The Asian Banking Law Manual |
Contents
Preface | 1 |
VAT the PRCs new turnover | 8 |
Chinas new individual income | 18 |
Copyright | |
8 other sections not shown
Common terms and phrases
accordance Administration of Taxation amount of business amount of tax applicable Appreciation Tax Article 12 authorities in charge cent CICT commissioned party composite price consumption tax Council deductions derived by individuals exceeding Rmb exempt export foreign enterprises foreign investment enterprises Hong Kong IIT Law immovable property income derived Income Tax Law individual income tax industry Input VAT intangible assets January land use rights land value added Ministry of Finance National People's Congress non-taxable labour services Output VAT pay tax People's Republic PRC Enterprises price for tax promulgated purposes of Article purposes of Item real property refer refund renminbi Republic of China returns and pay revenue sales amount small-scale taxpayers specific tax authorities tax calculation purposes tax on purchases tax on sales tax payable tax regime Tax Regulations tax returns Tax Tentative Regulations taxable consumer taxable income taxable labour services term tions turnover tax value added tax withholding agents x tax