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• Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation)

  Measures for Verification Collection of Enterprise Income Tax (for Trial Implementation) Notice of the State Administration of Taxation on Printing and Distributing the Measures f...

• Circular of the State Administration of Taxation on Strengthening Administration of Enterprise Income Tax on Non-Resident Enterprises' Equity Transfer Income

  Circular of the State Administration of Taxation on Strengthening Administration of Enterprise Income Tax on Non-Resident Enterprises' Equity Transfer Income December 10,2009 MO...

• Guide to China VAT System - Calculation of VAT

  Guide to China VAT System - Calculation of VAT 1. Definition of VAT Value Added Tax (VAT) is levied on all units and individuals engaged in the sale of goods, the provision of p...

• China's Current Tax System - Type of Taxes

  Tax is the most important source of fiscal revenue of China. It is also an important economic lever utilized by the State to strengthen macro-economic regulation, which produces im...

• China's Current Tax System - Tax Legislation

  China's Current Tax System - Tax Legislation For the time being, the State Organs having authority to formulate tax laws or tax policy mainly include National People's Congress an...

• China’s Current Tax System – Environmental Protection Tax

  1. Taxpayers Enterprises and institutions and other manufacturers and operators that directly discharge taxable pollutants to the environment in the field of China and other sea ...

• China's Current Tax System - Value Added Tax

  There are 11 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumption Tax, Inco...

• China's Current Tax System - Consumption Tax

  1. Taxpayers Enterprises and individuals who manufacture, entrust other companies to process and import taxable consumer goods are taxpayers of consumption tax. 2. Tax items (...

• China's Current Tax System - Enterprise Income Tax

  (1) Taxpayers The taxpayers of Enterprise Income Tax include any enterprise and other organizations (not applicable to sole proprietorships and partnerships) which have income de...

• China's Current Tax System - Income Tax on Enterprises with Foreign Investment and Foreign Enterprises

  Taxpayers Foreign invested enterprises include Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and wholly foreign owned enterprises registered in...