Investing in China: A Practical Guide to Taxation and Legal Matters

Author: Liu Zuo
Publisher:
Publishing Time: 2006-03-01
Features: Based on the currently effective Chinese tax laws, regulations, rules, and relevant authoritative materials issued by the National People's Congress (NPC) and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, the Tariff and Classification Committee of the State Council, this book briefly presents an overall picture of the current Chinese foreign tax system, including taxpayers, taxable items, tax rates, tax base, computation methods, tax reduction and exemptions, tax period, tax payment places, tax administration, and tax organization concerning various types of taxes. This book is supported by proper examples for computation and graphs. It is concise, easy to understand, and convenient to scan through. We hope this book would be of help to the readers to understand the basic points of the Chinese foreign tax system. Being subject to our ability and some objective conditions, inadequacy is unavoidable in the book. We would like to apologize for that and welcome criticism and suggestions. In the future, we will continue to regularly revise the book based on the changes of the Chinese foreign tax system in order to update the content of the book and make it more applicable.