Current Tax System
Downloaded from State Administration of Taxation
There are 18 different kinds of taxes in China, which can be divided into three categories according to their nature.
◆ Goods and services taxes, including VAT, Excise Tax, Business Tax, Vehicle Purchase Tax and Customs Duty. (See Table 3)
◆ Income taxes, including Corporate Income Tax and Individual Income Tax. (See Table 4)
◆ Property and behavior taxes, including Land Appreciation Tax, Real Estate Tax,Urban and Township Land Use Tax, Arable Land Use Tax, Deed Tax, Resources Tax, Vehicle and Vessel Tax, Stamp Duty, Urban Maintenance and Construction Tax, Tobacco Tax, and Vessel Tonnage Tax. (See Table 5)
Back：General Administration of Customs,P.R.China
Next：Administrative Regulations for Health Quarantine on Entry-Ex
There are 18 different kinds of taxes in China, which can be divided into three categories according to their nature.
◆ Goods and services taxes, including VAT, Excise Tax, Business Tax, Vehicle Purchase Tax and Customs Duty. (See Table 3)
◆ Income taxes, including Corporate Income Tax and Individual Income Tax. (See Table 4)
◆ Property and behavior taxes, including Land Appreciation Tax, Real Estate Tax,Urban and Township Land Use Tax, Arable Land Use Tax, Deed Tax, Resources Tax, Vehicle and Vessel Tax, Stamp Duty, Urban Maintenance and Construction Tax, Tobacco Tax, and Vessel Tonnage Tax. (See Table 5)
Back：General Administration of Customs,P.R.China
Next：Administrative Regulations for Health Quarantine on Entry-Ex
