4485 項目の検索結果

• 中国税務システム-外商投資企業と外国企業の所得税

  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

• China's Current Tax System - Individual Income Tax

  (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

• China's Current Tax System - Resource Tax

  (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

• China's Current Tax System - Urban and Township Land - Use Tax

  (1) TaxpayersThe taxpayers of Urban and Township Land Use Tax include all enterprises, units, individual household businesses and other individuals (excluding enterp

• China's Current Tax System - City Maintenance and Construction Tax

  (1) TaxpayersThe enterprises of any nature, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign ente

• China's Current Tax System - Farm Land Occupation Tax

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

• 中國稅務系統 - 煙葉稅

  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

• China's Current Tax System - Land Appreciation Tax

  (1) TaxpayersThe taxpayers of Land Appreciation Tax include enterprises, units, individual household businesses and other individuals who receive income from a dispo

• China's Current Tax System - House Property Tax

  (1) TaxpayersHouse Property Tax is levied in cities, county capitals, townships and industrial and mining districts. Taxpayers are owners of house property, operatio

• 中国税務システム-房産税（不動産税）

  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