13 - Introduction to China Tax PRC tax overview 1 Legal and Administrative Framework Sources of law Authorities to formulate tax laws or tax

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PRC tax overview 1 Introduction to China Tax Introduction to Introduction to China Tax China Tax
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PRC tax overview 2 Legal and Administrative Framework Sources of law Authorities to formulate tax laws or tax policies Tax reform background Types of taxes
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PRC tax overview 3 Sources of law Legislative system (as opposed to common law) Supreme authority vested in National People s Congress , delegated to State Council
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PRC tax overview 4 Authorities to formulate tax laws or tax policies National People s Congress & its Standing Committee enact tax laws State Council formulate administrative regulations and rules concerning taxation
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PRC tax overview 5 Authorities to formulate tax laws or tax policies State Administration of Taxation (SAT) highest tax authority in mainland China. It is the ministry- level department under the State Council directly and it is the functional department in charge of the collection of State revenue.
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This note was uploaded on 04/07/2012 for the course TAX 101 taught by Professor Ng during the Spring '12 term at HKU.

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13 - Introduction to China Tax PRC tax overview 1 Legal and Administrative Framework Sources of law Authorities to formulate tax laws or tax

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