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Macau Periodical Index (澳門期刊論文索引)
- Author
- Zhao, Pincheng
- Title
- New laws on accounting and taxation in China
- Journal Name
- Euro Asia Journal of Management
- Pub. Info
- Feb. 1994, No.6, pp. 71-86
- Abstract
- Abstract : The Eighth National People's Congress held in China on October 31, 1993 promulgated a set of new laws and regulations effective from January 1, 1994. Two of these laws are concerned with new regulations on the Accounting Profession (CPA Law) and on Individual Income Tax. These documents have been translated from the original laws by the writer, a visiting scholar from the WuYi University (PRC). We think they are of valuable help to all those professionals, researchers and practitioners in the field. Paragraph Headings: 1. Law of the P. R. China for CPAs 1.1. Chapter Ⅰ. General provisions 1.2. ChapterⅡ. Examination and Registration 1.3. Chapter Ⅲ. Scope of services and rules 1.4. Chapter Ⅳ. The CPA firm 1.5. Chapter Ⅴ. CPA association 1.6. Chapter Ⅵ. Legal responsibility 1.7. Chapter Ⅷ. Other provisions 2. Individual income tax law of the P.R. China Tables: 1. Individual income tax rates 2. Individual income tax rates