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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...
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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...
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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...
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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...
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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...
