Law of the People"s Republic of China on the administration of tax collection = Shui shou zheng shou guan li fa. by China.

Cover of: Law of the People

Published by Foreign Languages Press in Beijing .

Written in English

Read online

Places:

  • China.

Subjects:

  • Tax administration and procedure -- China.

Edition Notes

Includes English translation and original Chinese text.

Book details

Other titlesShui shou zheng shou guan li fa
Classifications
LC ClassificationsKNQ3558.A311992 A4 2000
The Physical Object
Pagination49 p. ;
Number of Pages49
ID Numbers
Open LibraryOL3285306M
ISBN 107119024779
LC Control Number2003615596

Download Law of the People"s Republic of China on the administration of tax collection =

The Law of the People's Republic of China on the Administration of Tax Collection, revised and adopted by the Standing Committee of the Ninth National People's Congress of the People's Republic of China at its 21st Meeting on Apis hereby promulgated and shall go.

The Law of the People’s Republic of China Concerning the Administration of Tax Collection, revised and adopted at the 21st meeting of the Standing Committee of the ninth National People’s Congress of the People’s Republic of China on Apis hereby promulgated and shall enter into force as of May 1, The Law of the People's Republic of China Concerning the Administration of Tax Collection, revised and adopted at the 21st meeting of the Standing Committee of the ninth National People's Congress of the People's Republic of China on Apis hereby promulgated and.

View on Westlaw or start a FREE TRIAL today, Law of the People's Republic of China on the Administration of Tax Collection   withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

Article 21 If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the bookkeeping software, programs, user’s. Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (Promulgated by Decree No.

of the State Council of the People's Republic of China on September 7,and effective as of Octo ) Chapter I General Provisions. Article 13 The administration of individual income tax collection shall be governed by the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

Article 14 The State Council shall, in accordance with this Law, formulate regulations for. China Tax Alert - Issue 6, February Recently, the General Administration of Customs (GAC) has passed the Announcement of the General Administration of Customs on Issues Concerning Collection of Taxes on Maintenance Guarantee for Aviation Supplies (Announcement of the General Administration of Customs [] No.

6) and the Announcement on Revising the Relevant. China’s tax system was Law of the Peoples Republic of China on the administration of tax collection = book in chaos when the People’s Republic of China was first established in The Government Administration Council, now the State Council, promulgated the Implementation Standards of National Tax Policies inwhich unified the tax rules applied nationwide and laid the basic legal framework for taxation.

(Text of the revised Individual Income Tax Law [in Chinese], The Central People's Government of the People's Republic of China official website (J ).) The new Law will take effect on September 1, (Id.) The tax rate schedule for wages and salaries income is also amended.

Law of the People's Republic of China on Tax Administration and Collection Detailed Rules for Its Implementation 4 Sep.passed by 27th Session of the Standing Committee of the 7th NPC, revised and re-promulgated by the 12th Session of the Standing Committee of the 8th NPC on 28 Feb.

The Deed Law elevates deed tax regulations from an administrative regulation level to national law, while amending and upgrading the Interim Regulations of the People’s Republic of China on Deed Taxes promulgated by the State Council on July 7,and also, taking into account new problems in the deed tax collection process.

(6) The establishment of any category of tax, determination of tax rates, tax collection administration, and other basic taxation rules. (7) Expropriation and requisition of property not owned by the state. (8) The basic system of civil matters.

(9) Basic economic rules and basic rules on treasury, customs, finance, and foreign trade. 1 Law of the People's Republic of China on the Administration of Taxation Collection (Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People.

to the Personal Income Tax Law of the People's Republic of China" to the foreign exchange rate set by the state foreign exchange administration authorities for purposes of tax payment. the provisions of the "Law on the Management of Tax Revenue Collection in the People's Republic of China." Article The State Council shall formulate.

Establishing the tax credit rating system. Improving the supervision and regulation system for professional tax services. Individual Income Tax Return for Income from Production and Business Operations. Self declaration of Individual Income Tax.

Income tax consequences of residency in China. VAT administration information system. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue.

The book of the implementing rules and tax collection Tax Collection and Administration Law of the People's Republic of China [AB](Chinese Edition) (Chinese) Hardcover – January 1, by BIAN WEI HUI BIAN (Author)Author: BIAN WEI HUI BIAN.

China has implemented a reform of the Individual Income Tax (“IIT”) aiming at reducing the tax burden of individual taxpayers. On 1st Januarythe new PRC IIT Law associated with its detailed implementation rules as well as a series of supplementary IIT regulations (collectively referred to as the “New IIT Rules”) came into effect.

Jun. 21 – With the view to safeguard the lawful rights and interests of taxpayers, the Legislative Affairs Office of China’s State Council released the “Amendment to the Law of the People’s Republic of China on the Administration of Tax Collection (Draft for Comments) (hereinafter referred to as the ‘Amendment’)” on June 7, Law of the People's Republic of China on the Administration of Taxation Collection (Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's.

General Administration of Customs of the People's Republic of China National Audit Office of the People's Republic of China Ministry of Commerce of the People's Republic of China. Corporate Income Tax Law of the People's Republic of China.

Decree of the President of the People’s Republic of China No. The Corporate Income Tax Law of the People's Republic of China, adopted at the 5th Session of the 10th National People’s Congress of the People’s Republic of China on March 16is now promulgated and shall become effective as of January 1 The State Taxation Administration (STA, Chinese: 国家税务总局) is a ministerial-level department within the government of the People's Republic of is under the direction of the State Council, and is responsible for the collection of taxes and enforces the state revenue usly known as State Administration of Taxation.

PRC tax law contains anti-avoidance rules with respect to the indirect disposal of equity interest in a PRC enterprise (Announcement 7). Rulings. There is currently no formal ruling system for PRC taxes currently, although this is set to be introduced with the introduction of the new Tax Collection and Administration Law, possibly from   China to Amend Tax Collection Administration Law.

With the view to safeguard the lawful rights and interests of taxpayers, the Legislative Affairs Office of China’s State Council released the “Amendment to the Law of the People’s Republic of China on the Administration of Tax Collection (Draft for Comments) (hereinafter referred to as the ‘Amendment’)” on June 7, Crimes of Jeopardizing Administration of Tax Collection Section 7.

Crimes of Infringing on Intellectual Property Rights Section 8. Crimes of Disrupting Market Order Article 2 The aim of the Criminal Law of the People's Republic of China is to use criminal.

Maritime Safety Administration. In accordance with the Maritime Traffic Safety Law of the People’s Republic of China, and the marine environment Protection Law of the People’s Republic of.

Notice 3 aims to improve the tax declaration and foreign tax credit system in relation to overseas income of China tax residents and to further strengthen the tax collection and management. Law of the People’s Republic of China Concerning the Administration of Tax Collection; Law of the People’s Republic of China on the Prevention of Juvenile Delinquency.

However, not all laws made by the NPC and its Standing Committee are actually called “laws.” This tended to happen before the enactment of the Law on Legislation.

The Amendment to China’s Individual Income Tax (IIT) Law was passed in Augustwhich signifies an overhaul of the IIT system.

The key changes include: Revising the criteria for determining tax residency status. Implementing a mixture of aggregate and schedular taxation system to replace the previous schedular taxation system.

The People’s Republic of China Tax Facts and Figures I 3 Contents Page Overview • An overview of PRC taxes • Tax administration • Investment restrictions on foreign investors • Pilot Free Trade Zones Corporate income tax law • Concept of tax resident enterprise • Tax rate for TREs • Tax rate for non-TREs • Tax incentive.

Article 13 The administration of individual income tax collection shall be governed by the provisions of the Law of the People's Republic of China on the Administration of Tax Collection. The Peoples Republic of China Tax Facts and Figures 1 Tax administration China’s major tax laws are passed by the People’s Congress, and the implementation regulations are formulated by the State Council.

The supervising the enforcement of the tax collection at the local levels. National People's Congress enacted the Law of the People's Republic of China to Adimmster the Levying and Collection of Taxes (Tax Adminstration Law).

Thereafter, the State Council promulgated the detailed Implementing Regulations for the Tax Administration Law. This Article evaluates the PRC's Tax Administration Law.

Criminal Law of the People's Republic of China. Print Large Medium Small. and promulgated by Order No of the President of the People’s Republic of China on Ma ) Contents. Section 6 Crimes of Jeopardizing Administration of Tax Collection.

Note that the Law was adopted on September 4, ; Amended for the first time in accordance with the Decisions on Amending the Law of the People's Republic of China Concerning the Administration of Tax Collection (); Revised on Ap ; and amended for the second time on Article 15(1) in accordance with the Decision of Standing.

criminal law of the people's republic of china (adopted at the second session of the fifth national people's congress on july 1,revised at the fifth session of the eighth national people's congress on ma ) contents part one general provisions chapter i the aim, basic principles and scope of application of the criminal law chapter ii crimes section 1 crimes and criminal.

A large portion of this book summarizes the new tax law, the implementation rules of the law, and the interpretation circulars issued by the Chinese tax authorities. The mapping of sections of tax law, regulations, and circulars into the applicable areas of business transactions and operations is helpful to lawyers, accountants, and other s: 1.

The General Administration of Customs of the People’s Republic of China (GACC), the headquarters of China Customs, is a key border agency of the nation. tax evasion, illicit trade in solid waste, drug and wildlife trafficking, cross-border spreading of pests and contagious diseases General Administration of Customs of the People's.

The CIT law The highest level of legislation in China is represented by laws, which can be enacted only by the National People’s Congress (NPC). The current CIT law was promulgated on 16 March by the NPC and became effective on 1 January Articles relevant to transfer pricing are found mainly in Chapter 6, ‘Special Tax Adjustment’.

Compiled by the Training Center for Senor Judges of China and Renmin University Law School, published sincethis multi-volume set is divided into Criminal Law, Civil Law, Commercial Law, and Administrative Law.Decree of the General Administration of Customs of the People’s Republic of China No Abstract:The Measures for Enterprise Credit Management by the Customs Administration of the People’s Republic of China, which was adopted at the executive meeting of the General Administration of Customs on Januis hereby.

[No] Decree of the General Administration .

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