An Introduction to China's Taxation by Edited by Yang Hong. Translated by Wang Jinhui and Shao Qinghua - 2013

Enrich Professional Publishing, 2013. Hardbound. New Book. Hardbound. Author Yang Hong is a Chinese tax expert, CPA and professor. In this book she systematically and comprehensively introduces the operation of the entire Chinese tax system. She identifies and devotes a chapter to each of the following types of tax: value added tax, consumption tax, business tax, customs duty, enterprise income tax, individual income tax, resource taxes, property taxes and special purpose taxes. The discussion details the objects being taxed, tax rates and calculation, and administration of each type. The opening chapter gives an overview and brief history of the development of Chinese taxation. (2013 Ringgold, Inc., Portland, OR)