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• 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 - Individual Income Tax

  I. Taxpayers Taxpayers are classified into two categories: resident individuals and non-resident individuals. The criteria are as follows: 1. Resident Individuals: individuals ...

• 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 - Land Appreciation Tax

  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 ...

• 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...