Tax Policy of China

Tax Policy is the legal basis upon which a country collects taxes and tax payers pay them. China's Tax System is an important specialized course for Finance College students majored in study of Tax and Finance. It introduces comprehensively the basic theory, contents and operation of the current tax system in our country. And it is also one of the compulsory (elective) courses for other majors.

The course book is made up of twelve chapters. The first two chapters mainly introduce the basic concepts, principals and the constituent elements of tax system, as well as the establishment and development of China's tax system; Chapter three, four, five and six introduce comprehensively the basic contents of the current policies of value added tax, consumption tax, business tax and resource tax; Chapter seven, eight and nine mainly introduce the basic contents of the income tax of the current Chinese enterprises, enterprises invested by foreign businessmen, foreign enterprises, and individuals; Chapter ten is mainly about property tax; Chapter eleven discusses behavior tax; Chapter twelve is about tariff, which mainly introduces the basic theory of tariff and the practice of import and export tariffs.