Taxes Applicable to Enterprises with Foreign Investment

Taxes applicable to enterprises with foreign investment and foreign enterprises include: corporate income tax, VAT (value added tax), consumption tax, business tax, IIT (individual income tax), VVULPT (vehicle and vessel usage license plate tax), land appreciation tax, stamp tax, urban real estate tax, customs duties…etc. According to the industry and operations, enterprises should declare and pay the correlative taxes. This topic offers various types of taxes related to FIEs, regarding items and rates, computation method, reductions and exemptions, time limit & place for tax payment, and related answers to your doubts and queries.

We provide the topic related service, include:

• Tax planning
• Annual tax review
• Monthly tax declaration
• Annual inspection-I&C inspection
• Audit-foreign exchange inspection
• Audit-financial statement audit
• Book keeping-Financial statement preparation
• Book keeping -include monthly tax declaration
• Book keeping -exclude monthly tax declaration
• Cashier service

Useful Articles:

• Value-Added Tax Computation Method
• Value-Added Tax Export Refund
• Value-Added Tax Taxable items and rates
• Value-Added Tax reductions and exemptions
• Value-Added Tax Taxpayer
• Value-Added Tax Time limit and place for tax payment
• Business Tax Computation Method
• Business Tax Taxable items and rates
• Business Tax Reduction and Exemption
• Business Tax Time limit and place for tax payment
• Business Tax Taxpayers
• Tax reductions and exemptions for IIT
• Individual Income Tax Taxable items, rates and computation
• Individual Income Taxpayers
• The mode, time limit and place for individual income tax payment
• Corporate Income Tax computation method
• Corporate Income Tax Time Limit and Place for Tax Payment
• Corporate Income Tax Reduction and Exemption
• Corporate Income Tax Taxpayers
• Anti-dumping Duty, Anti-subsidy Duty and Guaranty duty
• Customs Duties Computation
• Customs Duties Reductions, Exemptions and Refund
• Tariff Rates
• Customs Duties Rules for import and export of special goods
• Customs Duties Payers
• Customs Duties Time limit for Duty Payment
• Import Duty on In-coming Articles
• Consumption Tax Computation Method
• Consumption Tax Taxable items and rates (tax per unit)
• Consumption Tax Reductions, Exemption and Refund
• Consumption Tax Time Limit and Place for Tax Payment
• Consumption Tax Taxpayers
• Stamp Tax Computation method
• Stamp Tax Exemptions
• Stamp Tax Mode for Tax Payment
• Stamp Tax Taxable Items and Rates (tax per unit)
• Stamp Tax Taxpayers

Laws & Regulations

• Resolution of the Standing Committee of the NPC on Applying the Provisional Regulations of VAT, Consumption Tax and Business Tax to Enterprise with Foreign Investment and Foreign Enterprise
• Circular of the State Council on Issues Concerning Applying the Provisional Regulations of VAT, Consumption Tax and Business Tax to Enterprise with Foreign Investment and Foreign Enterprises
• Provisional Regulations of the People's Republic of China on Value Added Tax
• Detailed Rules for the Implementation of 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
• Detailed Rules for the Implementation of the 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 Duties
• Provisional Regulations of the People's Republic of China on Business Tax
• Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax
• Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises
• Detailed Rules for the Implementation of Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises
• Individual Income Tax Law of People's Republic of China
• Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
• Provisional Regulations of the People's Republic of China on Land Appreciation Tax
• Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax
• Provisional Regulations Governing Urban Real Estate Tax
• The Provisional Regulations of the People's Republic of China on Deed Tax
• Provisional Regulations of the People's Republic of China on Resource Tax
• Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax
• Provisional Regulations Concerning The Vehicle and Vessel Usage License Plate Tax
• Provisional Methods for Vessel Tonnage Tax
• Provisional Regulations of the People's Republic of China Concerning Stamp Tax
• Detailed Rules for Implementing of the Provisional Regulations of the People's Republic of China Concerning Stamp Tax
• The Law of the People's Republic of China concerning the Tax Administration and Tax Collection
• Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Administration and Tax Collection
• Rules for Taxation Administration Review (Trial)