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For the time being, the State Organs having authority to formulate tax laws or tax policy mainly include National People's Congress and its Standing Committee, State
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Legislation
Date of issue and issued by
Effective Date
1.Provisional Regulations of the People's Republic of China on Value Added Tax Detaile
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There are 14 kinds of taxes currently applicable to the enterprises with foreign investment, foreign enterprises and/or foreigners, namely: Value Added Tax, Consumpt
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(1) TaxpayersThe taxpayers of Consumption Tax include all enterprises, units, household businesses and other individuals engaged in production or importation of taxa
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(1) TaxpayersThe taxpayers of Enterprise Income Tax include any state-owned enterprise, collective enterprise, private enterprise, joint operation enterprise, joint
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中国税務システム-外商投資企業と外国企業の所得税
納税者
外商投資企業には、中国国内において設立された中外合資経営企業、中外合作経営企業及び外資系独資企業が含まれています。
外国企業には、外国(地域)の法律に従って設立された外国会社、企業またはその他の経済組織、及び中国国内にお
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(1) TaxpayersAny individual who has domicile in China or who has no domicile in China but has resided in China for one year or more shall pay Individual Income Tax o
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(1) TaxpayersThe taxpayers of Resource Tax include all units and individuals engaged in the exploitation of mineral resources or production of salt prescribed in the
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(1) TaxpayersThe taxpayers of Urban and Township Land Use Tax include all enterprises, units, individual household businesses and other individuals (excluding enterp
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(1) TaxpayersThe enterprises of any nature, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign ente