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  Place：Taxation -> Basic tax system
      Taxation

The basic taxation system

 

The present taxation system can be divided into the followings:

 

According to the eminent domain of the taxation income:

  • The central taxation
  • The local taxation
  • The taxation enjoyed by both center and local

 

According to the  nature of taxation:

 

Turnover tax: VAT, consuming tax, business tax and customs tax

Earning tax: foreign enterprise income tax, enterprise income tax, Individual Income Tax, tobacco tax (it began to levy from April 28th, 2006 ), agriculture tax(It was abolished from January 1st, 2006), agriculture speciality tax (It was abolished from February 26th, 2006), social security tax (for trying).

Property tax: housing tax, civic housing tax, vehicle and ship using tax, the license tax for vehicle and ship using, shipping burden tax, civic land using tax and heritage tax

Resource tax: resource tax

Behavior tax : slaughtering tax, banquet tax, tax on urban maintenance & construction, stamp duty, deed tax, land VAT,  tax on till-land occupation , vehicle purchasing tax ,fuel tax adm custom duty. 

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