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 your doubts and queries.