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• China's Current Tax System - Tax Legislation

  China's Current Tax System - Tax Legislation For the time being, the State Organs having authority to formulate tax laws or tax policy mainly include National People's Congress an...

• 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 - Income Tax on Enterprises with Foreign Investment and Foreign Enterprises

  Taxpayers Foreign invested enterprises include Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and wholly foreign owned enterprises registered in...

• 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 - City Maintenance and Construction Tax

  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...