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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...
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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 ...
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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 (...
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China Tax Administration Guide (5) - Business Dealings between Associated Enterprises 5.1 In business transactions between an enterprise with foreign investment or the establishme...
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China Tax Administration Guide (9) - Tax Administration and Collection Application Time Limits and Requirements (1) Enterprises shall go to the local taxation authorities for tax...
