Practical Guide to the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China

Author: Financial and Taxation Law Department, General Office of the State Council
Publisher:
Publish Date: 2002-09-01
Features: To study, promote, and implement the newly revised "Measures for the Administration of the Tax Collection Law of the People's Republic of China," we organized the writing of this book. The features of this book are as follows: , the contributors are experts and scholars from the General Office of the State Council who directly organized and participated in the revision and drafting of this regulation. They are familiar with the drafting process, legislative background, and the accurate and complete meaning of the provisions. Second, the book has a novel structure, focuses on practical needs, and is convenient and user-friendly, making it easy for a broad readership to study and use. Third, the content is rich. The book is centered on the revised "Measures for the Administration of the Tax Collection Law," while also incorporating the revised "Tax Collection Law" and related laws and regulations, providing readers with a comprehensive and complete understanding of China's tax collection and management legal system. The content of the book is authoritative and practical, making it a read and authoritative training textbook for tax authorities at all levels, their staff, taxpayers, withholding and payment agents, lawyers, and others.