Personal Income Tax Law Guide

Author: Editorial Committee of "Guide to Individual Income Tax Regulations"
Publisher:
Publishing Date: 2005-01-01
Features: "Guide to Individual Income Tax Regulations" was compiled based on the "Individual Income Tax Law" and relevant regulations, documents, and supplementary provisions issued by the State Council, Ministry of Finance, and State Administration of Taxation from 1980 to the end of June 2004. The book has the following characteristics:
1. It corresponds with other regulatory guides and operational guides, forming a series of income tax books. Organized by tax law elements, this book complements five other guides published by China Taxation Press in 2004: "Guide to Enterprise Income Tax Declaration and Audit," "Financial Accounting and Taxation Practice for Public Institutions," "Guide to Enterprise Income Tax Final Calculation Regulations," "Guide to Foreign-Invested Enterprise Income Tax Final Calculation," and "Tax Regulations for Foreign Permanent Representative Offices of Enterprises." Together, these six guides form a series of income tax regulatory guides for domestic, foreign-invested, and foreign enterprises in the People's Republic of China.
2. It primarily focuses on the regulations of the State Administration of Taxation, with local regulations as necessary supplements. The book emphasizes the provisions of the State Council, Ministry of Finance, and State Administration of Taxation, while also introducing supplementary local regulations. Additionally, it provides supplementary practices for specific industries and business operations.
3. To facilitate reader use, the book explains common knowledge and difficult points related to tax law in the form of "Introduction," "Policy Analysis," and unattributed text or paragraphs. These explanations are non-regulatory in nature.
4. For readers who wish to access the full text of the regulations covered in this book, they may refer to the "Tax Laws of the People's Republic of China" (loose-leaf edition) published by China Taxation Press by citation number, or visit the China Taxation Information Network (www.taxation.cn) or the "Beijing Honghai Pearl Tax Consulting Network" (www.bjhhmz.com.cn).