Overview of China's Tax System: 2003 Edition

Author: Liu Zuo
Publisher:
Publish Date: 2003-05-01
Features: Taxation is the main source of revenue for the Chinese government and an important economic lever for national macro-control, playing a crucial role in China's economic and social development. Based on the current effective tax-related laws, regulations, rules, and authoritative materials issued by the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, and the State Council Tariff Commission, this book provides a comprehensive overview of the basic situation of China's current tax system. It includes the history of tax system development, the taxpayers, items, rates, calculation basis, calculation methods, tax reduction and exemption provisions, tax payment periods and locations, tax collection and management systems, tax authorities, etc., accompanied by appropriate calculation examples and charts. It also introduces tax types under suspension, tax types not yet legally levied, and non-tax revenue collection items by tax authorities. The content is concise, easy to understand, and convenient for reference. It is hoped that this book will help readers gain a general understanding of China's tax system.