Tax System of the People's Republic of China

I. Overview of China's Current Tax System 

 1. Type of Taxes
 2. Tax Legislation
 3. Foreign Investment Taxation

II. Briefing of Major Taxes under China's Current Tax System 

 1. Value Added Tax
 2.Consumption Tax
 3. Business Tax
 4. Enterprise Income Tax
 5. Income Tax on Enterprises with Foreign Investment and Foreign Enterprises
 6. Individual Income Tax
 7. Resource Tax
 8. Urban and Township Land Use Tax
 9. City Maintenance and Construction Tax
 10. Farm Land Occupation Tax
 11. Fixed Assets Investment Orientation Regulation Tax
 12. Land Appreciation Tax
 13. House Property Tax
 14. Urban Real Estate Tax
 15. Vehicle and Vessel Usage Tax
 16. Vehicle and Vessel Usage License Plate Tax
 17. Stamp Tax
 18. Deed Tax
 19. Agriculture Tax
 20. Customs Duties

III. Tax Organization and Division of Tax Power 

 1. State Administration of Taxation
 2. Tax Organizations at and below Provincial Level
 3. Division of Administration Power of Tax Collection
 4. Revenue Allocation between the Central Government and the Local Governments 

 Appendix 1: China's Current Tax System
 Appendix 2: China's Revenue Statistics for Some Years
 Appendix 3: Revenue Breakdown by Type of Taxes in 1997
 Appendix 4: Organizational Chart of SAT Headquarters
 Appendix 5: Organizational Chart of China's Tax Administration