Chinese Individual Income Tax (Latest Version)

Author: Liu Zuo / Jin Dongsheng, Editors
Publisher:
Publish Date: 2005-07-01
Features: China's Income Tax (New Edition) Tax is a major source of a country's fiscal revenue and an important economic lever for macro-control. It has a significant impact on a nation's economic and social development and is closely related to every citizen and enterprise. How do individuals and enterprises in China pay taxes, how much tax do they pay, and what are the preferential policies and relevant regulations? To help readers understand the basic situation of China's current tax system, the Institute of Taxation Research of the State Administration of Taxation has organized a group of tax experts to meticulously compile the China's Income Tax (New Edition). Director Liu Zuo and Deputy Director Jin Dongsheng serve as the editors. Based on China's current tax laws and authoritative materials, this book provides a relatively comprehensive overview of the basic situation of China's current income tax system, including a brief history of tax system development, the taxpayers of various income taxes, the scope of taxation, the basis for taxation, tax rates, tax calculation methods, tax reduction and exemption provisions, and related tax collection and management systems. It also includes appropriate calculation examples and charts, making the content detailed, easy to understand, and convenient to reference, which can effectively help readers understand China's income tax system.