This book is a comprehensive guide to China's Taxation system and its development. Basedon the current Chinese Tax legislation promulgated by the various state bodies, namely, theNational People's Congress, the State Council, the Ministry of Finance, the State Administrationof Taxation, the General Administration of Customs and Tariff, and the ClassificationCommittee of the State Council, the author introduces China's current Tax system by goinginto the history of each Tax and its subsequent development, highlighting the role of theTaxpayer and organizations in the Tax structure, To help explain these Taxes, examples areused to show how the computation is derived.
Preface
1 Development of China's Tax System
The Three Stages of Tax Reform
2 The Current Tax System
Tax Categories and Revenue
Tax Legislation
Taxation on Foreign Investment
3 Value-Added Tax
Taxpayers
Taxable Items and Rates
Tax Computation Methods
Tax Reductions and Exemptions
Liability, Time Limit, and Place for Tax Payment
4 Consumption Tax
Taxpayers
Taxable Items and Rates
Tax Computation Methods
Tax Reductions, Exemptions, and Refunds
Liability, Time Limit, and Place for Tax Payment
5 Business Tax
Taxpayers
Taxable Items and Rates
Tax Computation Methods
Tax Reductions and Exemptions
Liability, Time Limit, and Place for Tax Payment
6 Enterprise Income Tax
Taxpayers
Computation Methods
Tax Reductions and Exemptions
Time Limit and Place for Tax Payment
7 Foreign Enterprise Income Tax
Taxpayers
Computation Methods
Tax Reductions and Exemptions
Time Limit and Place for Tax Payment
8 Individual Income Tax
Taxpayers
Taxable Items, Rates, and Computation
Tax Reductions and Exemptions
Time Limit and Place for Tax Payment
9 Resource Tax
Taxpayers
Taxable Items and Tax Per Unit
Computation Methods
Tax Reductions and Exemptions
Time Limit and Place for Tax Payment
10 City and Township Land Use Tax
Taxpayers
Taxable Land and Tax Per Unit
Computation Methods
Tax Reductions and Exemptions
Time Limit and Place for Tax Payment
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