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• 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 - Deed Tax

  China's Current Tax System - Deed Tax 1. Taxpayers The taxpayers of Deed Tax are those enterprises, units, individuals who are the transferees of house property transferred with...

• 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...

• China's Current Tax System - Revenue Allocation between the Central Government and the Local Governments

  China's Current Tax System - Revenue Allocation between the Central Government and the Local Governments Currently, the taxes in China are collected and administered by financial ...

• China’s Current Tax System – Vessel Tonnage Tax

  I. Scope Vessel tonnage tax shall be paid on vessels that enter the domestic ports of the People's Republic of China from overseas ports (hereinafter referred to as “taxable ves...

• China Tax Administration Guide (3) - Taxable Income

  China Tax Administration Guide (3) - Taxable Income 1. Basic Regulations (1) Where an enterprise with foreign investment invests in another enterprise within China, the profit (...

• China Tax Administration Guide (5) - Business Dealings between Associated Enterprises

  China Tax Administration Guide (5) - Business Dealings between Associated Enterprises 5.1 In business transactions between an enterprise with foreign investment or the establishme...

• China Tax Administration Guide (6) - Calculation of Tax Liability

  China Tax Administration Guide (6) - Calculation of Tax Liability 1. Basic Regulations 1） Income Tax already paid abroad in Article 12 of the Tax Law refers to the Income Tax actu...