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Contents 1

Chapter 1:CURRENT TAX SYSTEM OF CHINA 1

1．Type of Taxes 3

2．Tax Legislation 4

3．Foreign Taxation 13

Chapter 2:VALUE-ADDED TAX(VAT) 17

1．Taxpayers 19

2．Taxable Items and Rates 21

3．Tax Computation Method 24

4．Tax Reductions and Exemptions 37

5．Export Refund 41

6．Time Limit and Place for Tax Payment 45

Chapter 3:CONSUMPTION TAX 49

1．Taxpayers 51

2．Taxable Items and Rates(tax per unit) 52

3．Tax Computation Method 57

4．Tax Reductions, Exemption and Refund 64

5．Time Limit and Place for Tax Payment 66

Chapter 4:VEHICLE ACQUISITION TAX 71

1．Taxpayers 73

2．Computation Method 74

3．Tax Reductions and Exemptions 76

4．Time Limit and Place for Tax Payment 77

Chapter 5:CUSTOMS DUTIES 79

1．Duty Payers 81

2．Tariff Rates 82

3．Computation 87

4．Rules for Import and Export of Special Goods 95

5．Reductions, Exemptions and Refund of Duty 104

6．Time Limit for Duty Payment 109

7．Anti-dumping Duty, Anti-subsidy Duty and Guaranty Duty 110

8．Import Duty on In-coming Articles 124

Chapter 6:BUSINESS TAX 129

1．Taxpayers 131

2．Taxable Items and Rates 133

3．Tax Computation Method 135

4．Tax Reduction and Exemption 142

5．Time Limit and Place for Tax Payment 147

Chapter 7:THE INCOME TAX ON THE ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES 151

1．Taxpayers 153

2．Tax Computation Method 156

3．Tax Reduction and Exemption 173

4．Time Limit and Place for Tax Payment 182

Chapter 8:INDIVIDUAL INCOME TAX 185

1．Taxpayers 187

2．Taxable Items, Rates and Computation 192

3．Tax Reductions and Exemptions 233

4．The Mode,Time Limit and Place for Tax Payment 238

Chapter 9:LAND APPRECIATION TAX 247

1．Taxpayers 249

2．Computation Method 249

3．Tax Reductions and Exemptions 254

4．Time Limit and Place for Tax Payment 255

Chapter 10:URBAN REAL ESTATE TAX 257

1．Taxpayers 259

2．Computation Method 260

3．Tax Reductions and Exemptions 260

4．Time Limit and Place for Tax Payment 262

Chapter 11:DEED TAX 263

1．Taxpayers 265

2．Tax Rates 266

3．Computation Method 267

4．Tax Reductions and Exemptions 269

5．Time Limit and Place for Tax Payment 271

Chapter 12:RESOURCE TAX 273

1．Taxpayers 275

2．Taxable Items and Tax Per Unit 276

3．Computation Method 292

4．Tax Reductions and Exemptions 293

5．Time Limit and Place for Tax Payment 294

Chapter 13:VEHICLE AND VESSEL USAGE LICENSE PLATE TAX(VVULPT) 297

1．Taxpayers 299

2．Tax Per Unit 299

3．Computation Method 301

4．Tax Exemptions 302

5．Time Limit and Place for Tax Payment 303

Chapter 14:VESSEL TONNAGE TAX 305

1．Taxpayers and Tax Base 307

2．Tax Per Unit and Computation Method 308

3．Tax Exemptions 309

4．Time Limit and Place for Tax Payment 310

Chapter 15:STAMP TAX 313

1．Taxpayers 315

2．Taxable Items and Rates(tax per unit) 315

3．Computation Method 319

4．Tax Exemptions 320

5．Mode for Tax Payment 321

Chapter 16:MAJOR FOREIGN TAX INCENTIVES 323

1．Enterprises with Foreign Investment and Foreign Enterprises 325

2．Foreigners 334

3．Diplomatic Tax Immunity 336

Chapter 17:OTHER TAXES AND FEES 339

1．Fuel Tax 341

2．Inheritance Tax 341

3．Social Security Tax 342

4．Mining District Use Fee 342

5．Cultural Construction Fee 343

6．Social Insurance Fee 345

Chapter 18:TAX COLLECTION AND ADMINISTRATION SYSTEM 351

1．Tax Legislation for Execution,Tax Department and Tax Staff 353

2．Taxpayers and Withholding Agents 356

3．Tax Registration 358

4．Accounting Records and Vouchers Management 369

5．Administration of Invoices 372

6．Tax Report 381

7．Tax Collection 387

8．Tax Reductions and Exemptions 409

9．Tax Inspection 420

10．Tax Audit and Investigation 425

11．Legal Responsibility 432

Chapter 19:TAX ADMINISTRATIVE REVIEW 461

1．Scope of the Review 465

2．Review Jurisdiction 467

3．Review Application 468

4．Review Acceptance 471

5．Review Evidence 474

6．Review Decision 476

7．Administrative Review of Customs 480

Chapter 20:TAX ADMINISTRATIVE APPEAL 483

1．Scope of the Appeal 485

2．Appeal Jurisdiction 487

3．Appeal Participants 489

4．The Right and Obligations of the Plaintiff and the Defendant 491

5．Trial and Judgement 493

6．Compensation for Infringement of Rights 498

Chapter 21:ORGANIZATION OF FINANCE,TAXATION AND CUSTOMS ADMINISTRATION AND DIVISION OF ADMINISTRATION BETWEEN THEM 499

1．The Ministry of Finance 501

2．The State Administration of Taxation 502

3．The Organization of the Tax Administration at and Below Provincial Level 506

4．The General Administration of Customs 509

5．The Tariff and Classification Committee of the State Council 510

6．Division of the Tax Administration Power 511

7．Revenue Sharing System Between the Central Government and the Local Governments 513

APPENDIX: 515

1．Graph of Chinese Tax System(by category of taxes) 517

2．Graph of Chinese Tax System(by budgetary level) 519

3．Revenue Statistics of Chinese Taxes in Some Years 520

4．Tax Revenue Statistics of China by Type of Taxes in 2004 521

5．Organizational Chart of Chinese Tax Administration 523

6．Organizational Chart of the SAT 524

MAIN SOURCES OF MATERIALS 526