We’ve just received this in from Hein publishers in the USA
Highlights the Changes Made to the Primary Types of Taxes in China
The tax system in China is not one of the most advanced in the world, but is certainly one of the most rapidly changing systems. Although keeping up with the ever-changing tax system is not easy to do, the book will provide readers with up-to-date information about Chinese tax from the perspective of a Chinese tax scholar.
Since the first edition of the book was published in 2006, the primary types of tax have undergone substantial changes. Amendments to the Individual Income Tax Law obligated, for the first time, people with an annual income of RMB 120,000 yuan or more to file an annual tax return in addition to having their employer withhold taxes from their pay. With the frequent revisions of a pretax deduction, the individual income tax became a hot topic in the news. All three of the “backbone taxes” were amended in 2008. The business tax, value added tax, and consumption tax are the primary sources of China’s tax revenue.
This work also focuses on changes made to taxes of lesser significance, including the farmland occupation tax and the urban land use tax. The animal slaughter tax and the agricultural tax were repealed, while new tobacco and gas taxes were introduced.
Jin’s Regulatory Environment of Chinese Taxation, Second Edition provides insight into the system of Chinese taxation. This work also includes a brief introduction to the evolution and development of the Chinese taxation system, and describes the different types of taxes, the categories they fall into, and the structure of Chinese tax law. This second edition is a key component to any Chinese law collection and a great resource for Chinese legal research.
1 volume……………………………………………………….$95.00
Item #342640??? ISBN 978-0-8377-1707-4
Pages: xxi, 494 pp.
Published: Buffalo; William S. Hein & Co., Inc.; 2009
CHINESE LAW SERIES, VOLUME 13
?
For more information on this and other Hein Chinese legal titles please? download the following pdf
