Value Added Tax Collection Practical Q&A

Author: Gu Lianhai, Editor-in-Chief
Publisher:
Publishing Date: 2000-09-01
Features: Taxation is an obligation of every citizen. The collection of taxes must be conducted in compliance with laws and regulations, which requires a thorough understanding of national tax policies and legal frameworks, as well as their adherence and application in daily practice. On May 1, 2001, the Tax Collection and Management Law of the People's Republic of China was revised and implemented. This series of books was organized in response to this regulatory change. The series is divided into main tax categories, including Interpretation and Cases of the New Tax Collection and Management Law, Practical Q&A on Corporate Income Tax Collection, Practical Q&A on Business Tax Collection, Practical Q&A on Individual Income Tax Collection, and Practical Q&A on Value-Added Tax Collection. In the form of Q&A, it clearly and understandably introduces some commonly used and practical laws, regulations, rules, and approvals, as well as the constitutive elements and legal responsibilities of tax-related crimes. This not only encourages voluntary tax compliance but also enables readers to judge the correctness of tax collection actions, resisting arbitrary levies and excessive charges. This book is not only suitable for tax professionals but also serves as a guide for taxpayers.