作者：刘佐
页数：611
出版社：中国财政经济出版社
出版日期：2007
ISBN：9787500596608
电子书格式：pdf/epub/txt
内容简介
this book has compiled the currently effective tax laws, regulations and rules, issued from the foundation of prc to march 16, 2007 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 areprovided 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.
with the economic development and the perfecting of the tax system of china, some tax legislation may be adjusted. therefore, this book shall be updated accordingly to satisfy the need of the readers.
本书特色
This book has compiled the currently effective tax laws, regulations and rules, issued from the foundation of PRC to March 16, 2007 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.
目录
about author
ⅰ. goods and service taxes
1. provisional regulations of the people’s republic of china on
value added tax
issued by the state council decree no. 134 of prc on
december 13, 1993
2. detailed rules for the implementation of the provisional
regulations of the people’s republic of china on value
added tax
issued by the ministry of finance ( [ 93 ] cai fa zi no. 38) on
december 25, 1993
3. provisional regulations of the people’s republic of china
on consumption tax
issued by the state council decree no. 135 of prc on
december 13, 1993
4. detailed rules for the implementation of the provisional
regulations of the people’s republic of china on consumption tax
issued by the ministry of finance ( [ 93 ] cai fa zi no. 39) on
december 25, 1993
5. provisional regulations of the people’s republic of china
on business tax
issued by the state council decree no. 136 of prc on
december 13, 1993
6. detailed rules for the implementation of the provisional
regulations of the people’s republic of china on business tax
issued by the ministry of finance ( [ 93 ] cai fa zi no. 40) on
december 25, 1993
……
ⅱ.income taxes
ⅲ.property taxes
ⅳ.other taxes
ⅴ.tax collection and administration
general commentaries
