CHINA MASTER TAX GUIDE 2009/10 7TH EDITIONPDF电子书下载

PART Ⅰ -- INTRODUCTION 3

Legal and Administrative Framework of China Tax 3

Introduction to China Taxes 11

PART Ⅱ -- INDIVIDUAL AND ENTERPRISE INCOME TAXES 43

Individuals and Enterprises Liable to Income Tax 43

Taxable Income and Exemptions 65

Deductions 121

Depreciation of Fixed Assets 143

Withholding Tax 157

Tax Rates and Computations 173

Tax Administration and Collection 209

Investigations, Disputes and Penalties 243

Double Tax Relief 257

Preferential Tax Treatment 341

PART Ⅲ -- TURNOVER, CONSUMPTION AND OTHER TAXES 379

Value-added Tax 379

Consumption Tax 455

Business Tax 487

Transaction and Property-Related Taxes 513

FINDING AIDS 559

Abbreviations 559

Legislation Finding List 563

Index 595