4425 results for search

• 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 - 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...

• China's Current Tax System – Tobacco Tax

  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...

• 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...

• China Tax System – Real Estate Tax

  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 ...

• China’s Current Tax System – Vehicle and Vessel Tax

  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...