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Introduction to China's Value Added Tax ("VAT")
1 Introduction
VAT is chargeable on the sale of goods, provision of processing and repair service, and the importa
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Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation)
Notice of the State Administration of Taxation on Printing and Distributing
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Circular of the State Administration ofTaxation on Strengthening Administration of EnterpriseIncome Tax on Non-Resident Enterprises' Equity Transfer Income
December
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中国の増値税のマニュアルー増値税の会計処理
1.
増値税の定義
中華人民共和国国内において商品又は加工、修理補修役務(以下「役務」という)、サービス、無形資産
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Tax is the most important source of fiscal revenue of China. It is also an important economic lever utilized by the State to strengthen macro-economic regulation, wh
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For the time being, the State Organs having authority to formulate tax laws or tax policy mainly include National People's Congress and its Standing Committee, State
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Legislation
Date of issue and issued by
Effective Date
1.Provisional Regulations of the People's Republic of China on Value Added Tax Detaile
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There are 14 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumpt
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(1) TaxpayersThe taxpayers of Consumption Tax include all enterprises, units, household businesses and other individuals engaged in production or importation of taxa
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(1) TaxpayersThe taxpayers of Enterprise Income Tax include any state-owned enterprise, collective enterprise, private enterprise, joint operation enterprise, joint