Tax type


Tax type

There are eighteen different kinds of taxes in China, which can be divided into three categories according to their nature. (See Table 2)
◆ Goods and services taxes, including VAT, Excise Tax, Vehicle Purchase Tax and Customs Duty.
◆ Income taxes, including Enterprise Income Tax and Individual Income Tax.
◆ Property and behavior taxes, including Land Appreciation Tax, Real Estate Tax, Urban and Township Land Use Tax, Farmland Occupation Tax, Deed Tax, Resource Tax, Vehicle and Vessel Tax, Stamp Tax, Urban Maintenance and Construction Tax, Tobacco Tax, Vessel Tonnage Tax and Environmental Protection Tax. 

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