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I. Taxpayers Taxpayers are classified into two categories: resident individuals and non-resident individuals. The criteria are as follows: 1. Resident Individuals: individuals ...
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(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...
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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...
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1. Taxpayers The taxpayers of Urban Maintenance and Construction Tax are the enterprises, units, individual household businesses and other individuals who are obliged to pay Valu...
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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...
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1. Duty Payers The enterprises who purchase tobacco leaves within the territory of China shall be the taxpayers of tobacco tax. 2. Taxation Scope Dried tobacco leaves, roasted...
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1. Taxpayers The taxpayers of Land Appreciation Tax include units and individuals who receive income from a disposal or other means of transfer with consideration of State-owned ...
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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...
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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 ...
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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...
