内容简介

Based on the currently effective Chinese tax laws,regulations，rules and levant authoritative materials issued by the NPC and its Standing Committee，the State Council，the Ministry of Finance,the State Administration of Taxation，the General
Administration of Customs,the Tariff and Classification Committee of the State Council,this book briefs an overall　picture of the current Chinese foreign tax
system，including the　taxpayers，taxable items，tax rates，tax base，computation　method，tax reduction and exemptions，tax period，tax payment　places，tax
administration and tax organisation concerning various　types of taxes．This book is supported by proper examples for　computation and graphs．It is concise，easy
to understand and convenient to scan through．We hope this book would be of help　to the readers to understand the basic points of Chinese foreign　tax system.
Being subject to our ability of and some objective conditions，inadequacy is unavoidable in the book．We would like to apologise for that and welcome criticism
and suggestions．In the future,we will continue to regularly revise the book　based on the change of the Chinese foreign tax system in order to　update the contents of the book and to make it more applicable．