內容簡介
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.
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.
