China's Taxation Guide for Foreign-related Matters (Revised Edition 2006)

Author: Liu Zuo
Publisher:
Publishing Date: 2006-06-01
Features: Based on the current effective foreign-related tax laws, regulations, chapters, 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, and the General Administration of Customs, this book provides a comprehensive and concise introduction to China's current foreign-related tax system in the form of Q&A and simple language. It covers the taxpayers, tax items, tax rates, calculation methods, tax reduction and exemption provisions, tax payment periods, tax payment locations, tax collection management systems, tax administrative institutions, and other relevant content, with illustrative examples. The book aims to be brief, clear, and easy to understand. It is a bilingual edition (Chinese-English) designed to meet the needs of people from various sectors in China and abroad for a quick and convenient understanding of the foreign-related tax system.