Tax Collection Gets Boost with New Implementing Rules

China's continuing efforts to create a sound tax collection system include strengthening the tax authorities and adding provisions favourable to taxpayers.

7 minute readOctober 31, 2002 at 11:58 PM

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By Stephen Nelson and Vincci Lo, Baker & McKenzie Hong Kong

The State Council recently promulgated the newImplementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes (国务院中华人民共和国税收征收管理法实施细则) (the new rules), which are effective from October 15 2002. The new rules supersede the previous rules of the same name that

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