2186 results for search

• China's Current Tax System - Resource Tax

  (1) Taxpayers The taxpayers of Resource Tax include all units and individuals engaged in the exploitation of mineral resources or production of salt prescribed in the Resource Ta...

• China's Current Tax System - Urban and Township Land - Use Tax

  1. Taxpayers The taxpayers of Urban and Township Land Use Tax include all enterprises, units, individual household businesses and other individuals who have land-use right (exclu...

• China's Current Tax System - Farmland Occupation Tax

  1. Taxpayers The taxpayers are enterprises, units, individual household businesses and other individuals who occupy farmland for building construction or for other non-farm purpo...

• China's Current Tax System - House Property Tax

  1. Taxpayers Taxpayers are owners of house property, including the owners, mortgagees, custodians and users of house property owned by State, collective and individual. Specific...

• China Tax System – Real Estate Tax

  China Tax System – Real Estate Tax 1. Taxpayers The taxpayers of real estate tax are the owners of the property rights in cities, country towns, State designated townships and ...

• China’s Current Tax System – Vehicle and Vessel Tax

  China’s Current Tax System – Vehicle and Vessel Tax 1. Taxpayers Within the territory of China, the owners or managers of vehicles and vessels (hereinafter referred to as vehi...

• China's Current Tax System – Vehicle Purchase Tax

  1. Taxpayers Enterprises and individuals who purchase taxable vehicles are taxpayers of vehicle purchase tax, including acquire and use taxable vehicles by buying, importing, man...

• China's Current Tax System - Stamp Tax

  China's Current Tax System - Stamp Duty 1. Taxpayers The taxpayers of Stamp Duty include any enterprise, unit, individual household business operators and other individual who e...

• China's Current Tax System – Customs Duties

  1. Duty Payers The consignees of import goods, the consigners of export goods and the owners of inward and outward articles are duty payers. 2. Taxation Object Goods(trade) an...

• China's Current Tax System - State Administration of Taxation

  I. Key responsibilities The State Administration of Taxation (SAT) is the highest tax authority in China. The SAT is directly under the State Council and be responsible for the S...