The tax system is presently made up of 22 types of tax in China, of which the following 15 are explicitly applicable to enterprises with foreign investment, foreign enterprises and expats,“Provisional Regulations of the People’s Republic of China on Value Added Tax”,“Provisional Regulations of the People’s Republic of China on Consumption Tax”,“Provisional Regulations of the People’s Republic of China on Vehicle Acquisition Tax”,“Regulations of the People’s Republic of China on Import and Export Customs Duty”,“Provisional Regulations of the People’s Republic of China on Business Tax”,“Income Tax Law of the People’s Republic of China on Enterprise with Foreign Investment and foreign Enterprises”,“Individual income Tax Law of the People’s Republic of China”,“Provisional Regulations of the People’s Republic of China on Land Appreciation Tax”,“Provisional Regulations Governing Urban Real Estate Tax”,“Provisional Regulations Governing Deed Tax”,“Provisional Regulations of the People’s Republic of China on Resource Tax”,“Provisional Regulations concerning the Vehicle and Vessel Usage License Plate Tax”,“Provisional Measures on Vessel Tonnage Tax”,“Provisional Regulations of the People’s Republic of China Concerning Stamp Tax”,“Provisional Regulations Concerning Slaughter Tax (suspended already)”.China’s present tax system consists of 22 types of tax, falling into 4 categories: Turnover taxes, Income taxes, Property taxes, and Other taxes.