Overview of China's Tax System (2006 Edition)

Author: Liu Zuo
Publisher:
Publish Date: 2006-04-01
Features: This book is based on the current effective tax 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, and the General Administration of Customs. It provides a comprehensive overview of the basic situation of China's current tax system, including the history of tax system development, taxpayers, tax items, tax rates, tax bases, tax calculation methods, tax reduction and exemption provisions, tax payment periods and locations, tax collection and management systems, tax authorities, and more. It is accompanied by appropriate calculation examples and charts. The book also introduces tax types suspended for collection, tax types not yet legislated for collection, and non-tax revenue income projects collected by tax authorities. It is concise, easy to understand, and convenient to reference.