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Related Issues on Vehicle Acquisition Tax

China’s Vehicle Acquisition Tax is a tax levied on the vehicles purchased. The scope of Vehicle Acquisition Tax covers motor vehicles, motorcycles, trams, trailers and transportation vehicles for farm use. Any adjust ...Learn More

Related Issues on Urban Real Estate Tax

China’s urban real estate tax is a tax levied on urban real estate. The owner of property is liable to Urban Real Estate Tax. Where the property is mortgaged, the mortgaged is liable for tax payment. Where the owner ...Learn More

China Tax Collection and Administration System

China’s tax collection and administration system aims to strengthen tax administration, standardize the tax collection and payment behavior, ensure the State tax revenue, safeguard the legal right and interest of tax ...Learn More

Related Issues on Resource Tax

Aimed at protection and improvement of the reasonable development and utilization of State-owned natural resources, the Resource Tax is levied in China on the specified natural resources to adjust the income derived fr ...Learn More

Related Issues on Land Appreciation Tax

China Land Appreciation Tax is a tax levied on the appreciation from the transfer of real estates for the purpose of regulating the transaction order of real estate market and reasonably adjusting the benefit from land ...Learn More

Tax Exemptions for Foreign Invested Companies

Related rules and regulations state that enterprises with foreign investment, foreign enterprises, the foreign embassies in China, diplomatic representatives, and foreigners may enjoy preferential tax treatment. This t ...Learn More

Related Issues on Deed Tax

China’s Deed Tax is a tax levied on the transferee of a property title when a land and property title is transferred. The payers of Deed Tax include state owned enterprises, collective enterprises, private enterprise ...Learn More

Current Tax System of China & Type of Taxes

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 ...Learn More

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