Introduction to Chinese Fiscal System by Lorenzo Riccardi

Author:Lorenzo Riccardi
Language: eng
Format: epub, pdf
Publisher: Springer Singapore, Singapore

At the time of calculating taxable incomes, when the methods of corporate finances or accounting are not in line with the provisions of the taxation laws or administrative regulations, the provisions of the taxation laws or administrative regulations shall prevail.Chapter III—Tax Payable

Article 22

The taxable incomes of an enterprise multiplied by the applicable rates, minus various deductibles and exemptions as per the provisions of this law on taxation preferences shall be the tax payable.

Article 23

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