Authors: Mr. LIU Zuo. Director-General and Research Fellow of the Taxation Science and Research Institute of the State Administration of Taxation of China. Translations by Mr. LIU Tieying from the State Administrat of Taxation of China.
The Chinese tax regime relies on the issuance of many circulars to supplement and interpret current tax provisions and to make tax adjustments to adapt to the ever changing economy. This online English language version of the unique bilingual tax publication, 2008 Latest PRC Tax Compliance, published by LexisNexis China, offers guidance to those trying to navigate this complex tax landscape, with a compilation of currently effective tax laws, regulations and rules, issued from the foundation of the People's Republic of China (PRC) to March 1, 2008.
Laws are issued by the National People's Congress (NPC) and its standing committee, the State Council (including the former Administrative Council), the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs.
Users have the option of conducting keyword searches in this database, or use the electronic table of contents to jump to the relevant law, regulation or rule article. Topics covered in this publication include:
I. Goods and Service TaxesII. Income TaxesIII. Property TaxesIV. Other Taxes (stamp, tobacco etc)V. Tax Collection and Administration
Each article is a document and the BOOK BROWSE feature allows users to move back and forth between documents. Commentaries are in the form of footnotes. Special links to the LexisNexis China Law Database in each document, when clicked upon, will launch automatic searches that will retrieve tax documents promulgated since the publication of this treatise.
For additional Chinese tax analysis, see Invest in China: Tax Law & Practice, and Worldwide Tax Treaties . Also, see expert commentaries on emerging issues in China at China & Hong Kong > Emerging Issues, as well as the LexisNexis China Law Database, Laws of Hong Kong, the encyclopedia, Halsburys Laws of Hong Kong, journals such as China Law & Trade and AsiaLaw, and our many English language China news and business sources, such as Xinhua and Mergent Private Chinese Companies.