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(1) TaxpayersTaxpayers are enterprises, units, individual household businesses and other individuals (except enterprises with foreign investment, foreign enterprises
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1. 納稅人
在中國境內收購煙葉的單位,為煙葉稅的納稅人。
2. 徵稅範圍
晾曬煙葉、烤煙葉。
3. &nbs
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(1) TaxpayersThe taxpayers of Land Appreciation Tax include enterprises, units, individual household businesses and other individuals who receive income from a dispo
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(1) TaxpayersHouse Property Tax is levied in cities, county capitals, townships and industrial and mining districts. Taxpayers are owners of house property, operatio
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中国税務システム-房産税(不動産税)
納税義務者
房産税の納税義務者は中国の都市、県城(県人民政府所在地)、建制鎮(町)及び工鉱区(工鉱業区)において建物所有権を有する単位及び個人であり、具体的に所有権者、経営管理単位(単位とは会社組織を指す)、担保権者、建物の管理者又は使用者を含み
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中国税務システム-車船税
納税義務者
中国国内の車両・船舶(以下「車船」という)の所有者又は管理者は車船税の納税者です。
課税範囲
(1)法律に従って車両・船舶管理部門に登記する必要のある自動車及び船舶
(2)法律に従って車両・船舶管理部門に登記する必要
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(1) TaxpayersAt this moment, this tax is only applied to the enterprises with foreign investment, foreign enterprises, and foreigners. The users of the taxable vehic
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(1) TaxpayersThe taxpayers of Stamp Tax include any enterprise, unit, individual household business operators and other individual who executes or receives specified
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(1) TaxpayersThe taxpayers of Deed Tax are those enterprises, units, individual household businesses and other individuals who are the transferees of house property
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(1) Duty payersThe payers of Customs Duties include consignees who import goods permitted by China and consignors who export goods permitted by China, the former sha