What are the contents of Cambodia's "tax policy"

Tax policy is formulated under the guidance of certain economic theory and tax theory and according to the requirements of political and economic situation in a certain period. Tax policies can be divided into general tax policies and special tax policies.

The general tax policy is determined according to the basic contradictions of taxation in a certain historical period, and it is the guiding principle to solve these basic contradictions, also known as the "principle of tax system establishment"; Specific tax policy is the guiding principle to solve more specific contradictions in tax work under the guidance of general tax policy.

General tax policy refers to the national tax policy, and specific tax policy refers to the policy of a certain tax. The general tax policy and the specific policies under its guidance are very important for the overall layout of the tax system, the establishment of the tax system structure, and the determination of tax rates, tax items, reduction and exemption, collection and other tax elements.

Response time: 2021-12-01. Please refer to the latest business changes announced by Ping An Bank in official website.