2006- Simple Tax Knowledge Q&A

Author: Liu Zuo
Publisher:
Publish Date: 2006-08-01
Features: Taxation is the main source of national revenue in China and an important economic lever for the state to strengthen macro-control. It has a very important impact on China's economic and social development and is closely related to the interests of every enterprise and citizen. To help readers understand the basic situation of China's current tax system, the author wrote this pamphlet. Based on the current effective tax-related fundamental laws, regulations, rules, and authoritative materials issued by the National People's Congress and its Standing Committee, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs, and the State Council Tariff Commission, it comprehensively and concisely introduces China's current tax system in the form of Q&A and simple language, covering the taxpayers, items, tax rates, calculation methods, tax reduction and exemption provisions, tax payment periods, tax payment locations, tax collection management systems, tax authorities, and other content. It also includes calculation examples to strive for simplicity and clarity, making it easy to understand. We hope it can provide readers with some basic knowledge about China's tax system.