Overview of China's Local Tax System

Author: Liu Zuo
Publisher:
Publish Date: 2005-05-01
Features: This book is based on the current effective tax laws, regulations, rules, and authoritative materials issued by the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, and the State Administration of Taxation. It provides a comprehensive overview of the basic situation of China's current local tax system, including the history of the development of the local tax system in China, the taxpayers, tax items, tax rates, calculation basis, calculation methods, tax reduction and exemption provisions, tax payment periods and locations, tax collection and management systems, tax authorities, and other content. It also introduces the central-local shared taxes and non-tax revenue income projects where local tax authorities participate in collection. Appropriate calculation examples and charts are provided, making the content concise, easy to understand, and convenient to reference. In the future, I will revise this book regularly or irregularly according to changes in China's local tax system to keep the content up-to-date and applicable. I hope this book will help readers understand the general overview of China's local tax system.