A. "Regulations and Practices Concerning Taxation of Foreigners" in 16 parts introduces basic regulations in use concerning taxation of foreigners, including: Preface, Income Tax for Enterprises with Foreign Investment and Foreign Enterprises, Individual Income Tax, Value - Added Tax (hereinafter referred to as VAT ), Consumption Tax, Business Tax, Resource Tax, Land Appreciation Tax, Stamp Tax, The Slaughter Tax, Urban Real Estate Tax, Vehicle and Vessel Usage License Plate Tax, Customs Duty,, Other Taxes, Taxation Agency System and Tax Collections Administration and Tax Investigations.

Each kind of tax is presented from four aspects the General Concept, the Basic Regulations, the Regulations Classified According to Use, and Practical Examples.

B. To facilitate the understanding of the taxes, the Regulations Classified According to Use of each kind of tax are edited according to documents of the basic laws and regulations, the related rules and regulations by the basic elements: Taxpayers, Scope of Liability to Pay Tax, Basis of Tax Calculation, Rates of Tax, Calculation of Tax Liability, Tax Exemptions and Reductions, and Tax Return. The code numbers of all the documents are given at the end of each paragraph excerpted; a few contents are given by editors on the basis of sorting out the related rules and regulations and these are noted as "edited. "

C. If " Tax Law, 11 or 'I Provisional regulations, 11 or 11 Detailed regulations on Implementation,' are given for the documents excerpted in "Regulations Classified According to Use,', they refer to the law, the provisional regulation, and the detailed regulations on implementation of the very kind of tax in question. For example, "Tax Law" in the Individual Income Tax refers to " The Law on Individual Income Tax of the People's Republic of China," and " Provisional Regulations" and " Detailed Regulations on Implementation" in the Value Added Tax refer to "the Provisional Regulations on the Value Added Tax of the People's Republic of China" and "the Detailed Regulations on Implementation of the Value Added Tax of the People's Republic of China."

D. To keep the continuity of some policies, documents that have passed the prescription are also taken in this book, but when used in practice, the same documents of the latest date should be used as the basis.

E. All the taxation articles presented in "Regulations and Practices Concerning Taxation of Foreigners" are based on two, books published by China Taxation Publishing House: "Taxation Law of the People's Republic of China" (working paper), Central Government volume; and 'I Compiled Taxation Laws and Regulations of the People's Republic of China, Concerning Foreigners. 'I The full text of any of these documents are found in the two books and they can be consulted by the given, document code numbers.

F. The English text of "Regulations and Practices Concerning Taxation of Foreigners" serves as a reference to people handling taxation matters in the English language in China.- The translation from the Chinese original was done based on the English practices. in international economy, trade and law, without being. examined or finalized. by authorized departments.

G. To avoid ambiguity, the uncommon special vocabularies concerning mining, bio -chemistry and agriculture found in the English text are only translated with the original given after in brackets for example, Single water-gas

H. The code number of the documents are given in phoneticized Chinese in the English text. For example, Cai Shui Zi[2000]001Hao is in phoneticized Chinese as: CAT SHUI ZI [2000]001. Only, document, numbers are listed in the text of this book, and names of documents can be found in the "Document Indices" at the end of this book.

I. In case there is ambiguity with any of the English translation of the taxation law documents, the Chinese text should be taken as the standard.