Collection of Documents on Import & Export Tax (Chinese Edition)

This book contains a total of 396 documents on import&export tax issued by the State Council, the Ministry of Finance, State Administration of Taxation and other relevant departments since 1984. These documents are all the regulations with general binding effect in certain period which constitutes the basic legislation foundation of China's import&export tax. The book is divided into two parts. The first part is the compilation of regulations on refunding (exemption) of tax for export goods, and the second part is the compilation of regulations on tax for import goods. The documents in each part have been compiled into categories by current tax policy, the State Council and comprehensive documents, documents of relevant departments and commissions as well as historical materials.