Taxation in China (eBook), 1st Edition

  • Liu Zuo
  • Published By:
  • ISBN-10: 981425360X
  • ISBN-13: 9789814253604
  • Grade Level Range: College Freshman - College Senior
  • 651 Pages | eBook
  • Original Copyright 2006 | Published/Released May 2009
  • This publication's content originally published in print form: 2006

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This book is a comprehensive guide to China's Taxation system and its development. Based on the current Chinese Tax legislation promulgated by the various state bodies, namely, the National People's Congress, the State Council, the Ministry of Finance, the State Administration of Taxation, the General Administration of Customs and Tariff, and the Classification Committee of the State Council, the author introduces China's current Tax system by going into the history of each Tax and its subsequent development, highlighting the role of the Taxpayer and organizations in the Tax structure. To help explain these Taxes, examples are used to show how the computation is derived.

Meet the Author

Author Bio

Liu Zuo

Liu Zuo is a consummate expert on Tax in China. Currently, he is the general director of the Taxation Science and Research Institute of State Administration of Taxation and also acts as counselor of the China Fiscal Association and the China Taxation Association. In addition to these roles, he is an adjunct professor at many renowned universities in China. Mr. Liu started his working career as secretary to the head of the State Administration of Taxation, the dean of general office, and general-director of Taxation Science and Research Institute. With his many years of research on China's Tax system, he has been asked to help draft many Tax regulations and laws. He has written several books including The 50 Years of China Taxation, 1949 to 1999 and Tax System of the People's Republic of China, and Essentials of China's Foreign Taxation.