Pravovoe regulirovanie nalogooblozhenii︠a︡ v Kitaĭskoĭ Narodnoĭ Respublike
By: R.A. Shepenko
Publisher: Muraveĭ
Published: 2001
Place of publication: Moskva
Language: rus
Number of pages: 197
Subjects: Taxation; Law and legislation
Description: A description of the current taxation system of the People's Republic of China.  Chapter headings:  Foundations of the taxation system: tax law; administration of tax collection; tax violations and penalties.  Types of taxes, duties, and imposts: tax on the income of national enterprises; tax on the income of joint ventures and enterprises financed with foreign capital; income tax on individuals; value-added tax; consumption tax; tax on resources; tax on land improvements; customs duty; anti-dumping and compensation duty; tax for loss of arable land; sales tax; stamp duty.
Notes: Includes bibliographical references (p. 195-196) and index.