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