2008中国最新税务合规指南：税收法律法规及评注（中英文版）

　　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

　　    《2008中国最新税务合规指南：税收法律法规及评注（中英文版）》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。
　　    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？