Public institutions, social organizations, private non-enterprise units: Tax practices and skills

Author: He Zidong
Publisher:
Publish Date: 2005-04-01
Features: This book is a specialized work in China that introduces the tax practices and techniques for public institutions, social organizations, and private non-enterprise units. The book consists of five chapters, including:
Basic knowledge of taxation;
Tax policies for welfare and school-run enterprises;
Value-added tax on cultural and sports industries, service industries, transfer of intangible assets, and sales of immovable property;
Corporate income tax on public institutions, social organizations, and radio and television institutions;
Tax policies related to medical and health institutions, personal income tax for non-enterprise units, urban maintenance and construction tax, property tax, urban land use tax, vehicle use tax, vehicle purchase tax, stamp duty, deed tax, and land occupation tax.
At the end of the book, there are five appendices selected, including:
A directory of tax regulations for public institutions, social organizations, and private non-enterprise units;
The Law of Tax Collection and Administration and its Implementation Rules;
A notice from the State Administration of Taxation on specific issues concerning the implementation of the "Law of the People's Republic of China on Tax Collection and Administration" and its Implementation Rules;
An overview of tax preferential policies for public institutions, social organizations, and private non-enterprise units.
This book is suitable for learning and reference by practitioners in public institutions, social organizations, private non-enterprise units, tax agent firms, accounting firms, law firms, and tax administration personnel.