This book has compiled the currently effective tax laws, regulations and rules, issued from the foundation of PRC to March 16, 2007 by the NPC and its standing committee, the State Council (including the former Ad-ministrative Council), the Ministry of Finance, the State Administration of Taxation ( including the former Tax Administration Bureau of the Ministry of Finance and the State Tax Bureau) and the General Administration of Customs.
The most valuable innovation in this book is the commentaries or tech-nical treatments, where necessary, provided on important points of revision during the course of the editing of the documents.
