Corporate Income Tax Practice

Author: Liu Baozhu
Publisher:
Publish Date: 2004-11-01
Features: To promote China's tax laws and help the general public 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 Behavioral 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 is the chief compiler, and the editorial board is composed of the chief editor, deputy editors, and authors of each volume of the series. The taxpayers of corporate income tax are judged based on whether they implement independent economic accounting. Enterprises in China, except for foreign-invested enterprises and foreign enterprises, should pay corporate income tax on their production, operation income, and other income.