Chinese tax system

Author: Hu Yijian / Country: Mainland China
Publisher:
Publish Date: 2006-08-01
Features: "China's Tax System" is a discipline that systematically reflects China's tax policies and institutional content, and is also a major course in the financial and economic teaching curriculum system of our country. This book strives to present the overall picture of China's tax policies and institutions in a concise, systematic, and practical manner, making the textbook suitable for both teaching and self-study needs. The book is divided into 13 chapters. Chapter 1 is an introduction to the tax system, including the characteristics of taxation, tax system elements, tax system structure, and tax system, introducing basic knowledge and fundamental issues related to the tax system. Chapters 2 to 13 cover the basic policies and institutional content of various tax types such as turnover tax, income tax, property tax, and behavioral tax.