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The tax system of China

· Value-added Tax

· Overview of China's Tax System

· Consumption Tax

· Business Tax

· The Income Tax on the Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as Foreign Enterprise Income Tax

· Iindividual Income Tax

· Resource Tax

· Urban Real Estate Tax

· Land Appreciation Tax

· Vehicle Acquisition Tax

· Vessel Tonnage Tax

· Stamp Tax

· Deed Tax

· Customs Duties

· Import Duty on Luggage of Incoming Travelers and Personal Postal Articles

· Tax Collection and Administration System

· Tax Administrative Review and Appeal

· Organization of Finance, Taxation and Customs Administration and division of Administration between them

· Vehicle and Vessel Usage License Plate Tax(VVULPT)

· Legal Responsibility In Taxation

· Other Taxes and Fees

· Taxation in Hong Kong Special Administrative Region

· MCSAR

Value-added Tax ............................................

· Who are taxpayers of VAT?

· What activities are mixed sales? And what tax is levied?

· Who are normal VAT taxpayers?

· What activities are deemed as sales of goods? And what tax is levied?

· How many rates are there in VAT? To what goods and services is each of them applicable?

· What is output tax? How to compute it?

· How normal VAT taxpayers compute their VAT payable?

· What is input tax? What input taxes are creditable?

· When are input taxes capable of claiming for credits?

· How VAT is assessed and paid for imported goods?

· How to determine the sales value for the current period?

· Under what circumstances are input taxes not creditable?

· What small-scale taxpayers may be treated as normal VAT taxpayers and compute and pay VAT accordingly?

· Who are small-scale taxpayers?

· How should small-scale taxpayers compute their VAT payable?

· What normal VAT taxpayers are allowed to compute and pay VAT at 6% levying rate?

· What are the goods for which VAT can be refunded (or exempt) as especially specified by the State?

· How to claim for VAT refund for exported goods?

· What are the rules for determining when the liability to VAT arises?

· What is the time for VAT payment?

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