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Related Q&A 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

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 formul ...Learn More

Land Appreciation Tax Q&A

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 l ...Learn More

Import Duty on Luggage of Incoming Travelers and Personal Postal Articles

The Chinese import duty on luggage of incoming travelers and personal postal articles is the import duty imposed on incoming travelers’ luggage, personal postal articles, including customs duties, value added tax and ...Learn More

Expatriates' Individual Income Tax (IIT) Q&A

Most of the expatriates working in China are taxable for IIT (individual income tax). This topic explain the standards for tax payer judgment, IIT items and rates, IIT computation method, IIT reductions and exemptions, ...Learn More

Deed Tax Q&A

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

Customs Duties Q&A

Customs Duties are levied on goods imported and exported through the country’s border and customs. Payers of Customs duties include the consignees importing the goods permitted by China, the consignors exporting the ...Learn More

Consumption Tax Q&A

Consumption tax is a tax levied on consumer goods and consumer activities. All institutions and individuals producing consumer goods, or processing consumer goods on consignments or importing consumer goods shall be li ...Learn More

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