中国税收法规汇编 中英文对照【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

中国税收法规汇编 中英文对照PDF格式电子书版下载

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一、流转税类1

中华人民共和国增值税暂行条例1

中华人民共和国增值税暂行条例实施细则4

增值税若干具体问题的规定9

关于协值税会计处理的规定10

增值税专用发票使用规定14

增值税部分货物征税范围注释（英文略）18

中华人民共和国消费税转告条例21

中华人民共和国消费税暂行条例实施细则24

消费税若干具体问题的规定27

关于消费税会计处理的规定31

消费税征收范围注释（英文略）33

中华人民共和国营业税暂行条例40

中华人民共和国营业税暂行条例实施细则43

关于营业税会计处理的规定47

营业税税目注释（英文略）48

全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的规定54

二、所得税类55

中华人民共和国企业所得税暂行条例55

中华人民共和国外商投资企业和外国企业所得税法57

中华人民共和国外商投资企业和外国企业所得税法实施细则61

中华人民共和国个人所得税法75

中华人民共和国个人所科税法实施条例78

三、其他税类83

中华人民共和国资源税暂行条例83

中华人民共和国土地增值税暂行条例85

中华人民共和国印花税暂行条例87

四、征收管理类90

中华人民共和国税收征收管理法90

全国人民代表大会常务委员关于惩治偷税抗税犯罪的补充确定97

中华人民共和国发票管理办法98

Ⅰ.Turnover Taxes102

Provisional Regulations of the People's Republic of Chian on Value-Added Tax102

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax109

Provisions for Some Spcific Questions on Value-Added Tax119

Provisions Concerning the Aocounting Treatments on Value-Added Tax122

Provisions for the Use of Special Invoices of Value-Added Tax129

Provisional Regulations of the People's Republic of China on Consumption Tax138

Detailed Rules for the Implementartion of the Provisional Regulations of the People's Republic of China on Consumption Tax144

Provisions for Some Specific Questions on Consumption Tax151

Provisions Concerning the Accounting Treatments on Consumption Tax159

Provisional Regulations of the People's Republic of China on Business Tax162

Detailed Rules for the Implementation of Provisional Regulations of the People's Republic of China on Business Tax167

Provisions Concerning the Acconting Treatments on Business Tax176

Resolutions of the Standing Committee of the National People's Congress Regarding theApplication of Provisional Regulations on Value-Added Tax,Consumption Tax,Business Tax,etc,to Foreign Investment Enterprises and Foreign Enterprises178

Ⅱ.Income Taxes180

Provisional Regulations of the People's Republic of China on Enterprise Income Tax180

Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises184

Rules for the Implementation of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investent and Foreign Enterprises192

Individual Income Tax Law of teh People's Republic of China207

Regulations for teh Implementation of the Individual Income Tax Law of the People's Republic of China213

Ⅲ.Other Taxes224

Provisional Regulations of the People's Rpublic of China on Resource Tax224

Provisional Regulations of the People's Republic of China on Land Appreciation Tax227

Provisional Regulations of the People's Republic of China Concerning Stamp Tax230

Ⅳ.Tax Administration236

The Law of the People's Republic of China Comcerning the Administration of Tax Collection236

Supplementary Provisions of the Standing Committee of the National People,s Conress Concerning the Imposition of Pumishments in Respect of Offenses of Tax Evasion and Refuasl to Pry Tax252

Measures of the People's Republic of China for the Control of Invoices255