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．
目录
Chapter 1：CURRENT TAX SYSTEM OF CHINA Chapter 2：VALUE-ADDED TAX(VAT) Chapter 3：CONSUMPTION TAX Chapter 4：VEHICLE ACQUISITION TAX Chapter 5：CUSTOMS DUTIES Chapter 6：BUSINESS TAX Chapter 7：THE INCOME TAX ON THE ENTERPRISES WTHFOREIGN INVESTMENT AND FOREIGN ENTERPRISES Chapter 8：INDIVIDUAL INCOME TAX Chapter 9：LAND APPRECIATION TAX Chapter 10：URBAN REAL ESTATE TAX Chapter 11：DEED TAX Chapter 12：RESOURCE TAX Chapter 13：VEHICLE AND VESSEL USAGE LICENSE PLATE Chapter 14：VESSEL TONNAGE TAX Chapter 15：STAMP TAX Chapter 16：MAJOR FOREIGN TAX INCENTIVES Chapter 17：OTHER TAXES AND FEES Chapter 18：TAX COLLECTION AND ADMINISTRATIONSYSTEM Chapter 19：TAX ADMINISTRATIVE REVIEW Chapter 20：TAX ADMINISTRATIVE APPEAL Chapter 21：ORGANIZATION OF FINANCE，TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF DMINISTRATION BETWEEN THEM APPENDIX
