Real estate tax in China

Author: Liu Zuo
Publisher:
Publish Date: 2006-02-01
Features: This book is based on the current effective tax laws, regulations, rules, and authoritative materials issued by the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, and the State Administration of Taxation. It provides a comprehensive overview of the basic situation of China's current real estate tax system, including the history of the development of the real estate tax system in China, the taxpayers, tax items, tax rates, tax bases, tax calculation methods, tax reduction and exemption provisions, tax payment periods, tax payment locations, and tax collection and management systems. It also introduces other taxes related to real estate. Appropriate calculation examples are provided, making the content concise, easy to understand, and convenient to reference. It is hoped that this book will help readers understand the general outline of China's real estate tax system.