Business Tax Q&A

Business Tax is levied on specified profit-making causes and business activities, which is a popular tax in the world. Enterprises with foreign investment, foreign enterprises engaged in the provisional faxable services, the transfer of intangible assets and/or the sales of immovable properties within the territory of the People’s Republic of China.

This topic offers articles regarding the taxable items and rates, computation method, reductions and exemptions, time limit & place for tax payment, and related answers to questions you may have.

We provide the topic related service, include:

Useful Articles:

•  Q: How is the time when business tax liability arises regulated?
•  Q: Who are the withholding agents for business tax?
•  Q: Where to pay business tax?
•  Q: What is the time limit for paying business tax?
•  Q: Who are taxpayers liable to business tax?
•  Q: Under what circumstances are some expenses allowed to be deducted for the computation of business tax?
•  Q: What are the taxable items of business tax? And what are the rates?
•  Q: How to determine the turnover?
•  Q: How to compute the business tax payable?
•  Q: What are the main provisions for business tax reduction and exemption?

Laws & Regulations