Tax Collection and Management Law -- Selected Related Regulations

Author: Legal Publishing House Regulations Center
Publisher:
Publish Date: 2004-03-01
Features: According to the provisions of the Tax Administration Law, the Tax Administration Law applies to the administration of all tax types legally collected by tax authorities, except for land occupation tax, deed tax, agricultural tax, pastoral tax, customs duties, and taxes collected by customs on behalf of the customs. However, in practice, due to the current state of China's tax legislative system, the relevant legislation for each tax type specifies issues such as collection and payment for that tax, thereby forming together with the Tax Administration Law the tax administration system of China. As a procedural tax law, the Tax Administration Law must be coordinated with the substantive tax laws of each tax type to ultimately fulfill its role in procedural regulation. To provide readers with a comprehensive understanding of China's tax system, this book also includes relevant tax laws. Considering that the current legislative framework for income tax is relatively mature and well-developed, this series of books compiles it separately into a volume.