At present,this tax is only applied to the enterprises with foreign investment,foreign enterprises and foreigners.
The tax amount per unit is different for vehicles and vessels:
*Vehicles-RMB15-80 per passenger vehicle per quarter;RMB4-15 per net tonnage per quarter for cargo vehicles;RMB5-20 per motorcycle per quarter;RMB0.3-8 per non-motorised vehicle per quarter
*tax amount per unit for vessels-RMB0.3-1.1 per net tonnage […]
At present,this tax is only applied to enterprises with foreign investment,foreign enterprises and foreigners,and levied on residential property only.Taxpayers are owners,mortgagees,custodians and/or users of such property.
Two different rates are applied to two different bases- a rate of 1.2% is applied to the value of residential property,and a rate of 18% is applied to the rental […]
This is paid by enterprises,units,individual household business and other individuals who receive income from a disposal or other means of transfer with consideration of state-owned land use rights,buildings on land and their attached facilities.
The tax is based on the balance of proceeds received by the taxpayer on the transfer of real estate after deducting the […]
Those liable for this tax are companies or individuals engaged in the exploitation of mineral resources or production of salt.Current rates include:
Crude oil RMB8-30/tonne
Natural gas RMB2-15/1000 cubic m
Coal RMB0.3-5/tonne
Other non-metal ores RMB0.5-20tonne or cubic m
Ferrous metal ores RMB2-30/tonne
Non-ferrous metal ores RMB0.4-30/tonne
salt RMB10-60/tonne(solid)
RMB2-10/tonne(liquid)
The first RMB4,800 of your earning in China are tax free.That does not mean you can rush out and declare salaries of RMB 5,000!The tax bureaus are wise to this and will demand to see concrete proof of your earning elsewhere.If you can not provide this they may refuse to register you,effectively immediately making your […]