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圖書內容簡介

This book has compiled the currently effective tax laws, regulations and rules, issued from the foundation of PRC to March 1, 2008 by the NPC and its standing committee, the State Council (including the former Ad-ministrative Council), the Ministry of Finance, the State Administration of Taxation ( including the former Tax Administration Bureau of the Ministry of Finance and the State Tax Bureau) and the General Administration of Customs. The most valuable innovation in this book is the commentaries or tech-nical treatments, where necessary, provided on important points of revision during the course of the editing of the documents. The compilation of the documents and the commentaries thereof are provided by Mr. Liu Zuo, Director-General and Researcher of the Taxa-tion Science and Research Institute of the State Administration of Taxation of China and are translated by Mr. Liu Tieying from the State Administra-tion of Taxation of China.

圖書目錄

Foreword
About Author
Ⅰ. Goods and Service Taxes
1. Provisional Regulations of the People's Republic of China on Value Added Tax
2. Detailed Rules for the Implementation of the Provisional Regulations of the
People's Republic of China on Value Added Tax
3. Provisional Regulations of the People's Republic of China on Consumption Tax
4. Detailed Rules for the Implementation of the Provisional Regulations of the
People's Republic of China on Consumption Tax
5. Provisional Regulations of the People's Republic of China on Business Tax
6. Detailed Rules for the Implementation of the Provisional Regulations of the
People's Republic of China on Business Tax
7. Resolution of the Standing Committee of the NPC on Applying the Provisional
Regulations of VAT, Consumption Tax and Business Tax to Enterprises with Foreign
Investment and Foreign Enterprises
8. Circular of the State Council on Issues Concerning Applying the Provisional
Regulations of VAT, Consumption Tax and Business Tax to Enterprises with Foreign
Investment and Foreign Enterprises
9. Provisional Regulations of the People's Republic of China on Vehicle Acquis-
ition Tax
10. Regulations of the People's Republic of China on Import and Export Duties
Ⅱ. Income Taxes
1. Law of the People's Republic of China on Enterprise Income Tax
2. Detailed Regulations for the Implementation of the Law of the People's Repub-
lic of China on Enterprise Income Tax
3.Individual Income Tax Law of the People's Republic of China
4. Regulations for the Implementation of the Individual Income Tax Law of the Pe-
ople's Republic of China
5. Provisional Regulations of the People's Republic of China on Land Appreciation
Tax
6. Detailed Rules for the Implementation of the Provisional Regulations of the Peo-
ple's Republic of China on Land Appreciation Tax
Ⅲ. Property Taxes
1. Provisional Regulations of the People's Republic of China on Housing Property Tax
2. Provisional Regulations Governing Urban Real Estate Tax
3. Provisional Regulations of the People's Republic of China on City and Township L-
and Use Tax
4. Provisional Regulations of the People's Republic of
1. Provisional Regulations of the People's Republic of China Concerning Stamp Tax
2. Detailed Rules for the Implementation of the Provisional Regulations of the Peop-
le's Republic of China Concerning Stamp Tax
3. Provisional Regulations of the People's Republic of China on City Maintenance and
Construction Tax
4. Provisional Regulations of the People's Republic of China on Tobacco Tax
5. Provisional Regulations of the People's Republic of China on Fixed Assets Invest-
ment Orientation Regulation Tax
6. Detailed Rules for the Implementation of the Provisional Regulations of the People's
Republic of China on Fixed Assets Investment Orientation Regulation Tax
Ⅴ. Tax Collection and Administration
1. Law of the People's Republic of China on-Tax
2. Detailed rules for the Implementation of the Law of the People's Republic of China
on Tax Administration and Collection
3. Rules for Tax Administrative Review (Trial)
GENERAL COMMENTARIES