Import and export taxes

Author: Compiled by China Legal Publishing House
Publisher:
Publish Date: 2002-11-01
Features: Tax is the main source of national finance, and it is also closely related to various enterprises, public institutions, and the general public. An important feature of tax is its legal nature, meaning that tax types, items, rates, etc., must be clearly stipulated by law.
We have selected and compiled this series of "Common Tax Law Handbooks," collecting relevant national laws, administrative regulations, departmental rules, and related regulatory documents according to tax categories such as Value-Added Tax (VAT), Business Tax, Import and Export Tax, Corporate Income Tax, Individual Income Tax, Income Tax for Foreign-Invested Enterprises and Foreign Enterprises, Stamp Duty, Agricultural Tax, Deed Tax, Urban Real Estate Tax, and Vehicle and Vessel Use Tax, as well as tax collection and management.