tax laws and help citizens and taxpayers fully understand the current tax laws and tax collection and management system of China, the Tax Science Research Institute of the State Administration of Taxation organized tax experts to write this series of "China Tax Guide" books. This is a series of books that comprehensively introduces the specific business operations of various taxes under China's current tax system. The entire series consists of nine volumes, including: Value-Added Tax, Consumption Tax, Business Tax, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, Agricultural Tax, Resources and Property Tax, and Behavior and Purpose Tax. This series is edited by Li Yonggui, the Chief Economist of the State Administration of Taxation, as the chief editor, with Zeng Guoxiang, Liu Zuo, and Zhang Peisen as deputy editors, Liu Zuo as the chief compiler, and the editorial board composed of the chief editor, deputy editors, and authors of each volume of the series. Business Tax is a tax levied on units and individuals that provide taxable services on a paid basis, transfer intangible assets, and sell real estate, based on the turnover generated. It is collected at the circulation stage and belongs to the category of turnover taxes.