Basic Regulations on Taxation of the People's Republic of China

Author: Compiled by the Book Compilation Team
Publisher:
Publishing Date: 2000-01-01
Features:
1. This book compiles all currently effective basic tax laws, regulations, and rules issued by the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, and the State Council Tariff Commission from the founding of the People's Republic of China to January 1, 2005. For ease of use, necessary annotations or technical treatments have been made for some important amendments to the aforementioned documents during the editing process.
2. The regulations compiled in this book are divided into seven parts: Value-Added Tax and Other Tax Classes, Income Tax Classes, Resource and Property Tax Classes, Purpose and Behavior Tax Classes, Agricultural Tax Classes, Tax Collection and Management Classes, and Appendices. Additional fees such as Education Surcharge, Mine Use Fees, Cultural Undertakings Construction Fees, and Social Insurance Fees are not taxes but are collected by tax authorities in accordance with national regulations, so relevant regulations are also included in this book.
3. With the continuous development of China's economy and the gradual improvement of the tax system, some tax regulations will also be adjusted accordingly. Therefore, the handling of various issues in tax enforcement should be based on current regulations.