Pravovoe regulirovanie nalogooblozhenii︠a︡ v Kitaĭskoĭ Narodnoĭ Respublike

A description of the current taxation system of the People's Republic of China. Chapter headings: Foundations of the taxation system: tax law; administration of tax collection; tax violations and penalties. Types of taxes, duties, and imposts: tax on the income of national enterprises; tax on the income of joint ventures and enterprises financed with foreign capital; income tax on individuals; value-added tax; consumption tax; tax on resources; tax on land improvements; customs duty; anti-dumping and compensation duty; tax for loss of arable land; sales tax; stamp duty.