Personal Income Tax Handbook

Author: Liu Xinyi
Publisher:
Publish Date: 2006-01-01
Features: Personal income tax is a tax levied on various taxable income earned by individuals (natural persons). This taxable income includes labor income, property income, and other types of income. The taxpayers of personal income tax include both Chinese citizens and foreign individuals. It can be said that anyone with income has the potential to become a taxpayer of personal income tax. Due to the broad scope of taxation of personal income tax, it affects everyone, and thus is a topic of widespread concern. The content of this book is divided into three parts: Introduction, Tax Law Provisions, and Appendices. In the Introduction, it introduces some knowledge about personal income tax; in the Tax Law Provisions, it provides detailed explanations on various aspects of personal income tax, including taxpayers, taxable objects, tax rates, tax incentives, calculation of taxable income and tax liability, personal savings interest income tax, personal income tax for investors in sole proprietorship enterprises and partnership enterprises, tax filing procedures, tax collection and management measures, international tax agreements, financial management and accounting for personal income tax, as well as sample tax return forms; in the Appendices, it mainly collects other relevant regulations related to personal income tax. Therefore, this book is highly practical and operational. The content of this book is divided into three parts: Introduction, Tax Law Provisions, and Appendices.