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To unified tax, fair tax burden, tax system, on October 31, 1993, the eighth session of the standing committee of the National People's Congress four conference passed the standing committee of the National People's Congress on amending ‘the individual income tax law of the People's Republic of China’ decision ", on the same day issued a ...
Law of the People's Republic of China on the Administration of Tax Collection. Foreign Languages Press. ISBN 978-7-119-02477-6. Fulton, Trish; Jinyan Li; Dianqing Xu (1998). China's Tax Reform Options. World Scientific Publishing. ISBN 978-981-02-3447-8. Gensler, Howard; Jiliang Yang; Yongfu Li (1998). A Guide to China's Tax and Business Laws ...
Drafting tax laws and regulations; formulating detailed implementation rules for tax laws and regulations; putting forward suggestions on tax policies, and together with the Ministry of Finance, reviewing the suggestions and submitting them to the State Council; formulating implementation rules for tax policies.
A new income tax law, passed in 1997 and effective 1998, determined residence as the basis for taxation of worldwide income. [169] The Philippines used to tax the foreign income of nonresident citizens at reduced rates of 1 to 3% (income tax rates for residents were 1 to 35% at the time). [170]
Download QR code; Print/export Download as PDF; Printable version; In other projects Wikidata item; Appearance. move to sidebar hide. ... Income tax in China; L ...
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A Unified Social Credit Identifier is issued to registered companies and other types of organization by the Chinese government. It is "unified" in the sense that it is used both as the business registration number with the State Administration for Market Regulation (SAMR) and as the taxpayer identifier with the State Taxation Administration (STA).
Laws Voting results (Yea / Nay / Abstain) Amendment(s) 10 September 1980: Individual Income Tax Law: 1993, 1999, 2005, 2007(1), 2007(2), 2011, 2018 23 August 1982: Trademark Law: 1993, 2001, 2013, 2019 8 December 1983: Statistics Law: 1996, 2009 20 September 1984: Forest Law: 1998, 2009, 2019 21 January 1985: Accounting Law: 1993, 1999, 2017 18 ...