This book has compiled the currently effective tax laws, regulations and rules, issued from the foundation of PRC to March 1, 2008 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.

  The compilation of the documents and the commentaries thereof are provided by Mr. Liu Zuo, Director-General and Researcher of the Taxa-tion Science and Research Institute of the State Administration of Taxation of China and are translated by Mr. Liu Tieying from the State Administra-tion of Taxation of China.

面对复杂的税务问题，如何在浩如烟海的法律依据中找到适用的法规？如何在庞杂的搜索结果中辨别法规是否有效以及是否全部有效？如何在相互冲突的多个法律依据中正确抉择？如何在紧张的涉外税务实践中跨越语言障碍并能从容应对？……《2008中国最新税务合规指南》将全面解决上述问题，因其汇集了所有现行有效的重要税收法律、行政法规和规章，对所有受新法影响的现行有效的法律法规做了全面的注释和讲解，是一部目前最新、最完整的税收法律工具书，为税务工作者提供最实用、最全面的专业支持和实务指导。

Foreword

About Author

Ⅰ. Goods and Service Taxes

 1. Provisional Regulations of the People's Republic of China on Value Added Tax

 2. Detailed Rules for the Implementation of the Provisional Regulations of the

People's Republic of China on Value Added Tax

 3. Provisional Regulations of the People's Republic of China on Consumption Tax

 4. Detailed Rules for the Implementation of the Provisional Regulations of the

People's Republic of China on Consumption Tax

 5. Provisional Regulations of the People's Republic of China on Business Tax

 6. Detailed Rules for the Implementation of the Provisional Regulations of the

People's Republic of China on Business Tax

 7. Resolution of the Standing Committee of the NPC on Applying the Provisional

Regulations of VAT, Consumption Tax and Business Tax to Enterprises with Foreign

Investment and Foreign Enterprises

 8. Circular of the State Council on Issues Concerning Applying the Provisional

Regulations of VAT, Consumption Tax and Business Tax to Enterprises with Foreign

Investment and Foreign Enterprises

 9. Provisional Regulations of the People's Republic of China on Vehicle Acquis-

ition Tax

 10. Regulations of the People's Republic of China on Import and Export Duties

Ⅱ. Income Taxes

 1. Law of the People's Republic of China on Enterprise Income Tax

 2. Detailed Regulations for the Implementation of the Law of the People's Repub-

lic of China on Enterprise Income Tax

 3.Individual Income Tax Law of the People's Republic of China

 4. Regulations for the Implementation of the Individual Income Tax Law of the Pe-

ople's Republic of China

 5. Provisional Regulations of the People's Republic of China on Land Appreciation

Tax

 6. Detailed Rules for the Implementation of the Provisional Regulations of the Peo-

ple's Republic of China on Land Appreciation Tax

Ⅲ. Property Taxes

 1. Provisional Regulations of the People's Republic of China on Housing Property Tax

 2. Provisional Regulations Governing Urban Real Estate Tax

 3. Provisional Regulations of the People's Republic of China on City and Township L-

and Use Tax

 4. Provisional Regulations of the People's Republic of China on Farmland Occupation

Tax

 5. Provisional Regulations of the People's Republic of China on Deed Tax

 6. Detailed Rules for the Provisional Regulations of the People's Republic of China

on Deed Tax

 7. Provisional Regulations of the People's Republic of China on Resource Tax

 8. Detailed Rules for the Implementation of the Provisional Regulations of the Peop-

le's Republic of China on Resource Tax

 9. Provisional Regulations of the People's Republic of China on Vehicle and Vessel Tax

 10. Detailed Rules for the Implementation of the Provisional Regulations of the Peo-

ple's Republic of China on Vehicle and Vessel Tax

 11. Provisional Measures on Vessel Tonnage Tax

Ⅳ. Other Taxes

 1. Provisional Regulations of the People's Republic of China Concerning Stamp Tax

 2. Detailed Rules for the Implementation of the Provisional Regulations of the Peop-

le's Republic of China Concerning Stamp Tax

 3. Provisional Regulations of the People's Republic of China on City Maintenance and

Construction Tax

 4. Provisional Regulations of the People's Republic of China on Tobacco Tax

 5. Provisional Regulations of the People's Republic of China on Fixed Assets Invest-

ment Orientation Regulation Tax

 6. Detailed Rules for the Implementation of the Provisional Regulations of the People's

Republic of China on Fixed Assets Investment Orientation Regulation Tax

Ⅴ. Tax Collection and Administration

 1. Law of the People's Republic of China on-Tax

 2. Detailed rules for the Implementation of the Law of the People's Republic of China

on Tax Administration and Collection

3. Rules for Tax Administrative Review (Trial)

GENERAL COMMENTARIES