China tax system

Author: Liu Zuo, Liu Tieying (translator and compiler)
Publisher:
Publish Date: 2002-02-01
Features: Taxation is the main source of China's state revenue and an important economic lever used by the Chinese government to strengthen macroeconomic regulation. It has a significant impact on China's economic and social development and is closely related to the interests of every enterprise and citizen. After the tax system reform in 1994 and gradual improvements over the years, China has initially established a tax system that meets the needs of the socialist market economy system and has played a positive role. With the continuous development of China's economy and further expansion of its opening-up, China's tax system will undoubtedly attract special attention from both domestic and international parties. Based on the current tax laws and regulations of China and relevant authoritative materials, this book provides a concise introduction to the current tax system of China in simple language. In the future, we will continue to revise this book according to changes in China's tax system to make its content more up-to-date, comprehensive, and applicable. We hope this book will help readers gain a general understanding of China's tax system.