Current Enterprise Tax Policy and Regulation Application Guide

Author: Xu Taiyi
Publisher:
Publish Date: 2006-05-01
Features: This book introduces various taxes in China, including Value-Added Tax (VAT), Consumption Tax, Business Tax, Resource Tax, Corporate Income Tax, Foreign-Invested Enterprises Income Tax, Individual Income Tax, and more. It also covers import and export tax policies, invoice usage and management, and comprehensive tax policies, encompassing all tax policies and regulations related to corporate tax. Major tax categories include two main sections: "Policy Overview" and "Current Regulations."
The "Policy Overview" provides a concise summary of tax policies, highlighting key points, difficult issues, and tax incentives that taxpayers should pay attention to. It offers comprehensive guidance for legal tax compliance and tax savings. References (document numbers) are marked for important policies to facilitate quick access to policy basis.
The "Current Regulations" goes beyond simply listing policies and regulations by carefully organizing them based on the principles of "current" and "effective." They are categorized into "Basic Regulations," "General Provisions," "Industry Policies," and "Related Regulations," aiming for comprehensiveness and accuracy to make it easy for readers to find information quickly.
To assist readers in using this book, we have meticulously compiled an index by document number, a directory of repealed documents and their basis. Considering the extensive content of the book, we have provided a detailed table of contents and a master index organized by page numbers.
This book is suitable for accounting and finance personnel in enterprises and institutions, professionals in accounting firms, tax consulting firms, and other intermediary agencies, as well as staff in tax, audit, and finance departments. It is also a valuable resource for students, researchers, and other professionals in finance-related fields for study and reference.