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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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(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) TaxpayersTaxpayers are enterprises, units, individual household businesses and other individuals (except enterprises with foreign investment, foreign enterprises
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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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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) 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