Chinese tax system

Author: He Zidong
Publisher:
Publish Date: 2005-06-01
Features: This book systematically and comprehensively introduces knowledge and skills related to China's current tax system and the practical operations of various taxes. The book consists of twelve chapters. The content includes: basic knowledge of taxation, basic knowledge of the tax system, value-added tax system, consumption tax system, business tax system, domestic enterprise income tax system, foreign-invested enterprise and foreign enterprise income tax system, individual income tax system, real estate tax and land use tax system, vehicle and vessel use and purchase tax system, agricultural tax system, animal husbandry tax system, land occupation tax system, deed tax system, customs duty system, import tax system for luggage and postal articles, ship tonnage tax system, urban maintenance and construction tax system, resource tax system, stamp duty system, land value-added tax system, etc. This book is suitable for tax officers, accounting personnel, tax public officials, tax agents, etc., for reference. It can also be used as a textbook for Chinese tax system or national tax courses in higher education institutions majoring in finance and economics.