Rural taxes

Author: Editorial Committee of "Series of Rural Economic, Technological, and Social Knowledge"
Publisher:
Publish Date: 2000-10-01
Features: Taxation is the primary source of state revenue, collected from the people and used for the people. Rural taxation plays a positive role in promoting rural economic development and serves as an important source of funds for improving agricultural production conditions and developing rural public welfare undertakings. Rural taxation involves agricultural taxes and most industrial and commercial taxes, including agricultural tax, pastoral tax, agricultural special product tax, value-added tax, consumption tax, business tax, urban maintenance and construction tax, corporate income tax, individual income tax, resource tax, land occupation tax, deed tax, and slaughter tax, among others. This book provides a concise introduction to the basic knowledge of taxation, as well as the scope of taxation, taxpayers, tax rates, tax amounts, methods of payment, and tax exemptions for the aforementioned tax categories, enabling farmers and grassroots cadres to gain a comprehensive understanding of rural taxation.