WTO and Leaders' Financial and Tax Knowledge Comprehensive Book (Vol. 1 & 2, 1CD)

Author: None
Publisher: China Financial and Economic Publishing House
Publish Date: 2002-08-01
Features: Authoritative, Comprehensive, Professional, Practical, Forward-looking, Convenient
Fiscal matters are an important part of national functions. Fiscal policy is a crucial tool for macro-control at the national level, and a strong fiscal strength is a significant embodiment and strong guarantee of a country's strength, stability, and security. On November 10, 2001, China joined the World Trade Organization (WTO). In the face of opportunities and challenges from WTO, we must correctly utilize fiscal policy and leverage fiscal tools such as budgets, taxes, and transfer payments to optimize resource allocation and regulate income distribution. Leaders at all levels should pay great attention to and support fiscal work, continue to deepen fiscal reforms, enhance fiscal functions, strengthen fiscal management, and learn fiscal knowledge. They must be familiar with fiscal policies, fiscal regulations, and fiscal practices. It is essential to firmly establish the idea of managing state finances for the people, constantly improve leadership and management capabilities in economic work, govern according to law, strictly manage finances, strengthen tax collection and management, plug loopholes, combat corruption, collect overdue taxes, and vigorously overhaul fiscal order.
This book is newly compiled based on the latest enacted tax collection laws by the Ministry of Finance of the People's Republic of China, the State Administration of Taxation, the State Council Tariff Commission, and the General Administration of Customs from June 2001 to July 2002, covering fiscal and tax system reforms, tax and fee reforms, Value Added Tax (VAT), Consumption Tax, Business Tax, Customs Duties, Individual Income Tax, Corporate Income Tax, Vehicle Purchases, Vehicle and Boat Usage, Ship Tonnage Tax, Stamp Duty, Deed Tax, Slaughter Tax, and special domestic tax preference policies.