REGULATORY ENVIRONMENT OF CHINESE TAXATION
Jin, Chaowu
Item: 331610
ISBN: 0-8377-3325-1
Pages: xxi, 467 pages
Published: 2006
This work consists of two parts: chapters 1 through 7 deal with the legislative and dispute settlement aspects of Chinese taxation, and chapters 8 through 21 describe the most important types of taxes now in effect in China, particularly those that are important to international readers. In the first part, after giving a brief introduction to the evolution and development of the Chinese taxation system, the author describes the different types of taxes, their categorizations, and the structure of Chinese tax law.