Chinese individual income tax

Author: Liu Zuo / Jin Dongsheng (Editor-in-Chief)
Publisher:
Publish Date: 2005-06-01
Features: This book is based on the current Chinese tax laws and relevant authoritative materials, providing a comprehensive overview of the basic situation of the current Chinese income tax system. It includes a brief history of tax system development, the taxpayers, scope of taxation, basis for taxation, tax rates, tax calculation methods, tax reduction and exemption regulations, and related tax collection and management systems. Appropriate calculation examples and charts are provided, making the content detailed, easy to understand, convenient to reference, and effectively helping readers understand the Chinese income tax system.