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

……