Chinese tax system

Author: Chen Meijun, Editor-in-Chief
Publisher:
Publish Date: 2005-01-01
Features: Based on the current tax laws of China, this book comprehensively introduces the basic situation of the current tax system in China, including the three major indirect taxes: Value-Added Tax (VAT), Business Tax, and Consumption Tax; the three major income taxes: Corporate Income Tax, Individual Income Tax, and Income Tax for Foreign-Invested Enterprises and Foreign Enterprises; as well as other tax types such as resource taxes and property-related taxes. The book provides detailed explanations of each tax type, covering aspects such as taxpayers, tax items, tax rates, tax basis, tax calculation methods, tax reduction and exemption rules, tax payment periods, and tax payment locations. It aims to be concise, easy to understand, and supplemented with appropriate examples, questions, and exercises. This book can serve as a teaching material for economic and management-related majors in higher vocational and technical colleges.