Overview of the Tax System of China
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Overview of the Tax System of China

China’s tax system is presently made up of 22 types of tax, of which 15 of are explicitly applicable to enterprises with foreign investment, foreign enterprises and foreigners. The tax laws and regulations are formulated by the NPC, its Standing Committee and the State Council. China’s present tax system consists of 22 types of tax, which can be divided into the 4 following categories: turnover taxes, income taxes, property taxes, and other taxes.
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