2008中国最新税务合规指南

Foreword

AboutAuthor

Ⅰ.GoodsandServiceTaxes

1.ProvisionalRegulationsofthePeoplesRepublicofChinaonValueAddedTax

2.DetailedRulesfortheImplementationoftheProvisionalRegulationsofthe

PeoplesRepublicofChinaonValueAddedTax

3.ProvisionalRegulationsofthePeoplesRepublicofChinaonConsumptionTax

4.DetailedRulesfortheImplementationoftheProvisionalRegulationsofthe

PeoplesRepublicofChinaonConsumptionTax

5.ProvisionalRegulationsofthePeoplesRepublicofChinaonBusinessTax

6.DetailedRulesfortheImplementationoftheProvisionalRegulationsofthe

PeoplesRepublicofChinaonBusinessTax

7.ResolutionoftheStandingCommitteeoftheNPConApplyingtheProvisional

RegulationsofVAT,ConsumptionTaxandBusinessTaxtoEnterpriseswithForeign

InvestmentandForeignEnterprises

8.CircularoftheStateCouncilonIssuesConcerningApplyingtheProvisional

RegulationsofVAT,ConsumptionTaxandBusinessTaxtoEnterpriseswithForeign

InvestmentandForeignEnterprises

9.ProvisionalRegulationsofthePeoplesRepublicofChinaonVehicleAcquis-

itionTax

10.RegulationsofthePeoplesRepublicofChinaonImportandExportDuties

Ⅱ.IncomeTaxes

1.LawofthePeoplesRepublicofChinaonEnterpriseIncomeTax

2.DetailedRegulationsfortheImplementationoftheLawofthePeoplesRepub-

licofChinaonEnterpriseIncomeTax

3.IndividualIncomeTaxLawofthePeoplesRepublicofChina

4.RegulationsfortheImplementationoftheIndividualIncomeTaxLawofthePe-

oplesRepublicofChina

5.ProvisionalRegulationsofthePeoplesRepublicofChinaonLandAppreciation

Tax

6.DetailedRulesfortheImplementationoftheProvisionalRegulationsofthePeo-

plesRepublicofChinaonLandAppreciationTax

Ⅲ.PropertyTaxes

1.ProvisionalRegulationsofthePeoplesRepublicofChinaonHousingPropertyTax

2.ProvisionalRegulationsGoverningUrbanRealEstateTax

3.ProvisionalRegulationsofthePeoplesRepublicofChinaonCityandTownshipL-

andUseTax

4.ProvisionalRegulationsofthePeoplesRepublicof

1.ProvisionalRegulationsofthePeoplesRepublicofChinaConcerningStampTax

2.DetailedRulesfortheImplementationoftheProvisionalRegulationsofthePeop-

lesRepublicofChinaConcerningStampTax

3.ProvisionalRegulationsofthePeoplesRepublicofChinaonCityMaintenanceand

ConstructionTax

4.ProvisionalRegulationsofthePeoplesRepublicofChinaonTobaccoTax

5.ProvisionalRegulationsofthePeoplesRepublicofChinaonFixedAssetsInvest-

mentOrientationRegulationTax

6.DetailedRulesfortheImplementationoftheProvisionalRegulationsofthePeoples

RepublicofChinaonFixedAssetsInvestmentOrientationRegulationTax

Ⅴ.TaxCollectionandAdministration

1.LawofthePeoplesRepublicofChinaon-Tax

2.DetailedrulesfortheImplementationoftheLawofthePeoplesRepublicofChina

onTaxAdministrationandCollection

3.RulesforTaxAdministrativeReview(Trial)

GENERALCOMMENTARIES

　　Thisbookhascompiledthecurrentlyeffectivetaxlaws,regulationsandrules,issuedfromthefoundationofPRCtoMarch1,2008bytheNPCanditsstandingcommittee,theStateCouncil(includingtheformerAd-ministrativeCouncil),theMinistryofFinance,theStateAdministrationofTaxation(includingtheformerTaxAdministrationBureauoftheMinistryofFinanceandtheStateTaxBureau)andtheGeneralAdministrationofCustoms.Themostvaluableinnovationinthisbookisthecommentariesortech-nicaltreatments,wherenecessary,providedonimportantpointsofrevisionduringthecourseoftheeditingofthedocuments.ThecompilationofthedocumentsandthecommentariesthereofareprovidedbyMr.LiuZuo,Director-GeneralandResearcheroftheTaxa-tionScienceandResearchInstituteoftheStateAdministrationofTaxationofChinaandaretranslatedbyMr.LiuTieyingfromtheStateAdministra-tionofTaxationofChina.　　面对复杂的税务问题，如何在浩如烟海的法律依据中找到适用的法规？如何在庞杂的搜索结果中辨别法规是否有效以及是否全部有效？如何在相互冲突的多个法律依据中正确抉择？如何在紧张的涉外税务实践中跨越语言障碍并能从容应对？……《2008中国最新税务合规指南》将全面解决上述问题，因其汇集了所有现行有效的重要税收法律、行政法规和规章，对所有受新法影响的现行有效的法律法规做了全面的注释和讲解，是一部目前最新、最完整的税收法律工具书，为税务工作者提供最实用、最全面的专业支持和实务指导。