Consumption tax practice

Author: Hu Xianming (Editor)
Publisher:
Publish Date: 2004-12-01
Features: To promote China's tax laws and help the general public and taxpayers fully understand the current tax laws and tax collection and management system of our country, the Tax Science Research Institute of the State Administration of Taxation organized tax experts to compile this series of "China Tax Guide" books. This is a comprehensive series introducing the specific business operations of various taxes under China's current tax system. Since its first publication in 1998, the series has been well-received by a broad readership. To enable readers to stay updated on the latest changes in China's tax system, we revised the 2000 edition based on the current tax laws and policies of our country, naming it "China Tax Guide (2004 Edition)." This revision is limited to seven sub-series: Value-Added Tax, Consumption Tax, Business Tax, Corporate Income Tax, Income Tax of Foreign-Invested Enterprises and Foreign Enterprises, Individual Income Tax, and Tax Collection and Management.