Includes English translation and original Chinese text.
|Other titles||Shui shou zheng shou guan li fa|
|LC Classifications||KNQ3558.A311992 A4 2000|
|The Physical Object|
|Pagination||49 p. ;|
|Number of Pages||49|
|LC Control Number||2003615596|
Article 13 The administration of individual income tax collection shall be governed by the provisions of the Law of the People's Republic of China on the Administration of Tax Collection. Article 14 The State Council shall, in accordance with this Law, formulate regulations for . China Tax Alert - Issue 6, February Recently, the General Administration of Customs (GAC) has passed the Announcement of the General Administration of Customs on Issues Concerning Collection of Taxes on Maintenance Guarantee for Aviation Supplies (Announcement of the General Administration of Customs  No. 6) and the Announcement on Revising the Relevant . China’s tax system was practically in chaos when the People’s Republic of China was first established in The Government Administration Council, now the State Council, promulgated the Implementation Standards of National Tax Policies in , which unified the tax rules applied nationwide and laid the basic legal framework for taxation. (Text of the revised Individual Income Tax Law [in Chinese], The Central People's Government of the People's Republic of China official website (J ).) The new Law will take effect on September 1, (Id.) The tax rate schedule for wages and salaries income is also amended.
Law of the People's Republic of China on Tax Administration and Collection Detailed Rules for Its Implementation 4 Sep. , passed by 27th Session of the Standing Committee of the 7th NPC, revised and re-promulgated by the 12th Session of the Standing Committee of the 8th NPC on 28 Feb. The Deed Law elevates deed tax regulations from an administrative regulation level to national law, while amending and upgrading the Interim Regulations of the People’s Republic of China on Deed Taxes promulgated by the State Council on July 7, , and also, taking into account new problems in the deed tax collection process. (6) The establishment of any category of tax, determination of tax rates, tax collection administration, and other basic taxation rules. (7) Expropriation and requisition of property not owned by the state. (8) The basic system of civil matters. (9) Basic economic rules and basic rules on treasury, customs, finance, and foreign trade. 1 Law of the People's Republic of China on the Administration of Taxation Collection (Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People.