People's Republic of China Tax Collection and Administration Law

Author: Legal Publishing House
Publisher:
Publish Date: 2001-04-01
Features: Taxation has long been the primary means by which a country obtains fiscal revenue. It plays a pivotal role in balancing national fiscal (revenue and expenditure), ensuring the stability of socio-economic life. In contemporary times, taxation also carries the important functions of adjusting industrial structures, optimizing social resource allocation, and balancing various interest relationships. This book focuses on introducing several major modules, including tax management, tax collection, tax inspection, legal liability, and supplementary provisions. It not only covers the general principles of the Law of the People's Republic of China on the Administration of Tax Collection and Management, but also includes the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Management, to facilitate readers' further understanding. It enables readers to truly grasp the essence of taxation and, based on their practical experiences, uphold the proper operation of the tax system.