一、流转税类 1
中华人民共和国增值税暂行条例 1
中华人民共和国增值税暂行条例实施细则 4
增值税若干具体问题的规定 9
关于协值税会计处理的规定 10
增值税专用发票使用规定 14
增值税部分货物征税范围注释（英文略） 18
中华人民共和国消费税转告条例 21
中华人民共和国消费税暂行条例实施细则 24
消费税若干具体问题的规定 27
关于消费税会计处理的规定 31
消费税征收范围注释（英文略） 33
中华人民共和国营业税暂行条例 40
中华人民共和国营业税暂行条例实施细则 43
关于营业税会计处理的规定 47
营业税税目注释（英文略） 48
全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的规定 54
二、所得税类 55
中华人民共和国企业所得税暂行条例 55
中华人民共和国外商投资企业和外国企业所得税法 57
中华人民共和国外商投资企业和外国企业所得税法实施细则 61
中华人民共和国个人所得税法 75
中华人民共和国个人所科税法实施条例 78
三、其他税类 83
中华人民共和国资源税暂行条例 83
中华人民共和国土地增值税暂行条例 85
中华人民共和国印花税暂行条例 87
四、征收管理类 90
中华人民共和国税收征收管理法 90
全国人民代表大会常务委员关于惩治偷税抗税犯罪的补充确定 97
中华人民共和国发票管理办法 98
Ⅰ.Turnover Taxes 102
Provisional Regulations of the People's Republic of Chian on Value-Added Tax 102
Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax 109
Provisions for Some Spcific Questions on Value-Added Tax 119
Provisions Concerning the Aocounting Treatments on Value-Added Tax 122
Provisions for the Use of Special Invoices of Value-Added Tax 129
Provisional Regulations of the People's Republic of China on Consumption Tax 138
Detailed Rules for the Implementartion of the Provisional Regulations of the People's Republic of China on Consumption Tax 144
Provisions for Some Specific Questions on Consumption Tax 151
Provisions Concerning the Accounting Treatments on Consumption Tax 159
Provisional Regulations of the People's Republic of China on Business Tax 162
Detailed Rules for the Implementation of Provisional Regulations of the People's Republic of China on Business Tax 167
Provisions Concerning the Acconting Treatments on Business Tax 176
Resolutions of the Standing Committee of the National People's Congress Regarding theApplication of Provisional Regulations on Value-Added Tax,Consumption Tax,Business Tax,etc,to Foreign Investment Enterprises and Foreign Enterprises 178
Ⅱ.Income Taxes 180
Provisional Regulations of the People's Republic of China on Enterprise Income Tax 180
Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises 184
Rules for the Implementation of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investent and Foreign Enterprises 192
Individual Income Tax Law of teh People's Republic of China 207
Regulations for teh Implementation of the Individual Income Tax Law of the People's Republic of China 213
Ⅲ.Other Taxes 224
Provisional Regulations of the People's Rpublic of China on Resource Tax 224
Provisional Regulations of the People's Republic of China on Land Appreciation Tax 227
Provisional Regulations of the People's Republic of China Concerning Stamp Tax 230
Ⅳ.Tax Administration 236
The Law of the People's Republic of China Comcerning the Administration of Tax Collection 236
Supplementary Provisions of the Standing Committee of the National People,s Conress Concerning the Imposition of Pumishments in Respect of Offenses of Tax Evasion and Refuasl to Pry Tax 252
Measures of the People's Republic of China for the Control of Invoices 255