Tax Collection and Management Practice

Author: Fan Jian / Li Lifeng (editors)
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 systems of China, the Tax Research Institute of the State Administration of Taxation organized tax experts to write this series of "China Tax Guide" books. This series comprehensively introduces 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 facilitate readers in staying updated with the latest changes in China's tax system, we revised the 2000 edition based on the current tax laws and tax policies of China, 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, Foreign-Invested Enterprises and Foreign Enterprises Income Tax, Individual Income Tax, and Tax Collection and Management.