| .
China's Current Tax System
| Category of Taxes |
Type of Taxes |
| Turnover Taxes |
VAT |
| Consumption Tax |
| Business Tax |
| Income Taxes |
Enterprise Income Tax
|
| Income Tax on Enterprises
With Foreign Investment and Foreign Enterprise |
| Individual Income Tax
|
| Resource Taxes
|
Resource Tax |
| Urban and Township Land
Use Tax |
| Special Purpose Taxes
|
City Maintenance and
Construction Tax |
| Farmland Occupation Tax
|
| Fixed Assets Investment
Orientation Regulation Tax |
| Land Appreciation Tax
|
| Property Taxes |
House Property Tax |
| City Real Estate Tax
|
| Inheritance Tax |
| Behavioural Taxes |
Vehicle and Vessel Usage
Tax |
| Vehicle and Vessel Usage
Plate Tax |
| Stamp Tax |
| Deed Tax |
| Security Exchange Tax
|
| Slaughter Tax |
| Banquet Tax |
| Agriculture
Taxes |
Agriculture Tax |
| Animal Husbandry Tax
|
| Customs Duties |
Customs Duties |
Notes:
1. Slaughter Tax, Banquet Tax and Animal Husbandry Tax are now decentralised
to the local governments for administration. Whether levying or
not shall be at the discretion of the governments at provincial
level for decision by taking into account the local conditions.
2. Inheritance Tax and Security Exchange Tax have not yet legislated
to date.
|
