by Zuo LIU (Taxation Science and Research Institute of State Administration of Taxation of China)

About Zuo LIU

This book is a comprehensive guide to China's Taxation system and its development. Based on the current Chinese Tax legislation promulgated by the various state bodies, namely, the National People's Congress, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs and Tariff, and the Classification Committee of the State Council, the author introduces China's current Tax system by going into the history of each Tax and its subsequent development, highlighting the role of the Taxpayer and organizations in the Tax structure. To help explain these Taxes, examples are used to show how the computation is derived.

Published by Cengage Learning Asia and marketed by World Scientific Publishing Co.

• Development of Chinese Tax
• Current Tax System of China
• Value-Added Tax
• Consumption Tax
• Business Tax
• Enterprise Income Tax
• Foreign Enterprise Income Tax
• Individual Income Tax
• Resource Tax
• City and Township Land Use Tax
• House Property Tax
• Urban Real Estate Tax
• Inheritance Tax
• City Maintenance/Construction Tax
• Farm Land Occupation Tax
• Fixed Assets Investment Tax
• Land Appreciation Tax
• Vehicle Acquisition Tax
• Fuel Tax
• Social Security Tax
• Vehicle/Vessel Tax
• Vehicle/Vehicle Plate Tax
• Vessel Tonnage Tax
• Stamp Tax
• Deed Tax
• Securities Exchange Tax
• Slaughter Tax
• Banquet Tax
• Agriculture Tax
• Agriculture Specialties Tax
• Animal Husbandry Tax
• Custom Duties/Tariffs
• Major Tax Incentives
• Non-Tax Fiscal Revenue
• Tax Collection and Administration System
• Tax Administrative Review
• Tax Administrative Appeal